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This paper aims to examine the association between earnings quality and firm-specific return volatility for a large sample of Japanese manufacturing firms.

This archival research uses idiosyncratic volatility and asynchronicity as two analogous proxies for firm-specific return volatility to investigate its association with earnings quality.

Using idiosyncratic volatility and asynchronicity as two comparable proxies for firm-specific return volatility, the author finds contradictory results. The author relates this contradiction to another debate in accounting and finance literature about whether firm-specific return volatility captures firm-specific information or noise. Initially, the author obtains conflicting results because the systematic risk, one of the components of asynchronicity, is highly correlated with earnings quality. After controlling for the systematic risk, the author finds that higher earnings quality is associated with lower firm-specific return volatility. This finding is consistent with the noise-based explanation of firm-specific return volatility. The author also separates earnings quality into an innate component driven by economic fundamentals and a discretionary component driven by managerial discretionary behavior and finds that both components have significant impact on firm-specific return volatility but the innate component has significantly stronger effect than the discretionary component.

This is the first research study presenting evidence on the association between earnings quality and firm-specific return volatility in the Japanese setting. The findings of this paper are likely to contribute to the resolution of a well-known debate on whether firm-specific return volatility captures more firm-specific information being impounded in stock prices or noise in stock prices.

The purpose of this paper is to integrate psychological dimension, social dimension, and environmental dimension – six internet psychological characteristics (dissociative anonymity, invisibility, asynchronicity, solipsistic introjection, dissociative imagination, and minimization of status and authority), deindividuation, social influence (subjective norm and descriptive norm), and containment theory (inner containment and outer containment) – to propose an innovative model which can make up for deficiencies in previous studies of the toxic online disinhibition effect.

On the basis of 530 valid responses collected from an online survey questionnaire, partial least squares technology was used to examine the research model.

The result shows that dissociative anonymity has a significant impact on deindividuation and toxic disinhibition. In addition, asynchronicity and dissociative imagination have a direct effect on toxic disinhibition. Besides, in social influence, the authors found that subjective norm is a stronger predictor of toxic disinhibition than descriptive norm. Moreover, in containment theory, the result shows that inner containment can effectively reduce toxic disinhibition but not outer containment.

This study can provide academics and practical side empirical evidence as to what factor would cause toxic disinhibition and provides an innovative view regarding the relationship between social influence and containment theory on toxic disinhibition.

The purpose of this paper is to establish the dynamics model of a Z-folded PhoneSat considering hinge friction and to investigate the influence of disturbances, such as friction, stiffness asymmetry, deployment asynchronicity and initial disturbance angular velocity, on the attitude of PhoneSat during and after deployment.

For the Z-folded PhoneSat, the dynamics model considering hinge friction is established and the dynamics simulation is carried out. The effects of friction, stiffness asymmetry, deployment asynchronicity and initial disturbance angular velocity on the attitude motion of the PhoneSat are studied and the attitude motion regularities of the PhoneSat considering the disturbance factors mentioned above are discussed.

Friction has a main contribution to reducing the oscillation of attitude motion and damping out the residual oscillation, ultimately decreasing the deployment time. An increasing length of deployment time is required with the increasing stiffness asymmetry and time difference of asynchronous deployment, which also have slight disturbances on the attitude angle and angular velocity of PhoneSat after the deployment. The initial disturbance angular velocity in the direction of deployment would be proportionally weakened after the deployment, whereas initial disturbance angular velocity in other direction induces angular velocities of other axes, which dramatically enhances the complexity of attitude control.

The paper is a useful reference for engineering design of small satellites attitude control system.

The purpose of this paper is to investigate toxic behaviour (TB) that significantly harms individuals’ gameplay experience in multiplayer online video games. Multiplayer online video games allow to simultaneously interact with others in real time. They can be considered as digital communities unifying a group of players within a video game. TB is characterized by spreading a bad mood (e.g. upsetting and insulting) leading to unsatisfying outcomes in team-based multiplayer environments.

