Relevant bibliographies by topics / Accounting information system characteristics

Academic literature on the topic 'Accounting information system characteristics'

Author: Grafiati
Published: 10 December 2022
Last updated: 28 January 2023

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Contents

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Accounting information system characteristics.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Accounting information system characteristics"

1

로려 and Lim,Jae-Hee. "A Study on the Effects of Accounting Information System Characteristics on Accounting Information System Performance." Korea International Accounting Review ll, no. 34 (December 2010): 129–46. http://dx.doi.org/10.21073/kiar.2010..34.006.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Yigitbasioglu, Ogan. "Firms’ information system characteristics and management accounting adaptability." International Journal of Accounting and Information Management 24, no. 1 (March 7, 2016): 20–37. http://dx.doi.org/10.1108/ijaim-10-2014-0066.

Full text
Abstract:
Purpose – This study aims to explore the relation between the qualities of the information system (IS), management accounting adaptability (MAA) and its effectiveness. Design/methodology/approach – This study involves the development and empirical testing of a model where the qualities of the IS and management accounting effectiveness (MAE) are mediated by MAA. Findings – Information system flexibility (ISF) and shared knowledge had a significant and positive relation to MAA, which in turn had a positive and significant relation to MAE. There was also a moderation effect of ISF on the relation between IS integration and MAA. Research limitations/implications – IS integration in itself may not lead to management accounting stability, but it is the lack of flexibility of the system and lack of cooperation between the stakeholders that might lead to its stagnation. Practical implications – Organizations are advised to implement solutions that are relatively flexible and modular, as well as encourage cooperation between stakeholders to fully leverage and improve the existing system. Originality/value – The study extends the discourse on the interaction between management accounting and ISs by exploring the role of a number of factors that drive MAA.
APA, Harvard, Vancouver, ISO, and other styles
3

Oh, Eun-Hae. "Characteristics of Information System that Affect Business Performance : Focusing on Accounting Information System." Journal of the Korea society of IT services 12, no. 1 (March 31, 2013): 33–50. http://dx.doi.org/10.9716/kits.2013.12.1.033.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Saganuwan, M. U., and U. N. U. Ahmad . "Technostress: Mediating Accounting Information System Performance." Information Management and Business Review 5, no. 6 (June 30, 2013): 270–77. http://dx.doi.org/10.22610/imbr.v5i6.1052.

Full text
Abstract:
In recent times, Accounting Information System (AIS) characteristics were studied to enhance its effectiveness but the impact technology stress, which imposes additional stress in the professionals known as techno stress, is not reflected. Technostress and AIS literatures were reviewed to synthesize the relationship. Technostress adversely affect the professional’s job satisfaction and performance. Therefore, this conceptual paper highlights and synthesizes the issues of techno stress with professionals and the effectiveness of AIS in organizations. However, based on the strength of existing frameworks of AIS, techno stress use to mediate the technological, organizational and cognitive contingency factors under condition of uncertainty to determine AIS effectiveness.
APA, Harvard, Vancouver, ISO, and other styles
5

Abu-Eker, Enas Fakhri Mohammad, Muneer Mohamad Falah Jaradat, and Issa Abedalaziz Alrawashdeh. "Characteristics of Accounting Information Systems in Commercial Establishments in Irbid City." International Journal of Accounting and Financial Reporting 9, no. 2 (April 15, 2019): 77. http://dx.doi.org/10.5296/ijafr.v9i2.14511.

Full text
Abstract:
The study aimed to investigate the characteristics of accounting information systems in commercial establishments in Irbid city. It found that information produced by the accounting information systems in commercial establishments are appropriate and can be relied upon, and accounting information systems are realistic, the subsystems are linked to these systems. But the systems are not flexible, do not crease the accuracy of forecasting the results of future events, are not consistent with the size of the company's activity, and the accounting methods used to produce accounting information are not biased.The recommendations of this study represent increase the flexibility of the accounting information system in commercial establishments in Irbid, improve the ability of accounting information to predict future events accurately, biased accounting techniques should be used to produce accounting information, develop the accounting information system to match the size of the company's activity.
APA, Harvard, Vancouver, ISO, and other styles
6

Wan, Jun Min. "Build a Network-Based System of Accounting Information System Reform." Advanced Materials Research 971-973 (June 2014): 2486–89. http://dx.doi.org/10.4028/www.scientific.net/amr.971-973.2486.

Full text
Abstract:
This paper analyzes the network accounting background generated ; then discusses the concept of network accounting , objectives and characteristics of its location; paper focuses on the traditional network of accounting and reflect the impact of accounting , including accounting assumptions , accounting principles , accounting reports and accounting functions of the impact study , pointed out in the Internet environment, the traditional concept of accounting change should be and try to put forward their point of view : Again , study the network accounting system, including technology-based accounting network , system, operational and enterprise applications. Finally, the network security issues were studied accounting and briefly presents the relevant strategy.
APA, Harvard, Vancouver, ISO, and other styles
7

Newmark, Richard, Lloyd “Pat” Seaton, and Matthew Stallings. "Student Response System Technology in Accounting Information Systems Courses." AIS Educator Journal 6, no. 1 (January 1, 2011): 32–58. http://dx.doi.org/10.3194/1935-8156-6.1.32.

Full text
Abstract:
ABSTRACT Student Response Systems (SRSs), also known as clickers, are posited to increase class participation and enhance active learning. In this study, we evaluate perceived effectiveness and student satisfaction with SRSs in Accounting Information Systems classes over several semesters. We also provide additional analyses to determine how SRSs are used in the classroom and which student characteristics and aspects of the classroom experience appear to be related to perceived satisfaction. We find three factors that explain 58% of the variation in SRS satisfaction. These are learning, environment, and class interaction. Two of these factors (learning and environment) are affected by variation in the way the system is used (participation mode vs. quiz mode), and all three are affected by the gender of the student. We find that gender is not directly related to overall satisfaction. In addition, we propose a model for SRS satisfaction based on our exploratory results.
APA, Harvard, Vancouver, ISO, and other styles
8

Hardika, Andhika Ligar. "Increasing Managerial Performance through The Use of Information Technology and Decentralization Characteristics of the Management Accounting System." International Journal of Psychosocial Rehabilitation 24, no. 2 (February 13, 2020): 2752–56. http://dx.doi.org/10.37200/ijpr/v24i2/pr200572.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Mitchell, Falconer, Gavin C. Reid, and Nicholas G. Terry. "Venture Capital Supply and Accounting Information System Development." Entrepreneurship Theory and Practice 21, no. 4 (July 1997): 45–62. http://dx.doi.org/10.1177/104225879702100404.

