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We integrate cross-cultural literature with broader literature in survey methodology, human cognition, and communication. First, we briefly review recent work in cognitive survey methodology that advances our understanding of the processes underlying question comprehension and response. Then, using a process model of cultural influence, we provide a framework for hypothesizing how cross-cultural differences may systematically influence the meaning respondents make of the questions that researchers ask, how memory is organized, and subjective theories about what constitutes an appropriate answer and therefore the answers participants are likely to give.

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

This study examines the impact of FASB Interpretation No. 48 (FIN48), Accounting for Uncertainty in Income Taxes, on earnings management (EM) activity, by focusing on changes in the deferred tax asset valuation allowance (DTVA). FIN48 was adopted, in part, over concerns that firms were using the reserve for uncertain tax positions (cushion) to manage earnings. However, there are reasons to believe that the adoption of FIN48 may have impacted the extent to which firms utilize DTVA changes as a strategic accounting choice. As the provision for income taxes is one of the final accounts closed prior to an earnings announcement, income tax accounting is generally regarded as a final opportunity to strategically meet earnings goals. To the extent that FIN48 reduced cushion-based EM, firms may have increasingly used DTVA changes as a substitute. Alternatively, the attention that FIN48 brought to firms’ income tax footnotes may have curbed the strategic use of income tax accounting, in general. This study employs a sample of publicly traded US firms over the period of 2003–2010. A regression model and an analysis of the frequency of DTVA-based EM reveal no evidence of a systematic change in behavior attributable to FIN48. However, further analysis reveals that firms identified as managing earnings to meet analyst forecasts increasingly used discretionary DTVA changes relative to changes in tax cushion in the post-FIN48 period. The results have implications for existing research on income tax-based EM.

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

Cluster analysis is applied to the union and employer tactics used in a sample of Ontario organising campaigns to identify the combinations of tactics or strategies that are used most often. Seven union organising strategies and five employer resistance strategies are revealed. Contingency table analysis shows that the union and employer strategies are not independent of one another. More active campaigns by one side (in terms of more tactics used) are met by more active campaigns by the other side. Regression analysis is used to estimate the effects of the strategies on the outcome of the organising campaign. The most active strategies, including intensive communication with workers and worker committees, work best for the employers. For unions, strategies emphasising personal communication through house calls are the most effective.

Purpose: Previous research identified a measurement gap in the individual assessment of social misconduct in the workplace related to gender. This gap implies that women respond to comparable self-reported acts of bullying or sexual discrimination slightly more often than men with the self-labeling as “bullied” or “sexually discriminated and/or harassed.” This study tests this hypothesis for women and men in the scientific workplace and explores patterns of gender-related differences in self-reporting behavior.

Basic design: The hypotheses on the connection between gender and the threshold for self-labeling as having been bullied or sexually discriminated against were tested based on a sample from a large German research organization. The sample includes 5,831 responses on bullying and 6,987 on sexual discrimination (coverage of 24.5 resp. 29.4 percentage of all employees). Due to a large number of cases and the associated high statistical power, this sample for the first time allows a detailed analysis of the “gender-related measurement gap.” The research questions formulated in this study were addressed using two hierarchical regression models to predict the mean values of persons who self-labeled as having been bullied or sexually discriminated against. The status of the respondents as scientific or non-scientific employees was included as a control variable.

Results: According to a self-labeling approach, women reported both bullying and sexual discrimination more frequently. This difference between women and men disappeared for sexual discrimination when, in addition to the gender of a person, self-reported behavioral items were considered in the prediction of self-labeling. For bullying, the difference between the two genders remained even in this extended prediction. No statistically significant relationship was found between the frequency of self-reported items and the effect size of their interaction with gender for either bullying or sexual discrimination. When comparing bullying and sexual discrimination, it should be emphasized that, on average, women report experiencing a larger number of different behavioral items than men.

Interpretation and relevance: The results of the study support the current state of research. However, they also show how volatile the measurement instruments for bullying and sexual discrimination are. For example, the gender-related measurement gap is considerably influenced by single items in the Negative Acts Questionnaire and Sexual Experience Questionnaire. The results suggest that women are generally more likely than men to report having experienced bullying and sexual discrimination. While an unexplained “gender gap” in the understanding of bullying was found for bullying, this was not the case for sexual discrimination.

The chapter considers parameter identification, estimation, and model diagnostics in medium scale DSGE models from a frequency domain perspective using the framework developed in Qu and Tkachenko (2012). The analysis uses Smets and Wouters (2007) as an illustrative example, motivated by the fact that it has become a workhorse model in the DSGE literature. For identification, in addition to checking parameter identifiability, we derive the non-identification curve to depict parameter values that yield observational equivalence, revealing which and how many parameters need to be fixed to achieve local identification. For estimation and inference, we contrast estimates obtained using the full spectrum with those using only the business cycle frequencies to find notably different parameter values and impulse response functions. A further comparison between the nonparametrically estimated and model implied spectra suggests that the business cycle based method delivers better estimates of the features that the model is intended to capture. Overall, the results suggest that the frequency domain based approach, in part due to its ability to handle subsets of frequencies, constitutes a flexible framework for studying medium scale DSGE models.

Classroom management is a prerequisite for effective instruction, yet research indicates that not all teachers implement evidence-based classroom management skills (CMS) in their classroom. Therefore, efficient professional development models are necessary to increase teachers’ use of CMS, but those models are predicated on valid and reliable screening tools to identify teachers CMS performance. This study is a psychometric evaluation of a direct observation CMS screening tool for elementary school teachers that can be used as part of a targeted CMS professional development model. Based on a three-facet generalizability study, the primary source of variance across observations was differences among teachers and differences across observations. A decision study was conducted and indicates that a generalizable estimate from the CMS screening tool requires four 30-min observations. These results are compared with prior research and recommendations for future research are discussed.