This paper introduces a novel approach to teaching accounting as an integrated system by utilizing Excel as an emulation-like environment for the real flow of accounting information in the bookkeeping process. Leveraging Excel’s widespread accessibility and computational capabilities, the proposed system allows students to engage with complex accounting scenarios that require understanding the flow and interaction of multiple accounting objects. The system supports accurate calculations, automated financial reporting, and flexibility in account management, enhancing adaptability to diverse educational settings. A key advantage is its ability to initiate the accounting process with a trial balance containing non-null entries, a feature often unavailable in subscription-based accounting software. This Excel-based system provides a practical and intuitive platform for conducting examinations and fostering a deeper understanding of accounting principles, bridging the gap between theory and practice in accounting education.
Electronic computers. Computer science, Economics as a science
The advancement of information technology has driven a significant transformation in the banking sector through digital banking, which has now become the backbone of modern financial services. Digital banking offers efficiency, ease of transactions, and reduced operational costs. Despite these benefits, challenges remain, particularly the high initial investment costs and the complexity of customer adoption. Without a well-designed user acceptance strategy, substantial investments risk being underutilized. Therefore, a deep understanding of the factors influencing digital banking adoption is crucial to ensure the effectiveness of digital transformation initiatives. Previous studies have examined the acceptance and use of digital banking using popular models such as TAM, UTAUT, and UTAUT2. However, fragmented findings—caused by variations in results and the inclusion of additional variables—pose challenges for generalization. This study aims to develop a more comprehensive model of digital banking acceptance through a systematic review and meta-analysis. The results indicate that most core constructs of UTAUT2—such as Performance Expectancy, Effort Expectancy, Facilitating Conditions, Social Influence, Habit, Price Value, and Hedonic Motivation—are significant. Furthermore, external variables such as Trust, Perceived Security, Enterprise Image, Promotions, and Perceived Risk also play a role, thereby extending the model beyond the generic framework. The proposed model is expected to enrich the development of technology acceptance theory by introducing a context-specific framework for digital banking. It also provides strategic guidance for the banking industry to enhance adoption through targeted interventions on the most influential variables. Consequently, this model can serve as a stronger foundation for both institutional practices and future research in the field.
<p>In this paper, we are concerned with data pertinent to <i>transportation networks</i>, which model situations in which objects move along a graph-like structure. We assume that these networks are equipped with <i>sensors</i> that monitor the network and the objects moving along it. These sensors produce <i>time series data</i>, resulting in sensor networks. Examples are river, road, and electricity networks.</p>
<p>Geographical information systems are used to gather, store, and analyse data, and we focus on these tasks in the context of data emerging from transportation networks equipped with sensors. While tailored solutions exist for many contexts, they are limited for sensor-equipped networks at this moment. We view time series data as temporal properties of the network and approach the problem from the viewpoint of property graphs. In this paper, we adapt and extend the theory of the existing property graph databases to model spatial networks, where nodes and edges can contain temporal properties that are time series data originating from the sensors. We propose a language for querying these property graphs with time series, in which time series and measurement patterns may be combined with graph patterns to describe, retrieve, and analyse real-life situations. We demonstrate the model and language in practice by implementing both in Neo4j and explore questions hydrology researchers pose in the context of the Internet of Water, including salinity analysis in the Yser river basin.</p>
When working with domain-specific representations such as structural molecular representations and reaction mechanisms, learners need to be engaged in multiple cognitive operations, from attending to relevant areas of representations, linking implicit information to structural features, and making meaningful connections between information and reaction processes. For these processes, appropriate instruction, such as a clever task design, becomes a crucial factor for successful learning. Chemistry learning, and especially organic chemistry, merely addressed meaningful task design in classes, often using more reproduction-oriented predict-the-product tasks. In recent years, rethinking task design has become a major focus for instructional design in chemistry education research. Thus, this perspective aims to illustrate the theoretical underpinning of comparing cases from different perspectives, such as the structure-mapping theory, the cognitive load theory, and the variation theory, and outlines, based on the cognitive theory of multimedia learning, how instructors can support their students. Variations of this task design in the chemistry classroom and recommendations for teaching with case comparisons based on current state-of-the-art evidence from research studies in chemistry education research are provided.
The critieal distance theory is suitable for caleulating the creep-fatigue life of complex structures, but the calculation efficiency of this method is very low in engineering. To overcome this shortcoming, Python language was used for the secondary development of Abaqus software. The developed software can calculate the creep-fatigue life of the structure by using the critical distance method. To improve analytical efficiency, various functions were developed in the software, including model information extraction, material parameter import and calculation result output, ete. The applicability of the software was verified by analyzing a high-pressure turbine blade. The results show that the software can efficiently calculate the creep-fatigue life of complex structures by simplifying the steps of the critical distance method, and it has certain engineering value.
