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1 – 10 of over 1000
Article
Publication date: 14 October 2009

Tzong‐Ru (Jiun‐Shen) Lee and Toong‐Chinn Venice Koh

The purpose of this paper is to elaborate the reason behind a sustainable guanxi network through the introduction of the collaborative strategy in the Taiwanese shoe industry.

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Abstract

Purpose

The purpose of this paper is to elaborate the reason behind a sustainable guanxi network through the introduction of the collaborative strategy in the Taiwanese shoe industry.

Design/methodology/approach

Literature review in the area of Chinese business culture, and guanxi network is used to elaborate the information obtained from the company.

Findings

This paper highlights that the belief of sincerity and trustworthiness has refined to the organization culture that supports the sustainability of Taiwanese guanxi network. Besides, the transaction cost theory, resource‐based view, and specific relationship investment has become a hinder strategy for Taiwanese organization to maintain the business relationship. This paper introduces an interesting collaborative strategy between three parties, the original equipment manufacturer (OEM) supplier, the machinery manufacturer, and the end‐user (the branding). Although there is no direct business flows between the end‐user and the machinery manufacturer, the specific relationship investment between these two parties are tight and cannot be separated. This has ensured the proper business flows between the OEM supplier and the end‐user as well as the OEM supplier and the machinery manufacturer.

Originality/value

This paper illustrates that a guanxi network is not sufficient to ensure a long‐term business relationship to be established. Indeed, the organization culture as well as the consideration on the transaction cost and resources from each party does have a great impact on the collaboration relationship to be successful.

Details

European Business Review, vol. 21 no. 6
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 7 May 2020

Hoang Tien Nguyen, Doan Minh Duc Le, Thien Thong Minh Ho and Phuong Mai Nguyen

This study aims to point out the importance and the relevance of sustainability issues and the need for their enhancement in the contemporary model of corporate social…

5493

Abstract

Purpose

This study aims to point out the importance and the relevance of sustainability issues and the need for their enhancement in the contemporary model of corporate social responsibility (CSR) as the top priority for business entities. Furthermore, it also highlights ways to enhance sustainability in the contemporary CSR model in the fast fashion industry of developing countries.

Design/methodology/approach

Literature review has been extensively done through available databases, including ProQuest and ScienceDirect.

Findings

This study delivers a full insight into the current state of research on the CSR model and sustainability in developing countries. The prevalent corporate environmental sustainability practices of global apparel brands are identified to propose ways to enhance sustainability in the contemporary CSR model.

Research limitations/implications

The growth of fast fashion industry brings the risks of unsustainability to developing countries. Thus, it is a must for the garment and textile companies to enhance a sustainable CSR model through promoting sustainable leadership and integrating corporate culture.

Originality/value

To the best of author’s knowledge, this study is the first to emphasise the role of sustainable leadership in promoting a sustainable CSR model in the fast fashion industry of developing countries.

Details

Social Responsibility Journal, vol. 17 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 1 October 2009

Y. Jordaan, C. Smithard and E. Burger

Career indecision plays a major role in the way students perceive their future career prospects and how they approach these prospects. In addition, career indecision…

Abstract

Career indecision plays a major role in the way students perceive their future career prospects and how they approach these prospects. In addition, career indecision influences career‐related thoughts and decisions, and plays a role in the way students formulate career goals. A convenience sample from honours students in Accounting Sciences, Financial Management, Economics and Marketing was drawn and their levels of career indecision were measured using self‐administered questionnaires. The study demonstrates that differences exist between students whose employment status differs, and those who were studying for different degrees. Consequently, this study has vital implications for groups (such as career counsellors and educational institutions) involved in the career decision‐making processes of university students.

Article
Publication date: 10 October 2022

Tien Dung Luu

This paper aims to assess the relationships between foreign direct investment (FDI) and domestic entrepreneurship (DE) with the moderating role of formal institutions (FI…

Abstract

Purpose

This paper aims to assess the relationships between foreign direct investment (FDI) and domestic entrepreneurship (DE) with the moderating role of formal institutions (FI) and informal institutions (II) and information communication technology (ICT) capacities in Asia.

