Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar

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1 0044 MAAYYI IISS PPAAZZAARRTTEESSİ İİ SSAAYYI II: : Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 1

2 İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 2

3 Çakıcı, A. Celil. Toplantı yönetimi : kongre, konferans, seminer ve fuar organizasyonları. Ankara : Detay Yayıncılık, İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 3

4 Resmi Gazete YÜRÜTME VE İDARE BÖLÜMÜ MİLLETLERARASI ANDLAŞMALAR 2009/14870 Türkiye Cumhuriyeti Milli Savunma Bakanlığına NATO Bakım ve İkmal Ajansı (NBİA) Tarafından Mühimmat Lojistik Desteği Sağlanmasına Dair TUR-39 Numaralı Satış Anlaşmasının Onaylanması Hakkında Karar 2009/14878 Türkiye Cumhuriyeti Devlet Planlama Teşkilatı Müsteşarlığı ve Suriye Arap Cumhuriyeti Devlet Planlama Komisyonu Arasındaki Anlayış Muhtırasının 2009 ve 2010 Yılları Yürütme Programının Onaylanması Hakkında Karar BAKANLIĞA VEKÂLET ETME İŞLEMİ Devlet Bakanı Egemen BAĞIŞ a, Devlet Bakanı Mehmet AYDIN'ın Vekâlet Etmesine Dair Tezkere YÖNETMELİKLER Dicle Üniversitesi Önlisans ve Lisans Eğitim-Öğretim ve Sınav Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Yaşar Üniversitesi Araştırma-Geliştirme ve Uygulama Merkezi Yönetmeliği Yabancı Kitap Ve Süreli Yayınlar International Journal of Accounting Information Systems Volume 10, Issue 2, Pages (June 2009) Editorial Board Page IFC An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment Pages Theodore J. Mock, Lili Sun, Rajendra P. Srivastava, Miklos Vasarhelyi Abstract In response to the enactment of the Sarbanes-Oxley Act 2002 and of the release of the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5, this study develops a risk-based evidential reasoning approach for assessing the İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 4

5 effectiveness of internal controls over financial reporting (ICoFR). This approach provides a structured methodology for assessing the effectiveness of ICoFR by considering relevant factors and their interrelationships. The Dempster-Shafer theory of belief functions is utilized for representing risk. First, we develop a generic ICoFR assessment model based upon a Big 4 audit firm's approach and apply it to a real-world example. Then, based on this model, we develop a quantitative representation of various levels of ICoFR effectiveness and related riskassessment as defined by the PCAOB and contrast these representations with levels implied by Auditing Standard No. 5. In doing so, we demonstrate the potential value of formal risk assessment models in both facilitating the assessment of risks in an individual engagement and in assessing the effects of different regulations. Article Outline 1. Introduction 2. Evidential reasoning approach under Dempster-Shafer (DS) theory of belief functions 3. A generic evidential reasoning model for Sarbanes-Oxley mandated internal control assessment 3.1. Definition of internal control risk 3.2. Structure of the generic model 3.3. Algorithm for evidence aggregation 4. Extending the generic evidential reasoning model for Sarbanes-Oxley mandated internal control assessment based on Auditing Standard No. 5 assumptions 4.1. An assessment of beliefs and ICoFR risks under Auditing Standard No Assessment of beliefs and ICoFR risks under Auditing Standard No 5 5. Conclusions Appendix A. Definitions of basic functions of belief-function theory The basic probability assignment function (m-values) Belief function Plausibility function Dempster's rule of combination References İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 5

6 The value impact of strategic intent on firms engaged in information systems outsourcing Pages Mark Beasley, Marianne Bradford, Bruce Dehning Abstract While information systems outsourcing has been on the rise in recent years, empirical evidence about whether IS outsourcing is value creating for shareholders is limited. Little is known about what factors influence the relation between information systems outsourcing and firm value. This study examines the effect of information systems outsourcing announcements on firm value by analyzing whether equity market reactions are associated with the management's strategic intent for outsourcing and firm characteristics of the outsourcing firm. After examining 103 IS outsourcing announcements made during the period from 1996 to 2003, results suggest that value is created for firms outsourcing with short-term operational intent rather than for longer term strategic reasons. In addition, the increase in firm value from an IS outsourcing announcement is positively associated with the firm's operating asset efficiency and the firm being in a service industry. Article Outline 1. Introduction 2. Theoretical development 3. Hypotheses development 4. Research methodology 4.1. Sample 4.2. Dependent variable 4.3. Independent variables 4.4. Control variables 4.5. Descriptive statistics 4.6. Results from the multivariate analysis 4.7. Analysis of interactive effects 5. Conclusion 5.1. Implications for practice İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 6

7 5.2. Implications for researchers and suggestions for future research 5.3. Limitations 5.4. Conclusion References The effects of multimedia on cognitive aspects of decision-making Pages Patrick Wheeler, Vairam Arunachalam Abstract Businesses make multimedia presentations, combining film clips and text, which could be made at less cost using a single medium. Extending prior findings that film clips in multimedia presentations can impact affective states (e.g., [Rose J. Behavioral decision aid research: Decision aid use and effects. In Arnold and Sutton, Research Accounting as an Information Systems Discipline (ch 6). Sarasota: AAA; 2002]), our study examines how multimedia presentations affect decision-making cognitively (rather than affectively). Participants performed two types of tasks using information presented to them in two single medium modes (text-only and film-only) and a multimedia mode (combined text/film). Based on theories of presentation modes/modalities, media richness, and information overload research, we hypothesize the effects of different presentation modes (single medium versus multimedia), task familiarity (familiar versus unfamiliar), and information overload (above versus below overload) on decisionmakers' consistency with, compliance with, and willingness to apply externally provided information processing rules concerning the solving of various types of tasks. Results provide full to partial support for the predicted effects of task familiarity and information overload on consistency, compliance and willingness. Specifically, multimedia presentations increase the willingness to apply externally provided rules but decrease the consistency with which rules are applied to tasks. Overall, our study suggests that decision-makers are reluctant to use externally provided instructions, instead of their own internally learned rules, especially as their understanding of the task at hand increases. Such understanding is enhanced by high task familiarity, clear presentation formats (i.e., single medium), and low information load. This study has implications for businesses trying to decide how much to invest in multimedia İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 7

8 presentations, and also on organizations and society at large as they frequently direct individuals to follow various types of instructions. Article Outline 1. Introduction 2. Theory and literature 2.1. Multimedia and media richness theory 2.2. Presentation modes and modalities 2.3. Information overload 2.4. Instructions for interpreting task information 3. Hypothesis development 3.1. Hypotheses on unwillingness to apply externally provided instructions to task solutions 3.2. Hypotheses on inconsistencies between task solutions and self-reports 3.3. Hypotheses on noncompliance of task solutions with externally provided instructions 4. Method 4.1. Participants 4.2. Design 4.3. Tasks and procedures 4.4. Dependent variables 5. Results 6. Conclusions 6.1. Discussions of results 6.2. Limitations and further research 6.3. Contributions and implications References Guide for Authors Pages I-II İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 8