ANALYSING FACTORS INFLUENCING INTANGIBLE ASSET DISCLOSURE (STUDY IN SOUTH-EAST ASIA AND AUSTRALIA TELECOMMUNICATION INDUSTRY)

This study aims to examine intangible asset voluntary disclosure practices in annual report telecommunication company in South East Asia and Australia. This research sample is 75 telecommunication company at year 2007, 2008 dan 2009. Intangible asset disclosure study consist of three categories; structural capital, relational capital and human capital, based on Oliveira et al. categories. This study using content analysis method in annual report sample companies with index developed by Oliveira et al. as dependent variable. Independent variable which are firm size, leverage, ownership concentration, EBITDA margin, legal system of home country and secrecy accounting value, are analysed as factors influencing intangible asset voluntary disclosure practices. A significant positive relationship was observed between intangible asset voluntary disclosure and firm size and secrecy accounting value. However, leverage, ownership concentration, EBITDA margin and legal system of home country did not influence intangible asset voluntary disclosure practices

An Exploratory Study into Open Source Platform Adoption

Research on open source software has focused mainly on the motivations of open source programmers and the organization of open source projects [17] [19]. Some researchers portray open source as an extension of the earlier open systems movement [36]. While there has been some research on open-systems software adoption by corporate MIS organizations [4] the issue of open source adoption has received little attention. We use a series of interviews with MIS managers to develop a grounded theory of open source platform adoption. We contrast this to prior academic and popular reports about the adoption of open source

The relevance of specific csfs for stakeholders during ERP implementation: an empirical study from Oman

The success of ERP systems implementation is affected by the extent to which stakeholders have been prepared for the project activities and its outcomes. Stakeholders’ preparation needs change as the ERP implementation lifecycle progresses and varies across stakeholder groups. Therefore a dynamic model is needed for such preparation. However such a model needs to reflect the relevance of different CSFs to different stakeholder groups at different stages of the ERP implementation life-cycle. This study examines empirical evidence from a survey conducted in Omani organisations to determine what these individual CSFs are and how they are distributed across the ERP implementation life-cycle for different stakeholder groups. The CSFs included in the survey were derived from a structured review of literature. Purposive sampling was used to select respondents representing different ERP stakeholders groups, all respondents had both experience and knowledge of ERP implementations. The survey data are analysed and the distribution of relevant CSFs across the ERP lifecycle for the different stakeholder groups are presente

Evaluation of an Australian Solar Community : Implications for Education and Training

1.1 Background What is renewable energy education and training? A cursory exploration of the International Solar Energy Society website (www.ises.org) reveals numerous references to education and training, referring collectively to concepts of the transfer and exchange of information and good practices, awareness raising and skills development. The purposes of such education and training relate to changing policy, stimulating industry, improving quality control and promoting the wider use of renewable energy sources. The primary objective appears to be to accelerate a transition to a better world for everyone (ISEE), as the greater use of renewable energy is seen as key to climate recovery; world poverty alleviation; advances in energy security, access and equality; improved human and environmental health; and a stabilized society. The Solar Cities project – Habitats of Tomorrow – aims at promoting the greater use of renewable energy within the context of long term planning for sustainable urban development. The focus is on cities or communities as complete systems; each one a unique laboratory allowing for the study of urban sustainability within the context of a low carbon lifestyle. The purpose of this paper is to report on an evaluation of a Solar Community in Australia, focusing specifically on the implications (i) for our understandings and practices in renewable energy education and training and (ii) for sustainability outcomes. 1.2 Methodology The physical context is a residential Ecovillage (a Solar Community) in sub-tropical Queensland, Australia (latitude 28o south). An extensive Architectural and Landscape Code (A&LC) ‘premised on the interconnectedness of all things’ and embracing ‘both local and global concerns’ governs the design and construction of housing in the estate: all houses are constructed off-ground (i.e. on stumps or stilts) and incorporate a hybrid approach to the building envelope (mixed use of thermal mass and light-weight materials). Passive solar design, gas boosted solar water heaters and a minimum 1kWp photovoltaic system (grid connected) are all mandatory, whilst high energy use appliances such as air conditioners and clothes driers are not permitted. Eight families participated in an extended case study that encompassed both quantitative and qualitative approaches to better understand sustainable housing (perceived as a single complex technology) through its phases of design, construction and occupation. 1.3 Results The results revealed that the level of sustainability (i.e. the performance outcomes in terms of a low-carbon lifestyle) was impacted on by numerous ‘players’ in the supply chain, such as architects, engineers and subcontractors, the housing market, the developer, product manufacturers / suppliers / installers and regulators. Three key factors were complicit in the level of success: (i) systems thinking; (ii) informed decision making; and (iii) environmental ethics and business practices. 1.4 Discussion The experiences of these families bring into question our understandings and practices with regard to education and training. Whilst increasing and transferring knowledge and skills is essential, the results appear to indicate that there is a strong need for expanding our education efforts to incorporate foundational skills in complex systems and decision making processes, combined with an understanding of how our individual and collective values and beliefs impact on these systems and processes

