Containing Transaction Costs in ERP Implementation through Identification of Strategic Learning Projects

2007 ◽  
Vol 38 (2) ◽  
pp. 84-92 ◽  
Author(s):  
Annika Andersson ◽  
Ralf Müller
Keyword(s):  
Transaction Costs ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Strategic Learning ◽  
Short Term ◽  
Project Costs ◽  
The Individual ◽  
The Impact ◽  
Learning Projects

Implementation of enterprise resource planning (ERP) systems requires in-depth understanding of the idiosyncrasies of the receiving organization, thus implying specific learning costs. ERP projects delivered in form of contracted projects in a competitive market environment often ignore costs for competitive reasons (Linderoth & Lundqvist, 2004). However, these learning costs add to the overall transaction costs of a project. If not budgeted into the individual projects, these costs accumulate at the project portfolio level of project delivery organizations (sellers) and must be managed adequately. One way of minimizing learning costs at the portfolio level is to identify strategic learning projects, which accrue higher than planned (competitive) costs, but lower the costs of future projects and thereby the overall learning costs at the portfolio level. The present study investigated the practices of dealing with costs of learning projects at a Swedish ERP consultancy over a period of six months. The results show how to lower portfolio-level project costs in the long-term through identification of strategic learning projects, with expected budget overruns in the short-term. The study takes a transaction-costs-economic (TCE) perspective. A model shows the impact of short-term learning investments on the lowering of implementation risks in future projects. The model can be used by managers for understanding long-term profitability by exceeding time and budget objectives in the short term.

Social and Cultural Challenges in ERP Implementation

2011 ◽  
Vol 2 (4) ◽  
pp. 44-67 ◽  
Author(s):  
Sapna Poti ◽  
Sanghamitra Bhattacharyya ◽  
T.J. Kamalanabhan
Keyword(s):  
Change Management ◽  
Enterprise Resource Planning ◽  
Social Factors ◽  
Resource Planning ◽  
Erp Implementation ◽  
Cultural Challenges ◽  
Information And Communication ◽  
Multiple Case ◽  
The Individual ◽  
The Impact

This paper studies the differential practices of change management in organizations of western origin and compares it with the best practices prevalent in Indian organizations, with special emphasis on social and cultural challenges faced in these countries. Since Enterprise Resource Planning (ERP), as part of an information and communication technology (ICT) initiative, is frequently associated with organization change and transformation in relation to its adaptation, it has been used as the context in this study. The impact of social factors and cultural challenges on change management processes and elements are compared and contrasted using multiple case studies from USA, Canada, European (Western/Eastern) and Indian organizations who have adopted ERP technologies. The conceptual framework highlights cultural and social factors that affect ERP implementation, and offers suggestions to researchers to empirically test these influences using sophisticated analytical methods and develop change strategies and practices in response to these challenges. Further, it also draws attention to the need for a contemporary, result-oriented, quantitatively measurable framework of change management at the individual and enterprise levels. It is expected that such an approach would result in better buy-in from all stakeholders in terms of increased accountability.

scholarly journals The Impact of Context on EEG Motor Imagery Neurofeedback and Related Motor Domains

2021 ◽  
Author(s):  
Mareike Daeglau ◽  
Catharina Zich ◽  
Cornelia Kranczioch
Keyword(s):  
Motor Imagery ◽  
Motor Performance ◽  
Motor Rehabilitation ◽  
Motor Tasks ◽  
Short Term ◽  
Non Invasive ◽  
The Individual ◽  
The Impact ◽  
Review Current

Abstract Neurofeedback (NF) is a versatile non-invasive neuromodulation technique. In combination with motor imagery (MI), NF has considerable potential for enhancing motor performance or supplementing motor rehabilitation. However, not all users achieve reliable NF control. While research has focused on various brain signal properties and the optimisation of signal processing to solve this issue, the impact of context, i.e. the conditions in which NF motor tasks occur, is comparatively unknown. We review current research on the impact of context on MI NF and related motor domains. We identify long-term factors that act at the level of the individual or of the intervention, and short-term factors, with levels before/after and during a session. The reviewed literature indicates that context plays a significant role. We propose considering context factors as well as within-level and across-level interactions when studying MI NF.

