scholarly journals On the Investigation of Domain-Sensitive Bad Smells in Information Systems

2017 ◽  
Author(s):  
Markos Viggiato ◽  
Johnatan Oliveira ◽  
Eduardo Figueiredo
Keyword(s):  
Information Systems ◽  
Source Code ◽  
The Other ◽  
Specific Information ◽  
Code Smells ◽  
Software Developers ◽  
Accounting Systems ◽  
Detection Rates ◽  
Information System Design ◽  
Domain Independent

Bad smells are symptoms that something may be wrong in the information system design or source code. Although bad smells have been widely studied, we still lack an in-deep analysis about how they appear more or less frequently in specific information systems domains. The frequency of bad smells in a domain of information systems can be useful, for instance, to allow software developers to focus on the more relevant bad smells of a certain domain. Moreover, developers of new bad smell detection tools could take information about domains into consideration to improve the tool detection rates. In this paper, we investigate code smells more likely to appear in four specific information systems domains: accounting, e-commerce, health, and restaurant. Our analysis relies on 52 information systems mined from GitHub. We identified bad smells with two detection tools, PMD and JDeodorant. Our findings suggest that Comments is a domain-independent bad smell since they uniformly appear in all investigated domains. On the other hand, Large Class and Long Method can be considered domain-sensitive bad smells since they appear more frequently in accounting systems. Although less frequent in general, Long Parameter List and Switch Statements also appear more in health and e-commerce systems, respectively, than in other domains.

scholarly journals Evolution and Development Prospects of Information System Design Methodologies

2018 ◽  
Vol 23 (1) ◽  
pp. 63-68 ◽  
Author(s):  
Lyudmila Onokoy ◽  
Jurijs Lavendels
Keyword(s):  
Information Systems ◽  
Systems Design ◽  
Implementation Process ◽  
Practical Experience ◽  
It Professionals ◽  
Software Developers ◽  
Methodology Development ◽  
Information System Design ◽  
Evolution And Development ◽  
Development Prospects

Abstract The article investigates different approaches to the design of information systems. Much attention is paid to comparative analysis of criteria for selecting methodologies for software development, and also to not well-known methodology of DevOps (Development & Operation) [1], [2], which aims at consolidation of software developers (Development) and IT professionals’ (Operation) efforts, and automation of implementation process. In conclusion, based on the retrospective analysis and practical experience, the authors formulate regularities and prospects of information systems design methodology development.

JAVASCRIPT ASYNCHRONOUS PROGRAMMING

2019 ◽  
Vol 128 (2B) ◽  
pp. 5-16
Author(s):  
Tran Thanh Luong ◽  
Le My Canh
Keyword(s):  
Design Patterns ◽  
Source Code ◽  
Object Oriented ◽  
Exception Handling ◽  
Code Smells ◽  
Asynchronous Programming ◽  
Event Driven ◽  
Programming Patterns ◽  
The Impact

JavaScript has become more and more popular in recent years because its wealthy features as being dynamic, interpreted and object-oriented with first-class functions. Furthermore, JavaScript is designed with event-driven and I/O non-blocking model that boosts the performance of overall application especially in the case of Node.js. To take advantage of these characteristics, many design patterns that implement asynchronous programming for JavaScript were proposed. However, choosing a right pattern and implementing a good asynchronous source code is a challenge and thus easily lead into less robust application and low quality source code. Extended from our previous works on exception handling code smells in JavaScript and exception handling code smells in JavaScript asynchronous programming with promise, this research aims at studying the impact of three JavaScript asynchronous programming patterns on quality of source code and application.

Computer Viruses and Their Role in Accounting Information Systems

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Ali Shirzad ◽  
Shaban Mohammadi ◽  
Hamedesmaeili Oghaz
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Financial Information ◽  
The Other ◽  
Accounting Information Systems ◽  
Computer Viruses ◽  
Other Hand ◽  
Main Factors

Dependence on information and rapidly changing technology can be seen in many organizations, with proper security and intelligence systems to protect themselves. But success in providing security depends on the awareness of managers and employees. The accounting information systems in organizations are the most important element. One of the factors threatening their system is virus. Malware are computer viruses that can cause a variety of disorders, including loss of data and accounting information systems are impaired in such case. On the other hand, one of the main objectives of the viruses is to steal financial information. In this paper, one of the main factors threatening the security of accounting information systems, the viruses are described.

