ERP customization failure: Institutionalized accounting practices, power relations and market forces

Purpose: This paper examines a detailed case study of Enterprise Resource Planning (ERP) customization failure in an Egyptian state-owned company (AML) by drawing on new institutional sociology and its extensions. It explains how ERP customization failure is shaped by the interplay between institutionalised accounting practices, conflicting institutions, power relations and market forces. Methodology/Approach: The research methodology is based on using an intensive case study informed by new institutional sociology, especially the interplay between conflicting institutions, power relations and market forces. Data were collected from multiple sources, including interviews, observations, discussions and documentary analysis. Findings: The findings revealed that the inability of the ERP system to meet the core accounting requirements of the control authorities (the Central Agency for Accountability) was the explicit reason cited for the ERP failure. The externally imposed requirements of the Uniform Accounting System and planning budgets were used to resist both other institutional pressures (from the Holding Company for Engineering Industries) and market and competitive pressures. Research limitations: There are some limitations associated with the use of the case study method, including the inability to generalize from the findings of a single case study, some selectivity in the individuals interviewed, and the subjective interpretation by the researchers of the empirical data. Practical implications: The paper identifies that the interplay between institutional pressures, institutionalised accounting practices, intra-organizational power relations, and market forces contributed to the failure to embed ERP in a major company. Understanding such relationships can help other organisations to become more aware of the factors affecting successful implementation of new ERP systems and provide a better basis for planning the introduction of new technologies. Originality/value of paper: This paper draws on recent research and thinking in sociology, especially the development and application of new institutional sociology. In addition, the paper is concerned with ERP implementation and use and management accounting in a transitional economy, Egypt, and hence contributes to debate about exporting Western accounting practices and other technologies to countries with different cultures and different stages of economic and political development. Classification: Research paper/ case stud

A study of the climate of Egypt with special reference to agriculture

This thesis contains a study of the climate of Egypt with special reference to agriculture. It is organised in three main sections. The main body of the thesis, beginning with Chapter 3 (Temperatures in Egypt), deals with surface, earth and water temperatures in detail. Analysis of daily maximum temperatures at selected stations during the 15 year period (1960 - 1974) showed that spring is the period during which the frequency and severity of hot spells is greatest. Analysis of precipitation over Egypt showed that the rainy season in Egypt occurs between October and May and the maximum rainfall over the coastal Mediterranean region occurs in January, but in Middle and Upper Egypt this maximum occurs in October and May. Evaporation and evapotranspiration was estimated using the Penman equation and the Thornthwaite formula for selected stations in Egypt. These indicated that the evaporation and evapotranspiration values for each month are very high at Aswan, Kharga and Dakhla stations, in comparison to Alexandria and Tanta. The main weather features which are sufficient to specify what is called Khamsin weather have been analysed. These are excessively high surface temperatures and extremely low humidities, associated with the invasion of south and south-east winds which produce rising dust and duststorms. It is also seen that there are two types of Khamsin depressions. The first originates over the Atlantic and the second forms to the south of the Atlas mountains. Factor analysis techniques have been used to classify the climate of Egypt. The results showed that the climate of Egypt can basically be divided into two climatic zones. The first comprises the Mediterranean Coastal area, including the Delta. The second zone covers the rest of the country south of Cairo. Multiple regression equations have been used to explain the relationships between the crop yields and selected climatic variables. The results derived show that the multiple regression equations analysing climatic data have good predictive qualities in terms of annual yields

Exact implicit Solution of Nonlinear Heat Transfer in Rectangular Straight Fin Using Symmetry Reduction Methods

In this paper, the exact implicit solution of the second order nonlinear ordinary differential equation which governing heat transfer in rectangular fin is obtained using symmetry reduction methods. General relationship among the temperature at the fin tip, the temperature gradient at the fin base, the mode of heat transfer, and the fin parameters and ℰ is obtained. Some numerical examples are discussed and it is shown that the temperature of fin increases when approaching from the heat source. The relationship between the fin efficiency and the temperature of fin tip is obtained for any value of the mode of heat transfer . The relationship between the fin efficiency and both the parameter and ε the temperature gradient at the fin base is obtained. To our best knowledge, solutions obtained in this paper are new