Full text
Abstract:
One of the most important events in the early life-cycle of any entrepreneurial firm that harbors serious growth ambitions is the Infusion of external capital (Reid, 1996). This event can lead to significant changes in the firm's ownership composition. It affects its subsequent rate of growth and, consequently, its size and organizational structure. It is within the context of such changes that the managerial demand for information about the firm is stimulated. This study examines the origins and characteristics of developments in the accounting information systems (AIS) of firms that are going through this stage. It does so by investigating the consequences of venture capital1 intervention for the entrepreneurial firm, particularly as regards the characteristics of its accounting information system.
APA, Harvard, Vancouver, ISO, and other styles
10

Saad, Dr Selma Mansour, and Dr Khadija Jomaa Muter. "Big Data and its Reflection on the Qualitative Characteristics of Accounting Information." Webology 19, no. 1 (January 20, 2022): 2213–34. http://dx.doi.org/10.14704/web/v19i1/web19151.

Full text
Abstract:
This research work has analyzed the use of big data and its effect on the qualitative characteristics of Accounting Information. The study showed that big data is the amounts of data of large and huge sizes that are collected, stored, analyzed, transmitted and processed immediately. To measure this effect, the researchers used statistical analysis. A number of questions were set and the samples of the study were asked to expressed their opinions. The three-degree Likert scale was used to measure how the sample members think about the aspects and questions. The results show that big data help accountants to manage their work and relations with their customers. They also show that big data can bridge the gap between information technology, marketing and businesses.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Accounting information system characteristics"

1

Szymczyk-Madej, K., and J. Madej. "Accounting patterns in the accounting information system." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7210.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Cathey, Jack M. "Contingent factors affecting budget system usefulness: an information processing perspective." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54503.

Full text
Abstract:
An examination of the management accounting systems literature revealed the need for additional research based on a contingency perspective. Specifically, additional empirical research based on a well-articulated theory. A theoretical model was developed building on Galbraith’s theory of organization structure. Two sources of uncertainty -- environmental uncertainty and task uncertainty -- were viewed as forming the information processing requirements faced by the organization. In response to these requirements, organizations were viewed as adapting by altering their level of decentralization and their use of budget systems. Organizational effectiveness was achieved by a proper fit between the uncertainty faced by the organization and these responses. Data were collected from business unit managers using a survey instrument. A total of 103 usable responses were obtained with an overall response rate of 49%. Previously developed measures were used for all variables except for budget system usefulness. A measure for this variable was developed and validated. The data were examined using path analysis. The data did not support the model. Problems encountered in the use of perceptual measures for the uncertainty variables appeared to be the most likely explanation for the weak results. However, when the data was split based on the performance measure an interesting result was observed. Specifically, the relationships between the uncertainty measures, decentralization, and budget system usefulness were different for the low and high-performance group. An explanation for this tinding was offered.
Ph. D.
APA, Harvard, Vancouver, ISO, and other styles
3

Dasgupta, Monali. "A study of company characteristics associated with financial disclosure practices in India." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2003. https://ro.ecu.edu.au/theses/1301.

Full text
Abstract:
The objective of the study is to examine firms characteristics associated with aggregate financial disclosure practices of listed Indian manufacturing and trading companies for the financial year 1999-2000. Eight research hypothesis were developed. It is hypothesised that firm size, size of the audit firm, leverage, multinational company influence, and capital increase will be positively associated with disclosure of financial information by Indian companies, while ownership diffusion, liquidity and profitability will have no association with disclosure of financial information by Indian companies. Two types of disclosure indexes (weighted and the unweighted index) were constructed for measuring disclosure. Weights were assigned to the index based on the perception of financial analysts. A multiple linear regression analysis was conducted on the sample of 55 Indian companies using two models (Model 1 for unweighted index and Model 2 for weighted index). It was found that disclosure is positively associated with firm size, ownership diffusion, profitability and marginally with capital increase. All the other variables were found to have no effect on disclosure. In this study it was expected that the use of weights would improve the explanatory power of the models. However, no differences were noted between the results from weighted and unweighted disclosure index. Both Model 1 and Model 2 had indicated similar results.
APA, Harvard, Vancouver, ISO, and other styles
4

Puasa, Sharinah. "A phenomenon of the critical factors of accounting information system (AIS) effectiveness." Thesis, University of Strathclyde, 2017. http://digitool.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=28583.

Full text
Abstract:
The complexity of the Government’s environment provides greater challenges in making the AIS effective. Prior studies have reported many and inconsistent determinants of system effectiveness, as well as its measurement. This study intends to fill the gaps by understanding the phenomenon of the critical factors of AIS effectiveness for an on-going and stable system. This includes exploring the critical factors of AIS effectiveness and examining the factors that significantly influence the phenomenon. In addition, the condition of the identified factors is investigated based on perceived importance versus perceived performance. The effectiveness of AIS in this study is viewed from the perspective of user satisfaction. This study was conducted using multiple methods (qualitative and quantitative). The qualitative method includes group discussions, observation and semi-structured interviews. The qualitative findings were used to develop a survey questionnaire for the quantitative study on a larger scale. This study contributes to the literature by presenting a comprehensive measure of AIS effectiveness using a user satisfaction approach. In addition, the results emphasise the AIS main components that are crucial for the achievement of an effective system, which are user commitment, technology support function and teamwork. Furthermore, this study is different to earlier studies in that its findings uncover additional factors that are antecedents for the critical factors of AIS effectiveness. Moreover, the perceived importance-performance gap shows the benefit of the assessment in providing a strategic direction for management. Overall,this study has shed light on the investigated phenomenon by offering: a comprehensive measure of AIS effectiveness; the factors important in achieving an effective system; and further action to be taken by the management and the system’s users on each of those factors. Thus, in addition to academic literature contributions,practitioners will also derive benefits from the findings of this study.
APA, Harvard, Vancouver, ISO, and other styles
5

Abd-El-Naby, Yasser Kamal El-Sayed. "Accounting information system in the water industry : the case of cost management." Thesis, Sheffield Hallam University, 2002. http://shura.shu.ac.uk/19188/.

