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

An Examination of Familiarity, Risk and Trust in Inter- Organizational Data Exchange Relationships

This study examines the impact of trading partner familiarity on two types of trusting-beliefs (goodwill-trust andcompetence-trust) and two types of perceived risk (relational-risk and performance-risk) in interorganizational data exchangerelationships. A questionnaire and experimental simulation are utilized to provide empirical evidence supporting the study’spropositions. Results show that familiarity has a positive influence on both competence-trust and goodwill-trust and anegative influence on both performance-risk and relational-risk. This study contributes to a further understanding of theprocesses by which familiarity may influence interorganizational relationships and presents findings that have implicationsfor future research in this area

ERP Systems Implementation And Firm Performance

The recent wave of enterprise resource planning systems adoption represents a significant commitment of resources and has a dramatic effect on all business processes.  These systems influence a firm’s performance over a long-term time horizon.  This study examines the effect of adoption of ERP on a firm’s long-term operational performance.  Financial data of companies adopting ERP systems and of a matched control group of firms were compared before and after adoption.  The results from an analysis of performance differences across time periods has shown that firms adopting ERP systems have exhibited a significantly higher differential performance during the two years following the completion of the system than the control group of firms.  These results provide important insights about ERP implementation

E-Hermes: An Xml Tool for the Classroom

This paper describes the development of an XML-based tool, called e-Hermes, suitable for use in a variety of instructional contexts. e-Hermes simulates the capabilities of a web-based system to handle customer order transactions and to apply both document structure (data format) validations and application (data content) validations. Students in Information Systems (IS) courses can use e-Hermes to support their learning about web-based database and system design principles, to practice using XML or to understand e-commerce transactions. Assignments are provided in this paper, along with an appendix for instructors who need more background in XML. This paper, therefore, presents important educational contributions in the field of information systems

Selective activation of TNFR1 and NF-κB inhibition by a novel biyouyanagin analogue promotes apoptosis in acute leukemia cells

Background: Acquired resistance towards apoptosis is a hallmark of cancer. Elimination of cells bearing activated oncogenes or stimulation of tumor suppressor mediators may provide a selection pressure to overcome resistance. KC-53 is a novel biyouyanagin analogue known to elicit strong anti-inflammatory and anti-viral activity. The current study was designed to evaluate the anticancer efficacy and molecular mechanisms of KC-53 against human cancer cells. Methods: Using the MTT assay we examined initially how KC-53 affects the proliferation rates of thirteen representative human cancer cell lines in comparison to normal peripheral blood mononuclear cells (PBMCs) and immortalized cell lines. To decipher the key molecular events underlying its mode of action we selected the human promyelocytic leukemia HL-60 and the acute lymphocytic leukemia CCRF/CEM cell lines that were found to be the most sensitive to the antiproliferative effects of KC-53. Results: KC-53 promoted rapidly and irreversibly apoptosis in both leukemia cell lines at relatively low concentrations. Apoptosis was characterized by an increase in membrane-associated TNFR1, activation of Caspase-8 and proteolytic inactivation of the death domain kinase RIP1 indicating that KC-53 induced mainly the extrinsic/death receptor apoptotic pathway. Regardless, induction of the intrinsic/mitochondrial pathway was also achieved by Caspase-8 processing of Bid, activation of Caspase-9 and increased translocation of AIF to the nucleus. FADD protein knockdown restored HL-60 and CCRF/CEM cell viability and completely blocked KC-53-induced apoptosis. Furthermore, KC-53 administration dramatically inhibited TNFα-induced serine phosphorylation on TRAF2 and on IκBα hindering therefore p65/NF-κΒ translocation to nucleus. Reduced transcriptional expression of pro-inflammatory and pro-survival p65 target genes, confirmed that the agent functionally inhibited the transcriptional activity of p65. Conclusions: Our findings demonstrate, for the first time, the selective anticancer properties of KC-53 towards leukemic cell lines and provide a detailed understanding of the molecular events underlying its dual anti-proliferative and pro-apoptotic properties. These results provide new insights into the development of innovative and targeted therapies for the treatment of some forms of leukemia

Search for supersymmetry in events with b-quark jets and missing transverse energy in pp collisions at 7 TeV

Results are presented from a search for physics beyond the standard model based on events with large missing transverse energy, at least three jets, and at least one, two, or three b-quark jets. The study is performed using a sample of proton-proton collision data collected at sqrt(s) = 7 TeV with the CMS detector at the LHC in 2011. The integrated luminosity of the sample is 4.98 inverse femtobarns. The observed number of events is found to be consistent with the standard model expectation, which is evaluated using control samples in the data. The results are used to constrain cross sections for the production of supersymmetric particles decaying to b-quark-enriched final states in the context of simplified model spectra.Comment: Submitted to Physical Review

Measurement of the prompt J/psi and psi(2S) polarizations in pp collisions at sqrt(s) = 7 TeV

The polarizations of prompt J/psi and psi(2S) mesons are measured in proton-proton collisions at sqrt(s) = 7 TeV, using a dimuon data sample collected by the CMS experiment at the LHC, corresponding to an integrated luminosity of 4.9 inverse femtobarns. The prompt J/psi and psi(2S) polarization parameters lambda[theta], lambda[phi], and lambda[theta, phi], as well as the frame-invariant quantity lambda(tilde), are measured from the dimuon decay angular distributions in three different polarization frames. The J/psi results are obtained in the transverse momentum range 14 < pt < 70 GeV, in the rapidity intervals abs(y) < 0.6 and 0.6 < abs(y) < 1.2. The corresponding psi(2S) results cover 14 < pt < 50 GeV and include a third rapidity bin, 1.2 < abs(y) < 1.5. No evidence of large transverse or longitudinal polarizations is seen in these kinematic regions, which extend much beyond those previously explored

Search for Pair Production of Third-Generation Leptoquarks and Top Squarks in pp Collisions at √s=7 TeV

Results are presented from a search for the pair production of third-generation scalar and vector leptoquarks, as well as for top squarks in R-parity-violating supersymmetric models. In either scenario, the new, heavy particle decays into a τ lepton and a b quark. The search is based on a data sample of pp collisions at √s=7  TeV, which is collected by the CMS detector at the LHC and corresponds to an integrated luminosity of 4.8  fb[superscript -1]. The number of observed events is found to be in agreement with the standard model prediction, and exclusion limits on mass parameters are obtained at the 95% confidence level. Vector leptoquarks with masses below 760 GeV are excluded and, if the branching fraction of the scalar leptoquark decay to a τ lepton and a b quark is assumed to be unity, third-generation scalar leptoquarks with masses below 525 GeV are ruled out. Top squarks with masses below 453 GeV are excluded for a typical benchmark scenario, and limits on the coupling between the top squark, τ lepton, and b quark, λ333′ are obtained. These results are the most stringent for these scenarios to date