Disclosure of Intellectual Capital in Annual Reports: An Empirical Study of the Listed Companies in Bangladesh (Published)
As the world economy is experiencing a transition from industrial to knowledge economy, intellectual capital (IC) has become a prominent feature of business transactions and discourse. Interest in IC and IC disclosure is rising in developed and developing countries. At present, Intellectual Capital Disclosure (ICD) is done voluntarily by very few leading corporations all around the world. Omission of ICD may adversely influence the quality of decisions made by users of accounting information or lead to material misstatements. Hence, rising importance of IC has necessitated insightful studies. With this background in mind, the study of 25 Bangladeshi knowledge based companies listed in Dhaka Stock Exchange (DSE) from Information Technology considered to be highly knowledge intensive has been undertaken in order to find out the disclosure level of recording and reporting of intellectual capital through content analysis of their corporate annual reports. It is evident from the study that level of intellectual capital reporting in the Bangladeshi companies is negligible and intellectual capital reporting has not received any preference or priority for the mentors of these corporations. On the basis the findings, the study recommends national and international accounting regulatory bodies to develop specific and uniform standard on identifying, measuring and reporting IC.
Effects of Perceived Information Technology Object, Perceived Information Technology Knowledge and Perceived Information Technology Operation on Employees Productivity (Published)
The study investigated the effects of information technology capability dimensions: IT objects (infrastructure), IT knowledge and IT operation on employee’s productivity. The entire population (N=51) of the School of Business, FCET Gombe were considered for the study. The sample is deemed adequate going by the software used. SmartPLS version 3 was used for the analysis. The result from the analysis and hypotheses testing suggest that three IT dimension have positive effects on employee’s productivity. The study offers some recommendation and propose avenues for future researches.
Intercultural Exchanges and Soft Skills Development in the Info-Tech-Enabled EFL Classroom (Published)
The present research study assesses the impact of an ICT-enabled English language environment on students’ intercultural exchanges and soft skills development. The major objective is to see whether an English course content that makes use of blogs, podcasts, and Internet-aided presentations allows intercultural encounters and boosts personal and professional development. The qualitative comments from the end–of–course interview are examined with regard to students’ reflections on their learning experience. Research findings show that the use of ICT-enabled class content does not bring about any considerable changes in students’ cultural practices, but stirs and triggers personal and professional changes (changes in attitudes) and allows learners to develop empowering soft skills, including personal development skills, communication skills, and conflict resolution skills.
The Effect of Information Technology on Inventory Management for the Manufacturing Companies in Mogadishu (Published)
The researcher studied for this article the effect of information technology on inventory management for the manufacturing companies in Mogadishu. The objectives of this study were to determine the information technology systems uses for inventory management by the manufacturing companies in Mogadishu and to examine the effect information technology on inventory management in Mogadishu manufacturing companies. The data was collected by using questionnaire and analyzed by descriptive statistics in SPSS for 86 respondents. The study found out that EPOS and EDI is the information technology that mostly the manufacturing companies in Mogadishu uses for inventory management and also the study shows that information technology effects the inventory management of the company.
Applying Business Process Reengineering to Small and Medium Scale Enterprises (SMES) in the Developing World (Published)
This research looks at processes in Small and Medium Enterprises (SME)s in the developing world and how Business Process Reengineering (BPR) can help them cut costs and also become more efficient. The researchers looked at a particular set of processes in a particular SME in the oil and gas industry in Nigeria. Principles of BPR that are applicable to SMEs were identified from previous literature on BPR. In deciding on a methodology for this research, guidelines from previous research publications on implementing BPR in SMEs were brought together to create a methodology for the study. This research will be of benefit to managers of SMEs in the Oil and Gas Industry trying to gain a competitive advantage in a challenging business environment.
Methods and Channels of Acquiring Information Literacy among Students in Creating Awareness on Library Services: A Case of Margaret Thatcher Library, Moi University, Kenya (Published)
Academic libraries have a mandate of enhancing teaching and research missions of their parent institutions through provision of library services. The emergence of modern information and communication technologies (ICTs) has revolutionized functions and services of libraries all over the world. Technological developments have affected not only the format and sources of the information libraries use to provide reference services, but also where we provide references services. Libraries and their resources have partially moved to the virtual world of the internet. As a result, library patrons can access resources from outside of the physical library. This paper shares findings of a study which identified the different information literacy methods and channels through which information literacy was used to create awareness of library services at Moi University, Kenya. The study was conducted through case study design. The target population comprised 32 library staff and 10,470 students. A sample of 457 respondents was selected breaking down to 425 students and 32 library staff. Probability and non-probability sampling adopted for the sample selection. Data collection methods consisted of questionnaires and interviews. This study used a mixed approach method where Quantitative data were analyzed by use of descriptive statistics and presented in tables while qualitative data were analyzed thematically. The findings indicate that library users are aware of the library services available and its access has been made possible through knowledge of internet skills gained from lectures given, handbooks and Bibliographic aid. Social networking (Facebook, Twitter, Blogs and online videos) are some of the effective channels that were identified. It is recommended that academic librarians provide more instruction to students and faculty who seek information. That students should be guided always through the borrowing procedures and issuance of copies of the library guide be improved.
