246,753 research outputs found

    Medicaid's Role in the Health Benefits Exchange: A Road Map for States

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    Examines issues for integrating Medicaid into the administration, operation, and coverage continuum of insurance exchanges. Discusses eligibility, enrollment, and outreach; contracting, standards, and requirements; benefits design; and infrastructure

    Management Accountant's Role and Functions in the Enterprise Resource Planning Environment - Author's Own Research into Enterprises in Poland

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    This article seeks to answer whether the implementation of an ERP system has an effect on the management accountant's tasks and functions, especially in the field of performance measurement and internal reporting. The ERP impacts on the controller's role in the organization will be evaluated using field studies on six enterprises owned by multinational corporations. The question that should be asked here is whether controller's functions and tasks will also be unaffected.Celem badania jest próba odpowiedzi na pytanie czy zastosowanie zintegrowanego systemu informatycznego w przedsiębiorstwie zmienia zadania i funkcje specjalisty do spraw rachunkowości zarządczej. Na podstawie studium przypadku sześciu przedsiębiorstw będących częścią koncernów międzynarodowych zostaje dokonana ocena wpływu zastosowania ERP na rolę kontrolera w organizacji. Autor odpowiada również na pytanie czy w funkcjach i zadaniach kontrolera nie zaobserwowane zostaną zmiany w związku z implementacją ERP

    ABC Diffusion in the Age of Digital Economy: the UK Experience

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    Since the beginning of the 21st century, there has been a call for further research to trace the effects of the speedy changes in business environment on management accounting practices. This study assesses the impact of different information technologies on ABC adoption and implementation. It uses a cross-sectional survey of financial directors and controllers in the UK firms. Postal and electronic questionnaires have been used in order to collect the empirical data. The findings revealed that the rate of ABC adoption has shown a number of changes between 1999 and 2005. The proportions of ABC users and those currently assessing it have dramatically fallen. The percentage of firms rejecting ABC has slightly fallen as well. However, there has been a considerable increase in the number of firms that abandoned ABC implementation and those firms that gave no consideration for its implementation. These results indicate a decrease in the popularity of ABC. ERP systems seem to have a slightly low significant impact on the initial decision of ABC adoption in those firms that do not have any consideration for ABC and firms that have an ERP system before ABC adoption. Furthermore, the results indicate that firms use different information technologies in the ABC assessment and implementation. For ABC assessment, general software applications are the most preferable software packages while a mix of different ABC software packages is the most popular in the case of ABC implementation. Finally, the findings of this study provide an indication on the nature of the possible effect of general IT-related problems on ABC implementation

    New product development in an emerging economy: analysing the role of supplier involvement practices by using Bayesian Markov chain Monte Carlo technique

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    The research question is whether the positive relationship found between supplier involvement practices and new product development performances in developed economies also holds in emerging economies. The role of supplier involvement practices in new product development performance is yet to be substantially investigated in the emerging economies (other than China). This premise was examined by distributing a survey instrument (Jayaram’s (2008) published survey instrument that has been utilised in developed economies) to Malaysian manufacturing companies. To gauge the relationship between the supplier involvement practices and new product development (NPD) project performance of 146 companies, structural equation modelling was adopted. Our findings prove that supplier involvement practices have a significant positive impact on NPD project performance in an emerging economy with respect to quality objectives, design objectives, cost objectives, and “time-to-market” objectives. Further analysis using the Bayesian Markov Chain Monte Carlo algorithm, yielding a more credible and feasible differentiation, confirmed these results (even in the case of an emerging economy) and indicated that these practices have a 28% impact on variance of NPD project performance. This considerable effect implies that supplier involvement is a must have, although further research is needed to identify the contingencies for its practices

    Towards a novel framework for the assessment of enterprise application integration packages

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    In addressing enterprise integration problems, a diversity of technologies such as CORBA and XML were promoted, yet no single integration technology solves all integration problems. As a result, a new generation of software called Enterprise Application Integration (EAI) is emerging to addresses many integration problems by combining a diversity of integration technologies (e.g. message brokers, adapters, XML). Since EAI is a new research area, there is an absence of literature discussing issues like its adoption, evaluation and implementation. This paper, examines the application of two frameworks for the evaluation of EAI packages in the practical arena. In doing so, the authors use case study strategy to investigate integration issues. Empirical data derived from the case study suggest additions to the two evaluation frameworks. Therefore, the authors revised and extend previous works by proposing a novel evaluation framework for the assessment of EAI packages. The proposed framework makes novel contribution at two levels. First, at the conceptual level, as it incorporates criteria identified separately in previous studies as evaluation criteria. The proposed framework can be used as a decision-making tool and, supports management when taking decisions regarding the adoption of EAI. Additionally, it can be used by researchers to analyse and understand the capabilities o

    Modeling the object-oriented software process: OPEN and the unified process

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    A short introduction to software process modeling is presented, particularly object-oriented modeling. Two major industrial process models are discussed: the OPEN model and the Unified Process model. In more detail, the quality assurance in the Unified Process tool (formally called Objectory) is reviewed

    Investigating grid computing technologies for use with commercial simulation packages

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    As simulation experimentation in industry become more computationally demanding, grid computing can be seen as a promising technology that has the potential to bind together the computational resources needed to quickly execute such simulations. To investigate how this might be possible, this paper reviews the grid technologies that can be used together with commercial-off-the-shelf simulation packages (CSPs) used in industry. The paper identifies two specific forms of grid computing (Public Resource Computing and Enterprise-wide Desktop Grid Computing) and the middleware associated with them (BOINC and Condor) as being suitable for grid-enabling existing CSPs. It further proposes three different CSP-grid integration approaches and identifies one of them to be the most appropriate. It is hoped that this research will encourage simulation practitioners to consider grid computing as a technologically viable means of executing CSP-based experiments faster
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