Account System Research Articles

The Influence of the External and Internal Factors on the Adoption of the Performance measurement System in the Construction Industry in Yemen

This study was conducted for testing the hypothesis of the relationship between contingency and institutional variables and the adoption of the performance measurement system (PMS) in the construction industry in Yemen. These variables were ordered as external and internal contextual factors that facilitate or hinder the adoption of the modern managerial account systems such as PMS. A survey questionnaire was deployed in this study to gather the data from the largest construction firms representing classes 1, 2, and 3. Then, 104 were returned and usable questionnaires were used for the analysis by employing Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 0.3 software. The results show that the stakeholder involvement has the highest impact on the adoption of PMS whereas environmental uncertainty has no effect at all. In addition, leadership, information system, and quality management practices have significant positive effects, while the competition and strategy have significant but negative impacts on the adoption of PMS in construction firms in Yemen. Based on the findings, some implications have been drawn for promoting the adoption of performance measurement system in organizations in developing countries, including Yemen.

Study of an SB2 Beneficiary’s Pension Plan

The individual account pension system established by the Social Security Act 1997 shows that the contributions of beneficiaries invested in retirement fund managers have had negative returns and the investment instrument in which the contributions of the retirement savings system are invested are not known. The objective of this study is to analyze the contributions in AFORES of an SB2 classification beneficiary invested in SIEFORES and the performance they have generated that the statements reveal to quantify in a prospective study the value of the pension in its old age. It is hypothesized that the pension obtained by a beneficiary is insufficient to sustain a quality of life at this unproductive stage of life. It applies the hemerographic-legislative technique, and a quantitative study of time series. As a result of the study is concluded that the regime individual account system pensions contains uncertainty factors for the beneficiary and meets strict requirements for temporaryity and work activity, and pension income to be received in old age will not guarantee the quality of life of individual account holders.

ANALYSIS OF THE HEAD OF NAVAL ACCOUNTING PROSPECTIVE ASSESSMENT SYSTEM OF THE INDONESIAN NAVY BASED ON COMPETENCE BY ANALYTIC NETWORK PROCESS (ANP)

In the Navy's Posture Draft at 2005 to 2024, the readiness of Navy organization is determined by the component of Indonesian Navy's force consisting of personel, Alat Utama Sistem Persenjataan (defense system) and the method system it self. The Navy's Financial Accounting Unit as a Level IV Financial Agency is a unit that’s asked to assist the Commander / Head of the Unit to managing the management and administration of state finances. The selection or participation process is not only based on job descriptions, but must involve gentle and difficult factors. This study focuses on system analysis with several criteria in the position selection of Head of the accounting unit including soft and hard competencies and using the ANP method. This study aims to develop models and relevant criteria for selection of candidates for the Head of the Accounting Unit and provide alternative selection methods that can help the methods that have been used previously to get potential buyers who able to perform special tasks of the Navy. Furthermore, to process data, a literature study was conducted on the concept of MCDM, the Analytic Network Process (ANP). The Head of Account prospective scoring system application using Hypertext Preprocessor (PHP). The results of the study, obtained 5 criteria in the acquisition of Prospective Head of Accounts, these are Education, Competence, Health, Physical condition and performance. Then it produced a Candidate Account system in the form of software.
 Keyword : head of the accountant unit, soft and hard competencies, analytic network process (ANP),hypertext preprocessor (PHP)

Testing ecosystem accounting in the United States: A case study for the Southeast

Ecosystem accounts, as formalized by the System of Environmental-Economic Accounting Experimental Ecosystem Accounts (SEEA EEA), have been compiled in a number of countries, yet there have been few attempts to develop them for the U.S. We explore the potential for U.S. ecosystem accounting by compiling ecosystem extent, condition, and ecosystem services supply and use accounts for a 10-state region in the Southeast. The pilot accounts address air quality, water quality, biodiversity, carbon storage, recreation, and pollination for selected years from 2001 to 2015. Results illustrate how information from ecosystem accounts can contribute to policy and decision making. Using an example from Atlanta, we also show how ecosystem accounts can be considered alongside other SEEA accounts to give a more complete picture of a local area’s environmental-economic trends. The process by which we determined where to place metrics within the accounting framework, which was strongly informed by the National Ecosystem Services Classification System (NESCS), can provide guidance for future ecosystem accounts in the U.S. and other countries. Finally, we identify knowledge gaps that limit the inclusion of certain ecosystem services in the accounts and suggest future research that can close these gaps and improve future U.S. ecosystem accounts.

