Status Quo and Potential of XBRL for Business and Information Systems Engineering

The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using the literature review methodology. The results showthat an empiricalquantitative research design is used most of the time. The contributions vary in substance in terms of research on XBRL and research with XBRL. Research with XBRL focuses on the development of conceptual XBRL extensions. Work on XBRL considers, for example, the changes in reporting as a result of XBRL as well as the acceptance and enforcement of financial reporting standards. The results point to open issues and are relevant for research and practice

The influence of system quality and information quality on Accounting Information System (AIS) effectiveness in Nigerian bank

Due to advancement in technology and the globalization of large scale organizations, banks are being faced with the issues of how well to design, coordinate and manage their Accounting Information System (AIS) to ensure effective planning and decision making. Banks in Nigeria are plagued with reported cases of persistent systems failures, system error, and inaccuracy of output, which is indeed as a result of the ineffectiveness of the system.However, limited attention has been given to the issues. This paper therefore conceptualizes the influence of system quality and information quality on AIS effectiveness.It is an attempt to develop a conceptual framework for determining AIS effectiveness in Nigerian banking sector.The aim is to provide adequate information to managers within the banks on how to reap the expected benefits of AIS as well as to facilitate prompt decision making

XBRL-based projects for financial and prudential reporting – an empirical analysis in European banking system

Our paper approaches the extensible economic reporting language for collecting information on business processes, namely XBRL by analyzing its implementation in the European banking environment, closely related to the adoption of International Accounting Standards and Financial Reporting (IAS/IFRS). Our research problem mainly came from the accounting development issue, which is an evolutionary process dependent upon several factors. On the other hand, improving banking supervision on information reporting is a problem that needed special attention in order to increase its efficiency and effectiveness, especially in the latest period sprinkled with various banking failures. The results of the performed analysis using various statistical tools (descriptive statistic and correlation tests) reveal that the implementation of both XBRL-based projects (FINREP and COREP) is independent of a fully or partially adoption of IAS/IFRS, while the financial and prudential reporting frameworks are mainly inter-related. Thus, our paper came to point out XBRL’s major role in facilitating information communication in a homogeneous way that will allow the interchange of data between software applications, as well as the automatic analysis of financial information in a particular business field, the banking one

Slow Infusion of Information Technology in Master Bank of Pakistan – A Case Study

E-Banking is now a well know phenomenon in the industry and amongst the banking users in Pakistan. This paper addresses the issues encountered and lessons derived by largest Pakistani bank while developing its e-banking capabilities. The paper explores some burning issues hindering key decisions of shifting to e-banking, e-banking delivery channel choice, enticing customers, and managing e-channel conflict to be made by bank. The findings indicated that the obstacles related to e banking customer location, customer satisfaction and the Bank’s software’s and communication infrastructure capabilities are influential factors in motivating the decision for shifting to a high-tech bank. The bank's E-channel choice is influenced by competence of application and software technologies that the bank acquires and the nature of diffusion of information and communications among its stakeholders. Technological development in Banking practices and awareness in customers due to presence of foreign and domestic banks in Pakistani financial market influenced the Master Bank to switch over to complete automated banking system. The sophistication of ebanking services and the further rapid improvement appears to influence strategies to entice E-channel conflict issues. The paper concludes by suggesting the Bank to optimally utilize its resources by deploying efficient applications and software’s and third party alliances and partnerships required to offer customized technology enabled banking services and develop appropriate e-banking risk mitigation strategies that bring the bank into a win-win position

Integration of remote-sensing based metrics and econometric models to assess the socio-economic contributions of carbon sequestration in unmanaged tropical dry forests

