REMOTE LEARNING UNDER THE COVID-19 SOCIAL DISTANCING: REFLECTIONS AND A NETNOGRAPHY STUDY

The purpose of this work is two-fold. First, it intends to discuss and reflect on the transition from face to-face to remote learning in accounting education because of the COVID-19 pandemic. And second,  it presents the results of a netnography study conducted at the beginning of the COVID-19 outbreak  in Brazil (March and April of 2020). I also provide some personal experiences during these times. In  section 2, I provide key technology resources I found helpful for accounting instructors and students. In  section 3, I discuss the implications for instructors and students brought by the COVID-19. I especially  appreciate the effors that both instructors and students are doing to keep their academic lives going,  despite all the adversity. In section 4, I describe a netnography study in which I examined data from a  graduate students’ Facebook community. And in section 5, I report closing thoughts.The purpose of this work is two-fold. First, it intends to discuss and reflect on the transition from face to-face to remote learning in accounting education because of the COVID-19 pandemic. And second,  it presents the results of a netnography study conducted at the beginning of the COVID-19 outbreak  in Brazil (March and April of 2020). I also provide some personal experiences during these times. In  section 2, I provide key technology resources I found helpful for accounting instructors and students. In  section 3, I discuss the implications for instructors and students brought by the COVID-19. I especially  appreciate the effors that both instructors and students are doing to keep their academic lives going,  despite all the adversity. In section 4, I describe a netnography study in which I examined data from a  graduate students’ Facebook community. And in section 5, I report closing thoughts

E-LEARNING MANAGEMENT SYSTEMS: A FEATURE-BASED COMPARATIVE ANALYSIS

One of the main important resources for higher education is a Learning Management System (LMS),  which has shown an enhancement of students’ progress with high quality learning outcomes worldwide.  Many e-learning tools exist, each one has its own weaknesses and strongest points to the online learning  process. This number increases continuously, and the existing tools are being updated, redeveloped, and  upgraded. The aim of this study is to present a comprehensive comparative analysis between existing  e-learning management systems. Unlike other relevant studies that have narrow scope either in terms  of the number of tools or the number of comparative features, this work considers top twenty, highly  recommended tools, both open source and commercial. Furthermore, more than twenty evaluation  features were used carefully to fulfil students’ and instructors’ current needs. The results of this study  have shown that Moodle outperforms the others and it is considered as the best free open source tool  for educational purposes. It supports more than 100 different languages and provides its services to  more than tens of millions of customers worldwide. Besides to Moodle, Chamilo, TotaraLearn, Open  edX and Sakai have more built-in features that provide services to educational institutions. Also, this  study showed that Docebo, SkyPrep, ProProfs, SAP Litmos, Moodle, TotaraLearn, Open edX and  Opigno systems have more built-in security mechanisms such as antispam, antivirus, IP Blocker, data  protection and complex password enforcement. Most considered systems have gamification features  except Schoology, ATutor, Sakai, and Ilias, and most commercial systems can offer 24/7 customer care  services, except Edmodo and Telnet, whereas open source tools offer this service on specific time slots  except Opigno, Ilias, TotaraLearn, Chamilo, and Canvas where the service is offered 24/7. One of the main important resources for higher education is a Learning Management System (LMS),  which has shown an enhancement of students’ progress with high quality learning outcomes worldwide.  Many e-learning tools exist, each one has its own weaknesses and strongest points to the online learning  process. This number increases continuously, and the existing tools are being updated, redeveloped, and  upgraded. The aim of this study is to present a comprehensive comparative analysis between existing  e-learning management systems. Unlike other relevant studies that have narrow scope either in terms  of the number of tools or the number of comparative features, this work considers top twenty, highly  recommended tools, both open source and commercial. Furthermore, more than twenty evaluation  features were used carefully to fulfil students’ and instructors’ current needs. The results of this study  have shown that Moodle outperforms the others and it is considered as the best free open source tool  for educational purposes. It supports more than 100 different languages and provides its services to  more than tens of millions of customers worldwide. Besides to Moodle, Chamilo, TotaraLearn, Open  edX and Sakai have more built-in features that provide services to educational institutions. Also, this  study showed that Docebo, SkyPrep, ProProfs, SAP Litmos, Moodle, TotaraLearn, Open edX and  Opigno systems have more built-in security mechanisms such as antispam, antivirus, IP Blocker, data  protection and complex password enforcement. Most considered systems have gamification features  except Schoology, ATutor, Sakai, and Ilias, and most commercial systems can offer 24/7 customer care  services, except Edmodo and Telnet, whereas open source tools offer this service on specific time slots  except Opigno, Ilias, TotaraLearn, Chamilo, and Canvas where the service is offered 24/7.&nbsp

Understanding the organizational barriers of promoting electronic delivery options in the United States healthcare system: an insurer’s perspective