JOHN JOHNSONS LETTERS: THE ACCOUNTING ROLE OF TUDOR MERCHANTS' CORRESPONDENCE

1998 ◽  
Vol 25 (1) ◽  
pp. 57-72 ◽  
Author(s):  
David Oldroyd
Keyword(s):  
Time Delays ◽  
The Other ◽  
Business Decisions ◽  
Accounting Systems ◽  
Agency Relationships ◽  
The One

This article examines the role that correspondence played in the accounting systems of Tudor merchants. Merchants relied heavily on letters as a means of controlling their businesses at a distance by making agents accountable. Written accountability, as well as information for business decisions, was encouraged by agency relationships in mercantile enterprises. The system could be undermined by the breakdown of communication through the negligence of a factor or the lack of involvement by the principal. The time delays between the sending and the receipt of letters, on the one hand, and the procurement and conveyance of goods, on the other, were additional problems.

scholarly journals The Orderliness of Music from the Perspective of Complex Information Systems

Proceedings ◽  
2020 ◽  
Vol 47 (1) ◽  
pp. 55
Author(s):  
Shan Zhang
Keyword(s):  
Information Systems ◽  
20Th Century ◽  
Natural Science ◽  
The Other ◽  
Western Music ◽  
Classical Period ◽  
20Th Century Music ◽  
Complex Information ◽  
History Of ◽  
The One

By applying the concept of natural science to the study of music, on the one hand, we can understand the structure of music macroscopically, on the other, we can reflect on the history of music to a certain extent. Throughout the history of western music, from the classical period to the 20th century, music seems to have gone from order to disorder, but it is still orderly if analyzed carefully. Using the concept of complex information systems can give a good answer in the essence.

scholarly journals Adapting to Crisis: Accounting Information Systems during the Weimar Hyperinflation

2020 ◽  
Vol 94 (3) ◽  
pp. 593-625
Author(s):  
Sebastian Hoffmann ◽  
Stephen P. Walker
Keyword(s):  
Twentieth Century ◽  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
The Face ◽  
Managerial Reporting

German corporations are characterized as having been adaptable in the face of numerous traumatizing events during the twentieth century. This article explores how firms adapted their accounting information systems during the hyperinflation of the 1920s. It suggests that responses to the crisis focused on system elements identified as key to continuing operations. Initially, firms amended selling and purchasing arrangements, modified financial reporting, and shifted managerial reporting to nonmonetary information. As inflation accelerated, human resources were diverted to maintaining critical functions, especially those related to remunerating labor. While some elements of accounting systems fell into disrepair, there were also examples of innovation.

Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices

2021 ◽  
Vol 24 (3) ◽  
pp. 338-368
Author(s):  
Ekaterina V. OLOMSKAYA ◽  
Andrei A. AKSENT'EV
Keyword(s):  
Information Systems ◽  
Tax Planning ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
The Cost ◽  
The Impact ◽  
Tax Accounting

Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.

scholarly journals Automatic detection of Long Method and God Class code smells through neural source code embeddings

2021 ◽  
Author(s):  
Aleksandar Kovačević ◽  
Jelena Slivka ◽  
Dragan Vidaković ◽  
Katarina-Glorija Grujić ◽  
Nikola Luburić ◽  
...  
Keyword(s):  
Machine Learning ◽  
Large Scale ◽  
Negative Impact ◽  
Source Code ◽  
Systematic Evaluation ◽  
Small Scale ◽  
Code Smells ◽  
Code Metrics ◽  
Code Smell ◽  
F Measure