Full text
Abstract:
Water is a primary human need. The supply of water has not increased in the face of population growth. At present severe pressure exists on water supplies in California and along the river system both in the developed and developing world (especially in the case of the Nile in Egypt). Whatever our policy stance towards the economics of water supply (the liberal market, social democracy and democratic socialism), cost management and processes are central to the water sector. The control or governing ideas within which cost management takes place are the two major concerns of this thesis. These two issues were explored in a case study of the General Organisation for the Greater Cairo Water Supply, focusing specifically upon government policy, administrative controls, the influence of public sector bodies and other customers. Control procedures, the perceptions and experiences of managers (regarding policy choice), cost management policies and practices, environmental demands (both market and physical), were all sought. Data was collected from multiple sources (triangulation) involving interviews, questionnaires, documentation, direct observation and participant observation. The research findings showed that the practice of cost management has developed. Reasons were multi-fold: (a) To keep costs well above revenue (b) To engender a factor-resources cost and technical approach to cost management (for efficiency and optimisation) (c) To deflect any attention away from strategic cost management (d) To engender an organisational belief that ambiguity and unpredictability in the environmental market is impossible to handle (e) To deny the relevance of customer cost/usage efficiency as a matter of systemic significance. This 'evolution of control' is explained through the theoretical context of institutional theory; demonstrating how values, beliefs and modes of regulation have produced a technical and passive non-reactive control system.
APA, Harvard, Vancouver, ISO, and other styles
6

Mat, Roni Mohd Saiyidi. "An analysis of insider dysfunctional behavours in an accounting information system environment." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2015. https://ro.ecu.edu.au/theses/1640.

Full text
Abstract:
Insider deviant behaviour in Accounting Information Systems (AIS) has long been recognised as a threat to organisational AIS assets. The literature abounds with a plethora of perspectives in attempts to better understand the phenomenon, however, practitioners and researchers have traditionally focussed on technical approaches, which, although they form part of the solution, are insufficient to address the problem holistically. Managing insider threats requires an understanding of the interconnectedness between the human and contextual factors in which individuals operate, since technical methodologies in isolation have the potential to increase rather than reduce insider threats. This dilemma led many scholars to examine the behaviour of individuals, to further their understanding of the issues and in turn, control insider threats. Despite promising findings, some of these behavioural studies have inherent methodological limitations, and no attempt has been made to differentiate between apparently similar, yet fundamentally different, negative behaviours. Using the theory of planned behaviour (TPB) and actor network theory (ANT) as a foundation, the current study addresses the first concern by integrating AIS complexity and organisational culture, and identifies the contextual factors influencing behaviours that lead to insider threats. Secondly, the study addresses concerns regarding methodological approaches, by categorising various deviant insider behaviours using the concept of dysfunctional behaviour, based on two-dimensional behaviour taxonomy. Partial least square structural equation modelling (PLS-SEM) revealed that TPB‘s predictor variables: attitude (ATT), subjective norm (SN) and perceived behavioural control (PBC), together with the moderator variables of organisational culture (CULTURE) and AIS complexity (COMPLEX), accounted for substantial variations in intention (INTENT) to engage in dysfunctional behaviour. The findings also indicated that PBC is a dual-factor construct. Changes in predictors at the behavioural subset level were highlighted, and the findings of previous studies, that ATT is a salient predictor of intention, were confirmed. This was significant across all four dysfunctional behaviour categories. These findings add to the body of knowledge by contributing a theory that explains insider threats in AIS by deciphering dysfunctional behaviour using a predictive model. The study also provides a methodological foundation for future research to account for behavioural factors. Moreover, the findings have implications for managerial practices who want to reduce insider threats to an acceptable level by strengthening organisational culture, moderating AIS complexity, and focussing on management programs with sufficient momentum to impact attitudinal change.
APA, Harvard, Vancouver, ISO, and other styles
7

Karamatova, Liliya. "Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting." Thesis, Luleå tekniska universitet, Datavetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.

Full text
Abstract:
Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on the pure processing of the economic data. Management Accounting focuses on the decision-making aspects of the accounting. Accounting industry has been tremendously transformed in the past two decades due to the implementation of Enterprise Resource Planning (ERP) systems. These systems integrate and unify an organisation’s business functions and processes into one complex computer system. Previous research suggests that the ERP systems’ main functionality primarily addresses the issues of Financial Accounting and much less the issues of Management Accounting. The purpose of this study is to explore the underlying factors behind the application of the Management Accounting Techniques through the ERP systems and to suggest a further development in the field. Five large Swedish companies were examined through the comparative case studies with semi-structured interviews. This study discovered that MATs were mostly implemented through spreadsheets, BI systems and custom-built software, i.e. outside of the ERP systems. The main reasons were inflexibility and standard design of the ERP systems, that did not fully suit the companies. Additionally, the customization of the ERP systems would be too costly when other tools, such as BI systems or spreadsheets, provided better functionality to a better price. The conclusion of this study is that it is impossible to build a universal ERP system that would suit all kind of companies, however, ERP systems can serve as a common base and a transaction engine for the MA. ERP systems can provide a data structure for the analysis parameters crucial to MA, such as profit centre, cost centre, unit, and other dimensionality aspects. Spreadsheets and BI systems win the MA battle by providing the flexibility, user-friendliness and the acceptable price, required by the users. Therefore, ERP systems must provide good integration possibilities with other software. One can further speculate if ERP system providers choose not to deliver flexible and visually appealing products, since they benefit from the income that the customer education and the customization of an ERP system implies.
APA, Harvard, Vancouver, ISO, and other styles
8

Brazel, Joseph F. Agoglia Chris. "The effects of computer assurance specialist competence and auditor accounting information system expertise on auditor planning judgments /." Philadelphia, Pa. : Drexel University, 2004. http://dspace.library.drexel.edu/handle/1860/293.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Moore, Margery Anne. "An analysis of an environmental management information system, characteristics and components." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/MQ58542.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Afanasieva, Inna, and Natalia Kyryk. "Features of the development of accounting in the conditions of digitalization." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54581.