Measuring the Impact of Enterprise Resource Planning (ERP) Systems on Earnings Management

2010 ◽  
Vol 7 (1) ◽  
pp. 47-71 ◽  
Author(s):  
John J. Morris ◽  
Indrarini Laksmana
Keyword(s):  
Earnings Management ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Discretionary Accruals ◽  
Control Group ◽  
Erp Systems ◽  
Absolute Value ◽  
The Absolute ◽  
The Impact

ABSTRACT: This study examines the impact of ERP systems on earnings management. We use the absolute value of discretionary accruals as a proxy for earnings management, comparing levels for 143 firms in 32 industry groups that implemented ERP systems between 1994 and 2003 to levels for a control group. We find that over a ten-year period surrounding the implementation date, ERP implementers show a significant decrease in the absolute value of total discretionary accruals, while the control group does not. We further find that short-term discretionary accruals are driving the results, while long-term discretionary accruals show no significant change for either group.

scholarly journals Sustainability and Resilience Revisited: Impact of Information Technology Disruptions on Empirical Retail Logistics Efficiency

2021 ◽  
Vol 13 (10) ◽  
pp. 5650
Author(s):  
Matthias Klumpp ◽  
Dominic Loske
Keyword(s):  
Information Technology ◽  
Enterprise Resource Planning ◽  
Contingency Management ◽  
Resource Planning ◽  
Negative Effects ◽  
Network Dea ◽  
It Systems ◽  
Truck Loading ◽  
The Individual ◽  
The Impact

The increasing use of information technology (IT) in supply chain management and logistics is connected to corporate advantages and enhanced competitiveness provided by enterprise resource planning systems and warehouse management systems. One downside of advancing digitalization is an increasing dependence on IT systems and the negative effects of technology disruption impacts on firm performance, measured by logistics efficiency, e.g., with data envelopment analysis (DEA). While the traditional DEA model cannot deconstruct production processes to find the underlying causes of inefficiencies, network DEA (NDEA) can provide insights into resource allocation at the individual stages of operations. We apply an NDEA approach to measure the impact of IT disruptions on the efficiency of operational processes in retail logistics. We compare efficiency levels during IT disruptions, as well as ripple effects throughout subsequent days. In the first stage, we evaluate the efficiency of order picking in retail logistics. After handing over the transport units to the outgoing goods department of a warehouse, we assess the subsequent process of truck loading as a second stage. The obtained results underline the analytical power of NDEA models and demonstrate that the proposed model can evaluate IT disruptions in supply chains better than traditional approaches. Insights show that efficiency reductions after IT disruptions occur at different levels and for diverse reasons, and successful preparation and contingency management can support improvements.

scholarly journals Investigating Greenland's glaciers

1990 ◽  
Vol 148 ◽  
pp. 46-51
Author(s):  
A Weidick
Keyword(s):  
Point Of View ◽  
Short Term ◽  
Glacier Fluctuations ◽  
Glacier Changes ◽  
Future Events ◽  
Global Sea Level ◽  
The Individual ◽  
The Impact

Investigations of Greenland's glaciers undertaken by GGU are primarily related to the exploitation of meltwater from the Inland lce and local glaciers in western Greenland, i.e. they are essentially related to glacier hydrology (Olesen & Braithwaite, 1989). The studies are therefore based on mass balance data combined with investigations of superglacial melt/refreezing and the determination of the internal mode of drainage. Related to this work is the documentation of short-term glacier changes at specific localities identified as being of special interest for hydropower from the point of view of glacier hazards, i.e. for example damage caused by tapping of ice dammed lakes or change of proglacial draining caused by change in the glacier's thickness and extent. Similar documentation of long-term glacier fluctuations provides a background for control and modelling of past glacier fluctuations. The procedures have a direct bearing on the calculation of scenarios for future events related to the individual localities or, in a regional sense, to the impact of changes in Greenland glaciers on global sea level (the 'greenhouse effect’).

