Search results

The purpose of this paper is to investigate the impact of cooperative principle on the information quality (IQ) by making objects more relevant for consumer needs, in particular case Wikipedia articles for students.

The authors performed a quantitative study with participants being invited to complete an online survey. Each rater evaluated three selected and re-written articles from Wikipedia by four IQ dimensions (accuracy, completeness, objectivity, and representation). Grice’s maxims and submaxims were used to re-write articles and make them more relevant for student cognitive needs. The results were analyzed with statistical methods of mean, standard deviation, Cronbach’s α, and ICC (two-way random model of single measure).

The study demonstrates that Wikipedia articles can be made more relevant for student needs by using cooperative principle with increase in IQ and also achieving higher consistency of students’ scores as recent research. In particular, students in the research perceived the abstract, constructed with cooperative principle, more objective and complete as reported in recent research.

The work can benefit encyclopedia editors to improve IQ of existing articles as well as consumers that would obtain more relevant information in less reading time.

This is one of the first attempts to empirically investigate the application of cooperate principle to make objects more relevant for consumer needs and impact of this on IQ. IQ improvement evidence is provided and impacts on IQ dimensions such as objectivity, completeness, accuracy, and representation for research community to validate and compare results.

The purpose of this research was to examine the number and type of sources cited by featured articles from the Slovene Wikipedia with the purpose of assessing their quality. A sample of random articles was also procured in order to give a clearer picture of the content of the Slovene Wikipedia.

A research was conducted on 122 featured articles from the Slovene Wikipedia from 2009, 2010 and 2011. The following aspects of the articles were analyzed: topic and originality of the article and number, language and type of sources cited.

The results have shown that most of the featured articles are adapted from the English Wikipedia, the most common topics being science, sports and history. Based on these results the authors have concluded that despite some deficiencies the featured articles on the Slovene Wikipedia are of much higher quality compared to random articles.

The biggest research limitation is the ever changing nature of Wikipedia and its articles, which hinders the process of analyzing results and relying on these results to be relevant in the future.

This is the first such research of the Slovene Wikipedia that deals specifically with citation analysis of featured articles. Results of this research offer valuable information to both editors of featured articles and users, as they point out certain deficiencies, which can be eliminated.

The purpose of this paper is to report on a research study that entailed the rigorous evaluation of the quality of a large multidisciplinary sample of Wikipedia articles. The objective of the paper is to assess whether Wikipedia can be used and recommended as a credible reference or information tool.

The 106 randomly generated Wikipedia articles are analyzed and evaluated on specific criteria (completeness, accuracy, presentation, objectivity, and overall quality). Articles are reviewed from a broad range of subject areas: arts, popular culture, entertainment, geography, history, science, technology, people, entities, and politics.

The findings indicate that overall the articles are objective, clearly presented, reasonably accurate, and complete, although some are poorly written, contain unsubstantiated information, and/or provide shallow coverage of a topic.

Further research on evaluating Wikipedia entries should include reviewing outward links to more accurately assess overall quality.

Wikipedia has a role as a reference and instruction tool.

This paper provides empirical data on a large number of articles on a wide range of disciplines in Wikipedia, supporting its use as an acceptable encyclopedia.

The purpose of this paper is to: first, provide a systematic review of the drivers of retail on-shelf availability (OSA) that have been scrutinized in the literature; second, identify areas where further scrutiny is needed; and third, critically reflect on current conceptualizations of OSA and suggest alternative perspectives that may help guide future investigations.

A systematic approach is adopted wherein nine leading journals in logistics, supply chain management, operations management, and retailing are systematically scanned for articles discussing OSA drivers. The respective journals’ websites are used as the primary platform for scanning, with Google Scholar serving as a secondary platform for completeness. Journal articles are carefully read and their respective relevance assessed. A final set of 73 articles is retained and thoroughly reviewed for the purpose of this research. The systematic nature of the review minimizes researcher bias, ensures reasonable completeness, maximizes reliability, and enables replicability.

Five categories of drivers of OSA are identified. The first four – i.e., operational, behavioral, managerial, and coordination drivers – stem from failures at the planning or execution stages of retail operations. The fifth category – systemic drivers – encompasses contingency factors that amplify the effect of supply chain failures on OSA. The review also indicates that most non-systemic OOS could be traced back to incentive misalignments within and across supply chain partners.

This research consolidates past findings on the drivers of OSA and provides valuable insights as to areas where further research may be needed. It also offers forward-looking perspectives that could help advance research on the drivers of OSA. For example, the authors invite the research community to revisit the pervasive underlying assumption that OSA is an absolute imperative and question the unidirectional relationship that higher OSA is necessarily better. The authors initiate an open dialogue to approach OSA as a service-level parameter, rather than a maximizable outcome, as indicated by inventory theory.

The purpose of this paper is to analyse the benefits and challenges of using a wiki as an intranet/content management system in a company.

Combined with elements of action research, a longitudinal case study of implementing a wiki in a department of a Slovenian company was conducted. Interviews, surveys and a log analysis were used for the data collection. The Delone and McLean information systems success model was the underlying theoretical approach to explore the information, systems and service quality.

While a wiki may bring important benefits and change to a company's information/knowledge management, the main challenges remain the same as with earlier technological solutions. Additional problems arise due to cultural issues, the lack of control over quality and the fact that service quality largely depends on the users.

A single case study within one company was conducted.

The findings are important for any manager or developer intending to implement a wiki as an intranet solution as they identify and classify potential challenges.

