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Article
Publication date: 12 March 2018

Simon Forge and Lara Srivastava

Tariffs for international mobile roaming (IMR) are often viewed by governments as an additional tax on international trade and on tourism. IMR customer bills may appear to be…

177

Abstract

Purpose

Tariffs for international mobile roaming (IMR) are often viewed by governments as an additional tax on international trade and on tourism. IMR customer bills may appear to be arbitrary and sometimes excessive. The purpose of this paper is therefore to set out a pragmatic approach to assessing international charges for mobile roaming, making use of a realistic cost model of the international roaming process and its cost elements, at a level that is useful to regulatory authorities and operators.

Design/methodology/approach

The discussion presented is based on industry practices for handling voice calls and data sessions with the mobile network operators (MNOs) business model, based on industry sources. The basic mechanisms use two common constructs from business analysis – business processes and use-cases – to provide a simplified form of activity-based costing. This provides a model suitable for national regulatory authorities to move towards cost-based IMR tariffs.

Findings

Using a perspective on costs based on a bottom-up survey procedure for elucidating the key information, the paper presents the cost elements for the various IMR network components and business processes, with an approach suitable for analysing both wholesale and retail pricing.

Research limitations/implications

The method is specifically designed to overcome the key problem of such approaches, the limitations set by differences in network technologies, network topology, operational scale and the engineering, as well as MNO business model and accounting practices, which otherwise would preclude the method presented here from being vendor neutral.

Practical implications

Vendor and network engineering neutrality implies the approach can be used to compare different MNOs in terms of the validity of their IMR charges and whether they are cost based.

Social implications

Impacts on society of so-called “bill-shock” have become quite common, increasingly for data sessions. The cost model presented here was developed with the intention of improving the accountability and transparency of the mobile roaming market. It thus assists in the introduction of cost-based tariffs over an economic region, such the European Union.

Originality/value

The paper examines the practical implications of building large-scale cost models for assessing the real IMR costs, a modelling exercise that has not been seen elsewhere in terms of its approach and neutrality as to MNO structure and assets.

Details

Digital Policy, Regulation and Governance, vol. 20 no. 2
Type: Research Article
ISSN: 2398-5038

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Article
Publication date: 1 February 2002

Joanna Goodrick and Lara Srivastava

3G is important for developed countries but the stakes are even higher for developing countries since failure to develop 3G could widen the “digital divide” even further. While…

1575

Abstract

3G is important for developed countries but the stakes are even higher for developing countries since failure to develop 3G could widen the “digital divide” even further. While successful development of 3G services will depend on the private sector, it will also be crucially influenced by the policy and regulatory environment, in particular by the facilitation of market entry through appropriate licensing policies, as well as post‐entry competitive conditions. This article reports on the findings of a workshop organized by the International Telecommunication Union (ITU) which identified critical policy issues with respect to the deployment of 3G mobile, including the regulatory status of mobile virtual network operators (MVNOs) and the facilitation of global roaming. The potential role ITU could play as a facilitator of harmonized approaches for the global mobile information society is also explored.

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info, vol. 4 no. 1
Type: Research Article
ISSN: 1463-6697

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Article
Publication date: 1 December 2001

Lara Srivastava

Outlines Japan’s journey to third‐generation mobile (3G). Posits a number of factors have been responsible for driving Japan in the direction of 3G. Examines developments in 3G…

874

Abstract

Outlines Japan’s journey to third‐generation mobile (3G). Posits a number of factors have been responsible for driving Japan in the direction of 3G. Examines developments in 3G mobile phones and the situation reached in that country. Sums up that there are a number of lessons to be learned from the Japanese experience, notably on market structure.

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info, vol. 3 no. 6
Type: Research Article
ISSN: 1463-6697

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Article
Publication date: 1 June 2003

Lara Srivastava

Broadband networks, enabling high‐speed and always‐on Internet connections, are now seen by many to be critical for economic growth and development, both at the national and…

1285

Abstract

Broadband networks, enabling high‐speed and always‐on Internet connections, are now seen by many to be critical for economic growth and development, both at the national and global level. Much energy has been invested in the deployment of broadband infrastructure around the world, and governments and industry have now begun addressing the demand side of the broadband challenge, i.e. ways in which to encourage take‐up among users. The present article zooms in on one of the leading countries in broadband, Iceland. It examines the main strategies, policies and regulations in place for promoting broadband in a country that has the world’s highest number of Internet users per capita, and posits on the main opportunities and challenges that lie ahead.

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info, vol. 5 no. 3
Type: Research Article
ISSN: 1463-6697

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Article
Publication date: 30 January 2007

Lara Srivastava

This paper aims to discuss the burgeoning area of radio‐frequency identification (RFID), which uses radio waves to automatically identify and track individual items.

5245

Abstract

Purpose

This paper aims to discuss the burgeoning area of radio‐frequency identification (RFID), which uses radio waves to automatically identify and track individual items.

