Adoption and use of technology with low litigation risk – the case of financial reporting on Twitter by ASX companies

ABSTRACT

Corporate adoption of technology faces challenges such as resource constraints and litigation risk. To investigate if low litigation risk encourages technology adoption and its use, this paper investigates corporate financial reporting on Twitter, a voluntary corporate disclosure practice without obvious litigation risk in Australia. This study reviews 4,540 financial reporting related tweets from 222 ASX listed companies’ Twitter accounts. An examination of tweet sentiment reveals a positive reporting bias, as listed companies are more willing to disclose positive financial reporting information on Twitter. A comparison of corporate financial reporting tweets prior to and after 2013 reveals that use of Twitter for opportunistic voluntary disclosure is gaining popularity, a trend that warrants close attention by regulators in order to protect investors from selective disclosure with reporting bias.     

Metaphors of Knowledge in Economics

"Knowledge" takes a central place in economics. This paper shows that the metaphor pervasively used in neoclassical economics to understand knowledge is that of "capital". Taking capital as a metaphor of knowledge introduces problems in neoclassical economic theory, as becomes apparent when economics addresses issues of learning and technological development. Instead, it is argued that economists could learn from what philosophers such as Gilbert Ryle and Michael Polanyi have said about how to understand knowledge.     

Unhealthy Accumulation: The Globalization of Health Care Privatization

The scepticism of economists—mainstream and heterodox—towards "new economy" ideas goes beyond the indignation of long-established traditions being told to rewrite their basic rules. With its emphasis on trade through interand intra-corporate networks, the "new economy" presents a model of exchange very different from that used by mainstream (neoclassical) economics. Its assurance of equality within the network, like neoclassical economists' equality before the market, is attained only by ignoring the power imbalances built into the new network forms. The enhanced "consumer sovereignty" associated with recent technological change, deregulation and trade integration is shown to be just as open to market power abuses as were consumers in the traditional economy. Rather than representing a break with the past, recent structural changes in highincome economies are argued to continue a long-running trend for consumption and production to be spatially and temporally separated, so that the individual pleasures of the first can counterbalance the collective pressures of the second. Producers remain in control of most supply chains, and the intensification and deskilling of consumption reinforces rather than reverses these same processes in production, by promoting longer work hours and closer pay-performance links.     

User behaviour in QR mobile payment system: the QR Payment Acceptance Model

The main goal of our research is to analyse users’ acceptance of Quick response (QR) code mobile payment systems, considering the population's widespread use of mobile devices. A comprehensive review of the scientific literature has justified the development of a behavioural model that explains intention to use of mobile payment via QR. To this end, the authors have carried out a study through an online survey to a national panel of Internet users. The results show that attitude, innovation and subjective norms are determinants of the future intention to use this technology. The conclusions and implications for management provide alternatives for companies to promote this new business by means of the new technical developments. This paper is a pioneer study of intention to use with mobile payment via QR. Classic variables from the Technology Acceptance Model (TAM), as well as variables from other recent studies, were used as models for this research (compatibility, security, personal innovation and individual mobility).     

Developing a Global Mindset: Integrating Demographics,Sustainability, Technology,and Globalization

Business schools face a number of challenges in responding to the business influences of demographics, sustainability, and technology—all three of which are also the fundamental driving forces for globalization. Demographic forces are creating global imbalances in worker populations and in government finances; the world economy faces sustainability and climate change challenges; technology is accelerating business change and changing the nature of work; and the global economy is being re-structured with the rise of major emerging economies such as Brazil, India, and China. Given an uncertain future, this essay examines the nature of these challenges and contends that while providing measurable knowledge of global business and specific job skills are important, business schools must focus on the attitudes, skills, and knowledge helpful for student career flexibility including leadership skills, a good work ethic, and abilities to continue learning.     

The unified theory of acceptance and use of technology 2: understanding mobile device use at festivals

ABSTRACT

This research advances understanding of mobile device use in a leisure context by applying and expanding the Unified Theory of the Acceptance and Use of Technology 2 (UTAUT2) to festival settings. Through on-site surveys at three festivals the UTAUT2 model and an adapted version for mobile device use at a festival were examined using confirmatory factor analysis and structural equation modelling. Results reveal that the modified UTAUT2 demonstrates good fit, and the main factors affecting device use at festivals are performance expectancy, hedonic motivation, habit and age. The findings suggest that the festival context plays an important role in understanding use and should be included in future research. By knowing factors that affect use, practitioners can design experiences where technology enhances the festival and does not interfere with attendees’ experiences.     

论数字经济时代的软件版权保护技术

在数字经济时代,大多数版权作品都已实现数字化,这极大地方便了作品的使用和传播,但数字技术的发展也使得侵权成本大幅下降,从而刺激侵权现象的激增。版权人大量设置技术保护措施,借此保护作品的合法使用收益。本文对这一问题进行了介绍和剖析,认为应当适度控制并在立法中明确例外和免责条款,以确保我国数字经济的可持续发展。     

Opportunities and challenges created by terrorism

Besides being pushed by technical development and pulled by the demand for hi-tech products, technology is also often influenced greatly by the sudden impacts from other external environments. As shown by the aftermath of the 9/11 attacks (2001), Bali bombings (2002, 2005), Madrid bombings (2004), and London bombings (2005), some technologies have been fundamentally affected by terrorism, especially those concerning globalization, infrastructure, corporations, education, and individuals. Using system dynamics (SD) methodology, our paper first examines the causes of terrorism and why the United States was chosen as the target for the 9/11 terror attacks. The concept of SD helps analysts realize the variation of a complicated system and perceive how an internal feedback loop within a system impacts the whole system's behavior. After suffering the 9/11 attacks, the American-led coalition carefully considered how to study and develop effective methods for anti-terrorism strategies. These anti-terrorism efforts will have a major impact on technology development, and many opportunities and challenges are likely to arise from such development. Based on the qualitative analytic approach of causal loops, this article explores in detail the opportunities and challenges for technology development prompted by terrorism. The contribution of our study lies in appropriately analyzing links between terrorism and technology development in order to explain the present relevant technology situation and to initiate a discussion of future technology development trends.     

现代科学技术与思想政治课新课程教学改革略谈

随着现代科技的广泛应用,它在教育教学中的作用也日益凸现出来.特别是在新课程背景下,它对思想政治课教学内容的丰富,教学方法的改进和教学工具的的现代化起到了重要作用.     

统一S波段系统频点步长研讨

<正> 当前世界经济正在走向复苏,亚太地区正成为世界经济贸易重心,中国开放型经济正由南向北迅速发展。近几年区域经济合作成为热门话题。在这种形势下,研究图们江、环黄渤海经营开发与东亚合作问题具有重要意义。