IT governance as a higher order capability

This paper utilises the resource-based view as a framework to examine the interactions between information technology (IT) governance, IT management and organisational information systems. Analysis of data collected from medium and large Australian organisations indicates that IT governance capabilities act to improve IT management capabilities which in turn improve the performance of organisational information systems, specifically future-oriented accounting information systems. We propose that these interactions represent the operation of an overarching organisational IT capability. Further analysis finds significant differences in the most effective combinations of IT governance and IT management mechanisms for organisations facing differing levels of environmental turbulence. This finding highlights the importance of utilising IT governance as a higher order organisational capability to reconfigure and align capabilities and resources in response to changing strategic requirements and environmental pressures

Assessment of Karstification Degree in the Copacabana Group for a Tailings Dam Foundation, South Andes, Peru

The world-wide occurrence of carbonate rocks is extensive, and Peru is no exception. Many mining facilities are located in or on carbonate rocks. Under specific conditions, carbonate rocks show varying degrees of karstification, which represent a potential high risk of damage or failure to mine facilities, especially tailings and water impoundments due to subsidence or internal erosion problems. Adequate engineering measures, including proper characterization of the foundation materials, should be taken to characterize foundation materials and mitigate the risk. This paper presents the assessment of the potential of karst dissolution in the Copacabana Group underlying about 50% the foundation of a proposed tailings dam and storage facility, located in the South Andes of Peru. A thorough geotechnical site investigation program was carried out in the area, which included regional and local geological mapping, geotechnical drilling, test pits, permeability tests, effervescence test in cores, petrographic analyses, and X-Ray diffraction tests. Hydrogeological studies, such as pumping and tracer tests, were also performed by other consultants to verify the observations, conclusions, and opinions developed from the geotechnical investigation program. The results of the geotechnical investigation allowed proper characterization of the dam foundation and the tailings storage facility and estimation of the degree of karstification in the carbonate rocks of the Copacabana Group. The completed geological site characterization was then used to locate the tailings dam and impoundment area to avoid areas of pervasive karst and to implement defensive engineering measures, including grout curtains and slush grouting of smaller cavities and joints, among others

Management Accounting Functionality in SAP Solutions – Implications for Research and Practise

Since the start of the new millennium, management accounting researchers have investigated how Enterprise Resource Planning systems (ERPS) or the implementation of such systems influences management accounting (practises) and/or firm performance. More recently, the empirical focus of such studies has shifted towards the SAP ERPS, the world-market leading enterprise system (Columbus, 2014). Despite this focus, none of these studies has ever described the management accounting functionalities of SAP ERP, let alone acknowledging that, over the past decade, SAP has substantially expanded its solution range for management accounting, in particular with the acquisition of BusinessObjects in 2007. Today, management accounting functionalities are dispersed across a wide range of SAP ‘solutions’ beyond the core SAP ERP, including cloud solutions, and even for SAP customers it is difficult to reconcile which software component contributes the various ‘solution for management accounting’. We argue that research on the impacts of such systems on management accounting practises and performance requires a detailed understanding of the management accounting functionality provided by such systems – across all modules and add-on components. Our archival and expert-interview based study aims to provide such insights by systematically analysing the current SAP software solutions range to locate management accounting tools and to map those tools with the broader body of knowledge of management accounting practises. Key findings of our study are that the SAP software range provides support for almost all common management accounting practises and that for some of these practises SAP users are provided with a range of tools providing similar functionality (e.g. SAP SEM, SAP Strategy Management, and SAP BusinessObjects Strategy Management). Further to that, the SAP software range provides management accounting functionalities such as “Grenzplankostenrechnung” (GPK), which is a core element of the German tradition of “Controlling” (Becker and Messner 2005), and has so far only attracted limited attention in the international management accounting community. The SAP tools for management accounting are partly embedded in the standard SAP ERP package, but many of them come as complementary or supplementary extensions or as part of data warehouse based Business Intelligence components (incl. BusinessObjects components). Considering the large range of management accounting components and the many adoption options provided, we expect heterogeneity amongst SAP user organisations in terms of system support for management accounting. In stage two of the broader research project, we will conduct a field study to verify this prediction and investigate the implications for managerial decision making and performance management. We contribute to academic research by providing a systematic mapping of management accounting practises and the extensive SAP solutions range, thereby enabling researchers to conduct better informed empirical research in SAP environments. We also contribute to management accounting practise by deciphering marketing-driven SAP publications and mapping management accounting functionality with actual software components

Single sample pathway analysis in metabolomics: performance evaluation and application

