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Article
Publication date: 1 February 1996

Loo Sin Chun

The main objective of this paper is to examine the views of four usergroups to three important budget related issues. The four usergroups comprise of accountants…

Abstract

The main objective of this paper is to examine the views of four usergroups to three important budget related issues. The four usergroups comprise of accountants, managers, executives and other professionals. Even though there were some instances of apparent differences among the different usergroups, there was a general consensus that the major roles of the budget in the company are to serve as forecasting and as a control device. Majority of the respondents in each group felt that using budget as a control device will put pressure on them. With respect to the pressure to meet the budget, noticeable differences were revealed among the different usergroups. Contrary to most of the available literature, all user groups want a greater degree of participation by different levels of management. The general belief that accountants prefer greater centralized budget setting appears to be untrue.

Details

Asian Review of Accounting, vol. 4 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 April 1980

Gerri G. Lawrence

Starting at home base — The Houston Online User Group sponsored an October meeting: The Federal Government: Information On‐line. Topics covered included NIH‐EPA, NLM, NTIS…

Abstract

Starting at home base — The Houston Online User Group sponsored an October meeting: The Federal Government: Information On‐line. Topics covered included NIH‐EPA, NLM, NTIS and ASI/CIS … The first issue of the 1980–1981 Oregon Online User Group (OOUG) Newsletter provided a summary of past events, goals and objectives, and future plans. Other items included business news, upcoming national meetings, points of interests from other information organizations, and continuing education courses …. MIDLNET (Midwest Region Library Network announced the appointment of Dr. James E. Skipper as Executive Director, effective October 1, 1980 …. Bay Area User Group reports their October meeting held at Stanford's Math‐Computer Science Library with a presentation of their computer services program …. A tour of INFO MART treated the Santa Barbara Group …. Southern California's September meeting was ‘Suggestions for Improvement of Online Systems and Databases’ — a synopsis of the results will be distributed via the National Online Circuit …. But the biggest news out of sunny California is that the members of CLASS are able to communicate with each other via On Tyme. Various user groups have had training sessions on this electronic mail service which promises savings in cost, manpower, and time …. CLASS has also offered workshops on INSPEC, RLIN, BRS, MARC, Systems Refreshers, and Laboratory Animal Data Bank …. The North Carolina Online Users Group held a User Education/User Evaluation program which included a slide show ‘Computerized Search Services’ as used at the Burroughs Wellcome Company. Their recent newsletter provided a summary of their major spring workshop on current affairs databases … NCOLUG also sent a copy of their member directory — it's divided into three sections: List of members, organizations represented in NCOLUG, and a Database Index … MIDBUG (Michigan Database Users Group) sponsored BIOSIS (beginning and advanced) and Disclosure Seminars and co‐sponsored a Non‐Bibliographic Data Base Conference with the Western Michigan Chapter S.L.A. and the Upjohn Company …. The Columbus Area Online Users Group presented an ISI Databases Workshop instruction for online retrieval of Science and Social Science Citation Indexes …. Western Michigan University also presented an ISI Workshop in October …. San Antonio Area Online Users Group hosted Data Courier, Inc. and their newly revised Online Training Session …. Kansas City Online User Group has been active with a hands‐on workshop with The Source; reports have it that all attending found it a rewarding workshop.

Details

Online Review, vol. 4 no. 4
Type: Research Article
ISSN: 0309-314X

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Article
Publication date: 1 August 2003

Kamal Naser, Rana Nuseibeh and Ahmad Al‐Hussaini

In this study an attempt is made to provide empirical evidence on the usefulness of different aspects of the annual report to various Kuwaiti user groups. To do so, eight…

Abstract

In this study an attempt is made to provide empirical evidence on the usefulness of different aspects of the annual report to various Kuwaiti user groups. To do so, eight Kuwaiti user groups were surveyed through a questionnaire. The groups were individual investors; institutional investors, bank credit officers, government officials, financial analysts, academics, auditors and stock market brokers. The analyses indicate that the user groups surveyed in the study rely mainly on information made directly available by the company and do not consult intermediary sources of corporate information in order to make informative decisions. The analyses also revealed that credibility and timeliness are the most important features of useful corporate information and traditional financial statements are the most important and credible parts of corporate annual reports. Non‐financial information, however, proved to be less credible and of less importance to the Kuwaiti user groups.

