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XBRL Adoption Process in Malaysia Using Diffusion of Innovation Theory

  • ILIAS, Azleen;GHANI, Erlane K.;AZHAR, Zubir
    • 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.

The Relationships among Perceived Value, Use-Diffusion, Loyalty of Mobile Instant Messaging Service (모바일 메신저 서비스의 지각된 가치, 사용-확산 그리고 충성도 간의 관계에 대한 연구)

  • Jo, Dong-Hyuk;Park, Jong-Woo;Chun, Hyun-Jae
    • Journal of Intelligence and Information Systems
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    • v.17 no.4
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    • pp.193-212
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    • 2011
  • Mobile instant messaging service is surfacing to an important keyword in the mobile market together with popularization of Smart phones. Mobile instant messaging service in Korea has become popular to the degree of 87.9% usages from total Smartphone holders, and it is expected that using populations will be more enlarged afterwards if considering a fact that its populations of Smartphone is continuously being increased after exceeding 10 million persons (Trend Monitor, June 2011). In the instant messaging market where competitions have been deepened day by day, raising customer's royalties will be the key for company's business survivals and goals of corporate marketing strategies. It could be said that understanding on which factors affect to customer retentions and royalties is very important. Specially, as changing status is being progressed very quickly in case of innovative mobile services like the instant messaging service, research necessities on how many do consumers use the services after accepting them, how much do consumers use them variously, and whether does it connect to long-term relations have been increased, but studies on such matters are in insufficient situations actually. Therefore, this study examined on which effects were affected to use-diffusion and loyalty factors from perceived customer vales' factors having been occurred after accepting the mobile instant messaging service, namely 'functional value', 'monetary value', 'emotional value', and 'social value'. Also, the study looked into what kind of roles do the service usage and using variety play to service's continued using intents as a loyalty index, recommending intents to others, and brand switching intents. And then the study laid the main purpose in trying to provide implications for enhancing customer securities and royalties on the mobile instant messaging service through research's results. The research hypotheses are as follows; H1: Perceived values will affect influences to royalties. H2: Use-Diffusion will affect influences to loyalty. H3: Perceived value will affect influences to loyalty. H4: The use-diffusion will play intermediating roles between perceived values and loyalty. Total 276 cases among collected 284 ones were used for the statistical analysis by SPSS ver. 15 package. Reliability, Factor analysis, regression were done. As the result of research, 'monetary value' and 'emotional value' affected to 'usage' among perceived value factors, and 'emotional value' was appeared as affecting the largest influence. Besides, the usage affected to constant-using intents and recommending intents to others, and using varieties were displayed as affecting to recommending intents to others. On the other hand, 'Using' and 'Using diversity' were appeared as not affecting to 'brand switching intentions'. Meanwhile, as the result of recognizing about effects of perceived values on the loyalty, it was appeared such like 'continued using intents' affected to'functional value', 'monetary value', and 'social value' first, and also 'monetary value', 'emotional value', and 'social value' affected to 'recommending intents to others'. On the other hand, it was shown such like only 'social value' affected influences to 'brand switching intents', and thus contrary results with the factor 'constant-using intents' were displayed. So, it seems that there are many applications to service provides who are worrying about marketing strategies for making consumer retains (constant-using) and new consumer's inductions (brand-switching intents). Finally, as a result of looking into intermediating roles of the use-diffusion factor in relations between conceived values and royalties at hypothesis 4, 'using' and 'using diversity' were displayed as affecting significant influences all together. Regarding to research result's implications, for expanding and promoting continued uses of the mobile instant messaging service by service providers: First, encouraging recognitions on the perceived value connected to users' service usage are necessary. Second, setting up user's use-diffusion strategies are required so as to enhance the loyalty after understanding a fact that use-diffusion patterns affecting to the service's loyalty are different. Finally, methods of raising customer loyalties and making constant relationships have to be grouped by analyzing on what are the customer value's factors that can satisfy users in competitive alterations.