Information technology in the British and Irish undergraduate accounting degrees

Using an online questionnaire and a series of semi-structured interviews, this study seeks the perceptions ofaccounting educators and professional accounting bodies in the UK and Ireland on the status quo of technologicaldevelopments within accounting curricula and the factors influencing this status quo. Findings suggest a fairlywidespread view that technological developments represent an important area that should be covered acrossaccounting curricula, to expose changes in the marketplace and to enhance the employability of graduates.However, it is still a peripheral component in accounting curricula, with no clear agenda for change. Professionalaccounting bodies seem to play a hegemonic inhibiting role through accreditation requirements although otherinhibitors were reported such as lack of competent/interested staff and lack of time/space in already overloadedsyllabi

IMPROVEMENT OF YIELD AND QUALITY OF ROSELLE (HIBISCUS SABDARIFFA L.) PLANT BY USING NATURAL SOURCES OF PHOSPHORUS AND POTASSIUM IN CALCAREOUS SANDY SOILS

Two separate field experiments were conducted during 2013 and 2014 to study the effects of natural sources of phosphorus and potassium fertilizers as rock phosphate (RP) and feldspar (F) with or without biofertilizers comparing with chemical fertilizer (PK) on growth, yield and quality characteristics of roselle (Hibiscus sabdariffa L.) plant. The first experiment included phosphorus treatments (at different levels of rock phosphate; 150, 200 and 250 kg/fed) and the second one included potassium treatments (at different levels of feldspar; 250, 350 and 450 kg/fed), each comparing with recommended dose of chemical PK. The obtained results revealed that co-inoculation of PDB (Bacillus megaterium var. phosphaticum) and KDB (Bacillus mucilaginosus) in conjunction with direct application of rock phosphate at rates of 200 and 250 kg/fed and feldspar at rates of 350 and 450 kg/fed respectively, into the soil significantly increased the growth characteristics under the study (plant height, number of branches/plant, fresh and dry weight/plant,) along with yield (number of fruits/plant, fresh weight of fruit/plant, fresh and dry weight of sepals/plant, weight of seeds g/plant and weight of dry sepals kg/fed) comparing to chemical PK and other treatments. The highest growth and yield were obtained from plants treated with 200 kg/fed rock phosphate plus PDB in the first experiment and 350 kg/fed feldspar plus KDB in the second experiment. While PK treatment resulted in the highest acidity % and total anthocyanin content of dry sepals as compared to all the other treatments in the first and second seasons. Generally, the results suggest that the use of biofertilizer with rock phosphate or with feldspar are economical, environmental friendly and have potential to improve roselle yield and quality

El reto del envejecimiento y la complejidad farmacoterapéutica en el paciente VIH+

Objective: To describe the current knowledge and management of aging and pharmacotherapeutic complexity in HIV + patients. Method: A review of literature was carried out, including articles, originals or reviews, published in English or Spanish, from 2007 to 2017, which analysed the aging and pharmacotherapeutic complexity in HIV + patients. The terms «Polypharmacy»/«Polifarmacia», «Aging»/«Envejecimiento», «Frailty»/«Fragilidad», «Complejidad Farmacotera péutica»/«Medication Regimen Complexity» and «HIV»/«VIH» were combined. The review was carried out independently by two authors. The degree of agreement, according to the Kappa index, was analysed. Results: A total of 208 references were analysed, including, finally, only 68. An aging of the population and an increase in associated comorbidities have been identified, especially over 50 years-old. Immunological changes similar to those that are generated in a non-infected elderly population have been described. These conditions influencing the prescription of antiretroviral treatment, according to studies identified. In parallel, polypharmacy is increasingly present, being defined exclusively by the concomitant use of five drugs. Pharmacotherapeutic complexity, through the Medication Regimen Complexity Index, has begun to analyse and relate to health outcomes. There has been a need to know and apply concepts already known in non-HIV-aged population, such as deprescription, potentially inappropriate medication, cholinergic risk, although few results are available. Conclusions: There is a growing interest to know about the relationship between HIV and aging. Pharmacotherapeutic complexity is beginning to be used as a pharmacotherapeutic follow-up criterion due to its influence on health outcomes. It is necessary to manage and incorporate new concepts that help pharmacotherapeutic optimization in this population

