Information Technology Science

The aim of this study is to describe and compare eHealth Infrastructures and Security in selected European Union (EU) countries. Using data available from the European Hospital Survey (2012/2013), the study reported in this paper analyses the adoption of five eHealth Infrastructures and Security indicators in Portuguese Hospitals, namely: Externally connected; Broadband; Single and unified wireless; Clear and structured rules on access to clinical data; and EAS (Enterprise Archiving Strategy) for disaster recovery in less than 24 h. The analysis of these eHealth indicators allows us to understand the position of Portugal in relation to the European average. It has been found that the Portuguese Hospitals are well positioned with regard to the adoption of these indicators and in spite of this, remains a permanent concern to raise the eHealth Infrastructures and Security levels through new projects in progress.

Diabetes is a disease in which the blood glucose, or blood sugar levels in the body are too high. The damage caused by diabetes can be very severe and even more pronounced in pregnant women due to the tendency of transmitting the hereditary disease to the next generation. Expert systems are now used in medical diagnosis of diseases in patients so as to detect the ailment and help in providing a solution to it. This research developed and trained a neural network model for the diagnosis of diabetes mellitus in pregnant women. The model is a four-layer feed forward network, trained using back-propagation and Bayesian Regulation algorithm. The input layer has 8 neurons, two hidden layers have 10 neurons each, and the output layer has one neuron which is the diagnosis result. The developed model was also incorporated into a web-based application to facilitate its use. Validation by regression shows that the trained network is over 92% accurate.

A number of mobile fitness devices as well as smart watches have emerged on the technology landscape. However, the rate of adoption of these devices is still low especially in developing countries with a teeming population. On the other hand, smart phones are becoming ubiquitous given their steady price decline. To this end, the present study aims to leverage the smartphone platform by developing a smart phone fitness app that tracks the calories burnt by individuals who go about their daily activities while carrying their smart phones with them. In order to achieve this, the design specification for the application was done using Unified Modeling Language diagrams such as use case diagrams and sequence diagrams. This was then implemented using the following tools: Angular - a JavaScript framework and Ionic - a hybrid framework that was hosted via the Heroku Cloud Application Platform. The initial results show that the app can gain traction in terms of its adoption given the fact that it is cheaper to download the app than buy a new smart watch for the same purpose.

We are witnessing the evolution of the concepts capturing the dynamics of learning. Starting with “following the rules” in the single-loop learning model, the concepts have evolved showing the need for “changing the rules” and for “thinking outside the box” with significant changes also at the “mental model”. The idea of continuous improvement is summarized in “learning about learning”, the essence of triple-loop learning model “reflexive thought and outside contribution” in order to change and transform organizational practices and learning processes. In this paper, we discuss the particular case of the students at risk and their learning improvement possibilities using ICT tools, namely blogs.

This paper presents two research directions, both of them centered on the new available communication technologies that support Smart Cities concept applied into the crowded urban areas that aim to solve the issues of human health, especially for children. The automated monitoring of some of the main environmental parameters as well as data acquiring and analysis are planned to be done for a certain period of time in the schools’ proximity in Petrosani, part of the Jiu Valley area, one of the Romanian most crowded coal mining basin not long time ago. Both the monitoring system, data acquisition and the related hardware, software and communication support as well as the noise control mapping near some major high schools in our community, are presented in the paper.

The Teaching a public sector in an undergraduate class was challenged. Many traps on many materials have been investigated as a number feature without interpretation. In the end, the number became a fixed and limited form. In this case, the number should be reflected as a symbol and a condition of behind and after an event.

To understand what the event is, we need to observe and explore a reality around a public sector office. In fact, a connectivity among public offices under one area is a reality attached in how activity can be traced. Besides that, many procedures from above governments are comply as main executing procedures.

Both main conditions in a public office can be interpreted as a value and tradition inside of a public office. So, a cultural approach can be utilized in a design of a technical sheet.

The main objective of this paper is to analyse application of open innovation technologies in different sectors of creative industries, e.g. architecture or performing arts. This study adapts a systematic literature review of 29 papers in order to present the state of art, provide research gaps and set up directions for future research in the area. The results obtained highlight a growing interest to the subject area and at the same time demonstrate lack of empirical studies in creative sector. Originality of this study lies in providing a new angle to existing research on open innovation. Theoretically this paper serves as a starting point for future research. Practically it can be used as a guidance for creative managers.

Based on the analysis of foreign and domestic experience, main objectives of the organization of management accounting system in modern business have been discussed, the need of creation an information system of management accounting has been proved. A historical review of development methods of automating management accounting has been carried out since 1950s to the present. It is revealed that modern information technologies in the field of automation of management accounting are represented by two large groups - local and integrated systems. It is noted that local systems should be used in small business, and integrated ones in medium and large businesses. An expediency of using integrated ERP-class management automation systems is proved.