Institutionalism in Action: Balancing the Substantive Imbalances of “the Economy” through the Veil of Money

Scholars working on the history of economics and economic governance assume national income accounting emerged naturally out of Keynesian concerns with economic growth and wartime needs. This paper provides an alternative and more complex genealogy, arguing instead that income accounting was born out of a governmental project, implemented by institutionalist economists at the National Bureau of Economic Research (NBER) during the interwar period, to manage “the business cycle.” Bridging the literatures on the history of economic policymaking of the interwar period and the postwar triumph of “American Keynesianism,” it shows that institutionalists developed income accounting as a knowledge infrastructure to monitor inter-sectoral imbalances that generated cyclical fluctuations. Called the National Income and Product Accounts (NIPA) System, this infrastructure constructed “the economy” as a composite statistical object, composed of many disparate, nonfungible substantive elements that could not have been otherwise patched into a coherent whole. Wrapping these elements into the veil of money, the NIPA System became the interface through which policymakers intervened in intersectoral imbalances at the level of monetary flows with fiscal tools.

Kinerja Sistem Informasi Manajemen Pelayanan Publik Pemerintah Kota Pekalongan

The City of Pekalongan is one of economic growth hubs in Central Java. Pekalongan possesses a classic issue like an overweight and inefficient bureaucracy, lack of innovation, dissatisfaction of public service, and so on. The government then proceeds digital-based budget so that it succeeds to push public spending. This paper aims to provide an overview of Pekalongan City Government Performance Management in implementing Management Information Systems (MIS) for Public Services. The analysis uses various theoretical perspectives on public sector performance management, public services and public service performance innovation. This research is a descriptive study with data collection techniques using non-reactive content analysis through secondary data and documents that already exist. The analysis shows that the application of technology to the Pekalongan City government innovation performance can save energy, time and budget. Performance monitored through the system from planning to implementation can be monitored through information technology innovation. Thus, an efficient, fair, responsive, accountable public service system can be more easily achieved.

Non-linear control for electric power stage of fuel cell vehicles

Tough driving conditions like hilly areas, slippery roads, rough terrains and high-speed driving dominate the effects of non-linearities present within each component of a vehicle. Such conditions cause the behavior of components like energy sources, power processing blocks and electric traction motors to deviate from their nominal behavior. This research work presents two non-linear control methodologies, one being Lyapunov and Backstepping based controller loops and the other being Synergetic based controller loops for these vehicles. Proposed controller methodologies take into account system’s non-linearities ensuring asymptotic stability of the controlled system over a wide operating range. Performance of the proposed controllers is validated in MATLAB/Simulink environment. The simulation model used here is a genuine representation of electric power stage in FC-HEV. The controlled system successfully tracks system parameters to reference values when subjected to driving attributes of European extra urban driving cycle (EUDC).

МЕТОДОЛОГИЯ СОЗДАНИЯ ВИРТУАЛЬНОЙ ЛАБОРАТОРИИ ДЛЯ ТЕСТИРОВАНИЯ БЕЗОПАСНОСТИ РАСПРЕДЕЛЕННЫХ ИНФОРМАЦИОННЫХ СИСТЕМ

In view of the growth of scale and significance of information structure the problem in ensuring information safety and skilled technician training in this field becomes more and more urgent. A virtual laboratory within the use of which one could carry out own investigations will render in this work a considerable assistance. In this paper there is described a method for virtual laboratory creation with the aid of which it would be possible to carry out testing for penetration and to analyze methods ensuring safety for information systems. In the course of this laboratory creation there was used license software taking into account system requirements of the computer in which this laboratory was accommodated. Further in this paper there was considered a method for penetration testing on Metasploitable 2 vulnerable machine pre-configured. Next stage of the work consists in the realization and thorough consideration of potentialities in the application of the created laboratory for the simulation of own scripts by the example of Drupal vulnerable version. In the course of the operation there was shown a code for Python allowing the fulfillment of remote code carrying out. The purpose of this work was the formation of environment allowing the mastery for hacker’s action estimate and the analysis the origin of system certain vulnerable places. The actual skills obtained will render assistance in the information safety increase of actual information systems.

