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

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

Capital structure and debt maturity: Evidence from listed companies in Saudi arabia

This study examines the determinants of capital structure in general and the determinants of corporate debt- maturity in particular for 56 listed companies in Saudi Arabia. To achieve this objective the study was set to test a number of hypotheses regarding the determinants of capital structure and debt maturity. These hypotheses were related to the effects of profitability, growth opportunities, asset maturity, size, liquidity and age. Total debt ratio was found to be positively and significantly related to the percentage growth in total assets and negatively and significantly related to liquidity and asset structure. Growth opportunities variable was found to be positively and significantly related to long - term debt and was negatively and significantly related to short term debt. The relationship between asset maturity and long term debt was found to be negative and significant. Therefore, there is no support of the hypothesis that debt maturity decreases as the proportion of growth potentials increase. Size was found to be positively and significantly related to long term debt and negatively and significantly related to short term debt implying that larger firms borrow on long term and small ones borrow on short term. Profitability, age liquidity appeared to have no statistical significance on the different types of debt. The implications of these results have been examined and future research directions have been suggested

Modelling and characterization of cell collapse in aluminium foams during dynamic loading

Plate-impact experiments have been conducted to investigate the elastic–plastic behaviour of shock wave propagation and pore collapse mechanisms of closed-cell aluminium foams. FE modelling using a meso-scale approach has been carried out with the FE software ABAQUS/Explicit. A micro-computed tomography-based foam geometry has been developed and microstructural changes with time have been investigated to explore the effects of wave propagation. Special attention has been given to the pore collapse mechanism. The effect of velocity variations on deformation has been elucidated with three different impact conditions using the plate-impact method. Free surface velocity (ufs) was measured on the rear of the sample to understand the evolution of the compaction. At low impact velocities, the free-surface velocity increased gradually, whereas an abrupt rise of free-surface velocity was found at an impact velocity of 845 m/s with a copper flyer-plate which correlates with the appearance of shock. A good correlation was found between experimental results and FE predictions

Optimum planting date for the maximum tuber yield of tropical sugar beet (Beta vulgaris L.) genotypes in the Old Brahmaputra Floodplain

Planting dates for a crop is a non-monetary input but plays a significant role in increasing the yield crop. Therefore, identifying genotype-specific planting dates is essential for obtaining the economic yield of tropical sugar beet. From this perspective, a field experiment was conducted at the Agronomy Field Laboratory, Bangladesh Agricultural University in  Bangladesh, from November 2015 to April 2016. Five sugar beet genotypes: Shubhra, Cauvery, EB-0616, EB-0626, and EB-0809 planted on four dates: 10, 20, 30 November, and 10 December. Treatments were laid out in a split-plot design replicated three times. Data revealed that planting on 10 November date, genotype EB-0809 produced the highest tuber yield, which was significantly superior to any other genotype combined with other planting dates. It was found that every ten days delay of planting from 10 November to 30 December reduced the tuber yield by 30, 43, and 55%, respectively. Results confirmed that planting the EB-0809 genotype on 10 November is ideal to obtain the highest tuber yield of tropical sugar beet in Bangladesh

Hydrothermal Variations and Physio-Osmotic Conditioning E.ects on Five African Millet Varieties during Short Term Substrate Desiccation

Environmental factors di.erentially a.ect the germination of millet (Pennisetum americanum L.) and impact both the rate and extent of .eld emergence. The extent and uniformity of emergence depends on hydrothermal variations in both soil moisture and temperature levels. To determine the impact of these two factors and counteracting physiological and osmotic conditioning seed treatments, two growth chamber trials were conducted on African millet. Five genotypes responded to di.erences in temperature or osmotic seed conditioning. Seed conditioning with GA3, Kinetin, NaCl and KNO3 was tested. Increasing incubation temperature decreased the final proportion of seeds germinating and slowed germination for each of the five genotypes tested when exceeding a 29°C threshold. GA3 improved the performance of seed lots, while physio-osmotic conditioning and temperature interacted to affect the proportion of germinating millet seeds. These germination tests partially explain interspecific differences in the impact of timing of heat fluctuations in the field. Patterns of millet germination in response to temperature and rainfall fluctuations could be explained by its response to seed conditioning, temperature or moisture levels

Comparative performance of two extractants in colorimetric determination of soil organic matter in paddy soil

Commonly used soil organic carbon (SOC) determination methods are expensive, time consuming, require equipment and skilled personnel making them impractical to use at field level. Therefore, a laboratory analytical study was carried out to identify a suitable extractant for SOC extraction as part of an ongoing effort to develop a low cost quick method for determining soil organic matter (SOM) at field level. For this purpose, 38 soil samples were collected from different Agro Ecological Zone (AEZ) to represent typical rice based cropping pattern covering a sufficient range in texture, soil organic matter, pH, and type of management. Two extractants e.g. NaOH-Pyrophosphate + HCl and NaOH-EDTA were used to extract organic carbon from soil and two wavelength e.g. 300 and 400 nm were used to measure the absorbance of organic carbon in spectrophotometer. Soil organic carbon measurements by CNS analyzer were used as reference measurement to compare the extracting efficiency of SOC by the selected extractants. Both the extract and wavelength showed different degrees of error in OC measurement. The error sum square of NaOH-Pyrophosphate + HCl and NaOH-EDTA measured at 300 nm wavelength were 15.21 and 13.35 whereas at 400 nm it was 227.37 and 19.95, respectively. Consequently, the average error percentages at 300 nm were -33 and -8 while at 400 nm it was - 187 and -16. Based on the error sum square and error percentage, NaOH-Pyrophosphate + HCl performed better than the NaOH-EDTA, and 400 nm wavelength came out better than the 300 nm wavelength. In addition, both the extracts produced coloured solutions which were easily visible or detectable by naked eye and the colour intensity increased with the increase in SOC content. Variations in colour among the soils depending on organic matter content indicate that it would be possible to develop a new low cost method for SOM determination at field level by using NaOH-Pyrophosphate + HCl as the extractant. Further research is warranted to confirm this finding