TikTokers Turned Influencers: iGeneration’s Perceptions toward their 'Preferred' TikTok Influencers to Follow

Purpose – This study explored the potential factors the iGeneration considers before intending to follow TikTok influencers, assessed their behavioral response as an outcome of the intention, and examined the impact TikTok influencers had on their potential followers. Design/methodology/approach – The researchers used a convergent mixed-parallel design to interpret data gathered from interviews and surveys with the quantitative data analyzed through the Jamovi software. This study used the philosophies of pragmatism and interpretivism. Findings – TikTok users considered perceived added value to personal lifestyle and perceived hedonic experience the most compared to other antecedents tested. The researchers classified them according to the findings and arrived at three (3) distinct categories, transitioning from intention to behavior; (A) Nonchalant, (B) Serious, and (C) Adaptive. Research Limitations/Implications – The scope and delimitations of this study only involved students currently enrolled in De La Salle University, between 17 to 24 years old. The researchers used purposive and convenience sampling to acquire respondents for the Google Forms survey and Zoom interviews. Practical and Social Implications – This study has implications for business and e-commerce, especially in the current commercial climate where influencer marketing is gaining popularity. Furthermore, it can help enterprises look for suitable influencers who can positively impact their branding to the public. Originality/Value – This study addressed the gap in the literature on TikTok users and their behavior toward the consumption of influencer content, with the increasing popularity of TikTok as a social platform and the growth of influencers as online opinion leaders

Uuden johtosarjasuunnittelutyökalun käyttöönotto

Wärtsilä engines are delivered with comprehensive cable harnesses that include sensors, actuators, and data gathering units, among other things. Wärtsilä is in a transition phase between CAD softwares. The harness design tool in the new CAD is about to be taken into use for portfolio engines. The purpose of this thesis is to research what is needed for Wärtsilä and Citec to be able to start using the new harness design tool for portfolio engine design. A way of working is developed for qualifying standard electrical component models for harness design. A way of working is also developed for the creation of harness assemblies with the new tool. The new harness design tool features an automated system for checking for design violations. The creation of new rules for the checker is researched. The developed ways of working are validated by carrying out a pilot project in design production environment. Manuals / learning material are produced on the ways of working that have been developed. As a result of this thesis, Wärtsilä and Citec are able to transition to the new CAD software when designing harnesses. Several recommendations intended for Wärtsilä and the CAD developer on how to improve the harness design tool are made.Wärtsilän moottorit toimitetaan kattavilla johtosarjoilla, jotka sisältävät muun muassa antureita, toimilaitteita ja tiedonkeräämisyksiköitä. Wärtsilä on siirtymävaiheessa CAD-ohjelmistojen välillä. Johtosarjasuunnittelutyökalu uudessa CAD-ohjelmistossa tullaan ottamaan käyttöön portfoliomoottoreiden suunnittelussa. Opinnäytetyön tarkoituksena on tutkia, mitä tarvitaan, jotta Wärtsilä ja Citec voisivat ottaa käyttöön uuden johtosarjasuunnittelutyökalun portfoliomoottoreiden suunnittelussa. Standardisähkökomponenttimallien määrittelyyn johtosarjasuunnittelulle on kehitetty toimintatapa. Myös johdinsarjakokoonpanojen luomiseen tarkoitettu toimintatapa on kehitetty uudelle suunnittelutyökalulla. Uudessa suunnittelutyökalussa on automatisoitu järjestelmä, jonka tarkoituksena on suunnitteluvirheiden havaitseminen. Uusien sääntöjen luomista on tutkittu. Kehitetyt toimintatavat on validoitu suunnittelutuotantoympäristössä toteutetun pilottihankkeen kautta. Kehitetyistä työtavoista on luotu käsikirjoja / oppimateriaalia. Työn tuloksena Wärtsilä ja Citec pystyvät siirtymään uuteen CAD-ohjelmistoon johdinsarjojen suunnittelussa. Useita Wärtsilälle ja CAD-kehittäjälle suunnattuja suosituksia annetaan koskien sitä, miten johdinsarjasuunnittelutyökalua voidaan parantaa

Do Managers Manipulate Earnings Prior to Management Buyouts?

Abstract: To address the question as to whether managers manipulate accounting numbers downwards prior to management buyouts (MBOs), we implement an industry-adjusted buyout-specific approach and receive an affirmative answer. In UK buyout companies, negative earnings manipulation (understating the earnings prior to the deal) often occurs, both by means of accrual management and real earnings management. We demonstrate that MBOs are significantly more frequently subject to negative manipulation than leveraged buyouts (LBOs). In non-buyout firms, positive earnings management frequently occurs because it affects managers’ bonuses and the likelihood of meeting or beating analysts’ expectations which may trigger a positive market reaction. By means of an instrumental variables approach, we examine competing incentives affecting the degree and size of earnings manipulation. Our evidence implies that the (ex ante) perceived likelihood that an MBO will be undertaken has a strong significant effect on negative earnings management, while the external borrowing capacity of the buyout company is not determined by standard capital structure factors, such as earnings numbers. The implementation of the revised UK Corporate Governance Code of 2003 has somewhat reduced the degree of both accrual earnings and real management in MBOs, but since then other manipulation techniques (related to production costs and asset revaluations) are more frequently used, which may be induced by the fact that these manipulation methods are more difficult to detect.