CINXE.COM

<!DOCTYPE html> <html lang="en" dir="ltr"> <head>  <script async src="https://www.googletagmanager.com/gtag/js?id=G-P63WKM1TM1"></script> <script> window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} gtag('js', new Date()); gtag('config', 'G-P63WKM1TM1'); </script>  <script type="text/javascript" > (function(m,e,t,r,i,k,a){m[i]=m[i]||function(){(m[i].a=m[i].a||[]).push(arguments)}; m[i].l=1*new Date(); for (var j = 0; j < document.scripts.length; j++) {if (document.scripts[j].src === r) { return; }} k=e.createElement(t),a=e.getElementsByTagName(t)[0],k.async=1,k.src=r,a.parentNode.insertBefore(k,a)}) (window, document, "script", "https://mc.yandex.ru/metrika/tag.js", "ym"); ym(55165297, "init", { clickmap:false, trackLinks:true, accurateTrackBounce:true, webvisor:false }); </script> <noscript><div><img src="https://mc.yandex.ru/watch/55165297" style="position:absolute; left:-9999px;" alt="" /></div></noscript>    <title>Search results for: international adoption</title> <meta name="description" content="Search results for: international adoption"> <meta name="keywords" content="international adoption"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none navbar-toggler ml-auto" type="button" data-toggle="collapse" data-target="#navbarMenu" aria-controls="navbarMenu" aria-expanded="false" aria-label="Toggle navigation"> <span class="navbar-toggler-icon"></span> </button> <div class="w-100"> <div class="d-none d-lg-flex flex-row-reverse"> <form method="get" action="https://waset.org/search" class="form-inline my-2 my-lg-0"> <input class="form-control mr-sm-2" type="search" placeholder="Search Conferences" value="international adoption" name="q" aria-label="Search"> <button class="btn btn-light my-2 my-sm-0" type="submit"><i class="fas fa-search"></i></button> </form> </div> <div class="collapse navbar-collapse mt-1" id="navbarMenu"> <ul class="navbar-nav ml-auto align-items-center" id="mainNavMenu"> <li class="nav-item"> <a class="nav-link" href="https://waset.org/conferences" title="Conferences in 2024/2025/2026">Conferences</a> </li> <li class="nav-item"> <a class="nav-link" href="https://waset.org/disciplines" title="Disciplines">Disciplines</a> </li> <li class="nav-item"> <a class="nav-link" href="https://waset.org/committees" rel="nofollow">Committees</a> </li> <li class="nav-item dropdown"> <a class="nav-link dropdown-toggle" href="#" id="navbarDropdownPublications" role="button" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> Publications </a> <div class="dropdown-menu" aria-labelledby="navbarDropdownPublications"> <a class="dropdown-item" href="https://publications.waset.org/abstracts">Abstracts</a> <a class="dropdown-item" href="https://publications.waset.org">Periodicals</a> <a class="dropdown-item" href="https://publications.waset.org/archive">Archive</a> </div> </li> <li class="nav-item"> <a class="nav-link" href="https://waset.org/page/support" title="Support">Support</a> </li> </ul> </div> </div> </nav> </div> </header> <main> <div class="container mt-4"> <div class="row"> <div class="col-md-9 mx-auto"> <form method="get" action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="international adoption"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 5029</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: international adoption</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5029</span> Outcomes from a Qualitative Research: Ethnic Prejudice and Identity Difficulties in Experiences of Young People of Foreign Origin Adopted in Italy</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Stefania%20Lorenzini">Stefania Lorenzini</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Italy is a country where the phenomenon of international adoption is very considerable: indeed, it is second in the world only to the United States. This contribution deals with issues related to the development of children's identities in international and interethnic adoption. Process of identity construction can be complex in adopted children born and, often, lived for some years of their young life, in geographical, human, social and cultural contexts very different from those they live after adoption. The results of a qualitative research conducted by interviewing young people adopted in Italy make it possible to grasp the different facets of discrimination episodes related to somatic traits, and in particular to the color of the skin, that refer to these young people foreign origin. Outcomes from the research show difficulties in identy construction but also highlight how that evolution of an "intercultural identity" during international and interethnic adoption is possible. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=discrimination" title="discrimination">discrimination</a>, <a href="https://publications.waset.org/abstracts/search?q=identity" title=" identity"> identity</a>, <a href="https://publications.waset.org/abstracts/search?q=intercultural%20education" title=" intercultural education"> intercultural education</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20adoption" title=" international adoption"> international adoption</a> </p> <a href="https://publications.waset.org/abstracts/77592/outcomes-from-a-qualitative-research-ethnic-prejudice-and-identity-difficulties-in-experiences-of-young-people-of-foreign-origin-adopted-in-italy" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/77592.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">255</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5028</span> An Institutional Analysis of IFRS Adoption in Poor Jurisdictions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Catalina%20Florentina%20Pricope">Catalina Florentina Pricope</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The last two decades witnessed a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. This investigation seeks to identify the factors that could explain the adoption of IFRS by poor jurisdictions. While there has been a considerable amount, of literature published on the effects and key drivers of IFRS adoption in both developed and developing countries, little attention has been paid to jurisdictions with less developed capital markets and low-income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing a sample of 45 poor jurisdictions between 2008 and 2013, the study empirically shows that poor jurisdictions are driven by legitimacy concerns rather than by economic reasoning to adopt an international accounting perspective. This in turn has implications for the IASB, as it should seek to influence institutional pressures within a particular jurisdiction in order to promote IFRS adoption. