ABC Diffusion in the Age of Digital Economy: the UK Experience

Since the beginning of the 21st century, there has been a call for further research to trace the effects of the speedy changes in business environment on management accounting practices. This study assesses the impact of different information technologies on ABC adoption and implementation. It uses a cross-sectional survey of financial directors and controllers in the UK firms. Postal and electronic questionnaires have been used in order to collect the empirical data. The findings revealed that the rate of ABC adoption has shown a number of changes between 1999 and 2005. The proportions of ABC users and those currently assessing it have dramatically fallen. The percentage of firms rejecting ABC has slightly fallen as well. However, there has been a considerable increase in the number of firms that abandoned ABC implementation and those firms that gave no consideration for its implementation. These results indicate a decrease in the popularity of ABC. ERP systems seem to have a slightly low significant impact on the initial decision of ABC adoption in those firms that do not have any consideration for ABC and firms that have an ERP system before ABC adoption. Furthermore, the results indicate that firms use different information technologies in the ABC assessment and implementation. For ABC assessment, general software applications are the most preferable software packages while a mix of different ABC software packages is the most popular in the case of ABC implementation. Finally, the findings of this study provide an indication on the nature of the possible effect of general IT-related problems on ABC implementation

THE INTERSECTION OF RELIGION AND SES IN MANAGING CHRONIC CONDITIONS AMONG OLDER PERSONS IN NIGERIA

This is a pre-copyedited, author-produced version of an article accepted for publication in Innovation in Aging following peer review. The version of record Mahmoud K. O. (2019). THE INTERSECTION OF RELIGION AND SES IN MANAGING CHRONIC CONDITIONS AMONG OLDER PERSONS IN NIGERIA. Innovation in Aging, 3(Suppl 1), S677. https://doi.org/10.1093/geroni/igz038.2501Mahmoud K. O. (2019). THE INTERSECTION OF RELIGION AND SES IN MANAGING CHRONIC CONDITIONS AMONG OLDER PERSONS IN NIGERIA. Innovation in Aging, 3(Suppl 1), S677. https://doi.org/10.1093/geroni/igz038.2501 is available online at: https://doi.org/10.1093/geroni/igz038.2501. This work is licensed under a Creative Commons Attribution 4.0 International License.Increased life expectancy in Nigeria has corresponded with higher rates of chronic diseases among older persons. Consequently, this is a new experience that older persons progressively have to deal with. In this study, I explored how religion and social support helped older persons cope with their chronic disease conditions, in light of the prevailing socio-cultural and economic circumstances in Nigeria. The research was conducted in two state-owned medical institutions, in a city in the North-Central part of Nigeria. In-depth, qualitative interviews were conducted among 19 purposively selected chronically ill persons aged between 50 years and over, during clinic days. The study revealed that religion is central to peoples’ management of feelings of despair, and acceptance of chronic disease conditions, as well as their adherence to prescriptions. This is explained by the theme “God as the Bestower and Reliever.” Also, some respondents perceived their coreligionists to be financially supportive. Although, some participants expressed that they depended on their families for their upkeep and emotional well-being, dire socio-economic conditions and lack of governmental support in chronic care meant that financial support was limited. This is explained by the theme “Times are Hard.” Subsequently, most respondents bore a dual burden of coping with chronic conditions even as they were financially responsible for themselves and their families. This was particularly stressful because it meant that most respondents were constantly worried about being able to meet basic daily needs, as well as manage the financial costs of their treatments, which proved expensive to manage

Bolstering Student Writing Through the Reading-to-Critique and Reading-to-Synthesize Approach

The authors elucidate two key components of the reading-to-write process—critique and outlining. The researchers, who are also classroom teachers, qualitatively examined the perspectives of undergraduate and graduate students on these instructional approaches in two IEPs. Findings from the study reiterate the key role of explicit and scaffolded instruction during literature review and synthesis paper writing

The Role of Social Media Engagement and Emotional Intelligence in Successful Employment

Purpose This paper focusses on demonstrating the role of social media engagement and considering emotional intelligence (hereafter EI) as a critical concept to successful employment, mainly when individuals fail to reach the desired employment despite “meeting” the role requirements. Design/methodology/approach The authors adopted a qualitative approach through semi-structured in-depth interviews of some randomly selected university students in the UK, young adults aged 19–32. The participants were selected based on different demographics to provide a broader and less biased representation of young adults in the UK. Findings This research suggests that recruitment organisations should introduce the latest requirements and trends of employers to ensure that the expectations of employers and potential candidates are aligned to improve the employment rate in young adults. Originality/value This research extends the literature regarding EI in social media engagement and successful employment. It also brings new perspectives on successful employment in young adults by demonstrating the role of social media engagement and EI traits leading to a conceptual framework exploring successful employment based on the role of social media engagement and EI

Loop Differential K-theory

In this paper we introduce an equivariant extension of the Chern-Simons form, associated to a path of connections on a bundle over a manifold M, to the free loop space LM, and show it determines an equivalence relation on the set of connections on a bundle. We use this to define a ring, loop differential K-theory of M, in much the same way that differential K-theory can be defined using the Chern-Simons form [SS]. We show loop differential K-theory yields a refinement of differential K-theory, and in particular incorporates holonomy information into its classes. Additionally, loop differential K-theory is shown to be strictly coarser than the Grothendieck group of bundles with connection up to gauge equivalence. Finally, we calculate loop differential K-theory of the circle.Comment: 30 pages; new last section, appendix. To appear in Annales Mathematiques Blaise Pasca

Reliable Multipath Secure Routing In Mobile Computer Networks

This paper analyzes the security and reliability of data transmission over wireless networks. We propose a method for determining the optimal parameter of separation message with specified given security level and reliability of data transmission in mobile networks. Keywords: Multipath routing, Mobile network, Securit

An Empirical Analysis of the Factors Influencing Online Meal Delivery Services

The study examined the effects of diversity, advertising, ease of demand, and service quality. The study used a quantitative approach, distributing a questionnaire to a randomly selected sample of (514) consumers from the study population. The studys factors (menu variety, promotion, and service quality) had a statistically significant effect on consumer satisfaction with food delivery. In contrast, the findings revealed that consumers were dissatisfied with the ease of ordering (convenience). The online meal delivery market is still in its infancy, necessitating additional research from academics and industry professionals to determine its full potential. This study examines the few available studies on online meal delivery businesses and consumer attitudes toward food delivery. From a management standpoint, the paper contributes to the identification of research gaps, if any, and a broader understanding of customer perception