Internet  has  given  possibilities  to  a  whole  new world within communication. Nowadays  the communication  inside organisations and companies  takes place  through  the Internet. The  idea  of  this paper  arose when one of  the  authors discussed  the  general  involvement of  the  tenant-owner’s association  in  the committee. Providing a new channel  for  communication  through a homepage  could  affect  the  attitude  of  the  tenants.  We  were  curious  of  what  effect  on communication  introducing a homepage would give. Also how you would  reach  the proposed effect, which is to increase the communication in the association. Through feasibility study we examined  the way of how the members communicated. After  the production of  the homepage we could see the effect of communication by having personal interviews.   Our  conclusion  is  that  the  communication  has  been  simplified  for members  and  for  the committee. Unfortunately not all members have used  the new  service,  this has been analysed. We  think  that  a  more  intensive  marketing  would  lead  to  more  interest.  The  user  must  be motivated and see the benefit of the product.

The growing popularity of the internet and its activities have opened a wide range of business opportunities especially in terms of e-business. Though, reports show that the adoption rate of e-commerce in developed countries seem to be striving, a lot of developing countries still struggle with slow e-commerce adoption rate. Democratic Republic of Congo (DRC) is one these countries where e-commerce adoption is still in its infant stages. However, because of the recent infrastructure improvements and the growth in telecommunication services in the country, internet penetration, more specifically, mobile Internet penetration is growing at a significantly fast pace. This could mean opportunities for e-business services in DRC. The objective of this research is to investigate the factors that could influence online shopping adoption in DRC. This investigation was carried out by adapting an extended version of the Technology Acceptance Model (TAM). A quantitative approach was used in the collection of data and the data was edited and analyzed using the programming language, R. Also, the analytical techniques used in conducting this research include: Descriptive Statistical Methods (Cross tabulation, frequencies) and inferential Statistical Methods (Logistic Regression, ANOVA and Chi square tests). The results from this research show that contrary to the conceptualized model in the literature review where the main constructs included: Perceived Ease of Use(PEOU), Perceived Usefulness(PU) and Perceived Trust(PT), it appears that Perceived Ease of Use(PEOU) does not have any significance in a user’s intention to shop online(p>0.01). However, this research found that Perceived Usefulness and Perceived Trust have a strong statistical significance to a user’s intention to shop online. Furthermore, we found that Gender, Income and Age do not have any moderating influence on the relationship between a user’s perception and their intention to shop online in DRC. However, when the relationship between VI perception and intention to shop online is moderated by experience, we find that there is a variation between users with prior online shopping experience and those without. While these research findings make for remarkable recommendations on a user’s intention to shop online, we recommend that further research on actual usage of e-commerce be examined in DRC to get a better understanding of consumer online behaviors.

Background:Working in virtual teams from a distance has been a trend for the past decades and today, it is how many companies operate. As a company grows and gets more global, the leadership of the company gets more challenging and more complex. This puts high pressure on the workers and requires team members that have special skill to be operating a team from distance. Purpose:The purpose of this study was to get a deeper understanding on the effect of different personality traits based on propensity to trust and technology communication anxiety, which are the predictors of job satisfaction in remote virtual team, according to the literature. Hypotheses:Hypothesis 1A: Conscientiousness is negatively correlated with propensity to trust. Hypothesis 1B: Extraversion is positively correlated with propensity to trust. Hypothesis 1C: Agreeableness is positively correlated with propensity to trust.Hypothesis 2a: Neuroticism is positively correlated with technology communication anxiety.Hypothesis 2b: Openness is negatively correlated with technology communication anxiety.Hypothesis 3: Propensity to trust is positively correlated with perceived virtual teams usefulnessHypothesis 4: Technology communication anxiety is negatively correlated with job satisfaction in remote virtual team.Hypothesis 5: Perceived remote virtual team usefulness is positively correlated with job satisfaction in remote virtual teams. Methodology:A quantitative study was conducted to address the aim of the study. In total, 54 questionnaires were gathered. After the quantitative study was analyzed, three interviews were conducted to interpret the findings.Findings:Among five personality traits, only two of them are found to be predictors of technology communication anxiety and propensity to trust. Perceived usefulness is found to be the strongest predictor for job satisfaction. However, the R square shows that there are some other factors that affect job satisfaction.