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS%20adoption" title="IFRS adoption">IFRS adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=isomorphism" title=" isomorphism"> isomorphism</a>, <a href="https://publications.waset.org/abstracts/search?q=poor%20jurisdictions" title=" poor jurisdictions"> poor jurisdictions</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20harmonization" title=" accounting harmonization "> accounting harmonization </a> </p> <a href="https://publications.waset.org/abstracts/39744/an-institutional-analysis-of-ifrs-adoption-in-poor-jurisdictions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39744.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">277</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5027</span> An Evaluation of the Impact of International Accounting Standards on Financial Reporting Quality: Evidence from Emerging Economies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kwadwo%20Yeboah">Kwadwo Yeboah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background and Aims: The adoption of International Accounting Standards (IAS) is considered to be one of the most significant developments in the accounting profession. The adoption of IAS aims to improve financial reporting quality by ensuring that financial information is transparent and comparable across borders. However, there is a lack of research on the impact of IAS on financial reporting quality in emerging economies. This study aims to fill this gap by evaluating the impact of IAS on financial reporting quality in emerging economies. Methods: This study uses a sample of firms from emerging economies that have adopted IAS. The sample includes firms from different sectors and industries. The financial reporting quality of these firms is measured using financial ratios, such as earnings quality, financial leverage, and liquidity. The data is analyzed using a regression model that controls for firm-specific factors, such as size and profitability. Results: The results show that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. Specifically, firms that adopt IAS exhibit higher earnings quality and lower financial leverage compared to firms that do not adopt IAS. Additionally, the adoption of IAS has a positive impact on liquidity, suggesting that firms that adopt IAS have better access to financing. Conclusions: The findings of this study suggest that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. The results indicate that IAS adoption can improve transparency and comparability of financial information, which can enhance the ability of investors to make informed investment decisions. The study contributes to the literature by providing evidence of the impact of IAS adoption in emerging economies. The findings of this study have implications for policymakers and regulators in emerging economies, as they can use this evidence to support the adoption of IAS and improve financial reporting quality in their respective countries. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=international" title=" international"> international</a>, <a href="https://publications.waset.org/abstracts/search?q=standards" title=" standards"> standards</a>, <a href="https://publications.waset.org/abstracts/search?q=finance" title=" finance"> finance</a> </p> <a href="https://publications.waset.org/abstracts/165484/an-evaluation-of-the-impact-of-international-accounting-standards-on-financial-reporting-quality-evidence-from-emerging-economies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/165484.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">84</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5026</span> Ifrs Adoption, Enforcement, and the Value Relevant of Accounting Amounts: The Particular Case of South Africa</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Edward%20Chamisa">Edward Chamisa</a>, <a href="https://publications.waset.org/abstracts/search?q=Colin%20C.%20Smith"> Colin C. Smith</a>, <a href="https://publications.waset.org/abstracts/search?q=Hamutyinei%20H.%20Pamburai"> Hamutyinei H. Pamburai</a>, <a href="https://publications.waset.org/abstracts/search?q=Abdul%20C.%20Abdulla"> Abdul C. Abdulla</a> </p> <p class="card-text"><strong>Abstract:</strong></p> South Africa (SA) adopted International Financial Reporting Standards (IFRS) for listed firms effective 1 January 2005. However, it was not until 2011 that substantial financial reporting enforcement changes were introduced, which were meant to ensure compliance with IFRS. This innovative setting allows us to examine the value relevance of accounting amounts during the (1) pre-IFRS adoption period (2002-2004); (2) post-IFRS adoption, but pre-enforcement changes period (2006-2010); and (3) post-enforcement changes period (2011-2012). The results show that accounting amounts were most value relevant in the post-enforcement changes period (R2, 75.5%) compared to both the pre-IFRS adoption period (adjusted R2 is 24.3%) and the period after IFRS adoption but before enforcement changes (adjusted R2 is 37.5%). Also, during the 2008 financial crisis, the equity book value per share was significantly value relevant (at 1%) but not earnings per share, whereas before the crisis, the opposite was true. We make two important contributions to the literature. First, we identify SA as an innovative setting that allows researchers to examine separately the effects of IFRS adoption and enforcement changes on capital markets and accounting quality. This is a departure from prior studies that are dominated by the European Union setting, where IFRS adoption occurred contemporaneously with enforcement and other regulatory changes. Second, we provide preliminary findings which suggest that while the adoption of IFRS seems to have improved the financial reporting quality of accounting amounts of SA listed firms, its impact appears to be limited unless combined with effective enforcement. