2,305 research outputs found

    Daidalos: An Operator and Scenario driven Integrated Project

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    Beyond 3G networks have to deal with the integration of multiple differen requirements, besides technological aspects. Most especially business perspectives, and user requirements, are essential from the telecommunications operator point of view. . This paper describes the formal path of an operator and scenario driven approach used within the Daidalos project in order to develop a Beyond 3G network architecture and to verify these technical developments by proof-of concept demonstrations

    Effectiveness of internal audit on company performance: the case of the greek telecommunication industry

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    σκοπός αυτής της έρευνας είναι η εξέταση της σχέσης μεταξύ εσωτερικού ελέγχου και απόδοσης της εταιρείας σε ελληνικές τηλεπικοινωνιακές εταιρείες σύμφωνα με τις προσεχείς εκτιμήσεις της βιομηχανίας τηλεπικοινωνιών παγκοσμίως.the purpose of this research is about examining the relationship between internal audit and company performance in greek telecommunication companies according to the upcoming considerations of the telecom industry worldwide

    Politics of accounting evidence in privatising telecommunications in Sri Lanka

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    PurposeThis paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income country.Design/methodology/approachActor-network theory and an ANTi-history approach are used to trace circumstances and occurrences. Empirical materials include official documents, print media and retrospective interviews with organisation employees ten years on from the privatisation.FindingsProponents of privatisation used retrospectively constructed historical accounts to problematise the natural monopoly of telecommunications and the government organisation administering it. A restructuring programme followed. Proponents addressed controversies pertaining to the programme thus garnering widespread support for complex and controversial changes. Proponents produced and reproduced accounting artefacts as evidence in these processes of history reconstruction, consequent changes and restoring stability to telecommunications in its reconfigured commercial domain. The proponents used selective, controversial accounting evidence to problematise the government organisation's existence, then to mobilise various actors to reduce and close the controversies previously aroused and reinstate stability in a partially privatised telecommunications company. Although no longer having a monopoly this company still dominates. Dissenters did the same but with little success.Research limitations/implicationsThe findings demonstrate the importance of tracing the socio-political process of arriving at the dominant outcome about the past. This assists in making sense of present circumstances and re-imagining the future.Originality/valueThe study demonstrates that, during controversial circumstances, taken-for-granted history, as well as what is thought to have not existed in the past, support the dominant network in gaining advantage over their opponents and black-boxing their perspectives of how things should be

    Politics of Accounting Evidence in Privatising Sri Lanka Telecom

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    Purpose: The objective of this paper is to explore the role of accounting information used by people with power to manipulate the perceptions of the audience of an organisation and build trust in uncertain circumstances. Approach: The study takes a qualitative approach. We examined the claims made by interviewees and published documentary evidence to identify how contextual and partial knowledge was constructed and communicated in shaping the perceptions of individuals and gaining support for privatisation of Sri Lanka Telecom. Findings: The power to control the availability of accounting information, the audience's lack of knowledge, the well-regarded reputation of newly introduced Japanese management practices and the engagement of employees in implementing new accounting and management practices enabled the Government and the policy implementers to rationalise the privatisation process and counter opponents. Research implications: The study raises the importance of challenging the use of accounting information by people with the power to define the context in uncertain situations, particularly in a non-western context. Originality/value: The evidence collected in this study was not limit to annual reports as in many extant studies. It provides a broad and comprehensive perspective on the use of accounting information in constructing and defining a context under uncertain circumstances by using documentary evidence such as newspapers, corporate reports and administration reports, as well as information obtained from interviews

    Comparative Study of ICX Business with Prosperity and Significance in Bangladesh

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    The objective of this paper is to focus on the comparative discussion of ICX (Interconnection Exchange) business in with prosperity and significance in Bangladesh. ICX is a step towards creation of a modern and efficient telecommunications infrastructure. With the introduction of ICX, operators can combine their services in the most flexible way. Telecommunication sector is one of the most growing fields of business in Bangladesh. Government is earning a lot from this sector. Before introducing ICX government could not able to trace the exact number of calls and generated minutes, as well as they were in lack of exact revenue from those operators. After that, when Government introduced license to ICX operators, the scenario has been changed and single point of connectivity was established. As a result, interconnection capacity and the quality of voice call both have been developed. Government became capable of having accurate amount interconnections calls and minutes.Now days ICX operators are capable to handle voice calls using 2G and 3G technology. ICX operators are also connected to all the IGW (International gateway) operators to connect international calls with nationwide telecommunication operators. ICX operators share their revenue with Government according to rules and regulations imposed by the Government. As a result, Government is earning a significant amount of money from ICX operators. The KPI of Seven different ICX operators are also discussed in the study and all the values of those indicators were found in satisfactory level which means ICX operators can fulfill the required performance needed to cope up with the ANS and IGW operators. So, ICX business is proving as a very prospectus business in Bangladesh for the operators as well as for the Government as ICX operators are going to implement SMS interconnectivity throughout the nation. Keywords: ICX business, telecommunication, revenue, prosperity, connectivity

    China's accession to the World Trade Organization - The services dimension

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    China's General Agreement on Trade in Services (GATS) commitments represent the most radical services reform program negotiated in the World Trade Organization. China has promised to eliminate over the next few years most restrictions on foreign entry and ownership, as well as most forms of discrimination against foreign firms. These changes are in themselves desirable. However, realizing the gains from, and perhaps even the sustainability of, liberalization will require the implementation of complementary regulatory reform and the appropriate sequencing of reforms. Three issues, in particular, merit attention: 1) Initial restrictions on the geographical scope of services liberalization could encourage the further agglomeration of economic activity in certain regions-to an extent that is unlikely to be reversed completely by subsequent countrywide liberalization. 2) Restrictions on foreign ownership (temporary in most sectors but more durable in telecommunications and life insurance) may dampen the incentives of foreign investors to improve firm performance. 2) Improved prudential regulation and measures to deal with the large burden of non-performing loans on state banks are necessary to deliver the benefits of liberalization in financial services. And in basic telecommunications and other network-based services, meaningful liberalization will be difficult to achieve without strengthened pro-competitive regulation.Payment Systems&Infrastructure,Public Sector Economics&Finance,ICT Policy and Strategies,Banks&Banking Reform,Environmental Economics&Policies,Trade and Services,ICT Policy and Strategies,Banks&Banking Reform,Public Sector Economics&Finance,Health Economics&Finance

    Securities industry developments - 2002/03; Audit risk alerts

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    https://egrove.olemiss.edu/aicpa_indev/1661/thumbnail.jp

    Regulatory Reform: Strengthening Access to Information & Communications Technologies: Guidelines to Facilitate Policy & Regulation for Satellite Services

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    This document was prepared by GVF, an association of organisations engaged in the delivery of advanced broadband and narrowband satellite services to consumers, and commercial and government enterprises worldwide

    Annual Report 1998 Hartland, Maine

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