• The Journal of Asian Finance, Economics and Business
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• v.8 no.9
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• pp.189-199
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• 2021

This study attempts to examine the relationship between corporate social responsibility (CSR) disclosure and earnings management practices in the context of Saudi Arabia after mandatory IFRS adoption. It is carried out on an unbalanced panel of 277 observations over the period 2017-2019. For this purpose, CSR disclosure is measured by Bloomberg ESG scores, while the residuals from the modified Jones model are considered for earnings management. As control variables, we have retained the firm performance, market-to-book ratio, firm size, financial leverage, board independence, ownership concentration, managerial ownership, and lagged discretionary accruals. Using the system GMM estimator in the dynamic panel, the results show a positive association between CSR disclosure and earnings management practices, thus supporting the perspective of agency theory. Managers engage in socially responsible activities beforehand to conceal their wrongdoing and convince stakeholders that the organization is transparent. They probably use ethical codes as a tool to achieve their own goals rather than the firm's goals. Our contribution is the use of recent data (2017-2019) taking into account the mandatory adoption of IFRS in Saudi Arabia. Additionally, to our knowledge, this study is the first to address CSR disclosure and earnings management practices using GMM system estimates.

• Journal of the korean veterinary medical association
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• v.44 no.6
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• pp.555-575
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• 2008

The role of animal shelter is important for animal welfare. From this year, the animal shelter have clinic system and veterinarian. So adoption rate increased to 45%, die of illness decresed to 258% in the dog and adoption rate increased to 489%, die of illness decreased to 258% in the cat. The disease and condition of each animal is improved, also belief of adoption is improved too. veterinarian is necessary to animal welfare and systemic, professional model of animal shelter will contribute to animal welfare.

• Journal of the Korean Home Economics Association
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• v.38 no.8
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• pp.1-11
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• 2000

The purpose of the study was to investigate the relationship among management strategic type, QR system adoption and the usage level of technologies. Also the current situation about the management strategies for the Korean apparel manufacturers was examined in this study. A random sample of 102 apparel manufacturers was selected for the data collection. A survey method was used with the structured questionnaire, and for the data analysis, chi-square test, ANOVA and Duncan's multiple range tests were used. The resets were as following: 1. The most identified strategic type among Korean apparel manufacturers was analyzer and the defender. 2. The most frequently used technologies were small lot orders and the reduction in the inventory level, and the least used technologies were the electronic order system and UPS. 3. The management strategic type was significantly related to the adoption and the usage level of technologies.

• Journal of Information Technology Services
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• v.12 no.3
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• pp.345-377
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• 2013

Government agencies have many difficulties for the information system development and operation. One of the difficulties is a budget estimation. Each government agency suggests individually different estimation for the personnel expenses and IT infrastructure adoption costs in the same field of informatization promotions. The other one is the operation costs are increased exponentially in every year[42, 51]. Those difficulties make government agencies can not help adopting SaaS. In fact, most of IT consulting company and government agencies already recognized a variety of SaaS advantages. The most typical SaaS's advantages are cost reduction, Software rapid development and deployment. However, once government agencies decide to adopt SaaS, they can not avoid many problems and difficulties. There is no information in a detailed item in a budget. In those kinds of situation, there is no choice whether government agencies accept SaaS provider's suggesting adoption costs or not. Thus, we provide a sheet of SaaS adoption cost estimation to government agencies. To know the cost factors, this study uses TCO(Total Cost of Ownership)'s criteria. To give a management point, this study uses Gartner's Application development Life Cycle. In this study, the integration check framework which is SaaS adoption cost estimation makes government agencies possible to establish a adequate budget.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.241-251
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• 2021

This study aims to analyze the impact of technology adoption on students' satisfaction with the higher education system in Vietnam. With the continuous development of information and technology, the education sector in particular and many economic sectors in Vietnam have witnessed an explosion of applications and interventions in teaching-learning. However, these innovations have also received a lot of criticism regarding their effectiveness and feasibility. Although the numerous benefits that technology adoption has brought to education are apparent, many practitioners have not adjusted to this transition, resulting in lower learner satisfaction. Through a survey of more than 2472 university students in Vietnam, the results find a positive relationship between technology adoption and student satisfaction in higher education. We also test how nine contingent factors including gender, income, major, self-study time, learning methods, technology administration, self-ability in adopting technology, technology accessibility, and purpose of using technology can moderate that relationship. Indeed, technology adoption acts as a facilitator to make learning more convenient, effective, and accessible, rather than completely affecting learning outcomes and satisfaction. This result suggests that self-motivation is an important and decisive factor in improving satisfaction through choosing and applying technology effectively and appropriately.