The main goal of this thesis was to obtain an understanding of the way in which accounting practices that are constantly in transition generate the information that is disclosed in corporate annual reports (CARS). The study shows that CARS may be seen as a product of two main interrelated information processing systems, the first being the mandatory financial information system (MFIS) and the second the discretionary information system (DIS). The MFIS uses accounting practices such as generally accepted accounting principles (GAAP), which include International Financial Reporting Standards (IFRS), International Accounting Standards (IASs), JSE regulations and the Companies' Act requirements, in producing the information disclosed in CARS. The needs of users to reduce the uncertainty and risks in their decision making have an influence on the constantly evolving accounting practices. Standard-setting bodies play a major role in the development and refinement of GAAP. On the other hand, the DIS, in order to provide a complete picture of business entities, uses discretionary accounting practices to produce the contextual information contained in CARS. These discretionary accounting practices are also currently in transition. They cater for the production of information on the business environment, and provide an operating and financial review, overview of strategy, forward-looking information, key performance indicators and information on corporate governance and transparency. Standard-setting bodies may be able to use the contextual information contained in CARS to develop and refine the GAAP used by the MFIS. / Thesis (DComm(Accounting Sciences))--University of Pretoria, 2008. / Financial Management / DCom / unrestricted

Raster images represent the treatment options of how the forest will be cut. Economic benefits from cutting the forest will be generated after the treatment is selected and executed. Existing raster images have many clusters and small sizes, this becomes the principal cause of overhead. If we can fully explore the relationship among the raster images and combine the old data sets according to the optimization algorithm to generate a new raster image, then this result will surpass the existing raster images and create higher economic benefits.    The question of this project is can we create a dynamic model that treats the updating pixel’s status as an agent selecting options for an empty raster image in response to neighborhood environmental and landscape parameters. This project is trying to explore if it is realistic to use deep reinforcement learning to generate new and superior raster images. Finally, this project aims to explore the feasibility, usefulness, and effectiveness of deep reinforcement learning algorithms in optimizing existing treatment options.    The problem was modeled as a Markov decision process, in which the pixel to be updated was an agent of the empty raster image, which would determine the choice of the treatment option for the current empty pixel. This project used the Deep Q learning neural network model to calculate the Q values. The temporal difference reinforcement learning algorithm was applied to predict future rewards and to update model parameters.   After the modeling was completed, this project set up the model usefulness experiment to test the usefulness of the model. Then the parameter correlation experiment was set to test the correlation between the parameters and the benefit of the model. Finally, the trained model was used to generate a larger size raster image to test its effectiveness.

No description available.

The master's thesis was worked out as the arhitectural study high security prison in Brno based on the submission. High security prison for 350 prisoners responds to the needs and trends of the modern jail. The new facility is based on the principle of space saving typological solutions with minimal attendance distance. The concept is divided into two main accommodation horseshoe-shaped objects that are associated with building, that are connected operating and administrative functions. Single floor for accommodation with two housing units, which include walking terraces. Terraces are sheathed with net freely crossing the connecting object and comprehensive area of all objects. It fulfills the function of the second security. In the middle of the complex there is a sports area. Production hall with facilities closed the back of a solid fence of area. By creating a compact self-functioning complex is achieved simplicity and closeness of the prison with economic use of the land.

L’objectif de cette recherche était de comprendre la perception de l’utilité del’information comptable dans l’optique d’une prise de décision et de l’évaluation durisque de crédit aux entreprises. Le questionnement d’actualité centré sur la qualité del’information comptable dans le contexte des récents scandales financiers nous ainterpellé sur la nécessité de comprendre ce qu’il en est dans le contexte camerounais.Pour ce faire, nous avons conceptuellement proposé un modèle issu de la revue de lalittérature et ajusté par une recherche exploratoire (16 entretiens).Méthodologiquement, les observations issues de l’expérience (134 répondants) sontopérationnalisées à l’aide des analyses de corrélation et de régression. Les résultatsindiquent que pour la dimension prise de décision, le lien est, statistiquementsignificatif entre les qualités globales de l’information comptable, l’utilisation del’information comptable, la taille de l’entreprise et, son utilité perçue. Par contre, pourla dimension évaluation du risque de crédit, la variable utilisation de l’informationcomptable n’est pas statistiquement un élément significatif de son utilité perçue. Lesrésultats nous font observer que si l’information comptable est jugée utile, elle est plusestimée pour la dimension de la prise de décision que pour celle de l’évaluation durisque de crédit. Par ailleurs, il est apparu que c’est la grande entreprise qui possèdeune utilité perçue plus favorable en regard de ces deux dimensions. / Objective of this research was to understand the perception of the usefulness ofaccounting information in the perspective of decision making and assessment of creditrisk for companies. Recently, related to some notorious financial scandals, the qualityof accounting information has been seriously questioned. This has challenged us toexamine what is going on in this respect in the Cameroonian context.376In order to do so, we have conceived a model starting from a literature survey andadjusted it on the basis of an exploratory research (16 interviews). Methodologically,the observations from the experiment (134 respondents) are operationalized usingcorrelation and regression analyzes. The results indicate that, in the decision makingprocess, the links between overall quality of accounting information, the use ofaccounting information, the company's size and the perceived usefulness isstatistically significant.However, for the assessment of credit risk, the use of accounting information is notstatistically significant as a variable factor of its perceived usefulness. We observe asresults that, if accounting information is considered useful, it is rather in terms ofdecision making in terms of the evaluation of credit risk. Furthermore, it was foundthat in big corporations business high quality accounting information is perceived asuseful in both dimensions.

