686 research outputs found

    University of Windsor Graduate Calendar 2023 Spring

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    https://scholar.uwindsor.ca/universitywindsorgraduatecalendars/1027/thumbnail.jp

    University of Windsor Graduate Calendar 2023 Winter

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    https://scholar.uwindsor.ca/universitywindsorgraduatecalendars/1026/thumbnail.jp

    The effectiveness of computer-based information systems: definition and measurement

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    Determining and enhancing the effectiveness of computer-based information systems (1/S) in organisations remains a top priority of managers. This study shows that the essential nature and role of 1/S is changing and that classic views of 1/S effectiveness have become increasingly inappropriate. Drawing on the organisational effectiveness literature, it is argued that user perceptions provide a practical alternative and a conceptually sound basis for defining and measuring 1/S effectiveness. A popular measure - User Information Satisfaction - is examined and empirical studies using this measure are critiqued. This reveal limited theoretical grounding or convergence but a growing emphasis on behavioural theory. Based on prior empirical work by the author and expectancy and motivation theory, a model of 1/S behaviours is offered. The model suggests that fit between the needs of the organisation and the capability of 1/S to satisfy these needs is essential to achieving 1/S effectiveness. Several hypotheses are formulated. The development and validation of a particular measurement instrument is traced. The instrument addresses 37 facets of the overall information systems function and respondents complete perceptual scales tapping the relative importance of these facets and how well each is performed. The instrument is used in a field survey of 1025 managers and 1/S staff in eleven large organisations. Attitudes towards 1/S are found to correlate with perceptions of fit between organisational needs and 1/S capabilities. The survey is complemented by management interviews, document analysis and an assessment of the dynamics of the relevant 1/S groups. Cultural and other features associated with perceived 1/S success are found. It is concluded that perceptions of organisational members are central to the meaning of information systems effectiveness, but that the user information satisfaction construct and purely attitudinal measures are inadequate. Based on the notion of fit, a new definition of 1/S effectiveness is proposed. Guidelines for measurement are presented and it is argued that the instrument used in this study is a satisfactory tool. Specific recommendations for management are made and rich opportunities for future research are identified

    LIPIcs, Volume 261, ICALP 2023, Complete Volume

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    LIPIcs, Volume 261, ICALP 2023, Complete Volum

    Coupled surface to deep Earth processes: Perspectives from TOPO-EUROPE with an emphasis on climate- and energy-related societal challenges

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    Understanding the interactions between surface and deep Earth processes is important for research in many diverse scientific areas including climate, environment, energy, georesources and biosphere. The TOPO-EUROPE initiative of the International Lithosphere Program serves as a pan-European platform for integrated surface and deep Earth sciences, synergizing observational studies of the Earth structure and fluxes on all spatial and temporal scales with modelling of Earth processes. This review provides a survey of scientific developments in our quantitative understanding of coupled surface-deep Earth processes achieved through TOPO-EUROPE. The most notable innovations include (1) a process-based understanding of the connection of upper mantle dynamics and absolute plate motion frames; (2) integrated models for sediment source-to-sink dynamics, demonstrating the importance of mass transfer from mountains to basins and from basin to basin; (3) demonstration of the key role of polyphase evolution of sedimentary basins, the impact of pre-rift and pre-orogenic structures, and the evolution of subsequent lithosphere and landscape dynamics; (4) improved conceptual understanding of the temporal evolution from back-arc extension to tectonic inversion and onset of subduction; (5) models to explain the integrated strength of Europe's lithosphere; (6) concepts governing the interplay between thermal upper mantle processes and stress-induced intraplate deformation; (7) constraints on the record of vertical motions from high-resolution data sets obtained from geo-thermochronology for Europe's topographic evolution; (8) recognition and quantifications of the forcing by erosional and/or glacial-interglacial surface mass transfer on the regional magmatism, with major implications for our understanding of the carbon cycle on geological timescales and the emerging field of biogeodynamics; and (9) the transfer of insights obtained on the coupling of deep Earth and surface processes to the domain of geothermal energy exploration. Concerning the future research agenda of TOPO-EUROPE, we also discuss the rich potential for further advances, multidisciplinary research and community building across many scientific frontiers, including research on the biosphere, climate and energy. These will focus on obtaining a better insight into the initiation and evolution of subduction systems, the role of mantle plumes in continental rifting and (super)continent break-up, and the deformation and tectonic reactivation of cratons; the interaction between geodynamic, surface and climate processes, such as interactions between glaciation, sea level change and deep Earth processes; the sensitivity, tipping points, and spatio-temporal evolution of the interactions between climate and tectonics as well as the role of rock melting and outgassing in affecting such interactions; the emerging field of biogeodynamics, that is the impact of coupled deep Earth – surface processes on the evolution of life on Earth; and tightening the connection between societal challenges regarding renewable georesources, climate change, natural geohazards, and novel process-understanding of the Earth system

