88,780 research outputs found

    Specification of vertical semantic consistency rules of UML class diagram refinement using logical approach

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    Unified Modelling Language (UML) is the most popular modelling language use for software design in software development industries with a class diagram being the most frequently use diagram. Despite the popularity of UML, it is being affected by inconsistency problems of its diagrams at the same or different abstraction levels. Inconsistency in UML is mostly caused by existence of various views on the same system and sometimes leads to potentially conflicting system specifications. In general, syntactic consistency can be automatically checked and therefore is supported by current UML Computer-aided Software Engineering (CASE) tools. Semantic consistency problems, unlike syntactic consistency problems, there exists no specific method for specifying semantic consistency rules and constraints. Therefore, this research has specified twenty-four abstraction rules of class‟s relation semantic among any three related classes of a refined class diagram to semantically equivalent relations of two of the classes using a logical approach. This research has also formalized three vertical semantic consistency rules of a class diagram refinement identified by previous researchers using a logical approach and a set of formalized abstraction rules. The results were successfully evaluated using hotel management system and passenger list system case studies and were found to be reliable and efficient

    Why stagnant? Behind the scenes in Indonesia's reformed state asset management policies

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    This study seeks to answer the question of “why is policy innovation in Indonesia, in particular reformed state asset management laws and regulations, stagnant?” through an empirical and qualitative approach, identifying and exploring potential impeding influences to the full and equal implementation of said laws and regulations. The policies and regulations governing the practice of state asset management has emerged as an urgent question among many countries worldwide (Conway, 2006; Dow, Gillies, Nichols, & Polen, 2006; Kaganova, McKellar, & Peterson, 2006; McKellar, 2006b) for there is heightened awareness of the complex and crucial role that state assets play in public service provision. Indonesia is an example of such country, introducing a ‘big-bang’ reform in state asset management laws, policies, regulations, and technical guidelines. Two main reasons propelled said policy innovation: a) world-wide common challenges in state asset management practices - such as incomplete information system, accountability, and governance adherence/conceptualisation (Kaganova, McKellar and Peterson 2006); and b) unfavourable state assets audit results in all regional governments across Indonesia. The latter reasoning is emphasised, as the Indonesian government admits to past neglect in ensuring efficiency and best practice in its state asset management practices. Prior to reform there was euphoria of building and developing state assets and public infrastructure to support government programs of the day. Although this euphoria resulted in high growth within Indonesia, there seems to be little attention paid to how state assets bought/built is managed. Up until 2003-2004 state asset management is considered to be minimal; inventory of assets is done manually, there is incomplete public sector accounting standards, and incomplete financial reporting standards (Hadiyanto 2009). During that time transparency, accountability, and maintenance state assets was not the main focus, be it by the government or the society itself (Hadiyanto 2009). Indonesia exemplified its enthusiasm in reforming state asset management policies and practices through the establishment of the Directorate General of State Assets in 2006. The Directorate General of State Assets have stressed the new direction that it is taking state asset management laws and policies through the introduction of Republic of Indonesia Law Number 38 Year 2008, which is an amended regulation overruling Republic of Indonesia Law Number 6 Year 2006 on Central/Regional Government State Asset Management (Hadiyanto, 2009c). Law number 38/2008 aims to further exemplify good governance principles and puts forward a ‘the highest and best use of assets’ principle in state asset management (Hadiyanto, 2009a). The methodology of this study is that of qualitative case study approach, with a triangulated data collection method of document analysis (all relevant state asset management laws, regulations, policies, technical guidelines, and external audit reports), semi-structured interviews, and on-site observation. Empirical data of this study involved a sample of four Indonesian regional governments and 70 interviews, performed during January-July 2010. The analytical approach of this study is that of thematic analysis, in an effort to identify common influences and/or challenges to policy innovation within Indonesia. Based on the empirical data of this study specific impeding influences to state asset management reform is explored, answering the question why innovative policy implementation is stagnant. An in-depth analysis of each influencing factors to state asset management reform, and the attached interviewee’s opinions for each factor, suggests the potential of an ‘excuse rhetoric’; whereby the influencing factors identified are a smoke-screen, or are myths that public policy makers and implementers believe in; as a means to explain innovative policy stagnancy. This study offers insights to Indonesian policy makers interested in ensuring the conceptualisation and full implementation of innovative policies, particularly, although not limited to, within the context of state asset management practices

    Key factors in the successful implementation of enterprise resource planning system

