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The information systems (IS) literature has indicated the importance of data analytics capabilities (DAC) in improving business performance in organizations. The literature has also highlighted the roles of organizations’ data-related resources in developing their DAC and enhancing their business performance. However, little research has taken resource quality into account when studying DAC for business performance enhancement. Therefore, the purpose of this paper is to understand the impact of resource quality on DAC development for business performance enhancement.

We studied DAC development using the resource-based view and the IS success model based on empirical data collected via 19 semi-structured interviews.

Our findings show that data-related resource (including data, data systems, and data services) quality is vital to the development of DAC and the enhancement of organizations’ business performance. The study uncovers the factors that make up each quality dimension, which is required for developing DAC for business performance enhancement.

Using the resource quality view, this study contributes to the literature by exploring the role of data-related resource quality in DAC development and business performance enhancement.

The establishment of the Dubai Association Centre (DAC) back in 2014 was an important development in the association world in Dubai and the Middle East. The organization was established at a critical time when the area was switching to a knowledge-based economy. Throughout the years, DAC has experienced lots of success within its operations. It has increased membership, improved the ease of doing business for global associations and opened up Dubai and the Middle East to the rest of the world. Its success can be attributed to its efficient management, inter-unit integration with other organizations, intellectual capital development, service orientation, and social marketing efficiency. These success drivers have enabled it to sustain its growth as well as that of associations within it.

The purpose of this paper is to propose and examine the new user support in university network.

The new user support is realized by use of DACS (Destination Addressing Control System) Scheme which manages a whole network system through communication control on a client computer. This DACS Scheme has been studied conventionally by authors.

The new user support is more simplified than the normal user support in the network based on TCP/IP.

As a future research, the authors will implement the system for realizing DACS Scheme and apply that system to practical network. Then, the new user support proposed in this paper will be realized in practical network.

The functions needed for the new user support are confirmed. Some functions was confirmed in the past research. The other function is confirmed in the section of experimental results.

In the network introducing DACS Scheme, the setting of the client does not need to be changed at the time of changing a network system. In addition, annoying communication becomes very simplified. The first point is that the client computer which transmits annoying communication is specified simply. The second point is shown as follows. Because the influence to others is prevented by blocking a communication port of the client computer, time margin for the cause specification of annoying communication and the coping with it is generated effectively.

The purpose of this paper is to present the performance of an 8-bit hybrid DAC which is suitable for wireless application or part of a built-in test block for ADC. The hybrid architecture used is the combination of thermometer coding and binary-weighted resistor architectures.

The conventional DAC topology performance tends to degrade at high-resolution applications. A hybrid topology, which combines an equal number of bits of thermometer coding and binary-weighted resistor architectures operating at higher sampling frequency, was proposed in this work. The die was fabricated in 180 nm CMOS process technology with a supplied voltage of 1.8 V.

Measured results showed that the DNL and INL errors are within −1 to +1 LSB and −0.9 to +0.9 LSB, respectively for the input range of 0.9 V at the clock rate of 200 MHz, and this DAC was proven monotonic. This 0.068 mm² DAC consumed 12.6 mW for the data conversion.

This paper is of value in showing the equal division of bits from thermometer coding and binary-weighted resistor architectures provides smaller die size and enhances the performance of hybrid DAC, in terms of linearity, which are DNL and INL errors and guarantees monotonicity at higher sampling frequency.

The purpose of this study was to investigate the level of technology readiness (TR) of the Muslim and non-Muslim external auditors and its effect on their data analytics competencies (DACs). Literature is insufficient in addressing the comparative analysis of these constructs among these auditing professionals.

A survey was conducted on 201 external auditors. Questionnaire was developed based on TR and DAC literature. Pilot testing was conducted on 50 respondents, who were drawn from the sample.

Non-Muslim external auditors were found to be more technology ready than Muslim external auditors. The optimum dimension of TR was significantly different between Muslim and non-Muslim external auditors. Significant mean difference was found only for personal capabilities dimension of DAC between Muslim and non-Muslim external auditors. TR had a significant effect on Muslim external auditors’ personal capabilities dimension of DAC; however, there was insignificant effect on all DAC dimensions for non-Muslim external auditors. The highest DAC score of the external auditors were only at the beginner level for technical skills and technologies and tools expertise dimensions.

Using students as proxies for external auditors could lead to concerns with generalisability. Nonetheless, these students were competent to act as proxies as they had completed a six-month internship at an accounting firm.

The findings manifested the need for Muslim external auditors to be more technology ready. External auditors need to enhance their DAC to meet digital economic needs.

This study advocated the importance for auditing professionals to acknowledge the new data analytics challenges.

Modern supply chains have become increasingly vulnerable to disruptions, as evidenced by the recent COVID-19 crisis, the Suez Canal blockage and the war in Ukraine. The purpose of the study was to examine the impact of disruptions on organizations and their supply chains, and to examine which resilience principles and corresponding strategies were effective at maintaining and/or creating competitive advantage.