Design/methodology/approach

This study is based on unbalanced panel data of 17 Asian countries from 2006 to 2018 at different stages of development, using the three-stage least squares estimation method.

Findings

The research findings indicate that FDI directly affects the establishment of domestic formal and informal entrepreneurship. In addition, FDI firms via the buffer mechanism of FI and II and ICT development for DE. Through its adjustment to the quality of institutions and ICT infrastructure, economic development determines the direction of FDI’s impact on DE.

Originality/value

The study findings grant empirical evidence and theoretical contributions to the relationship between FDI and domestic entrepreneurial development through the buffering mechanism of FI and II and the role of ICT.

Details

International Journal of Development Issues, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1446-8956

Keywords

Article
Publication date: 4 August 2022

Kha-Tu Huynh, Tu-Nga Ly and Thuong Le-Tien

This study aims to solve problems of detecting copy-move images. With input images, the problem aims to: Confirm the original or forgery of the images, evaluate the…

Abstract

Purpose

This study aims to solve problems of detecting copy-move images. With input images, the problem aims to: Confirm the original or forgery of the images, evaluate the performance of the detection and compare the proposed method’s effectiveness to the related ones.

Design/methodology/approach

This paper proposes an algorithm to identify copy-move images by matching the characteristics of objects in the same group. The method is carried out through two stages of grouping the objects and comparing objects’ features. The classification and clustering can improve processing time by skipping groups of only one object, and feature comparison on objects in the same group improves accuracy of the detection. YOLO5, the latest version of you only look once (YOLO) developed by Ultralytics LLC, and K-means are applied to classify and group the objects in the first stage. Then, modified Zernike moments (MZMs) and correlation coefficients are used for the features extraction and matching in the second stage. The Open Images V6 data set is used to train the YOLO5 model. The combination of YOLO5 and MZM makes the effectiveness of the proposed method for copy-move image detection with an average accuracy of 94.26% for images of benchmark and MICC-F600 and 95.37% for natural images. The outstanding feature of the method is that it can balance both processing time and accuracy in detecting duplicate regions on the image.

Findings

The problem is then solved by doing the following steps: Build a method to detect objects and compare their features to find the similarity if they are copy-move objects; use YOLO5 for the object detection and group the same category objects; ignore the group having only one object and extract the features of the other groups by MZMs; detect copy-move regions using K-means clustering; and calculate and compare the detection accuracy of the proposed method and related methods.

Originality/value

The main contributions of this paper include: Reduce the processing time by using YOLO5 in objects detection and K-means in clustering; improve the accuracy by using MZM to extract features and correlation coefficients to matching them; and implement and prove the effectiveness of the proposed method for three copy-move data sets: benchmark, MICC-F600 and author-built images.

Details

International Journal of Web Information Systems, vol. 18 no. 2/3
Type: Research Article
ISSN: 1744-0084

Keywords

Article
Publication date: 17 March 2022

Huyen Pham Thi, Que Nhi Tran, Long Gia La, Ha My Doan and Tien Duc Vu

This paper, employing the model integrated from Theory of Planned Behaviour (TPB) and Technology Acceptance (TAM), will examine factors affecting Vietnamese students'…

Abstract

Purpose

This paper, employing the model integrated from Theory of Planned Behaviour (TPB) and Technology Acceptance (TAM), will examine factors affecting Vietnamese students' acceptance behaviour towards online learning. The research aims at finding out the motivating factors and measuring their influence on students' intention to accept digital transformation in learning. Based on the results, the authors propose some valuable suggestions to encourage acceptance of online learning behaviour, to enhance and apply digital transformation to higher education in Vietnam, especially in the Covid-19 pandemic, when most of the schools all over the world were forced to close.

Design/methodology/approach

The research team used 913 responds' non-convenient probability sampling method, focusing on students currently studying at undergraduate education institutions across the country, studying different training majors, in different academic years. With the questionnaire designed through qualitative research, a preliminary quantitative study with 53 responses has been conducted. Based on the results, the authors completed the questionnaire then conducted a formal quantitative survey. Cronbach alpha, EFA, CFA and SEM have been used to explore the meanings of data collected.

