Revisiting the role of the grounded theory research methodology in the accounting Information systems

The aim of this paper is to explore the role of grounded theory (GT) as a research method in the accounting information systems. The GT research method can able the GT researcher to generate a rigour theory. This research paper seeks to investigate how researchers can use GT in relation to its epistemological perspective, methodological stance and research methods. GT as a research philosophy provides clear understanding of how to generate and develop rigorous theory. GT offers an interpretative perspective based on its epistemological stance. This interpretative perspective can be a foundation for GT researchers in interpretative accounting information systems researches

Accounting for the recognition of information as an asset

Tangible assets as property, plant and equipment continue to be important factors in the production of both goods and services. However, their relative importance has decreased through time as the importance of intangible, knowledge-based assets has increased. This shift in importance has raised a number of accounting questions critical for recognizing the information as an asset in nowadays financial statements. Attempts to recognize “information” as an asset in the financial statements has lead to an increased awareness of why these invisible valuable recourses are not yet recognized. This paper aims to develop a model based on a three-circled set of criteria for the pre-measurement phase of an asset recognition process. This model should be applicable to all types of assets but we mainly focus on information as an intangible based asset. The three-circled set of asset recognition criteria presented in this paper breaks free from the narrow definitional and rule based perspective of accounting epistemology to offer an alternative view based on the recognition of artefacts

E-customer relationship management readiness in the banking industry: the case of Egypt

This study explores social and technical aspects of the electronic Customer Relationship Management (e-CRM) in Egypt. A pragmatic research approach using mixed methods with a range of stakeholders was employed. A framework is drawn in order to identify the main factors affecting e-CRM readiness in the Egyptian banking industry. In order to better understand the problem at hand, three different structured questionnaires were devised to survey a large number of bank employees and users. Data collected was analysed statistically using SPSS. Semi-structured interviews were also conducted with a small number of decision makers at five different banks, which allowed a more penetrating study in Egyptian banking industry. Quantitative method was used through distributing a questionnaire to employees in five banks. Data obtained from the questionnaire was triangulated with data gathered from other sources: interviews with branch managers and observations. Findings of the empirical research were evaluated against the framework suggested in the beginning leading to a final framework that assesses e-CRM readiness in banking industry. Findings revealed that the use of technology, organisational culture, corporate strategy and customer perceptions affect e-CRM readiness while the employees’ perception does not affect e-CRM readiness. The interpretation of the results illustrated that organisational culture and corporate strategy have a strong effect one-CRM readiness, whereas use of technology has a modest effect on it. The investigation was conducted mainly in Alexandria, as the second main city in Egypt. From the data analysis, supported by a review of literature, a revised framework was generated. When results were brought together, similarities and differences between employees, customers and bank managers helped the researcher better understand the problem at hand, derive conclusions and make recommendations to the main stakeholders, which would help promote and enhance the e-CRM in Egypt

Les adaptations à l'agriculture urbaine sur le secteur de l'horticulture et du paysage : adaptations intégrées aux référentiels des titres professionnels du ministère chargé de l'emploi

Le sens du concept « d’Agriculture urbaine » tel qu’il est utilisé dans ce document est celui de cultiver et produire en ville (toits cultivés, balcons, jardins partagés, friches exploitées, agriculture verticale…) des fruits, légumes, plantes aromatiques et médicinales, que ce soit à titre gratuit ou dans un objectif marchand. En effet, si aujourd’hui l’agriculture urbaine est plutôt ancrée dans le secteur non marchand, l’une des évolutions possibles est que son développement aille de pair avec une marchandisation croissante. Quel que soit le devenir des produits de l’agriculture urbaine (récolte personnelle, don, échange, ou commercialisation), il est nécessaire de posséder les compétences permettant d’assurer cette production. Au niveau des titres professionnels du Ministère du Travail, l’enjeu est d’anticiper ces évolutions, d’examiner, lors de révisions régulières, la pertinence de nouvelles compétences rattachées aux titres existants, voire de proposer la création de nouvelles certifications sur proposition des branches professionnelles. Dans le cadre de sa mission de service public, la Direction de l’Ingénierie de l’Agence nationale pour la Formation Professionnelle des Adultes (Afpa), en tant que bureau d’étude du Ministère, est chargée de cette veille sectorielle et de l’analyse du travail