Using mixed methods, the authors show that handling TB should be addressed more firmly on a level of game design. First, the authors test the explanatory power of the online disinhibition effect (ODE) and its antecedents on TB using a quantitative survey (N = 320) and structural equation modelling. Specifically, the authors show that dissociative anonymity, asynchronicity, solipsistic introjection, dissociative imagination and minimization of authority have a mediated effect through toxic disinhibition as predictors of TB. Second, the authors conduct a focus group workshop (N = 10) with experts from diverse disciplines to derive design principles on a level of game design.

The results indicate that transparency and imminent feedback are still underutilized elements in game design that can significantly buffer several forms of TB. By developing a heuristic prototype and exemplary design principles in subsequent categories, the authors address all relevant in-game scenarios. With this study, the authors provide researchers and practitioners helpful insights on how to increase the well-being and safety of gaming communities.

ODE already showed its explanatory potential in the neighbouring context of cyberbullying. Embedded in theories of negative behaviour on the internet, the authors propose a holistic and theory-driven approach to handle TB on a level of game design. The authors’ insights allow for a better understanding of an innovative entity of the dark side of technology diffusion and adverse side effects linked to it.

Computers and computer‐assisted instruction are being used with increasing frequency in the area of health science student education, yet students’ attitudes towards the use of e‐learning technology and computer‐assisted instruction have received limited attention to date. The purpose of this study was to investigate the significant predictors of health science students’ attitudes towards e‐learning and computer‐assisted instruction. All students enrolled in health science programmes (n=2885) at a large multi‐campus Australian university in 2006‐2007, were asked to complete a questionnaire. This included the Online Learning Environment Survey (OLES), the Computer Attitude Survey (CAS), and the Attitude Toward Computer‐Assisted Instruction Semantic Differential Scale (ATCAISDS). A multiple linear regression analysis was used to determine the significant predictors of health science students’ attitudes to e‐learning. The Attitude Toward Computers in General (CASg) and the Attitude Toward Computers in Education (CASe) subscales from the CAS were the dependent (criterion) variables for the regression analysis. A total of 822 usable questionnaires were returned, accounting for a 29.5 per cent response rate. Three significant predictors of CASg and five significant predictors of CASe were found. Respondents’ age and OLES Equity were found to be predictors on both CAS scales. Health science educators need to take the age of students and the extent to which students perceive that they are treated equally by a teacher/tutor/instructor (equity) into consideration when looking at determinants of students’ attitudes towards e‐learning and technology.

Online disinhibition is one of the key factors leading to the occurrence of cyberaggression, cyberbullying and various forms of deviant behaviors in the online environment. To understand the composition of online disinhibition, this study aims to conceptualize online disinhibition and develop a measurement instrument for online disinhibition.

We followed a rigorous procedure to develop and validate the multidimensional instrument of online disinhibition in three phases: item generation, measurement development and instrument testing.

We developed a 23-item online disinhibition scale and identified six key dimensions: dissociative anonymity, invisibility, asynchronicity, solipsistic introjections, dissociative imagination and minimization of authority.

The online disinhibition instrument is an accessible and easily administered measure that can be used as a checklist for systems designers and administrators to evaluate the level of online disinhibition among users. It offers systems design information on how to prevent and combat online deviant behaviors on platforms.

This work provides a rich conceptualization of an online disinhibition instrument that can serve as a springboard for future work to understand online deviant behaviors. The newly developed measurement instrument of online disinhibition also adds to the repository of rigorous research scales in this area.

Herbert Brün was a composer of many things including electronic and computer music. His compositions were, by design, nested in his passions for designing a new society – without violence. In this article, the author attempts to address several of Brün’s concepts relevant to his desire for social change. This paper was stimulated by a panel discussion about Brün at the 2018 American Society for Cybernetics (ASC) conference “Framing a Reality and How It Matters in a Shared World.”

Herbert Brün nested his communication in what he labeled “anticommunication,” which requires a listener to generate new ways of listening. As a video ethnographer, the author had many opportunities to videotape Brün, beginning with our first encounter at the 1992 ASC Conference in Washington State. During the past several decades, the author has composed a variety of movies in which the video footage of Brün and others that the author associates with cybernetics is used. Excerpts from many of these movies are embedded in the links located in the references section of this paper.

