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With the progress of new technologies of information and communication, more and more producers of data exist. On the other hand, the web forms a huge support of all these kinds of data. Unfortunately, existing data is not proper due to the existence of the same information in different sources, as well as erroneous and incomplete data. The aim of data integration systems is to offer to a user a unique interface to query a number of sources. A key challenge of such systems is to deal with conflicting information from the same source or from different sources. We present, in this paper, the resolution of conflict at the instance level into two stages: references reconciliation and data fusion. The reference reconciliation methods seek to decide if two data descriptions are references to the same entity in reality. We define the principles of reconciliation method then we distinguish the methods of reference reconciliation, first on how to use the descriptions of references, then the way to acquire knowledge. We finish this section by discussing some current data reconciliation issues that are the subject of current research. Data fusion in turn, has the objective to merge duplicates into a single representation while resolving conflicts between the data. We define first the conflicts classification, the strategies for dealing with conflicts and the implementing conflict management strategies. We present then, the relational operators and data fusion techniques. Likewise, we finish this section by discussing some current data fusion issues that are the subject of current research.

The purpose of the article is to assess the effectiveness, compliance, adoption and lessons learnt from the pilot implementation of a data integration solution between an acute care hospital information system (HIS) and a long-term care (LTC) home electronic medical record through a case report.

Utilization statistics of the data integration solution were captured at one-month post implementation and again one year later for both the emergency department (ED) and LTC home. Clinician feedback from surveys and structured interviews was obtained from ED physicians and a multidisciplinary LTC group.

The authors successfully exchanged health information between a HIS and the electronic medical record (EMR) of an LTC facility in Canada. Perceived time savings were acknowledged by ED physicians, and actual time savings as high as 45 min were reported by LTC staff when completing medication reconciliation. Barriers to adoption included awareness, training efficacy and delivery models, workflow integration within existing practice and the limited number of facilities participating in the pilot. Future direction includes broader staff involvement, expanding the number of sites and re-evaluating impacts.

A data integration solution to exchange clinical information can make patient transfers more efficient, reduce data transcription errors, and improve the visibility of essential patient information across the continuum of care.

Although there has been a large effort to integrate health data across care levels in the United States and internationally, the groundwork for such integrations between interoperable systems has only just begun in Canada. The implementation of the integration between an enterprise LTC electronic medical record system and an HIS described herein is the first of its kind in Canada. Benefits and lessons learnt from this pilot will be useful for further hospital-to-LTC home interoperability work.

The aim of this article is to analyze the trajectory of library linked data in light of the ideological machinations of late capitalism. This is accomplished in order to understand how and why its development currently occupies a place of contradiction and provide avenues for examining how this tension can be resolved.

Our approach relies on the work of Boltanski and Chiapello's “new spirit of capitalism” to understand the rise of the network and situate linked data within that history by examining various technologies, projects and agents involved in its development. We use this history to outline the growth of contradictory tensions within linked data necessitated by capitalistic growth.

Library linked data has found itself in a contradictory position because of the nature of late capitalist expansion, but this development has been facilitated largely by hegemonic agents within libraries and related institutions. We suggest that a counter-hegemonic lens be applied to envisioning linked data's future and its infrastructures.

To our knowledge this article represents one of the first attempts to provide a critique of late capitalist designs on linked data with a particular emphasis on hegemonic control over library technology and infrastructures.

The purpose of this paper is to provide an overview of knowledge capture in the biopharmaceutical industry, focusing primarily on the transition from paper‐based to electronic data capture (EDC) systems.

The paper draws on biopharmaceutical industry literature and data from example clinical studies to describe the issues involved in transitioning to EDC in the clinical trials environment.

While electronic data capture systems provide greater efficiencies along the clinical trial supply chain, the industry is still far from achieving wide scale utilization of such technologies. The barriers to successful implementation are multifaceted, involving not only the information technology itself, but also user acceptance issues, lack of interoperability standards, and regulatory compliance. Major shifts in organizational culture and a unified effort within the industry will be necessary in order to derive full benefits from electronic capture systems in the future.

This study was limited in that case data from only one company was used to supplement the literature review. Further research is warranted to better understand the factors that facilitate adoption of electronic knowledge capture systems in the biopharmaceutical industry.