What influences the speed of prototyping? An empirical investigation of twenty software startups

It is essential for startups to quickly experiment business ideas by building tangible prototypes and collecting user feedback on them. As prototyping is an inevitable part of learning for early stage software startups, how fast startups can learn depends on how fast they can prototype. Despite of the importance, there is a lack of research about prototyping in software startups. In this study, we aimed at understanding what are factors influencing different types of prototyping activities. We conducted a multiple case study on twenty European software startups. The results are two folds, firstly we propose a prototype-centric learning model in early stage software startups. Secondly, we identify factors occur as barriers but also facilitators for prototyping in early stage software startups. The factors are grouped into (1) artifacts, (2) team competence, (3) collaboration, (4) customer and (5) process dimensions. To speed up a startups progress at the early stage, it is important to incorporate the learning objective into a well-defined collaborative approach of prototypingComment: This is the author's version of the work. Copyright owner's version can be accessed at doi.org/10.1007/978-3-319-57633-6_2, XP2017, Cologne, German

Responsible corporate governance in Europe

The latest European Union’s (EU) guiding policies are encouraging big businesses and state-owned organisations to provide a fair and truthful view of their respective entities’ environmental, social and governance (ESG) performance. At present, European member states are transposing directive 2014/95/EU on non-financial reporting. The EU’s “comply or explain” approach has presented a significant step forward toward the corporations’ active engagement on corporate governance disclosure and transparency. Hence, this chapter makes specific reference to some of the corporations’ best practices as it identifies areas for improvement in corporate governance issues. It explains how three major European banks have reviewed the roles and responsibilities of corporate boards and management. In many cases, they have anticipated any regulatory, legal, contractual, social and market-driven obligations as they helped stakeholders to exercise their rights. This contribution contends that there are significant implications for financial services corporations who intend following the right path toward responsible corporate governance and ethical behaviours.peer-reviewe

Human Factors Influencing Contractors' Risk Attitudes: A Case Study of the Malaysian Construction Industry

Malaysia is one of the most rapidly developing countries among developing nations. The construction industry has played a major role in Malaysia’s rapid economic growth. Among the major sectors in Malaysia, the importance of the construction industry is unique regardless of the level of the country’s development. However, the attitude of the construction industry in Malaysia towards managing contractors’ risk attitudes is very weak. The introduction of the Occupational Safety and Health Act in 1994 by the Malaysian government made all industries in Malaysia to identify risks, conduct risk assessment and control risk. In addition, the Malaysian construction industry simultaneously implemented an integrated system to ensure consistency and better performance of projects. To identify the factors influencing contractors' risk attitudes, relevant literature was reviewed, and a questionnaire survey was conducted. This study focused on the G7 contractors operating in the Malaysian construction industry. One hundred and nineteen copies of a structured questionnaire were analysed with a response rate of 85%. Structural equation modelling was utilized to test the hypotheses developed for the study. Results showed that government policies played a moderating role in enhancing the relationship between human-related factors affecting contractors’ risk attitudes in the construction industry

A theory-grounded framework of Open Source Software adoption in SMEs

This is a post-peer-review, pre-copyedit version of an article published in European Journal of Information Systems. The definitive publisher-authenticated version Macredie, RD and Mijinyawa, K (2011), "A theory-grounded framework of Open Source Software adoption in SMEs", European Journal of Informations Systems, 20(2), 237-250 is available online at: http://www.palgrave-journals.com/ejis/journal/v20/n2/abs/ejis201060a.html.The increasing popularity and use of Open Source Software (OSS) has led to significant interest from research communities and enterprise practitioners, notably in the small business sector where this type of software offers particular benefits given the financial and human capital constraints faced. However, there has been little focus on developing valid frameworks that enable critical evaluation and common understanding of factors influencing OSS adoption. This paper seeks to address this shortcoming by presenting a theory-grounded framework for exploring these factors and explaining their influence on OSS adoption, with the context of study being small- to medium-sized Information Technology (IT) businesses in the U.K. The framework has implications for this type of business – and, we will suggest, more widely – as a frame of reference for understanding, and as tool for evaluating benefits and challenges in, OSS adoption. It also offers researchers a structured way of investigating adoption issues and a base from which to develop models of OSS adoption. The study reported in this paper used the Decomposed Theory of Planned Behaviour (DTPB) as a basis for the research propositions, with the aim of: (i) developing a framework of empirical factors that influence OSS adoption; and (ii) appraising it through case study evaluation with 10 U.K. Small- to medium-sized enterprises in the IT sector. The demonstration of the capabilities of the framework suggests that it is able to provide a reliable explanation of the complex and subjective factors that influence attitudes, subjective norms and control over the use of OSS. The paper further argues that the DTPB proved useful in this research area and that it can provide a variety of situation-specific insights related to factors that influence the adoption of OSS