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We make use of the Volunteered Geographic Information (VGI) data to extract the total extent of the roads using remote sensing images. VGI data is often provided only as vector data represented by lines and not as full extent. Also, high geolocation accuracy is not guaranteed and it is common to observe misalignment with the target road segments by several pixels on the images. In this work, we use the prior information provided by the VGI and extract the full road extent even if there is significant mis-registration between the VGI and the image. The method consists of image segmentation and traversal of multiple agents along available VGI information. First, we perform image segmentation, and then we traverse through the fragmented road segments using autonomous agents to obtain a complete road map in a semi-automatic way once the seed-points are defined. The road center-line in the VGI guides the process and allows us to discover and extract the full extent of the road network based on the image data. The results demonstrate the validity and good performance of the proposed method for road extraction that reflects the actual road width despite the presence of disturbances such as shadows, cars and trees which shows the efficiency of the fusion of the VGI and satellite images.

The purpose of this paper is to investigate the value relevance of Research and development (R&D) and free cash flow (FCF) in an efficient investment setup. Most importantly, this paper examines whether the value relevance of R&D and FCF is associated with life cycle stages. Furthermore, this paper reports whether the market response to R&D and FCF is different in competitive market as compared to the concentrated market.

The analysis is based on the Ohlson (1995) model for the determination of value relevance of earnings and book value. Capitalized R&D and FCF data comprising of the Chinese A-listed firms from the year 2008 to 2016 are selected for this study. Following Anthony and Ramesh (1992), the authors divided the firm life cycle into different stages. HHI index is used to measure the product market competition.

The main result shows that R&D and FCF are value relevant in Chinese A-listed firms. The impact of R&D and FCF on the value relevance of earnings and book value is also positive and significant. The findings of the effect of R&D and FCF on the value relevance of accounting information signify that the information content (R²=0.46) of the mature stage is higher than that of the growth and stagnant stage. The explanatory power measured by R² value for competitive industries (0.47) is much higher than the concentrated industries (0.33).

Despite taking into account all the possible available variables, there are few limitations of the study. This study only studies the effect of EPS, BPS, R&D and FCF on the value relevance of accounting information. Other determinant such as size, growth, leverage and firm age is ignored. Since the R&D expenditure is discretionary, therefore the findings cannot be generalized to all the sectors. A sector wise comparative study can be done in future, to understand the differences in the information contents of R&D and FCF. Also, the tax effect of R&D is ignored in this study. For future call, the value relevance of tax effect on R&D can be explored.

The investors can now determine the present value of all the future cash flows of investing activities. The results of the study are significant for the Chinese investors who should incorporate the R&D and FCF along with investment efficiency. The investors should keep in mind the life cycle stage while investing in a certain stock. The competitive markets have more information content than the concentrated markets. The corporate managers can benefit from this study while issuing new shares. The market responds positively to the stock having investment efficient R&D and FCF investment. For the policy implication perspective, the security market regulator should devise the effective pro-effective product market regulations.

The contribution of this study is manifold. First, according to the authors’ knowledge, this is the first study that incorporates investment efficiency with R&D and FCF and explores its effect on the value relevance of accounting information. Second, the impact of R&D on the value relevance is studied by numerous researchers (Lev and Sougiannis, 1996; Han and Manry, 2004). Similarly, FCF-agency cost effect has also been investigated by (Rahman and Mohd-Saleh, 2008; Chen et al., 2012) but the value relevance of R&D and FCF during different life cycle stages still needs to be answered. Finally, this study also tries to answers the question if the market response to R&D and FCF is different in a competitive market as compared to the concentrated market.

This conceptual paper focuses on a common observation in the implementation stage of reward-based crowdfunding (RBC) – entrepreneurs' failures and delays in delivery of rewards to investors, which, in turn, may be perceived as violations of reward delivery obligations.

Drawing on entrepreneurial personality theory and psychological contract theory, this paper develops propositions and identifies factors related to both entrepreneurs (overconfidence and narcissism) and factors related to investors (types of motivators and psychological contracts) that may explain the perceived violations of reward delivery obligations. Implications for theory and practice are also discussed.

The theoretical analysis, by wielding two independently developed literatures, has demonstrated that it is important to investigate factors that are related to both investors and entrepreneurs in understanding issues and challenges at different stages of the RBC model. The authors believe that the current analysis provides an integrated understanding and a solid foundation for researchers to further examine these issues by empirically testing these propositions.