Full text
Abstract:
1. Русіна Н. В. Використання програмного забезпечення в аудиті. Кіровоградський інститут регіонального управління та економіки, 2011. URL: http://dspace.kntu.kr.ua/jspui/bitstream/123456789/562/1/58.pdf. 2. Афанас’єва І.І., Розмислов О.М. Сучасні тенденції трансформації управлінського обліку. Збірник наукових праць Державного університету інфраструктури та технологій: Серія «Економіка і управління». Вип. 48. К.: ДУІТ, 2020. С. 77-86 URL: https://em.duit.in.ua/index.php/home/article/view/18/20. 3. Осмятченко В.О., Олійник В.В. Стан та перспективи розвитку бухгалтерського обліку в контексті зміни технологічних укладів, 2018. URL: ///C:/Users/User/Downloads/96- 341-1-10-20190409.pdf. 4. Пчелянська Г.Б., Маркова Т.Д., Дойчева К.С. Особливості аудиту в комп’ютерному середовищі, 2016. URL: ///C:/Users/User/Downloads/208-1290- 1-10- 20170621.pdf. 5. Афанас’єва І. Інформаційна система управлінського обліку в умовах діджиталізації економіки. Збірник наукових праць Державного університету інфраструктури та технологій: Серія «Економіка і управління». Dbg/ 49/ R/^ LEІN? 2021/ C/ 32-41/ DOI^ 10/32703|2664-2964-2021-49-32-41/ URL^ https://em.duit.edu.ua/index.php/home/article/view/3/3/
Modern tendencies of information technologies development, their influence on transformation of functional tasks of accounting are considered. The main advantages of using software products to ensure the interconnection of all management subsystems and the effective operation of the accounting system are analyzed.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Accounting information system characteristics"

1

Weiss, Earl. On Guard Inc.: A computerized accounting information system. New York, N.Y: Macmillan, 1986.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Mitchell, F. Venture capital supply and accounting information system development. St. Andrews: St. Salvator's College, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Montana. Legislature. Legislative Audit Division. Statewide Accounting, Budgeting and Human Resource System (SABHRS): Information system audit. Helena, MT: Legislative Audit Division, 2002.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

O, Waite Ronald, ed. Online accounting information systems: Laboratory text. Englewood Cliffs, N.J: Regents/Prentice Hall, 1994.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Board, Accounting Standards. The objective of financial statements & the qualitatative characteristics of financial information. London: Accounting Standards Board Ltd., 1991.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Kuai ji xin xi xi tong: Accounting information system. 7th ed. Bei jing: Zhong guo ren min da xue chu ban she, 2015.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Division, Montana Legislature Legislative Audit. Information processing facility and central applications: Information system audit. Helena, Mont: Legislative Audit Division, State of Montana, 1999.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

United States. Joint Financial Management Improvement Program. Inventory system requirements. [Washington, D.C.]: Joint Financial Management Improvement Program, 1995.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Budziński, Ryszard. System informatyczny rachunkowości zarządczej. Szczecin: Wydawn. Nauk. Uniwersytetu Szczecińskiego, 1999.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Torres, Luis A. Real-Time Mapping alert system: Characteristics and capabilities. Columbia, S.C: U.S. Geological Survey, 1995.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Accounting information system characteristics"

1

Budner-Iwanicka, Luiza. "Regionální komory veřejného auditu (RIO) jako orgány dohledu a kontroly... nad finančním hospodařením územní samosprávy v Polsku." In Interakce práva a ekonomie, 189–202. Brno: Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-11.

Full text
Abstract:
The article is devoted to the characteristics of the supervisory and control activities over municipal financial management performed in Poland by regional chambers of audit. Established under the Act of October 7, 1992 on regional chambers of audit, institutions for supervision and control of financial management of local government units started their activity 2.5 years after the restitution of local government in Poland, which was one of the main pillars of the political changes that took place after 1989. Characteristics of the individual competences of regional accounting chambers in relation to supervision over the activities of local government consisting in assessing the legality of legal acts taken by local government units in financial matters, implementing control of their financial management, issuing opinions aimed at assessing the legal and economic effects of financial decisions made by These units, while supporting local government by organizing training courses and conducting ongoing training and informational activities, leads to the conclusion that these institutions are in a special place in the structure of public institutions in Poland.The activity of regional accounting chambers serves the implementation of the principle of restraint and precision of control and supervisory influence in relation to financial management by local government, which, in connection with the principle of subsidiarity, is part of the systemic idea expressed in the Constitution of the Republic of Poland - the idea of real independence of local government in the limits of a decentralized,but uniform state system.
APA, Harvard, Vancouver, ISO, and other styles
2

Solomons, David. "The qualitative characteristics of accounting information." In New Works in Accounting History, 41–55. New York: Routledge, 2021. http://dx.doi.org/10.4324/9781003249429-5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Caria, Ana Alexandra, Anabela Martins Silva, Delfina Rosa Rocha Gomes, and Lídia Cristina Alves Morais Oliveira. "Accounting as an Information System." In Management and Industrial Engineering, 125–56. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28281-7_5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Pang, Li-qun. "Financial Accounting System Based on Knowledge Economy." In Information and Business Intelligence, 282–88. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-29084-8_42.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Park, Byung-In, and Oh-Kyu Kwon. "Networked Control System Design Accounting for Delay Information." In Computational and Information Science, 130–35. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-30497-5_21.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Guo, Xinbao. "The Process Reengineering of Accounting Information System." In Communications in Computer and Information Science, 409–12. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23993-9_59.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Nhan, Vuong Thi Thanh, Tran Phuoc, Nguyen Ngoc Khanh Dung, and Nguyen Tan Cam. "A Study on Accounting Information System Security." In Intelligent Computing & Optimization, 320–29. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-19958-5_30.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Lv, Ran. "Computer Information Processing Technology in Financial Accounting Information System." In 2021 International Conference on Applications and Techniques in Cyber Intelligence, 200–205. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-79200-8_28.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Ming, Li. "PAPR Characteristics Analysis of MC-CDMA System." In Communications in Computer and Information Science, 456–62. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23226-8_60.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Mancini, Daniela, and Rita Lamboglia. "Accounting Information System and Transparency: A Theoretical Framework." In Lecture Notes in Information Systems and Organisation, 249–61. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-49538-5_16.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Accounting information system characteristics"

