...recovery boosted AIS performance in 2010. Strong momentum of mobile internet usage as well as consumer adoption to smartphone have been the key contributor to 31% data growth. Demand of mobile internet continued to rise due to limited fixed-line infrastructure and trend of social networking. AIS continued to push toward data-bundling smart gadgets with lower price and richer features that drove higher penetration to Thai consumers. Also, both domestic voice usage and international revenue reflected the solid economic recovery throughout 2010 despite of a political hiccup during 2Q10. Domestic voice revenues picked up 3.5%YoY while rising international tourist arrival supported recovery in international roaming and IDD. Mild competition and highly efficient operation enlarged the operating margin through a low OPEX and CAPEX. Telecom market remained in stable contest due to saturation in voice market and mild competition. Cost efficiency programs were implemented since 2008 indicated by improved EBITDA margin three years in a row. In 2010, cash OPEX climbed down 4.9%YoY supported by lower marketing and network-related expenses. CAPEX was Bt5.2bn, an extraordinary low level due to expectation of 2.1GHz license auction in 2010. As a result, AIS built up Bt53bn operating cash flow, a 12.4% YoY growth, and free cash flow surged to Bt46.8bn, a 30% YoY growth. Reinforcing development of “EcoSystem” into 2011. With the long-term vision of “EcoSystem” announced in 2010, AIS will focus more...
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...THE IMPACT OF COMPUTER-BASED ACCOUNTING SYSTEMS ON MALAYSIAN PUBLIC SECTOR AGENCIES BY WAN ZURIATI WAN ZAKARIA A thesis submitted to the School of Business and Law, Central Queensland University, Australia, for the fulfilment of the requirement of the degree of Doctor of Philosophy (PhD) MAY 2014 ABSTRACT The positive and negative impacts of information technology (IT) have been continuously discussed and debated by researchers, practitioners and scholars for several years. In the public sector environment, IT can be a powerful tool for improving the delivery of government services with better collaboration among various governments. Therefore, the Malaysian Government, similar to many other governments, has planned and implemented a number of programmes to embrace the digital world by transforming itself to deliver information and services electronically. In public sector audit and accounting practices, the Malaysian Government has experienced local reform aimed at escalating transparency, streamlining accountability and improving overall financial management in line with international standards and practices. The purpose of this study is to evaluate the impact of computer-based accounting systems (CBASs) on the effectiveness of performing accounting tasks by Malaysian public sector agencies (PSAs). This study focuses on the impact of performancebased outcomes at three levels: individual task, accounting-related task, and organisational level...
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...However, within the corporate world, AI is widely used for complex problem-solving and decision-support techniques in real-time business applications. The business applicability of AI techniques is spread across functions ranging from finance management to forecasting and production. In the fiercely competitive and dynamic market scenario, decision-making has become fairly complex and latency is inherent in many processes. In addition, the amount of data to be analyzed has increased substantially. AI technologies help enterprises reduce latency in making business decisions, minimize fraud and enhance revenue opportunities. Definition of AI AI is a broad discipline that promises to simulate numerous innate human skills such as automatic programming, case-based reasoning, neural networks, decision-making, expert systems, natural language processing, pattern recognition and speech recognition etc. AI technologies bring more complex data-analysis features to existing applications. There are many definitions that attempt to explain what Artificial Intelligence (AI) is. I like to think of AI as a science that investigates knowledge and intelligence, possibly the intelligent application of knowledge. Knowledge and Intelligence are as fundamental as the universe within which they exist, it may turn out that they are more fundamental. One of the aims of AI is said to be the investigation of human cognition and AI is part of Cognitive Science. AI is really an investigation into the...
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...XBRL, short for Extensible Business Reporting Language, is a language used for the electronic communication of business information, providing major benefits in the preparation, analysis and communication of business information1. XBRL caused a revolution in business reporting, regulation and auditing. In 2009, the Securities and Exchange Commissions (SEC) issued a final rule requiring 500 largest public companies in the US to provide financial statement in XBRL format. By 2011 all the public company in US should submit their filings by using XBRL. Before the SEC’s mandatory use of XBRL, HTML (Hypertext Makeup Language) was widely used by companies as a major internet financial reporting technology. With the passage of time, HTML showed lots of shortcomings. The major disadvantage is that HTML cannot recognize content, so its use generally is limited and is not effective for extracting data. The HTML format also does not allow for searching, analysis, or manipulation of information without re-entering data to a spreadsheet or downloading some other software application that has analysis and manipulation capabilities2. Compared with HTML, XBRL offers many benefits to overcome above-mentioned problems. Not only the financial report preparers but also financial report users can be beneficial from XBRL. 1. For financial report preparers, XBRL can further increase the efficiency and effectiveness of accountants’ work3. They can automate the process of data collection. For...