• International Journal of Internet, Broadcasting and Communication
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• v.11 no.1
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• pp.1-7
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• 2019

Nowadays learning has developed to a new way of anywhere and anytime by using mobile devices called m-learning which can provide flexibility, independency and creativity in academic environment. Most studies about m-learning are for higher education and the most users of m-learning are higher education students. Although developed countries are using m-learning in educational sectors, most of the Middle East countries are far from m-learning, and facing number of challenges. In Iran m-learning is still in early stage of implementation in higher education and in terms of technical and infrastructural aspects there is a vast gap in compare with developed countries. Although technical and infrastructural difficulties are one of the significant aspects in implementation and integration of m-learning technologies in education, the technology will not be successful if could not adopt with users. Due to the importance of user adoption with m-learning, there are limited studies about m-learning adoption in higher education of Iran. This paper attempts to review on technical and infrastructural aspects that facilitate m-learning which have effect on adoption of Iran higher education system. The review of the trend in the literature provides a reference for higher education institutes for decision making in developing m-learning for their students.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.263-271
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• 2021

The study examined the XBRL adoption process of Malaysian Business Reporting System (MBRS) by utilizing Everett Rogers' Diffusion of Innovation (DOI) theory. The study focused on the three phases, namely, knowledge gathering and persuasion phase, decision-making phase, and implementation phase of XBRL adoption process gathered from a government agency in Malaysia. This study employs a qualitative case study that incorporates semi-structured interviews with four members of the regulator. The results reveal that the regulator has realized the advantages, management support, and need to skills development in phase one. On the other hand, in phase two, it finds the way the regulator makes decision related to XBRL taxonomy and submission template, platform, tools and software. Through phase three, the regulator is concerned with the complexity of XBRL taxonomy, resources, external support, promotion, stakeholder involvement, limited trading pressure, critical mass, and professional bodies. The factors from each phase suggest an in-depth understanding on the experience of XBRL through the development of MBRS that provides a success story to the other government agencies and regulators in Malaysia. This study provides several insights on the factors that could contribute to the adoption of XBRL and the Diffusion of Innovation theory adoption process.

• Asia Marketing Journal
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• v.20 no.2
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• pp.65-83
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• 2018

Technological advances are bringing autonomous vehicles to the ever-evolving transportation system. Anticipating adoption of these technologies by users is essential to vehicle manufacturers for making more precise production and marketing strategies. The research investigates regulatory focus and consumer innovativeness with consumers' adoption of autonomous vehicles (AVs) and to consumers' subsequent willingness to pay for AVs. An online questionnaire was fielded to confirm predictions, and regression analysis was conducted to verify the model's validity. The results show that a promotion focus does not have a significantly positive effect on the automation level at which consumers will adopt AVs, but a prevention focus has a significantly positive effect on conditional AV adoption. Consumer innovativeness, consumers' novelty-seeking have a significantly positive relationship with high and full AV adoption, and consumers' independent decision-making has a significantly positive effect on full AV adoption. The higher the level of automation at which a consumer adopts AVs, the higher the willingness to pay for them. Finally, using a neural network and decision tree analyses, we show methods with which to describe three categories for potential adopters of AVs.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.9
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• pp.2290-2299
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• 2009

This study aims to analyze the importances of various SCM adoption factors suggested in precedent researches with AHP. SCM adoption factors were categorized by four types: organization factor, transaction factor, relation factor, and information factor. Each factor has sub-factors. Organization factor has five sub-factors: adoption strategy, support of CEO, maturity of information technology, development of assessment system, and innovation leadership. Transaction factor has three sub-factors: transaction period, delivery/quality, and shared goal. Relation factor has five sub-factors: trust, collaboration, inter-dependence, conflict, and immersion. Information factor has three sub-factors: information quality, information share, and information exchange. There are sixteen sub-factors altogether. Analyzing the importances of SCM adoption factors with AHP, the importance of organization factor(.387) ranked the highest. Relation factor(.291), information factor(.167), and transaction factor(.155) followed. Putting the analysis results of primary hierarchy factors and secondary hierarchy factors together, support of CEO(.169) ranked the highest and trust(.124), adoption strateg (.089), share goal(.081), information exchange(.069), collaboration(.064), and information share (.057) followed.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.9 no.5
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• pp.95-101
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• 2014

With the evocative interests in food safety, food traceability has been spotlighted by researchers as well as consumers. However, food traceability systems are not yet in reality even though there are continuous needs from market. Also, studies about food traceability focus on technical aspects without considering the spectrum of the adoption. In this study, we chose ginseng whose traceability systems are not easily adopted. Innovation-resistance model is employed to find out factors affecting either adoption, resistance or both. As results, we find out the followings. First, relative benefits and reasonableness of cost do not affect adoption and resistance of innovation. Second, there is difference between continuously resisting group and adoption-postponing group.