The authors examined two previously understudied psychological factors in the context of RBC – entrepreneurial traits, mainly overconfidence and narcissism, and the type of psychological contracts formed between investors and entrepreneurs, both of which, according to McKenny et al. (2017), need greater attention from researchers studying crowdfunding.

Our paper discusses the need for continued focus on ethical leadership and the importance and benefits of ethical leadership development. We propose integrating ethical leadership development, that uses cognitive development theory, into the Center for Creative Leadership’s Assess, Challenge, and Support (ACS) leader development model to help address the continued failures of ethical leader development. Our extended framework includes values and morals as a component of the model, and ethical organizational culture as its backdrop, thereby incorporating an examination of ethical leadership into each component of the ACS model. We conclude with practical implications and suggestions for future research.

The outbreak of the Coronavirus (COVID-19) pandemic and its preventative social distancing measures have led to a dramatic increase in subscriptions to paid streaming services. Online users are increasingly accessing live broadcasts, as well as recorded video content and digital music services through internet and mobile devices. In this context, this study aims to explore the individuals’ uses and gratifications from online streaming technologies during COVID-19.

This research has adapted key measures from the “technology acceptance model” (TAM) and from the “uses and gratifications theory” (UGT) to better understand the individuals’ intentions to use online streaming technologies. A structural equations partial least squares’ confirmatory composite approach was used to analyze the gathered data.

The individuals’ perceived usefulness and ease of use of online streaming services were significant antecedents of their intentions to use the mentioned technologies. Moreover, this study suggests that the research participants sought emotional gratifications from online streaming technologies, as they allowed them to distract themselves into a better mood and to relax in their leisure time. Evidently, they were using them to satisfy their needs for information and entertainment.

This study contributes to the academic literature by generating new knowledge about the individuals’ perceptions, motivations and intentions to use online streaming technologies to watch recorded movies, series and live broadcasts.

The findings imply that there is scope for the providers of online streaming services to improve their customer-centric marketing by refining the quality and content of their recorded programs and through regular interactions with subscribers and personalized recommender systems.

This study integrates the TAM and UGT frameworks to better understand the effects of the users’ perceptions, ritualized and instrumental motivations on their intentions to continue watching movies, series and broadcasts through online streaming technologies, during COVID-19.

El distanciamiento social durante la pandemia del coronavirus (COVID-19) ha llevado a un aumento dramático en las suscripciones a los servicios de transmisión de pago. Los usuarios en línea acceden cada vez más a transmisiones en vivo, así como a contenido de video grabado y servicios de música digital. En este contexto, este estudio explora los usos y las gratificaciones buscadas por las personas con las tecnologías de transmisión en línea durante la COVID-19.

En la operacionalización de las variables se utilizaron las medidas del “Modelo de Aceptación de Tecnología” (TAM) y la “Teoría de Usos y Gratificaciones” (UGT). Además, se utilizó SEM-PLS 3 para analizar los datos recopilados de las encuestas.

La utilidad percibida y la facilidad de uso de los servicios de transmisión en línea son antecedentes significativos de la intención de utilizarlos. Además, las personas buscan gratificaciones emocionales de tales tecnologías, ya que les permiten distraerse, estar de mejor humor y relajarse en su tiempo libre. Además, las utilizan para obtener información y entretenimiento.

Este estudio contribuye a la literatura académica generando nuevos conocimientos sobre las percepciones, motivaciones e intenciones de los individuos de utilizar tecnologías de transmisión en línea para ver películas grabadas, series y transmisiones en vivo.

Los hallazgos implican que hay margen para que los proveedores de servicios de transmisión en línea mejoren su marketing centrado en el cliente reforzando la calidad y el contenido de sus programas grabados y la publicidad intermitente.

Este estudio integra las teorías TAM y UGT para comprender mejor el creciente uso de las tecnologías de transmisión para ver películas grabadas, series y transmisiones en vivo.

新型冠状病毒(COVID-19)大流行的爆发及其预防性的社会隔离措施，导致付费流媒体服务订阅量大幅增加。越来越多的在线用户通过互联网和移动设备访问直播、录制视频内容和数字音乐服务。在此背景下，本研究旨在探讨COVID-19疫情期间个人对在线流媒体技术的使用和满意度。

为了更好地理解个体使用在线流媒体技术的意图，本研究采用了“技术接受模型”(TAM)和“使用与满足理论”(UGT)的主要测量方法。另外，作者采用了结构方程偏最小二乘验证组合方法对采集的数据进行分析。

