Categorizing 'intention to use' e-government services through mobile phone:the importance of front loading activities

E-government has often been heralded as the new way forwards for emerging countries. While many such countries are already offering e-government services and are gearing up for further growth, little is actually known of the forming stages that are necessary to ensure a greater rate of success and avoid the traditional failure traps linked to new technology and information system adoption and diffusion. We situate our research in the case of mobile phone as a reflection of the current market situation in emerging countries. We contend, in this paper, that more research is needed to understand future intention to use e-government services through mobile phone technology. Front loading activities both from a government and technology perspectives are required to facilitate the decision making process by users.

Enhanced renewable energy adoption for sustainable development in India:interpretive structural modeling approach

Poverty alleviation and social upliftment of rural India is closely linked with the availability and use of energy for development. At the same time, sustainable supply of clean and affordable renewable energy sources is required if development is to be sustainable, so that it does not cause any environmental problems. The purpose of this paper is to determine the key variables of renewable energy implementation for sustainable development, on which the top management should focus. In this paper, an interpretive structural modeling (ISM) - based approach has been employed to model the implementation variables of renewable energy for sustainable development. These variables have been categorized under ‘enablers’ that help to increase the implementation of renewable energy for sustainable development. A major finding of this research is that public awareness regarding renewable energy for sustainable development is a very significant enabler. In this paper, an interpretation of variables of renewable energy for sustainable development in terms of their driving and dependence powers has been examined. For better results, top management should focus on improving the high-driving power enablers such as leadership, strategic planning, public awareness, top management support, availability of finance, government support, and support from interest groups.

Investigating factors influencing local government decision makers while adopting integration technologies (IntTech)

The emergence of innovative and revolutionary Integration Technologies (IntTech) has highly influenced the local government authorities (LGAs) in their decision-making process. LGAs that plan to adopt such IntTech may consider this as a serious investment. Advocates, however, claim that such IntTech have emerged to overcome the integration problems at all levels (e.g. data, object and process). With the emergence of electronic government (e-Government), LGAs have turned to IntTech to fully automate and offer their services on-line and integrate their IT infrastructures. While earlier research on the adoption of IntTech has considered several factors (e.g. pressure, technological, support, and financial), inadequate attention and resources have been applied in systematically investigating the individual, decision and organisational context factors, influencing top management's decisions for adopting IntTech in LGAs. It is a highly considered phenomenon that the success of an organisation's operations relies heavily on understanding an individual's attitudes and behaviours, the surrounding context and the type of decisions taken. Based on empirical evidence gathered through two intensive case studies, this paper attempts to investigate the factors that influence decision makers while adopting IntTech. The findings illustrate two different doctrines - one inclined and receptive towards taking risky decisions, the other disinclined. Several underlying rationales can be attributed to such mind-sets in LGAs. The authors aim to contribute to the body of knowledge by exploring the factors influencing top management's decision-making process while adopting IntTech vital for facilitating LGAs' operational reforms.

Smartphone-based digital government model:the case of the beyaz masa (white table) app in Turkey

M-Government services are now at the forefront of both user expectations and technology capabilities. Within the current setting, there is growing evidence that interoperability is becoming a key issue towards service sustainability. Thus, the objective of this chapter is to highlight the case of "Beyas Masa" - a Turkish application for infrastructure repair services. This application requires different stakeholders from different cultural background and geographically dispersed regions to work together. The major aim of this chapter to showcase experiences in as far as implementation and adoption of m-Government is concerned in the case of Turkey. The study utilizes the co-creation literature to investigate the factors influencing successful implementation of the Beyas Masa. This study reveals that initiatives are fragmented due to differences in the characteristics of the targeted audience, the marketing strategy, technology supply, distribution, and media utilized to promote its awareness. The chapter posits that in order to have affluent m-Government implementation in Turkey, it is important that many of the standalone applications are integrated to encourage interoperability and that socio-cultural behaviours should be re-shaped to encourage active engagement and interactive government service provisions that unlock the power of ICT.

Effects of IFRS adoption on the financial statements of Nigerian listed entities: the case of oil and gas companies

