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This study aims to empirically examine accounting information system (AIS) success at the organizational level during COVID-19 era.

Based on the information system success model, this paper developed its model and proposed a total of nine hypotheses. This paper gathered the required data via a questionnaire from Yemeni small and medium enterprises (SMEs) owners and managers. To test the proposed research model paths, SmartPLS software, which is known as partial least squares structural equation modeling, was used.

The results showed that the quality dimensions (information quality and system quality) positively affected the use of AIS and satisfaction; user satisfaction positively affected the use of AIS. Management support positively affected the AIS users' usage and satisfaction. Finally, the use dimensions (user satisfaction and usage) positively impacted the net benefits in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. In all, this research has succeeded in providing support for DeLone and McLean's IS success model at the organizational level during the COVID-19 era.

AIS is becoming increasingly important for SMEs in low-income countries like Yemen, particularly in the present pandemic conditions (COVID-19 era). By using AIS, users can access the enterprise's data and conduct transactions without being limited by distance. Indeed, AIS proved its ability in enhancing the net benefits at the organizational level in the COVID-19 era in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. However, AIS can only be considered useful to the enterprise if it is effective/successful.

This study is one of the first to have assessed the impact of AIS success at the organizational level in the era of COVID-19 pandemic, the context of Yemeni SMEs.

This study aims to propose a new model by incorporating information system success model (ISSM) into technology acceptance model (TAM) with an “attitude toward using” as the connection variable. The new model is then adopted to analyse and investigate empirical data and develop relevant factors, which affect the personal usage behaviour and net benefits for National Central Library in Taiwan to enhance digital library services. The research results can benefit future establishment and design of library information system or improvement of website service procedures.

This study selected National Central Library Taiwan Digital Meta-Library as the research theme, and used stratified convenience sampling to perform interviews in various colleges and universities in the southern Taiwan. A total of 264 valid questionnaires were returned, and this study used structural equation modelling (SEM) to perform analyses.

The results reveal that attitude toward using is significantly and positively affected by perceived usefulness, perceived ease of use and user satisfaction. However, service quality of information system and personal net benefits do not have a significant and positive effect on attitude toward using, while they have an indirect and significant effect on attitude toward using through user satisfaction. Based on the results above, “user satisfaction” is the critical factor affecting the attitude toward using. Therefore, to strengthen users’ positive attitude toward using, the factor of user satisfaction is a key for enhancing digital library service.

This study constructed the “New Technology Information Assessment Model” as the reference for improving practical assessment. Moreover, this study also proposed the suggestions concerning digital library information services.

Food safety is an important means for controlling food‐borne diseases. While there are various procedures for food safety, HACCP‐based procedure has been considered as an efficient method for food‐safety. In Australia the introduction of HACCP‐based food‐safety measures has been recommended in particular for meat and meat products to replace the traditional organoleptic meat inspection procedure. Aims to estimate the costs and benefits.

Employing tools of social cost benefit analysis, this paper estimates the worth of the HACCP‐based food‐safety program. The analysis was carried out assuming five alternative scenarios with 3, 5, and 7 per cent interest rates.

The results of this study show that the HACCP‐based food‐safety programs are expected to generate net benefit to the society if the effectiveness ranged between 20 and 90 per cent. However, at the 10 per cent level of effectiveness, net benefit turns into net social loss.

Provides details of the costs and benefits of the HACCP‐based food‐safety programs in Australia.

This chapter explores correspondences between the costs and benefits of financial and circus safety nets. The author stresses the idea that the character of a country's net cannot be static. It must adapt promptly to changes in the market, legal, bureaucratic, and ethical problems it is intended to alleviate.

Safety nets expand over time for two reasons. First, large firms whose operations lie formally outside the net have strong incentives to make themselves too difficult for authorities to fail and unwind in crisis circumstances. Second, in good times, safety-net managers underinvest in crisis planning. As a result, crisis-generated changes in the ordering of regulatory norms dispose them to rescue firms that are difficult to fail and unwind without holding themselves closely accountable for either the costs or the distributional effects of the subsidies the rescue engenders.