    Blockchain technology: Disruptor or enhancer to the accounting and auditing profession

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    The unique features of blockchain technology (BCT) - peer-to-peer network, distribution ledger, consensus decision-making, transparency, immutability, auditability, and cryptographic security - coupled with the success enjoyed by Bitcoin and other cryptocurrencies have encouraged many to assume that the technology would revolutionise virtually all aspects of business. A growing body of scholarship suggests that BCT would disrupt the accounting and auditing fields by changing accounting practices, disintermediating auditors, and eliminating financial fraud. BCT disrupts audits (Lombard et al.,2021), reduces the role of audit firms (Yermack 2017), undermines accountants' roles with software developers and miners (Fortin & Pimentel 2022); eliminates many management functions, transforms businesses (Tapscott & Tapscott, 2017), facilitates a triple-entry accounting system (Cai, 2021), and prevents fraudulent transactions (Dai, et al., 2017; Rakshit et al., 2022). Despite these speculations, scholars have acknowledged that the application of BCT in the accounting and assurance industry is underexplored and many existing studies are said to lack engagement with practitioners (Dai & Vasarhelyi, 2017; Lombardi et al., 2021; Schmitz & Leoni, 2019). This study empirically explored whether BCT disrupts or enhances accounting and auditing fields. It also explored the relevance of audit in a BCT environment and the effectiveness of the BCT mechanism for fraud prevention and detection. The study further examined which technical skillsets accountants and auditors require in a BCT environment, and explored the incentives, barriers, and unintended consequences of the adoption of BCT in the accounting and auditing professions. The current COVID-19 environment was also investigated in terms of whether the pandemic has improved BCT adoption or not. A qualitative exploratory study used semi-structured interviews to engage practitioners from blockchain start-ups, IT experts, financial analysts, accountants, auditors, academics, organisational leaders, consultants, and editors who understood the technology. With the aid of NVIVO qualitative analysis software, the views of 44 participants from 13 countries: New Zealand, Australia, United States, United Kingdom, Canada, Germany, Italy, Ireland, Hong Kong, India, Pakistan, United Arab Emirates, and South Africa were analysed. The Technological, Organisational, and Environmental (TOE) framework with consequences of innovation context was adopted for this study. This expanded TOE framework was used as the theoretical lens to understand the disruption of BCT and its adoption in the accounting and auditing fields. Four clear patterns emerged. First, BCT is an emerging tool that accountants and auditors use mainly to analyse financial records because technology cannot disintermediate auditors from the financial system. Second, the technology can detect anomalies but cannot prevent financial fraud. Third, BCT has not been adopted by any organisation for financial reporting and accounting purposes, and accountants and auditors do not require new skillsets or an understanding of the BCT programming language to be able to operate in a BCT domain. Fourth, the advent of COVID-19 has not substantially enhanced the adoption of BCT. Additionally, this study highlights the incentives, barriers, and unintended consequences of adopting BCT as financial technology (FinTech). These findings shed light on important questions about BCT disrupting and disintermediating auditors, the extent of adoption in the accounting industry, preventing fraud and anomalies, and underscores the notion that blockchain, as an emerging technology, currently does not appear to be substantially disrupting the accounting and auditing profession. This study makes methodological, theoretical, and practical contributions. At the methodological level, the study adopted the social constructivist-interpretivism paradigm with an exploratory qualitative method to engage and understand BCT as a disruptive innovation in the accounting industry. The engagement with practitioners from diverse fields, professions, and different countries provides a distinctive and innovative contribution to methodological and practical knowledge. At the theoretical level, the findings contribute to the literature by offering an integrated conceptual TOE framework. The framework offers a reference for practitioners, academics and policymakers seeking to appraise comprehensive factors influencing BCT adoption and its likely unintended consequences. The findings suggest that, at present, no organisations are using BCT for financial reporting and accounting systems. This study contributes to practice by highlighting the differences between initial expectations and practical applications of what BCT can do in the accounting and auditing fields. The study could not find any empirical evidence that BCT will disrupt audits, eliminate the roles of auditors in a financial system, and prevent and detect financial fraud. Also, there was no significant evidence that accountants and auditors required higher-level skillsets and an understanding of BCT programming language to be able to use the technology. Future research should consider the implications of an external audit firm as a node in a BCT network on the internal audit functions. It is equally important to critically examine the relevance of including programming languages or codes in the curriculum of undergraduate accounting students. Future research could also empirically evaluate if a BCT enabled triple-entry system could prevent financial statements and management fraud

