Attitudes of stakeholders towards web-based disclosure: empirical evidence from an emerging economy

Empirical studies on web-based reporting have usually been examined from a company’s perspective. However, this study provides some evidence on web-based reporting from users’ perspective. The study relied on the Technology Acceptance Model (TAM) and the Innovation Diffusion Theory (IDT) to examine the attitudes of users towards the use of online accounting information and investigate the dominant factors that influence such attitudes. A survey method of research was adopted and a set of questionnaires were designed and administered to different stakeholder groups on the Ghana Stock Exchange (GSE). Out of 435 questionnaires administered, 175 were returned of which 171 were used in the study. The data was analyzed using the Structural Equation Modeling technique (the partial least squares approach). Results of the study suggest that stakeholders generally have a positive attitude towards web-based reporting. Thus, the majority of the respondents consider web-based reporting to be a useful medium for the dissemination of accounting information. The study also demonstrates that attitude is an important determinant of stakeholders’ use of the web-based report. Moreover, stakeholders’ perceptions of the usefulness, ease of use, social network pressures and compatibility of the web-based reporting have a positive influence on attitude towards web-based report. This study makes some important contributions to the financial reporting literature. The study develops a framework that provides insight into users’ attitudes towards web-based reporting, the determinants of such attitudes and their influence on the use of web-based reports. The findings of this study also provide some insightful implications for stakeholders in the corporate web reporting environment by demonstrating amongst others that businesses providing online accounting information should place more emphasis on the quality of the information provided, by ensuring that it is timely, reliable and transparent

Handling Data-Based Concurrency in Context-Aware Service Protocols

Dependency analysis is a technique to identify and determine data dependencies between service protocols. Protocols evolving concurrently in the service composition need to impose an order in their execution if there exist data dependencies. In this work, we describe a model to formalise context-aware service protocols. We also present a composition language to handle dynamically the concurrent execution of protocols. This language addresses data dependency issues among several protocols concurrently executed on the same user device, using mechanisms based on data semantic matching. Our approach aims at assisting the user in establishing priorities between these dependencies, avoiding the occurrence of deadlock situations. Nevertheless, this process is error-prone, since it requires human intervention. Therefore, we also propose verification techniques to automatically detect possible inconsistencies specified by the user while building the data dependency set. Our approach is supported by a prototype tool we have implemented.Comment: In Proceedings FOCLASA 2010, arXiv:1007.499

Automatic Semantic Annotation of Music with Harmonic Structure

This paper presents an annotation model for harmonic structure of a piece of music, and a rule system that supports the automatic generation of harmonic annotations. Musical structure has so far received relatively little attention in the context of musical metadata and annotation, although it is highly relevant for musicians, musicologists and indirectly for music listeners. Activities in semantic annotation of music have so far mostly concentrated on features derived from audio data and file-level metadata. We have implemented a model and rule system for harmonic annotation as a starting point for semantic annotation of musical structure. Our model is for the musical style of Jazz, but the approach is not restricted to this style. The rule system describes a grammar that allows the fully automatic creation of an harmonic analysis as tree-structured annotations. We present a prototype ontology that defines the layers of harmonic analysis from chords symbols to the level of a complete piece. The annotation can be made on music in various formats, provided there is a way of addressing either chords or time points within the music. We argue that this approach, in connection with manual annotation, can support a number of application scenarios in music production, education, and retrieval and in musicology

Open semantic service networks

Online service marketplaces will soon be part of the economy to scale the provision of specialized multi-party services through automation and standardization. Current research, such as the *-USDL service description language family, is already defining the basic building blocks to model the next generation of business services. Nonetheless, the developments being made do not target to interconnect services via service relationships. Without the concept of relationship, marketplaces will be seen as mere functional silos containing service descriptions. Yet, in real economies, all services are related and connected. Therefore, to address this gap we introduce the concept of open semantic service network (OSSN), concerned with the establishment of rich relationships between services. These networks will provide valuable knowledge on the global service economy, which can be exploited for many socio-economic and scientific purposes such as service network analysis, management, and control

PageRank: Standing on the shoulders of giants

PageRank is a Web page ranking technique that has been a fundamental ingredient in the development and success of the Google search engine. The method is still one of the many signals that Google uses to determine which pages are most important. The main idea behind PageRank is to determine the importance of a Web page in terms of the importance assigned to the pages hyperlinking to it. In fact, this thesis is not new, and has been previously successfully exploited in different contexts. We review the PageRank method and link it to some renowned previous techniques that we have found in the fields of Web information retrieval, bibliometrics, sociometry, and econometrics

Start Time and Duration Distribution Estimation in Semi-Structured Processes

Semi-structured processes are business workflows, where the execution of the workflow is not completely controlled by a workflow engine, i.e., an implementation of a formal workflow model. Examples are workflows where actors potentially have interaction with customers reporting the result of the interaction in a process aware information system. Building a performance model for resource management in these processes is difficult since the required information is only partially recorded. In this paper we propose a systematic approach for the creation of an event log that is suitable for available process mining tools. This event log is created by an incrementally cleansing of data. The proposed approach is evaluated in an experiment