Mechanical engineering and machinery, Materials of engineering and construction. Mechanics of materials
Purpose. Maintaining approaches to designing a system for planned training of system integrator employees in relation to corporate infrastructure.Methods. The company’s internal processes related to employee training are considered, approaches to designing a system of planned corporate training for employees in the field of the department’s technological infrastructure are proposed.Results. The need to develop our own system for planned corporate training of system integrator employees was substantiated, functional requirements were formed, the architecture of the software complex was designed, intersystem interaction was designed, algorithms for calculating user recommendations were proposed.Conclusions. Despite the availability of solutions for corporate training on the market, developing your own system is still the optimal solution for a large company, allowing you to satisfy all the needs of employees and managers in managing corporate training, as well as the most optimal way to integrate the system into the existing over many years, the company’s technological infrastructure, while avoiding the involvement of thirdparty specialists.
Siti Aisyah, Adisthy Shabrina Nurqamarani, A.M. Wibowo
et al.
The purpose of this study is to measure whether organizational performance in the education sector could be improved through a learning and growth perspective, which involves constructs of human capital, information capital, and organizational capital. This research uses a quantitative approach with the survey as a data collection method and the structural equation model as the analysis method via Smart PLS software to measure the relationship between human, information, and organizational capital with organizational performance, from the perspective of learning and growth. This study concluded that human capital (HC) and Informational Capital (IC) simultaneously have a strong relationship to organizational performance (OP) with Organizational Capital (OC) as a mediating variable. Directly, HC and OC have a significant relationship with OP. While IC has a weak relationship with OP. These results conclude that without HC and OC, IC is a variable that functions to encourage and utilize HR work to form OC and OP. These findings strengthen the theory about the importance of human resource management in the education sector through aspects of meeting the needs of knowledge development, and skill competencies that keep up with developments. This finding also strengthens the theory that claim that learning and growth factors influence organizational performance along the internal process, financial, and customer per- spectives.
Political science, Political institutions and public administration (General)
English is a required university course in China and is a long-standing and consistent undergraduate-level course in China’s universities. It uses English as the medium and language of instruction to promote general education. As the most important content of undergraduate foreign language education, college English has different characteristics from other courses. It is only when its objectives, content, teaching activities, and assessment system fully reflect its unique requirements that it can truly achieve the ultimate goal of teaching this subject. With the advent of the information age, global economic integration and international exchange are deepening in various industries and fields. It is increasingly common for countries to require professionals to have foreign language skills, especially English as an international language. As a result, the demand for deeper English proficiency has become more prominent. In international communication, the English intercultural communication ability of key personnel directly affects the process of international communication, science and technology exchange, and the smooth transition of cultural conflicts in various fields and even determines the ultimate success of project cooperation. In this context, the effective use of English and cross-cultural communication skills is very important. Therefore, our higher education institutions are mainly responsible for training foreign language talents. However, the core problem facing English teaching in Chinese universities is the teaching value orientation. In particular, it seriously restricts the effectiveness of university English teaching. First, the value orientation of university English teaching deviates from the teaching objectives. It emphasizes the basic knowledge and skills of the English language, which makes teaching mainly stay on the foundation of the language. In other words, it is still limited to learning English for the sake of learning English, and the examination-oriented education is obvious, with a preference for instrumental teaching. Secondly, university English teaching focuses too much on the accumulation of English grammar rules and imitation drills, and the teaching style is dull and the teaching context is empty. This approach deviates from the characteristics of English intercultural communication, which makes the gap between the actual university English teaching and the real intercultural communication more and more obvious. Third, university English teaching lacks integration with other teaching values, especially with the humanistic orientation of university English teaching. Nowadays, a single teaching value orientation dominates university English teaching. As a result, the teaching around various English examinations has become a strange phenomenon in college English teaching.
Takayuki Haruki, Shota Yonezawa, Keiichi Koizumi
et al.
The dynamical network biomarker (DNB) theory detects the early warning signals of state transitions utilizing fluctuations in and correlations between variables in complex systems. Although the DNB theory has been applied to gene expression in several diseases, destructive testing by microarrays is a critical issue. Therefore, other biological information obtained by non-destructive testing is desirable; one such piece of information is Raman spectra measured by Raman spectroscopy. Raman spectroscopy is a powerful tool in life sciences and many other fields that enable the label-free non-invasive imaging of live cells and tissues along with detailed molecular fingerprints. Naïve and activated T cells have recently been successfully distinguished from each other using Raman spectroscopy without labeling. In the present study, we applied the DNB theory to Raman spectra of T cell activation as a model case. The dataset consisted of Raman spectra of the T cell activation process observed at 0 (naïve T cells), 2, 6, 12, 24 and 48 h (fully activated T cells). In the DNB analysis, the F-test and hierarchical clustering were used to detect the transition state and identify DNB Raman shifts. We successfully detected the transition state at 6 h and related DNB Raman shifts during the T cell activation process. The present results suggest novel applications of the DNB theory to Raman spectra ranging from fundamental research on cellular mechanisms to clinical examinations.