The Internal Revenue Code of the U.S. as well as income tax statutes in a number of states contain provisions that penalize some married couples by virtue of their marital status. These families have greater tax liabilities than would apply if the husband and wife divorced. At the same time, other married couples benefit from reduced taxes made possible by the income splitting provisions of the laws. Thus, some families receive tax benefits and others are penalized as a consequence of the choice to be married. There is now much discussion in Washington and state capitals of reducing and possibly eliminating the so-called “marriage tax”. Most proposals for reform retain the income splitting provision of the tax code; thereby avoiding direct harm to families currently receiving tax benefits from marriage. This is the approach adopted in this paper.

E-learning has become an increasingly prevalent learning approach in higher educational institutions due to the fast growth of internet technologies in India. This paper aims to mainly focus on evaluating the effectiveness of the e-learning experience from students’ perceptive.

“Survey” method has been used to collect the data with the help of a structured questionnaire from the students who have registered on COURSERA (www.coursera.org/) website for e-learning. The questionnaire consisted of two sections e-learning system and e-learning effectiveness. E-learning system included items related to system quality, information quality and service quality. E-learning effectiveness dimension included user satisfaction and net benefits. The items in this section were measured on a five-point Likert scale ranging from strongly disagrees to strongly agree. The data collected have been analyzed using the SPSS version 17.0 and AMOS version 21.0.

Results show that system quality and service quality contribute more in e-learning system compared to information quality. Students perception may be that information available on the website may not be very useful as it’s a one-way mode of communication. The researcher also found that the three dimensions (system quality, service quality and information quality) of e-learning system contributes to user satisfaction and net benefits. Students are satisfied with e-learning websites and intent to continue to use it in future as well. They also found it beneficial as it helps them in career growth and making them employable.

This paper proposed a second-order model of e-learning system and a second-order model e-learning effectiveness. E-learning system has been defined by three first-order constructs: a system quality, service quality and information quality. E-learning effectiveness has been defined by two first-order constructs: a user satisfaction and net benefits. The predictability of the proposed model is high to explain the impact of e-learning system on e-learning effectiveness.

The purpose of this paper is to identify the success factors of open‐source software in the enterprise level. It expands the application of the information systems (IS) success model in the literature to enterprise information systems (EIS). The paper presents a simplified open‐source EIS success model by removing several constructs in the existing open‐source software models.

To test the research model, a survey questionnaire was developed based on previous studies dealing with IS success models and adapting them to the open‐source EIS context. The research instrument contained 30 items that represent seven constructs in the research model. Data were collected from 250 open‐source enterprise software end‐users. Due to its confirmatory nature, this study applied the structural equation model.

The results of the study indicate that only community service quality has a positive direct effect on open‐source EIS use, while information quality, EIS quality, and user satisfaction do not. Open‐source EIS quality has a direct positive effect on user satisfaction, which in turn has a positive effect on individual net benefits, which also positively affects organizational net benefits.

This study focused on the open‐source EIS users' perspective. Future studies could expand the scope by covering a broader open‐source EIS aspect such as motivation of its use, development processes, social dynamics in the development group, diffusion process, and the like. A longitudinal study could provide a more concrete trend of open‐source EIS use by organizations. The small sample size of this study is also a limitation.

The present research provides a practical evidence of relationships in the open‐source EIS application model. The developers in on‐line open‐source communities need to take the success factors identified in this study into account when developing open‐source EIS.

There is a paucity of empirical studies in open‐source EIS applications. The paper expends the traditional IS success model to the open‐source EIS context by collecting and analyzing data from 150 real‐world open‐source EIS users.

In the 1990s, individuals aged 18–64 were eligible for disability insurance, if their work capacity was reduced by at least 25 percent (50 percent before 1993). In the beginning of the period, before 1991, disability insurance could also be granted for labor market reasons (i.e., if unemployed had been compensated long enough to exhaust their benefits – obtained benefits for 300 days). This possibility was gradually phased out after 1991. In 1995, the enforcement of the rules was tightened. When evaluating applications for disability pensions, local insurance offices now had to request a medical certificate and a work-related test of the applicant's degree of work capacity. Local offices also had to consult the applicant's employer, physician, or other qualified personnel, and even pay personal visits to the applicant. The possibilities for rehabilitating the applicant should also be investigated. From 1997, work incapacity should be evaluated in relation to all possible employment opportunities. Potential income changes resulting from changes in employment should not affect the evaluation⁴ (National Social Insurance Board, 2005).