Optimistic Hard Real Time Analysis of Connectionless Self Similar Traffic in ATM Networks (Published)
Network parameters were referred and background traffic types reference traffic background network utilization and number of hop connections. This paper describes Asymmetric digital subscriber simulation model developed using ADSL. ADSL is integrated with IP and ATM in order to provide QOS using this model a comparison study between network using IP and ATM over ADSL is provided. In general all the proposed schemes solve many of the fundamental issues faced by optical burst switching networks thereby making more practical and efficient in the near feature. Finally the proposed algorithm were fed with this information and from their outcome we derived our results and conclusions.
The Strategic Perspective of Intellectual Capital Accounting and Increased Market Value to Business Organizations in the Knowledge Society (Published)
The importance of this study status enjoyed by the accountant in creating additional positive flows directly, and indirect contribution in rising in the capital markets through the creation of an enabling environment capable of overcoming the problems facing professional activities and services for accountants and insurance company and shareholder requirements efficiently and effectively. This development led to a change in the Outlook for accounting work which was considered a service center because it was limited to logging operations and Fund, and with modern developments have changed the perception of the accounting strategy as a profit center and Given to the accountant of suggestions for alternatives to investment and finance operations and undermine the risk gap as a missed in negotiating with all parties, such as optimization of the advertising side of accounting resulting creation flows additional profit and effective contribution in shaping strategic plans which reflect positively on the market capitalization of the business. The main results of the researcher are: The changing perception of intellectual capital accounting strategic axis produce about profits and flows and actual additions contribute to increasing the market value of the business, and this changed perception of accounting service center to profit center. Successful organizations are able to address the gaps and shortcomings in the efficiency of the accounting staff and see how willing those cadres to deal with sophisticated technologies.
Engineering Education of E-Learning (Published)
Since the beginning of human , man trying to accomplishment and progress in effort has been spared and always trying to find the best, easiest, fastest, most cost-effective and … ways for this. Human knowledge is regarded by governments and nations .This century have most advances in science and technology , and obviously, despite this progress, face to face communication can’t answering to community needs training and knowledge transfer ,thus ,new ways of communication are required. Rapid advances in technology and media and the rapid spread of information and communication technologies, change the nature of how and why the place and time of learning and the emergence of a new type of learning is called e-learning. E-learning has evolved combination of traditional methods of teaching and learning using information technology that, the early twenty-first century as the preferred method of learning in an era of knowledge is introduced. The important step in development of E-Learning is learning capabilities and behavior of individuals and their attitudes. To increase the effectiveness of the training should increase awareness on this issue.to train people must to be use of engineering methods .so ,at first we must to specify the individual learning needs in various age and various groups of people and then prioritizing and planning. It is the responsibility of educating engineers.
Effects of Information Technology and Organizational Culture on the Performance of Accounting Information Systems (Survey in Bank “X” Branch Offices in Bandung) (Published)
The purpose of this study is to (1) find out the description of information technology, organizational culture and the performance of accounting information system of Bank ‘X’ in Bandung. (2) to determine how much is the influence of technology on the performance of Accounting Information system (3) To find out how much is the influence of organizational culture on the Performance of Accounting Information system. (4) To find out how much is the influence of information technology and organizational culture on the performance of accounting information systems. This study is expected to contribute to developing knowledge and solving problems. The methods used are descriptive method and verification method. The analysis unit for this study is a bank branch office in Bandung. Statistical data analysis uses multiple regressions. Based on the study result descriptively, information technology, organizational culture and the performance of Accounting Information System in Bank “X” of Bandung is good but, verivicatively it turns out that information technology has a significant effect on the performance of accounting information system, while organizational culture does not significantly affect the performance of accounting information system.
The Effect of Information Technology on Growth of Micro-Insurance Business: A Survey of Commercial Insurance Companies in Kenya (Published)
The micro-insurance business has a huge potential for growth in Kenya, which is typically a micro-insurance market. However, the country’s paltry growth in overall insurance penetration from 2.54% in 2006 to 3.0% in 2010 is not attributable to emerging business areas such as micro-insurance, but to the traditional insurance product lines. Information technology can be leveraged to increase micro-insurance penetration. This study examined the influence of information technology on the growth of micro-insurance business in Kenya. A survey of commercial insurance companies was conducted to provide an understanding of the effect of information technology as a driver of micro-insurance growth. The findings revealed a high positive significant correlation between information technology and growth of micro-insurance. The implication is that sustainable growth of micro-insurance business among the low-income Kenyan population can be greatly enhanced by leveraging the benefits of information technology. Therefore micro-insurance service providers should embrace information technology systems as a strategic action in order to tap into the ripe micro-insurance client base.
