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Introduction to Blockchain for Accounting Students 面向会计专业学生的区块链入门
Pub Date : 2020-08-19 DOI: 10.2139/SSRN.3395619
Theophanis C. Stratopoulos, Jesus Calderon
Financial professionals need to understand blockchain in order to evaluate its impact on the profession (e.g., audit, tax, consulting), as well as the impact on the business of their clients (e.g., auditees, investors). Given that financial professionals do not want to become programmers, cryptographers or database experts, what is the essential blockchain foundational knowledge that they need to have in order to evaluate and prepare for the effect of blockchain on business? Our objective with these teaching notes was to help accounting and finance students understand blockchain technology and how it works. Our attempt to develop this foundational knowledge was motivated by the potential of blockchain to disrupt several industries including financial and professional services. Leveraging this foundational knowledge the reader should be able to do the following: 1) Explain in plain English blockchain concepts. 2) Acquire the knowledge needed to form an opinion regarding the implications of blockchain for financial and professional services, and businesses in general. We hope that the foundational knowledge provided in these teaching notes will be the stepping stone to facilitate critical thinking and help students evaluate the pros and cons of proposed blockchain initiatives. It is important for students and professionals to use their trademark skepticism because according to the executive director of Hyperledger Brian Behlendorf "... [t]here is a tendency to talk about blockchain in very singular, reverential, almost religious tones."
金融专业人士需要了解区块链,以便评估其对行业的影响(例如,审计、税务、咨询),以及对客户业务的影响(例如,被审计方、投资者)。考虑到金融专业人士不想成为程序员、密码学家或数据库专家,为了评估和准备区块链对业务的影响,他们需要具备哪些基本的区块链基础知识?我们编写这些教学笔记的目的是帮助会计和金融专业的学生理解区块链技术及其工作原理。b区块链有可能颠覆包括金融和专业服务在内的多个行业,这促使我们尝试发展这一基础知识。利用这些基础知识,读者应该能够做到以下几点:1)用简单的英语解释区块链概念。2)获取所需的知识,形成对b区块链对金融和专业服务以及一般业务的影响的意见。我们希望这些教学笔记中提供的基础知识将成为促进批判性思维的垫脚石,并帮助学生评估提议的区块链倡议的利弊。对于学生和专业人士来说,使用他们标志性的怀疑态度是很重要的,因为超级账本的执行董事布莱恩·贝伦多夫(Brian Behlendorf)表示:“……人们倾向于用非常独特、虔诚、近乎宗教的语气谈论b区块链。”
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引用次数: 5
E-Commerce, Opportunities and Challenges: Prospectus for Developing Countries 电子商务,机遇与挑战:发展中国家的展望
Pub Date : 2020-03-15 DOI: 10.2139/ssrn.3587521
Levon Ghonyan
In developing countries, e-commerce can be a crucial tool for growth. Several authors have outlined the potential benefits of e-commerce for such countries (Moodley and Morris, 2004; Molla and Licker, 2005; Kshetri, 2007; Datta, 2011). Be that as it may, the e-commerce benefits are not known to most developing countries (Kshetri, 2007). Despite the fact that we live in the 21st century, the digital gap between developed and developing countries still remains. Large numbers of businesses and customers are connected via new platforms and social networks in this era. This growth is called social commerce which tends to be the result of a new stream in e-commerce (Hajli, 2013, 2014a; Hajli et al. , 2014) Although it is not taking place in developing countries, because they are still not using the correct e-commerce model and systems (Kshetri, 2007; Datta, 2011). Most research into developing countries is descriptive, has no clear theoretical basis (Kshetri, 2007; Datta, 2011). First of all, this study aims to understand potential barriers to e-commerce adoption in developing countries, in order to fill the current gap in the literature on e-commerce adoption in such countries. It challenges the current view of barriers, literature and models of e-commerce adoption particularly in SMEs within developing countries. The adoption of e-commerce is an important issue, particularly for the SME sector. Small businesses are one of the greatest changing divisions of e-commerce. Hence, the purpose of the study is to find a realistic framework, which can be applied in developing countries. This model needs to be investigated through an examination into current barriers to e-commerce adoption in those countries. This research attempts to provide a complex and conclusive view of opportunities and challenges that relate to the notion e-commerce. In deep details, the empirical example of developing countries, such as Armenia is going to be used, where markets are more flexible, and innovation is easier absorbed in economies that have holes to cover.

