Accounting information system: Education and research agenda

Revolution of information technology has changed many aspects of accounting practices, which resulted in greater demand for accountants with sufficient information technology (IT) knowledge and skills. Importantly, these changes have provided new and exciting research opportunities for accounting information system (AIS) researchers. This paper aims to address issues relating to both AIS education and research. It also attempts to provide guidance to AIS curriculum design and direction for AIS research. In terms of AIS education, this paper reveal that accounting programmes worldwide have not sufficiently integrated IT knowledge and skills into the curriculum, thus resulting in the inability to produce graduates that meet the current needs of businesses. In terms of research, the paper starts with a discussion on issues relating to definition, scope and category of AIS research. In general, while IT revolution has offered various research opportunities, AIS research has provided very limited contribution to accounting or information system research and practice. Towards this purpose, this paper provides several suggestions to researchers. First, AIS researchers need to view AIS in a broader perspective where the impact of technology on all areas of accounting, auditing, and taxation should be considered within the realm of AIS interest. Second, AIS researchers have to specialise in at least one other accounting area such as financial reporting, managerial accounting, audit or taxation, in addition to AIS domain, to produce high-quality research results. Finally, it is hoped that discussions brought forward by this paper would initiate and encourage debate among accounting professionals and academics and, in particular AIS lecturers, in order to strengthen current AIS curriculum to produce high-quality AIS research that can have a notable impact on the accounting profession and business practice

A Spanish version of the athens insomnia scale

Objectives To develop and validate a Spanish version of the Athens Insomnia Scale (AIS). Methods The AIS is designed to assess sleep difficulty and comprises eight items: the first five refer to the sleep disturbance and the last three to the daytime consequences. Either the full eight-item scale (AIS-8) or the brief form (AIS-5) can be administered. The adaptation used a backtranslation design. The validation process was based on a sample of 323 participants (undergraduates, community sample and psychiatric outpatients), which completed the AIS and other questionnaires: anxiety (BAI), depression (BDI) and psychological well-being (GHQ-12) scales. Results The internal consistency coefficients for both versions were above 0.80. The study of dimensionality revealed a single factor with high loadings and a percentage of explained variance above 50% in both versions. Test-retest reliability was above 0.70 (AIS-5) and over 0.80 (AIS-8) at a one-month interval. The correlation between the AIS and the previously mentioned scales was for both the AIS-5 and the AIS-8 above 0.40 and 0.50, respectively

Acute neuroinflammation induces AIS structural plasticity in a NOX2-dependent manner

Background Chronic microglia-mediated inflammation and oxidative stress are well-characterized underlying factors in neurodegenerative disease, whereby reactive inflammatory microglia enhance ROS production and impact neuronal integrity. Recently, it has been shown that during chronic inflammation, neuronal integrity is compromised through targeted disruption of the axon initial segment (AIS), the axonal domain critical for action potential initiation. AIS disruption was associated with contact by reactive inflammatory microglia which wrap around the AIS, increasing association with disease progression. While it is clear that chronic microglial inflammation and enhanced ROS production impact neuronal integrity, little is known about how acute microglial inflammation influences AIS stability. Here, we demonstrate that acute neuroinflammation induces AIS structural plasticity in a ROS-mediated and calpain-dependent manner. Methods C57BL/6J and NOX2−/− mice were given a single injection of lipopolysaccharide (LPS; 5 mg/kg) or vehicle (0.9% saline, 10 mL/kg) and analyzed at 6 h–2 weeks post-injection. Anti-inflammatory Didox (250 mg/kg) or vehicle (0.9% saline, 10 mL/kg) was administered beginning 24 h post-LPS injection and continued for 5 days; animals were analyzed 1 week post-injection. Microglial inflammation was assessed using immunohistochemistry (IHC) and RT-qPCR, and AIS integrity was quantitatively analyzed using ankyrinG immunolabeling. Data were statistically compared by one-way or two-way ANOVA where mean differences were significant as assessed using Tukey’s post hoc analysis. Results LPS-induced neuroinflammation, characterized by enhanced microglial inflammation and increased expression of ROS-producing enzymes, altered AIS protein clustering. Importantly, inflammation-induced AIS changes were reversed following resolution of microglial inflammation. Modulation of the inflammatory response using anti-inflammatory Didox, even after significant AIS disruption occurred, increased the rate of AIS recovery. qPCR and IHC analysis revealed that expression of microglial NOX2, a ROS-producing enzyme, was significantly increased correlating with AIS disruption. Furthermore, ablation of NOX2 prevented inflammation-induced AIS plasticity, suggesting that ROS drive AIS structural plasticity. Conclusions In the presence of acute microglial inflammation, the AIS undergoes an adaptive change that is capable of spontaneous recovery. Moreover, recovery can be therapeutically accelerated. Together, these findings underscore the dynamic capabilities of this domain in the presence of a pathological insult and provide evidence that the AIS is a viable therapeutic target