Discusses the growing role of financial bubbles in the digital economy, which is characterized by the use of artificial intelligence (AI) and the Internet for decision-making on the basis of raw data. It is shown that the classical market paradigm, according to which supply and demand are balanced through price, does not work. Proposed a new paradigm based on the theory of equilibrium stochastic processes (ESP), which argues that economic agents are guided by their risks. The classical paradigm is a special case of the new paradigm. Under the new paradigm offers ways of measuring financial bubbles and management by it.

The article focuses on the significance of information technologies for increasing government efficiency in public debt management in Russia. This paper reveals the main problems of Russia’s public debt management. We have suggested directions of improvement the system of public debt management. International experience in building comprehensive computer-based debt management systems has been summarized. Such aspects of information systems for public debt management as functions and tasks, properties and main elements were discussed.

The current research covers one of the most urgent management issues of today’s world in Arctic Shelf industry on the Russian part. The research design is characterized as quantitative: data collection includes official annual and sustainable reports of biggest energy companies, articles, books and the other information resources. We analyzed how to modernize and develop the management and safety of the Arctic zone. Streamline management can led to high productivity and efficiency of the Arctic Shelf industry. Also we design lucrative scheme to increase benefits and decrease the cost of development the Arctic shelf industry. Arctic shelf development is a prerequisite for economic power of the country and here, an important factor in streamline management of production processes and reducing related production risks is competent. Russian Arctic zone generally is a huge resource reserve of the country and among the few world regions with practically untapped hydrocarbon, mineral, and others reserves for developing streamline management of Arctic Shelf industry.

The major New Public Management reform in Russia began in 2004 and envisaged ideas of “top-down” modernization through adoption in national regulations of international reporting ideas from Government Financial Statistic. Based on online financial 2010–2014 public sector annual reports set on official websites open access this study analyzed the main elements from 2010–2014 Russian Annual questionnaire reports represented to International Monetary Fund in compliance with Government Finance Statistics Manual for the Integrated Correspondence System. The General government’s consolidated financial statements consist of three sectors: Central, State and Local Governments. Herewith Central government sector includes such Social Security Funds as Pension Fund of the RF, Russian Social Insurance Fund, and Federal Compulsory Medical Insurance Fund that is different from Government Finance Statistics Manual comprehending. The uncertainty of Public Sector definition leads to the incomparability of Russian Public Sector Annual questionnaire reports. The research analyzes the main challenges from annual reports’ consolidation in Russian public sector as a whole. The paper shows a scheme of the consolidation’s process. The research result allows the transformation of reform ideas of into the “local” reporting practice action space characterized by two different accounting contexts: shaped by both “non-local” international reporting standards and the “local” Russian reporting tradition.

The field of public sector reporting is moving from vertical to horizontal accountability: from hierarchical relationships that mediate between public organisations and citizens to directly disclosing available information. IT developments play an important role in innovative forms of reporting that respond to the growing importance of horizontal accountability. This paper provides an overview of some of the most important initiatives on the plane of reporting innovations, such as gov.uk and OpenSpending, as well as recent examples in the Netherlands. The examples underline the importance of horizontal accountability forms, as well as the significance of ‘horizontal integration’: the idea that systems are fully integrated across different functions. However, issues of interoperability, security, and information architecture persist, often pared with the lack of authority to coerce (cross-sectoral) reporting changes. The paper concludes with a discussion of how these initiatives can aid further improvement in public accountability. We argue that the new forms of reporting do not only influence the question how reporting is composed, but that they also affect what is reported and for whom the reporting is compiled.

The idea of the state, even before having a political connotation, is a concept with a strong philosophical and historical value. According to this assumption, it is possible to conceive government forms as the explicative medium of state power, and the accounting as a kind of technology to put in action this concept. In this sense, is possible to hypothesize a significant link between the evolution of the state models and changes in public accounting. The paper aims to provide a critical interpretation of the Italian governmental accounting reforms in the light of changes of models of state. The case of Italy is very interesting because it is possible to identify some aspects of the traditional model of public administration and, at the meantime, other ones due to the spread of new paradigms for public sector.

This paper compares Indonesian and Russian governmental auditing systems. The data of this study comes from Governmental auditing Institutions’ reports. The research result lightens the most widespread similarities and differences in Indonesian and Russian governmental auditing systems. The data of this study comes from Governmental auditing Institutions’ reports. The research result lightens the most widespread similarities and differences in Indonesian and Russian digital governmental auditing systems. When comparing governmental auditing systems, their structure, goals and objectives are shown.

The present paper contributes to the history of the accounting development as this research has allowed us to recreate the initial numeration of the pages in the General ledger of Giovanni Farolfi’s company in Provence (1299–1300) using the methods of logical-analytical reconstruction and cross-references as well as to accomplish the virtual reconstruction of its structure. The account book of interest can be truly concerned to be the earliest accounting ledger kept according to the rules of double-entry bookkeeping. The implemented study and its results do not often coincide with those ones described in the works of the previous researches.