Abstract Intangible assets is a thoroughly discussed subject in accounting research. Given the technological advances, intangibles become more common in today’s corporations. According to research, accounting for intangibles is a problematic area of accounting and suggestions vary on how these assets should be recorded in financial reports to provide useful information. Therefore, this study aims to contribute to existing knowledge on the relevance of intangible assets and investigate whether financial reports contain sufficient information regarding intangibles, to function as an appropriate basis for economic decision-making. Qualitative semi-structured interviews were conducted with seven analysts and fund managers active in Sweden, all of which have major experience from capital markets. The study takes an inductive approach and provides a holistic perspective of users’ perception on the significance of intangible assets and their information needs. The results show that analysts and fund managers consider intangibles to be an important part when analysing a company, but that its importance varies amongst companies and industries. Corporations are unequally skilled at presenting information of intangibles and the accounting system lacks uniform routines for accounting of these assets, which can be considered a flaw in the financial statements’ design. The book value of intangibles is of less relevance in an analysis, since these assets cannot be recorded at market value. Furthermore, the criteria for capitalisation can make some intangibles unrecorded, thereby absent in the financial statements. Users do not see this as a problem since financial statements are substituted with alternative sources of information. However, this may lead to information asymmetry among investors, as access to alternative sources of information differs between different types of investors. Keywords: intangible assets, financial statements, decision-making, usefulness, accounting, information asymmetry, user-perspective / Sammanfattning Immateriella tillgångar utgör ett väldiskuterat område inom vetenskapen och i takt med den teknologiska utvecklingen ökar förekomsten av immateriella tillgångsslag i dagens bolag. Redovisningen av immateriella tillgångar är enligt forskningen ett problematiskt område, och hur de bäst bör redovisas för att bistå med användbar information i de finansiella rapporterna råder det delade meningar om. Studien syftar därför till att bidra med ökad kunskap om immateriella tillgångars betydelse och om finansiella rapporter innefattar tillräckligt med information kring immateriella tillgångar för att fungera som ekonomiskt beslutsunderlag. I studien utfördes kvalitativa semistrukturerade intervjuer med sju analytiker och fondförvaltare verksamma i Sverige, samtliga med mångårig erfarenhet inom branschen. Studien har ett induktivt förhållningssätt för att bidra med ett holistiskt perspektiv på användarnas åsikter om immateriella tillgångars betydelse och deras informationsbehov. Resultaten från studien visar att analytiker och fondförvaltare anser att immateriella tillgångar har en viktig betydelse vid analyser, men att betydelsen varierar mellan bolag och branscher. Olika bolag är olika duktiga på att bidra med information kring immateriella tillgångar och i redovisningen saknas systematik för hur information kring immateriella tillgångar ska presenteras, vilket kan ses som en brist i finansiella rapporters utformning. Vid analys är det redovisade värdet i de finansiella rapporterna av mindre relevans, till följd av tillgångarnas avsaknad av marknadsvärden. Redovisningens krav för aktivering gör också att många immateriella tillgångar inte kan redovisas och saknas därmed i de finansiella rapporterna. Användarna ser dock inte det som ett problem, då finansiella rapporter kompletteras med alternativa informationskällor. Detta kan dock ge upphov till informationsasymmetri mellan olika investerare, då tillgången till alternativ information varierar mellan investerartyper. Nyckelord: immateriella tillgångar, finansiella rapporter, beslutsunderlag, användbarhet, redovisning, informationsasymmetri, användarperspektiv

