Ship collision risk analysis is of great significance for maritime traffic management and surveillance in real operational conditions. However, the traditional concept closest point approach (CPA) limited, particularly coastal areas. Thus, this paper introduces a quantitative method measuring ship risk. The proposed uses both static dynamic information Automatic Identification System (AIS) data...

Active Information System (AIS) can describe the function specifications in the application environment more availably and make the reaction actively for the different events in the application environment. We propose the solution to realize AIS in the Event Definition and Processing, Definition and Processing of ECA Rule and Realization Strategy. With DSSPCF the design methods are a very effec...

This paper reports on an initiative to reduce the failure rate in an undergraduate accounting information systems course without compromising academic standards. The initiative relied on the development of generic skills in the major assessment tasks. The result was to significantly improve the amount of effort students applied to their internal assessment tasks and also to reduce the overall f...

This note presents a new model, called GAMMA, which is an intertemporal applied general equilibrium model of the Dutch economy. The GAMMA model draws upon CPB’s generational accounting (GA) model, but extends it in several ways in order to account for important economic behavioural effects. In particular, the GAMMA model adds to the GA model a household sector, a firm sector and a pension fund ...

Application of information technology in accounting has improved the efficiency and quality of the work, optimized business decision and risk management. However, the research on application of accounting information system, as well as the application level is far behind the development of the information system itself. The paper analyzes the impact of information technology on accounting theor...

This study aims to determine the effect of education and training on effectiveness use accounting information systems by conducting empirical testing. research was conducted in Village Owned Enterprises (BUM Desa) throughout Payangan District. The entire population used as sample, many 36 people. Data collected distributing questionnaires. data analysis technique is multiple linear regression a...

The rapid development of IT, availability of user friendly accounting software and the increased competition have forced companies to adapt CAIS in order to remain competitive whereas threats to CAIS are unavoidable in the dynamic environment. In this scenario, security controls of CAIS are vital to the organizations. This study examines the existence and adequacy of implemented computerized ac...

Abstract The AIS Educator Journal (AISEJ) is an online, peer-reviewed journal sponsored by the Association. AISEJ has published 67 scholarly articles dedicated to teaching of accounting information systems and related content in 16 annual volumes since 2006. We describe AISEJ's operating activities during Volume 16's 2020–2021 fiscal year provide brief commentary on papers included.