While the need for knowledge management in the healthcare industry is indisputable, there has been remarkably slow progress in this area, and a dearth of research exploring implementation issues. The value of this type of inquiry is profound as it will help us better understand the issues in implementation and adoption, and ultimately to deliver more effective and safe drugs to the public in a more efficient manner.

Blockchain looks to be the next step of technology transformation and would redesign the business landscape. It is expected to have an impact on business methods in the next few years; which add new challenges and complexity to the accounting and assurance profession. This paper aims to analyze the perceptions of accountants and auditors toward the implementation of blockchain technology in the UAE after the government decided to transform 50% of government transactions into the blockchain platform by 2021.

A qualitative approach has been used in this study. A semi-structural interview has been conducted with 19 accountants, internal auditors, auditors and risk managers on the potential opportunities and challenges of blockchain technology on accounting and auditing practices in the UAE.

The findings show that the blockchain impacts on the accounting profession in terms of recording of transactions, storing evidence and providing a secured environment for conducting business transactions. For the auditors, the results indicate that the blockchain changes their audit process and strategy. The blockchain has great potential to supplement traditional auditing by providing a low-cost and decentralized audit process and automated audit evidence. The accounting of the companies will not be changed but it will be automated with the development of cryptocurrencies and blockchain activities. The blockchain will be developed in assurance services through the awareness and involvement of accounts and auditors.

The study contributes to the existing literature as follows. First, the research is one of the very few studies that discussed empirically the effect of blockchain on the accounting and assurance profession, which contributes to improved knowledge about the potential of blockchain technology to accounting and assurance services. Second, our research is the first to explore the accountants and financial auditors’ perceptions regarding the potential effect of blockchain technology on their profession in the UAE context after the government decided to transform 50% of government transactions into the blockchain platform by 2021. Third, the research identifies the pending challenges for blockchain and possible factors for its effectiveness.

This study aims to examine whether or not listed companies' disclosure of intellectual capital is value‐relevant in share markets and to assess its moderating role in the value‐relevance of reported earnings and equity following the adoption of international financial reporting standards (IFRS).

A measure of intellectual capital disclosure (ICD), based on a content analysis of the text in annual reports sampled from listed companies in Britain, Australia, Hong Kong and Singapore, is incorporated in the models to examine the direct and moderating roles of ICD in a firm's valuation.

The results reveal that ICD is positively associated with market price (i.e. has value relevance) in companies in two of the four countries and in non‐traditional industries. Further, the incremental value relevance of earnings and net assets is mostly non‐significant; however, interaction of these variables with ICD considerably increases the basic coefficients and the explanatory power of the models.

Prior research on the value relevance of reported accounting numbers has not considered the incremental effect of textual ICD in annual reports. This study extends value relevance models by combining textual ICD with accounting numbers in an attempt to assess investors' valuation of firms.

From the findings, a case is made for corporate management (particularly in certain countries and industries) to integrate its accounting policy choices regarding good will and intangibles with its strategies for disclosure of broad intellectual capital information.

First‐time evidence is provided that text‐based ICD is value‐relevant in capital markets and on its moderating effect for the value‐relevance of reported accounting numbers.

The percentage of tourism revenues from the national income decreased during the period (2000: 2020) which necessitates diversification in tourism activity and tourism revenues through agricultural tourism as one of the types of tourism activities. On other hand, Al-Ahsa governorate is the largest governorate in Saudi Arabia, covering an area of about 2,500 square kilometers. Moreover, it includes an oasis that is the largest irrigated agricultural oases in the world. It is distinguished by its strategic geographical location, in addition to being one of the most famous palm oasis in the world. Although Al-Ahsa governorate has many ingredients for agricultural tourism; the number of farms approved in the Aryaf program reached about 101 farms at the level of Al-Ahsa with a rate that not exceed about 0.5% of farms in 2018 of the total farms. That means it still Agricultural tourism has not received sufficient attention from investors and farm owners.

The study targeted planning for agricultural tourism activities in Al-Ahsa Governorate using a long-term sustainable approach to achieve sustainable development and diversification of sources income in agriculture sector. The study depended on the sample size was determined from Al-Ahsa farms in light of the fact that the number of farm owners in Al-Ahsa. In addition the study relied on the use of descriptive and quantitative statistical analysis through the use of percentages, chi-square test and Likert's triple test.

