Learning in 2030 - what will it be like?

The technologies that are mentioned in this fictional story have been developed and will be available in the next year. The intelligence required to drive the Lpod is not far away. What are now needed are the will and the strategy to attain the vision of a different future for higher education institutions

Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry

[Abstract]: The study reported in this paper aims to identify an effective management accounting system using sustainability accounting concept for environmental and social cost measurement to add value to organizations. The motivation for undertaking this research is driven by the current practice of activity based costing (ABC), which has not identified and allocated costs of environment and social impacts to a single production activity. This has resulted in inaccuracies in cost accounting information when preparing environmental and social performance disclosures for internal management decisions, as well as external disclosures. This study therefore develops a conceptual model for a Sustainability Management Accounting System (SMAS) to improve the identification and measurement of environmental and social impact costs. A SMAS also provides sustainable organizations with a way to enhance cost allocation and analysis efficiently, thus creating more accurate cost accounting information for management decisions and reporting disclosure purposes. This paper describes preliminary work undertaken to date. Currently, it would appear that most Australian firms fail to report on their environmental performance, however, social indicators make it increasingly important for organisations to embrace corporate social reponsibility in their financial reporting and disclosure. Further, the results of quantitative data anlaysis will be used to identify an effective management accounting of sustainable organizations while supporting the development of a SMAS conceptual model

Cross-cultural impact on the budgeting cycle: a preliminary analysis of Anglo-American and Libyan companies operating in Libyan oil sector

[Abstract]: Globalization is causing the rapid integration of markets, nations, and technology, which facilitates faster contact between people, corporations, and nations. However, there is a failure to notice cultural differences that exist between workforces across nations. Thus all staff needs to have cultural sensitivity, which could be helped by studying cross-cultural differences. Current understanding of how and why specific budget aspects and budgeting processes are different could be attributed to cultural differences. This study utilizes societal cultural dimensions identified by Hofstede to identify differences in budgets and budgeting process between Libyan and Anglo-American companies operating in Libyan oil sector. Some preliminary analysis is discussed

Developing student’s accounting competencies using Astin’s I-E-O model: an identification of key educational inputs based on Indonesian student perspectives

This paper discusses a model for developing Students’ Accounting Competencies (SAC) using Astin’s Input-Environment-Outcome (I-E-O) model. SAC based on AICPA core competency is considered important due to business and environment changes. Student Motivation, Student Previous Achievement, Student Demographic Characteristics, Learning Facilities, and Comfort of Class Size are educational inputs. Student Engagement and SAC are proxies for Environment and Outcome respectively. Empirically, the aforementioned educational inputs except Student Demographic Characteristics are important inputs for improving SAC. Student Engagement effectively mediates the influence of inputs on SAC. The I-E-O model is appropriate for analysing relationships among a single input, Student Engagement, and SAC. This model becomes less powerful for analysing simultaneous relationships among multiple inputs, Student Engagement, and SAC. Future research on using other assessments for gauging SAC, identifying other significant inputs, identifying the impact of real class size on Student Engagement and SAC, and developing Student Engagement for accounting courses are required

Marginal abatement cost curves (MACCs): important approaches to obtain (firm and sector) greenhouse gases (GHGs) reduction

The study aims to identify appropriate methods that can help organisations to reduce energy use and emissions by using an effective concept of sustainability. In different countries, estimates of marginal abatement costs for reducing GHG emissions have been widely used. Around the world, many researchers have focused on MACCs and reported different results. This may due to different assumptions used which in turn lead to uncertainty and inaccuracy. Under these circumstances, much attention has been paid to the need for the role of MACC in providing reliable information to decision makers and various stakeholders. By reviewing the literature, this paper has analysed MACCs in terms of the role of different approaches to MACCs, representations of MACCs, MACC applications, pricing carbon, verification, and sectors analysis for energy and emissions projections. This paper concludes that MACCs should depend on actual data to provide more reliable information that may assist (firms and sectors) stockholders to determine what appropriate method for reducing emission

Accounting Information Systems [1st Australasian edition]

At last – the Australasian edition of Romney and Steinbart's respected AIS text! Accounting Information Systems first Australasian edition offers the most comprehensive and student-friendly coverage of Accounting Information Systems in Australia, New Zealand and Asia. Accounting Information Systems has been extensively revised and updated to incorporate local laws, standards and business practices. The text has a new and flexible structure developed especially for Australasian AIS courses, while also retaining the features that make the US edition easy to use. Important concepts such as systems cycles, controls, auditing, fraud and cybercrime, ethics and the REA data model are brought to life by a wide variety of Australasian case studies and examples. With a learning and teaching resource package second to none, this is the perfect resource for one-semester undergraduate and graduate courses in Accounting Information Systems

Управление мотивацией и стимулированием труда работников на примере РУП «МИНСКЭНЕРГО» / Квятковская М.Э.,ГИУСТ БГУ,кафедра управления недвижимостью;науч.рук. преподаватель кафедры управления недвижимостью И. А. Колесникова

This paper discusses the differences between a traditional organization and a virtual organization. Different forms of virtual organizations are described to illustrate the nature of a virtual organization. The concept of a virtual supply chain is proposed and defined as a hybrid of the existing forms of virtual organizations. A virtual supply chain is then explored from an information systems viewpoint. This exploration reveals contextual factors associated with information systems in a virtual supply chain. These issues are further explored to determine how they might be addressed. Finally further research that could be conducted is proposed

New Pharmacological Agents to Aid Smoking Cessation and Tobacco Harm Reduction: What has been Investigated and What is in the Pipeline?

A wide range of support is available to help smokers to quit and aid attempts at harm reduction, including three first-line smoking cessation medications: nicotine replacement therapy, varenicline and bupropion. Despite the efficacy of these, there is a continual need to diversify the range of medications so that the needs of tobacco users are met. This paper compares the first-line smoking cessation medications to: 1) two variants of these existing products: new galenic formulations of varenicline and novel nicotine delivery devices; and 2) twenty-four alternative products: cytisine (novel outside of central and eastern Europe), nortriptyline, other tricyclic antidepressants, electronic cigarettes, clonidine (an anxiolytic), other anxiolytics (e.g. buspirone), selective 5-hydroxytryptamine (5-HT) reuptake inhibitors, supplements (e.g. St John’s wort), silver acetate, nicobrevin, modafinil, venlafaxine, monoamine oxidase inhibitors (MAOI), opioid antagonist, nicotinic acetylcholine receptors (nAChR) antagonists, glucose tablets, selective cannabinoid type 1 receptor antagonists, nicotine vaccines, drugs that affect gamma-aminobutyric acid (GABA) transmission, drugs that affect N-methyl-D-aspartate receptors (NMDA), dopamine agonists (e.g. levodopa), pioglitazone (Actos; OMS405), noradrenaline reuptake inhibitors, and the weight management drug lorcaserin. Six criteria are used: relative efficacy, relative safety, relative cost, relative use (overall impact of effective medication use), relative scope (ability to serve new groups of patients), and relative ease of use (ESCUSE). Many of these products are in the early stages of clinical trials, however, cytisine looks most promising in having established efficacy and safety and being of low cost. Electronic cigarettes have become very popular, appear to be efficacious and are safer than smoking, but issues of continued dependence and possible harms need to be considered