In the current study, mainly qualitative research methods are going to be used, using data from existing literature, including academic articles, books, periodicals, etc. Empirical evidence from Armenia and other countries is provided by the use of public databases and resources. Statistical research methods used in the research (descriptive statistics, time series analysis, etc.) comprise quantitative basis of the research. In the 1st Chapter the literature review is going to be made, in order to provide the full and complex understanding of the concept, main similarities and differences from the authors’ point of view. In the 2nd Chapter the literature is going to be analysed and compared with the empirical evidence from Armenia as a Case Study country, so as to find the academic justification for the activities in the business world. The E-readiness Assessment based on specific indexes and ICT Environment analy
在发展中国家,电子商务可以成为促进增长的重要工具。几位作者概述了电子商务对这些国家的潜在好处(Moodley和Morris, 2004;Molla and Licker, 2005;Kshetri, 2007;达塔,2011)。尽管如此,大多数发展中国家都不知道电子商务的好处(Kshetri, 2007)。虽然我们生活在21世纪,但发达国家和发展中国家之间的数字鸿沟仍然存在。在这个时代,大量的企业和客户通过新的平台和社交网络联系在一起。这种增长被称为社交商务,这往往是电子商务新流的结果(Hajli, 2013, 2014;Hajli等人,2014),虽然它没有发生在发展中国家,因为他们仍然没有使用正确的电子商务模式和系统(Kshetri, 2007;达塔,2011)。大多数对发展中国家的研究都是描述性的,没有明确的理论基础(Kshetri, 2007;达塔,2011)。首先,本研究旨在了解发展中国家采用电子商务的潜在障碍,以填补目前关于这些国家采用电子商务的文献空白。它挑战了目前对电子商务采用的障碍、文献和模式的看法,特别是在发展中国家的中小企业中。采用电子贸易是一个重要的问题,特别是对中小型企业而言。小企业是电子商务中变化最大的部门之一。因此,这项研究的目的是找到一个现实的框架,它可以适用于发展中国家。这种模式需要通过审查这些国家目前采用电子商务的障碍来进行调查。本研究试图提供与电子商务概念相关的机遇和挑战的复杂和结论性观点。在更深入的细节上,将使用发展中国家的经验例子,如亚美尼亚,那里的市场更灵活,创新更容易被有漏洞的经济体吸收。在目前的研究中,主要使用定性研究方法,使用现有文献的数据,包括学术文章,书籍,期刊等。利用公共数据库和资源提供了来自亚美尼亚和其他国家的经验证据。研究中使用的统计研究方法(描述性统计、时间序列分析等)构成了研究的定量基础。在第一章中,将进行文献综述,以便从作者的角度对这一概念以及主要的异同进行全面而复杂的理解。在第二章中,将对文献进行分析,并与亚美尼亚作为案例研究国家的经验证据进行比较,以便找到商业世界中活动的学术理由。基于具体指标和ICT环境分析(包括电子商务收入动态)的电子就绪度评估。在第三章中,将讨论在发展中国家执行已找到的解决办法的方法,并对亚美尼亚进行个案研究。根据在信息技术领域取得成功的国家的经验,我们为亚美尼亚提出了可能的发展模式。本章以研究结论结束,其中理论和实证证据将被评估并简要总结结果。
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引用次数: 0
'Classic' Representations about Innovation Diffusion 关于创新扩散的“经典”表述
Pub Date : 2019-11-05 DOI: 10.2139/ssrn.3481092
L. Spankulova
In this introductory chapter, firstly, we recall the basic concepts of the theory of innovation diffusion and knowledge flows. We provide an overview of the existing literature on research issues, which presents our ideas and significant research results, refracted into known facts. Secondly, we analyze the existing ideas in different branches of science about innovation diffusion in order to determine the possibility of using these ideas for econometric modeling of the relationship between knowledge flows and regional growth. Thirdly, we will focus on the discussion of systemically important and most pressing issues related to the theory of knowledge transfer, innovation diffusion and regional growth. The following sources were analyzed to identify trends: Publications in leading peer-reviewed scientific magazines indexed in Scopus and Web of Science databases; Publication in professional publications; the strategic and analytical documents prepared by the international organizations, the companies, authorities, large scientific and analytical centers; statistical and forecast data of international organizations - World Intellectual Property Organization, Statistical Service of the European Union, Organization for Economic Cooperation and Development, United Nations Educational, Scientific and Cultural Organization. In addition, according to the key words describing the main segments of the innovation economy, a bibliometric analysis of scientific publications indexed in the Scopus and Web of Science databases was conducted. In order to solve various economic problems, the theoretical models of interrelation between regional growth and innovation activities and, in particular, the theory of diffusion of innovations and knowledge flows describing this or that process are widely used. The study of "knowledge flows" has become one of the most important areas of research in modern economic literature. The term "knowledge flow" in the Google World Wide Web in 0.31 seconds gives 2,660,000 links in English, 189,000 in Russian. This is not just a new theory, but a practice - a large-scale global action, which involves millions of specialists.
