18,841 research outputs found
A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects
A contingency model is advanced that examines sources of requirements for organizational coordination and
control as they affect the extent of integration in an accounting information system. Requirements that are contingent
on the degree of organizational formalization, information interdependence among functional areas, and dependence
in interorganizational information sharing and electronic data interchange links, are examined. The congruence
or fit of system integration with those requirements is a key concept that influences beliefs about system
effectiveness. Results of the empirical study indicated that, as hypothesized, the fit between the accounting system
design and the contingency factors resulted in a more successful system. Specifically, system fit was a significant
factor that explained variations in perceived AIS effectiveness, as measured by decision makers’ perceived
satisfaction with the accuracy and monitoring effectiveness of output information. The effect of system fit on a
second factor of perceived AIS effectiveness, as measured by decision-makers’ satisfaction with the perceived
quality of information content in system outputs, was only marginally significant. The study addresses an important
area in accounting systems research that directly relates to the decision facilitation and control objectives of
accounting information. © 2000 Elsevier Science Inc. All rights reserved
Atomic Appends: Selling Cars and Coordinating Armies with Multiple Distributed Ledgers
The various applications using Distributed Ledger Technologies (DLT) or blockchains, have led to the introduction of a new "marketplace" where multiple types of digital assets may be exchanged. As each blockchain is designed to support specific types of assets and transactions, and no blockchain will prevail, the need to perform interblockchain transactions is already pressing.
In this work we examine the fundamental problem of interoperable and interconnected blockchains. In particular, we begin by introducing the Multi-Distributed Ledger Objects (MDLO), which is the result of aggregating multiple Distributed Ledger Objects - DLO (a DLO is a formalization of the blockchain) and that supports append and get operations of records (e.g., transactions) in them from multiple clients concurrently. Next we define the AtomicAppends problem, which emerges when the exchange of digital assets between multiple clients may involve appending records in more than one DLO. Specifically, AtomicAppend requires that either all records will be appended on the involved DLOs or none. We examine the solvability of this problem assuming rational and risk-averse clients that may fail by crashing, and under different client utility and append models, timing models, and client failure scenarios. We show that for some cases the existence of an intermediary is necessary for the problem solution. We propose the implementation of such intermediary over a specialized blockchain, we term Smart DLO (SDLO), and we show how this can be used to solve the AtomicAppends problem even in an asynchronous, client competitive environment, where all the clients may crash
Common genetic effects on risk-taking preferences and choices
Although prior research has shown that risk-taking preferences and choices are correlated across many domains, there is a dearth of research investigating whether these correlations are primarily the result of genetic or environmental factors. We examine the extent to which common genetic factors account for the association between general risk-taking preferences and domain specific risk-taking preferences, and between general risk-taking preferences and risk taking choices in financial investments, stock market participation and business formation. Using data from 1898 monozygotic (MZ) and 1344 same-sex dizygotic (DZ) twins, we find that general risk-taking shares a common genetic component with domain-specific risk-taking preferences and risk-taking choices
On the Stokes number and characterization of aerosol deposition in the respiratory airways
Aerosol deposition in the respiratory airways has traditionally been examined in terms of the Stokes number based on the reference flow timescale. This choice leads to large scatter in deposition efficiency when plotted against the reference Stokes number because the velocity and length scales experienced by advected particles deviate considerably from the reference values. A time-average of the particle local Stokes number should be adopted instead. Our results demonstrate that this average, or effective, Stokes number can deviate significantly from the reference value, in particular in the intermediate Stokes number range where variation across subjects is largest
Brief Announcement: Implementing Byzantine Tolerant Distributed Ledger Objects
ComunicaciĂłn presentada en DISC 2019 International Symposium on Distributed Computing (Budapest, Hungary, 14-18 October 2019
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