Findings

The results from analysing 913 undergraduates reveal that Attitude (influenced by Perceived Usefulness and Perceived Ease of Use), IT Ability and Self-study Ability impact the intention of accepting online learning at the beginning and digital transformation in the future. Meanwhile, Subjective Norm and Financial Ability do not have any role in fostering the intent of accepting new studying mode among Vietnamese students because of IR4.0 and the low expense for online learning. Research findings are the premise for the authors to provide suggestions for students, institutions on enhancing their digital transformation process through their changing behaviours in the relationship with other stakeholders surrounding the learning process of students.

Research limitations/implications

The authors found that previous studies only focused on one or two factors according to the TAM or TPB model; or have not clarified all the stages in the process of changing learning methods behaviour. Therefore, this study combined both models to analyse in more detail the above process as well as exploit new influencing factors to complete the research scale. The main limitation of this study was that the sample has been taken in 2020 when the Covid-19 pandemic is forcing all students to online learning, even they are willing or not.

Practical implications

The research is conducted in the context of Covid-19 outspread, the society has inevitably transitioned to digital transformation, especially with the education sector. Based on the results of analysing the changing process among students from accepting online learning to their intention to change the learning behaviour, the authors proposed some recommendations for universities that build the landscape for study; for lecturers – the most important factor in connecting the students to the working world with knowledge and skills; and especially for students, who need to have actively in receiving knowledge and self-study in the era of IR4.0.

Originality/value

This study adds to the existing literature related to solutions to motivate intention to accept online learning in higher education institutions. With online learning gradually being adopted around the world, the study examined the factors driving the intention to study online in emerging countries. In particular, the study focuses specifically on the case of Vietnam. This result from this study can serve as a guide for higher education institutions as a premise to develop future research directions. It may be useful for studies at higher education institutions in emerging countries similar to Vietnam; in-depth research into research subjects at higher education institutions; or study countries with cultures, customs and habits equivalent to Vietnam, etc. Finally, we are certain that the material presented in this manuscript will not infringe any statutory copyright and that the manuscript will not be submitted elsewhere while being reviewed by the Journal of Applied Research in Higher Education assessment.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 31 March 2022

Malik Muneer Abu Afifa, Hien Vo Van and Trang Le Hoang Van

The purpose of this study is to use an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to investigate the intention to use blockchain from the…

Abstract

Purpose

The purpose of this study is to use an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to investigate the intention to use blockchain from the accountant's point of view. The proposed model is expected to provide the necessary incentives for accountants to adopt blockchain. The authors build external constructs based on discussions of blockchain properties for accounting such as accounting information quality, job relevance and trust. In addition, the study also considers computer self-efficacy and compatibility as factors related to practitioners’ blockchain acceptance.

Design/methodology/approach

By using the developed online-questionnaire, the data is collected from the responses of 317 accountants working in listed enterprises in Vietnam. The main analyzes are performed by Smart partial least squares structural equation modeling technique to present both direct and indirect effects on the intention to use blockchain.

Findings

Experimental results provide many interesting and valuable things. First, performance and effort expectancy have a positive influence on intention to use blockchain, while social influence has a lower influence. Second, trust has a direct and positive effect on effort and performance expectancy, as well as intention to use blockchain. Quite surprisingly, accounting information quality has a positive effect on performance expectancy, while job relevance has a negative effect. Fourth, computer self-efficacy and compatibility have a positive effect on effort expectancy. It is more interesting that the intention to use blockchain has nothing to do with compatibility. The results of this study also show that performance and effort expectancy play a mediating role in the indirect effects of trust, computer self-efficacy and compatibility on intention to use blockchain.

Research limitations/implications

The study shows that accountants in Vietnam have a high intention to use blockchain. This implies that the Vietnamese Government and the professional association should design training programs or open training sessions on blockchain. Accountants can clearly understand the importance of blockchain in their work as well as the positive effect of blockchain on performance. They are consulted on how to use blockchain. They also perceive that using blockchain is not too difficult, and the acceptance of this technology will be higher. Additionally, universities should put triple-entry accounting into their teaching, so accounting students can improve their skills and knowledge relevant to blockchain to meet their career needs in the future.