1

Molanazari, Mahnaz, and Elahe Abdolkarimi. "The effects of task uncertainty, decentralisation and accounting information systems characteristics on the accounting information systems performance in Tehran Stock Exchang: Three way interaction model." In 2010 2nd IEEE International Conference on Information and Financial Engineering (ICIFE). IEEE, 2010. http://dx.doi.org/10.1109/icife.2010.5609459.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Petcharat, Nickie, and Joseph M. Mula. "Identifying System Characteristics for Development of a Sustainability Management Accounting Information System: Towards a Conceptual Design for the Manufacturing Industry." In 2009 Fourth International Conference on Cooperation and Promotion of Information Resources in Science and Technology (COINFO). IEEE, 2009. http://dx.doi.org/10.1109/coinfo.2009.19.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Terminanto, Agung, and Achmad Nizar Hidayanto. "Identifying Characteristics and Configurations in Open Source ERP in Accounting Using ASAP: A Case Study on SME." In 2017 International Conference on Soft Computing, Intelligent System and Information Technology (ICSIIT). IEEE, 2017. http://dx.doi.org/10.1109/icsiit.2017.47.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Yuan, Changfu. "Accounting Auditing Risk Factors and its Information System Design based on the Analysis of Multi-Dimensional Data Characteristics." In 2022 International Conference on Sustainable Computing and Data Communication Systems (ICSCDS). IEEE, 2022. http://dx.doi.org/10.1109/icscds53736.2022.9760947.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Minovski, Zoran, Bojan Malchev, and Todor Tocev. "NEW PARADIGM IN ACCOUNTING INFORMATION SYSTEMS – THE ROLE OF THE LATEST INFORMATION TECHNOLOGY TRENDS." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0004.

Full text
Abstract:
The purpose of this paper is to identify the impact and benefits of the latest information technologies on Accounting Information Systems (AIS). Taking into account the numerous papers related to new technologies and their application in the accounting profession within Industry 4.0, and conducted survey about perception of practitioners in Republic of North Macedonia, this paper summarizes the characteristics and key benefits of some of the new technologies for the functioning of AIS in the digital age. First of all, the evolution of AIS is elaborated, based on theoretical and empirical analysis of the accounting process from the appearance of the first AIS up to nowadays’ services and techniques available for supporting the accounting function. The first technology to be elaborated is Big Data and its potential to change the business landscape, especially in the field of automating operation processes, customer engagements, and predictive decision-making process. Secondly, the Blockchain Technology as an example of Distributed Ledger Technology (DLT), which adoption brings new possibilities in eliminating or redefining the role of entities external to the company. Cloud Computing i.e. Cloud Accounting is the third technology which is elaborated in this paper through the services it offers on the cloud, especially the way AIS process, store and backup the sensitive and confidential data. Last but not least, Artificial Intelligence (AI), a technology that could change the professional services, the need, and opportunities that are provided for a solution to the current accounting issues. In summary, taking into account the relevant literature and the perception of the respondents-practitioners, increased use of these technologies is necessary because their application reduces costs; increases transparency and confidence in information; flexibility, i.e. no time and space restrictions on their use, etc., which is especially useful in the current state of Pandemic, caused by the virus COVID-19.
APA, Harvard, Vancouver, ISO, and other styles
6

Artamonov, D. V., A. G. Godnev, and N. P. Ordinartseva. "Improvement of metrological characteristics of the automated information-measuring and control system of oil products accounting in operating conditions of its operation." In 2019 XXIX International Scientific Symposium "Metrology and Metrology Assurance" (MMA). IEEE, 2019. http://dx.doi.org/10.1109/mma.2019.8935999.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Hashm taha, Omar. "The role of IAS No. (1) In achieving a balance between the relevance and reliability of financial statements in commercial banks." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/28.

Full text
Abstract:
This study dealt with research and analysis an important topic directly related to the activity of commercial banks, as it is known these banks depend on the practice of their banking operations, on the funds deposited with them, and also their activity must be characterized by stability and be obligated to disclose the results of their work periodically by preparing a set of binding financial reports in accordance with the local laws in force and the international accounting and financial reporting standards informed by the guidance and recommendations they contain, in particular IAS No. (1) (presentation of financial statements) where these financial statements must contain a set of characteristics that provide decision makers with sufficient, conclusive and useful information, in the appropriate timing and quality, for the purpose of making important and different decisions that would affect negatively or positively on the bank. On the other hand, where accounting reform requires an expansion of accounting rules that go beyond the scope of financial measures for all economic entities, as they relate to concepts such as reporting transactions, such as acquisitions of assets at their cost or their current market value, where the previous traditional approach calls for its reliability, but it may lose its importance quickly due to various factors, we mention Including inflation, in short, for the purpose of achieving accounting reform, a balance must be achieved between the relevance and the reliability. Through this study, focus was placed on the International Accounting Standard No. (1) (presentation of financial statements) and what this standard contains of qualitative characteristics that make the outputs of the accounting system applied in the bank useful for the various groups beneficiary and interested in the financial statements prepared by commercial banks. (Bank of Baghdad) sample for research that there is great interest in preparing the financial statements according to the International Accounting Standard No. (1), therefore there is a great balance achieved through the preparation of these financial statements between the basic qualitative characteristics, which is the property of suitability and the characteristic of reliability.
APA, Harvard, Vancouver, ISO, and other styles
8

Hashm taha, Omar. "The role of IAS No. (1) In achieving a balance between the relevance and reliability of financial statements in commercial banks." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/28.