МОДЕЛЮВАННЯ І РЕІНЖИНІРИНГ ПРОЦЕСІВ СИСТЕМИ ЗАХИСТУ ІНФОРМАЦІЇ НА ОСНОВІ ТЕОРІЇ ГРАФІВ І МЕТОДОЛОГІЇ IDEF

The main categories of information security threats for an enterprise and theories that can form the basis of an information security system are considered in the work. Contextual and functional diagrams of the processes for ensuring the information system of an enterprise innotations IDEF0, IDEF3, DFD, as well as diagrams of individual subprocesses are constructed, their decomposition according to the IDEF methodology is performed. It was revealed that the subprocess“Elimination of threats” caused the most questions, and the feasibility of constructing a mathematical model of the information protection system was substantiated. A formal description of the information protection system as a model with full overlap is given, as well as its improvedversion is given taking into account vulnerabilities and system barriers. It is proposed to use the security value to evaluate the designed system. The main measures of reengineering the process of developing an information security system are identified. A comparative analysis of the diagramsfor the AS-IS and TO-BE options has been performed. The diagram of the subprocess of developing an information security system in the IDEF0 notation is analyzed, taking into account the improvedmathematical model of an enterprise information security system. The expediency of applying the principle of "reasonable sufficiency", which allows you to maintain a balance between the cost ofprotection and the resulting effect, is substantiated. The prospect of using a risk-oriented model to eliminate the shortcomings of the security model with complete overlap in modeling the processesof functioning of the information protection system is determined. It is concluded that it is necessary to study the effectiveness of reengineering using a risk-based model, which will allow us to assessthe risks from the implementation of information security threats and make the best decision to minimize risks and introduce new means of protecting the information security of the enterprise.

A novel photovoltaic-pumped hydro storage microgrid applicable to rural areas

This paper proposes a novel photovoltaic-pumped hydro storage microgrid design, which is more cost-effective than photovoltaic-battery systems. Existing irrigation infrastructure is modified in order to store energy at a low cost. This energy storage system pumps water from the bottom of a water well to a reservoir at ground level to store surplus energy in the form of gravitational potential energy. This stored water can be released back to the well through a turbine to generate clean electricity when it is needed, or it can be used for irrigation. This microgrid needs a complex management system that takes into account energy generation, energy demand, water demand, energy tariff, and system losses to determine pump power, turbine flow rate, as well as irrigation times. The proposed energy management system considers the current and future state of the system and compares cost-saving and feed-in income for each decision by using two forecasting methods and a multi-level optimisation algorithm. The performance of the management system is experimentally verified on a real pump and turbine. The objective of this study is not only to manage pump power and turbine flow rate, but also to manage irrigation times and water volume. The results show that adding irrigation and water management assist the energy management system in using stored water more efficiently. As a result, electricity costs are reduced by more than 31% compared to existing management methods. The proposed system is simulated in MATLAB to calculate annual electricity costs. The payback period and lifetime benefit of the proposed storage are calculated to investigate the economic aspects of the system.

MANAJEMEN PENGELOLAAN ANGGARAN KEUANGAN DAN ASET SD MUHAMMADIYAH 08 DAN SMP 06 DAU

The community outreach that will be carried out to strengthen the Management of Financial and Asset Management Budget of SD Muhammadiyah 08 and SMP 06 Dau which are accountable for the charity business of the Malang Regional Muhammadiyah Persyarikatan in the field of education. level of performance in certain periods. So far, SD Muhammadyah 08 and SMP Muhammadiyah 06 Dau have not been maximized in reporting financial management, especially reporting fixed assets that are managed. The purpose of this program is to explore the potential sources of potential funds and then prepare a budget that is able to measure the level of performance in certain periods. While the assistance is carried out to create an accountable financial management system using the principles of Good Governance (good financial governance). The method used in the service program using the RAD (Rapid Application Development) method. The results of the training on Management of Financial and Asset Budget Management were very satisfying. This was shown by the results of the pre-test of 12 participants 4 people with a value of 25. 3 participants with a value of 50, 3 participants with a value of 60 and the remaining 2 participants received a value of 70. After being given the concept of the budget and performance-based training is then performed post-test the average value of participants in 80.

