درخت حوزه‌های تخصصی

The objective of the research is to clarify what Blockchain technique is and the developments of its various uses, and identify the accounting perspective of this technique and the possibility of using it in accounting work. It also aims at demonstrating how to utilize its Blockchain technique in accounting information systems, and identify the most important potential effects of the use of technique in accounting information systems. To achieve the research objectives, a descriptive approach was adopted to discuss the fundamentals of Blockchain technique and its most important accounting implications, in addition, its significance for the usefulness and reliability of the development of automated computing accounting systems. The researchers concluded that the use of Blockchain technology for accounting work requires analysis of the related impact on the development of accounting information systems in terms of their implementations and modules, with the need to fully transition in the design of accounting information systems to electronic sophisticated programs and applications developed and technologically advanced.

Nowadays with the ever-increasing growth in social media platforms and the creation of different forms of online activism, the word known as “Campaign” has become a familiar and useful term in people’s everyday lives. Campaigns with all kinds of social aims especially using Hashtags are run on social media platforms by individuals, charities, NGOs, governments, municipalities and brand companies and with peoples' participation and value co-creation, appropriate results are achieved and the desired changes are made in people’s attitudes and the behavior of individuals, businesses, or governments. Therefore, there seems to be a new form of a virtual public sphere where there is action, dialog and social mobilization, which leads to the formation of public opinion and social change in the digital era. In this paper, using a critical review method, we are going to investigate a public sphere's literature and study its core features (1. access, 2. dialog, 3. action, and 4. public opinion) in digital campaigns and online platforms. Then, in the last part, we are going to map those in a real case study in order to further clarify the arguments and show how social campaigns on online platforms contribute to the formation of a public sphere in the digital era.

In today's world, the Internet of Things (IoT), which is a fairly new technology, has become a popular topic for discussion. Meanwhile, the increasing demand for personalized healthcare with the assistance of new technologies has created new applications called e-health IoT applications; however, researchers are still attempting to find its applications, therefore they have not been able to focus on comparing these applications. We have aimed at understanding the benefits of e-health IoT applications in comparison to one another. Therefore, this study is an attempt to provide a list of e-health IoT applications for individuals and to prioritize them. The Fuzzy Analytical Hierarchy Process (FAHP) method has been used, which is a method for Multi-Criteria Decision Making (MCDM) and a useful tool for prioritizing multiple alternatives based on criteria. Eight important criteria, based on a comprehensive literature review and experts’ opinions, were determined. Then, by using the FAHP method, the weight of each criterion was calculated. As a result, seven applications identified for individuals were prioritized based on the weight of each criterion and the score of each application in each criterion. Health Effectiveness, Empowerment, Safety, Privacy, and Peace of Mind are the most important criteria in e-health IoT applications for individuals; Cost Saving, round-the-clock Access, and Time-Saving are in the next levels of importance. The results also show that Chronic disease management, Medication reminders, Health monitoring, Air quality, Fall detection, Sleep control and Fitness were respectively ranked as first, second, third, fourth, fifth, sixth and seventh among the IoT applications.

The focus of this study is on lecturer’s use of online technology in the higher education context. Precisely, this study aims to understand the effect of personal innovativeness in IT (PI) in determining technology adoption behavior of lecturers in the higher education institutes in Sri Lanka. In this study, the variable of personal innovativeness in IT is integrated with the UTAUT framework and thereby the causal paths which effects VLE adoption intention of individuals is examined. Literature suggests that domain-specific innovativeness is a crucial factor in determining an individual’s adoption of technological innovations. Therefore, understanding the multifaceted effects of this factor along with other significant factors can help higher education institutes to effectively endorse online technology among lectures, generating productive payoffs in the long run. The quantitative method was used for data collection, which yielded # 1253 responses through the Question Pro online survey tool. The targeted respondents were the registered lecturers in higher education institutes of Sri Lanka, selected based on simple random sampling method. Structural equation modelling (SEM) procedure was employed for data analysis using IBM SPSS (ver.21) and AMOS (Ver.26). The structural path analysis resulted in partial mediation, confirming that “lecturer’s innovativeness in IT” exerts its influence on VLE adoption intention by altering the mediators set in the study. Further, the study validated a unique set of factors that determine lecturer’s acceptance of VLE in a higher education setting.