Abstract: Purpose:This paper aims to gain insights to the influential factors of ERM adoptions by public listed firms in Malaysia. Findings:The two factors of financial leverage and auditor type were found to be significant influential factors for ERM adoption. In other words the findings indicated that firms with higher financial leverage and with a Big Four auditor are more likely to have a form of ERM framework in place. Originality/Value:Since there are relatively few studies conducted in this area and specially in developing economies like Malaysia, this study will broaden the scope of literature by providing novel empirical evidence.
Abstract: Searching similar documents and document
management subjects have important place in text mining. One of the
most important parts of similar document research studies is the
process of classifying or clustering the documents. In this study, a
similar document search approach that includes discussion of out the
case of belonging to multiple categories (multiple categories
problem) has been carried. The proposed method that based on Fuzzy
Similarity Classification (FSC) has been compared with Rocchio
algorithm and naive Bayes method which are widely used in text
mining. Empirical results show that the proposed method is quite
successful and can be applied effectively. For the second stage,
multiple categories vector method based on information of categories
regarding to frequency of being seen together has been used.
Empirical results show that achievement is increased almost two
times, when proposed method is compared with classical approach.
Abstract: Mobile payments have been deployed by businesses for more than a decade. Customers use mobile payments if they trust in this relatively new payment method, have a belief and confidence in, as well as reliance on its services and applications. Despite its potential, the current literature shows that there is lack of customer trust in B2C mobile payments, and a lack of studies that determine the factors that influence their trust in these payments; which make these factors yet to be understood, especially in the Middle East region. Thus, this study aims to explore the factors that influence customer trust in mobile payments. The empirical data for this explorative study was collected by establishing four focus group sessions in the UAE. The results indicate that the explored significant factors can be classified into five main groups: customer characteristics, environmental (social and cultural) influences, provider characteristics, mobile-device characteristics, and perceived risks.
Abstract: The study presents a brief and synthetic discussion of selected conclusions resulting from multidimensional and in-depth empirical studies. Its theoretical part presents the assumptions referring to social responsibility management from the perspective of the specific nature of small enterprise functioning, while the empirical part presents the selected dysfunctions and paradoxes in social responsibility management referring to this group of enterprises. The paper is summarized by a short list of the resulting recommendations.
Abstract: The recommendation of the committee on corporate
governance for public companies in Nigeria, that the position of the
CEO be separated from board chair has generated serious debate
among scholars and practitioners. They have questioned the
appropriateness of implementing corporate governance model that is
based on Anglo-Saxon agency problem characterized by dispersed
ownership structure; where markets for corporate control, legal
regulation, and contractual incentives are the key governance
mechanisms. This paper strives to resolve the argument by adopting
an institutional perspective in testing the agency theory on board
duality. The study developed a theoretical and empirical model to
better understand how ownership structure influences agency conflict
and how such affects firm performance. Hence, the study examines
the relationship between CEO duality and firm performance using
two institutional ownership structures – dispersed ownership and
concentrated ownership structures. The empirical results show that
CEO duality is negatively correlated with firm performance in
Nigeria irrespective of the firm-s ownership structure. The findings
give credence to the recommendation of the Peterside Commission
on the need to separate the position of CEO from board chair.
Abstract: Home is important for Chinese people. Because the
information regarding the house attributes and surrounding
environments is incomplete in most real estate agency, most house
buyers are difficult to consider the overall factors effectively and only
can search candidates by sorting-based approach. This study aims to
develop a decision support system for housing purchasing, in which
surrounding facilities of each house are quantified. Then, all
considered house factors and customer preferences are incorporated
into Simple Multi-Attribute Ranking Technique (SMART) to support
the housing evaluation. To evaluate the validity of proposed approach,
an empirical study was conducted from a real estate agency. Based on
the customer requirement and preferences, the proposed approach can
identify better candidate house with consider the overall house
attributes and surrounding facilities.
Abstract: This paper reports a new application of material accounting techniques to characterise and quantify material stocks and flows at the “neighbourhood" scale. The study area is the main campus of the University of New South Wales in Sydney, Australia. The system boundary is defined by the urban structural unit (USU), a typological construct devised to facilitate assessment of the metabolism of urban systems. A streamlined material flow analysis (MFA) was applied to quantify the stocks and flows of key construction materials within the campus USU over time, drawing on empirical data from a major campus development project. The results are reviewed to assess the efficacy of the method in supporting urban environmental evaluation and design practice, for example to facilitate estimation of significant impacts such as greenhouse gas emissions. It is concluded that linking a service (in this case, teaching students) enabled by a given product (university buildings) to the amount of materials used in creating that product offers a potential way to reduce the environmental impact of that service, through more efficient use of materials.
