The purpose of this paper is to contribute to the body of knowledge about to what extent integrated information systems, such as ERP and SEM systems, affect the ability to solve…
Abstract
Purpose
The purpose of this paper is to contribute to the body of knowledge about to what extent integrated information systems, such as ERP and SEM systems, affect the ability to solve different management accounting tasks.
Design/methodology/approach
The relationship between IIS and management accounting practices was investigated quantitatively. A total of 349 responses were collected using a survey, and the data were analysed using linear regression models.
Findings
Analyses indicate that ERP systems support the data collection and the organisational breadth of management accounting better than SEM systems. SEM systems, on the other hand, seem to be better at supporting reporting and analysis. In addition, modern management accounting techniques involving the use of non‐financial data are better supported by an SEM system. This indicates that different management accounting tasks are supported by different parts of the IIS.
Research limitations/implications
The study applies the methods of quantitative research. Thus, the internal validity is threatened. Conducting in‐depth studies might be able to reduce this possible shortcoming.
Practical implications
On the basis of the findings, there is a need to consider the potential of closer integration of ERP and SEM systems in order to solve management accounting tasks.
Originality/value
This paper adds to the limited body of knowledge about the relationship between IIS and management accounting practices.
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Barbara A. Rapp, Elliot R. Siegel, Rose Marie Woodsmall and Becky Lyon‐Hartmann
The paper presents an overview of the National Library of Medicine's 1988 field test and evaluation project, including the participation of 21 user sites, on the use of MEDLINE…
Abstract
The paper presents an overview of the National Library of Medicine's 1988 field test and evaluation project, including the participation of 21 user sites, on the use of MEDLINE products on CD‐ROM, and reports on the subsequent evaluation forum held at the NLM on 23 September 1988.
I. Hoffman and J.S. Koga
Provides a bibliography of CD‐ROM for librarians, covering casestudies, costs, product evaluation guidelines, databases, CDI,downloading/copyright and CD vs. online, for use when…
Abstract
Provides a bibliography of CD‐ROM for librarians, covering case studies, costs, product evaluation guidelines, databases, CDI, downloading/copyright and CD vs. online, for use when making decisions about the adoption of CD‐ROM.
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The arrival of CD‐ROM (compact disc read only memory) databases provides the opportunity for libraries to gain valuable experience in teaching end users how to search for…
Abstract
The arrival of CD‐ROM (compact disc read only memory) databases provides the opportunity for libraries to gain valuable experience in teaching end users how to search for bibliographic information. This paper considers some of the issues, by describing the experiences of one small medical school library (Charing Cross and Westminster), which has introduced the Medline database on CD‐ROM. Such issues include the assessment of training needs, the type of teaching sessions and the documentation. Details are given of the one‐to‐one approach adopted at Charing Cross and Westminster for training end users to search Medline on CD‐ROM. Fourteen references guide the reader to further papers on end user searching and CD‐ROM developments.
Studies the effect of eight CD indexes on online searching throughstatistical data of online searching conducted for the faculty, graduatestudents and researchers before and after…
Abstract
Studies the effect of eight CD indexes on online searching through statistical data of online searching conducted for the faculty, graduate students and researchers before and after acquisition of CD indexes. Findings indicate considerable decline in online searching use owing to CD indexes saving a large amount of money. Discusses the impact of CD indexes on staffing in the reference department.
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To test this proposition a comparison was made between online and CD‐ROM costs in several heavily used databases. Among other factors considered were funding methods, staff…
Abstract
To test this proposition a comparison was made between online and CD‐ROM costs in several heavily used databases. Among other factors considered were funding methods, staff investment, end‐user training, user access and cost recovery. The case of one South African academic library was examined in detail; the approaches of some other South African academic libraries were briefly touched on. Finally, although CD‐ROM was found to be more economic than online searching in the long term, the real problem would appear to be that South African academic libraries, in acquiring CD‐ROM, would be forced to choose, not between CD‐ROM and online, but between CD‐ROM and hard‐copy databases.
Studies the effect of eight CD indexes on online searching throughstatistical data of online searching conducted for the faculty, graduatestudents and researchers before and after…
Abstract
Studies the effect of eight CD indexes on online searching through statistical data of online searching conducted for the faculty, graduate students and researchers before and after acquisition of CD indexes. Findings indicate considerable decline in online searching use due to CD indexes, saving a large amount of money. Discusses the impact of CD indexes on staffing in the reference department.
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Joel S. Rutstein, Anna. L DeMiller and Elizabeth A. Fuseler
L. van Schalkwyk and H.D. Isaacs
Collective Investment Schemes in Securities (‘CISS’) and Collective Investment Schemes in Property (CISP’) are common business vehicles in the South African economy. Nevertheless…
Abstract
Collective Investment Schemes in Securities (‘CISS’) and Collective Investment Schemes in Property (CISP’) are common business vehicles in the South African economy. Nevertheless, there is still some uncertainty with regard to the tax treatment of these business structures, as the application of the specific income tax and capital gains tax provisions applicable to CISS and CISP results in several anomalies. The purpose of this article is to identify and highlight these anomalies by discussing the specific income tax and capital gains tax provisions applicable to CISS and CISP, and to suggest how some of these anomalies should be treated for tax purposes. It is submitted that the legislator did not consider the legal nature and practical operation of a CISS when the tax provisions for CISS were drafted. The tax treatment of CISP is also not without difficulties, especially where the CISP is constituted as an open‐ended investment company (OEIC’).
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The ongoing anthropological transformation urges the rethinking of education, underlining the inadequacy of our schools and universities in dealing with hypercomplexity, that is…
Abstract
The ongoing anthropological transformation urges the rethinking of education, underlining the inadequacy of our schools and universities in dealing with hypercomplexity, that is, with the global extension of all political, social, and cultural processes and with their indeterminacy, interdependence, and interconnection. The idea that educational processes are questions of a purely technical/technological nature, solely a problem of skills and know-how, is the “great mistake” of the hypertechnological society, based on the illusion of being able to measure and quantify everything, to eliminate error and unpredictability, and to achieve total control and rationality. It is necessary to rethink education radically because the extraordinary scientific discoveries and the dynamics of the new technologies have completely overturned the complex interaction between biological and cultural evolution, doing away with the borders between the natural and the artificial. Emergence and emergency themselves are structural features of complex systems (living, social, and human systems), rendered hypercomplex through today’s acceleration and virality, regarding not only education and socialization but also the representations and perceptions of all systemic processes. The merging of fields of knowledge and an epistemology of error become essential for the analysis and interpretation of this hypercomplexity and the unpredictability that distinguishes it.