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=international%20financial%20reporting%20standards%20%28ifrs%29" title="international financial reporting standards (ifrs)">international financial reporting standards (ifrs)</a>, <a href="https://publications.waset.org/abstracts/search?q=ifrs%20adoption" title=" ifrs adoption"> ifrs adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting%20enforcement" title=" financial reporting enforcement"> financial reporting enforcement</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20relevance" title=" value relevance"> value relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=price%20model" title=" price model"> price model</a>, <a href="https://publications.waset.org/abstracts/search?q=equity%20book%20value" title=" equity book value"> equity book value</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20per%20share" title=" earnings per share"> earnings per share</a> </p> <a href="https://publications.waset.org/abstracts/174264/ifrs-adoption-enforcement-and-the-value-relevant-of-accounting-amounts-the-particular-case-of-south-africa" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/174264.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">70</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5025</span> Child Trafficking for Adoption Purposes: A Study into the Criminogenic Factors of the German Intercountry Adoption System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Elvira%20Loibl">Elvira Loibl</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In Western countries, the demand for adoptable children, especially healthy babies, has been considerably high for several years. Rising infertility rates, liberal abortion politics, the widespread use of contraception, and the increasing acceptance of unmarried motherhood are factors that have decreased the number of infants available for domestic adoption in the U.S. and Europe. As a consequence, many involuntarily childless couples turn to intercountry adoption as a viable alternative to have a child of their own. However, the demand for children far outpaces the supply of orphans with the desired characteristics. The imbalance between the number of prospective adopters and the children available for intercountry adoption results in long waiting lists and high prices. The inordinate sums of money involved in the international adoption system have created a commercial ‘underbelly’ where unethical and illicit practices are employed to provide the adoption market with adoptable children. Children are being purchased or abducted from their families, hospitals or child care institutions and then trafficked to receiving countries as ‘orphans’. This paper aims to uncover and explain the factors of the German adoption system that are conducive to child trafficking for adoption purposes. It explains that the tension between money and integrity as experienced by German adoption agencies, blind trust in the authorities in the sending countries as well as a lenient control system encourage and facilitate the trafficking in children to Germany. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=child%20trafficking" title="child trafficking">child trafficking</a>, <a href="https://publications.waset.org/abstracts/search?q=intercountry%20adoption" title=" intercountry adoption"> intercountry adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=market%20in%20adoptable%20babies" title=" market in adoptable babies"> market in adoptable babies</a>, <a href="https://publications.waset.org/abstracts/search?q=German%20adoption%20system" title=" German adoption system"> German adoption system</a> </p> <a href="https://publications.waset.org/abstracts/66958/child-trafficking-for-adoption-purposes-a-study-into-the-criminogenic-factors-of-the-german-intercountry-adoption-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/66958.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">293</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5024</span> Accounting Quality and The Adoption of IFRS: Evidence from China</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khaldoon%20G.%20Albitar">Khaldoon G. Albitar</a>, <a href="https://publications.waset.org/abstracts/search?q=Hassan%20Y.%20Kikhia"> Hassan Y. Kikhia</a>, <a href="https://publications.waset.org/abstracts/search?q=Jin%20P.%20Zhang"> Jin P. Zhang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=international%20financial%20reporting%20standards%20%28ifrs%29" title="international financial reporting standards (ifrs)">international financial reporting standards (ifrs)</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20quality" title=" accounting quality"> accounting quality</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20relevance" title=" value relevance"> value relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=china" title=" china"> china</a> </p> <a href="https://publications.waset.org/abstracts/30618/accounting-quality-and-the-adoption-of-ifrs-evidence-from-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30618.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">335</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5023</span> The Adoption of Process Management for Accounting Information Systems in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Manirath%20Wongsim">Manirath Wongsim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimization of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=information%20quality" title="information quality">information quality</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20quality%20dimensions" title=" information quality dimensions"> information quality dimensions</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20systems" title=" accounting information systems"> accounting information systems</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20system%20adoption" title=" accounting information system adoption"> accounting information system adoption</a> </p> <a href="https://publications.waset.org/abstracts/22718/the-adoption-of-process-management-for-accounting-information-systems-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22718.