Abstract: Innovational development of regions in Russia is generally faced with the essential influence from federal and local authorities. The organization of effective mechanism of innovation development (and self-development) is impossible without establishment of defined institutional conditions in the analyzed field. Creative utilization of scientific concepts and information should merge, giving rise to continuing innovation and advanced production. The paper presents an analysis of institutional conditions in the field of creation and development of innovation activity infrastructure and transferring of knowledge and skills between different economic agents in Russia. Knowledge is mainly privately owned, developed through R&D investments and incorporated into technology or a product. Innovation infrastructure is a strong concentration mechanism of advanced facilities, which are mainly located inside large agglomerations or city-regions in order to benefit from scale effects in both input markets (human capital, private financial capital) and output markets (higher education services, research services). The empirical results of the paper show that in the presence of more efficient innovation and knowledge transfer and transcoding system and of a more open attitude of economic agents towards innovation, the innovation and knowledge capacity of regional economy is much higher.
Abstract: In recent years, though, the concept of fit has been
now in widespread used in strategic management research, it is in its
infancy for applying fit concept to service innovation issue. Therefore,
drawing on the concept of fit, this present research proposed an
innovation service fit model within service innovation, market
orientation, marketing strategy, and IT adoption are coexisted. The
perspective of fit as covariation will be employed to test the hypothesis
and identify the effects of fit. We contend that the fit among these four
factors will contribution to business performance. Finally, according
to the empirical data collected from manufacturing, service, and
financial industry in Taiwan, meaningful findings and conclusions
will be proposed and discussed.
Abstract: This research assesses the value of the brand personality and its influence on consumer-s decision making, through relational variables, after receiving a text message ad. An empirical study, in which 380 participants have received an SMS ad, confirms that brand personality does actually influence the brand trust as well as the attachment and commitment. The levels of sensitivity and involvement have an impact on the brand personality and the related variables to it.
Abstract: The number of the companies accepting RFID in Korea
has been increased continuously due to the domestic development of
information technology. The acceptance of RFID by companies in
Korea enabled them to do business with many global enterprises in a
much more efficient and effective way. According to a survey[33,
p76], many companies in Korea have used RFID for inventory or
distribution manages. But, the use of RFID in the companies in Korea
is in the early stages and its potential value hasn-t fully been realized
yet. At this time, it would be very important to investigate the factors
that affect RFID acceptance. For this study, many previous studies
were referenced and some RFID experts were interviewed. Through
the pilot test, four factors were selected - Security Trust, Employee
Knowledge, Partner Influence, Service Provider Trust - affecting
RFID acceptance and an extended technology acceptance
model(e-TAM) was presented with those factors. The proposed model
was empirically tested using data collected from employees in
companies or public enterprises. In order to analyze some
relationships between exogenous variables and four variables in TAM,
structural equation modeling(SEM) was developed and SPSS12.0 and
AMOS 7.0 were used for analyses. The results are summarized as
follows: 1) security trust perceived by employees positively
influences on perceived usefulness and perceived ease of use; 2)
employee-s knowledge on RFID positively influences on only
perceived ease of use; 3) a partner-s influence for RFID acceptance
positively influences on only perceived usefulness; 4) service provider
trust very positively influences on perceived usefulness and perceived
ease of use 5) the relationships between TAM variables are the same as
the previous studies.
Abstract: This article investigated the validity of C-test and Cloze test which purport to measure general English proficiency. To provide empirical evidence pertaining to the validity of the interpretations based on the results of these integrative language tests, their criterion-related validity was investigated. In doing so, the test of English as a foreign language (TOEFL) which is an established, standardized, and internationally administered test of general English proficiency was used as the criterion measure. Some 90 Iranian English majors participated in this study. They were seniors studying English at a university in Tehran, Iran. The results of analyses showed that there is a statistically significant correlation among participants- scores on Cloze test, C-test, and the TOEFL. Building on the findings of the study and considering criterion-related validity as the evidential basis of the validity argument, it was cautiously deducted that these tests measure the same underlying trait. However, considering the limitations of using criterion measures to validate tests, no absolute claims can be made as to the construct validity of these integrative tests.
Abstract: School experiences, family bonding and self-concept
had always been a crucial factor in influencing all aspects of a
student-s development. The purpose of this study is to develop and to
validate a priori model of self-concept among students. The study
was tested empirically using Structural Equation Modeling (SEM)
and Confirmatory Factor Analysis (CFA) to validate the structural
model. To address these concerns, 1167 students were randomly
selected and utilized the Cognitive Psycho-Social University of
Malaya instrument (2009).Resulted demonstrated there is indirect
effect from family bonding to self-concept through school
experiences among secondary school students as a mediator. Besides
school experiences, there is a direct effect from family bonding to
self-concept and family bonding to school experiences among
students.