Details

Managerial Auditing Journal, vol. 18 no. 6/7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 9 September 2014

Duen-Ren Liu, Chuen-He Liou, Chi-Chieh Peng and Huai-Chun Chi

Social bookmarking is a system which allows users to share, organise, search and manage bookmarks of web resources. However, with the rapid growth in the production of…

Abstract

Purpose

Social bookmarking is a system which allows users to share, organise, search and manage bookmarks of web resources. However, with the rapid growth in the production of online documents, people are facing the problem of information overload. Social bookmarking web sites offer a solution to this by providing push counts, which are counts of users’ recommendations of articles, and thus indicate the popularity and interest thereof. In this way, users can use the push counts to find popular and interesting articles. A measure of popularity-based solely on push counts, however, cannot be considered a true reflection of popularity. The paper aims to discuss these issues.

Design/methodology/approach

In this paper, the authors propose to derive the degree of popularity of an article by considering the reputation of the users who push the article. Moreover, the authors propose a novel personalised blog article recommendation approach which combines reputation-based group popularity with content-based filtering (CBF), for the recommendation of popular blog articles which satisfy users’ personal preferences.

Findings

The experimental results show that the proposed approach outperforms conventional CBF, item-based and user-based collaborative filtering approaches. The proposed approach considering reputation-based group popularity scores on neighbouring articles indeed can improve the recommendation quality of traditional CBF method.

Originality/value

The recommendation approach modifies CBF method by considering the target user's group preferences, to overcome the limitation of CBF which arises from the recommending only items similar to those the user has previously liked. Users with similar article preferences (profiles) may form a group of users with similar interests. A group's preferences may also reflect an individual's preferences. The reputation-based group preferences of the target user's group can be used to complement the target user's preferences.

Details

Online Information Review, vol. 38 no. 6
Type: Research Article
ISSN: 1468-4527

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Article
Publication date: 5 September 2018

Dafnis N. Coudounaris

The purpose of this paper is to examine the symbolic representations of non-users compared to the life experiences of users related to a luxury brand. In particular, the…

Abstract

Purpose

The purpose of this paper is to examine the symbolic representations of non-users compared to the life experiences of users related to a luxury brand. In particular, the study examines whether product design mediates the relationship between antecedent factors of country-of-origin effect and product experience, and it also investigates the moderating effects of reference groups (non-users vs users) on the relationship between antecedent factors of country-of-origin effect and product design related to a luxury brand, namely, the Mercedes-Benz C-Class or E-Series.

Design/methodology/approach

A sample of convenience of 272 persons classified as non-users and users is investigated. An online questionnaire was used and 28 statements are included in the analysis based on a seven-point Likert scale.

Findings

The study reveals that the country-of-origin effect for the model of non-users and users has a very good fit with current data and is statistically significant. It also reveals that all relationships are significant except for price consciousness to product design and for brand familiarity to price consciousness. There is also partial mediation of product design between antecedent factors and product experience. Furthermore, the moderating effect of reference groups appears to play an important role, as it impacts the relationship between antecedent factors of the country-of-origin effect and product design/product experience.

Originality/value

This study indicates that the non-usersgroup based on the hypothetical purchases of a luxury brand with a strong country image has a different country-of-origin effect to the usersgroup of the same luxury brand. Moreover, the study concludes that there are statistically significant differences between the non-usersgroup versus usersgroup of a luxury brand (Mercedes-Benz), and these differences are concerned with the constructs of brand familiarity, brand commitment, product design and product experience. Finally, the study reveals that “price consciousness” is not relevant for luxury brands. Managerial implications, limitations of the study and future research directions are discussed.

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Book part
Publication date: 9 October 1996

Bryce Allen

Abstract

Details

Information Tasks: Toward a User-centered Approach to Information Systems
Type: Book
ISBN: 978-1-84950-801-8

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Book part
Publication date: 9 October 1996

Bryce Allen

Abstract

Details

Information Tasks: Toward a User-centered Approach to Information Systems
Type: Book
ISBN: 978-1-84950-801-8

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Article
Publication date: 9 July 2020

Xiaoyue Ma and Hao Ma

Graphic-based tag clouds aim to visually represent tag content and tag structure, and then to better represent tagged information for later search. However, few studies…

Abstract

Purpose

Graphic-based tag clouds aim to visually represent tag content and tag structure, and then to better represent tagged information for later search. However, few studies have clarified the features among varied visualization approaches involved in graphic-based tag clouds and compared them for the purpose of information search.

