208 resultados para Institutional adoption


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There is a nationally recognised need for a framework and tools to measure progress in implementing e-infrastructures for research from an institutional, organisational unit and service perspective. This paper describes the development of a prototype maturity model and self-assessment tool in response to that need. The authors present a background to the environment of technology enabling services for research and the challenges of fluidity of boundaries around traditional services and roles as institutions respond to the needs of the research community. The conceptual basis of the model is presented along with the model and its various elements that explain how the model is in its current form. The information provided in this paper, combined with field site test feedback, will promote discussion and debate amongst the community and opportunities will present to gather input to optimise the model. The next steps would be to further elaborate and test the constructs and indicators of the model in field test sites and to further develop the self -assessment tool.

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This paper uses textual analysis to analyse the comments received by the U.S. SEC on the proposal to allow U.S. listed companies to prepare financial statements following International Financial Reporting Standards (IFRS). The paper contributes to the understanding of the overall desirability of international accounting convergence as well as the politics involved in attempting to reach consensus on such decisions. Most respondents supported the proposal. Respondents outlined the advantages of adopting IFRS as enhanced comparability, simplification, cost savings, extensive information sets, its capacity to improve the standard setting process, and its potential to serve U.S. interests. On the other hand, a minority of respondents were not supportive of the proposal. There was criticism of the lack of independence, enforcement mechanisms and resource availability of the IASB; the deleterious effect on U.S. interests; the questionable quality of the IFRS; and the perceived myths of convergence. Following the review of such comments, the paper outlines the implications of such a potential adoption of IFRS in U.S. to the Asian region as the pressure to extend IFRS to non-listed companies mounts. The paper also argues that Asian countries need to lobby for higher representation on the IASB and consider local customs, law and context while adopting IFRS, as such factors have been stressed upon by U.S. respondents to the SEC’s proposal.

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BACKGROUND: Participant adoption and maintenance is a major challenge in strength training (ST) programs in the community-setting. In adults who were overweight or with type 2 diabetes (T2DM), the aim of this study was to compare the effectiveness of a standard ST program (SST) to an enhanced program (EST) on the adoption and maintenance of ST and cardio-metabolic risk factors and muscle strength. METHODS: A 12-month cluster-randomized controlled trial consisting of a 6-month adoption phase followed by a 6-month maintenance phase. In 2008-2009, men and women aged 40-75 years (n = 318) with T2DM (n = 117) or a BMI >25 (n = 201) who had not participated in ST previously were randomized into either a SST or an EST program (which included additional motivationally-tailored behavioral counselling). Adoption and maintenance were defined as undertaking ≥ 3 weekly gym-based exercise sessions during the first 6-months and from 6-12 months respectively and were assessed using a modified version of the CHAMPS (Community Healthy Activity Models Program for Seniors) instrument. RESULTS: Relative to the SST group, the adjusted odds ratio (OR) of adopting ST for all participants in the EST group was 3.3 (95 % CI 1.2 to 9.4). In stratified analyses including only those with T2DM, relative to the SST group, the adjusted OR of adopting ST in the EST group was 8.2 (95 % CI 1.5-45.5). No significant between-group differences were observed for maintenance of ST in either pooled or stratified analyses. In those with T2DM, there was a significant reduction in HbA1c in the EST compared to SST group during the adoption phase (net difference, -0.13 % [-0.26 to -0.01]), which persisted after 12-months (-0.17 % [-0.3 to -0.05]). CONCLUSIONS: A behaviorally-focused community-based EST intervention was more effective than a SST program for the adoption of ST in adults with excess weight or T2DM and led to greater improvements in glycemic control in those with T2DM. TRIAL REGISTRATION: Registered at ACTRN12611000695909 (Date registered 7/7/2011).

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The continuing popularity and adoption of social media by the general public and the realisation of its potential customer engagement power by business, is highlighting the importance of social media to ongoing business activities and strategies. However, current research that is more focused around the potential power of social media generates little debate of the adoption factors driving public use of social media as a communication medium. Even though businesses have an opportunity to broaden their reach by adding social media to the communication strategic-mix, the dearth of informed discussions relating to theoretical underpinnings associated with the public adaptation of social media as a communication medium fails to clearly inform strategic business decisions regarding adoption decision-making. This research study conducted in the Australian context queries established theoretical frameworks by asking the question; what theoretical foundations do influence the social media adoption by the intended audience of communication?

