Search results

The purpose of this paper is to investigate tertiary students’ acceptance of digital game-based learning (DGBL). Specifically, it investigated the influence of learning motivation, enjoyment, and perceived usefulness on students’ behavioral intention to play an information literacy (IL) game.

In total, 150 tertiary students were recruited to play an IL game, and fill in a survey questionnaire. Multiple linear regression was performed.

Results indicated that attention, satisfaction, affective enjoyment, and perceived usefulness were significant determinants for the behavioral intention to play IL games. However, relevance, confidence, cognitive enjoyment, and behavioral enjoyment were not found to predict their behavioral intention.

The authors did not consider other factors in the hypotheses, such as the mediating effects of enjoyment on behavioral intention, and the influence of students’ individual characters such as learning styles or personalities on their behavioral intention of using DGBL. Further, the IL game used in the study, Library Escape, may reduce generalizability of the results. The study used self-reported attitudinal data from survey questionnaires, while behavioral data were not considered.

The results showed that pedagogical features, enjoyment factors, and perceived usefulness remain critical in the uptake of IL games by students. Further, the study demonstrated that instead of behavioral or cognitive dimensions of enjoyment, players are more concerned with affective enjoyment. Hence, developing DGBL with affective features should be pursued.

By taking into consideration both pedagogical and gameplay characteristics of DGBL to explain students’ acceptance of IL games, this study integrates and extends previous studies in the context of IL games. Additionally, instead of using perceived enjoyment as a single dimensional construct, this study adopted a multifaceted, more nuanced perspective on the perceived enjoyment of DGBL.

This chapter examines the development of accounting thought and practices in China with the purpose of illustrating its relevance to current accounting policies and practices. The review indicates that changes in accounting in China did not usually occur completely and easily. Over the past three decades, while Chinese accounting has gradually moved toward the Anglo-American model, convergence has presented unique features in China. For example, the review suggests that the accounting reforms in China have been heavily government-driven and that uniform accounting systems still remain. Chinese regulators maintain a cautious attitude toward the application of fair value and professional judgment, which are essentially the center of the Anglo-American accounting system. Furthermore, Chinese accounting regulators have a different view of business combinations from the IASB and have developed alternative accounting methods for those transactions. China’s departure from IFRS reflects its politico-economic context and essentially challenges the IASB’s goal of achieving international accounting convergence. China’s approach to internationally acceptable practices is likely to have implications for the effectiveness of the imported ideas.

The purpose of this paper is to analyze the results of recording electrophysiological signals by nanosensors during tests on volunteers using neutral questions and questions that cause excitement.

The nanosensor-based hardware and software complex (HSC) was used for simultaneous recording of electrocardiogram, electroencephalogram and galvanic skin response during tests on volunteers using neutral questions and questions that cause excitement. The recording was carried out in real time without averaging and filtering in the extended frequency range from 0 to 10,000 Hz, level of more than 1 µV and sampling frequency equal to 64 kHz.

For the first time, the following signals were recorded by nanosensors without filtering and averaging in the measuring channels: real-time micropotentials on an electrocardiogram with a duration of 0.2 ms and a level of 1 µV or more. Also, for the first time, changes in the shape and amplitude of the P wave, slow waves on the electroencephalography (EEG), high impulse activity of the EEG and impulse activity of short duration on the GSR were recorded in response to questions that cause excitement.

The obtained results will be used for high-resolution equipment to develop additional measuring channels in existing types of equipment for psychophysiological studies.

For the first time, new data undistorted by filters was obtained on the amplitude and time parameters of electrophysiological signals in the frequency range from 0 to 10,000 Hz in response to questions that cause excitement, which was due to high sensitivity and noise immunity of nanosensors in comparison with existing electrodes for biopotential recording.

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors and financial analysts. We extend previous reviews by focusing on US studies published since 2013 as well as all non-US studies investigating IC quality including countries regulating IC disclosure as well as unregulated settings and both developed and developing economies. In doing so, we identify research questions where evidence remains mixed and new directions in which there are research opportunities.

Three main insights arise from our analysis. First, evidence on the economic consequences of internal control quality suggests that the quality of internal control can have a significant effect on decision making by users of financial information. Second, the results of research on the empirical association between ownership structure, certain board characteristics and internal control quality is generally mixed. Empirical evidence concerning the association between audit committee characteristics and internal control quality generally supports a positive and significant association. Finally, while studies in non-US jurisdictions are increasing, opportunities remain to explore the determinants and consequences of internal control in other jurisdictions. Our review provides evidence for policy makers of whether there are benefits from requiring management and auditors to report on internal control over financial reporting.