Design/methodology/approach

After reviewing four kinds of graphic-based tag clouds, an experimental demonstration was conducted in our study to verify how user performs in information search for a general seeking task by using them. Precision ratio, recall ratio, clicks on search and time for search were four variables tested in the experiment. Also, two supplementary tests were respectively carried out to manifest how graphic-based tag clouds contributed to the identification of target tags and tag clusters.

Findings

The experimental results showed that compared to tag content visual tag structure was more important to find related tags from tag clouds for information search. In addition, tag clouds that visually represented the semantic relationships within tags could make user more confident about their search result and carry out a shorter learning process during searching, which signified a tag-based information search path when visual elements were applied.

Originality/value

This research is one of the first to illustrate systematically the graphic-based tag clouds and their impacts on information search. The research findings could suggest on how to build up more effective and interactive tag clouds and make proposition for the design of search user interface by using graphic-based tag clouds.

Details

Online Information Review, vol. 44 no. 5
Type: Research Article
ISSN: 1468-4527

Keywords

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Article
Publication date: 12 December 2016

Simone Bruschetta and Raffaele Barone

The purpose of this paper is to present a model of democratic therapeutic community (DTC) for people with a diagnosis of schizophrenia and psychotic disorder, namely the…

Abstract

Purpose

The purpose of this paper is to present a model of democratic therapeutic community (DTC) for people with a diagnosis of schizophrenia and psychotic disorder, namely the Group-Apartment (GA). The authors will describe it in more detail, discussing the ideas which lie behind it, considering the relative cost of treating people in larger residential DTCs and in GAs, outlining findings from the first data gathered on a GA and looking at the usefulness of this model in post-modern societies, with particular reference to Sicily.

Design/methodology/approach

In brief a GA is a flat, located in an urban apartment building, inhabited by a small group of people. In this paper the authors consider an apartment inhabited by a group of three or four patients with the presence of clinical social workers who work in shifts for several hours a day on all or most days of the week (Barone et al., 2009, 2010). GA is also inspired by the pioneering work of Pullen (1999, 2003), in the UK tradition of the apartment post TC for psychosis.

Findings

GAs in Italy have become one of the main methods of support housing in recovery-oriented treatment, because it allows the empowerment of the users and fights against the stigma of mental illness (Barone et al., 2014; Bruschetta et al., 2014). The main therapeutic activities provided in the GA depend on the type of recovery route being supported, on the level of autonomy being developed and on the level of participation in the democratic life of the local community.

Originality/value

GAs appear better, cheaper and a more appropriate treatment for mental problems in the current financial and social climate than larger institutions. Where they have been tried out, they have been found to be effective, by users and by stakeholders. They exemplify the advantages of the DTC for encouraging recovery, but cost less to run. In accordance with DTC principles, the social democratic process is used not only to evaluate the clinical effectiveness of GAs, but also to build a network to support the development of innovative mental health services and new enabling environments (Haigh et al., 2012).

Details

Therapeutic Communities: The International Journal of Therapeutic Communities, vol. 37 no. 4
Type: Research Article
ISSN: 0964-1866

Keywords

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Article
Publication date: 1 October 1997

Craig Deegan and Michaela Rankin

Reports on the results of a survey of various groups of annual report users as to the importance, or “materiality”, of environmental information to decisions they may wish…

Abstract

Reports on the results of a survey of various groups of annual report users as to the importance, or “materiality”, of environmental information to decisions they may wish to make. Also investigates how environmental information is ranked in importance relative to various other items of social and financial information. The user groups surveyed comprise shareholders, accounting academics, stockbrokers and financial analysts, financial institutions, environmental lobby groups, industry associations and other groups performing a review or oversight function. Reports the results which indicate that the majority of the annual report users surveyed believe environmental information to be material to their decisions, and that they seek the disclosure of this information in corporate annual reports. Although the results show that the users typically believe that environmental information is material, they further indicate that the majority of the user groups rank environmental information behind traditional financial information such as profits, net assets, cash flows, and dividend payments.

Details

Accounting, Auditing & Accountability Journal, vol. 10 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

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