Suchergebnisse

In this study more positive attitudes towards the budgetary process are examined to see whether or not these cause less favorable attitudes towards budgetary slack, and whether less favorable attitudes towards budgetary slack causes or are caused by behaviors intended to create budgetary
slack. The effects are tested using a structural equation model based on questionnaire data gained from 216 Taiwanese managers. The results indicate that more positive attitudes towards the budgetary process result in attitudes less favorable towards budgetary slack. A more favorable attitude
towards budgetary slack predicts more frequent incidence of behavior to create budgetary slack and vice versa. The results suggest that the best way to diminish managerial budgetary slack behaviors is to instill in managers more positive attitudes toward the budgetary process and less favorable
attitudes towards budgetary slack.

Cryo-scanning electron microscopy (CSEM) is reviewed by exploring how the images obtained have changed paradigms of plant functions and interactions with their environment. Its power to arrest and stabilise plant parts in milliseconds, and to preserve them at full hydration for examination at micrometre resolution has changed many views of plant function. For example, it provides the only feasible way of accurately measuring stomatal aperture during active transpiration, and volume and shape changes in guard cells, or examining the contents of laticifers. It has revealed that many xylem conduits contain gas, not liquid, during the day, and that they can be refilled with sap and resume water transport. It has elucidated the management of ice to prevent cell damage in frost tolerant plants and has revealed for the first time inherent biological and physical features of root/soil interactions in the field. CSEM is increasingly used to reveal complementary structural information in studies of metabolism, fungal infection and symbiosis, molecular and genetic analysis.

PurposeThis study aims to ask two important research questions: "Do the investments of innovation capital and information technology (IT) capital have a non‐linear relationship with firm performance?" and "Does the interaction between innovation capital and IT capital have synergy effects on firm performance?"Design/methodology/approachThe authors employ multiple regression models and add the squared terms of research and development (R&D) intensity and IT intensity to examine the non‐linear relationship between innovation capital, IT capital and performance. The research sample includes the top 1,000 companies in Taiwan.FindingsThe main findings of the study are that: innovation capital has a non‐linear relationship (inverted U‐shape) with firm performance; and IT capital has no significant impact on firm performance. However, after considering the interaction between innovation capital and IT capital, there is a positive effect on firms' performance.Research limitations/implicationsThis study can be extended in the following ways: researchers can adopt panel data and use more representative measures to examine the dynamic relationship between intellectual capital and performance; and future research should seek to examine the interaction effects of other perspectives of intellectual capital to understand further the comprehensive influence on performance.Practical implicationsThe research results suggest that more investment in intellectual capital is not always better. Companies should coordinate different perspectives of intellectual capital to improve firm performance.Originality/valueThis paper extends prior research's viewpoint and suggests the non‐linear relationship between innovation capital and performance with empirical evidence. The results can provide the reference for further research about the relationship between intellectual capital and performance.

PurposeCryptocurrency, an important application of blockchain technology, has gradually circulated, and its use has become widespread. While cryptocurrency is growing rapidly, potential risks are simultaneously emerging. Users thus may abandon their usage behavior of cryptocurrency, hindering the future development of cryptocurrency. While prior studies focus more on the intention to use cryptocurrency in the pre-adoption phase, less studies pay attention to discontinuance usage intention in the post-adoption phase. To fill this knowledge gap, this stfudy aims to explore factors that cause discontinuance usage intention regarding cryptocurrency.Design/methodology/approachBased on the net valence framework theoretically grounded on the theory of reason action, a dilemmatic dual-factor model is proposed to figure out cryptocurrency users' discontinuance usage intention from the perceived risk and perceived benefit. This study identifies four potential risks and three potential benefits that affect perceived risk and benefit. The model with nine hypotheses were developed, and research data were collected by a survey method. A total of 343 valid responses were received, and PLS-SEM with SmartPLS was utilized to test the nine hypotheses, with seven hypotheses supported empirically.FindingsOur findings demonstrate that financial, legal and operational risks are critical to increase users' perceived risk, and perceived usefulness and seamless transactions play important roles in enhancing users' perceived benefit. Moreover, while perceived risk can increase users' discontinuance usage intention to cryptocurrency, perceived benefit can mitigate such intention.Originality/valueThis study contributes nascent knowledge to the literature by examining factors that influence discontinuous usage intention in regard to cryptocurrencies, to firms that have issued or attempted to issue cryptocurrencies and to the potential users of cryptocurrencies by adjusting the mode of operation and investment strategies and reducing user costs, achieving a win-win situation for firms and users.

Corruption does not simply occur in developing countries, but is often heard in developed countries. Several domestic government officials and enterprise executives involving in corruption in past years reveals that the corruption style is different from public employees with public power changing money with power in the past, and the method of operation is updating to challenge the case handling ability of prosecutors. Corruption prevention refers to developing the functions of deterrence and warning through related procedures and systems. Anti-corruption, on the other hand, induces public awareness of anti-corruption through education and promotion to have people realize the badness of corruption and appeal citizens to collaboratively strike corruption and shape the complete anti-corruption network. With experimental design model to precede the quasi-experimental study, total 202 college students in central and southern Taiwan, as the research subjects, are preceded the 16-week (3 hours per week for total 48 hours) anti-corruption education with case method. The research results show that case method would affect learning motivation, case method would affect learning effectiveness, learning motivation presents significantly positive effects on learning effect in learning effectiveness, and learning motivation reveals remarkably positive effects on positive gain in learning effectiveness. According to the results to propose suggestions, it is expected to deliver certain social value and concept to the public and that the civil society, from bottom-up, could play the role for supervision and accountability, stress on the seriousness and destruction of the negative effect of corruption on the nation and society, and further cultivate the social value to affirm integrity but despise corruption so that people genuinely anticipate integrity.

Purpose
As the application of gamification is gaining great attention and has grown increasingly, thousands of these applications can be easily obtained from mobile phone stores, thus causing intensified competition and discontinuance of use accordingly. Besides, though understanding what factors influence the discontinuance of use of information systems (ISs) is critical for theoretical as well as practical reasons, studies pertaining to the saliency of the final phase, termination of an IS, are still limited. As such, the purpose of this paper is to propose a holistic view to fulfill the above-mentioned research gaps based on the expectation-confirmation model with other salient factors such regret, habit and gamification app values.


Design/methodology/approach
The context of a fitness gamification app is investigated. A total of 210 valid responses were received, and structural equation modeling was applied for data analysis.


Findings
The findings of this paper are as follows: among all factors influencing discontinuance intention, regret is the strongest, habit is second and gamification is third; among all factors affecting user satisfaction, gamification app value is the strongest, confirmation is second, perceived usefulness (PU) and perceived ease of use are third and regret is the last one; for factors influencing users' habits, satisfaction is the strongest, following by PU and frequency of prior use; confirmation negatively influences the degree of regret; and confirmation positively influences PU.


Originality/value
This study highlights the important determinants influencing users' discontinuance intentions in the context of gamification apps by incorporating two overlooked factors, regret and habit. Besides, this study suggests that app designers can not only increase user's perceived value through external cooperation with other alternatives, but can be through internal enhancement with diverse services development as well.