Carbon sequestration by forests is one of the vital ecosystem services regulating the global climate. Equally important are the socio-economic co-benefits of carbon sequestration, given their implications for designing policies focused on conservation or restoration of tropical forests. Much debate has been around how to account for, and maximize, the co-benefits of carbon sequestration. Prior research suggests that a better understanding of the spatial relationship between carbon sequestration potential and forest types and dynamics - as a function of geographical context and time - is needed to better estimate their socio-economic benefits. Hence, this paper uses the Tropical Dry Forests of Central and South America to propose a new approach to quantify carbon sequestration of this biome, and its efficiency, using time series of the Terra-MODIS satellite. Our estimations of carbon sequestration are then coupled with a benefit transfer approach to infer carbon sequestration's monetary cost. Results reveal that these tropical forests sequester an annual average of 22.3 ​± ​3.3 tCO2 ha-1 yr-1 or in total, 1.16 GtCO2. The associated social cost of carbon, calculated using three econometric models, ranges from USD 489 ​ha-1 ​yr-1 to USD 2828 ​ha-1 ​yr-1. These results can open new perspectives regarding the benefits of carbon sequestration against the costs of the negative impacts of climate change for national welfare accounts, their relevance for environmental policy-making, and the implementation or monitoring of carbon-based incentive programs (e.g., WAVES)

A Research on Business Process Reengineering and Internal Control of China’s Commercial Banks in the IT Environment

进入信息时代以来，市场环境瞬息万变，客户需求呈现多样化和个性化的特点，而银行的业务本身又具有较强的同质性，我国商业银行面临的竞争压力不断增大。为了提高自身的市场竞争力，商业银行不断利用先进信息技术进行产品创新和服务创新。先进信息技术的应用不仅直接提高了商业银行的工作效率，而且还带动了与信息化进程相结合的商业银行业务流程重组，这就对商业银行的内部控制体系产生了一定的影响。内部控制是商业银行风险管理的重要手段，因此，在信息化和业务流程重组的过程中，商业银行必须积极转变内部控制理念，不断完善内部控制机制，才能够保证内部控制持续有效地运行。 本文分别阐述了商业银行信息化、业务流程重组和内部控制的相关...Under the information age,the market environment changes rapidly and the customer demand to banks is becoming diversified and individualized. However, due to the coessential characteristic of banking business, the commercial banks in China are facing increasing pressure of competition. In order to improve market competitiveness, commercial banks are constantly employing information technology to i...学位：管理学硕士院系专业：管理学院会计系_会计学学号：1752008115135

Blockchain for the metaverse: A Review

Since Facebook officially changed its name to Meta in Oct. 2021, the metaverse has become a new norm of social networks and three-dimensional (3D) virtual worlds. The metaverse aims to bring 3D immersive and personalized experiences to users by leveraging many pertinent technologies. Despite great attention and benefits, a natural question in the metaverse is how to secure its users’ digital content and data. In this regard, blockchain is a promising solution owing to its distinct features of decentralization, immutability, and transparency. To better understand the role of blockchain in the metaverse, we aim to provide an extensive survey on the applications of blockchain for the metaverse. We first present a preliminary to blockchain and the metaverse and highlight the motivations behind the use of blockchain for the metaverse. Next, we extensively discuss blockchain-based methods for the metaverse from technical perspectives, such as data acquisition, data storage, data sharing, data interoperability, and data privacy preservation. For each perspective, we first discuss the technical challenges of the metaverse and then highlight how blockchain can help. Moreover, we investigate the impact of blockchain on key-enabling technologies in the metaverse, including Internet-of-Things, digital twins, multi-sensory and immersive applications, artificial intelligence, and big data. We also present some major projects to showcase the role of blockchain in metaverse applications and services. Finally, we present some promising directions to drive further research innovations and developments toward the use of blockchain in the metaverse in the future

eXtensible Business Reporting Language: Finanzberichterstattung zwischen Flexibilität und Automatisierbarkeit – Analysen und Lösungsansätze

Im Zuge der zunehmenden Digitalisierung von Unternehmens- und Finanzdaten war es ein Industriekonsortium, das auf Basis der eXtensible Markup Language (XML) die Sprache eXtensible Business Reporting Language (XBRL) entwickelte und damit die Finanzberichterstattung in ein neues Zeitalter versetzte. Internetbasiert, plattform-unabhängig, vergleichbar, transparent und in Echtzeit sollen Geschäftsdaten mittels der XBRL übertragen werden und zur Verfügung stehen. Die kumulative Dissertation untersucht dazu den Spannungsbogen zwischen Flexibilität und Automatisierbarkeit im Rahmen der XBRL-basierten Finanzberichterstattung. Neben der wissenschaftstheoretischen Auseinandersetzung mit Standards gibt die Dissertation einen systematischen Überblick von wissenschaftlichen Publikation zur XBRL-Forschung. Im Detail erbringt die Arbeit einen umfassenden und systematischen empirischen Nachweis zur Verwendung von erweiterten Berichtskonzepten sowie den empirischen Nachweis der Ausprägungen von einzelnen Konflikttypen in XBRL-basierten Finanzberichten und erweitert somit die bestehende wissenschaftliche Literatur um die gewonnenen Ergebnisse und Erkenntnisse. Die darauf aufbauende Methode steigert die Vergleichbarkeit der Finanzberichte und verwendet Techniken, welche Konflikte erkennen und diese nach Konflikttypen unterscheiden. Gleichzeitig werden die Möglichkeiten und Grenzen der Arbeit verdeutlicht und zukünftige Forschungsthemen aufgeführt