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...1577-8517 The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs1 Elena Urquía Grande. Complutense University of Madrid. Spain. eurquiag@ccee.ucm.es Raquel Pérez Estébanez. Complutense University of Madrid. Spain. raquel.perez@ccee.ucm.es Clara Muñoz Colomina. Complutense University of Madrid. Spain. cimunnoz@ccee.ucm.es Abstract. This research study is aimed, based on empirical evidence, at measuring the relationship between the use of the Accounting Information Systems (AIS) by the Small and Medium Sized Enterprises (SMEs) in Spain, and firms’ improved performance indicators and productivity. This empirical study is based on a survey carried out among small and medium-sized firms to ascertain the extent to which development and implementation of accounting information systems had taken place, and subsequently an analysis was made as to how much this introduction may impact on improvement in outcome indicators and productivity. As interesting results we have found that there is a positive relationship among the SMEs that use AIS for fiscal and bank management and better performance measures. This research provides value added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and performance and productivity indicators in SMEs in Spain. Keywords: Accounting Information Systems (AIS), Small and Medium-Sized Enterprises (SMEs), performance...
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...Interservice/Industry Training, Simulation, and Education Conference (I/ITSEC) 2008 Five Forces Driving Game Technology Adoption Roger D. Smith U.S. Army Program Executive Office for Simulation, Training, and Instrumentation Orlando, FL roger.smith14@us.army.mil ABSTRACT The computer gaming industry has begun to export powerful products and technologies from its initial entertainment roots to a number of “serious” industries. Games are being adopted for defense, medicine, architecture, education, city planning, and government applications. Each of these industries is already served by an established family of companies that typically do not use games or the technologies that support them. The rapid growth in the power of game technologies and the growing social acceptance of these technologies has created an environment in which these are displacing other industry-specific computer hardware and software suites. This paper introduces five specific forces that compel industries to adopt game technologies for their core products and services. These five forces are computer hardware costs, game software power, social acceptance, other industry successes, and native industry experimentation. Together these influence the degree and rapidity at which game technologies are adopted in a number of industries. The military simulation industry is just one of the many industries that are being impacted by these technologies and the five forces are affecting it just as they are many other...
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...Business intelligence (BI) and Business Analytics (BA) Business intelligence (BI) is the transformation of raw data into meaningful and useful information for business analysis purposes. BI can handle enormous amounts of unstructured data to help identify, develop and otherwise create new strategic business opportunities. BI allows for the easy interpretation of volumes of data. Identifying new opportunities and implementing an effective strategy can provide a competitive market advantage and long-term stability. BI technologies provide historical, current and predictive views of business operations. Common functions of business intelligence technologies are reporting, online analytical processing, analytics, data mining, process mining, complex event processing, business performance management, benchmarking, text mining, predictive analytics and prescriptive analytics. Business analytics (BA) refers to the skills, technologies, practices for continuous iterative exploration and investigation of past business performance to gain insight and drive business planning. Business analytics focuses on developing new insights and understanding of business performance based on data and statistical methods. In contrast, business intelligence traditionally focuses on using a consistent set of metrics to both measure past performance and guide business planning, which is also based on data and statistical methods. Business analytics makes extensive use of data, statistical...
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...CONSULTATION PAPERS ON NEW CAPITAL ADEQUACY STANDARDS IN HONG KONG FEBRUARY 2005 EBRUARY Consultation Papers on New Capital Adequacy Standards in Hong Kong Please send any comments to: Basel II Team Banking Policy Department Hong Kong Monetary Authority 55th Floor Two International Finance Centre 8 Finance Street Central Hong Kong Or by e-mail to: Basel2@hkma.gov.hk by end-March 2005 Table of Contents 1. Weighting framework for credit risk (Standardised Approach) 2. Credit risk mitigation under the Standardised Approach 41 3. Weighting framework for credit risk (IRB Approach) 75 4. Criteria for transition to IRB Approach 137 5. Weighting framework for operational risk 161 1 3 (This page is intentionally left blank.) 2 WEIGHTING FRAMEWORK FOR CREDIT RISK (STANDARDISED APPROACH) Hong Kong Monetary Authority February 2005 3 Weighting Framework for Credit Risk (Standardised Approach) Contents 1. Introduction 1.1 1.2 2. Terminology Scope and application Measurement methodology 2.1 2.2 Credit risk mitigation 2.3 3. Standard portfolios for risk-weighting Calculation of risk-weighted amount Risk weights based on external credit assessment 3.1 Introduction 3.2 The risk weights for individual claims (a) Claims on sovereigns (b) Claims on public sector entities (c) Claims on multilateral development banks (d) Claims...