Consumer-driven technologies are rapidly transforming how industries conduct business both internally and externally. From online banking to retail, the broad adoption of smart devices, internet access, and wearables amongst consumers has shifted the way enterprises develop software and conduct information technology (IT) operations. Although successful adoption of consumer-driven technologies is a reality for many industries, the healthcare platform is lagging. The promotion and adoption of online patient engagement is widely perceived to be one of the biggest hurdles faced by healthcare organizations (Carr, 2014). While setting up patient portals and electronic delivery options can be relatively simple, promoting consumer utilization and achieving widespread use of these portals use has posed challenges. The healthcare paradigm has shifted in recent decades from viewing the patient as incidental to the delivery of healthcare to a more patient-centric approach. The previous model of indirectly funding Medicare, Medicaid, or employers has been noted as one of the greatest flaws of the healthcare system by contributing to cost inflation (Carr, 2014). Recent trends have promoted patient-empowered care, but have generally transferred the burden of cost to the individual. The Affordable Care Act (ACA) stimulated this shift by creating insurance exchanges which allow insurers to directly reach consumers; however, these readily-available healthcare options now require higher monthly premium payments from shoppers. This new model proposes that as patients become increasingly financially liable, they become more invested in their healthcare trajectories

A Dynamic Job Shop Model for Scheduling Tasks in a Software Development Environment

This work proposes a Dynamic Job Shop Scheduling (DJSS) model for scheduling the task in a softwareproduction environment. The aim is to organize the insertion of tasks in the shop in a precedence orderpreviously defined that obeys the mapping of the critical path and the critical chain to identify constraintsin the productive process. The complexity and dynamism of the software development environmentrequire a mature and adjusted process that enables management throughout its extension. Therefore, theUnified Process (UP) was used in conjunction with the Theory of Constraints (TOC) in the SoftwareDevelopment Process (SDP). The UP requires an efficient model for the processing of activities, givenby the set of independent variables involved in the process. For this reason, a model to programmingthe task based on dynamic scheduling was developed. The problem around the DJSS is to programthe tasks in the shop in a way that allows identifying one or more production lines in the shop withconstraints of capacity at runtime. A capacity constraint is any element that disturbs the productiveprocess, causing L={Mi Aj} to have delivery (DA) of less than 100% of the artifacts, given by the setof jobs (jn) scheduled. The resource with capacity constraint limits the production of the machines in theproduction line, leading to bottlenecks in the production process. A bottleneck, in turn, is denoted bythe production limitation of a machine (people) caused by one or more capacity constraints that implymaximum production, which in this case is defined by D={Mi, Aj=100%}. In this work, the maximumproduction is given by the set of tasks processed in each of the phases of the UP and according to theproductive calendar, which delimits the deadline of each delivery and establishes the budget of hoursfor the shop. The set of tasks scheduled and “rescheduling” and properly processed in all phases definethe total production of each machine. The use of DJSS facilitated the organization and management ofinsertion and rescheduling operations in the shop and as result, produced data to measure the effort/timethat allowed identifying the bottleneck of the software production process

Telehealth: a tool for technological innovation with perspectives of promotion of indigenous healthcare in the state of Amazonas, Brazil

This article aims to present the Telehealth system implemented at indigenous villages in the state of Amazonas, Brazil. Faced with the peculiar configurations of the state of Amazonas, Telehealth and all its tools can alleviate the deficiency in the number of active health professionals working in this region, giving access to health, especially in indigenous villages. Although the Federal Constitution of 1988 brought the concept of universalization of health, it is known that the legislation alone does not make this right into reality. In this context, the implementation of the Telehealth tool is presented as an innovative format, with possibilities to reach out to a larger number of locations with difficult access, making it possible to reduce the factors that impede medical assistance. The indigenous population in the state of Amazonas is large in comparison to the other states of the federation, and amongst the thirtyfour (34) indigenous districts, seven (7) are entirely within the state’s borders and are areas of great territorial extension. This research may contribute to the discussions about the need to seek innovative formats for healthcare of the indigenous population in remote regions

Relationship between the organizational memory and innovativity: The case of software development companies in the Southern Region of Brazil

This paper focuses on the relationship between the Organizational Memory (OM) and Organizational Innovation (OI) practices of Software Developers. This industry is meaningful for the economy and has significant transversality of performance; at the same time, it is highly dynamic and inventive. These traits corroborate our research choice around OM practices, since they help understand the makings of innovative environments. Based on extant research and validated reference models, we analyze practices and actions used by companies for the creation of a favorable environment that is conducive to OI. A group of software development companies operating in the southern region of Brazil was selected from the Brazilian Association of Software Companies (ABES), Association of Technology Companies of Santa Catarina (ACATE), Association of Brazilian Information Technology Companies of Paraná (ASSESPRO-PR) and Union of Information Technology Companies (SEPRORGS) organization database, using a non-probabilistic sample, due to the explicit desire and availability to participate in the study. Under the conceptual model, statistical analysis led us to the conclusion that there is a significant relationship between the OM functions and their influence in the innovative corporate environments. As firms become more mature and reach market consolidation, the model indicates that the OM retention function becomes increasingly more important, leading to an environment that is more efficient regarding innovativity