Value creation in strategic alliance: case study of the Kenya Construction Industry

A Thesis submitted in partial fulfillment of the requirements for the award of the Degree of Masters of Business Administration at Strathmore University Business SchoolA construction sector product needs to create an added value to its clients. Despite its critical importance in the country, the construction industry has continued to face a lot of challenges that have hindered its growth as well as full potential exploitation and benefit enjoyment. This study sought to address this problem by assessing value creation in strategic alliances in the Kenya Construction Industry. Specifically, the study sought to identify strategic alliances adopted in the Kenya Construction industry, the factors that determine the success or failure of strategic alliances and to assess value creation in strategic alliances in the Kenya Construction Industry. The study was grounded on the resource dependence theory, the porter's value chain model and Knowledge Accessing Theory of Strategic Alliances. Descriptive research design was adopted and primary data collected using a questionnaire. Data analysis involved the use of descriptive statistics (frequencies, mean and standard deviation) and inferential statistics (correlation analysis) and the results were presented in form of tables and figures. The study findings indicated that firms in the construction industry had adopted various strategic alliances which included mergers, associations and joint ventures. The study also 'found that the foundation of-strategic alliances success is mainly due to factors amongst them trust, commitment, top management input, coordination and communication, clarity -of objectives and goals, monitoring and evaluation policies and defined roles and responsibilities of each party involved in the alliances. Further, the study found that projects under strategic alliances did perform well which was an indication of value creation. This was because most firms reported having been able to run the projects at the projected costs, being timely, meeting the quality requirements and satisfying their customers. Finally, findings revealed that the value creation benefits of strategic alliances included technology uptake that is exposure to technically advanced technology and acquiring faster ways of service delivery, skills and competence such as acquiring new and improved skills, expertise which comes about through improved ways of handling issues and new experiences which enhanced eligibility and quality services such as improved systems and methods for quality assurance, increased customer satisfaction and better reputation. Thus, the study concluded that undertaking projects in strategic alliances lead to value creation in the construction industry. The study recommended regulation authorities in the Kenyan Construction to propose a policy that would encourage formation of strategic alliances by firms undertaking projects. Further, firms that have adopted alliances or who intend to form alliances were also recommended to formulate clear objectives and goals of the alliances, clarify the roles and responsibilities of each party, to formulate monitoring and evaluation policies and adopt effective channels of communication at the formation stage of the alliances to counter the any challenges that may arise during the execution of the projects

Tomorrow's healthy society - Research priorities for foods and diets

Health promotion and disease prevention through provision and consumption of healthy diets are increasingly recognised as crucial, both socially and economically, in the face of strained healthcare systems, an ageing population, and the high individual and economic costs of diseases.The Foresight study ‘Tomorrow's healthy society – research priorities for foods and diets’ was initiated to inform the selection of research challenges to receive funding under the Horizon 2020 programme. The exploratory scenario-building approach focused on the European consumer with the year 2050 as a long-term time horizon. Four different future scenarios were developed using the extremes of two main drivers – agricultural commodity prices (low or high) and societal values (community spirit or individualistic society). The scenarios provided the basis for the identification and prioritisation of research needs to address the challenges and opportunities arising from the different scenarios. The resulting ten research priorities fall into four thematic areas: Towards healthier eating: integrated policy-making; Food, nutrients and health: cross-interactions and emerging risks; Making individualised diets a reality; and Shaping and coping with the 2050 food system.JRC.DDG.02-Foresight and Behavioural Insight