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...Google Research and Development Projects TC American Public University System Google Research and Development Projects Google has an arm of their company called Project X that is tasked with researching and developing new and evolving technologies. When many people think about Google they simply think of the company as a search engine and web mail hosting company. The fact is that Google excels in those areas but is also on the forefront of new technologies that have the potential to change how people drive, how internet services are deployed in remote areas, how home environmental systems are controlled and how internet orders are delivered (ExtremeTech, 2015). In particular, Google’s self-driving car, DeepMind artificial intelligence, Project Wing drone, Project Loon balloon internet and Nest home automation technologies show promise to improve the quality of life for many in the world. Google’s research and development mission is to consolidate information from across the world from many sources and then make that data both useful and available to all internet users (Spector, Norvig & Petrov, 2015). Additionally, Google uses the technology to improve existing goods and services as well as improving the environment through clean energy initiatives. Google as a company is focused on rapidly developing and implementing new technology in all areas but the research but the research and development arm is hyper-focused on technology innovation (Research.google.com, 2015)...
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...A Dynamic Oligopoly Game of the US Airline Industry: Estimation and Policy Experiments Victor Aguirregabiria∗ University of Toronto Chun-Yu Ho∗ Boston University This version: November 19, 2007 PRELIMINARY AND INCOMPLETE VERSION Abstract This paper estimates the contribution of demand, cost and strategic factors to explain why most companies in the US airline industry operate using a hub-spoke network. We postulate and estimate a dynamic oligopoly model where airline companies decide, every quarter, which routes (directional city-pairs) to operate, the type of product (direct flight vs. stop-flight), and the fare of each route-product. The model incorporates three factors which may contribute to the profitability of hub-spoke networks. First, consumers may value the scale of operation of an airline in the origin and destination airports (e.g., more convenient checking-in and landing facilities). Second, operating costs and entry costs may depend on the airline’s network because economies of density and scale. And third, a hub-spoke network may be an strategy to deter the entry of non hub-spoke carriers in some routes. We estimate our dynamic oligopoly model using panel data from the Airline Origin and Destination Survey with information on quantities, prices, and entry and exit decisions for every airline company over more than two thousand city-pair markets and several years. Demand and variable cost parameters are estimated using demand equations and Nash-Bertrand equilibrium...
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...Life François-Marie Arouet was born in Paris, the youngest of the five children[1] (only three of whom survived) of François Arouet (1650 – 1 January 1722), a notary who was a minor treasury official, and his wife, Marie Marguerite d'Aumart (ca. 1660 – 13 July 1701), from a noble family of the province of Poitou. Some speculation surrounds his date of birth, which Voltaire always claimed to be 20 February 1694. Voltaire was educated by the Jesuits at the Collège Louis-le-Grand (1704–1711), where he learned Latin and Greek; later in life he became fluent in Italian, Spanish and English.[2] By the time he left school, Voltaire had decided he wanted to be a writer, against the wishes of his father, who wanted him to become a notary. Voltaire, pretending to work in Paris as an assistant to a notary, spent much of his time writing poetry. When his father found out, he sent Voltaire to study law, this time in Caen, (Normandy). Nevertheless, he continued to write, producing essays and historical studies. Voltaire's wit made him popular among some of the aristocratic families with whom he mixed. His father then obtained a job for him as a secretary to the French ambassador in the Netherlands, where Voltaire fell in love with a French Protestant refugee named Catherine Olympe Dunoyer. Their scandalous elopement was foiled by Voltaire's father and he was forced to return to France.[3] Most of Voltaire's early life revolved around Paris. From early on, Voltaire had trouble with the...