个人对在线流媒体服务的感知有用性和易用性是他们使用上述技术的意图的重要先行因素。此外，这项研究表明，研究中的参与者从在线流媒体技术中寻求情感满足，让自己得到一个好心情，并在闲暇时间放松。显然，他们是在用手机来满足他们对信息和娱乐的需求。

本研究对个人使用在线流媒体技术观看电影、电视剧和直播的认知、动机和意图产生了新的认识，对学术文献的贡献。

研究结果表明，在线流媒体服务提供商可以通过改进其录制节目的质量和内容、定期与订阅者互动以及个性化推荐系统来改善其以客户为中心的营销。

本研究整合了TAM和UGT框架，以更好地了解COVID-19期间用户的认知、仪式化和工具动机对他们通过在线流媒体技术继续观看电影、电视剧和广播的意图的影响。

Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.

This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored.

The critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises).

This study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.

The geographical range of agricultural crops is shifting because of climate change. Reducing the potential negative impact of this shift requires efficient crop switching at farm level. Yet there are scant studies that examine how crop switching is currently taking place and what factors facilitate the process. Even these few existing studies often based their analysis on inadequately established causal link between climate change and switching decisions. This study aims to identify the specific switching decisions that are primarily motivated by climate change, and their determinants.

The study used a household survey on 190 households in Semien Shewa Zone in Ethiopia. Subjective rating of farmers was used to identify the relative importance of climate change in motivating the different types of switching decisions. A logit model is used to identify determinants of crop switching decisions primarily motivated by climate change.

Farmers in the study area are currently abandoning certain crops as a response to climate change. The adoption of new crops is, however, mainly attributed to price changes. Most farmers who abandoned at least one crop adopted mung bean mainly due to its price advantages. As expected, crop switching as an adaptation strategy is more prevalent particularly in drier and hotter agroecologies. The logit model showed that crop switching is strongly correlated with land size and agroecology.

This paper provides an in-depth examination of crop switching as an adaptation strategy to climate change. Crop switching is an adaptation strategy that is expected to substantially reduce the damage from climate change in agriculture. The findings are particularly relevant for adaptation planning in the context of smallholder agriculture.

This paper aims to compare the nature of three different business and management education (BME) research streams (online/blended learning, entrepreneurship education and experiential learning), along with their citation sources to draw insights on their support and legitimacy bases, with lessons on improving such support and legitimacy for the streams and the wider BME research field.

The authors analyze the nature of three BME research streams and their citation sources through tests of differences across streams.

The three streams differ in research foci and approaches such as the use of managerial samples in experiential learning, quantitative studies in online/blended education and literature reviews in entrepreneurship education. They also differ in sources of legitimacy recognition and avenues for mobilization of support. The underlying literature development pattern of the experiential learning stream indicates a need for BME scholars to identify and build on each other’s work.

Identification of different research bases and key supporting literature in the different streams shows important core articles that are useful to build research in each stream.

Readers will understand the different research bases supporting the three research streams, along with their targeted audience and practice implications.

The discovery of different support bases for the three different streams helps identify the network of authors and relationships that have been built in each stream.

According to the authors’ knowledge, this paper is the first to uncover differences in nature and citation sources of the three continuously growing BME research streams with recommendations on ways to improve the support of the three streams.

The purpose of this study is to explore the opportunities provided by information technologies (IT) to improve supply chain processes. It aims to conduct a systematic literature review (SLR) to identify research areas that require further exploration to leverage IT and enhance supply chain performance.

This study employs a systematic literature review methodology to analyse a set of 177 publications, including journal papers, conference papers, periodicals, theses, and books published between 2013 and 2023. Thematic synthesis was chosen as the most appropriate approach to amalgamate the findings obtained from the systematic literature review conducted in the study. This method involves interpreting thematic information and facilitating the development of a comprehensive understanding of the literature being reviewed.

The literature review reveals that certain information technologies, such as the Internet of Things (IoT), Big Data, artificial intelligence (AI), Blockchain, information and communications technology (ICT) and information sharing, offer significant potential for improving supply chain processes. However, the application of these technologies in the field of supply chain is currently under-researched. The findings highlight the need for further exploration of these technologies and their impact on supply chain redesign and enhancement.

This study contributes to the existing body of knowledge by providing a systematic overview of the potential benefits of IT in the context of supply chains. It emphasises the under-researched nature of specific technologies and their potential to support organisations in improving their supply chain processes. The originality of this study lies in its comprehensive analysis of relevant literature and its identification of research gaps that need to be addressed in future studies.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. The authors challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.