Anchored in contingent resource-based view theory and organizational information processing theory, the study uses an explanatory mixed-methods explanatory research design consisting of two surveys followed by semi-structured interviews to elaborate on the quantitative results.

The quantitative findings showed that data analytic capability combined with a data driven culture had a positive impact on competitive advantage through improved supply chain robustness. No similar effect for supply chain resilience on competitive advantage was found. This was explained by the qualitative findings which showed that insights enabled data analytic capability led to increased supply chain robustness by encouraging proactive measures such as safety stock and redundancies in the supply chain. However, supply chain resilience required these measures to be in place. Without them, supply chain managers were unable to act upon the insights enabled by visibility.

The empirical findings show that data analytic capability impacts supply chain robustness and resilience in different ways, especially in the context of unprecedented disruptions.

A critical instrument in managerial selection for the past 25 years has been the assessment centre (AC). One of the major reasons for its success is that it has relatively good predictive validity. However, ACs are not without problems. Despite their relatively good predictive validity, research has been unable to show adequately their content validity, and construct validity has not been demonstrated. It is for this reason that the need for and analysis of the development assessment centre (DAC) is being presented. A DAC needs to be seen as the start point ‐ not end point ‐ of development. However, the evolution of the ACs towards DACs remains too new to generalize on their impact on job performance although some related research is promising. This article examines AC characteristics and AC criteria such as: effectiveness requirements; validity; cost effectiveness and outcomes (descriptive or prescriptive). The gap between the AC and the DAC is examined in terms of design applications. DACs by having the combination of a clear and precise feedback and a pragmatic on‐the‐job follow‐up of what was learned in the simulations, can be a powerful instrument in enhancing the competencies of a business organization and its employees in terms of reliable and accelerated development within a dynamic and turbulent environment.

This paper aims to investigate whether the value relevance of accounting information has been affected by the occurrence of the Egyptian revolution financial crisis. More specifically, this paper examines the value relevance changes of three key accounting constructs: operating cash flow, normal non-discretionary accruals and discretionary accruals before and after the Egyptian revolution crisis.

Ordinary Least Squares (OLS) regression is used to examine the changes in earnings value relevance across before and after the Egyptian revolution crisis. The performance matched Jones model (Kothari et al., 2005) is used to estimate the discretionary accruals.

After the Egyptian revolution financial crisis, the discretionary accruals (DAC) information value has significantly improved. However, the non-discretionary earnings components (OCF and NDAC) have minimal changes. The evidence of further analysis indicates that managers are using the discretionary accruals to signal the future adding value investments that respond optimally to changes in discount rates.

The paper extends the literature debate about earnings management over a financial crisis; the findings provide implications for regulatory bodies that could learn how the common incentives of firms to attract potential investors during a crisis could lead them to provide a high-quality financial reporting.

Using data from the Egyptian market, the paper fills a research gap by examining the value relevance of earnings and tests whether the revolution crisis has influenced earnings reporting and firms’ values from a relatively developing country with special institutional and enforcement backgrounds.

This study investigates the relationships between data governance (DG), business analytics capabilities (BAC), and decision-making performance (DMP), with a focus on the mediating effects of big data literacy (BDL) and data analytics competency (DAC).

The study was conducted with 178 experienced managers in public service organizations, using a quantitative approach. Structural equation modeling (SEM) and mediation tests were employed to analyze the data.

The findings reveal that DG and BDL are critical antecedents for developing analytical capabilities. Big data literacy mediates the relationship between DG and BAC, while BAC mediates the relationship between DG and DMP. Furthermore, DAC mediates the relationship between BA capabilities and DMP, explaining most of the effect of BAC on DMP.

These results highlight the importance of DG in fostering BDL and analytical skills for improved decision-making in organizations.

By prioritizing DG practices that promote BDL and analytical capabilities, organizations can leverage business analytics to enhance decision-making.

The purpose of this paper is to describe the application of low‐glitch current cell in a digital to analog converter (DAC) to reduce the clock‐feedthrough effect and achieve a low power consumption.

A low‐glitch current switch cell is applied in a ten‐bit two‐stage DAC which is composed of a unary cell matrix for six most significant bits and a binary weighted array for four least significant bits (LSBs). The current cell is composed of four transistors to neutralize the clock‐feedthrough effect and it enables DAC to operate in good linearity and low power consumption. The prototype DAC is being implemented in a 0.35μm complementary metal‐oxide semiconductor process. The reduction in glitch energy and power consumption has been realized by preliminary experiment and simulation.

Compared to conventional current cell, more than 15 per cent reduction of glitch energy has been obtained in this work. The DAC is estimated that differential nonlinearity is within 0.1 LSB and the maximum power consumption is 68 mW at the sampling frequency of 100 MHz.

Comparison with other conventional work indicates that the current cell proposed in this paper shows much better performance in terms of switching spike and glitch, which may come from the extra dummy transistor in cell and reduce the clock‐feedthrough effect.