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...Evolving Concepts of Crew Resource Management Embry-Riddle Aeronautical University Evolving Concepts of Crew Resource Management The roots of Crew Resource Management training in the United States are usually traced back to a workshop, Resource Management on the Flightdeck sponsored by the National Aeronautics and Space Administration in 1979 (Cooper, Lauber, & White, 1980). This conference was the outgrowth of NASA research into the causes of air transport accidents. The research presented at this meeting identified the human error aspects of the majority of air crashes as failures of interpersonal communications, decision making, and leadership. At this meeting, the label Cockpit Resource Management (CRM) was applied to the process of training crews to reduce "pilot error" by making better use of the human resources on the flightdeck. Many of the air carriers represented at this meeting left it committed to developing new training programs to enhance the interpersonal aspects of flight operations. Since that time CRM training programs have proliferated in the United States and around the world. Approaches to CRM have also evolved in the years since the NASA meeting (Helmreich, Merritt, & Wilhelm, 2001). CRM training is now used by all the major international airlines. A recent survey of International Air Transport Association affiliated airlines indicated that 96 per cent of respondents were running CRM courses. Over 60 per cent of these had been in existence...
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...In 1996, Harley-Davidson began the development of a corporate Supply Management Strategy (SMS) intended to move the company from a site-specific, transactional mentality to a long-term focus on supplier relationships. By July 1997, the initial planning meeting was held for an integrated procurement system, the supplier information link (SiL’K). Harley-Davidson followed a very thorough and rigorous process in implementing SiL’K to allow the organization time to become comfortable with this new philosophy and to ensure engagement and enthusiasm for SMS. By November 1997, momentum had built to the point that procurement managers were will to provide several part-time resources to the SiL’K project team. Their goal was to move the project from strategy to action. The next four months were spent mapping existing procurement processes to find commonalities across business units. Starting in April 1998, a reduced core team consisting of a smaller number of full-time resources started developing the desired future state (“to-be” processes). This team also began work on the detailed specifications and actively managed expectations through frequent communications with the stakeholders. By the end of September 1998, the team had completed a functional specification for the SiL’K system and distributed an RFQ to key stakeholders for review. The team’s shared vision of new processes and activities simplified the task of completing a jointly written RFQ. Internal acceptance and...
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...Peering E d i t o r : C h a r l e s Pe t r i e • p e t r i e @ s t a n fo rd . e d u Embracing “Web 3.0” Ora Lassila • Nokia Research Center James Hendler • Rensselaer Polytechnic Institute I n an article published in The New York Times this past November, reporter John Markoff stated that “commercial interest in Web 3.0 — or the ‘Semantic Web,’ for the idea of adding meaning — is only now emerging.”1 This characterization caused great confusion with respect to the relationships between the Semantic Web and the Web itself, as well as between the Semantic Web and some aspects of the so-called Web 2.0. Some wanted to reject the term “Web 3.0” as too business-oriented; others felt that the vision in the article was only part of the larger Semantic Web vision, and still others felt that, whatever it was called, the Semantic Web’s arrival in the Business section of The New York Times reflected an important coming of age. With the Resource Description Framework (RDF) and Web Ontology Language (OWL) — the languages that power the Semantic Web — becoming standards and new technologies reaching maturity for embedding semantics in existing Web pages and querying RDF knowledge stores, something exciting is clearly happening in this area. Semantic Web Background With more than 10 years’ work on the Semantic Web’s foundations and more than five years since the phrase became popular, it’s an opportune moment to look at the field’s current state and future opportunities. From...
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...ARTICLE IN PRESS Journal of Econometrics ] (]]]]) ]]]–]]] www.elsevier.com/locate/jeconom Modeling the diffusion of scientific publications Dennis Fok, Philip Hans Fransesà Econometric Institute, Erasmus University Rotterdam, P.O. Box 1738, NL-3000 DR Rotterdam, The Netherlands Abstract This paper illustrates that salient features of a panel of time series of annual citations can be captured by a Bass type diffusion model. We put forward an extended version of this diffusion model, where we consider the relation between key characteristics of the diffusion process and features of the articles. More specifically, parameters measuring citations’ ceiling and the timing of peak citations are correlated with specific features of the articles like the number of pages and the number of authors. Our approach amounts to a multi-level non-linear regression for a panel of time series. We illustrate our model for citations to articles that were published in Econometrica and the Journal of Econometrics. Amongst other things, we find that more references lead to more citations and that for the Journal of Econometrics peak citations of more recent articles tend to occur later. r 2006 Elsevier B.V. All rights reserved. JEL classification: C33; M21 Keywords: Diffusion of innovations; Multi-level regression 1. Introduction Citations to scientific publications like journal articles often show characteristics that bear similarities with the diffusion of a new product. Shortly after publication...
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