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    Enterprise Resource Planning Systems (ERP) are considered as the newest and most effective tools of enterprise resource planning and include an interconnected information, management and engineering system that meets all the needs of an organization. ERP implementation is costly and time-consuming and makes fundamental change in the process, if not implemented correctly it will cause challenges in most parts of the organization and will certainly fail. Therefore, the identification of key success factors in implementing ERP helps organizations avoid the loss of the project. This research aims to identify key success factors for ERP by examining 185 managers, professionals, experts of the Information and Communication Technology Institute associated with the Ministry of Communications and Information Technology of Iran. A questionnaire was used to collect data. Findings from exploratory factor analysis indicate that five factors: 1) user friendliness, flexible and consistency 2) establishment of project management; 3) alignment with user needs; 4) Management of organizational changes, and 5) observing the principles of successful implementation of ERP affect the institute and the corresponding suggestions are proposed consistent with these findings

    The establishment of the Institute of Chartered Accountants of India (ICAI): the first step in the development of an accounting profession in post-independence India

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    This paper analyses the influence of culture and politics on the establishment of the Institute of Chartered Accountants of India (ICAI) using a theoretical framework, extending the work of Gray (1988) and McKinnon (1986) in which accounting change is analysed into three phases, a source phase, a diffusion phase and a reaction phase. The ICAI is established in a way which is in line with the cultural and social context of India with the ICAI set up under parliamentary charter promulgated through the parliamentary system and with government involvement in the council of the ICAI. In particular, the analysis shows the importance of the relationship between the state and the accounting profession in determining the outcome of accounting change, with in this case, the balance of power being in the hands of the Government

    understanding the discrepancies

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    Public attitudes related to social Europe are important for legitimating the aspirations of the European Union and European politicians to deepen European integration. This paper investigates public opinion about social Europe by analyzing attitudes related to the basic principles for European social security measures and attitudes about implementing a uniform European social security system. Based on a survey conducted in 13 European countries, it explores the discrepancies between the two interrelated phenomena and investigates in detail the factors responsible for the strong support for general principles, but fizzling support for the implementation of a European social system. The main findings demonstrate that the value-based mechanisms are primarily responsible for carrying over the positive attitudes towards the general principles to positive attitudes towards a uniform European social security system. In contrast, self-interest does not play a prominent role. Left-leaning individuals, emphasizing the justice principle of need and who identify and trust the European Union are the primary proponents of general principles related to social Europe, as well as for the potential realization of a uniform European welfare system

    results from a 13 country survey

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    European citizenship consisting of equal economic, social, and political rights for all EU citizens has come under pressure in recent years due to the different crisis the EU had to face. Based on a survey conducted in 13 EU member states we examined to what extent EU-citizens support the notion that citizens from other European countries should enjoy the same rights as nationals. Overall, only 56 % of EU citizens support the idea that EU foreigners and national citizens should be treated equally. In addition, we find remarkable variations between the countries. Multivariate analysis indicates that cultural factors on the individual and the country level have a strong impact on attitudes towards Europeanised equality, whereas structural factors that are related to individuals’ and a countries’ socioeconomic position are only of minor importance. One can conclude from our findings that the EU is not only situated in an institutional but also in a legitimacy crisis

    Understanding And Measuring Information Security Culture

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    The purpose of the current paper was to develop a measurement of information security culture. Our literature analysis indicated a lack of clear conceptualization and distinction between factors that constitute information security culture and factors that influence information security culture. A sequential mixed method consisting of a qualitative phase to explore the conceptualisation of information security culture, and a quantitative phase to validate the model is adopted for this research. Eight interviews with information security experts in eight different Saudi organisations were conducted, revealing that security culture can be constituted as reflection of security awareness and security ownership. Additionally, the qualitative interviews have revealed that factors that influence security culture are top management involvement, policy enforcement, and training. These factors were confirmed formed the basis for our initial information security culture model, which was operationalised and tested in different Saudi Arabian organisations. Using data from two hundred and fifty-four valid responses, we demonstrated the validity and reliability of the information security culture model. We were further able to demonstrate the validity of the model in a nomological net, as well as provide some preliminary findings on the factors that influence information security culture

    Analysis of the satisfaction factors in international cooperation activities with and without capital investment in SMEs

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    The paper analyzes international medium and long-term cooperation by legally and economically independent SMEs. In a frame of reference using decision and contingency theory, a model is constructed for two phases of cooperation activity. It is postulated that the success of cooperation activity depends on whether the system variables structure, strategy and culture are consistent during realization. At the same time, the decisions made in the initiation phase of cooperation activity are modeled directly and indirectly on its success. An empirical examination on the effect relationships from the point of view of 164 SME managers provides tentative proof of the effect relationships postulated, namely in a comparison of cooperation activities with and without capital investment. An overall model is proposed for phase observation of cooperation activities.capital investment, international cooperation, satisfaction factors, small or medium size enterprise (SME).
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