Cryptocurrency: a mine of controversies

Cryptocurrency is attracting the attention of many disciplines. Based on a systematic literature review, thestate of art of academic research on cryptocurrency was investigated, demonstrating its complexity andthe lack of consensus about several issues, as its definition, its operation without a financial institution,the impacts on economy and its future developments. Considering these issues, Actor-Network Theorywas selected as a theory that can provide methods, such as controversy mapping, to understand thiscomplex subject. The article analyzes this scenario, presenting a set of research topics that can beconsidered to study controversies related to cryptocurrency.Cryptocurrency is attracting the attention of many disciplines. Based on a systematic literature review, thestate of art of academic research on cryptocurrency was investigated, demonstrating its complexity andthe lack of consensus about several issues, as its definition, its operation without a financial institution,the impacts on economy and its future developments. Considering these issues, Actor-Network Theorywas selected as a theory that can provide methods, such as controversy mapping, to understand thiscomplex subject. The article analyzes this scenario, presenting a set of research topics that can beconsidered to study controversies related to cryptocurrency

Accounting students’ performance in distance education: a study focused on sociodemographic factors

This study aimed to investigate the relationship between accounting students’ performance and sociodemographic variables (namely gender, employment, marital status, and ethnicity) in distance education. I collected data from the 2015 National Exam of Students’ Performance, obtaining a final sample of 11,707 observations. Results indicated that male students outperformed female ones. Also, worker students have better performance than their colleagues. Married students obtained better performance than their single colleagues, but no relevant difference was found in comparison to other (divorced, widowed, etc.) students. Regarding ethnicity, white students outperformed other students (black, brown, and others).This study aimed to investigate the relationship between accounting students’ performance and sociodemographic variables (namely gender, employment, marital status, and ethnicity) in distance education. I collected data from the 2015 National Exam of Students’ Performance, obtaining a final sample of 11,707 observations. Results indicated that male students outperformed female ones. Also, worker students have better performance than their colleagues. Married students obtained better performance than their single colleagues, but no relevant difference was found in comparison to other (divorced, widowed, etc.) students. Regarding ethnicity, white students outperformed other students (black, brown, and others)

The politics of data portals in inter- and transdisciplinary research

In this paper, we argue that the ongoing processes of datafication and dataism are constraining initiatives to construct open data portals contributing to inter- and transdisciplinary research. The former overvalues quantitative data, whereas the latter reinforces the belief that ‘raw data’ is neutral and apolitical, ignoring how data is processed. Based on the case study of an open data portal being developed at an inter- and transdisciplinary research institute, we argue that datafication and dataism are highly problematic trends, because they marginalize qualitative data employed in critical, constructivist, and other interpretive methods, thereby limiting the possibility of complementing and extending each other. Nonetheless, we also maintain that these trends are not technologically determined but are modifiable, based on the design of data portals. Accordingly, we conclude by offering suggestions for constructing data portals, such as opening up the design process and democratizing standards.In this paper, we argue that the ongoing processes of datafication and dataism are constraining initiatives to construct open data portals contributing to inter- and transdisciplinary research. The former overvalues quantitative data, whereas the latter reinforces the belief that ‘raw data’ is neutral and apolitical, ignoring how data is processed. Based on the case study of an open data portal being developed at an inter- and transdisciplinary research institute, we argue that datafication and dataism are highly problematic trends, because they marginalize qualitative data employed in critical, constructivist, and other interpretive methods, thereby limiting the possibility of complementing and extending each other. Nonetheless, we also maintain that these trends are not technologically determined but are modifiable, based on the design of data portals. Accordingly, we conclude by offering suggestions for constructing data portals, such as opening up the design process and democratizing standards

Would be smart balinese cities (indonesia): an exploratory indonesian case

The word “Smart Cities” is the buzzword in every corner of the world. Many countries across the continents are trying to plant new smart cities or in the conversion process of existing cities. Bali (Indonesia) also seems to be in a conversion process of its Brown Field Cities. This research manuscript attempts to explore the Bali (Island) as a Smart Island regarding Smart Environment, Smart Economy, Smart Governance, Smart Mobility, Smart Living and Smart People dimensional perspective. This research manuscript has adopted a triangulation method for thematic narration since the study is qualitative and case study. The study explored that Bali/Balinese cities is/are still baby stepping of smart cities plantations. There needs to be lot of work has to be done to become Smart Bali Island. The findings will help the Bali government to understand how far they could become full-fledged Smart Island by providing the Quality of Life to citizens and economic development.The word “Smart Cities” is the buzzword in every corner of the world. Many countries across the continents are trying to plant new smart cities or in the conversion process of existing cities. Bali (Indonesia) also seems to be in a conversion process of its Brown Field Cities. This research manuscript attempts to explore the Bali (Island) as a Smart Island regarding Smart Environment, Smart Economy, Smart Governance, Smart Mobility, Smart Living and Smart People dimensional perspective. This research manuscript has adopted a triangulation method for thematic narration since the study is qualitative and case study. The study explored that Bali/Balinese cities is/are still baby stepping of smart cities plantations. There needs to be lot of work has to be done to become Smart Bali Island. The findings will help the Bali government to understand how far they could become full-fledged Smart Island by providing the Quality of Life to citizens and economic development