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 Social Recruiting technologies such as LinkedIn and Twitter have been fast emerging as one of the modern recruitment methods. However, research on their effective usage is scarce and outpaced by organisational practice. The current study addresses this gap by investigating the drivers of SR technology adoption on one hand, and their pre-hire outcomes on the other.

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 This thesis focuses on social media adoption by the Australian banks as method of communication. It proposes a ‘technology independent’ adoption model with components that encompass sociotechnological factors governing the adoption of social media. The model can also be adapted by any business organisation and prove beneficial for future.

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This paper investigates how legal liability influences audit quality and audit fees, particularly in the presence of government intervention. Since 2010, all Chinese audit firms were required to transform from a structure of limited liability company (LLC) to limited liability partnership (LLP), which removes the cap on the liability exposure of negligent auditors. By adopting this natural experiment, we document the following findings: first, after audit firms reorganize as LLPs, auditors are more likely to (1) issue modified audit opinions and going-concern opinions, (2) constrain clients’ earnings management, and (3) charge a premium in audit fees, which suggest that exerting unlimited legal liability on negligent auditors improves both audit quality and audit fees. Second, the effect of the LLP adoption is more pronounced when auditors are from local audit firms, and clients are controlled by local governments. Further analyses suggest that the stock prices of clients positively react to the reform event, which indicates that LLP adoption improves the overall value of audits. In summary, our empirical findings are consistent with the argument that legal liability is able to effectively shape auditor behavior in emerging markets where the other institutional mechanisms are relatively weaker and government intervention is heavy.

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In an ethnographic study of a retail setting, we examine relationships among competitors. We find that competitors often emphasize various forms of cooperation, and we describe socio-economic behaviors that illustrate how cooperation transcends or mediates competition among retailers. Retailers selectively cooperate and compete for customers in ways that alter our understandings of concepts such as loyalty and market stability, and practices such as marketing communications and pricing. We highlight the significance of these institutional practices and the role they play in forming and maintaining community in a bazaar.

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This article analyses the administrative and research capture of child support data as a case study of how institutional data collection processes are performative in perpetuating gendered inequalities. We compare interviews with 19 low-income single mothers and their longitudinal survey responses from the same research to reveal how low-income women strategically or inadvertently ‘smoothed’ their experiences when responding to data collection processes. This directly resulted in material and symbolic costs in the form of reduced welfare benefits and limited evidence with which to lobby for policy reform. These processes in turn provided benefits to fathers and the state in the form of reduced child support liabilities and enforcement action, and welfare outlays, respectively. We conclude that current administrative and research data collection practices provide a limited and gendered evidence base for administrative justice and policy reform.

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This paper examines whether the presence of institutional investors in Australian publicly listed firms has an impact on firm performance. Our findings provide evidence that institutional investors are not a homogenous group of investors and that it is important to distinguish them by investment objective and their monitoring ability to exert influence. Results show that while institutional investors taken as a homogenous group appear to play an important governance role in terms of future firm performance, our analyses of the three broad typologies of institutional investors and by their respective sub-categories reveal differing conclusions. While pressure-resistant institutional investors (i.e., independent and having only investment relationship) significantly improve the short-term performance of Australian listed firms, they do not show any long-term monitoring ability. The impact of pressure-sensitive institutional investors is less clear, which is consistent with the view that these investors have some existing and potential business ties with the investee firms. More interestingly, we find that "faceless" investors via nominee and trustee institutions play an important monitoring role in creating a long-term firm value. Results have policy implications on the monitoring abilities of institutional investors in Australia.

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New national infrastructure initiatives such as the National Broadband Network (NBN) allow small and medium-sized enterprises (SMEs) in Australia to have greater access to cost effective Cloud computing. However, the ability of Cloud computing to store data remotely and share services in a dynamic environment brings with it security and privacy concerns. Evaluating these concerns is critical to address the Cloud computing underutilisation issue and leverage the benefits of costly NBN investment. This paper examines the influence of privacy and security factors on Cloud adoption by Australian SMEs in metropolitan and regional area. Data were collected from 150 Australian SMEs (specifically, 79 metropolitan SMEs and 71 regional SMEs) and structural equation modelling was used for the analysis. The findings reveal that privacy and security factors do not significantly influence the decision-making of Australian SMEs in the adoption of Cloud computing. Moreover, the results indicate that Cloud computing adoption is not influenced by the geographical location (i.e., metropolitan or regional location) of the SMEs. The findings extend the current understanding of Cloud computing adoption by Australian SMEs. The results will be useful to SMEs, Cloud service providers and policy makers devising Cloud security and privacy policies.