Effects of the risk sources and user involvement on e-commerce adoption: application to tourist services

Past research has focused on the dimensions (consequences) of perceived risk and the effect of global risk on e-commerce adoption by consumers. This paper uses a new approach to examine the influence of perceived risk on e-commerce adoption and, on the basis of the Theory of Planned behaviour (TPB), develops an integrative model that includes the effect of three risk sources (i.e. technology, vendor and product) on the attitude towards the website use and online purchasing intention of users. In addition, this study examines how involvement, one of the main determinants of consumer behaviour, affects the role of these sources of perceived risk in e-commerce adoption. The results obtained in a sample of 1083 users of tourist services suggest that technology risk is the main determinant of online purchasing intention, which is also influenced by the variables from the TPB model. For its part, the technology risk and vendor risk have a negative influence on attitude towards the website use. In addition, both types of risk have a higher negative effect on attitude in the case of high-involvement users, supporting the moderating influence of involvement on e-commerce adoption. From a practical point of view, the findings of this research help managers to implement actions aimed at reinforcing the users’ trust in their websites and, consequently, at fostering the online purchase.     

Bond Ratings and Income Smoothing in Brazil

ABSTRACT

In this article we use the variables proposed by Eckel (1981 Eckel , N. ( 1981 ). “The Income Smoothing Hypothesis Revisited.” Abacus , Vol. 17 , No. 1 , pp. 28 – 40 . [Google Scholar]) and Leuz et al. (2003 Leuz , C. , Nanda , D. , and Wysocki , P. ( 2003 ). “Earnings Management and Investors Protection: an International Comparison,” Journal of Financial Economics , Vol. 3 , No. 69 , pp. 505 – 527 . [Google Scholar]) as proxies to measure income smoothing and find that Brazilian companies that engage in this behavior receive better ratings in their public bond issues. Using data obtained from the National Bond Registration System and the Economatica, we evaluated public bond offerings. The results of univariate and multivariate analyses and robustness tests attest to the significance of the income smoothing factor, regardless of the rating agency. The results support the notion that income smoothing is an information-signaling mechanism and has an impact on bond ratings.     

Adaptation of Agroforestry Systems in South-Eastern Mexico through Integration of Farmer and Bioeconomic Evaluations

Agroforestry systems have been promoted as sustainable land-use systems for regions where shifting agriculture is the traditional predominant land-use. Although environmentally sustainable, agroforestry systems require investment to establish that may affect their economic sustainability. In the southern Yucatan Peninsula 47 agroforestry plots of two timber and 10 fruit tree species were established with 22 farmers in three communities covering two rainfall zones and five soil types. Some fruit trees had wide adaptability to different soil, rainfall and management conditions, e.g. Manilkara zapota; others were restricted to the best soil, rainfall management conditions, e.g. Persea americana. The Meliaceae timber trees responded little to rainfall and soil, but stem borer attack was markedly lower in less intensively managed systems. Level of system maintenance greatly affected costs, but also opportunities for intercropping and obtaining immediate income. All levels of managements had negative net present value (NPV) for the three-year establishment phase, but so does traditional maize production. Farmers preferred to inter-crop their agroforestry systems, but were often limited by site quality. Determining sustainable agroforestry options for farmers requires multiple decisions related to species adaptability to the site, farmer production objectives and farmer capacity to invest in different management strategies. One production technology did not fit all.     

How to support the management of intangibles

The main objective of this work is the application of the concept of intellectual capital to management for business development and innovation. Concretely, we propose strengthening the ‘Intellectus’ model of intellectual capital by combining it with a multicriteria methodology called the ‘analytic hierarchy process’. The proposed methodology seeks to facilitate decision making by managers in focusing actions and resources to innovate and improve the value of their services to their clients. In particular, an application was made to the banking service sector in Chile, to identify the intangibles of greater importance in loyalty-building of clients. We identified technological capital, human capital and business capital as the intangibles with the highest priorities.     

Searching for latent class segments in technological services

The focus in this article is on uncovering segments that describe mobile phone users and on investigating the nature of these segments to get some relevant information. We use a phased approach to reach this objective. First, two segmentation bases have been compared in order to select the best variables for the identification of groups. This is done using a latent class modelling approach. Second, two different segmentation techniques are examined looking for the best model fit. Finally, the model that achieves the best results is applied to the most significant segmentation variables with the purpose of uncovering segments that describe mobile phone users.     

The differences of firm resources and the adoption of teleworking

This paper studies the differences of firm resources between teleworking firms and non-teleworking firms. The results indicate that teleworking firms use more information and communication technologies, invest more resources in R&D, have a larger percentage of knowledge workers and salespeople in the workforce, and have a larger geographical market. The employees have greater access to the Internet and electronic communication, are more trained in the use of information and communication technologies, and are more involved in their job design and planning. Regarding the business organisation, teleworking firms use more human resource flexible practices and variable compensation, outsource more activities, and manage employees by objectives.     

Fostering knowledge sharing through people management practices

This paper focuses on the issue of knowledge sharing, one of the key mechanisms by which knowledge transfer can take place within organizations. The aim of the paper is to identify the people management practices that will be most effective in fostering knowledge sharing. We begin with a theoretical analysis of the socio-psychological aspects of knowledge-sharing behaviour in order to identify the variables that facilitate and encourage sharing. We also include a thorough review of the research to date on knowledge sharing and related behaviours. After identifying the factors expected to influence knowledge-sharing behaviour, we then proceed to detail the key people management practices that, according to theory and research, should be most effective in fostering knowledge sharing in organizations.