    International Academic Symposium of Social Science 2022

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    This conference proceedings gathers work and research presented at the International Academic Symposium of Social Science 2022 (IASSC2022) held on July 3, 2022, in Kota Bharu, Kelantan, Malaysia. The conference was jointly organized by the Faculty of Information Management of Universiti Teknologi MARA Kelantan Branch, Malaysia; University of Malaya, Malaysia; Universitas Pembangunan Nasional Veteran Jakarta, Indonesia; Universitas Ngudi Waluyo, Indonesia; Camarines Sur Polytechnic Colleges, Philippines; and UCSI University, Malaysia. Featuring experienced keynote speakers from Malaysia, Australia, and England, this proceeding provides an opportunity for researchers, postgraduate students, and industry practitioners to gain knowledge and understanding of advanced topics concerning digital transformations in the perspective of the social sciences and information systems, focusing on issues, challenges, impacts, and theoretical foundations. This conference proceedings will assist in shaping the future of the academy and industry by compiling state-of-the-art works and future trends in the digital transformation of the social sciences and the field of information systems. It is also considered an interactive platform that enables academicians, practitioners and students from various institutions and industries to collaborate

    Student Choice-of-Text in an Upper Secondary Independent Reading Program: A Quasi-Experimental Study

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    This study examined the effects of student choice-of-text and reading comprehension outcomes in a 12-week independent reading program in an upper-secondary school. Students aged 17-18 (N = 52) were divided into two groups with one receiving an assigned text of age-appropriate Lexile estimate and genre; the other group was given free choice-of-text from an appropriate Lexile level from a classroom library. This quasi-experimental study followed a pretest-posttest, one-way ANCOVA model with both groups receiving the Gates-MacGinitie Reading Test series before and after the intervention. Both groups made modest gains; however, the ANCOVA results revealed no statistically significant difference between the choice-of-text and No Choice-of-text groups (p =.262). Participant interviews of typical and non-typical cases are included. Recommendations for further research include a call for a readjustment of previously reported effect sizes upon which to build future studies in adolescent literacy. Keywords: Adolescent Motivation to Read Profile (AMRP), Gates-MacGinitie Reading Test (GMRT), Sustained Silent Reading/Daily Independent Reading (SSR/DIR), Analysis of Covariance (ANCOVA), Reading Comprehension, Instructional Design Theory, Choice-of-Text, Secondary Educatio