Full text
Abstract:
This study dealt with research and analysis an important topic directly related to the activity of commercial banks, as it is known these banks depend on the practice of their banking operations, on the funds deposited with them, and also their activity must be characterized by stability and be obligated to disclose the results of their work periodically by preparing a set of binding financial reports in accordance with the local laws in force and the international accounting and financial reporting standards informed by the guidance and recommendations they contain, in particular IAS No. (1) (presentation of financial statements) where these financial statements must contain a set of characteristics that provide decision makers with sufficient, conclusive and useful information, in the appropriate timing and quality, for the purpose of making important and different decisions that would affect negatively or positively on the bank. On the other hand, where accounting reform requires an expansion of accounting rules that go beyond the scope of financial measures for all economic entities, as they relate to concepts such as reporting transactions, such as acquisitions of assets at their cost or their current market value, where the previous traditional approach calls for its reliability, but it may lose its importance quickly due to various factors, we mention Including inflation, in short, for the purpose of achieving accounting reform, a balance must be achieved between the relevance and the reliability. Through this study, focus was placed on the International Accounting Standard No. (1) (presentation of financial statements) and what this standard contains of qualitative characteristics that make the outputs of the accounting system applied in the bank useful for the various groups beneficiary and interested in the financial statements prepared by commercial banks. (Bank of Baghdad) sample for research that there is great interest in preparing the financial statements according to the International Accounting Standard No. (1), therefore there is a great balance achieved through the preparation of these financial statements between the basic qualitative characteristics, which is the property of suitability and the characteristic of reliability.
APA, Harvard, Vancouver, ISO, and other styles
9

Monroe, Ryan J., Steven W. Shaw, Alan H. Haddow, and Bruce K. Geist. "Accounting for Roller Dynamics in the Design of Bifilar Torsional Vibration Absorbers." In ASME 2009 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2009. http://dx.doi.org/10.1115/detc2009-87431.

Full text
Abstract:
Centrifugal pendulum vibration absorbers are used for reducing torsional vibrations in rotating machines. The most common configuration of these devices utilizes a bifilar suspension in which the absorber mass rides on a pair of rollers, whose mass is small compared to that of the absorber. These rollers are typically solid steel cylinders that allow the CPVAs to move along a prescribed path relative to the rotor, determined by the shape of machined cutouts on the rotor and the absorber mass. Previous studies have considered how to account for the roller dynamics in selecting the linear tuning characteristics of the absorber system, but have not quantified the errors induced by the common approximations that either ignores their effects completely, or does not account for the nonlinear aspects of their dynamics. In this paper we systematically investigate these effects. Specifically, we first show that there exists an absorber path for which the absorber/roller system maintains the same frequency of free oscillation over all physically possible amplitudes. This tautochronic path has been well known for the case with zero roller inertia, and herein, for the first time, the corresponding path with rollers is shown to exist and is constructed. In addition, we carry out an analysis of the steady-state response of the rotor/absorber/roller system in order to quantify the effects of various approximations commonly used in regards to the roller dynamics. This analysis is based on the equations of motion, scaled in such a manner so that they are amenable to a perturbation analysis, which includes the effects of rollers in the perturbation terms. It is shown that if one accounts for the linear tuning aspects of the rollers, the system response is essentially insensitive to the selection of the nonlinear tuning parameter, so long as it is close to the tautochronic value. This implies that the approximation commonly used for selecting absorber paths with rollers is adequate.
APA, Harvard, Vancouver, ISO, and other styles
10

Sevryugina, N. S., and A. S. Apatenko. "ACCOUNTING FOR RANDOM PROCESSES WHEN ADJUSTING THE RESOURCE OF MACHINES PERFORMING RECLAMATION WORK." In STATE AND DEVELOPMENT PROSPECTS OF AGRIBUSINESS Volume 2. DSTU-Print, 2020. http://dx.doi.org/10.23947/interagro.2020.2.116-120.

Full text
Abstract:
the dependence of the efficiency of budget financing and accounting for operational factors that reduce the resource of machines is established. Objective: to develop a predictive assessment of system risk failures for machines with different resources. It is justified to take in to account the load characteristics of reclamation machines with the development of recommendations for the formation of an information and analytical base for the functioning of a single machine.
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Accounting information system characteristics"

1

Shabelnyk, Tetiana V., Serhii V. Krivenko, Nataliia Yu Rotanova, Oksana F. Diachenko, Iryna B. Tymofieieva, and Arnold E. Kiv. Integration of chatbots into the system of professional training of Masters. [б. в.], June 2021. http://dx.doi.org/10.31812/123456789/4439.

Full text
Abstract:
The article presents and describes innovative technologies of training in the professional training of Masters. For high-quality training of students of technical specialties, it becomes necessary to rethink the purpose, results of studying and means of teaching professional disciplines in modern educational conditions. The experience of implementing the chatbot tool in teaching the discipline “Mathematical modeling of socio-economic systems” in the educational and professional program 124 System Analysis is described. The characteristics of the generalized structure of the chatbot information system for investment analysis are presented and given: input information, information processing system, output information, which creates a closed cycle (system) of direct and feedback interaction. The information processing system is represented by accounting and analytical data management blocks. The investment analysis chatbot will help masters of the specialty system analysis to manage the investment process efficiently based on making the right decisions, understanding investment analysis in the extensive structure of financial management and optimizing risks in these systems using a working mobile application. Also, the chatbot will allow you to systematically assess the disadvantages and advantages of investment projects or the direction of activity of a system analyst, while increasing interest in performing practical tasks. A set of software for developing a chatbot integrated into training is installed: Kotlin programming, a library for network interaction Retrofit, receiving and transmitting data, linking processes using the HTTP API. Based on the results of the study, it is noted that the impact of integrating a chatbot into the training of Masters ensures the development of their professional activities, which gives them the opportunity to be competent specialists and contributes to the organization of high-quality training.
APA, Harvard, Vancouver, ISO, and other styles
2

Kress, Marin, Patricia DiJoseph, Patrick Donohue, and Kenneth Mitchell. Automatic Identification System Analysis Package user guide. Engineer Research and Development Center (U.S.), July 2022. http://dx.doi.org/10.21079/11681/44783.