Family physician system in Taiwan.

Following economic development and increasing healthcare demand, Taiwan has not only built a universal healthcare coverage payment system in 1995, but has also developed an accountable family physician system, called the Family Practice Integrated Care Project (FPICP), to deal with the pressures of an ageing society, since 2003. The community healthcare group-based family physician system is not only an important milestone for the development of family medicine in Taiwan but may also even serve as a global example for future family doctor systems. In this review, we aim to review the development of family medicine in Taiwan, the implementation and achievement of the FPICP, as well as the future prospects of system-based healthcare system. We firmly believe that only when the family physician system is well developed and put into practice with person-centered, family as a care unit, and community-oriented holistic care, can the objective of "everyone has their own family doctor" and sustainable operation of National Health Insurance be achieved.

Collaboration and Task Planning of Turtle-Inspired Multiple Amphibious Spherical Robots.

Amphibious Spherical Robots (ASRs) use an electric field to communicate and collaborate effectively in a turbid water of confined spaces where other mode communication modalities failed. This paper proposes an embedded architecture formation strategy for a group of turtle-inspired amphibious robots to maintain a long distance-parameterized path based on dynamic visual servoing. Inspired by this biological phenomenon, we design an artificial multi-robot cooperative mode and explore an electronic communication and collaborate devices, the control method is based in particular on underwater environment and also conduct a detailed analysis of control motion module. The objectives of control strategies are divided into four categories: The first strategy is that the leader robot controls the action of the overall robots to maintain collaborate together during motion along a desired geometric path and to follow a timing law that the communication efficiency and the arrival times to assigned sites. Furthermore, we design an adaptive visual servoing controller for trajectory tracking task, taking into account system dynamics with environment interactions. After that, the third strategy is a centralized optimization algorithm for the redistribution of target mission changes. Finally, this paper also proposes a new method of control strategies in order to guarantee that each robot in the team moves together according to the preset target toward its location in the group formation based on communication and stability modules.

Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting

A third wave of technological advancements, which is often referred to as “digitalization,” is affecting organizations across the board. This paper aims to present a comprehensive synthesis of the extant scholarly work on digitalization in the accounting literature. It does so through a systematic literature review that focuses on articles on digitalization published by the highest-ranked accounting journals in the period 2007–2017. By conducting a thorough review, we extend Rom and Rohde's (2007) literature review on integrated information systems (IIS) in management accounting. Furthermore, we utilize a modified version of the framework proposed by Rom and Rohde (2007) to classify and interpret the literature. This allows us to understand the differences between IIS and digitalization in accounting, and to illuminate avenues for future research. The paper concludes with an overview of three main differences in how IIS and digitalization have influenced accounting, and three concurrent avenues for future research on digitalization in accounting: the elusive boundaries of accounting, power relations, and knowledge production for decision making.

Financial and Economic Evaluation of Cotton Production in New HalfaAgricultural Corporation, Kassala State, Sudan (1981/1982-2009/2010)

The New Halfa agricultural Production Corporation (NHAPC) is considered as one of the leading agricultural scheme in cotton production, being the second largest in comparison with the Gezira scheme concerning the area. The Government’s agricultural policies were the main factors for the studying and knowing the financial and economic evaluation indicators for the production of cotton in New Halfa Agricultural Production Corporation during the period (1981/1982-2009/2010), and the comparison between these indicators for different periods in producing cotton at New Halfa Agricultural Production Corporation (first period 1981/1982-1991/1992) individual account system, (second period 1992/1993-2009/2010) liberalization in the following phases: Financial and economic indicators (net present worth NPW, benefit cost ratio B/C , internal rate of return IRR, net benefit investment N/K ratio, and payback period), area, production and average yield. The study was mainly based on the secondary data of the cotton crop at (NHAPC) such as areas, production, average yield, return, costs, benefits and net benefits for period (1981/82- 2009/10), using descriptive statistics, simple mathematics, and different ways of analysis and descriptive tables. The financial and economic evaluation during the periods (1981/1982- 2009/2010), (1981/1982-1991/1992), (1992/1993- 2009/2010) study showed that the production of cotton was feasible and the indicators were positive. The study recommended that the Government should have a commitment to appropriate agricultural policies, subsidize the agricultural sector particularly with regard to increasing the areas of cotton production, reduce the cost of production, process cotton locally to increase the added value, and manufacture the inputs locally for making more foreign currencies, and increase the cotton production through research development and extension.