    Key factors for advancing innovations to scale: Evidence from multiple country case studies of agricultural innovations

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    Innovation pathways can be defined as a sequence of innovation, going to scale, and implementation at sustainable scale, where innovation is a new product, service or systems change not previously introduced in a specific context. They can take the form of new products or services, institutions, or systems change. Such pathways can play a lead role in transforming agri-food systems in low- and middle-income countries. To get us to our global goals, these pathways have to lead to impact at a scale that matches the size of the challenge. Unfortunately, while there are many proposals in the published and gray literature for integrated, transformative approaches to innovation pathways, few have yet either gone to scale or been implemented sustainably at large scale. Here we assess whether there is evidence to support these proposals about how agricultural innovation pathways should be pursued. In this paper we identify from the literature and case studies 10 potentially key factors for advancing scaling along the innovation pathway: participation, inclusion, leadership, iteration, adaptation, the specific attributes of innovation design, funding models, implementation models, systems change, and partnerships. We test these factors against a collection of innovation and scaling case studies from Bangladesh, Brazil, India, Kenya, Senegal, Uganda, and Zambia. While the cases are somewhat limited in their quantitative measures of successful implementation at scale, the qualitative evidence presented in the cases confirms both the general importance of these factors in action and that their importance varies depending on the innovation and context. While confirmation of the importance of these factors is not surprising in itself, we also demonstrate their specific design and implementation (or absence) in different contexts, how each element contributes to success at large scale, and actionable examples to be applied in practice. The paper concludes that integrating these factors will likely require changes to traditional approaches to development, innovation and scaling in agri-food systems. Specifically advancing along an innovation pathway to large scale will require a commitment of greater resources over longer time horizons. In the absence of greater overall resources, this implies focusing on fewer innovations at each phase and a greater appetite for risk and failure in individual cases, suggesting adoption of a portfolio rather than a project approach in evaluating success. This may lead to more unsuccessful individual efforts, but those will be offset by a few transformative successes which will change the lives of hundreds of millions, if not billions

    A Leadership Laboratory: Exploring the Use of Case-in-Point Pedagogy to Develop Complex Thinking in Leaders

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    Leadership scholars have identified a growing gap between the complexity of 21st century organizations and the capabilities of individuals in positions of leadership to adequately address these challenges. This gap has contributed to a so-called complexity crisis—a situation in which the demands placed on those in leadership positions increases “at a rate that significantly outstrips the rate at which” leaders are cognitively developing (Rich-Tolsma & Oliver, 2016, p. 1). One way to respond to this growing need for complex adult thinking is through metacognitive development initiatives. However, finding educational methods to promote metacognitive development has proven to be difficult. The purpose of this study was to examine whether a course utilizing Case-in-Point (CIP) teaching methods at the University of San Diego (USD) could be a successful strategy for developing metacognitive knowledge in adult students. The study explored a) the experiences of students in a CIP course and whether the pedagogy supported or inhibited their learning and growth and b) the extent to which the constructs and theories of metacognitive development aligned with, or, possibly, contradicted, the data collected. A qualitative approach, using both inductive and abductive methods, was employed to analyze participant interviews, class observations, student assignments, course materials, and developmental assessments. Findings suggest the course is distinctive in its experimental nature and format, and that specific elements of the pedagogy generated transformative participant experiences and produced growth through the leveraging of productive discomfort. Some other elements of the course, however, appeared not only to be uncomfortable but also unhelpful in promoting personal learning and growth. Consistent with these findings, most participants’ assessments often were paradoxical, meaning participants offered affirmation and critique, almost simultaneously, when reflecting on the value of the pedagogy and course experience. Finally, the study found that there was alignment between the course goals and objectives and the constructs of metacognition, but metacognitive development varied depending on the level of student engagement and buy-in to the course pedagogy. This study offered recommendations and insight from the data regarding the course structure, assignments, and facilitation of case-in-point methods moving forward
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