<p>Code smells are structures in code that often have a negative impact on its quality. Manually detecting code smells is challenging and researchers proposed many automatic code smell detectors. Most of the studies propose detectors based on code metrics and heuristics. However, these studies have several limitations, including evaluating the detectors using small-scale case studies and an inconsistent experimental setting. Furthermore, heuristic-based detectors suffer from limitations that hinder their adoption in practice. Thus, researchers have recently started experimenting with machine learning (ML) based code smell detection. </p><p>This paper compares the performance of multiple ML-based code smell detection models against multiple traditionally employed metric-based heuristics for detection of God Class and Long Method code smells. We evaluate the effectiveness of different source code representations for machine learning: traditionally used code metrics and code embeddings (code2vec, code2seq, and CuBERT).<br></p><p>We perform our experiments on the large-scale, manually labeled MLCQ dataset. We consider the binary classification problem – we classify the code samples as smelly or non-smelly and use the F1-measure of the minority (smell) class as a measure of performance. In our experiments, the ML classifier trained using CuBERT source code embeddings achieved the best performance for both God Class (F-measure of 0.53) and Long Method detection (F-measure of 0.75). With the help of a domain expert, we perform the error analysis to discuss the advantages of the CuBERT approach.<br></p><p>This study is the first to evaluate the effectiveness of pre-trained neural source code embeddings for code smell detection to the best of our knowledge. A secondary contribution of our study is the systematic evaluation of the effectiveness of multiple heuristic-based approaches on the same large-scale, manually labeled MLCQ dataset.<br></p>

scholarly journals The Effectiveness of the Quality of Performance Using the Cost Accounting Information System in the Control of Quality Costs Study in the General Company for Electrical Industries

2019 ◽  
Vol 27 (2) ◽  
pp. 115-132
Author(s):  
Hanan Abdullah Hassan Al-Amar ◽  
Qasim Ali Omran Al-Bayati ◽  
Huda Jabbar Kadhum Al-Haiyali
Keyword(s):  
Information Systems ◽  
Raw Materials ◽  
Accounting Information ◽  
Cost Accounting ◽  
Technical Standards ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Quality Costs ◽  
The Cost

The financial operations which carried out by economic unity are proven treatment and documenting and continuous down to makers decision by relevance objective and time and then to reflect on the decision maker in any center of responsibility. That ’s provided by the system accounting information where the source is the basis for producing important accounting information, And the cost accounting information systems of the most important information systems that deal with data processing and conversion to information of relative importance to the beneficiaries. Which is consist with The objective of the research that emphasize the importance of accounting systems in general and systems cost in particular to achieve the highest c The research has led to a number of results, the most important of which is the difficulty in controlling quality costs as well as the waste of economic resources in the company. The researchers recommended adherence to the technical standards to achieve the quality of performance as well as conducting a thorough examination of samples and focusing on the quality of raw materials and testing before use to reduce the proportion Damage.

scholarly journals Uma Abordagem para Identificação de Similaridade Entre Recursos Educacionais Utilizando Bases de Conhecimento Externas

2017 ◽  
Vol 25 (02) ◽  
pp. 18
Author(s):  
Laura Lima Dias ◽  
Jayme Siqueira Barbosa ◽  
Eduardo Barrére ◽  
Jairo Francisco De Souza
Keyword(s):  
Instructional Material ◽  
The Other ◽  
Research Network ◽  
Specific Information ◽  
Instructional Resources ◽  
Other Hand ◽  
Large Databases

The need to retrieval specific information on videos and find complementary content in large databases has become notorious given the amount of media that are produced and stored at every moment. In this scenario, education also has encountered in the ease of production of novel instructional material a way to disseminate knowledge. On the other hand, it is not easy to retrieval such materials in large repositories. To expand the possibilities of the user to find resources of interest, this paper proposes an approach to identify similar resources in instructional resources repositories through the use of DBpedia categorizations. A benchmark composed by video lessons from Rede Nacional de Ensino e Pesquisa (Brazilian National Educational and Research Network) was used to evaluate the approach.

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