scholarly journals The Effect of Behind-The-Scenes Encounters and Interactive Presentations on the Welfare of Captive Servals (Leptailurus serval)

Animals ◽  
2020 ◽  
Vol 10 (4) ◽  
pp. 743 ◽  
Author(s):  
Lydia K. Acaralp-Rehnberg ◽  
Grahame J. Coleman ◽  
Michael J. L. Magrath ◽  
Vicky Melfi ◽  
Kerry V. Fanson ◽  
...  
Keyword(s):  
Training Session ◽  
Welfare Effects ◽  
Welfare Effect ◽  
Short Term ◽  
Faecal Samples ◽  
Close Circuit Television ◽  
The Individual ◽  
The Impact ◽  
Behavioural Diversity

The serval (Leptailurus serval) is a small African felid that is well represented in zoos and often serves as an animal ambassador in encounter programs with zoo visitors. The impact on serval welfare in relation to such programs has not been investigated to date, and the aim of this study was to assess short-term welfare effects of varying levels of visitor interaction in two captive servals. Weekly blocks of four different treatments were imposed three times on each animal over 12 weeks, and the treatments involved (1) Presentations (serval undertaking a routine training session in a designated presentation space, typically attracting high visitor numbers), (2) Behind-the-scenes (BTS, a close encounter allowing a small group of visitors to interact closely with the cat in its enclosure), (3) Presentations and BTS combined, and (4) No visitor interaction. Serval activity budgets as well as behavioural diversity were created from behaviours observed from Close Circuit Television (CCTV) footage during four daily recording sessions per animal over three consecutive days per treatment, using instantaneous scan sampling every 60 s. Individual faecal samples were collected daily to monitor changes in faecal glucocorticoid metabolite (FGM) concentration. Results indicate that the mean number of scans with stereotypic pacing was significantly reduced (p = 0.01) during Treatments 1 and 3, when cats participated in presentations only, or the two activities combined. Conversely, a significant reduction in behavioural diversity (p < 0.001) was observed when cats participated in Treatment 3, i.e., cats expressed fewer behaviours when interaction with visitors was more frequent. FGM concentrations did not vary significantly with treatment (p > 0.05). Given the reduction in stereotypic pacing, these findings suggest that involvement in an encounter program appears to exert an overall positive short-term welfare effect on the individual servals in this study. Although a reduction in behavioural diversity was not considered a negative welfare effect in the short term, potential long-term negative welfare effects resulting from a more frequent encounter program could not be ruled out in the present study.

SUMBER-SUMBER RESILIENSI PADA REMAJA AKHIR YANG MENGALAMI KEKERASAN DARI ORANGTUA PADA MASA KANAK-KANAK

Psibernetika ◽  
2018 ◽  
Vol 11 (1) ◽  
Author(s):  
Devina Calista ◽  
Garvin Garvin
Keyword(s):  
Late Adolescents ◽  
Long Term Effects ◽  
Short Term ◽  
Parental Affection ◽  
Resilience Factors ◽  
Childhood Violence ◽  
Past Experiences ◽  
The Impact ◽  
Depth Interviews

<p><em>Child abuse by parents is common in households. The impact of violence on children will bring short-term effects and long-term effects that can be attributed to their various emotional, behavioral and social problems in the future; especially in late adolescence that will enter adulthood. Resilience factors increase the likelihood that adolescents who are victims of childhood violence recover from their past experiences</em><em>,</em><em> become more powerful individuals and have a better life. The purpose of this study was to determine the source of resilience in late adolescents who experienced violence from parents in their childhood. This research uses qualitative research methods with in-depth interviews as a method of data collection. The result shows that the three research participants have the aspects of "I Have", "I Am", and "I Can"; a participant has "I Can" aspects as a source of resilience, and one other subject has no source of resilience. The study concluded that parental affection and acceptance of the past experience have role to the three sources of resilience (I Have, I Am, and I Can)</em></p><p><em> </em></p><p><strong><em>Keyword : </em></strong><em>Resilience, adolescence, violence, parents</em></p>