Background Single sample pathway analysis (ssPA) transforms molecular level omics data to the pathway level, enabling the discovery of patient-specific pathway signatures. Compared to conventional pathway analysis, ssPA overcomes the limitations by enabling multi-group comparisons, alongside facilitating numerous downstream analyses such as pathway-based machine learning. While in transcriptomics ssPA is a widely used technique, there is little literature evaluating its suitability for metabolomics. Here we provide a benchmark of established ssPA methods (ssGSEA, GSVA, SVD (PLAGE), and z-score) alongside the evaluation of two novel methods we propose: ssClustPA and kPCA, using semi-synthetic metabolomics data. We then demonstrate how ssPA can facilitate pathway-based interpretation of metabolomics data by performing a case-study on inflammatory bowel disease mass spectrometry data, using clustering to determine subtype-specific pathway signatures. Results While GSEA-based and z-score methods outperformed the others in terms of recall, clustering/dimensionality reduction-based methods provided higher precision at moderate-to-high effect sizes. A case study applying ssPA to inflammatory bowel disease data demonstrates how these methods yield a much richer depth of interpretation than conventional approaches, for example by clustering pathway scores to visualise a pathway-based patient subtype-specific correlation network. We also developed the sspa python package (freely available at https://pypi.org/project/sspa/), providing implementations of all the methods benchmarked in this study. Conclusion This work underscores the value ssPA methods can add to metabolomic studies and provides a useful reference for those wishing to apply ssPA methods to metabolomics data

The impact of ERP systems on firm and business process performance

Purpose - The purpose of this article is to provide further insights into the adoption of enterprise resource planning (ERP) systems and the impacts on organisational performance. It aims at challenging existing claims of ERP vendors with regard to the benefits of their products and at providing evidence of the benefits of bundling ERPS with supply chain management systems. Design/methodology/approach - A survey was conducted to collect data on several aspects of organisational performance in companies that adopted ERPS and/or SCMS and the respective control groups. Financial key performance indicators were used to measure overall firm performance and the supply-chain operations reference model to operationalise performance at the business process (supply chain) level. Findings - The key results contradict the claims of ERPS vendors insofar as no significant performance differences were found between ERPS adopters and non-adopters, either at the business process level, or at the overall firm level. While it could be confirmed that the longer the experience of firms with ERPS, the higher their overall performance, no evidence was found of a similar effect on business process (supply chain) performance. Only those ERPS adopters that also adopted SCMS achieved significantly higher performance at the business process level. Originality/value - Despite the small size of the SCMS user sample, the results do provide some important insights into the relationships between ERPS, SCMS and performance which might encourage both researchers and practitioners in that field to critically reflect on the "optimal" mix of modules and software packages within increasingly diverse forms of enterprise systems. © Emerald Group Publishing Limited

Insulator-to-metal transition in sulfur-doped silicon

We observe an insulator-to-metal (I-M) transition in crystalline silicon doped with sulfur to non- equilibrium concentrations using ion implantation followed by pulsed laser melting and rapid resolidification. This I-M transition is due to a dopant known to produce only deep levels at equilibrium concentrations. Temperature-dependent conductivity and Hall effect measurements for temperatures T > 1.7 K both indicate that a transition from insulating to metallic conduction occurs at a sulfur concentration between 1.8 and 4.3 x 10^20 cm-3. Conduction in insulating samples is consistent with variable range hopping with a Coulomb gap. The capacity for deep states to effect metallic conduction by delocalization is the only known route to bulk intermediate band photovoltaics in silicon.Comment: Submission formatting; 4 journal pages equivalen

Adaptive partitioning of real-time tasks on multiple processors

This paper presents a new algorithm for scheduling real-time tasks on multiprocessor/multicore systems. This new algorithm is based on combining EDF scheduling with a migration strategy that moves tasks only when needed. It has been evaluated through an extensive set of simulations that showed good performance when compared with global or partitioned EDF: a worst-case utilisation bound similar to partitioned EDF for hard real-time tasks, and a tardiness bound similar to global EDF for soft real-time tasks. Therefore, the proposed scheduler is effective for dealing with both soft and hard real-time workloads

Low temperature growth technique for nanocrystalline cuprous oxide thin films using microwave plasma oxidation of copper

We report on the direct formation of phase pure nanocrystalline cuprous oxide (Cu2O) film with band gap ~ 2 eV by microwave plasma oxidation of pulsed dc magnetron sputtered Cu films and the highly controlled oxidation of Cu in to Cu2O and CuO phases by controlling the plasma exposure time. The structural, morphological and optoelectronic properties of the films were investigated. p-type Cu2O film with a grain size ~20-30 nm, resistivity of ~66 Ω cm and a hole concentration of ~2×1017 cm-3 is obtained for a plasma exposure time of 10 min without using any foreign dopants. The optical absorption coefficient (~105 cm-1) of the Cu2O film is also reported