information systems

The current paper explores designing a web information retrieval system regarding the searching behavior of users in real and everyday life. Designing an information system that is closely linked to human behavior is equally important for providers and the end users. From an Information Science point of view, four approaches in designing information retrieval systems were identified as system-centered; user-centered; interactive and cognitive designs. However, there is a lack of research related to possible relationships between information behavior and information systems design to date. Traditionally, designers used human factors but not necessarily human behaviors while designing information systems. Therefore, there are few systems designed by information scientist aiming to regard or support the human information behavior. There are now new techniques and methodologies such as Contextual Design and Participatory Design to fill the gap. Implementing a behavioral approach to designing information systems are of interest and importance in terms of modern information technologies like social software, web 2.0, mobile phones and internet websites. New methodologies and research frameworks are proposed that place user location, attention and behavior as their main issues.

Information Systems (IS) and the process of distinguishing Information Systems ontology have been the center of challenge during the 50 years of IS development. The importance of this challenge is emergent in direct link between knowledge development process in IS and the IS ontology. In other words, theorizing and efforts to falsify theories, which have been developed, is influenced by the way IS ontology is approached. Critical realism enjoying the unique approach to the IS ontology based on transcendental realism and critical naturalism can be a useful basis to establish the transdisciplinary view in the process of IS knowledge development. This point of view is important regarding the role of human agent in different layers of the IS ontology as a result of its transcendental ontology. Critical realism develops human role during next stages of knowledge and the methodology development based on the transdisciplinary view to IS. The explanation of a transdisciplinary view to the IS ontology regarding the unique role of human agent in the process of theorizing and knowledge development in Information Systems is presented in this article.

It has been proved that in the era of globalization and the development of information technologies, the need to optimize the supply chain of services increases, since the integration of participants in this chain is performed without the use of modern management information systems. In the paper, with the help of logic-cognitive, structural-functional methods, structural-logical and imitation modelling, a management approach to simulation of business interaction in the integration of enterprises with elements of ERP-system and CBIP is developed and proposed, which allows you to create a flexible, adaptive and secure IT infrastructure , which increases the efficiency of the enterprise and allows you to optimize the management of relations with other participants in the service supply chain. As a result of this application of modern supply chain management systems, a synergistic effect is achieved that allows you to minimize the number of technological operations, shorten the production cycle and reduce the cost of services both for each individual enterprise and in the service supply chain as a whole.

The article is devoted to the problem of designing recycling in sustainable logistics systems in the field of processing wastewater treatment waste - municipal sewage sludge (MSS) in the focus of information technology management . The essence of the developed and proposed wastewater treatment project is based on its integration into the city's public utilities system, which will be a single basis for a closed-type logistics system that is managed on the basis of the introduction of a unified information system. This approach to the design of sustainable logistics systems ensures the formation of a closed material and informational logistics flow according to the "supply of raw materials - production - product distribution". This allows solving two problems: ensuring the creation of a closed logistics system that is managed by a single information base and developing a new type of fertilizer. The solutions proposed in this project in the implementation of the MSS processing project are complex and allow implementing all areas of the sustainable development strategy in the aspect of implementing modern information systems. The design technology makes it possible to completely close the logistics cycle for the supply and processing of MSS into finished products in the form of organic fertilizers

The purpose of this research is to investigate the effect of the management accounting network and the strategic feelings of management accountants on strategic management with emphasis on the moderating role of organizational culture and information systems. It can help financial managers to make decisions in the value chain by using the participation of companies in the management accounting system. But unfortunately, despite the passage of time, the accounting techniques of strategic management are still unknown to financial managers and have led to the reduction of companies' participation in strategic decisions. The purpose of this research is to examine the effect of the management accounting network and the strategic feelings of management accountants on strategic management, emphasizing the moderating role of organizational culture and information systems. To study the theoretical foundations and examine the background of the research, a library method is used using Persian and Latin specialized books and articles and theses. The type of data used are quantitative and qualitative data, since the method of collecting information in each research is determined according to the type and nature of the research. In this research, two questionnaires are used. The research questionnaire consists of two parts, in the first part demographic questions are asked. In the second questionnaire, it is used to collect information related to strategic management accounting. The Likert method, which is a 5-point scale, was used to set up the questionnaire. Research evidence indicates that there is a positive and significant relationship between the management accounting network and the implementation of strategic management accounting practices. There is a relationship between the quality of information systems and strategic management accounting. Also, information systems moderate the relationship between the management accounting network and the implementation of strategic management accounting practices. There is a positive and significant relationship between innovation-oriented culture and the implementation of strategic management accounting practices. There is a positive and significant relationship between the result-oriented culture and the implementation of strategic management accounting practices. Innovative culture moderates the relationship between the management accounting network and the implementation of strategic management accounting practices. Results-oriented culture moderates the relationship between management accounting network and implementation of strategic management accounting practices. There is a positive and significant relationship between emotions and implementation of strategic management accounting practices. Information systems have a moderating effect on the relationship between emotions and implementation of strategic management accounting practices. Innovative culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices. Result-oriented culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices.

The purpose of the article is to substantiate the fiscal role of the excise tax by studying its information and functional potential and to model the dynamics of its payment by the brewing industry. Excise tax occupies a special place in a tax system of each state because, in addition to significant fiscal importance, it has a considerable regulatory impact on the production and consumption of certain categories of goods. Based on information systems in the article analyses and monitors the indicators of the excise tax payments on goods produced in Ukraine on the example of a particular enterprise in the brewing industry. By means of the initial data analysis of autocorrelation functions of volumes’ indicators of the accrued excise taxes on beer the expediency of modelling realization of such indicator dynamics on the basis of ARIMA model is proved. The analytical and statistical approaches to the formation of models for the implementation of forecast for the calculation of excise tax on beer of brewing industry enterprises are improved. The proposed approach is based on the values of autocorrelation of balances and partial autocorrelation, as well as methods of analysis of time series with gaps, which allows to use it in the economic activity of enterprises to make forecasts for the calculation and payment of the excise tax. This will produce financial effects for the brewing industry in terms of cost optimization and minimization of the excise tax risks.

Introduction: One of the important topics in the field of information technology is hacking the information systems of societies, that is, finding the security weaknesses of a system to penetrate and access its information. which can be done with various motivations, such as measuring penetration, finding system flaws, curiosity, causing disturbance, breaking the security of systems and harming them, personal gain, and so on. Hacking information systems will have favorable or unfavorable consequences for communities and citizens. Therefore, the purpose of this research is to explain the validity or moral impropriety of this act based on three important moral theories of consequentialism, deontologism, and virtuism. Material and Methods: This research was carried out using a descriptive analytical method based on library sources. Conclusion: Based on the results of the present study, it can be said: from the point of view of utilitarianism, the greater the amount of social benefit from the action of the influencers, the more ethical their action is, and the more harmful it is to the society, the more unethical their action is. Ethical values ​​such as trustworthiness, not prying into the privacy of others, not harming people, maintaining human dignity, protecting public interests, are among the ethical rules governing the act of hacking. And the benevolent motives of hackers only when they are compatible with these moral rules, is the moral justification of their action from the perspective of rule-oriented duty-bearers. The specific personal, social, cultural and economic conditions of the hacker are effective in the moral judgment of his actions from the perspective of practical duty-oriented people. In the end, it should be said: Knowing the ethical behavior of hackers and its effect on their actions is the main condition for the ethical evaluation of information systems hacking, although it will be very difficult to achieve such knowledge.