As one of the first longitudinal case studies of implementing a wiki, several new challenges of Web 2.0 applications and of creating online environments for knowledge sharing are identified, while well‐studied problems concerning other projects seeking to develop information systems also apply. A novel extension to the Delone and McLean model is proposed.

This study conducts a systematic review using 452 academic and industry articles from an initial set of 60,899 records obtained by 3 databases from 2012 to 2020. The authors compare and contrast blockchains with existing legacy systems. The authors identify existing regulation, accounting standards, guidelines and potential amendments in under-explored areas such as taxation, accounting treatment of crypto-assets/liabilities and detailed auditing procedures. The study aims to highlight the trends, differences and gaps between academic and industry literature. The authors provide a behavioral, social, cultural, organizational, regulatory, ethical, accountability and managerial perspectives of blockchain adoption in accounting. Finally, the study develops two adoption frameworks.

The authors' study follows (Moher et al., 2009) and (Briner and Denyer, 2012) methodology to conduct the systematic review and the steps are mentioned below. The authors construct a final sample of 452 from a preliminary search of three multi-disciplinary databases from 2012 to 2020. First, the authors motivate the review and formulate the research questions. Second, the authors aggregate relevant literature from both industry and academia and implement quality assessments. Third, the authors analyze the literature and construct the final sample of articles. Fourth, the authors conducted textual analysis, keyword frequencies and identify gaps, trends and similarities between academic and industry literature and develop the authors' frameworks

The authors identify 3 (ABDC, B and A* ranked) journals as publishing top article numbers with the highest article count for 2017 with 96 articles in academia and 2019 for the industry with 21 articles. Second-highest publications for academia occur in 2018 with 77 followed by, whereas in the industry, publications occur in the year 2016 with 16 articles. Two co-authors appear most popular with 103 articles. Word clouds, a mind map and article theme counts are used to identify nine key research clusters: data management, financial applications, sustainability, accounting and auditing, business and industrial, education, governance, privacy/security and disruptive technology.

Systematic reviews can have selection biases mainly due to search and selection criteria distortions when constructing the final sample of articles. The authors address selection bias by refining our search keyword combinations by using different permutations and using keywords from articles already collected. The authors employ three databases and review the reference list of articles collected to add more articles that may have been missed into our sample. In addition, to avoid inconsistent coding of domains/themes and interpretations, the authors carefully review our domain identifications and all our analysis twice independently using two research assistants to obtain the same conclusions.

The authors' unique contributions include reviewing additional papers, differentiating between industry, academic articles, common trends and gaps in much scattered prior literature. The authors identify existing accounting standards, guidelines, limitations and possible amendments required in future for blockchain adoption in accounting in taxation, accounting treatment of crypto-assets/liabilities and detailed audit procedures. Blockchains are compared with legacy accounting technologies and two frameworks for adoption developed. The authors' results could impact the understanding of existing regulation, accounting standards, future amendments, areas requiring clarity and future collaborative research between academia and industry across multi-disciplines. Practical implications to academics, professional bodies, regulators and industry practitioners exist.

The authors' study identifies significant implications on organizations, environment, culture and society in general. The authors identify that social engagement projects may be easily initiated and implemented with decentralized accounting information systems. Transparency and efficiency would change organization culture, ways accountants and even employees interact with each other and community. Anonymity in blockchains can be used for criminal activities. Coding of negative social dynamics to smart contracts may persist. Transparency of personally identifiable information may place individuals at risk. Regulation and standards would need to identify equity, ethics in blockchains which notwithstanding energy consumption, and could enable environmental protection increasing societal sustainability.

To the authors' knowledge, this is the first study that compares academic and industry literature of 452 articles to identify gaps and similarities from 2012 to 2020 using three multi-disciplinary databases. The authors' study is the first study to in detail existing accounting standards, unclear areas, future amendments for International Financial Reporting Standards (IFRS) standards on taxation, financial reporting and all aspects of auditing procedures. The authors further categorize prior literature into these key areas and develop two frameworks (DAERPS and DAIS) that are linked to our review results and prior literature. The authors identify the impact of blockchain adoption on key stakeholders, regulation, society, culture, organization, accountability and ethics.

The general meaning of “extenuating circumstances” for the purposes of section 76(2)(a) of the Income Tax Act, No. 58 of 1962, (the “Act”), was discussed by the current author in a previous article in this research journal. Certain defences or pleas and their effect on the level of penalties imposed by the judiciary were also analysed in previous articles in this research journal. These defences and pleas include reliance on a tax advisor, bookkeeper, accountant or member of staff and the conduct of the taxpayer before, during and after committing an offence. This article specifically examines those special or unusual defences or “extenuating circumstances” that may influence the level of a penalty that is imposed in terms of section 76 of the Act for offences that are committed in terms of that section.

Describes the background and development of the migration to an electronic journal collection by the W.W. Hagerty Library of Drexel University, Philadelphia. Starting in 1998, this transition was a key component of the library’s strategic plan, and with a few exceptions, journals are purchased in electronic‐only format whenever possible. Drexel’s collection now consists of only 800 print subscriptions and 5,500 electronic journals. The transition has had a considerable impact on library staffing and workflow. Offsetting a decrease in the activity levels relating to the print format is a large increase in workload for serials’ acquisitions and management functions. A newly created position of electronic resources librarian acts as a focal point for the integrated development of all electronic resources.

THIS article describes the Dove manufacture as it was in the autumn of 1947, when machines had been coming off the production line for about a year. At that time the full flow of one machine per working day had not been achieved, but most production snags had been eliminated and all but a few jigs were in their final form.