Nombre d’établissements éducatifs sont assimilables à des hubs sociaux (social hubs). Sur le marché de l’apprentissage, ils mettent massivement en œuvre des activités de hubbing social. Au-delà du réseautage et de la communication, ils rivalisent d’initiatives destinées à valoriser une image d’espace de rencontre porteur de sens et d’institutionnalisation de soi. Des biais d’optimisme comme des illusions de contrôle et de compétence apparaissent dans ces contextes où dispositif et situation pédagogiques sont indissociables des activités de médiatisations techniques et interpersonnelles.
Theory and practice of education, Special aspects of education
Unlike conventional forensics, digital forensics does not at present generally quantify the results of its investigations. It is suggested that digital forensics should aim to catch up with other forensic disciplines by using Bayesian and other numerical methodologies to quantify its investigations’ results. Assessing the plausibility of alternative hypotheses (or propositions, or claims) which explain how recovered digital evidence came to exist on a device could assist both the prosecution and the defence sides in criminal proceedings: helping the prosecution to decide whether to proceed to trial and helping defence lawyers to advise a defendant how to plead. This paper reviews some numerical approaches to the goal of quantifying the relative weights of individual items of digital evidence and the plausibility of hypotheses based on that evidence. The potential advantages enabling the construction of cost-effective digital forensic triage schemas are also outlined.Key points The absence of quantified results from digital forensic investigations, unlike those of conventional forensics, is highlighted. A number of approaches towards quantitative evaluation of the results of digital forensic investigations are reviewed. The significant potential benefits accruing from such approaches are discussed.
Criminal law and procedure, Public aspects of medicine
The article continues the study of the previously constructed mathematical model of distributing new information in the society. The model is a system of four ordinary differential equations with quadratic nonlinearity in the right parts. The study helps to determine two fundamental domains in the parameter space of the model that may be considered for application. In a particular sense, these domains provide for two diametrically opposite and essentially different scenarios of distribution of new information. In both cases, the phase space that corresponds to the conceptual meaning of the matter has only one stationary solution. It may be interpreted as the state of a society dominated by a particular conception, for instance, ideological, or technological, etc. In order to support a conception in a society, an administrative resource with the sufficient amount of information is used. However, in one of the parameter spaces this solution is instable, whereas in the other it is asymptotically stable. By applying qualitative methods of the theory of differential equations to each case, the authors study the global properties of the phase portrait of the constructed dynamic system. Besides, they give both conceptual and geometric interpretations of the results.
Giacomo Mauro D'Ariano, Paolo Perinotti, Alessandro Tosini
Any measurement is intended to provide $information$ on a system, namely knowledge about its state. However, we learn from quantum theory that it is generally impossible to extract information without disturbing the state of the system or its correlations with other systems. In this paper we address the issue of the interplay between information and disturbance for a general operational probabilistic theory. The traditional notion of disturbance considers the fate of the system state after the measurement. However, the fact that the system state is left untouched ensures that also correlations are preserved only in the presence of local discriminability. Here we provide the definition of disturbance that is appropriate for a general theory. Moreover, since in a theory without causality information can be gathered also on the effect, we generalise the notion of no-information test. We then prove an equivalent condition for no-information without disturbance---$\textit{atomicity of the identity}$---namely the impossibility of achieving the trivial evolution---the $identity$---as the coarse-graining of a set of non trivial ones. We prove a general theorem showing that information that can be retrieved without disturbance corresponds to perfectly repeatable and discriminating tests. Based on this, we prove a structure theorem for operational probabilistic theories, showing that the set of states of any system decomposes as a direct sum of perfectly discriminable sets, and such decomposition is preserved under system composition. As a consequence, a theory is such that any information can be extracted without disturbance only if all its systems are classical. Finally, we show via concrete examples that no-information without disturbance is independent of both local discriminability and purification.
In August 2015, Google reorganized its various interests as a conglomerate called Alphabet Inc. Under the new umbrella, Google’s search, data aggregation, and advertising subsidiaries, were joined by Sidewalk Lab and its suite of urban products: high-speed broadband services, Android Pixel2 phone, mobile mapping, autonomous cars, artificial intelligence, smart homes, and all the data captured therein. The City of Toronto’s recent award to Alphabet’s Sidewalk Lab for design services has sparked a heated controversy among urban planners and citizens alike. Toronto’s decision not only signals a different model of professional practice, but it also represents a conceptual shift away from citizen to urban consumer. By engaging a private technology company, one that passively captures data on its customers and then re-sales that data to third parties, Toronto’s smart city points to a significant change in the understanding and practice of contemporary urban planning and design.