Suggests that misunderstandings frequently occur when trying to understand Chinese language and culture, and so gives the implied meaning of various Chinese expressions and sayings such as greetings, thanks, respect, age, congratulations and taboo subjects.

A strategic response to crisis research is a critical and growing area of study in management and business literature. Consequently, the sudden rise of COVID-19, that has a substantial adverse impact on the global economy in a relatively short period of time, brings into sharp focus on the possible and most effective types of strategic responses adopted by firms. In this context, this study aims to shed light on the types of strategic responses adopted by firms and the possible outcomes.

To contribute to the advancement of knowledge around strategic responses in general for business, this study conducted a keyword bibliometric analysis reviewing 66 articles from highly ranked journals according to ABS list of journals published between the period 2006–2020 and synthesize the existing research on strategic responses.

This research enabled the identification of the novel typology of strategic responses to the crisis, such as revived stakeholders’ relationships, revived pricing mechanisms and revived organizational compliance, and their outcomes. Additionally, the analysis established many research areas for scholars who will deal with this topic in the future.

The literature review contributes to the management and business literature by providing a novel and comprehensive classification of crisis responses and synthesizing all new knowledge gained within a new conceptual framework.

Drawing from resource orchestration theory, this research proposed an integrative model that leverages insights into counter resource constraints and uncertainty in start-up business model innovation (BMI). It investigated the influences of entrepreneurial networks and effectuation on BMI through bricolage in uncertain environments.

The research surveyed 481 start-ups in China. LISREL 8.80 and SPSS 22.0 were employed to test the validity and reliability of key variables, respectively. Additionally, hypotheses were examined through multiple linear regression.

First, entrepreneurial networks and effectuation were positively related to BMI, and combining these two factors improved BMI for start-ups. Second, bricolage contributed to BMI and played mediating roles in translating entrepreneurial networks and effectuation into BMI. Third, environmental uncertainty weakened the linkage between bricolage and BMI.

Future research should replicate the results in other countries because only start-ups in China were investigated in the study, and it is necessary to extend this research by gathering longitudinal data. This research emphasized the mediating effects of bricolage and the moderating influence of environmental uncertainty, and new potential mediating and moderating factors should be explored between resources and BMI.

There are three significant theoretical contributions. First, the findings enrich the literature on the complex antecedents of BMI by combining the impacts of entrepreneurial networks and effectuation. Second, an overarching framework is proposed explaining how bricolage (resource management) links entrepreneurial networks and effectuation and BMI. Third, it demonstrates the significance of environmental uncertainty in the bricolage–BMI linkage, deepening the understanding of the bricolage boundary condition.

This paper aims to discuss the firm productivity premium for servitized firms. It discusses servitization across the product value chain and estimates the effects of the range and extent of servitization on productivity premium in manufacturing firms.

This paper develops a conceptual framework and tests the hypotheses on the effects of servitization on productivity premium using linear regression models with a sample of 20,837 Russian manufacturing firms gathered from the Ruslana Bureau van Dijk database and the Russian customs service.

Servitized firms exhibit higher total factor productivity and labor productivity. The labor productivity premium increases with the number of services offered. However, the impact of services on productivity varies along the product value chain: postmanufacturing and postsales services enhance productivity premium, while manufacturing and back-office services diminish them. The effect of establishment services remains ambiguous.

This paper offers an analytical framework for firms to assess their servitization strategies. These strategies should be gradual, focused on enhancing firm efficiency rather than being an end goal. Firms should initiate the process by introducing services at the postproduction and postsales stages of the product creation chain to achieve productivity premium.

The paper extends the evidence on firm-level productivity drivers and contributes to the servitization theory. A servitization strategy should be portfolio-based, considering both the potential gains and losses in productivity resulting from the implementation of specific services.

This information will be useful in the selection of materials and technology for the detection and removal of mercury ions at a low cost and with high sensitivity and selectivity. The purpose of this study is to provide the useful information for selection of materials and technology to detect and remove the mercury ions from water with high sensitivity and selectivity. The purpose of this study is to provide the useful information for selection of materials and technology to detect and remove the mercury ions from water with high sensitivity and selectivity.

Different nano- and bio-materials allowed for the development of a variety of biosensors – colorimetric, chemiluminescent, electrochemical, whole-cell and aptasensors – are described. The materials used for their development also make it possible to use them in removing heavy metals, which are toxic contaminants, from environmental water samples.

This review focuses on different technologies, tools and materials for mercury (heavy metals) detection and remediation to environmental samples.

This review gives up-to-date and systemic information on modern nanotechnology methods for heavy metal detection. Different recognition molecules and nanomaterials have been discussed for remediation to water samples. The present review may provide valuable information to researchers regarding novel mercury ions detection sensors and encourage them for further research/development.