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1 – 10 of over 2000
Book part
Publication date: 8 March 2018

Michael G. Alles, Alexander Kogan and Miklos A. Vasarhelyi

Given the growing interest in the topic, both in practice and academia, it is timely and important to examine the concept of continuous assurance (CA) and the possible paths along…

Abstract

Summary

Given the growing interest in the topic, both in practice and academia, it is timely and important to examine the concept of continuous assurance (CA) and the possible paths along which such services will evolve. There has been a tendency to see CA purely from the point of view of its technological enablers. As such, it has virtually been taken for granted that CA will follow as a matter of course. What has been less thought through is the business architecture that must underlie CA. In particular, we show that the key driver of CA is the demand for it. While there may be many economic transactions between the company and its stakeholders that could benefit from the provision of CA, there is no guarantee that CA is either cost effective—the only way of enhancing efficiency—or actually has to be continuous. Other factors that will affect the development of CA are the need for a new infrastructure to pay for it, as well as concerns about the independence of the assurors. We also identify some important research issues.

Book part
Publication date: 13 December 2017

Qiongwei Ye and Baojun Ma

Internet + and Electronic Business in China is a comprehensive resource that provides insight and analysis into E-commerce in China and how it has revolutionized and continues to…

Abstract

Internet + and Electronic Business in China is a comprehensive resource that provides insight and analysis into E-commerce in China and how it has revolutionized and continues to revolutionize business and society. Split into four distinct sections, the book first lays out the theoretical foundations and fundamental concepts of E-Business before moving on to look at internet+ innovation models and their applications in different industries such as agriculture, finance and commerce. The book then provides a comprehensive analysis of E-business platforms and their applications in China before finishing with four comprehensive case studies of major E-business projects, providing readers with successful examples of implementing E-Business entrepreneurship projects.

Internet + and Electronic Business in China is a comprehensive resource that provides insights and analysis into how E-commerce has revolutionized and continues to revolutionize business and society in China.

Details

Internet+ and Electronic Business in China: Innovation and Applications
Type: Book
ISBN: 978-1-78743-115-7

Book part
Publication date: 8 March 2018

Alexander Kogan, Ephraim F. Sudit and Miklos A. Vasarhelyi

The progressive computerization of business processes and widespread availability of computer networking make it possible to dramatically increase the frequency of periodic audits…

Abstract

The progressive computerization of business processes and widespread availability of computer networking make it possible to dramatically increase the frequency of periodic audits by redesigning the auditing architecture around Continuous Online Auditing (COA). Continuous auditing is viewed here as a type of auditing that produces audit results simultaneously with, or a short period of time after, the occurrence of relevant events. It is arguable that continuous auditing can be implemented only as an online system, i.e., a system that is permanently connected through computer networking to both auditees and auditors. This article proposes a research agenda for the emerging field of COA. First, the history, institutional background, feasibility of and some experiences in COA are briefly reviewed. Thereafter, a number of research issues relating to the architecture of COA, factors affecting the use of COA, and the major consequences of COA are presented. Finally, a selected number of research issues are highlighted as priorities for future research in COA.

Book part
Publication date: 9 August 2022

Ameema Mahroof and Saflain Haider

The global incidence of dengue has grown dramatically in recent decades. According to WHO, 3.9 billion people are at risk of infection with dengue viruses with 70% of the actual…

Abstract

The global incidence of dengue has grown dramatically in recent decades. According to WHO, 3.9 billion people are at risk of infection with dengue viruses with 70% of the actual burden is in Asia. In Pakistan, Punjab faced the major dengue outbreak with 21,685 confirmed cases and 350 deaths, mainly due to DENV-2. Dengue is a major health care problem that affecting countries worldwide. Dengue epidemic have a devastating impact on health care systems. All four characteristics of VUCA are true of the challenges we face due to the dengue epidemic. That called for a need to have integrated disease and surveillance (IDSR) framework for the management, prevention, and control of dengue. The IDSR framework for dengue includes hospital readiness, patient reporting system, surveillance, evidence-based decision making, awareness, citizen engagement, and availability of insecticides along with third party validation on top of it to keep a close check on containment efforts. A comprehensive patient portal was developed for all public and private health care facilities to report dengue cases i.e. suspected, probable, and confirmed as per the Dengue GCP guidelines. For surveillance, smartphone-based application was developed for field users to report larvicidal activities i.e. indoor residual spray in real-time, case response, and hotspots (areas at risk). As per established Standard Operating Procedures, hotspot regime was setup to sweep out breeding spots or larvae population at regular intervals in a week. For the purpose of evaluation and monitoring, third party validation application is designed to check activities that are performed as per prescribed standards or not. Dashboards and reports are available for various stakeholders to facilitate evidence-based decision making. These reports analyze field-based activities and rank performance of district and town. System also generates alerts i.e. Breteau (the number of positive containers per 100 houses inspected) and Container (percentage of water-holding containers infested with larvae or pupae) Indices, in real-time, enabling the administration to take decisions in a timely manner. Looking at the magnitude of dengue-related morbidity and mortality, all departments were involved in dengue prevention and control activities. This approach has proven effective in curtailing this mosquito-borne disease. The impact of these interventions can be clearly seen in regard to confirmed patient and death reported in recent year.