The results of the study strategic plans of farms in Al-Ahsa points to the importance of enhancing agricultural tourism services in Al-Ahsa, including health, environmental, recreational and food services, which may have an impact on increasing the economic return of farms in a better way in order to gain competitive advantage by focusing on developing the farms themselves in line with the Aryaf program of the Ministry of Tourism in the Kingdom to ensure safe and sustainable growth of revenues Economic.

This study is concerned with Agricultural Tourism. The study is helpful in policy formation to target sustainable development and diversification of sources income in Saudi Arabia. The authors whose names are listed immediately below certify that they have NO affiliations with or involvement in any organization or entity with any financial interest (such as honoraria; educational grants; participation in speakers' bureaus; membership, employment, consultancies, stock ownership, or other equity interest; and expert testimony or patent-licensing arrangements), or non-financial interest (such as personal or professional relationships, affiliations, knowledge or beliefs) in the subject matter or materials discussed in this manuscript.

This work aims to review past and present articles about data-driven quality management (DDQM) in supply chains (SCs). The motive behind the review is to identify associated literature gaps and to provide a future research direction in the field of DDQM in SCs.

A systematic literature review was done in the field of DDQM in SCs. SCOPUS database was chosen to collect articles in the selected field and then an SLR methodology has been followed to review the selected articles. The bibliometric and network analysis has also been conducted to analyze the contributions of various authors, countries and institutions in the field of DDQM in SCs. Network analysis was done by using VOS viewer package to analyze collaboration among researchers.

The findings of the study reveal that the adoption of data-driven technologies and quality management tools can help in strategic decision making. The usage of data-driven technologies such as artificial intelligence and machine learning can significantly enhance the performance of SC operations and network.

The paper discusses the importance of data-driven techniques enabling quality in SC management systems. The linkage between the data-driven techniques and quality management for improving the SC performance was also elaborated in the presented study.

The study aim is to evaluate the contribution of Blockchain technology (Cryptobanking) using expected operating model (EOM) to address the pain points in reconciliation at middle and back-office operational levels in assessing the significance of this technology on return on investment.

A structured questionnaire was designed to collect primary data using a stratified sampling method from 120 respondents working in leading Investment banks operating in the geographical locality of urban Bangalore. Demographic variables, accounting variables, data reporting variables, approach variables, variables of EOM were considered to validate the hypothesis with the help of statistical tools, namely ANOVA, and Multiple Stepwise Regression Analysis.

The results obtained confirm that there is significant difference in reconciliation with implementation of an innovative business process. Financial analysis is the highest predictor of ROI when integrated with technology as the adapted Blockchain innovation in reconciliation is the most influencing factor in enhancing, improving ROI playing a pivotal role in the Investment banks.

Blockchain technology (Cryptobanking) facilitates in transforming the reconciliation process of these banks with improved operational efficiency. Blockchain and settlement platforms offer inter-organization solutions facilitating in the reconciliation of various transactions in real-time through a trust-based network in the form of digital settlements with better consortiums.

Valuation is a professional activity based on international and local standards. In the valuation process more than one method can be modified. In this case, a final reconciliation of different opinions of value may be required. It is a matter of fact that the final result of these different valuation methods may vary. Therefore, in the final part of the valuation process, the valuer is required to assign a weight to the different methodologies to reach an appropriate opinion of value. This process is essentially based on valuer’s expertise. This paper aims to propose an automatic procedure of calculating the weights to assist the valuer in the valuation process.

The work provides methodologies to assign the weights through simple mathematical procedures that can be used to support subjective judgement in the valuation process. The models proposed can be applied to other phases of reconciliation inside the valuation process and are based on the collection of previous property data in the same market segment.

Two different methodologies are proposed to support valuers in the valuation process and in particular in the phase of the choice of the weights for final reconciliation purposes.

The implication is the development of an information system to support the appraiser in providing these weights. The models proposed are only two but represent a future, much larger field of research.

The models may help in determining more consistent valuation reports.

Consistent valuation reports for the determination of mortgage lending value may contribute to the stability of the social and economic system, especially after the 2008 non-agency mortgage crisis.

These are original models proposed in literature for such kind of problems.