4,993 research outputs found

    Determinants of accounting information technology usage in Nigerian banking sector

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    Banks in Nigeria have increased their investment in the Information System (IS) as a fundamental e-banking tool, capable of yielding significant contributions to their financial income especially in cost efficiency. However, investment in Accounting Information Technology (AIT) is less effective due to many users complain of persistent systems failures, technical issues, lack of system stability, fraud and security challenges. Therefore, the main purpose of this study is to investigate the determinants of AIT usage in the Nigerian banking sector. Specifically, the study examines the influence of system quality, information quality, service quality, internal control quality, training and top management support on AIT usage. It also investigates the moderating effect of an external consultant involvement on the relationship between the system quality and usage of AIT. A cross-sectional survey was employed for data collection. A questionnaire was distributed to 571 samples, and 257 valid responses were obtained from regional or branch managers, and account managers of the banks. Partial Least Square path modeling was used in analyzing the relationship between the determinants and AIT usage as well as the moderating effect of an external consultant involvement between system quality and AIT usage. The findings from the direct relationship reveals that system quality, information quality, and internal control quality has a significant positive relationship with AIT usage, but service quality, training, and top management support has insignificant negative relationship. Furthermore, the result of the moderating effect reveals that the external consultant involvement significantly moderates the relationship of the system quality, information quality, and service quality with AIT usage. The outcomes of this study provides another insight to the banks’ management with specific factors that they can leverage to improve the usage of the AIT thereby realizing the expected benefit of their investment

    The International Quality Systems Environment

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    Enterprises in the agri-food sector are increasingly confronted with the need to adjust their production processes and operations to the requirements of quality systems and to integrate these requirements into their own individual integrated process management system. Integra- tion efforts are further aggravated by correlations of quality system requirements with other process related requirements. First initiatives have started to benchmark the requirements of different quality systems to have an analyse about the level of the same requirements. Output of this article will be a description of an advisory model (database model with computerized support), which presents a support tool for the implementation of quality, environ- mental and occupational health systems into the individual integrated (process) management system of enterprises. This tool includes at the moment two main parts: a benchmark of quality standards and a cost and benefit analysis approach.quality standards, benchmark, harmonisation, advisory model, Agribusiness, International Relations/Trade,

    Combined automotive safety and security pattern engineering approach

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    Automotive systems will exhibit increased levels of automation as well as ever tighter integration with other vehicles, traffic infrastructure, and cloud services. From safety perspective, this can be perceived as boon or bane - it greatly increases complexity and uncertainty, but at the same time opens up new opportunities for realizing innovative safety functions. Moreover, cybersecurity becomes important as additional concern because attacks are now much more likely and severe. However, there is a lack of experience with security concerns in context of safety engineering in general and in automotive safety departments in particular. To address this problem, we propose a systematic pattern-based approach that interlinks safety and security patterns and provides guidance with respect to selection and combination of both types of patterns in context of system engineering. A combined safety and security pattern engineering workflow is proposed to provide systematic guidance to support non-expert engineers based on best practices. The application of the approach is shown and demonstrated by an automotive case study and different use case scenarios.EC/H2020/692474/EU/Architecture-driven, Multi-concern and Seamless Assurance and Certification of Cyber-Physical Systems/AMASSEC/H2020/737422/EU/Secure COnnected Trustable Things/SCOTTEC/H2020/732242/EU/Dependability Engineering Innovation for CPS - DEIS/DEISBMBF, 01IS16043, Collaborative Embedded Systems (CrESt

    APFIC Regional Workshop on "Mainstreaming Fisheries Co-management"

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    This is the report of the APFIC regional workshop on "Mainstreaming fisheries co-management" held in Siem Reap, Cambodia from August 9-12, 2005 . The goal of the workshop was to provide a forum to learn from past experience and to promote devolved management of fisheries. Participants at the workshop had the opportunity to be exposed to a range of coastal and inland fisheries co-management interventions and the elaboration of approaches needed to make fisheries co-management a "mainstream" activity in developing countries. The objective of the workshop was to develop summary conclusions on the status of co-management in the region and provide some concrete recommendations for action towards mainstreaming fishery co-management in the Asia-Pacific region. The report contains the action plan and recommendations of the workshop. Many agencies (both governmental and non-governmental) are striving to improve the livelihoods of poor people that are dependent on aquatic resources by including these stakeholders in the planning and implementation of fisheries management. Many states have adopted decentralization as the way to implement future fisheries management, especially in developing countries, which often involves a partnership between government and the local communities, i.e. a co-management approach. The challenge is to find a way for co-management to become a mainstream practice of both government and non-government organizations and communities

    Framework for a spatial Decision Support Tool for policy and decision making

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    The main challenge of developing of a spatial DST (Decision Support Tool) to support the decision making on future livestock production will not be a technical one, but instead a challenge of meeting the con-text requirements of the tool, such as the characteristics of the country-specific spatial plan-ning and decision-making process, the wishes of the potential users of the tool and its output as well as the country-specific policies and regulations. The spatial DST which is being pro-posed in this report therefore does not include complex and state-of-the-art GIS techniques, but instead tries to be as clear and simple as possible, in order to give the potential users a full understanding during the analysis process and with using the output of the tool. A spatial DST can easily become a ‘black box’ if the users do not fully understand the limita-tions of the tool and its output. Despite the fact that output maps of GIS systems may look very detailed and suggest a high degree of accuracy, they are often not. This will entirely de-pend on the availability of reliable and detailed input data. Most likely, many of the produced output maps should be used in an indicative way only. Therefore, the output of the spatial DST needs to be accompanied by supporting information on the reliability of the output and the shortcomings due to unreliable or missing input data, as well as the consequences for use of the output. Therefore, a comprehensive meta-data assessment system is proposed as an in-tegrated part of the spatial DST. The distribution of the output will also require tools to pro-duce more sketch-like presentations, e.g. using fuzzy borders and aggregated maps, which are another important feature of the spatial DST

    A schema-based P2P network to enable publish-subscribe for multimedia content in open hypermedia systems

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    Open Hypermedia Systems (OHS) aim to provide efficient dissemination, adaptation and integration of hyperlinked multimedia resources. Content available in Peer-to-Peer (P2P) networks could add significant value to OHS provided that challenges for efficient discovery and prompt delivery of rich and up-to-date content are successfully addressed. This paper proposes an architecture that enables the operation of OHS over a P2P overlay network of OHS servers based on semantic annotation of (a) peer OHS servers and of (b) multimedia resources that can be obtained through the link services of the OHS. The architecture provides efficient resource discovery. Semantic query-based subscriptions over this P2P network can enable access to up-to-date content, while caching at certain peers enables prompt delivery of multimedia content. Advanced query resolution techniques are employed to match different parts of subscription queries (subqueries). These subscriptions can be shared among different interested peers, thus increasing the efficiency of multimedia content dissemination

    ProToS: Next Generation Procedure Tool Suite for Creation, Execution and Automation of Flight Control Procedures

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    The Procedure Tool Suite (ProToS) is a software solution developed at the German Space Operation Center (GSOC) as part of the GSOC-2020 Research and Development agenda. Its purpose is to support creation and execution of Satellite Test and Flight Control Procedures and to provide an automation framework for complex operational scenarios. The software is currently in use at DLR for the AIT phase of the Eu:CROPIS project and foreseen as an essential element of the automation engine for the EDRS-C mission. This paper shall give a feature overview, present the applied design principles and the current status of development
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