On 28 July 2010, the Nigerian Federal Executive Council approved January 1, 2012 as the effective date for the convergence of Nigerian Statement of Accounting Standards (SAS) or Nigerian GAAP (NG-GAAP) with International Financial Reporting Standards (IFRS). By this pronouncement, all publicly listed companies and significant public interest entities in Nigeria were statutorily required to issue IFRS based financial statements for the year ended December, 2012. This study investigates the impact of the adoption of IFRS on the financial statements of Nigerian listed Oil and Gas entities using six years of data which covers three years before and three years after IFRS adoption in Nigeria and other African countries. First, the study evaluates the impact of IFRS adoption on the Exploration and Evaluation (E&E) expenditures of listed Oil and Gas companies. Second, it examines the impact of IFRS adoption on the provision for decommissioning of Oil and Gas installations and environmental rehabilitation expenditures. Third, the study analyses the impact of the adoption of IFRS on the average daily Crude Oil production cost per Barrel. Fourth, it examines the extent to which the adoption and implementation of IFRS affects the Key Performance Indicators (KPIs) of listed Oil and Gas companies. The study further explores the impact of IFRS adoption on the contractual relationships between Nigerian Government and Oil and Gas companies in terms of Joint Ventures (JVs) and Production Sharing Contracts (PSCs) as it relates to taxes, royalties, bonuses and Profit Oil Split. A Paired Samples t-test, Wilcoxon Signed Rank test and Gray’s (Gray, 1980) Index of Conservatism analyses were conducted simultaneously where the accounting numbers, financial ratios and industry specific performance measures of GAAP and IFRS were computed and analysed and the significance of the differences of the mean, median and Conservatism Index values were compared before and after IFRS adoption. Questionnaires were then administered to the key stakeholders in the adoption and implementation of IFRS and the responses collated and analysed. The results of the analyses reveal that most of the accounting numbers, financial ratios and industry specific performance measures examined changed significantly as a result of the transition from GAAP to IFRS. The E&E expenditures and the mean cost of Crude Oil production per barrel of Oil and Gas companies increased significantly. The GAAP values of inventories, GPM, ROA, Equity and TA were also significantly different from the IFRS values. However, the differences in the provision for decommissioning expenditures were not statistically significant. Gray’s (Gray, 1980) Conservatism Index shows that Oil and Gas companies were more conservative under GAAP when compared to the IFRS regime. The Questionnaire analyses reveal that IFRS based financial statements are of higher quality, easier to prepare and present to management and easier to compare among competitors across the Oil and Gas sector but slightly more difficult to audit compared to GAAP based financial statements. To my knowledge, this is the first empirical research to investigate the impact of IFRS adoption on the financial statements of listed Oil and Gas companies. The study will therefore make an enormous contribution to academic literature and body of knowledge and void the existing knowledge gap regarding the impact and implications of IFRS adoption on the financial statements of Oil and Gas companies.

Recent development and commercial adoption of legumes for heavy clay soils in Queensland

In previous chapters of this volume, various authors describe the development of herbaceous legumes for pastures on clay soils in Queensland until about the 1980s. Emphasis is on the collection and evaluation of the genus Desmanthus, given its relatively recent addition to agriculture and considerable potential for providing useful pasture legumes for clay soils, particularly in the seasonally dry areas of northern Australia. Other genera are also discussed, including early assessments of herbaceous legumes that were later developed for clay soils (Clitoria, Macroptilium and Stylosanthes). This chapter provides a summary of the development of herbaceous legumes for clay soils in Queensland from these earlier assessments until present. Beef cattle farming is the principal agricultural enterprise in seasonally dry areas of northern Australia, including large areas of clay soils in Queensland. Sown and naturally occurring grasses provide the key feed resource, and the inclusion of sown legumes can significantly improve live-weight gain and reproductive performance per unit area. Queensland has been the centre of development for legumes for clay soils in tropical and subtropical areas of Australia, mostly through assessing and developing plants held in the Australian Tropical Forages Genetic Resource Collection (ATFGRC) (now a component of the Australia Pastures Genebank (APG)). The systematic appraisal of genetic material for clay soils was a focus of well-resourced government research up to the early to mid-1990s, but declined thereafter as sown pasture research teams were dismantled and funding to maintain the ATFGRC declined. Cultivar development is now conducted by small government, private enterprise and university research teams that collaborate where possible. In recent studies the use of experienced researcher knowledge and old plant evaluation sites has been particularly valuable for identifying potentially useful material. Cultivars for long- and short-term pastures on clay soils have been developed to the level of commercial seed production for Desmanthus (five cultivars from four species with two cultivars (one composite) in current use), Clitoria ternatea (one cultivar), Macroptilium bracteatum (two) and Stylosanthes seabrana (two). Other potential cultivars of these species are currently in various stages of development. Each species has different production niches depending on climate, clay soil type and grazing strategy. Adoption of these cultivars is occurring but has variously been impeded by limited promotion, mismatch of seed supply and demand, and difficulty establishing legumes in pastures of some key grass species. Recent renewed investment by the Australian Beef Industry has seen revived government research into pasture legumes in Queensland and rejuvenation of the APG.

Using performance measurement models for benefit realization with enterprise systems: The Queensland Government approach (Case Study)

A range of influences, technical and organizational, has encouraged the wide spread adaption of Enterprise Systems (ES). Nevertheless, there is a growing consensus that Enterprise Systems have in the many cases failed to provide the expected benefits to organizations. This paper presents ongoing research, which analyzes the benefits realization approach of the Queensland Government. This approach applies a modified Balance Scorecard. First, history and background of Queensland Government’s Enterprise Systems initiative is introduced. Second, the most common reasons for ES under performance are related. Third, relevant performance measurement models and the Balanced Scorecard in particular are discussed. Finally, the Queensland Government initiative is evaluated in light of this overview of current work in the area. In the current and future work, the authors aim to use their active involvement in Queensland Government’s benefits realization initiative for an Action Research based project investigating the appropriateness of the Balanced Scorecard for the purposes of Enterprise Systems benefits realization.