Comparison of AIS Versus TMS Data Collected over the Virginia Piedmont

The Airborne Imaging Spectrometer (AIS, NS001 Thematic Mapper Simlulator (TMS), and Zeiss camera collected remotely sensed data simultaneously on October 27, 1983, at an altitude of 6860 meters (22,500 feet). AIS data were collected in 32 channels covering 1200 to 1500 nm. A simple atmospheric correction was applied to the AIS data, after which spectra for four cover types were plotted. Spectra for these ground cover classes showed a telescoping effect for the wavelength endpoints. Principal components were extracted from the shortwave region of the AIS (1200 to 1280 nm), full spectrum AIS (1200 to 1500 nm) and TMS (450 to 12,500 nm) to create three separate three-component color image composites. A comparison of the TMS band 5 (1000 to 1300 nm) to the six principal components from the shortwave AIS region (1200 to 1280 nm) showed improved visual discrimination of ground cover types. Contrast of color image composites created from principal components showed the AIS composites to exhibit a clearer demarcation between certain ground cover types but subtle differences within other regions of the imagery were not as readily seen

The Transformation of Accounting Information Systems Curriculum in the Last Decade

Accounting information systems (AIS) are an extremely important component of accounting and accounting education. The purpose of the current study is to examine the transformation of accounting information systems (AIS) curriculum in the last decade. The motivation for this research comes from the vast advances made in the world of information technology (IT) and information systems (IS). The specific research questions addressed in the current study are: (1) how has AIS curriculum changed in the 18 years since SOX? (2) How has AIS curriculum adjusted in recent years with the emergence of the new hot-button topic big data/data analytics? Overall, this study finds that the core of AIS curriculum has not significantly changed over the last decade. However, more emphasis is being placed on topics such as enterprise wide systems/ERP, IT audits, computer fraud, and transaction-processing. Related, several new topical coverages have been introduced such as business analysts and big data/data analytics. The key contribution of this paper is to provide accounting students and accounting educators with useful information regarding the most significant shifts in AIS over the last decade and insight into the most valuable current AIS topics

Remote Stratigraphic Analysis: Combined TM and AIS Results in the Wind River/bighorn Basin Area, Wyoming

An in-progress study demonstrates the utility of airborne imaging spectrometer (AIS) data for unraveling the stratigraphic evolution of a North American, western interior foreland basin. AIS data are used to determine the stratigraphic distribution of mineralogical facies that are diagnostic of specific depositional environments. After wavelength and amplitude calibration using natural ground targets with known spectral characteristics, AIS data identify calcite, dolomite, gypsum and montmorillonite-bearing strata in the Permian-Cretaceous sequence. Combined AIS and TM results illustrate the feasibility of spectral stratigraphy, remote analysis of stratigraphic sequences

Analysis of AIS Data of the Recluse Oil Field, Recluse, Wyoming

Airborne Imaging Spectrometer (AIS) data were flown over the Recluse, Wyoming oil field on September 9, 1984. Processing software was developed at Earth Satellite Corporation (EarthSat) for interactive analysis of the AIS data. EarthSat's AIS processing capabilities include destriping, solar irradiance corrections, residual calculations, geometric resampling, equal energy normalization, interactive spectral classifications and a variety of compressive algorithms to reduce the data to 8-bit format with a minimum of information loss. The in-house photolab facilities of EarthSat can routinely produce high-quality color renditions of the enhanced AIS data. A total of 80 lithologic samples were collected under the AIS flight lines. Correlation (within the atmospheric windows) between the laboratory and the AIS spectra of sample sites was generally poor. Reasonable correlation was only possible in large, freshly plowed fields. Mixed pixels and contrast between the natural and sample's surfaces were believed responsible for the poor correlation. Finally, a drift of approximately three channels was observed in the diffraction grating position within the 1.8 to 2.1 micron quadrant

Acute Stroke Multimodal Imaging: Present and Potential Applications toward Advancing Care.

In the past few decades, the field of acute ischemic stroke (AIS) has experienced significant advances in clinical practice. A core driver of this success has been the utilization of acute stroke imaging with an increasing focus on advanced methods including multimodal imaging. Such imaging techniques not only provide a richer understanding of AIS in vivo, but also, in doing so, provide better informed clinical assessments in management and treatment toward achieving best outcomes. As a result, advanced stroke imaging methods are now a mainstay of routine AIS practice that reflect best practice delivery of care. Furthermore, these imaging methods hold great potential to continue to advance the understanding of AIS and its care in the future. Copyright © 2017 by Thieme Medical Publishers, Inc