Search results

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.

Purpose — The paper reports on a research project exploring new approaches for analysing travel demand induced by changes in generalised costs of travel and activity participation. The description of the survey approach, which to our knowledge is novel in its application, reports descriptive analyses of the respondents' reactions to the changes implied in the household interviews.

Methodology — A sample of respondents were administered a 5 day travel diary, from which 1 day was selected for further analysis. Travel times for trips conducted that day were changed using predefined heuristics based on the household characteristics to attain significant changes in the generalised costs of the reported trips. Respondents were then presented with these hypothetical scenarios in face-to-face interviews. All household members were asked to state how the implied changes would have affected their activity scheduling on the specified day, i.e. to adapt their reported schedule to the new conditions.

Findings — The postulated induced travel effect could be observed, in that the modifications to the generalised costs of travel affect the respondents' travel patterns in general, and the number and durations of conducted out-of-home activities in particular. However, the predominant reaction to changing travel times is the adaptation of departure time, which does not directly interfere with trip generation. Indicators of the effects have been shown, and are quite weak as far as activity generation effects are concerned. The activities most likely to be re-planned are leisure activities and sojourns at the home location, as is consistent with expectations.

This chapter examines the origins and institutionalization of sport sociology in Germany and Switzerland and provides an overview of the current state of research. It shows how academic chairs and research committees were established and how the first textbooks, anthologies, and journals appeared from the 1970s onwards. The institutionalization process of German-speaking sport sociology proceeded parallel to the establishment of sport science. With regard to its theoretical and empirical basis, German-speaking sport sociology is rooted in theories and concepts of general sociology. Studies using a system theory perspective, conceptualizing sport as a societal sub-system and examining its linkage with and dependence on economy, media, or politics are particularly common in the German-speaking region. In addition, actor theoretic perspectives are very popular, and French sociologists such as Bourdieu and Foucault have had a marked influence on German-speaking sport sociology. A large number of sport sociology studies are concerned with the changes in leisure and elite sports. In this context, the emergence of new trends in risk sports as well as the fitness boom and its implications on body perception are of special interest. Further areas of research refer to sport participation and the impact of social inequality, particularly with respect to gender differences and social integration. Finally, organization research focusing on change at the level of sport associations and clubs has a long tradition. Major challenges for the future of German-speaking sport sociology include its internationalization and an enhanced international linkage in order to improve the visibility of research results.

This paper aims to present an adaptive sliding mode control (ASMC) for tunnel boring machine cutterhead telescopic system with uncertainties to achieve a high-precision trajectory in complex strata. This method could be applied to solve the problems caused by linear and nonlinear model uncertainties.

First, an integral-type sliding surface is defined to reduce the static tracking error. Second, a projection type adaptation law is designed to approximate the linear and nonlinear redefined parameters of the electrohydraulic system. Third, a nonlinear robust term with a continuous approximation function is presented for handling load force uncertainty and reducing sliding mode chattering. Moreover, Lyapunov theory is applied to guarantee the stability of the closed-loop system. Finally, the effectiveness of the proposed controller is proved by comparative experiments on a scaled test rig.

The linear and nonlinear model uncertainties lead to large variations in the dynamics of the mechanism and the tracking error. To achieve precise position tracking, an adaptation law was integrated into the sliding mode control which compensated for model uncertainties. Besides, the inherent sliding mode chattering was reduced by a continuous approximation function, while load force uncertainty was solved by a nonlinear robust feedback. Therefore, a novel ASMC for tunnel boring machine cutterhead telescopic system with uncertainties can improve its tracking precision and reduce the sliding mode chattering.

To the best of the authors’ knowledge, the ASMC is proposed for the first time to control the tunnel boring machine cutterhead telescopic system with uncertainties. The presented control is effective not only in control accuracy but also in parameter uncertainty.

Purpose: The purpose of this study is to assess the main and interaction effects of activity-based costing (ABC), internal information systems integration (IISI), and external information systems integration (EISI) on manufacturing plant operational performance, controlling for plant characteristics.

Methodology/approach: The study uses survey data from a cross-section of 369 U.S. manufacturing plants. Data were analyzed using hierarchical regression model.

Findings and implications: The results indicate partial support for the main and two-way interaction effects on plant operational performance. The three-way interaction effects are significant and positive, suggesting that deploying all three resources (i.e., ABC, IISI, and EISI) leads to the higher plant operational performance.

Originality/value: The paper significantly extends prior research and contributes to the understanding of the main and interaction effects of ABC, IISI, and EISI on manufacturing plant operational performance. The paper would also be of interest to practitioners interested in keeping up with academic literature.

The purpose of this case study was to explore senior librarians’ perceptions of successful leadership skills in the 21st century. The data gathered from 10 senior library leaders consisted of demographic information and responses to six open-ended interview questions. From the NVivo 10 analysis, several significant themes emerged regarding successful library leadership skills in the 21st century at two levels: foundational and interpersonal. At the foundational level, technical and knowledge skills form the building blocks for the next level of interpersonal skills. Persuasion and collaborative skills are interwoven with these interpersonal skills, both of which are at the core of the postindustrial paradigm of leadership. These two levels of skills, with an emphasis on persuasion skills, should form the basis of succession planning programs for next generation librarians. Implementing such programs could lead to increased leadership diversity, greater job satisfaction, improved job performance and effectiveness, all of which help retain librarians and ease staff shortages. Further studies are recommended.

This paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the results of 113 unique studies examining the CoE effects of information Quantity, Precision and Asymmetry. My results suggest that the association between firm-specific information and CoE is subject to moderate effects. First, the link between Quantity and CoE is moderated by disclosure types and country-level factors in that firms in comparatively weakly regulated countries tend to enjoy up to four times greater CoE benefits from more expansive disclosure—depending on the type of disclosure—than firms in strongly regulated markets. Second, a negative relationship between Precision and CoE is only significant in studies using non-accrual quality proxies for Precision and risk factor-based (RFB)/valuation model-based (VMB) proxies for CoE. Third, almost all VMB studies confirm the positive association between Asymmetry and CoE, but there is notable variation in the conclusions reached when ex post CoE measurers are used.

Decision-making rationality is said to be bounded by managers’ cognitive capabilities. Recent studies indicate that accounting functions evolved to augment the cognitively bounded human brain in handling complex economic exchanges. The neuroscience discipline suggests that human brains have the ability to implement “automatic” processes of positive versus negative emotional stimuli to make rational decisions. Neuroscientific evidence shows that the activations in the ventral striatum decrease with negative emotional information/motives and increase with positive emotional information/motives. The authors, hence, argue that our understanding of the decision-making rationality in financial and managerial decisions could be enhanced by using a functional neuroimaging approach.

Decision-making rationality has been focal in debt covenant violation and earnings management research. The contracting theory predicts a relationship between managers’ decisions and the proximity of violating debt covenants. However, no prior research has investigated brain activities associated with the evaluation of debt covenant violation and earnings management. Meanwhile, in another strand of research, there is an extensive prior literature concerning the consequences of managers’ decisions and the use of accounting information in relation to their evaluative style, i.e., supervisory style. The authors argue that the relationship between the proximity to debt covenants violation and earnings management incentives is contingent upon managers’ supervisory style. However, no previous research has examined the impact of the supervisory style on earnings management in the context of the proximity to debt covenants violation and other earnings management incentives.

In this research note, we argue that neuroaccounting could be relied on to examine the relationship between the proximity to debt covenants and earnings management, contingent upon managers’ supervisory style, by capturing brain activities. The adoption of the neuroscience functional neuroimaging approach in this field should contribute to the understanding of managers’ behaviors and provide implications for research and practitioners. The goal of this research note is to provide a new avenue for future research in this field.

Because of the complexity of relationship between surface tension and its decisive factors, such as temperature, concentration, electronic density, molar atomic volume and electro-negativity, a reasonable predicting model of surface tension of Sn-based solder alloys has not been developed yet. The paper aims to address the surface tension issue that has to be considered if the new lead free solder will be applied for electronics.

Using an artificial neural network (ANN) model with back-propagation (BP) algorithm, the surface tension for Sn-based binary solder alloys was simulated, and the comparison between the simulating results and data from experiments and literatures was analyzed as well. In addition, the relationship between surface tension and its decisive factors would be discussed based on the ANN and orthogonal design methods.

It is shown that the predicting model of surface tension of Sn-based solder alloys is constructed according to the BP–ANN theory, and the predicted value from the BP–ANN is in excellent agreement with the experimental results. The surface tension of Sn-based solders is determined by five factors, i.e. temperature, concentration, electronic density, molar atomic volume and electro-negativity. Among of the factors, molar atomic volume is major factor, and the order of degree of influence on surface tension is molar atomic volume > electro-negativity > electronic > density > concentration > temperature. Moreover, a simply reasonable equation is proposed to estimate the surface tension for Sn-based solders.

The five decisive factors of surface tension for Sn-based binary solder alloys have been analyzed theoretically, and a reasonable model of surface tension for Sn-based binary solder alloys is proposed as well. It is shown that ANN theory will be applied well to simulate the surface tension of Sn-based lead free solder.

This paper explores how task characteristics in terms of trigger type and task topic influence individual participation in community-based free/libre open source software (FLOSS) development by considering participation in individual tasks rather than entire projects.

A quantitative study was designed using choose tasks that were carried out via the email discourse on the developers' email fora in five FLOSS projects. Choice process episodes were selected as the unit of analysis and were coded for the task trigger and topic. The impact of these factors on participation (i.e. the numbers of participants and messages) was assessed by regression.

The results reveal differences in participation related to different task triggers and task topics. Further, the results suggest the mediating role of the number of participants in the relationships between task characteristics and the number of messages. The authors also speculate that project type serves as a boundary condition restricting the impacts of task characteristics on the number of participants and propose this relationship for future research.

Empirical support was provided to the important effects of different task characteristics on individual participation behaviors in FLOSS development tasks.

The findings can help FLOSS participants understand participation patterns in different tasks and choose the types of tasks to attend to.

This research explores the impact of task characteristics on participation in FLOSS development at the task level, while prior research on participation in FLOSS development has focused mainly on factors at the individual and/or project levels.