The influence of green modification of lignin on the electrochemical properties of biocomposites for industrial applications

It’s a report on a novel approach; preparation and electrochemical properties of modified lignin. Wax and starch were used as natural, green adhesives for enhancing the electrical resistivity of lignin in acidic medium, forming eco-friendly high insulator biocomposite. Scanning electron microscopy (SEM) was used to characterize the fabricated biocomposite. The modified lignin was characterized using Fourier transform infrared (FTIR), while the electrochemical behavior was examined by cyclic voltammetry (CV) and electrochemical impedance spectroscopy (EIS). The innovative approach described in this work provides a promising eco- friendly method for lignin modification with highly electrical resistivity and stability with time.Â

Parameterization of dust emissions in the global atmospheric chemistry-climate model EMAC: impact of nudging and soil properties

Abstract. Airborne desert dust influences radiative transfer, atmospheric chemistry and dynamics, as well as nutrient transport and deposition. It directly and indirectly affects climate on regional and global scales. Two versions of a parameterization scheme to compute desert dust emissions are incorporated into the atmospheric chemistry general circulation model EMAC (ECHAM5/MESSy2.41 Atmospheric Chemistry). One uses a globally uniform soil particle size distribution, whereas the other explicitly accounts for different soil textures worldwide. We have tested these two versions and investigated the sensitivity to input parameters, using remote sensing data from the Aerosol Robotic Network (AERONET) and dust concentrations and deposition measurements from the AeroCom dust benchmark database (and others). The two versions are shown to produce similar atmospheric dust loads in the N-African region, while they deviate in the Asian, Middle Eastern and S-American regions. The dust outflow from Africa over the Atlantic Ocean is accurately simulated by both schemes, in magnitude, location and seasonality. Approximately 70% of the modelled annual deposition data and 70–75% of the modelled monthly aerosol optical depth (AOD) in the Atlantic Ocean stations lay in the range 0.5 to 2 times the observations for all simulations. The two versions have similar performance, even though the total annual source differs by ~50%, which underscores the importance of transport and deposition processes (being the same for both versions). Even though the explicit soil particle size distribution is considered more realistic, the simpler scheme appears to perform better in several locations. This paper discusses the differences between the two versions of the dust emission scheme, focusing on their limitations and strengths in describing the global dust cycle and suggests possible future improvements

Extracorporeal shock wave lithotripsy (ESWL) versus flexible ureteroscopy (F-URS) for management of renal stone burden less than 2 cm in children: A randomized comparative study

Objective: To compare the outcome of flexible ureteroscopy (F-URS) versus extracorporeal shock wave lithotripsy (ESWL) for the management of renal stone burden less than 2 cm in children.Patients and methods: A randomized comparative study was conducted at our hospital between December 2013 and May 2015. Seventy two children with renal stone burden less than 2 cm were assessed for eligibility. Our primary outcome is to assess the stone free rate after the first session. The secondary goal is to assess the operative outcome and the associated postoperative complications.Results: Finally, 57 children were completed the treatment and follow up; 27 patients in F-URS group and 30 patients in ESWL group. Patient’s demographics and stone characteristics were comparable between both groups. F-URS group was associated with significantly longer operative time and hospital stay versus ESWL group. Overall complications occurred in 29.6% and 33.3% in F-URS groups and ESWL group, respectively (p value = 0.1) and most of them were of minor degree. F-URS was associated with significantly higher stone free rate after the first session which reached 81.4% versus 53.3% for ESWL group (p value = 0.00). The overall success was 92.5% and 90% in F-URS and ESWL group, respectively (p value = 0.5).Conclusion: Stone free rate after one session of F-URS is higher than ESWL with comparable rates of complications. F-URS could be offered to children who are less likely to respond completely after ESWL monotherapy.Keywords: Pediatric urolithiasis; Minimal invasive stone management; Flexible URS; ESW