Brün’s cybernetic formulations for designing social transformations explored in this paper include his ideas on floating hierarchies, anticommunication, his notions on a circularity of needs, peace as a need, articulating desires, composing as an element of daily life, and the retardation of decay.

It is the author’s desire that this paper encourages the reader to explore some of Herbert Brün’s formulations for designing social change and transformations.

This paper aims to investigate whether the technological paradoxes identified and prevalent in a series of technologies are also identified in the relationship between executives and smartphones, as well as which of these paradoxes is most strongly detected in this relationship.

It was adopted the simple case study method, in which the individual is the unit of analysis. Therefore, a medium-sized company that operates in the Brazilian pharmaceutical market was chosen since the majority of its senior executives use the smartphone as a tool in their day-to-day work.

Two paradoxes generated strong ambiguity regarding the use of smartphones by the executives, namely continuity vs asynchronicity and autonomy vs addiction. Furthermore, three other paradoxes were moderately associated with the use of smartphones by the executives, namely freedom vs enslavement, dependence vs independence, and planning vs improvisation.

By using only one organisation in the case study, the generalisation of results might be prejudiced.

The identification of technological paradoxes provides input for the development of strategies aimed at minimising these ambiguities on the part of executives.

This paper not only identified some smartphone-enabled paradoxes among Brazilian executives, but also established an approach to measure the intensity of these paradoxes.

Cloud computing becomes mobile when a mobile device tries to access the shared pool of computing resources provided by the cloud, on demand. Mobile applications may enrich their functionality by delegating heavy tasks to the clouds as the remote processing and storage have become possible by adding asynchronous behavior in the communication. However, developing mobile cloud applications involves working with services and APIs from different cloud vendors, which mostly are not interoperable across clouds. Moreover, by adding asynchronicity, mobile applications must rely on push mechanisms which are considered to be moderately reliable, and thus not recommended in scenarios that require high scalability and quality of service (QoS). To counter these problems, and the purpose of this paper, is to design a middleware framework, Mobile Cloud Middleware (MCM), which handles the interoperability issues and eases the use of process‐intensive services from smartphones by extending the concept of mobile host.

MCM is developed as an intermediary between the mobile and the cloud, which hides the complexity of dealing with multiple cloud services from mobiles. Several applications are presented to show the benefits of mobiles going cloud‐aware. Moreover, to verify the scalability of MCM, load tests are performed on the hybrid cloud resources using well known load balancing mechanisms like HAProxy and Tsung.

From the study it was found that it is possible to handle hybrid cloud services from mobiles by using MCM. The analysis demonstrated that the MCM shows reasonable performance levels of interaction with the user, thus validating the proof of concept. Moreover, MCM decreases the effort in developing mobile cloud applications and helps in keeping soft‐real time responses by using its asynchronous approach.

MCM fosters the utilization of different types of cloud services rather than the traditional mobile cloud services based on data synchronization. By offloading heavy tasks to the clouds, the framework extends the processing power and storage space capabilities of the constrained smart phones. The applications mentioned in the paper bring an added value by being success stories for mobile cloud computing domain in general.

The research aims at providing a comprehensive assessment of the cigarette black market in Germany and the UK within the framework of the study of organized crime.

The particular approach upon which this paper is based is a systematic, cross‐national review of open sources, including media reports and government documents. The information gleaned from these sources is transferred into a classificatory scheme derived from the analysis of organized crime.

While similarities exist regarding the inner workings of the cigarette black market, interesting variations between the two countries emerge, including an asynchronicity of the developmental process and differences in modus operandi. In addition to cross‐national differences, striking regional variations in the prevalence and character of black market activity exist within each country. This leads to the conclusion that a multitude of factors have to be considered to account for the overall dynamics and specific manifestations of the cigarette black market.

In future research the database needs to be broadened beyond open sources.

Policy decisions with the aim to curb the cigarette black market have to take the apparent complexity of causal and intervening factors into account. The level of taxation is just one of several factors.

No comparative analysis of the cigarette black markets in Germany and the UK has previously been available.