在引言部分,我们首先回顾了创新扩散和知识流动理论的基本概念。我们提供了一个关于研究问题的现有文献的概述,其中介绍了我们的想法和重要的研究成果,折射成已知的事实。其次,分析了不同科学分支关于创新扩散的现有观点,以确定利用这些观点建立知识流动与区域增长关系计量模型的可能性。第三,我们将重点讨论与知识转移、创新扩散和区域增长理论相关的系统重要性和最紧迫的问题。分析了以下来源以确定趋势:在Scopus和Web of Science数据库中索引的领先同行评议科学杂志上的出版物;在专业刊物上发表;国际组织、公司、当局、大型科学和分析中心编制的战略和分析文件;世界知识产权组织、欧盟统计局、经济合作与发展组织、联合国教育、科学及文化组织等国际组织的统计和预测数据。此外,根据描述创新经济主要领域的关键词,对Scopus和Web of Science数据库中收录的科技出版物进行了文献计量分析。为了解决各种经济问题,区域增长与创新活动之间相互关系的理论模型,特别是描述这个或那个过程的创新扩散理论和知识流动理论被广泛使用。对“知识流动”的研究已成为现代经济文献中最重要的研究领域之一。谷歌万维网上的“知识流”一词在0.31秒内提供了266万个英文链接,18.9万个俄语链接。这不仅是一种新理论,而且是一种实践——一种涉及数百万专家的大规模全球行动。
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引用次数: 0
Encouraging Creativity, Excellence, Innovation, Knowledge and Justice, Across the Ages: Non Governmental Organisations and Their Role in Sustainable Development (Presentation Slides) 鼓励创意、卓越、创新、知识和正义:非政府组织及其在可持续发展中的作用(幻灯片)
Pub Date : 2018-12-13 DOI: 10.2139/ssrn.3300651
Marianne Ojo D Delaney PhD
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引用次数: 0
Estudio de Futuro de la Educación para el Transporte Marítimo Comercial de Mercancías Al 2030 (Foresight of Education for Commercial Maritime Transportation of Goods To 2030) 《2030年商业海上货物运输教育展望》(《2030年商业海上货物运输教育展望》)
Pub Date : 2018-11-23 DOI: 10.18601/01233734.n32.02
Catalina Juliana Tibaduiza Sacipa
El estudio de futuro de la educación para el transporte comercial de mercancías es el resultado de la aplicación del modelo prospectivo estratégico con técnicas de forecasting. Sin desvirtuar la integralidad del modelo, dentro de las técnicas propiamente prospectivistas se aplicó la encuesta Delphi, Ábaco de Regnier, Software Mactor, Software Smic-Prob-Expert y Matriz IGO. El resultado es un escenario apuesta disruptivo y factible que puede contribuir a un gran cambio en la economía nacional, con fundamento en la generación de nuevos empleos y el desarrollo sostenible de la población costera colombiana, de modo que se constituye como personal potencial para formarse como gente de mar y conformar la futura marina mercante nacional.
商业货物运输教育的未来研究是将战略预测模型应用于预测技术的结果。在不影响模型完整性的情况下,在适当的前瞻性技术中应用了Delphi调查、Regnier算计、Mactor软件、smc - prob - expert软件和IGO矩阵。结果是一个舞台赌注破坏性和可行可协助国民经济一个很大的变化,可以创造新的就业机会和哥伦比亚沿海人口的可持续发展,因此必须是作为个人潜力,形成未来国家商船海员和规范。
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引用次数: 0
Adopt Fast, Adapt Quick: Adaptive Approaches in the South African Context 快速采用,快速适应:南非环境下的适应性方法
Pub Date : 2018-08-02 DOI: 10.1007/978-981-13-0194-0_8
Boyuan Xing, Lufuno Marwala, T. Marwala
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引用次数: 22
Factors Influencing Innovative Behaviour of Teachers in Secondary Schools in the North East of Nigeria 影响尼日利亚东北部中学教师创新行为的因素
Pub Date : 2018-03-24 DOI: 10.22178/POS.32-9
F. A. Bawuro, I. Danjuma, Helavalada Wajiga
Innovative behaviour (IB) refers to the process of developing, generating, applying or promoting new ideas by employees to increase job performance. Today, the rapid social and technological changes in our environment highlight the significance of IB of employees and especially for teachers. Thus, this paper aimed to develop a conceptual framework of factors influencing innovative behaviour of teachers in secondary schools. The research was explored through critical related literature analysis. Findings were presented in form of descriptive analysis, which shows that workplace happiness (WP), organisational climate (OC), affective commitment (AF) and transformational leadership (TFL) play a direct role in affecting innovative behaviour. The paper concludes that WP, OC, AF and TL have a positive impact in creating the essential conditions to encourage teachers to show IB in schools.
