Journal of Information Systems and Technology Management
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    436 research outputs found

    Relato financeiro eletrónico: as necessidades dos utilizadores no caso angolano

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    O relato financeiro eletrónico é uma realidade tornada possível com o aparecimento da Internet, cada vez mais utilizado pelas empresas na divulgação da informação contabilístico-financeira. Embora seja uma área de investigação relativamente recente, existem já diversos estudos e recomendações no sentido de as empresas potenciarem as suas possibilidades. Contudo, é mais escassa a investigação publicada que incida no lado da procura da informação contabilístico-financeira e que identifique as necessidades dos utilizadores quanto ao formato e conteúdo dessa informação. Assim, o objetivo deste estudo é verificar se as necessidades e interesses dos utilizadores deste tipo de informação, num mercado bolsista emergente, como é o caso de Angola, coincidem, ou não, com as recomendações e modelos de divulgação atuais. Concluímos que as necessidades dos utilizadores estudados correspondem às recomendações atuais, quanto ao formato de apresentação da informação contabilístico-financeira e respetivo conteúdo, devendo ser consideradas como referência pelas empresas que vão integrar o mercado bolsista emergente angolano. Este trabalho apresenta dois contributos: por um lado, a análise na perspetiva da procura da informação e, por outro lado, o estudo desta temática num mercado emergente, o que permitirá aos organismos reguladoras definir regras e recomendações antecipadamente, no que respeita ao relato financeiro eletrónico

    REGULATION MISUNDERSTANDING: CONVERGENCE COMPLEXITY PROVIDING FAILURES IN TELECOMMUNICATION SERVICES COSTS

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    This manuscript discusses a theoretical competitive scenario for telecommunications services, in particular voice over Internet protocol (VoIP), and finds that the economic benefits of the current technological convergence are based on three main factors: technological advances and updates; regulation failures related to technological complexity; and consumer inability to exploit the benefits of convergence. This study begins by giving the background to voice communication in the telecommunications sector and the misunderstanding of the competitive boundaries between technologies, service providers, and usage applications generated in an unregulated sector. Second, the kinds of regulation that organizes the development and pricing of integrated or bundled services are briefly discussed and presented. Third, theoretical analysis of the competitive environment is interpreted in terms of the three factors: technological advances, regulation failure, and consumer knowledge of convergence. Results derived from these factors are presented in the context of VoIP services. Finally, the work concludes by outlining the implications for regulatory reform and the impact on competitive behavior, and describes possibilities for the future management of the technology sector

    ABSOLUTE POVERTY AND THE DESIRE TO EMANCIPATE COMMUNITIES DRIVING MOBILE COMMUNICATION FOR DEVELOPMENT (M4D) IN AFRICA

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    In its opening remarks, The Economist declares emphatically that “Paying for a taxi ride using your mobile phone is easier in Nairobi than it is in New York”. There is no denying that Information and Communication Technology for Development (ICT4D) and its subset, Mobile Communication for Development (M4D) have contributed to developments in many societies. This is particularly more dominant and prevalent in developing countries than in the developed nations. This paper reviews reasons why ICT4D/M4D is viewed as more suitable for developing nations than for developed countries despite their technological advancements and higher mobile technology penetration. The conclusion from this review suggests that, absolute poverty and the desire to emancipate communities in developing countries are the driving force for innovation in ICT4D/M4D

    INFORMATION TECHNOLOGY GOVERNANCE IN PUBLIC ORGANIZATIONS: IDENTIFYING MECHANISMS THAT MEET ITS GOALS WHILE RESPECTING PRINCIPLES

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    The purpose of this article is to identify and validate a list of mechanisms that can meet the objectives and principles of IT Governance (ITG) in public organizations. These mechanisms can be useful to public organizations when implementing their ITG model. ITG mechanisms are a key part of an ITG model because high-level definitions (principles and objectives) are operationalized through them. This exploratory and descriptive cross-sectional research used qualitative and quantitative data. Data were collected in a literature review, structured interviews with ITG professionals and a survey with IT and Business Managers who belong to a network of managers, which is one of the main instances to discuss the ITG model. The results are a preliminary list of mechanisms identified through qualitative data and a final list of mechanisms validated through quantitative data. The focus is on public organizations because the necessity of an ITG model as a better means to govern the electronic services adoption in order to increase the public value to society