Design/methodology/approach

The paper begins by outlining the benefits and utility of RFID technology, through an examination of its technological characteristics, current applications, state of the market and future trends. The paper focuses on consumer applications for RFID, such as sports, lifestyle and leisure, and personal safety. It then explores some of the important implications of the technology and concludes with considerations of a socio‐ethical nature, including concerns related to individual privacy and human development.

Findings

The paper finds that RFID technology has tremendous potential to ease life and to improve the human condition. Still, further innovation and industrial deployment of this technology should be done in parallel with a careful exploration of all related aspects. No one can deny that the expansion of such “anywhere, anytime” communication technologies, for “anyone and anything”, will bring about increased convenience, greater access and a whole host of innovative applications and services. However, the capacity of these technologies to impact human lives (private and public) will grow correspondingly. This brings to mind the notion of the “Faustian Bargain” in the context of technological change: while a given technological advancement may improve many aspects of daily life, it also runs the risk of reducing the advantages of earlier developments or earlier ways of life. It is only through an increasing awareness of this risk that humanity (and societal progress) can be preserved in what has become an ever‐expanding sea of technology and automation.

Originality/value

The study presents an overview of technological benefits while expressing a balanced approach as to the potential concerns and implications.

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info, vol. 9 no. 1
Type: Research Article
ISSN: 1463-6697

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Article
Publication date: 1 August 2004

Lara Srivastava

Mobile communication technologies have come a long way, but they are far from completing their evolutionary path. An examination of the Japanese mobile sector, with its…

3749

Abstract

Mobile communication technologies have come a long way, but they are far from completing their evolutionary path. An examination of the Japanese mobile sector, with its cutting‐edge technologies, may provide a glimpse of what is to come for the rest of the world. Japan's mobile users are demanding ever more functionality, and service providers are responding. Moreover, the mobile phone is affecting social norms of behaviour and its use has become integrated within Japanese society as nowhere else. Even though the technology is developing rapidly, the case of Japan suggests that self‐regulation and individual restraint can work.

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info, vol. 6 no. 4
Type: Research Article
ISSN: 1463-6697

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Available. Content available
Article
Publication date: 30 January 2007

Colin Blackman

361

Abstract

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info, vol. 9 no. 1
Type: Research Article
ISSN: 1463-6697

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Article
Publication date: 3 July 2007

Simon Forge

565

Abstract

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info, vol. 9 no. 4
Type: Research Article
ISSN: 1463-6697

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Article
Publication date: 25 December 2024

Fiorenza Meucci, Adele Caldarelli and Marco Maffei

This study aims to investigate the effects of unconditional conservatism on investment efficiency, focusing on both its direct and indirect effects.

22

Abstract

Purpose

This study aims to investigate the effects of unconditional conservatism on investment efficiency, focusing on both its direct and indirect effects.

Design/methodology/approach

We conduct multiple regression analyses on a sample of nonfinancial companies listed on the New York Stock Exchange from 2010 to 2018.

Findings

We provide evidence that conditional conservatism plays a central role in mediating the indirect effects of unconditional conservatism on investment efficiency. This is because a decrease in conditional conservatism, following an increase in unconditional conservatism, leads to reduced investment efficiency.

Research limitations/implications

This study offers valuable insights for the growing body of literature on the relationship between accounting conservatism and investment efficiency while emphasizing the critical role of conditional conservatism in mediating the relationship between unconditional conservatism and investment efficiency.

Practical implications

This study has several implications. Practitioners can make informed decisions regarding accounting policies, predict the potential effects of these choices and mitigate the negative impact of unconditional conservatism on investment efficiency. Investors can make more informed decisions by understanding how unconditional and conditional conservatism affect investment efficiency. Standard setters can guide user behavior toward more efficient investment decisions.

Originality/value

Considering the lack of comprehensive understanding in prior literature regarding the underlying mechanisms through which unconditional conservatism influences investment efficiency, this study investigates the direct and indirect effects characterizing this relationship. We provide evidence supporting a new explanation for the relationship between unconditional conservatism and investment efficiency.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

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Book part
Publication date: 27 October 2020

Nana Y. Amoah, Isaac Bonaparte, Ebenezer K. Lamptey and Muni Kelly

Using the L. Bebchuk, Cohen, and Ferrell (2009) entrenchment index (E-index), the authors examine the relation between management entrenchment and the probability of a firm being…

Abstract

Using the L. Bebchuk, Cohen, and Ferrell (2009) entrenchment index (E-index), the authors examine the relation between management entrenchment and the probability of a firm being implicated in the stock option backdating scandal. The authors conduct the analysis of this study using logistic regression, and they document a negative relation between the E-index and the probability of a firm being implicated in the stock option backdating scandal. The results of this study are consistent with the view that management entrenchment is advantageous to shareholders as it protects managers from short-term reporting pressures and egregious opportunistic behavior that can be detrimental to firm value.

Details

Resistance and Accountability
Type: Book
ISBN: 978-1-83867-993-4

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