In the second half of the last century the General ledger of the branch office of Giovanni Farolfi’s company in Salon was recognized as being the earliest preserved example of double-entry bookkeeping application. This archival source is mentioned in many historical papers, however the number of real researchers of the accounting system of the last 13^th century is limited. The paper presents the study results of the study on the accounting procedure of the “Debtors” section preparation in the Trial balance. It also proves the existence of the two-stage procedure, which supposes the preparation of the intermediate analytical pages and their following summarizing.

The operational accounting for cash transactions using double-entry method can be recognised as one of the formal indicators of double-entry bookkeeping. Unfortunately, the medieval cash registers were preserved in a limited quantity. In this matter, the exception is the company of Francesco Datini. The paper regards the practice of applying the earliest “Entrata e Uscita” in the company in Avignon. The method of calculation of the accounting cash balance is considered. Special attention is drawn to the fact that cash is entered daily or over several days, and the dispense cash transactions are implemented in specific amounts for each economic event.

The main idea of current research is that role of Accountants may change under the influence of financial crisis. Change is considered in three aspects: timing of the accounting (1), the role of accountants (2) and accounting standards (3). One method to determine the impact of financial crisis is to carry out surveys. This paper indicates the responses to the survey of government and public sector accountants in three regions of the Russian Federation. The responses to Russian survey compared with the responses to international survey. The survey was carried on the same issues that were raised during questioning conducted by CIMA among commercial finance professionals in manufacturing, financial services, and wholesale and retail trades. Author’s study found that in public sector governance (1) the impact of the crisis on the time reported is insignificant, (2) average 4% of respondents determines crisis as a reason for changing the role of accountants, and (3) due to the need to reduce fiscal restructuring and the polarization of the budget network, intensified standardization state records in the Russian Federation.

In this article we present the literature review on the influence of Generation Y on tourism and its relationship with the supply of hyper personalized products. Also seeks to reflect on the changes in tourism in the digitalization era. Also known as Generation Me, this generation are digital natives, multicultural, able to change, descendants of globalization, protagonists of selfies, preferring personalized products and tailored services, which is one of the market greatest challenges. They have more rational characteristics to consume. Regarding the tourism industry, the development of technology and the internet have been an asset. The adoption of information and communication technologies has led to changes in the way of communication with the individual or institutional clients and enables the adoption of innovative business models and electronic sales channels of tourism products. It is crucial the information about demand/tourists, tourist destinations, amenities, availability, pricing, geographic information and weather, supply and transport, information about companies, intermediaries and competitors; trends in the tourism market, prices, products and tourist packages, Marketing Organization of tourist destinations, trends in the industry, size and nature of tourism, as well as policies and development plans. The role of the ICT in tourism has become an essential tool in today’s world of quick information, especially on Generation’s Y options.

Information systems have a critical role in organizations. Practically all companies and organizations depend on information systems and their operations. Therefore, robustness and reliability are key issues in information systems and information systems infrastructures. Trustworthiness of technologies and systems is important, meaning that these need to be the goals of information systems management and development. In this article, we look at development of robustness of organization’s information systems infrastructure. The goal is to find the key issues that affect the infrastructure, impacting reliability and continuity of systems and technologies in the organization. Information systems need to be developed so that robustness and flexibility could be built into information systems and infrastructures. The goal is to develop systems that enable rather than restrict, so that systems act as a robust basis for activities and operations, and make it possible to reach for operative and strategic goals.

Information systems management is expected to deliver systems and solutions for various processes and functions throughout the organization. Ultimately, the goal is to provide tools for users so that they can do their work. This calls for robustness in technologies and systems, for the information systems department the goal is to develop information systems that run smoothly and without unexpected interruptions. Standards and standards compliance is the key to developing robust infrastructures. In addition, systems that are built on standards are compatible to existing and future technologies. They are also needed to make information system flexible, and allow changes to be made rapidly and cost-effectively.

In general, communication is the process of sending and receiving data packets between several participants or nodes connected within a network. There are two main ways of establishing communication. The first is the WLAN in which a defined network base is used to provide services to senders and receivers of data packets across wireless medium. The second is the MANETs that allow direct communication between senders and receivers nodes for the purpose exchanging of packet data through the wireless and baseless station in the network structure. The major challenges of WLANs are the cost of maintaining base station, network congestions, low throughput and delays. MANETs was considered appropriate for providing communication services in WLANs structure. This paper implemented AODV and DSR MANETs protocols in WLAN environment and analyzed its performance. The outcomes were used to proffer practical WLANs design recommendation of the MANETs routing protocols in this scenario.