Full text
Abstract:
The Automatic Identification System Analysis Package (AISAP) enables acquisition, statistical analysis, and visualization of Automatic Identification System (AIS) data from historic vessel position reports. The web-based AISAP software allows the users to choose which data they want to examine for a specific geographic area, time period, and vessel type(s). Built-in features provide vessel characteristics, arrival and departure information within a geofenced area, vessel travel time between two locations, vessel track line plots, and relative density plots of AIS data reports. AISAP accesses the Nationwide Automatic Identification System database hosted by the United States Coast Guard. This user manual provides training exercises for users to follow to familiarize themselves with AISAP procedures and workflows. These training exercises also provide examples of AISAP products.
APA, Harvard, Vancouver, ISO, and other styles
3

Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

Full text
Abstract:
Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on the Complexity of Their Nature. Table. Comparison of Properties of Various Types of Virtual Assets of the Distributed Ledger Derivative of the Original Asset. Table. Main Properties and Parameters of Types of Tokenized Assets. Table. Classification of Virtual Assets as Tools for Implementing the Methods of Financial and Management Accounting of Property.
APA, Harvard, Vancouver, ISO, and other styles
4

Kennedy, Alan, Jonathon Brame, Taylor Rycroft, Matthew Wood, Valerie Zemba, Charles Weiss, Matthew Hull, Cary Hill, Charles Geraci, and Igor Linkov. A definition and categorization system for advanced materials : the foundation for risk-informed environmental health and safety testing. Engineer Research and Development Center (U.S.), September 2021. http://dx.doi.org/10.21079/11681/41803.

Full text
Abstract:
Novel materials with unique or enhanced properties relative to conventional materials are being developed at an increasing rate. These materials are often referred to as advanced materials (AdMs) and they enable technological innovations that can benefit society. Despite their benefits, however, the unique characteristics of many AdMs, including many nanomaterials, are poorly understood and may pose environmental safety and occupational health (ESOH) risks that are not readily determined by traditional risk assessment methods. To assess these risks while keeping up with the pace of development, technology developers and risk assessors frequently employ risk-screening methods that depend on a clear definition for the materials that are to be assessed (e.g., engineered nanomaterial) as well as a method for binning materials into categories for ESOH risk prioritization. In this study, we aim to establish a practitioner-driven definition for AdMs and a practitioner-validated framework for categorizing AdMs into conceptual groupings based on material characteristics. The definition and categorization framework established here serve as a first step in determining if and when there is a need for specific ESOH and regulatory screening for an AdM as well as the type and extent of risk-related information that should be collected or generated for AdMs and AdM-enabled technologies.
APA, Harvard, Vancouver, ISO, and other styles
5

Osypova, Nataliia V., and Volodimir I. Tatochenko. Improving the learning environment for future mathematics teachers with the use application of the dynamic mathematics system GeoGebra AR. [б. в.], July 2021. http://dx.doi.org/10.31812/123456789/4628.

Full text
Abstract:
Immersive technologies and, in particular, augmented reality (AR) are rapidly changing the sphere of education, especially in the field of science, technology, engineering, arts and mathematics. High- quality professional training of a future mathematics teacher who is able to meet the challenges that permeate all sides, the realities of the globalizing information society, presupposes reliance on a highly effective learning environment. The purpose of the research is to transform the traditional educational environment for training future mathematics teachers with the use of the GeoGebra AR dynamic mathematics system, the introduction of cloud technologies into the educational process. The educational potential of GeoGebra AR in the system of professional training of future mathematics teachers is analyzed in the paper. Effective and practical tools for teaching mathematics based on GeoGebra AR using interactive models and videos for mixed and distance learning of students are provided. The advantages of the GeoGebra AR dynamic mathematics system are highlighted. The use of new technologies for the creation of didactic innovative resources that improve the process of teaching and learning mathematics is presented on the example of an educational and methodological task, the purpose of which is to create didactic material on the topic “Sections of polyhedra”. While solving it, future teachers of mathematics should develop the following constituent elements: video materials; test tasks for self-control; dynamic models of sections of polyhedra; video instructions for constructing sections of polyhedra and for solving basic problems in the GeoGebra AR system. The article highlights the main characteristics of the proposed educational environment for training future mathematics teachers using the GeoGebra AR dynamic mathematics system: interdisciplinarity, polyprofessionalism, dynamism, multicomponent.
APA, Harvard, Vancouver, ISO, and other styles
6

Shapovalov, Yevhenii B., Viktor B. Shapovalov, and Vladimir I. Zaselskiy. TODOS as digital science-support environment to provide STEM-education. [б. в.], September 2019. http://dx.doi.org/10.31812/123456789/3250.

Full text
Abstract:
The amount of scientific information has been growing exponentially. It became more complicated to process and systemize this amount of unstructured data. The approach to systematization of scientific information based on the ontological IT platform Transdisciplinary Ontological Dialogs of Object-Oriented Systems (TODOS) has many benefits. It has been proposed to select semantic characteristics of each work for their further introduction into the IT platform TODOS. An ontological graph with a ranking function for previous scientific research and for a system of selection of journals has been worked out. These systems provide high performance of information management of scientific information.
APA, Harvard, Vancouver, ISO, and other styles
7

Soloviev, Vladimir, Oleksandr Serdiuk, Serhiy Semerikov, and Arnold Kiv. Recurrence plot-based analysis of financial-economic crashes. [б. в.], October 2020. http://dx.doi.org/10.31812/123456789/4121.