Time-resolved reflectivity technique: improvement and applications

A new method for determination of the reflectivity of Si in different phase transitions during pulsed laser irradiation is presented in this paper. This method is applied on TRR spectra of crystalline silicon (c-Si) in a medium of oxygen and amorphous hydrogenated silicon (a-Si: H). Time resolved reflectivity (TRR) measurements on silicon has been made during pulsed XeCl excimer laser irradiation (308 nm, 28nm FWHM) in a medium of oxygen. The samples were irradiated in the energy density range 400−100mJ/cm2. The reflectivity was measured with a probe He-Ne laser (632.8 nm). Depending on the energy density of the excimer pulse, heating, melting and resolidification of the surface were monitored by TRR spectra. From these measurements we were able to determine the melting threshold energy density for c-Si, depending on the energy densities, time of melting and maximum reflectivity have been measured. TRR spectra of a sample with 3μm thick a-Si layer for first shot of measurements were calibrated. A series of a-Si: H samples of the same thickness (0.34 μm) irradiated with a constant energy density 450mJ/cm2 and the three consecutive TRR spectra of the irradiated samples were calibrated

Vegetation and Species Diversity in the Northern Sector of Eastern Desert, Egypt

The study aims to assess the vegetation and plant diversity in relation to edaphic factors at three sites (Cairo- Suez, Ain Sokhnia-Makattam desert roads and Wadi Hagul) in northern sector of Eastern Desert. The results revealed that northern sector of Eastern Desert (The Galalah Desert) harbors had 95 species (36 annuals, two biennial and 57 perennials) with high taxonomic diversity (species/genera = 1.17 and genera/families = 3.12). The largest families were Asteraceae comprising 22 species, followed by Poaceae, 11 species, Brassicaceae and Chenopodiaceae, 7 species each, Fabaceae 6 species, Zygophyllaceae, 5 species. Zilla spinosa and Zygophyllum coccineum had a wide ecological range of distribution (P = 63.3% and 61.7%, respectively). On the other hand, Zygophyllum simplex, Matthiola longipetala and Senecio glaucus showed the highest presence estimates among annuals (P = 38.3%, 31.7% and 30%, respectively). Species richness, Shannon-Weiner H and Simpson indices measurements indicated that group D and B are the most diverse group followed by group A and C in the present study. The main dominant species include Haloxylon salicornicum, Launaea nudicaulis, Zilla spinosa and Zygophyllum coccineum. Soil physical properties in addition to soil salinity and human activities are the main driving factors controlling the distribution of wild plants in the northern sector of Eastern Desert

Comparison of Informational Needs among Newly Diagnosed Breast Cancer Women Undergoing Different Surgical Treatment Modalities

Breast cancer is the most commonly diagnosed cancer for women worldwide. Almost all women with breast cancer will have some type of surgery in the course of their treatment either breast conservation surgery or modified radical mastectomy. Informational needs for such types of patients are critical step in providing high quality care. Aim: Comparing the informational needs among newly diagnosed breast cancer women with different surgical treatment modalities. Sample: A purposeful sample of 100 adult women with breast cancer undergoing surgery divided into two equal groups according to type of surgery. Design: Comparative descriptive design was utilized. Setting: This study was conducted at National Cancer Institute affiliated to Cairo University. Tools: Structured Interview Questionnaire and The Arabic translated version of Toronto Informational Needs Questionnaire of Breast Cancer, scored with likert scale as low, moderate and high important informational needs. The study findings revealed that newly diagnosed women with breast cancer undergoing surgery either breast conservation surgery or modified radical mastectomy were different in regard to age, marital status, residence, education, income and type of breast cancer. Although both groups had informational needs in different rates related to disease, investigative tests and treatment; they expressed that the highest informational needs was related to physical information, while the least important was related to psychosocial needs. Conclusion: information related to physical, disease, investigative tests and treatment are important needs for newly diagnosed breast cancer women regardless their type of surgery. Key words: newly diagnosed , breast cancer women, informational needs, different surgical treatment modalities.