ISAFM Paper of the Year for 2011

Intelligent Systems in Accounting, Finance and ManagementVolume 27, Issue 1 p. 39-39 ANNOUNCEMENT ISAFM Paper of the Year for 2011 Daniel E. O'Leary, Daniel E. O'LearySearch for more papers by this author Daniel E. O'Leary, Daniel E. O'LearySearch for more papers by this author First published: 10 March 2020 https://doi.org/10.1002/isaf.1468Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat No abstract is available for this article. Volume27, Issue1January/March 2020Pages 39-39 RelatedInformation

Current State and Challenges in the Implementation of Smart Robotic Process Automation in Accounting and Auditing

Technology development has grown rapidly in the last decades and gained importance for accounting and auditing through its identified potentials. Particularly the automation of judgment systems and systems that require human intervention, are deemed to be more relevant to confront a transformation through Robotic Process Automation (RPA). During the continuous development, the augmentation of such systems through Artificial Intelligence (AI) presents a greenfield project with high expectations. However theoretical frameworks have not yet been elaborative and sufficient to capture how such deployments can be conducted. Addressing this research gap, this study presents a summarized overview of the transforming RPA ecosystem and indicates what challenges are critical to being confronted for a successful implementation of such systems in accounting and auditing.

ISAFM Paper of the Year for 2012

Intelligent Systems in Accounting, Finance and ManagementVolume 27, Issue 1 p. 40-40 ANNOUNCEMENT ISAFM Paper of the Year for 2012 Daniel E. O'Leary, Daniel E. O'Leary orcid.org/0000-0002-5240-9516 Search for more papers by this author Daniel E. O'Leary, Daniel E. O'Leary orcid.org/0000-0002-5240-9516 Search for more papers by this author First published: 26 March 2020 https://doi.org/10.1002/isaf.1469Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat No abstract is available for this article. Volume27, Issue1January/March 2020Pages 40-40 RelatedInformation

Analysis of country’s competitiveness factors based on inter-state rating comparisons

Within the framework of the research was conducted an analysis of the modern level and problems of development of competitiveness, taking into account various aspects and system of advantages. In the article it was proved that despite the wide elucidation of the conceptual apparatus, methodological bases and ways of ensuring the competitive advantages of the respective objects of research, single, generalized point of view on this subject today doesn’t exist. It was done the analysis of the factors that ensure the country’s competitiveness on the basis of interstate rating comparisons, which made it possible to organize the factors according to the degree of influence by the Pareto’s method and to determine priority directions of state development.

Tracking Control for Directional Drilling Systems Using Robust Feedback Model Predictive Control

A rotary steerable system (RSS) is a drilling technology which has been extensively studied and used for over the last 20 years in hydrocarbon exploration and it is expected to drill complex curved borehole trajectories. RSSs are commonly treated as dynamic robotic actuator systems, driven by a reference signal and typically controlled by using a feedback loop control law. However, due to spatial delays, parametric uncertainties and the presence of disturbances in such an unpredictable working environment, designing such control laws is not a straightforward process. Furthermore, due to their inherent delayed feedback, described by delay differential equations (DDE), directional drilling systems have the potential to become unstable given the requisite conditions. This paper proposes a Robust Model Predictive Control (RMPC) scheme for industrial directional drilling, which incorporates a simplified model described by ordinary differential equations (ODE), taking into account disturbances and system uncertainties which arise from design approximations within the formulation of RMPC. The stability and computational efficiency of the scheme are improved by a state feedback strategy computed offline using Robust Positive Invariant (RPI) sets control approach and model reduction techniques. A crucial advantage of the proposed control scheme is that it computes an optimal control input considering physical and designer constraints. The control strategy is applied in an industrial directional drilling configuration represented by a DDE model and its performance is illustrated by simulations.