ERP implementations and their impact upon management accountants

This paper considers the impact of ERP implementations upon the role of management accountants, upon management accounting in general, and upon business processes. It does so in the context of the perceived success of the ERP implementation. A postal questionnaire was circulated to almost 700 management accountants working in large UK-based organisations. It finds that under successful ERP implementations, management accountants have time for other, less mundane activities and their role becomes more enriching. In contrast, when the implementation is unsuccessful, the role of the management accountant increases: the ERP system deficiencies require increased activity on their part without any noticeable reduction in the tasks they traditionally perform

ERP implementations and their impact upon management accountants

This paper considers the impact of ERP implementations upon the role of management accountants, upon management accounting in general, and upon business processes. It does so in the context of the perceived success of the ERP implementation. A postal questionnaire was circulated to almost 700 management accountants working in large UK-based organisations. It finds that under successful ERP implementations, management accountants have time for other, less mundane activities and their role becomes more enriching. In contrast, when the implementation is unsuccessful, the role of the management accountant increases: the ERP system deficiencies require increased activity on their part without any noticeable reduction in the tasks they traditionally perform

Risks and controls in the implementation of ERP systems

The implementation of ERP systems has been problematic for many organizations. Given the many reports of substantial failures, the implementation of packaged ERP software and associated changes in business processes has proved not to be an easy task. As many organizations have discovered, the implementation of ERP systems can be a monumental disaster unless the process is handled carefully. The aim of this study is to identify the risks and controls used in ERP implementations, with the objective to understand the ways in which organizations can minimize the business risks involved. By controlling and minimizing the major business risks in the first instance, the scene can be set for the successful implementation of an ERP system. The study was motivated by the significance, for both the research and practice communities, of understanding the risks and controls critical for the successful implementation of ERP systems. Following the development of a model of risks and controls, a field study of an ERP system implementation project in an organization was conducted to provide a limited test of the model. The results from the field study provided support for risks and controls identified in the literature. The results also identified several controls not mentioned in the reviewed literature. The study lays the foundation for further research into the risk/control framework so important for the success of the implementations of ERP systems.La implementación de los sistemas ERP ha sido problemática para muchas organizaciones. Dada la cantidad de informes sobre fallos considerables, la implementación de los paquetes de software ERP y los cambios asociados en los procesos de negocios han demostrado no ser tarea fácil. Como muchas organizaciones ya han descubierto, la implementación de los sistemas ERP pueden ser un desastre monumental a no ser que el proceso se lleve a cabo cuidadosamente. El objetivo de este estudio es identificar los riesgos y controles usados en las implementaciones de ERP, con el propósito de comprender la forma en que las organizaciones pueden minimizar los riesgos implicados en los negocios. Mediante el control y disminución de los riesgos en primer lugar, se puede preparar el escenario para una implementación exitosa de un sistema de ERP. El estudio fue motivado por la importancia de comprender y controlar los riesgos críticos (tanto para las comunidades de investigación como las que los practican), para la implementación exitosa de los sistemas ERP. Siguiendo el desarrollo de un modelo de riesgos y control, un estudio de campo de un proyecto de implementación de un sistema ERP se llevó a cabo en una organización para proporcionar una pequeña prueba del modelo. Los resultados de este estudio proporcionaron apoyo para los riesgos y controles identificados en la literatura. El estudio pavimenta las bases para ahondar en las investigaciones sobre el ámbito del riesgo/control que es tan importante para una implementación exitosa de los sistemas ERP

The use of cosmic muons in detecting heterogeneities in large volumes

The muon intensity attenuation method to detect heterogeneities in large matter volumes is analyzed. Approximate analytical expressions to estimate the collection time and the signal to noise ratio, are proposed and validated by Monte Carlo simulations. Important parameters, including point spread function and coordinate reconstruction uncertainty are also estimated using Monte Carlo simulations.Comment: 8 pages, 11 figures, submetted to NIM

Modelowanie oddzialywania gruntu na maszyny robocze

In the paper some remarks concerning mechanical modelling of engineering machine including soil-rrmchine interaction are presented. A more adequate model of ground-excavator interaction than the model presented in the recently published paper is proposed. Analysis of dynamics of a caterpillar model with unilateral soil-caterpillar interaction allows establish a stability region of machine during the operation

“This Is Something That Changed My Life”: A Qualitative Study of Patients' Experiences in a Clinical Trial of Ketamine Treatment for Alcohol Use Disorders

This is the final version. Available on open access from Frontiers Media via the DOI in this recordData Availability Statement: Due to ethical concerns, the research data supporting this publication are not publicly available.Background: The therapeutic benefits of ketamine have been demonstrated for a variety of psychiatric disorders. However, the role of ketamine induced psychoactive experiences in mediating the therapeutic effects is unclear. Despite the growing quantitative research on the efficacy of ketamine treatment, very few studies examined participant experiences of ketamine infusions in a treatment setting. Aims: The current study aimed to examine participant experiences of ketamine infusions and how these relate to therapeutic mechanisms in a clinical trial setting. Methods: We conducted semi-structured interviews with 12 participants who received up to three ketamine infusions (0.8 mg/kg) as part of a Phase II double blind, randomised controlled trial. The interviews explored participants' acute experiences of ketamine infusions, experiences of psychotherapy/education, and the lasting effects of the trial. The interviews were transcribed verbatim and analysed using thematic analysis. Results: Six key themes were identified. (1) Participants reported multifaceted motivations for trial participation. (2) The set and setting was found to be influential in determining acute ketamine experiences. The acute ketamine experiences included: (3) the inherent contradictions of the experience (e.g., dissociation vs feelings of connection), (4) rapidly fluctuating and changing experiences, (5) meaningful, mystical and spiritual experiences. Finally, the final theme (6) relates to the transformational effects of the infusions and the trial. Conclusion: Provided in a supportive and professional environment, ketamine treatment led to a significant change in relationship with alcohol. Ketamine induced ego dissolution and dissociation were reported to be related to the transformational effects on relationship with alcohol. The extent to which the acute psychoactive effects of ketamine mediate therapeutic effects on drinking outcomes remain to be investigated in the trial data. The acute effects of ketamine reported by our participants transcend its traditional conceptualisation as a “dissociative anaesthetic”; therefore, we suggest the development or use of new measures alongside ketamine infusions to fully capture the spectrum of these effects which may be crucial in its therapeutic and transformative effects.Medical Research Council (MRC)Society for the Study of AddictionUniversity of Exete

Measurement of the Cross Section Asymmetry of the Reaction gp-->pi0p in the Resonance Energy Region Eg = 0.5 - 1.1 GeV

The cross section asymmetry Sigma has been measured for the photoproduction of pi0-mesons off protons, using polarized photons in the energy range Eg = 0.5 - 1.1 GeV. The CM angular coverage is Theta = 85 - 125 deg with energy and angle steps of 25 MeV and 5 deg, respectively. The obtained Sigma data, which cover the second and third resonance regions, are compared with existing experimental data and recent phenomenological analyses. The influence of these measurements on such analyses is also considered