Details

Agile Management and VUCA-RR: Opportunities and Threats in Industry 4.0 towards Society 5.0
Type: Book
ISBN: 978-1-80262-326-0

Keywords

Book part
Publication date: 1 November 2007

Irina Farquhar and Alan Sorkin

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative…

Abstract

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

Details

The Value of Innovation: Impact on Health, Life Quality, Safety, and Regulatory Research
Type: Book
ISBN: 978-1-84950-551-2

Book part
Publication date: 27 September 2019

Martha Corrales-Estrada

The chapter covers a landscape and roadmap for business innovation, based on the consideration that the only measure of innovation is the value it creates. The challenge is to…

Abstract

The chapter covers a landscape and roadmap for business innovation, based on the consideration that the only measure of innovation is the value it creates. The challenge is to generate sustainable value today when value is a moving target and an expanding choice space for customers and providers. Additionally, the chapter will document one case and one challenge.

Three main findings in the chapter are: (1) value is on the eye of the customer; (2) invention is not innovation; it is a discovery as a result of creative processes that is often serendipitous and very difficult to predict or plan; and (3) innovation is to deliver and create value for a costumer through the commercialization and monetization of an offering.

Details

Innovation and Entrepreneurship: A New Mindset for Emerging Markets
Type: Book
ISBN: 978-1-78973-701-1

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Abstract

Details

Intelligence and State Surveillance in Modern Societies
Type: Book
ISBN: 978-1-78769-171-1

Book part
Publication date: 21 November 2018

Nurul Iman Mohd Sa’at, Salwani Mohd Daud and Teddy Mantoro

The impact of mitigating flood occurrence in the rural and urban areas has become crucial as it has affected government policies for countries that are prone to flood disaster…

Abstract

The impact of mitigating flood occurrence in the rural and urban areas has become crucial as it has affected government policies for countries that are prone to flood disaster. Efforts and funds have been put up to a higher level of capabilities to ensure that coping and managing flood disaster could be resolved. Several initiatives made in managing flood are: effectively monitoring the potential at-risk inundated area, improving the river water irrigation and drainage and undertaking the environmental pollution. This chapter basically focusses more on the improvement of flood monitoring system device at the potential flood area. The approach of ubiquitous mobile SCADA offers a low-cost, portable, and small in size flood monitoring system device with easily accessible data. An easy web monitoring of environment surrounding anywhere and at any time offers a real-time data updated with a very minimum delay of each and every environment data required. There are several sensors like ultrasonic, sound, temperature and humidity, water drop and vibration sensors are equipped together with one small monitoring system platform. The alert of water level condition is notified through a beeping buzzer and light LED notation of various colors of green, yellow and red, which notify any increase of water exceeded. The platform is powered by a rechargeable battery that allows the platform to be mobile and portable. Hence, flood monitoring system platform promotes a low-cost, easy-to-handle and ubiquitous data updated device for a better monitoring system platform.

Details

Improving Flood Management, Prediction and Monitoring
Type: Book
ISBN: 978-1-78756-552-4

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Book part
Publication date: 30 September 2020

Anam and M. Israrul Haque

The rapid increase in analytics is playing an essential role in enlarging various practices related to the health sector. Big Data Analytics (BDA) provides multiple tools to…

Abstract

The rapid increase in analytics is playing an essential role in enlarging various practices related to the health sector. Big Data Analytics (BDA) provides multiple tools to store, maintain, and analyze large sets of data provided by different systems of health. It is essential to manage and analyze these data to get meaningful information. Pharmaceutical companies are accumulating their data in the medical databases, whereas the payers are digitalizing the records of patients. Biomedical research generates a significant amount of data. There has been a continuous improvement in the health sector for past decades. They have become more advanced by recording the patient’s data on the Internet of Things devices, Electronic Health Records efficiently. BD is undoubtedly going to enhance the productivity and performance of organizations in various fields. Still, there are several challenges associated with BD, such as storing, capturing, and analyzing data, and their subsequent application to a practical health sector.

Details

Big Data Analytics and Intelligence: A Perspective for Health Care
Type: Book
ISBN: 978-1-83909-099-8

Keywords

1 – 10 of over 2000