Originality/value

The study proposes an extended UTAUT model with external constructs built on blockchain's effects on accounting. The model makes more sense in promoting the use of blockchain in accounting.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 17 March 2022

Pham Tien Thanh and Le Thanh Tung

During the COVID-19 pandemic, government risk communication to the public was among the critical works, as the governments had to fight two enemies at once: the pandemic…

Abstract

Purpose

During the COVID-19 pandemic, government risk communication to the public was among the critical works, as the governments had to fight two enemies at once: the pandemic itself and the infodemic surrounding the COVID-19. Government risk communication could provide the public with prompt and accurate information as well as eliminate fake news, rumors and misinformation, thereby raising the public’s knowledge and risk perception and, thus, shaping their compliance with the government’s advices and directives. The purpose of this paper is to examine the effects of government risk communication through mass media on the public’s knowledge, risk perception and compliance with safety measures during the COVID-19 pandemic.

Design/methodology/approach

The ordinary least square and probit regression models were used for analyzing data collected from citizens living in Vietnam during the COVID-19 social distancing.

Findings

The results of this paper show that government risk communication enhances the public’s knowledge of the COVID-19 and raises their risk perception of the virus. In addition, government risk communication is found to shape the public’s compliance with most safety measures.

Practical implications

This paper offers practical implications for containing a pandemic (especially in the context that vaccines are unavailable or insufficient) by emphasizing the role of government risk communication.

Originality/value

This paper is among the first attempts that examine the role of government risk communication through mass media in enhancing the public’s knowledge, their risk perception and their compliance with safety measures during a pandemic.

Details

Transforming Government: People, Process and Policy, vol. 16 no. 3
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 1 April 2000

M. Oberholzer and J.A. van Zyl

This paper reports on an investigation into the possibility of implementing activity‐based costing and activity‐based management in the Fuel Purchases Department of Eskom…

Abstract

This paper reports on an investigation into the possibility of implementing activity‐based costing and activity‐based management in the Fuel Purchases Department of Eskom. This Department purchases coal from various mines on behalf of ten power stations. The problem is that power stations are charged by the Fuel Purchases Department in accordance with the quantity of coal that is purchased on their behalf and in not accordance with the quantity of work done. Activity‐based costing resolves this problem by using seven cost pools and seven cost drivers to allocate the cost of the Fuel Purchases Department to the power stations. This leads to a more accurate cost allocation and cross‐subsidising between power stations is also eliminated. Activity‐based costing also provides information on activities in the Department. This clears the way for activity‐based management.

Details

Meditari Accountancy Research, vol. 8 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

Article
Publication date: 29 July 2020

Pham Tien Thanh and Pham Bao Duong

This article aims to examine the determinants of farmers' decisions on the adoption of modern rice varieties in two stages, including whether to adopt and, if so, how much…

Abstract

Purpose

This article aims to examine the determinants of farmers' decisions on the adoption of modern rice varieties in two stages, including whether to adopt and, if so, how much to adopt.

Design/methodology/approach

The Double-Hurdle and Tobit models are applied to determine whether farmers make their two-stage decisions separately or simultaneously.

Findings

The findings reveal that farmers make their decisions on the probability of adoption and the intensity of adoption separately. Ethnicity, agricultural labor, land, rice production asset and non-farm self-employment are determinants of the farmers' decision on the adoption of modern rice varieties in both stages. Previous adoption, gender and an irrigation program only have a significant effect on the farmers' probability of adoption, while the market only significantly explains the farmers' decision on the intensity of adoption.

Research limitations/implications

Due to the unavailability of data, this article does not include the attributes of the rice varieties or farmers' perception about the varieties in the model.

Originality/value

The uniqueness of this research is that it attempts to examine the determinants of farmers' two-stage decisions on whether to adopt and how much to adopt the modern rice varieties by application of the Double-Hurdle method.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 11 no. 3
Type: Research Article
ISSN: 2044-0839

Keywords

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