Introducerandet av e-samhället har medfört både stora samhällsmöjligheter och samhällsutmaningar på individ-, organisations- och samhällsnivå. Det är i dagsläget invävt i vår vardagliga tillvaro och har med tiden transformerat hela samhället. Medborgare ges internetbaserad tillgång till samhällsservice från myndigheter dygnet runt, samtidigt snabbas processerna upp, stora skattebesparingar skapas och miljövinster görs. Informationsteknik är en resurs som rätt utnyttjad underlättar för privatpersoner och företag, stödjer effektivitet, kvalitet och interaktion. Sverige ligger i framkant när det gäller att ta tillvara på digitaliseringens möjligheter, men omställningen ställer höga krav på samhället där ständig innovation är nödvändig för att ligga i framkant. Den accelererande digitala strukturomvandlingen ställer även ökade krav på den offentliga sektorn som måste rustas för att följa med i utvecklingen när traditionella sätt att arbeta utmanas och behov av att kunna använda befintliga resurser effektivare skapas.Studien syftar till att utforska hur ökat samarbete mellan kommun och medborgare kan vara en värdefull grund för vidare e-tjänstutveckling, där samverkan är grunden för ett fungerande e-samhälle. Genom att inkludera medborgarnas behov och synpunkter kring kommunens elektroniska tjänster kan detta tillvaratas och leda till adderade egenskaper inom e-tjänsten. Målet är att bidra till en ökad förståelse för medborgarinvolvering vid utveckling av elektroniska tjänster hos kommuner för att bättre motsvara medborgarnas behov.Genom enkätundersökning och intervjuer har Borgholms kommuns elektroniska tjänster genomgått en utvärdering som genererat underlag för betydelsen av att involvera användare i utvecklingsprocessen. Dagens upplevelse av de elektroniska tjänsterna är att de är simpla samt begränsande och skulle kunna gynnas av att utvecklas utifrån användarnas perspektiv för ökad användbarhet och användarnytta. Informanter uttrycker även upplevelsen av missnöje relaterat till återkoppling med hänvisning till handläggningstid och att alternativa tillvägagångssätt behövt användas för att slutföra uppgifter.Baserat på Borgholms kommuns problematik kring utveckling av elektroniska tjänster har därav en användarcentrerad vägledning framställts som grundas i att involvera medborgaren genom utvecklingen. Den användarcentrerade arbetsprocessen är tilltänkt att bidra med större förståelse för medborgaren och dess behov med en förhoppning om att kunna utveckla elektroniska tjänster som är mer användbara och bidrar till ökad användarnytta. / The introduction of the e-society has led to both great societal opportunities and societal challenges at the individual, organizational and societal level. It is currently woven into our everyday lives and has over time transformed the whole of society. Citizens are given internet-based access to community services from authorities around the clock, at the same time speeding up processes, creating large tax savings and making environmental gains. Information technology is a resource that, when used properly, facilitates for individuals and companies, supports efficiency, quality and interaction. Sweden is at the forefront when it comes to taking advantage of the opportunities of digitalization, but the transition places high demands on society, where constant innovation is necessary to be at the forefront. The accelerating digital structural transformation also places increased demands on the public sector, which must prepare itself to keep up with developments when traditional ways of working are challenged and the need to be able to use existing resources more efficiently is created.The study aims to explore how increased collaboration between municipalities and citizens can be a valuable basis for further e-service development, where collaboration is the basis for a functioning e-society. By including the citizens' needs and views on the municipality's electronic services, this can in turn be utilized and lead to added properties within the e-service. The goal is to contribute to an increased understanding of citizen involvement in the development of electronic services in municipalities in order to better meet the needs of citizens.Through surveys and interviews, Borgholm Municipality's electronic services have undergone an evaluation that has generated a basis for the importance of involving users in the development process. Today's experience of the electronic services is that they are simple and limited and could benefit from being developed from the users' perspective for increased usability and usefulness. Informants also express the experience of dissatisfaction related to feedback with reference to processing time and that alternative approaches needed to be used to complete tasks.Based on Borgholm's municipality's problems regarding the development of electronic services, a user-centered guide has been produced which is based on involving the citizens through the development. The user-centered work process is intended to contribute to a greater understanding of the citizen and its needs with a hope of being able to develop electronic services that are more useful and contribute to increased user benefit.