This study aims to examine the impact of an Integrated Financial System (ERP system) implementation on accountant profiles in Swiss public administrations. ERP systems are widely researched by authors and are described as a form of change driver. Conversely, the types of changes and, more specifically, the consequences on accountants’ profiles are not studied and are therefore the core of our investigation. The methodology used in this study was based on the completion of a large survey allowing for statistical analysis and is focused on the necessary knowledge and skill sets of accountants working with an ERP system. In this survey, we brought to light new information about the current skill sets needed by accountants using an ERP system to improve the work of this profession and, therefore, to enhance the performance of finance and accounting staff and the quality of information supplied by public administrators. The results allowed us to design the profile of an accountant working with an ERP system in the public sector. In particular, the study examined knowledge and skill sets, as well as educational background and professional experience. Moreover, the criteria that impacted the ERP system users’ satisfaction were identified, and these findings especially provided practical implications for public sector CFOs. Finally, we highlighted the crucial need for continuous education in accounting and the necessity to reconsider and adapt the job descriptions of accounting and finance staff when they work with an ERP system.
In sufficiently large schools, lessons are given to classes in sections of various sizes, depending on the subject taught. Consequently, classes have to be split into various given numbers of sections. We focus on how to subdivide a class in subgroups, so as to be able to reproduce all required sections by merging subgroups together, while minimizing the number of edges in the resulting course conflict graph. As a main result, we show that subdividing the students set in a regular way is optimal. We then discuss our solution uniqueness and feasibility, as well as practical issues concerning teacher assignments to sections.
Since the early 90’s, three dimensional virtual reality has raised interest as it appeared to allow users to feel immersed in virtual environments. Yet, expensive and cumbersome equipment were required and this technology has never delivered on its promises. In the last two years, affordable head mounted displays, which have very recently, or will very soon be launched on the market, have revived the hope that virtual reality might now really be up for a breakthrough. Although in the early 2000’s research in the use of Virtual Reality in teaching or in Marketing, had shown interesting results, no literature could be found on the sense of being there experienced by users of the new head mounted displays. This research aims at looking into the sense of presence perceived by users of these new affordable devices. It observes that all those who participated in this research experienced a high sense of presence for two different types of devices, and that although on average, participants were only moderately inspired in suggesting possible uses of the technology in the future, marketing students were by far, those who were the most creative. These results are encouraging for the use of this technology for both marketing and marketing teaching.
The marketing education community is well suited to be a leader in online education and the internet has proven a powerful tool in teaching a variety of marketing courses. Massive Open Online Courses (MOOCs) are one of the fastest growing approaches to teaching and learning in the new digital paradigm. They are categorized either as cMOOCs following a connectivist approach, or as xMOOCs based on behaviorist principles. In xMOOC environments, forums, if they function as a community, may however play a real connectivist role. This paper builds on the criteria of Herring (2004) in order to determine the existence and dynamics of a community in a Marketing MOOC. In a connectivist approach, forum participants request help, answer questions, discuss concepts and techniques and suggest application and additional learning material, thus co-creating knowledge. In today’s online teaching methods, users are included in multi-way processes which are not well accounted for in the literature often describing one-way processes. These dynamics may be key in ensuring a strong and well-functioning learning community. This research questions the existence of a clear distinction between cMOOCs and xMOOCs. It also observes that equal gender roles in marketing classes don’t seem to be replicated in MOOC environments, i.e. female participants appear to adopt lower profiles in MOOC forums.
This paper investigates theoretically how the structure of means-tested public long-term care (LTC) support influences the relationship between LTC insurance and informal care. Three types of public support encountered in various means-tested LTC schemes are examined. First, the level to be considered for means-testing only takes into account the level of wealth of the recipient without considering the cost of LTC or the possible insurance benefits. Second, the public support considers the LTC needs of the recipient. Third, the means-test structure includes insurance benefits. Our results show that the optimal levels of insurance and informal care as well as their relationship are strongly influenced by the ways means-tested public support for LTC is structured, which have important implications in terms of public policy for the financing of LTC needs.
The literature reveals the complexity of identifying the attributes, the factors and the mechanisms that would influence trust between supply chain partners. Moreover, the way trust influences the performance of a supply chain is still a subject that remains to be thoroughly researched since trust is a subjective issue that has several dimensions. This paper focuses on the influence of forecast sharing on trust and the way the latter itself influences the supply chain performances. An experimental approach is developed to simulate the supply chain environment and the related decisions. The objective is to control the environment, so that, the trust level can be assessed by manipulating the information sharing attributes of forecasts. Moreover, we assess the relationship between trust and performance. Results show strong correlations not only between trust and supply chain performance, but also between trust and the attributes of the information shared on forecast.
This paper aims to develop a decision support system for bulk material handling ports in relation to ship scheduling and discrete berth allocation. Ship scheduling according to available discrete berths and to customer priority is a complex problem. A multiobjective formulation is then proposed to model the problem in minimizing ship waiting times and deviation of customer priority. An modified Non-sorting Genetic Algorithm (Mod-NSGA II) is proposed to solve the problem in large-scale realistic environments. Utility of the developed decision support system in achieving good utilization of the available berths and resources is demonstrated using illustrative scenarios inspired from a real port management case.
Marketing educators often use case studies as it is a form of experiential learning. However, successful case-study teaching requires students to be prepared. Yet, research shows that students are becoming more and more reluctant to reading assigned class material and their motivation is lower when teaching is done with traditional media. Students have become the virtual generation who plays games every day and games can keep them motivated several hours at a time. But the development of teaching games is costly and instructors are reluctant to use games that have been developed by others as they rarely completely match their expectations and teaching styles. This paper describes two case studies showing that a marketing professor with no previous experience in Second Life and not particularly technology-savvy can gamify a case study into a sandbox virtual world.
To explore the meaning of “global culture” in a professional communication context, this paper explores the “unsettled” global culture of Vatel, a private business school educating students from nearly 50 different countries for the hospitality industry. This paper explores the role of knowledge management in understanding global culture, arguing that the notion of “unsettled” cultures demonstrates how ideologies function in global settings and draw on national “settled” cultural resources. In unpacking different aspects of Vatel's culture this paper questions assumptions built into cultural frames of reference by offering a global culture frame, drawing on cultural resources from country based “settled” cultural contexts, and reflects on how global cultural contexts can benefit from a knowledge management approach to this dynamic between “settled” cultural contexts and “unsettled” cultural ideologies that frame global cultural experiences. This approach to culture offers an opportunity for professional and technical communicators to reflect on global cultural contexts in the workplace.
This paper proposes a modelling approach based on TIMES/VEDA systems, designed to optimize energy system model and connected aspects, like economic development and consumer behaviour, in order to decrease energy consumption in households. The economic and technological factors have been used to set-up the energy model. A case study of Romania’s residential energy consumption model is included.
