Search results

This paper examines the acceptance, of a group of 79 students, of an educational forum, used for mobile and distance learning, that has been modified to include empathic characteristics and affective principles.

With this study is proposed that the introduction of empathic and affective principles in educational forums is a useful and effective way to increase students’ participation and motivation in educational contexts. After an analysis of existing literature and research on the subject of empathic technology, the unified theory of acceptance and use of technology (UTAUT) was used as a framework for the research model. The analysis of their acceptance is done via an extended version of the UTAUT that focuses on the use of the variable attitude toward technology and uses gender, age and experience as moderators. A partial least square technique has been used to test the nine hypotheses.

The results confirmed three of the nine hypotheses: performance expectancy and effort expectancy had a positive influence on the students attitudes towards empathic forums, while the effect of social influence and facilitating conditions was considered insignificant; social influence had a positive influence on the students’ behavioral intention to use emphatic forums, while attitude toward technology, performance expectancy, facilitating conditions and effort expectancy were considered not relevant.

The focus of this study was the influence of attitude toward empathic forums, used for mobile and distance learning, and the results establish the grounds for future research on attitude as an important determinant of technology acceptance.

To identify and prioritise real estate management requirements, Accruent recently surveyed 100 real estate executives, more than half at companies with revenues exceeding US$1bn. The results indicate that the vast majority are looking for better ways to manage their real estate portfolios. Pressured by fast growth and stringent new regulatory reporting requirements, real estate professionals are turning in increasing numbers to centralised systems of record that can track and manage all financial transactions. Until recently, these systems were difficult to justify. Manual processes and spreadsheets were considered sufficient and a ‘just pay it’ mentality prevailed, largely because real estate was considered a fixed cost. While the concept of a centralised enterprise‐wide data repository has long been a topic of discussion among visionaries, new technologies are making the vision a practical reality. It is now possible to implement viable systems of record in cost‐effective stages, beginning with lease administration and extending into other business management systems. Though the effort of implementing systems of record can be considerable, many consider it well worth while because it provides companies with the opportunity to improve existing operational processes significantly.

Conventional wisdom states that catastrophe risk securities show no or little correlation with stock and bond markets, and offer significant attractions to investors providing a good diversification of risks. This study examines the correlation between catastrophe risk securities and portfolios of other equities by analyzing catastrophe effects on the Japanese stock market.

Using catastrophe data from SwissRe Sigma publications and stock returns from the Pacific‐Basin Capital Markets database, this paper analyzes stock and abnormal returns in the Japanese stock market using event study methodology.

For the Japanese stock market as a whole, there is no significant catastrophe effect. The results indicate a significant negative correlation between catastrophe loss amount and the insurance industry's equity returns and abnormal returns, a significant positive correlation with the construction industry, but no significant correlation with the real estate industry. This paper also analyzes the impact of catastrophe causalities. The results show little evidence on the significance of these variables.

This study provides important insights to the insurance/reinsurance industry in the Japanese risk market for catastrophe property and mortality risk securitization and to investors who are interested in further improvement of their portfolio risk/return profile by including catastrophe risk securities.

The purpose of this paper is to enhance our understanding of managerial decision‐making process regarding offshore sourcing of information technology (IT) projects. The study explored the relationship between transaction cost economics and maturity levels of a firm's offshore sourcing activities. Transactions costs theory and firms' offshore sourcing maturity levels provided the framework for studying the decision process.

The present study is a qualitative empirical investigation of the underlying decision process to offshore IT projects. The study is based on interviews of executives in fifteen large to medium size companies.

The data suggest that transaction cost mitigation approaches used by a firm vary based on the size of the company as well as the maturity level of the firm's offshore sourcing activities.

The present study is based on interviews of IT executives in fifteen firms. Case studies and confirmatory studies can provide further insights.

Offshore sourcing maturity can influence cost mitigation tactics used by managers.

This is the first study to explore the relationship between transactions cost economics and offshore sourcing maturity of a firm. Future studies can extend the findings to deepen our knowledge of offshore sourcing challenges.

The purpose of this paper is to analyze the current state of the art and trends with regard to business process measurement by means of a systematic review of literature.

The results are obtained through a systematic review carried out according to existing relevant guidelines. Additionally, a specific methodology through which to systematically obtain all the most important journals is followed. In total, 19 relevant articles are selected and later analyzed. A subsequent critical analysis of the data obtained is applied to identify the gaps in the current literature.

A considerable effort has been made by researchers in the field of business process measurement, particularly in recent years. Many of the defined measures for business processes have been applied to models (approximately 77 per cent). Most of the initiatives concerning business measurement have been adapted from the software engineering field. A small percentage of the existing business process measures has been empirically validated.

The results presented contribute towards providing an updated overview of the current state of research into business process measurement, in order to identify existing research gaps and concerns on which ongoing and future research efforts on this topic can be focused.

This paper aims to explore accounting across time and space via novels.

The paper uses distant readings.