创新行为(IB)是指员工开发、产生、应用或促进新想法以提高工作绩效的过程。今天,社会和技术的快速变化凸显了IB对员工尤其是教师的重要性。因此,本文旨在建立一个影响中学教师创新行为因素的概念框架。本研究通过批判性的相关文献分析进行探讨。研究结果以描述性分析的形式呈现,表明工作场所幸福感(WP)、组织气候(OC)、情感承诺(AF)和变革型领导(TFL)在影响创新行为方面发挥了直接作用。本文的结论是,WP、OC、AF和TL在创造鼓励教师在学校展示IB的必要条件方面具有积极的影响。
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引用次数: 30
Making the Jump: Understanding the Associativity Between Perceived Job Performance and Turnover Intention of IT Professionals in Higher Education 跨越式发展:高等教育IT专业人员工作绩效感知与离职意向的关联性研究
Pub Date : 2018-03-21 DOI: 10.2139/ssrn.3145662
Aeron Zentner
As higher education institutions continue to operationally mature, there is an inherent need to adopt new technology to maintain relevancy and efficiency. To meet the demand and expectation of modern society, information technology (IT) departments have seen rapid growth in higher education. However, similar growth trends within many industries have warranted these technical capabilities, which places these positions in high demand. A challenged faced by higher education institutions is the capability to attract, cultivate, and retain IT professionals based on the competitiveness of the market. Previous research has demonstrated that job performance has been found as an antecedent for turnover intention within the overall industry and IT occupations. The purpose of this study is to determine if similar associativity exists between perceived job performance and turnover intention within IT professionals in higher education. The results of the research can provide relevant information for institutions seeking to develop employee retention plans with IT departments.
随着高等教育机构在运作上的不断成熟,采用新技术来保持相关性和效率是一种内在的需求。为了满足现代社会的需求和期望,信息技术(IT)系在高等教育中迅速发展。然而,在许多行业中,类似的增长趋势保证了这些技术能力,这使得这些职位需求量很大。高等教育机构面临的一个挑战是,如何在市场竞争的基础上吸引、培养和留住资讯科技专业人才。先前的研究表明,在整个行业和IT职业中,工作绩效已被发现是离职倾向的先决条件。本研究的目的是确定高等教育IT专业人员的感知工作绩效与离职倾向之间是否存在类似的关联。研究结果可以为寻求与IT部门制定员工保留计划的机构提供相关信息。
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引用次数: 0
Computational Facilities and Web-Resources: Case Study of Large Private University with Fast-Growing Clients 计算设施和网络资源:大型私立大学与快速增长的客户案例研究
Pub Date : 2018-02-12 DOI: 10.6000/1929-7092.2018.07.15
Srikant Das, R. Subudhi, A. Patra
Speed, space and judicious sharing web-related resources are the key indicators of successful management of the computing-facilities and other web-resources of any progressive organisation. Such a case becomes much more demanding for any professional academic institution, where the majority stake-holders, that is the young student-users of web-resources, are heavily dependent on web-based learning and personal communications. Other stake holders, like administrative staff, teaching and research community of universities have web-dependence, mostly for known resources. Fast growing dependence of different categories of stake-holders of such large institutes warrants a case-study research, so as to study the present pattern of uses of web-resources, including the timing and pockets of users, and then to have a sustainable strategic planning for a better resource-management of web-resources for future. The present paper is a case study of a leading private university of Odisha (in India) with over 65,000 users of ‘university web-network’ and over 7500 fixed-systems, which analyses users’ time-series data of last quarter and suggests a futuristic model for optimal and effective use of ‘Institute Web-Resources and computing facilities’. It studies both fixed-line load and load-management of wireless (Wi Fi) connections, across the 25 campuses of the Institute, scattered and geographically located within 15 sq. km.