Acknowledging the city as a site of disciplinary disruption, this paper introduces Bratton’s stack theory as a way to understand networked urbanism more generally, and Waterfront Toronto specifically. We build on Bratton’s position by closely examining twenty-first century histories and anthropologies related to the Internet, privacy, and the dominance of big data. Our principal concern is with the transformation of personal and environmental data into an economic resource. Seen through that particular lens, we argue that Toronto’s smart city has internalized relations of colonization, whereby the economic objectives of a multinational technology company take on new configurations at a local level of human (and non-human) information extraction – thereby restructuring not only public land, but also everyday life into a zone of unmitigated consumption.
Architecture, Urban groups. The city. Urban sociology
Definitions of transnational entrepreneurship are too general making it difficult to understand what distinguishes transnational entrepreneurship from other forms of entrepreneurship. In addition, these definitions identify the “immigrant”, “ethnic”, or “migrant” entrepreneur as the focal actor rather than the company. This makes it difficult to align transnational entrepreneurship with the theory of the firm and provide practical insights to practitioners. This article examines 11 definitions of transnational entrepreneurship, discovers the groups of words that best represent the information in a corpus comprised of 44 journal articles, identifies the key features that distinguish transnational entrepreneurship from other forms of entrepreneurship, and advances a new definition of transnational entrepreneurship. The results indicate that transnational entrepreneurship has two key distinctive features: cross-border investment logic and institutional distance – the difference in institutional context between countries. Accordingly, transnational entrepreneurship may be usefully defined as “a cross-border investment to acquire, combine, and recombine specialized individuals and heterogeneous assets to create and capture value for the company under conditions of institutional distance and uncertainty”. This proposed definition builds on the features that make transnational entrepreneurship distinctive, is consistent with the theory of the firm, and carries implications for how to grow companies at an early stage.
One of the most common approaches to comparing the results of the activities of higher education institutions is the use of indicators of bibliometry or sciencemetry. It is these indicators that formed the basis of the approach of the article. The article presents not only the results of the rating, but also various materials, a methodology for compiling national ratings, useful materials that allow the interpretation of ratings correctly.
Background: ‘Knowledge is power’ and software developing organisations are dependent on knowledge to achieve and maintain a competitive advantage. Subsequently, knowledge sharing is a key factor for modern software developing organisations to succeed in today’s competitive environment. For software developing organisations to reach their goals and objectives, knowledge sharing – and in particular the sharing of useful knowledge – needs to be targeted. To promote knowledge sharing, factors influencing knowledge sharing need to be identified and understood.
Objective: This study seeks to identify factors that negatively influence knowledge sharing in software development in the developing country context.
Method: Expert sampling as a subcategory of purposive sampling was employed to extract information, views and opinions from experts in the field of information and communication technology, more specifically from those who are involved in software development projects. Four Johannesburg-based software developing organisations listed on the Johannesburg Stock Exchange (JSE), South Africa, participated in this research study. Quantitative data were collected using an online questionnaire with closed-ended questions.
Results: Findings of this research reveal that job security, motivation, time constraints, physiological factors, communication, resistance to change and rewards are core factors negatively influencing knowledge sharing in software developing organisations.
Conclusions: Improved understanding of factors negatively influencing knowledge sharing is expected to assist software developing organisations in closing the gap for software development projects failing to meet the triple constraint of time, cost and scope.
Management information systems, Information theory
In a complex system, condition monitoring (CM) can collect the system working status. The condition is mainly sensed by the pre-deployed sensors in/on the system. Most existing works study how to utilize the condition information to predict the upcoming anomalies, faults, or failures. There is also some research which focuses on the faults or anomalies of the sensing element (i.e., sensor) to enhance the system reliability. However, existing approaches ignore the correlation between sensor selecting strategy and data anomaly detection, which can also improve the system reliability. To address this issue, we study a new scheme which includes sensor selection strategy and data anomaly detection by utilizing information theory and Gaussian Process Regression (GPR). The sensors that are more appropriate for the system CM are first selected. Then, mutual information is utilized to weight the correlation among different sensors. The anomaly detection is carried out by using the correlation of sensor data. The sensor data sets that are utilized to carry out the evaluation are provided by National Aeronautics and Space Administration (NASA) Ames Research Center and have been used as Prognostics and Health Management (PHM) challenge data in 2008. By comparing the two different sensor selection strategies, the effectiveness of selection method on data anomaly detection is proved.