Full text
Abstract:
The article considers the possibility of analyzing the dynamics of changes in the characteristics of time series obtained on the basis of recurrence plots. The possibility of using the studied indicators to determine the presence of critical phenomena in economic systems is considered. Based on the analysis of economic time series of different nature, the suitability of the studied characteristics for the identification of critical phenomena is assessed. The description of recurrence diagrams and characteristics of time series that can be obtained on their basis is given. An analysis of seven characteristics of time series, including the coefficient of self-similarity, the coefficient of predictability, entropy, laminarity, is carried out. For the entropy characteristic, several options for its calculation are considered, each of which allows the one to get its own information about the state of the economic system. The possibility of using the studied characteristics as precursors of critical phenomena in economic systems is analyzed. We have demonstrated that the entropy analysis of financial time series in phase space reveals the characteristic recurrent properties of complex systems. The recurrence entropy methodology has several advantages compared to the traditional recurrence entropy defined in the literature, namely, the correct evaluation of the chaoticity level of the signal, the weak dependence on parameters. The characteristics were studied on the basis of daily values of the Dow Jones index for the period from 1990 to 2019 and daily values of oil prices for the period from 1987 to 2019. The behavior of recurrence entropy during critical phenomena in the stock markets of the USA, Germany and France was studied separately. As a result of the study, it was determined that delay time measure, determinism and laminarity can be used as indicators of critical phenomena. It turned out that recurrence entropy, unlike other entropy indicators of complexity, is an indicator and an early precursor of crisis phenomena. The ways of further research are outlined.
APA, Harvard, Vancouver, ISO, and other styles
8

Korotun, Olha V., Tetiana A. Vakaliuk, and Vladimir N. Soloviev. Model of using cloud-based environment in training databases of future IT specialists. [б. в.], July 2020. http://dx.doi.org/10.31812/123456789/3865.

Full text
Abstract:
The authors substantiates and develops the model of using cloud-based environment (CBE) in the training of databases of future information technology (IT) specialists, which consists of interrelated units: target (purpose, task of using CBE), conceptual (pedagogical approaches, didactic principles), organizational and semantic (characteristics of CBE, basic requirements for CBE, subjects of training, CBE of the teacher, CBE of the student, curricula of institution of higher education, educational-methodical complex of discipline “Databases”, installation and configuration of database management system, development of educational material from the database in electronic form, selection of cloud-based systems of distance learning, introduction of cloud-based systems of distance learning in the training of students’ databases, selection of CBE in database training (databases, forms, methods, tools), evaluative (criteria, indicators, levels of professional and practical competence of future IT specialists on the use of CBE in database training), effective (increased formation of the information and communication technologies of future IT specialists on the use of CBE in database training).
APA, Harvard, Vancouver, ISO, and other styles
9

Hatef, Elham, Renee F. Wilson, Susan M. Hannum, Allen Zhang, Hadi Kharrazi, Jonathan P. Weiner, Stacey A. Davis, and Karen A. Robinson. Use of Telehealth During the COVID-19 Era. Agency for Healthcare Research and Quality (AHRQ), January 2023. http://dx.doi.org/10.23970/ahrqepcsrcovidtelehealth.

Full text
Abstract:
Objectives. To assess how to provide telehealth care by identifying characteristics of telehealth delivery, patient populations, settings, benefits and harms, and implementation strategies during the COVID-19 era. Data sources. PubMed®, CINAHL®, PsycINFO®, and the Cochrane Central Register of Controlled Trials were searched from March 2020 to May 2022. Additional studies were identified from reference lists and experts. Review methods. We included studies that reported characteristics of telehealth use; benefits and harms of telehealth; factors impacting the success of telehealth, including satisfaction/dissatisfaction and barriers/facilitators; and implementation outcomes. We conducted a mixed-methods review, synthesizing quantitative and qualitative studies. Two reviewers independently screened search results for eligibility, serially extracted data, and independently assessed risk of bias of included studies. Results. We included 764 studies; 310 studies were included in our syntheses. Patients using telehealth were more likely to be people who are young to middle-aged, female, White, of higher socioeconomic status, and living in urban settings. Visits for mental and behavioral health conditions were more frequent than visits for other conditions, and mental or behavioral care was also more likely to be delivered via telehealth than care for other conditions. Across a variety of conditions, telehealth produced similar clinical outcomes as compared with in-person care. Telehealth care is appropriate for some patients, but more information is necessary to determine the suitability of telehealth for specific patient populations; patients and providers felt that telehealth may be less suitable and less desirable for patients with complex clinical conditions; and some patients perceive telehealth as a barrier to improved health outcomes owing to the absence of a physical exam and challenges in developing rapport and communicating with their care team. There was a lack of evidence addressing implementation cost, penetration, and sustainability of telehealth, and about telehealth implementation at the health system level. Conclusions. Whereas telehealth use spiked after the beginning of the pandemic, the characteristics of patients using telehealth follow a pattern similar to that for other healthcare and digital health services. We found that the use of telehealth may be comparable to in-person care across different clinical and process outcomes. Telehealth implementation has addressed the needs of both patients and providers to some extent, even as clinical conditions, patient and provider characteristics, and type of assessment varied. Telehealth has provided a viable alternative mode of care delivery during the pandemic and holds promise for the future.
APA, Harvard, Vancouver, ISO, and other styles
10

Mathew, Sonu, Srinivas S. Pulugurtha, and Sarvani Duvvuri. Modeling and Predicting Geospatial Teen Crash Frequency. Mineta Transportation Institute, June 2022. http://dx.doi.org/10.31979/mti.2022.2119.

Full text
Abstract:
This research project 1) evaluates the effect of road network, demographic, and land use characteristics on road crashes involving teen drivers, and, 2) develops and compares the predictability of local and global regression models in estimating teen crash frequency. The team considered data for 201 spatially distributed road segments in Mecklenburg County, North Carolina, USA for the evaluation and obtained data related to teen crashes from the Highway Safety Information System (HSIS) database. The team extracted demographic and land use characteristics using two different buffer widths (0.25 miles and 0.5 miles) at each selected road segment, with the number of crashes on each road segment used as the dependent variable. The generalized linear models with negative binomial distribution (GLM-based NB model) as well as the geographically weighted negative binomial regression (GWNBR) and geographically weighted negative binomial regression model with global dispersion (GWNBRg) were developed and compared. This research relied on data for 147 geographically distributed road segments for modeling and data for 49 segments for validation. The annual average daily traffic (AADT), light commercial land use, light industrial land use, number of household units, and number of pupils enrolled in public or private high schools are significant explanatory variables influencing the teen crash frequency. Both methods have good predictive capabilities and can be used to estimate the teen crash frequency. However, the GWNBR and GWNBRg better capture the spatial dependency and spatial heterogeneity among road teen crashes and the associated risk factors.
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Accounting information system characteristics' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography