“Leave Me and My Facebook Alone!” Understanding College Students’ Relationship with Facebook and its Use for Academic Purposes

Facebook is by far the most ubiquitous social network in the world. While it has been studied extensively in its native social context, only recently has its use for academic purposes begun to be examined in earnest. In this study we utilize both qualitative and quantitative methodologies in multiple sections of required freshmen and senior courses at a liberal arts college (n = 245). To help delineate factors that cause students to accept (or resist) the use of Facebook by their professors, we draw from the well-established technology acceptance literature, adapting constructs known to predict acceptance and use of technology. Further, we develop new measures of “appropriateness” and “social purposes” to account for the unique context of integrating Facebook into college coursework. We provide recommendations for best practices, find a possible negative “Facebook Effect,” and show that the use of technology acceptance models is a promising avenue for future research

Impacto de la Ley Sarbanes-Oxley en la regulación del sistema financiero español

Desde Estados Unidos nos llegan los ecos de la Ley Sarbanes-Oxley que, mediante una profunda reforma en la gestión empresarial, trata de recuperar la confianza de los inversores hacia los mercados de capitales, una confianza que fue seriamente dañada por los escándalos financieros que, a ambos lados del Atlántico, se sucedieron durante los primeros años del siglo XXI. Debido a la globalización del mundo en que vivimos, cabe preguntarse si esta legislación ha tenido algún tipo de influencia sobre la información que las empresas de nuestro país remiten a los organismos reguladores nacionales o sobre la normativa española relativa al sistema financiero. Ésta es precisamente la cuestión abordada en el presente artículo

XBRL y el nuevo modelo de reporting empresarial

Las características intrínsecas de XBRL pueden ayudar a implantar el modelo propuesto por el AICPA para superar la crisis de los modelos actuales de reporting empresarial. En efecto, la necesidad de desarrollar taxonomías para poder aplicar el estándar exige la concreción de los contenidos, proceso que, como muestra el capítulo cuatro, se ha realizado con éxito en el ámbito de las NIIF. Por tanto, cabe pensar que el Modelo EBR podría beneficiarse también de este hecho, alcanzando así un mayor nivel de detalle en sus contenidos que facilitase su aplicación efectiva. No obstante, aún es preciso impulsar con mayor fuerza el proceso de adopción de XBRL para lo cual sería necesario, tal y como ha quedado patente en el último capítulo, destacar los beneficios que XBRL puede proporcionar a las empresas no sólo desde un punto de vista exclusivamente tecnológico sino también desde una perspectiva institucional.------------------------------------Intrinsic characteristics of XBRL can help to implement the new business reporting model developed by the AICPA in order to overcome the loss of relevance of tradicional business reporting models. The taxonomies, which are indispensable to be able to apply the standard, can potentially add value to the conceptual framework of EBR since they provide the semantic rules for areas of information that to date are not regulated and, therefore, a greater level of detail and specificity. In chapter four, we demonstrated that this process was successful in the case of the IFRS. Therefore, we can conclude that the EBR model can also add on to the technical and organizational advantages of XBRL. However, it is necessary to boost the process of diffusion of XBRL. To reach this goal, it is necessary to impel not only technological advantages but also institutional and organizational motivations

A Delphi investigation to explain the voluntary adoption of XBRL

The objective of this paper is to identify the factors that could have led North-American companies to voluntarily submit their information in XBRL (eXtensible Business Reporting Language) under the XBRL Voluntary Financial Reporting Program (2005-2008). The motivation that led us to carry out this analysis was the fact that, despite the many benefits attributed to XBRL, only 137 companies (out of over 10.000 filers) decided to join the voluntary program issued by the SEC (Securities and Exchange Commission). At this point, we wondered if the SEC should have promoted other benefits to encourage companies to use XBRL. To reach our goal, we conducted a Delphi study. Through this study, we asked a panel of XBRL experts their opinion about the reasons that could have led companies to voluntarily disclose their business information in XBRL. Our results show that, according to experts, factors such as to gain a deeper knowledege of XBRL and to acquire a company image as a pioneer in technology played an essential role in the process of voluntary adoption of the standard.El objetivo de este estudio es identificar los factores, que pueden haber llevado a las empresas Norteamericanas a presentar de forma voluntaria su información en la XBRL (Extensible Business Reporting Language), bajo el programa voluntario de informes financieros XBRL. Esta motivación que nos conduce a llevar a cabo este análisis fue el hecho de que, a pesar de los muchos beneficios atribuidos al XBRL, solo 137 empresas (de más de 10.000 auxiliares de archivo) decidieron unirse a este programa publicado por la SEC (Comisión de Valores y Bolsa). En este punto, nos preguntamos si la SEC debería haber promovido otros beneficios para animar a las compañías a utilizar el XBRL. Para conseguir nuestra meta, hemos llevado a cabo un estudio Delphi. A través de este mismo, hemos preguntado a un comité de expertos del XBRL su opinión sobre las causas que podrían haber guiado a las firmas a divulgar su información empresarial en el XBRL. Nuestros resultados muestran que, según los expertos, los factores como ganar un mayor conocimiento del XBRL, y adquirir una imagen empresarial como pionera en tecnología ha jugado un papel esencial en el proceso de la adopción voluntaria del estándar

Transparencia de las páginas Web de las empresas del IBEX 35. Situación actual e implicaciones para el futuro

Internet ha supuesto un paso fundamental en el desarrollo de la denominada sociedad de la información ya que ha abierto nuevas puertas en la relación de las empresas con sus clientes, inversores y público en general. La repercusión de este nuevo canal de comunicación sobre la actividad económica nos ha llevado a considerar la necesidad de estudiar su situación actual en España. En este artículo, se analiza la calidad y transparencia de la información divulgada por las empresas del IBEX 35 en sus páginas Web y se marcan las posibles direcciones que tomará en un futuro próximo

“Leave Me and My Facebook Alone!” Understanding College Students’ Relationship with Facebook and its Use for Academic Purposes

Facebook is by far the most ubiquitous social network in the world. While it has been studied extensively in its native social context, only recently has its use for academic purposes begun to be examined in earnest. In this study we utilize both qualitative and quantitative methodologies in multiple sections of required freshmen and senior courses at a liberal arts college (n = 245). To help delineate factors that cause students to accept (or resist) the use of Facebook by their professors, we draw from the well-established technology acceptance literature, adapting constructs known to predict acceptance and use of technology. Further, we develop new measures of “appropriateness” and “social purposes” to account for the unique context of integrating Facebook into college coursework. We provide recommendations for best practices, find a possible negative “Facebook Effect,” and show that the use of technology acceptance models is a promising avenue for future research

Factors driving the adoption of Facebook in higher education

© The Author(s) 2019. Social network sites in general, and Facebook in particular, allow users with common interests to meet, share ideas, and collaborate, creating new forms of informal learning. In order to understand and eventually take advantage of the many benefits that Facebook can bring to the academic world, we need to study its adoption process. The objective of this article is to identify the factors that may motivate university students to adopt and use Facebook as an educational tool. We aim to contribute to the existing literature by adding a unique approach to examine this question, incorporating theories and constructs from the well-developed technology acceptance theory. According to our results, Performance Expectancy of Students is the most important factor on predicting the Behavioral Intention to Use Facebook for academic purposes, followed by Appropriateness for Academic Setting and Compatibility With Academic Work

Lietuvos finansų institucijų tinklalapių kokybė: lyginimo su ES rezultatai

The objective of this paper is to analyse the navigation quality of the websites of Lithuanian banks. Information completeness for investors ensures the correct functioning of capital markets. In banking environments, this goal is reached by increasing the use of the corporate Website. For this reason, to ensure the quality of these online resources is one of the most important challenges for central banks and financial authorities. The content of the corporate Websites is being regulated by the Basel II initiatives, but navigation quality is not being observed by regulators. Since this variable has a significant impact on the quality of a web site and can generate competitive advantages, it is necessary to analyse the current practices of financial entities.Financial institutions located in Lithuania find themselves in a rather special situation because the entry of this country into the EU means that they have to adapt to a new cultural environment and incorporate its symbols, rules, institutionalized beliefs and normative systems. One of these is the need to adopt transparent reporting practices in consonance with the rest of European countries. Therefore, the navigation quality in Lithuanian banks is analysed in this paper, the entity size is also considered as a possible variable of explanation, and a comparison with EU result is made, in order to detect competition disadvantages. To reach this goal, each website of the main Lithuanian financial entities is rated on the basis of a series of metrics that measure the quality of navigation, in accordance with the Web Quality Model developed by Calero et al. (2005).Our results show that Lithuanian financial entities are aware of the importance of online resources because the quality of navigation of their websites is high compared with the results reached by the European sample. As a consequence of this fact, it can be concluded that the Lithuanian financial sector is correctly prepared to confront the challenge of the EU framework.Šio straipsnio tikslas - išanalizuoti Lietuvos bankų tinklalapiuose pateikiamos informacijos kokybę. Investuotojams pateikiamos informacijos išsamumas ir patikimumas leidžia užtikrinti tinkamą kapitalo rinkų funkcionavimą. Bankininkystėje pasiekti šį tikslą įmanoma vis plačiau naudojantis bendraisiais (korporaciniais) tinklalapiais. Todėl šių internetinių išteklių kokybės užtikrinimas bankams ir finansų institucijoms yra vienas iš svarbiausių šiandienos iššūkių. Korporacinių tinklalapių turinį reglamentuoja Baselio II direktyvos, tačiau jų kokybės stebėsenai neskiriama atskiro dėmesio. Autorių nuomone, dėl išskirtinės kokybės svarbos šiandieniame pasaulyje būtina tinkamai išanalizuoti dabartinę finansų institucijų veiklą ir įvertinti jos kokybę.Lietuvai įstojus į ES, šalies finansų institucijos turėjo prisitaikyti prie naujos kultūros, simbolių, taisyklių, normatyvinės sistemos. Vienas iš jos elementų - būtinybė užtikrinti pateikiamų ataskaitų skaidrumą ir jų turinio suderintumą su atitinkamais kitų ES šalių dokumentais. Šiame straipsnyje analizuojama Lietuvos bankų tinklalapių kokybė, ji lyginama su ES šalių atitinkama kokybe, taip siekiant išaiškinti konkurencinius pranašumus ir trūkumus. Kiekvienos iš pagrindinių Lietuvos finansų institucijų tinklalapis įvertintas, remiantis Calero ir kt. (2005) pasiūlyto tinklalapių kokybės modeliu.Atlikto tyrimo rezultatai rodo, kad Lietuvos finansų instrukcijos suvokia internetinių išteklių svarbą, nes jų tinklalapių kokybė, palyginti su atskirų Europos šalių imties rezultatais, yra aukšta. Iš šio fakto išplaukia kita svarbi išvada: Lietuvos finansų sektorius yra tinkamai pasirengęs įvesti eurą

Lietuvos finansų institucijų tinklalapių kokybė : lyginimo su ES rezultatai

The objective of this paper is to analyse the navigation quality of the websites of Lithuanian banks. Information completeness for investors ensures the correct functioning of capital markets. In banking environments, this goal is reached by increasing the use of the corporate website. For this reason, to ensure the quality of these online resources is one of the most important challenges for central banks and financial authorities. The content of the corporate websites is being regulated by the Basel II initiatives, but navigation quality is not being observed by regulators. Since this variable has a significant impact on the quality of a website and can generate competitive advantages, it is necessary to analyse the current practices of financial entities. Financial institutions located in Lithuania find themselves in a rather special situation because the entry of this country into the EU means that they have to adapt to a new cultural environment and incorporate its symbols, rules, institutionalized beliefs and normative systems. One of these is the need to adopt transparent reporting practices in consonance with the rest of European countries.Therefore, the navigation quality in Lithuanian banks is analysed in this paper, the entity size is also considered as a possible variable of explanation, and a comparison with the EU result is made in order to detect competitive disadvantages. To reach this goal, each website of the main Lithuanian financial entities is rated on the basis of a series of metrics that measure the quality of navigation, in accordance with the Web Quality Model developed by Calero et al. (2005). Our results show that Lithuanian financial entities are aware of the importance of online resources because the quality of navigation of their websites is high compared with the results reached by the European sample. As a consequence of this fact, it can be concluded that the Lithuanian financial sector is correctly prepared to confront the challenge of adopting the Euro