The paper reveals peculiarities and commonalities of the work of Certified Public Accountants 70 years ago and now.

The originality/value is to be decided by readers.

This review article focuses on the factors that affect the selection and implementation of three principles of distributive justice (i.e., equity, equality, and need) to reward systems in group and organizational settings. After presenting an overview of the assumptions, goals, and possible consequences associated with each of the three perspectives, the article then describes the moderating factors influencing distribution rule preferences across four levels of analysis: (1) the interorganizational, (2) the intraorganizational, (3) the work group, and (4) the individual. Some of the variables discussed include cross‐cultural differences, reward system implementation, task interdependency, work group climate, and individual characteristics. This material is then summarized through the use of a new conceptual model for describing allocation rule preferences. The article concludes with suggestions for future research.

As more state and local governments and agencies embrace strategic planning as a means of cost control, accountability, and goal achievement, the process of benchmarking has become increasingly important. This article examines the role survey research can play in the benchmarking process. The authors focus on some of the considerations and controversies involved in this process, including questionnaire design (What types of questions should be included?), population definition (Who should be included and how can these individuals be identified?), sampling procedures (What methods of sampling should be employed to ensure that the data are representative of the population of interest?), data collection methods (Should surveys be conducted via mail, face-to-face, or telephone?), and data analysis (How can the survey data help state and local officials evaluate their service delivery?)

The purpose of this study is to explore the role of continuous learning and the mitigation or elimination of knowledge barriers affecting information technology (IT) assimilation in the health-care sector. Most of the problems with IT assimilations stem from a poor understanding of the nature of suitable information, the lack of trust, cultural differences, the lack of appropriate training and hierarchical bureaucratic structures and procedures. To overcome these barriers, this study provides evidence that a continuous learning process can play a part in overcoming some of the obstacles to the assimilation of IT.

This study investigates how a continuous learning environment can counteract the presence of knowledge barriers, and, along with such an environment, can, in turn, facilitate IT assimilation. The study uses ADANCO 2.0.1 Professional for Windows and involves the collection and analysis of data provided by 210 health-care end users.

The study provides evidence in support of the proposition that continuous learning may facilitate the assimilation of IT by health-care end users through the mitigation of knowledge barriers (e.g. lack of trust or resistance to change). The mitigation of these barriers requires the gathering and utilization of new knowledge and knowledge structures. The results support the hypothesis that one way in which this can be achieved is through continuous learning (i.e. through assessing the situation, consulting experts, seeking feedback and tracking progress).

A limitation of the study is the relatively simple statistical method that has been used for the analysis. However, the results provided here will serve as a preliminary basis for more sophisticated analysis which is currently underway.

The study provides useful insights into ways of using continuous learning to facilitate IT assimilation by end users in the health-care domain. This can be of use to hospitals seeking to implement end user IT technologies and, in particular, telemedicine technologies. It can also be used to develop awareness of knowledge barriers and possible approaches to mitigate the effects of such barriers. Such an awareness can assist hospital staff in finding creative solutions for using technology tools. This potentially augments the ability of hospital staff to work with patients and carers, encouraging them to take initiative (make choices and solve problems relevant to them). This, in turn, allows hospitals to avoid negative and thus de-motivating experiences involving themselves and their end users (patients) and improving IT assimilation. This is liable to lead to improved morale and improved assimilation of IT by end users (patients).

As ICT systems and services should entail participation of a wide range of users, developers and stakeholders, including medical doctors, nurses, social workers, patients and programmers and interaction designers, the study provides useful social implication for health management and people well-being.

The paper contributes to a better understanding of the nature and impacts of continuous learning. Although previous studies in the field of knowledge management have shown that knowledge management procedures and routines can provide support to IT assimilation, few studies, if any, have explored the relationship between continuous learning and IT assimilation with particular emphasis on knowledge barriers in the health-care domain.

An economic impact study conducted in 2010 predicted that hosting the 34th America's Cup in 2013 would result in $1.37 billion in total economic benefits to the San Francisco Bay Area. The goal of this paper is to examine the ex post effects of this competition on real taxable sales in the Bay Area.

A panel data set of quarterly observations on taxable sales transactions for all counties in the state of California is employed. These data are explored using two estimation methodologies: difference-in-differences and synthetic control.

Results from a difference-in-differences analysis and a synthetic control analysis produce similar findings. Namely, the 34th America's Cup competition appears to have had a minimal, short-lived impact on San Francisco and no measurable impact on two nearby counties.

The empirical results in this paper underscore the findings of previous research showing that ex ante economic impact studies tend to overstate the net economic benefits of hosting mega-events.

The results of this paper may serve as a warning to policy makers considering using tax dollars to host a mega-event that such events often do not generate the economic gains reported in typical economic impact studies.

This is the first paper to econometrically explore the impact of hosting the America's Cup on taxable sales transactions in a region. This paper also employs the relatively new empirical methodology called synthetic control.