    Cloud computing: searching its use in public management environments

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    The research investigated the perception about cloud computing (CC) in public management environments. After, from the perspective of information technology (IT) people on those organizations, it has raised views on how IT in the cloud is seen as a solution for government-level service delivery. Then, managers of the top public management of two cities, sought aspects of feasibility, timeliness, necessity and actuality of the CC, for the provision of digital services. Listening revealed CN is known, although misunderstood and will only be effective when the process and community service dimensions are delineated by the municipal management (modeling and implementation). Nevertheless, it was realized that the technology will be absorbed by public information technology and will replace the traditional one-way service delivery, favoring the increase of computational intelligence distributed in social scale and the inclusive participation of the population in the management of cities

    SUSTAINABILITY IN INFORMATION TECHNOLOGY: AN ANALYSIS OF THE ASPECTS CONSIDERED IN THE MODEL COBIT

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    Parallel to the development of technology in its different fronts and particularly about the various applications of Information Technology (IT), another trend that has been consolidated in organizations is the search for sustainability. There are initiatives such as Green IT, Sustainable IT, and Green software that combine these two elements (IT and sustainability). In this context, this study aims to identify the presence of sustainability aspects in the COBIT (Control Objectives for Information and Related Technologies) model of IT management. Thus, this article seeks to verify if and how versions 4.1 and 5 of the COBIT model-which guide IT managers in the alignment of technical activities with the organization\u27s strategy-are related to sustainability, through the use of sustainability indicators defined by the Global Reporting Initiative (GRI) as a representative proxy of sustainability aspects necessary for the user organization of the model. This exploratory research makes use of documental research and presents the following main results: (1) partial alignment of the COBIT model with the generic categories of the GRI, especially the governance category; and (2) it highlights the small relation of this model with broader environmental and social aspects in the same way that it presents relationship limitations with economic aspects evaluated by the GRI

    INFORMATION TOKEN DRIVEN MACHINE LEARNING FOR ELECTRONIC MARKETS: PERFORMANCE EFFECTS IN BEHAVIORAL FINANCIAL BIG DATA ANALYTICS

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    Conjunct with the universal acceleration in information growth, financial services have been immersed in an evolution of information dynamics. It is not just the dramatic increase in volumes of data, but the speed, the complexity and the unpredictability of ‘big-data’ phenomena that have compounded the challenges faced by researchers and practitioners in financial services. Math, statistics and technology have been leveraged creatively to create analytical solutions. Given the many unique characteristics of financial bid data (FBD) it is necessary to gain insights into strategies and models that can be used to create FBD specific solutions. Behavioral finance data, a subset of FBD, is seeing exponential growth and this presents an unprecedented opportunity to study behavioral finance employing big data analytics methodologies. The present study maps machine learning (ML) techniques and behavioral finance categories to explore the potential for using ML techniques to address behavioral aspects in FBD. The ontological feasibility of such an approach is presented and the primary purpose of this study is propositioned: ML based behavioral models can effectively estimate performance in FBD. A simple machine learning algorithm is successfully employed to study behavioral performance in an artificial stock market to validate the propositions

    INTERNET OF THINGS-BASED PRODUCTS/SERVICES: PROCESS AND CHALLENGES ON DEVELOPING THE BUSINESS MODELS

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    Many companies nowadays are struggling to understand the unprecedented complexity of developing business models for products and services based on the Internet of Things (IoT). This article aims at investigating what are the elements to be taken into account in order to create a business model for IoT-based products/services and what are the main challenges faced in this process. To address these questions, we review the literature on the creation of business models for the IoT and we analyze data from an action research involving the generation of a business model for an IoT-based product - a smart door lock - in a small company. We explore how this process occurred and the challenges faced

    The importance of incubation processes from the perspective of incubated and graduated companies

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    This study seeks to analyze the importance of the incubation process for the viability and development of micro and small enterprises based on the perspective of incubated and/or graduated companies, in a technological incubator linked to a Community College in Santa Catarina. With respect to its objectives, this is a study of a descriptive nature with a qualitative approach. The data collection occurred through the application of a questionnaire. Through this study, it was possible to observe that the incubator is/was of great importance in the formation and implementation of the companies, providing greater viability and continuation for these companies on the market

    TRANSFER LEARNING FOR RESOLVING SPARSITY PROBLEM IN RECOMMENDER SYSTEMS: HUMAN VALUES APPROACH

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    With the rapid rise in popularity of ecommerce application, Recommender Systems are being widely used by them to predict the response that a user will give to a given item. This prediction helps in cross selling, upselling and to increase the loyalty of their customers. However due to lack of sufficient feedback data these systems suffer from sparsity problem which leads to decline in their prediction efficiency. In this work, we have proposed and empirically demonstrated how the Transfer Learning approach using five dimensions of basic human values can be successfully used to alleviate the sparsity problem and increase the efficiency of recommender system algorithms

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