Strategies of Diffusing Smart Grids for Low-carbon Green Growth: Grounded Theory Approach (저탄소 녹색성장을 위한 스마트그리드의 확산전략: 근거이론 접근법)

  • Joo, Jae-Hun;Kim, Lyun-Hwa
    • The Journal of Information Systems
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    • v.22 no.1
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    • pp.225-248
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    • 2013
  • Korean government has been implementing a smart grid testbed in Jeju Island for the low-carbon green growth. As smart grids are in the early stage of their diffusion, strategic guidelines and related measures are needed to spread them successfully. In general, the successful diffusion of new technologies or new products are mostly determined in its early stages. With the introduction of smart grids, the electricity market paradigm will be transformed into user-oriented from provider-oriented. Thus, a study on the diffusion of smart grids from the perspective of users is necessary. This paper examines factors affecting the adoption and diffusion of smart grids from users' perspectives and provide strategic guidelines for diffusing the smart grid. Researchers conducted in-depth interviews with 41 people who have been already using smart grids in the Jeju testbed. Semi-structured interviews were used to collect data. The interviews were recorded on a digital voice recorder memory and subsequently transcribed verbatim. A total of 133 pages of transcripts were obtained from about 10 hours interviews. 97 concepts, 47 sub-categories and 19 categories were identified through open coding of grounded theory. We suggested a paradigm model for diffusing smart grids and total of seven propositions as strategic guidelines.

Ranking and comparison of draw solutes in a forward osmosis process

  • Sudeeptha, G.;Thalla, Arun Kumar
    • Membrane and Water Treatment
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    • v.8 no.5
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    • pp.411-421
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    • 2017
  • Forward osmosis (FO) is an emerging technology which can possibly make the desalination process more cost and energy efficient. One of the major factors impeding its growth is the lack of an appropriate draw solute. The present study deals with the identification of potential draw solutes, and rank them. The comparison was carried out among ten draw solutes on the basis of four main parameters namely; water flux, reverse salt diffusion, flux recovery and cost. Each draw solute was given three 24 hour runs; corresponding to three different concentrations; and their flux and reverse salt diffusion values were calculated. A fresh membrane was used every time except for the fourth time which was the flux recovery experiment conducted for the lowest concentration and the change of flux and reverse salt diffusion values from the initial run was noted. The organic solutes inspected were urea and tartaric acid which showed appreciable values in other parameters viz. reverse salt diffusion, flux recovery and cost although they generated a lower flux. They ranked 5th and 8th respectively. All the experimented draw solutes were ranked based on their values corresponding to each of the four main parameters chosen for comparison and Ammonium sulfate was found to be the best draw solute.

A Study on the Initial Bonding Strength of Solder Ball and Au Diffusion at Micro Ball Grid Array Package (${\mu}BGA$ 패키지에서 솔더 볼의 초기 접합강도와 금 확산에 관한 연구)

  • Kim, Kyung-Seob;Lee, Suk;Kim, Heon-Hee;Yoon, Jun-Ho
    • Journal of Welding and Joining
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    • v.19 no.3
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    • pp.311-316
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    • 2001
  • This paper presents that the affecting factors to the solderability and initial reliability. It is the factor that the coefficient of thermal expansion between package and PCB(Printed Circuit Board), the quantity of solder paste and reflow condition, and Au thickness of the solder ball pad on polyimide tape. As the reflow soldering condition for 48 ${\mu}BGA$ is changed, it is estimated that the quantity of Au diffusion at eutectic Sn-Pb solder surface and initial bonding strength of eutectic Sn-Pb solder and lead free solder. It is the result that quantitative measurement of Au diffusion quantity is difficult, but the shear strength of eutectic Sn-Pb solder joint is 842 mN at first reflow and increases 879 mN at third reflow. The major failure mode in solder is judged solder fracture. So, Au diffusion quantity is more affected by reflow temperature than by the reflow times.

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Field Experiment for Developing an Atmospheric Diffusion Model of a Livestock Odor (축산 악취의 확산 모델 개발을 위한 현장 실험)

  • Hong, S.W.;Lee, I.B.;Hwang, H.S.;Seo, I.H.;Kwon, H.J.;Bitog, J.P.;Yoo, J.I.;Kwon, K.S.;Ha, T.H.;Kim, Y.H.
    • Journal of The Korean Society of Agricultural Engineers
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    • v.50 no.4
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    • pp.77-88
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    • 2008
  • Odor is one of the major nuisances in the environment. In most countries, odor annoyance from livestock production is an increasing problem in community. In order to reduce the odor inconvenience and establish a good relation between livestock industries and the surrounding communities, many studies, such as diffusion simulations and field experiments, on the odor dispersion and its reduction have been investigated. These studies need to accompany the aerodynamic approach, as a main mechanism of diffusion phenomenon, and computational fluid dynamics(CFD) can be effectively used to study this kind of research. CFD considers both various wind conditions as well as topographical conditions to study aerodynamic phenomenon. Therefore the ultimate objective of the study was to develop an aerodynamic model to predict qualitatively and quantitatively odor diffusion from livestock. In this study, as the first step of this study, various phenomena and factors of odor diffusion from livestock houses were investigated through field experiments in 2007. Later, those data will be also used to verify the CFD accuracy as well as to develop 3-dimensional CFD model.