Financial information is expected to inform its stakeholders about an organization concerning the best objective decision making options. Most financial statements appear misleading occasioned by inappropriate application of discretionary accruals which falsify financial information. It is on this note that the research was carried out to further investigate the assertion. The research design adopted seventy (70) manufacturing companies contained in the stock exchange fact book of 2013 .The basis of this selection was on companies industrial output on yearly ratings by Manufacturing Association of Nigeria (MAN). The period of study covered seven years i.e. 2007 to 2013. In the Nigerian Stock Exchange Calendar, 2007 marked the end of the period of boom in stock trading after which the stock market experienced a near collapse in the stock prices to date. Findings revealed that the combination of electronic and manual sources of evidence complemented by the audit committee oversight function have positive significant effects on the financial performance of companies. Specifically, audit committee was found to have significant impact on financial performance of the entities via effective corporate governance. In particular, boards of firms that have functional and effective audit committee appear to have effectively oversee the financial transactions of the firms, and managers generally agree to comply with the board directives as prescribed. The evidence confirmed that audit committee, when constituted mostly of independent or non-executive directors, have a restraining effect on unauthorized actions of executive managers. It was concluded that the complementary role of IT, audit evidence and audit committee, ensure effective financial disclosure and by extension the financial position of an organization. It was therefore recommended that to ensure credibility of financial statement performance, the application of IT, audit evidence and the contribution of the audit committee be handled professionally. These should also be disclosed appropriately in the financial statement.
The Saudi Arabian context presents a difficult situation for integration of information technology, especially in girls’ classrooms. Saudi Arabia is a country characterized by Islamic culture and beliefs, and the educational concepts are deeply rooted in Islamic teachings and beliefs. Alenezi (2014) alleges that the challenge of integrating ICT in education for girls, while at the same time, considering Islamic values is a leading hurdle to the implementation of ICT policies in girls’ classrooms. Besides the culture, other factors are in play, in hindering the implementation of ICT in girls’ classrooms in the region. Alharbi (2013) observes that, although the government and other stakeholders have tried their best to incorporate and enhance ICT in Saudi Arabian classrooms, teacher attitudes and low levels of teacher training in ICT remain nagging challenges. Alshehri (2014) emphasizes that, weak preparation training for teachers in the field of ICT is a big hindrance to the incorporation of technology in classrooms. Since technology is transforming every aspect of human life, there is a need to integrate it effectively in the Saudi Arabian classrooms for girls, in order to enable them to keep at par with the global demands. For successful integration of ICT in girls’ classrooms, there is need to review and understand the challenges facing the integration, in order to devise the best action plan for dealing with the challenges. As observed by Alenezi (2014), the Saudi state agencies have been in the forefront to integrate technologies in classrooms, but with few gains. This current research paper will delve into the integration of technology in education for girls in Saudi Arabia, including the challenges and benefits of implementing the system.
Service Innovation and Competitive Advantage (Published)
Service Innovation suggests how the concept of service can be improved which is already in practice. This can be either refined competence in customer relations, channel of distribution or innovation in technology or it can be combination of all three. Investing in the development of both physical and non-physical components of products and services available for sale can lead to enhanced business prospects, ultimately ensuring success.
This paper attempts to indentify core ingredients of service innovation and their impact on Online B2B industry in attaining competitive advantage with a resource based view. The difference found in organizational performance in the context of Online Business can be partially explained by Information Technology, Human Resource Management, Research & Development and strategic alliances practices and policies.
Furthermore, the research also attempts to establish how proper implementation of Human Resource Management practices, experienced adoption of Information Technology and IT-enabled services, well connected and inform Research and development can all together render greater service innovation opportunities whereas strategic alliance is the mediocre variable which requires lots of efforts to impact positively on service innovation.
Factors Affecting Implementation Of Operational Strategies In Non Governmental Organizations In Kenya (Published)
: Effectiveness of implementation of operational strategies in NGOs in Kenya is inadequate. Strategies put in place by implementers are insufficient to ensure optimal service delivery to the beneficiaries. The study examined factors affecting implementation of operational strategies in non–governmental organizations in Kenya. It investigated the influence of resource allocation, competitive priorities, information technology and core competencies. A survey of employees at ActionAid International Kenya was conducted using a structured self-administered questionnaire. Data was analyzed using SPSS. The findings show that aligning operational strategies with resource availability enhances success in operational strategy implementation, and strategic resource allocation mechanisms avail the requisite equipment. Also, adoption of information technology and development of organizational core competencies increases the effectiveness of operational strategy implementation. For organizations to achieve their mandates more effectively and efficiently, the study recommends establishment of a strong cohesive management team with the right skills, adoption of up-to-date market-relevant information technologies to maximize on the core competencies, and more strategic selection of competitive priorities