Abstract: Previous studies on political budget cycles (PBCs)
implicitly assume the executive has full discretion power over fiscal
policy, neglecting the role of checks and balances of the legislature.
This paper goes beyond traditional PBCs models and sheds light on
the case study of Japan, South Korea, and Taiwan over the 1988-2007
periods. Based on the results, we find no evidence of electoral impacts
on the public expenditures in South Korean and Taiwan's
congressional elections. We also noted that PBCs are found on
Taiwan-s government expenditures during our sample periods.
Furthermore, the results also show that Japan-s legislature has a
significant checks and balances on government-s expenditures.
However, empirical results show that the legislature veto player in
Taiwan neither has effect on the reduction of public expenditures, nor
has the moderating effect over Taiwan-s political budget cycles, albeit
that they are statistically insignificant.We suggest that the existence of
PBCs in Taiwan is due to a weaker systemof checks and balances. Our
conjecture is that Taiwan either has no legislative veto player or has
observed low compliance to the law during the time period examined
in our study.
Abstract: This is a comprehensive large-sample study of Australian earnings management. Using a sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006, we find substantial corporate earnings management activity across several Australian industries. We document strong evidence of size and return on assets being primary determinants of earnings management in Australia. The effects of size and return on assets are also found to be dominant in both income-increasing and incomedecreasing earnings manipulation. We also document that that periphery sector firms are more likely to involve larger magnitude of earnings management than firms in the core sector.
Abstract: The rotation of starting pitchers is a strategic issue
which has a significant impact on the performance of a professional
team. Choosing an optimal starting pitcher from among many
alternatives is a multi-criteria decision-making (MCDM) problem. In
this study, a model using the Analytic Hierarchy Process (AHP) and
Technique for Order Performance by Similarity to the Ideal Solution
(TOPSIS) is proposed with which to arrange the starting pitcher
rotation for teams of the Chinese Professional Baseball League. The
AHP is used to analyze the structure of the starting pitcher selection
problem and to determine the weights of the criteria, while the
TOPSIS method is used to make the final ranking. An empirical
analysis is conducted to illustrate the utilization of the model for the
starting pitcher rotation problem. The results demonstrate the
effectiveness and feasibility of the proposed model.
Abstract: Data warehousing success is not high enough. User
dissatisfaction and failure to adhere to time frames and budgets are
too common. Most traditional information systems practices are
rooted in hard systems thinking. Today, the great systems thinkers
are forgotten by information systems developers. A data warehouse
is still a system and it is worth investigating whether systems
thinkers such as Churchman can enhance our practices today. This
paper investigates data warehouse development practices from a
systems thinking perspective. An empirical investigation is done in
order to understand the everyday practices of data warehousing
professionals from a systems perspective. The paper presents a
model for the application of Churchman-s systems approach in data
warehouse development.
Abstract: Regression testing is a maintenance activity applied to
modified software to provide confidence that the changed parts are
correct and that the unchanged parts have not been adversely affected
by the modifications. Regression test selection techniques reduce the
cost of regression testing, by selecting a subset of an existing test
suite to use in retesting modified programs. This paper presents the
first general regression-test-selection technique, which based on code
and allows selecting test cases for any programs written in any
programming language. Then it handles incomplete program. We
also describe RTSDiff, a regression-test-selection system that
implements the proposed technique. The results of the empirical
studied that performed in four programming languages java, C#, Cµ
and Visual basic show that the efficiency and effective in reducing
the size of test suit.
Abstract: The purpose of this study is to investigate the
relationship between corporate governance and pricing for initial
public offerings (IPOs). Empirical result finds that the prediction of
pricing of IPOs with corporate governance added can have a rather
higher degree of predicting accuracy than that of non governance
added during the training and testing samples. Therefore, it can be
observed that corporate governance mechanism can affect the pricing
of IPOs
Abstract: An application framework provides a reusable design
and implementation for a family of software systems. Application
developers extend the framework to build their particular
applications using hooks. Hooks are the places identified to show
how to use and customize the framework. Hooks define the
Framework Interface Classes (FICs) and their possible specifications,
which helps in building reusable test cases for the implementations of
these classes. This paper introduces a novel technique called all
paths-state to generate state-based test cases to test the FICs at class
level. The technique is experimentally evaluated. The empirical
evaluation shows that all paths-state technique produces test cases
with a high degree of coverage for the specifications of the
implemented FICs comparing to test cases generated using round-trip
path and all-transition techniques.