Evaluating cost taxonomies for information systems management

The consideration of costs, benefits and risks underpin many Information System (IS) evaluation decisions. Yet, vendors and project-champions alike tend to identify and focus much of their effort on the benefits achievable from the adoption of new technology, as it is often not in the interest of key stakeholders to spend too much time considering the wider cost and risk implications of enterprise-wide technology adoptions. In identifying a void in the literature, the authors of the paper present a critical analysis of IS-cost taxonomies. In doing so, the authors establish that such cost taxonomies tend to be esoteric and difficult to operationalize, as they lack specifics in detail. Therefore, in developing a deeper understanding of IS-related costs, the authors position the need to identify, control and reduce IS-related costs within the information systems evaluation domain, through culminating and then synthesizing the literature into a frame of reference that supports the evaluation of information systems through a deeper understanding of IS-cost taxonomies. The paper then concludes by emphasizing that the total costs associated with IS-adoption can only be determined after having considered the multi-faceted dimensions of information system investments

Past, present and future of information and knowledge sharing in the construction industry: Towards semantic service-based e-construction

The paper reviews product data technology initiatives in the construction sector and provides a synthesis of related ICT industry needs. A comparison between (a) the data centric characteristics of Product Data Technology (PDT) and (b) ontology with a focus on semantics, is given, highlighting the pros and cons of each approach. The paper advocates the migration from data-centric application integration to ontology-based business process support, and proposes inter-enterprise collaboration architectures and frameworks based on semantic services, underpinned by ontology-based knowledge structures. The paper discusses the main reasons behind the low industry take up of product data technology, and proposes a preliminary roadmap for the wide industry diffusion of the proposed approach. In this respect, the paper stresses the value of adopting alliance-based modes of operation

THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD

More and more enterprises, especially the listed companies, have adopted newaccounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI),manifesting interest for publishing financial reports using a standard format able to considerablyimprove their communication, data collection in the receiving units, control and analysis offinancial information. When switching to the new accounting rules specified in international orregional standards and norms, regulatory and control bodies recommend the XBRL format forfinancial reporting, with recognition of the regional jurisdiction. Our paper makes a review of theliterature, presents the XBRL specific elements and proposes possible solutions for internal andexternal financial reporting of an enterprise. Finally, it concludes on the benefits of adopting XBRLat national level in a potential XBRL Romania project.accounting norms, financial reporting, XBRL, taxonomy, XBRL jurisdiction.

Corrosion study of pipeline material for seabed sediment in tropical climate

Corrosive environments such as marine sediments can cause corrosion to steel pipelines at any time when certain conditions are met. Seabed sediment could cause severe corrosion damage due to its corrosiveness to the pipelines buried under it. Many consequences could take place in case if there is incident in oil/gas pipelines. Successfully identifying elements of corrosion in marine sediment would enhance the future of steel structure protection and monitoring systems. This article focuses on the behaviour of corrosion rate of steel located near shore environment and the aim is to determine the effect of sediment on corrosion of steel. To investigate that, simulated near shore sediment conditions have been used where the steel coupons buried in sediments which have different characteristics. Weight loss technique has been implemented to determine the weight loss rate of the steel specimens. Based on the results of this study, metal weight loss increases as the duration of exposure to seabed sediment environment become longer. The sea sediment simulated condition has given significant levels of corrosion. Conclusively, the corrosion rate of steel in seabed sediment located in tropical region is complicated and further studies are suggested

Information Outlook, December 2006

Volume 10, Issue 12https://scholarworks.sjsu.edu/sla_io_2006/1011/thumbnail.jp

A characteristics framework for Semantic Information Systems Standards

Semantic Information Systems (IS) Standards play a critical role in the development of the networked economy. While their importance is undoubted by all stakeholders—such as businesses, policy makers, researchers, developers—the current state of research leaves a number of questions unaddressed. Terminological confusion exists around the notions of “business semantics”, “business-to-business interoperability”, and “interoperability standards” amongst others. And, moreover, a comprehensive understanding about the characteristics of Semantic IS Standards is missing. The paper addresses this gap in literature by developing a characteristics framework for Semantic IS Standards. Two case studies are used to check the applicability of the framework in a “real-life” context. The framework lays the foundation for future research in an important field of the IS discipline and supports practitioners in their efforts to analyze, compare, and evaluate Semantic IS Standard

Integrating Taxonomies into Theory-Based Digital Health Interventions for Behavior Change: A Holistic Framework

Digital health interventions have been emerging in the last decade. Due to their interdisciplinary nature, digital health interventions are guided and influenced by theories (e.g., behavioral theories, behavior change technologies, persuasive technology) from different research communities. However, digital health interventions are always coded using various taxonomies and reported in insufficient perspectives. The inconsistency and incomprehensiveness will bring difficulty for conducting systematic reviews and sharing contributions among communities. Based on existing related work, therefore, we propose a holistic framework that embeds behavioral theories, behavior change technique (BCT) taxonomy, and persuasive system design (PSD) principles. Including four development steps, two toolboxes, and one workflow, our framework aims to guide digital health intervention developers to design, evaluate, and report their work in a formative and comprehensive way

Ontology engineering for simulation component reuse

Commercial-off-the-shelf (COTS) simulation packages (CSPs) are widely used in industry, although they have yet to operate across organizational boundaries. Reuse across organizations is restricted by the same semantic issues that restrict the inter-organizational use of web services. The current representations of web components are predominantly syntactic in nature lacking the fundamental semantic underpinning required to support discovery on the emerging semantic web. Semantic models, in the form of ontology, utilized by web service discovery and deployment architectures provide one approach to support simulation model reuse. Semantic interoperation is achieved through the use of simulation component ontologies to identify required components at varying levels of granularity (including both abstract and specialized components). Selected simulation components are loaded into a CSP, modified according to the requirements of the new model and executed. The paper presents the development of an ontology, connector software and web service discovery architecture. The ontology is extracted from simulation scenarios involving airport, restaurant and kitchen service suppliers. The ontology engineering framework and discovery architecture provide a novel approach to inter-organizational simulation, adopting a less intrusive interface between participants. Although specific to CSPs the work has wider implications for the simulation community

A taxonomy of critical factors towards Sustainable Operations and Supply Chain Management 4.0 in developing countries– A systematic review and fuzzy group decision-making

Supply chain disruptions, intensified by black swan events such as the COVID-19 pandemic and the Russia-Ukraine war, have increased the interest in resilient supply chains, which can be achieved by adopting sustainable Industry 4.0 (I4.0) practices. However, the critical success factors (CSFs) for sustainable I4.0 in operations and supply chain management (S-OSCM4.0) are unclear, and there is a lack of a holistic and empirically validated taxonomy of CSFs from multiple stakeholders' perspectives to guide organizations in this transition. Moreover, developing countries face specific challenges that require prioritizing the proper set of CSFs for sustainable digitalization. Therefore, this paper aims to develop a CSFs-based taxonomy for S-OSCM4.0 to help organizations stay current in I4.0 adoption and integrate sustainability in OSCM. We first conducted a systematic literature review (SLR) of 131 papers using bibliometric and content analyses and synthesized the theoretical findings into an alpha taxonomy of CSFs following an inductive approach. Then, we employed a Delphi survey technique combining fuzzy logic to solicit experts' perceptions from a developing country to analyze and validate the taxonomy and determine the most pertinent CSFs, resulting in a beta taxonomy of CSFs for S-OSCM4.0. The developed taxonomy represents a pioneering managerial artefact that can guide sustainable development through an inclusive digital transformation with less environmental impact, contributing to decision-making in S-OSCM4.0, especially for operations in developing countries