速度、空间和明智地共享与网络有关的资源是任何先进组织成功管理计算设施和其他网络资源的关键指标。对于任何专业学术机构来说,这种情况都变得更加苛刻,因为大多数利益相关者,即网络资源的年轻学生用户,严重依赖于网络学习和个人交流。其他利益相关者,如行政人员、大学的教学和研究社区,都依赖网络,主要是已知资源。这类大型机构中不同类型的利益相关者之间日益增长的依赖关系,需要进行个案研究,以研究当前网络资源的使用模式,包括用户的时间和口袋,然后为未来更好的网络资源管理制定可持续的战略规划。本论文是对印度奥里萨邦一所领先的私立大学的案例研究,该大学拥有超过65,000名“大学网络”用户和超过7500个固定系统,分析了用户上一季度的时间序列数据,并提出了一个优化和有效使用“学院网络资源和计算设施”的未来模型。它研究了该研究所25个校区的固定线路负载和无线(Wi - Fi)连接的负载管理,这些校区分散在15平方英尺的范围内。公里。
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引用次数: 0
Impact of Communication and Information on the Internal Control Environment in Palestinian Universities 通讯和信息对巴勒斯坦大学内部控制环境的影响
Pub Date : 2017-11-30 DOI: 10.2139/ssrn.3085429
Samy S. Abu Naser, Mazen Jehad Al Shobaki, Tarek M. Ammar
The study aims to identify the impact of information and communication on the internal control environment, empirical study on the Palestinian universities in the Gaza Strip, where the researchers dealt with five universities to see the impact of communication and information on internal control environment in these universities. The researchers adopted in his study descriptive and analytical approach. The study population consists of employees with administrative functions, either administrative or academic, with the exception of those in senior management or the University Council. The study population was (392) employees. A stratified random sample was chosen. (197) questionnaires were distributed and the number of questionnaires recovered was (160) questionnaires with a recovery rate of (81.2%), the researchers used a questionnaire to collect the data. The collected data were processed using (SPSS) to get the results. The study found the following results: the existence of shortcomings in the administrative communication in generall within the universities and therefore this shortcoming will reflect on the entire regulatory process especially that the communication process represents a significant part of everyday business. There exist a significant relationship between information and communication from one side and the internal control environment from the other side. The lack of significant difference between the responses of the respondents attributed to the variable (gender, age, and years of service). The existence of a fundamental difference between the responses of the respondents attributed to the variable (university, educational qualification, the administrative level). The study found a set of recommendations including the importance of updating systems and instructions of control periodically and parallel with the wheel of technology and scientific progress. The emphasis on administrative leaders to be a positive role model and set an example for employees in all business functions. Benefit from regional and international experiences in the application of control standards commensurate with the administrative system of the institution. The need to hold training courses for employees in the universities. Raise awareness of the importance of the control process and its benefits.
本研究旨在确定信息传播对内部控制环境的影响,实证研究以加沙地带的巴勒斯坦大学为研究对象,研究人员以五所大学为研究对象,观察信息传播对这些大学内部控制环境的影响。研究人员在他的研究中采用了描述性和分析性的方法。研究对象包括具有行政或学术职能的雇员,但高级管理人员或大学理事会成员除外。研究人群为392名员工。采用分层随机抽样。共发放问卷197份,回收问卷160份,回收率为81.2%,采用问卷调查法进行数据收集。采用SPSS软件对收集的数据进行处理,得出结果。研究发现了以下结果:大学内部普遍存在行政沟通的缺陷,因此这种缺陷将反映在整个监管过程中,特别是沟通过程代表了日常业务的重要组成部分。信息沟通与内部控制环境之间存在着显著的关系。受访者的回答之间缺乏显著差异归因于变量(性别,年龄和服务年限)。被调查者的回答之间存在根本差异归因于变量(大学、学历、行政级别)。该研究发现了一系列建议,包括定期更新系统和控制指令的重要性,并与技术和科学进步的车轮并行。强调行政领导要成为一个积极的榜样,并在所有业务职能部门为员工树立榜样。从适用与机构行政制度相称的控制标准方面的区域和国际经验中获益。需要在大学里为员工举办培训课程。提高对控制过程的重要性及其益处的认识。
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引用次数: 39
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Innovation Educator: Courses
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