Effect of Anode Gas Channel Height on Gas Diffusion and Cell Performance in a Molten Carbonate Fuel Cell (용융탄산염 연료전지 연료극 기체 유로 높이에 따른 가스 확산 및 단전지 성능 변화 연구)

  • Lee, Jung-Hyun;Kim, Do-Hyung;Kim, Beum-Ju;Kang, Seung-Won;Lim, Hee-Chun
    • Transactions of the Korean hydrogen and new energy society
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    • v.20 no.6
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    • pp.479-484
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    • 2009
  • The effect of anode gas channel height on gas diffusion and cell performance in a 100 $cm^2$ class molten carbonate single cell is investigated. Single cell separators with three different channel height are used. The effect of the gas channel height on the distribution of the reactive gas concentration is evaluated by the two-dimensional concentration diffusion equation. The overpotential caused by concentration drop with different channel height is estimated by the voltage decay related to diffusion of reactants, well known as concentration polarization, using limiting current density. The estimation could have the possibility to identify the reactant mass transfer polarization in the complicate factors of the overall electrodes.

Information Diffusion Difference by Product Type Based on Social Media Type (소셜 미디어 유형에 기반한 제품유형에 따른 정보 확산 차이)

  • Heon Baek
    • Information Systems Review
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    • v.19 no.3
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    • pp.91-104
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    • 2017
  • This study aims to understand the differences in the media characteristics of two types of media, namely, Blog and Twitter, as well as in their factors that affect product information diffusion. To achieve these objectives, the information diffusion pattern is identified by analyzing the number of product-related posts in each media based on the Bass model. The analysis results revealed that the information diffusion speed of hedonic goods was faster than that of utilitarian goods. Regardless of product type, Twitter had a higher imitation effect than Blog, while Blog had a higher innovation effect than Twitter. The results implied that users of Blog tended to find information by themselves while those of Twitter relied more on the others' evaluation than their own subjective evaluations of innovations.

Factors Affecting the Intention to Apply Management Accounting in Enterprises in Vietnam

  • NGUYEN, Hung Quoc;LE, Oanh Thi Tu
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.6
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    • pp.95-107
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    • 2020
  • By applying behavioral intention theories and the theory of diffusion of innovation in organizations, this study identified several factors influencing the intention to apply management accounting in enterprises in Vietnam. Research data was collected from the questionnaire sent to Vietnamese enterprises in 2019, collecting 542 observations from accountants and directors. The data is, then, synthesized by excel file, conformity check, and processed by SPSS 20 software with descriptive statistics and multiple regression analysis. The results showed four factors that affect the intention to apply management accounting in enterprises in Vietnam: (1) Performance expectancy; (2) Effort expectancy; (3) Perceived trust; and (4) Subjective norms. The study pointed out that the above factors explain 60.618% of the variation of "intention to apply management accounting", in which, Subjective norms has the strongest impact (regression coefficient is 0.238). The findings also show that raising the awareness of managers and accountants about the role of management accounting, improving the qualifications and knowledge of accountants, and increasing the trust of managers about management accounting information are needed to increase the level of management accounting application in Vietnamese enterprises. The study also proposes recommendations to improve the effectiveness of management accounting for managers in operation and decision-making.

The Factors Influencing Executive Decisions about Adoption of SCM in Small and Medium-sized Enterprises (중소기업 최고경영층의 SCM 수용 의사결정 요인에 관한 연구)

  • Ryu, Il;So, Soon-Hoo
    • Asia pacific journal of information systems
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    • v.14 no.3
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    • pp.145-167
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    • 2004
  • Given the increasing of adoption of the SCM(Supply Chain Management), especially in small and medium-sized enterprises, this study aims at identifying the key influencing factors of small and medium-sized enterprises' SCM adoption. Based on prior research on innovation diffusion theory, TPB(Theory of Planned Behavior), and IT/EDI adoption in various organizations, a model of SCM adoption has been developed and empirically tested hypotheses based on the model. The model was tested using LISREL analysis on the sample collected from 127 small and medium-sized enterprises' top management. The results show that perceived behavioral control is found to have a significant positive effect on adoption intention, and attitude and subjective norm are also important determinants of SCM adoption intention in small and medium-sized enterprises. Implications of these findings are discussed for researchers and practitioners.