Forecasting Revenue Impacts from COVID-19: The Case of Florida Municipalities

2021 ◽  
pp. 0160323X2110120
Author(s):  
Hai (David) Guo ◽  
Can Chen
Keyword(s):  
Local Government ◽  
Short Term ◽  
Fiscal Planning ◽  
Revenue Structure ◽  
Municipal Managers ◽  
The Impact

Early in the pandemic, Florida municipal managers indicated that forecasting the impact on local revenues was one of their top priorities in responding to the pandemic, yet such a tool has not been widely available. This study offers simple and straightforward fiscal planning guides for assessing the short-term and long-term impacts of the COVID 19 recession on local government revenues by estimating the revenue declines among 411 Florida municipalities from FY 2021 to FY 2023. The forecast results predict revenues will be reduced by $5.11 billion from 2019 pre-pandemic levels for Florida cities in fiscal years 2021 through 2023. The decline is forecast to be 3.54 percent in FY 2021, 4.02 percent in FY 2022, and 3.29 percent in FY 2023. The revenue structure matters for estimating the revenue decline.

scholarly journals Paleolithic Diet—Effect on the Health Status and Performance of Athletes?

Nutrients ◽  
2021 ◽  
Vol 13 (3) ◽  
pp. 1019
Author(s):  
Barbara Frączek ◽  
Aleksandra Pięta ◽  
Adrian Burda ◽  
Paulina Mazur-Kurach ◽  
Florentyna Tyrała
Keyword(s):  
Blood Pressure ◽  
Body Mass ◽  
Positive Impact ◽  
Model Assessment ◽  
Paleolithic Diet ◽  
Short Term ◽  
Positive Effects ◽  
Short And Long Term ◽  
The Impact

The aim of this meta-analysis was to review the impact of a Paleolithic diet (PD) on selected health indicators (body composition, lipid profile, blood pressure, and carbohydrate metabolism) in the short and long term of nutrition intervention in healthy and unhealthy adults. A systematic review of randomized controlled trials of 21 full-text original human studies was conducted. Both the PD and a variety of healthy diets (control diets (CDs)) caused reduction in anthropometric parameters, both in the short and long term. For many indicators, such as weight (body mass (BM)), body mass index (BMI), and waist circumference (WC), impact was stronger and especially found in the short term. All diets caused a decrease in total cholesterol (TC), low-density lipoprotein cholesterol (LDL-C), and triglycerides (TG), albeit the impact of PD was stronger. Among long-term studies, only PD cased a decline in TC and LDL-C. Impact on blood pressure was observed mainly in the short term. PD caused a decrease in fasting plasma (fP) glucose, fP insulin, and homeostasis model assessment of insulin resistance (HOMA-IR) and glycated hemoglobin (HbA1c) in the short run, contrary to CD. In the long term, only PD caused a decrease in fP glucose and fP insulin. Lower positive impact of PD on performance was observed in the group without exercise. Positive effects of the PD on health and the lack of experiments among professional athletes require longer-term interventions to determine the effect of the Paleo diet on athletic performance.

scholarly journals Corruption, Taxation and the Impact on the Shadow Economy

Economies ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 18 ◽  
Author(s):  
Daniel Němec ◽  
Eva Kotlánová ◽  
Igor Kotlán ◽  
Zuzana Machová
Keyword(s):  
Tax Evasion ◽  
Capital Accumulation ◽  
Shadow Economy ◽  
Labour Force ◽  
Destructive Effect ◽  
Eu Member States ◽  
Initial Assumption ◽  
The Individual ◽  
The Impact

While assessing the economic impacts of corruption, the corruption-related transmission channels which influence taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the impacts corruption has on the size of the shadow economy as well as on the individual sources of long-term economic growth, making use of a transmission channel through which corruption affects the tax burden components. Using the method of an extended DSGE model, it confirms the initial assumption that an increase in perceived corruption supports the shadow economy’s growth, but at the same time, it demonstrates that corruption and especially its perception has a significantly different effect on two key areas—the capital accumulation and the labour force size. It further identifies another sector of the economy representing taxes which are prone to tax evasion while asserting that corruption has a much more destructive effect on this sector of the economy, offering generalized implications for other post-communist EU member states in a similar situation.

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