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">467</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5022</span> The Adoption of Technological Innovations in a B2C Context: An Empirical Study on the Higher Education Industry in Egypt</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Maha%20Mourad">Maha Mourad</a>, <a href="https://publications.waset.org/abstracts/search?q=Rania%20Samir"> Rania Samir </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper seeks to explain the adoption of technological innovations in a business to consumer context. Specifically, the use of web based technology (WEBCT/blackboard) in the delivery of educational material and communication with students at universities in Egypt is the focus of this study. The analysis draws on existing research in a B2C context which highlights the importance of internal organization characteristics, perceived attributes of the innovation as well as consumer based factors as the main drivers of adoption. A distinctive B2C model is developed drawing on Roger’s innovation adoption model, as well as theoretical and empirical foundations in previous innovation adoption literature to study the adoption of technological innovations in higher education in Egypt. The model proposes that the adoption decision is dependent on a combination of perceived attributes of the innovation, inter-organization factors and consumer factors. The model is testified drawing on the results of empirical work in the form of a large survey conducted on students in three different universities in Egypt (one public, one private and one international). In addition to the attributes of the innovation, specific organization factors (such as university resources) as well as consumer factors were identified as likely to have an important influence on the adoption of technological innovations in higher education. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=innovation" title="innovation">innovation</a>, <a href="https://publications.waset.org/abstracts/search?q=WEBCT" title=" WEBCT"> WEBCT</a>, <a href="https://publications.waset.org/abstracts/search?q=higher%20education" title=" higher education"> higher education</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=Egypt" title=" Egypt"> Egypt</a> </p> <a href="https://publications.waset.org/abstracts/9853/the-adoption-of-technological-innovations-in-a-b2c-context-an-empirical-study-on-the-higher-education-industry-in-egypt" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/9853.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">547</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5021</span> Factors of Adoption of the International Financial Reporting Standard for Small and Medium Sized Entities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Uyanga%20Jadamba">Uyanga Jadamba</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS%20for%20SMEs" title="IFRS for SMEs">IFRS for SMEs</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20financial%20reporting%20standard" title=" international financial reporting standard"> international financial reporting standard</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20factors" title=" institutional factors"> institutional factors</a> </p> <a href="https://publications.waset.org/abstracts/158279/factors-of-adoption-of-the-international-financial-reporting-standard-for-small-and-medium-sized-entities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/158279.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">81</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5020</span> Critical Factors of IFRS Adoption in Bank Industries In Middle East Countries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Benjamin%20Bae">Benjamin Bae</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study investigates the relationship between the adoption of International Financial Reporting Standards (IFRS) and the performance of banks in a number of Middle East countries. We examine whether performance levels and audit qualities play any role in adopting the International Financial Reporting Standards (IFRS) in Middle East banks. This study hypothesizes that, in general, banks with high performance and audit quality measures tend to adopt the IFRS than low-performing banks, as the adoption of a new standard takes lots of time and expenses, which could be an additional burden to them. The results show that three hypotheses are strongly supported whereas the cultural factor hypothesis is not. Banks with high ROA and ROE tend to adopt IFRS than low-performing banks. Big banks are also more likely to adopt IFRS than small or medium-sized banks. Contrary to the hypothesis, the Islamic bank status as a cultural factor has some positive impact on the adoption of the banks in the region. Overall, this research adds to our understanding of the bank’s performance. First, evidence on the relationship between the adoption of IFRS and the bank’s performance should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s performance measures. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS" title="IFRS">IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20quality" title=" audit quality"> audit quality</a>, <a href="https://publications.waset.org/abstracts/search?q=culture" title=" culture"> culture</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20size" title=" firm size"> firm size</a> </p> <a href="https://publications.waset.org/abstracts/185896/critical-factors-of-ifrs-adoption-in-bank-industries-in-middle-east-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/185896.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">40</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5019</span> International Financial Reporting Standard Adoption and Value Relevance of Earnings in Listed Consumer Goods Companies in Nigerian</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Muktar%20Haruna">Muktar Haruna</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS" title="IFRS">IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20relevance" title=" value relevance"> value relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=earning%20per%20share" title=" earning per share"> earning per share</a>, <a href="https://publications.waset.org/abstracts/search?q=book%20value%20of%20equity%20per%20share" title=" book value of equity per share"> book value of equity per share</a> </p> <a href="https://publications.waset.org/abstracts/130388/international-financial-reporting-standard-adoption-and-value-relevance-of-earnings-in-listed-consumer-goods-companies-in-nigerian" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/130388.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">148</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5018</span> The Comparative Analysis of International Financial Reporting Standart Adoption through Earnings Response Coefficient and Conservatism Principle: Case Study in Jakarta Islamic Index 2010 – 2014</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dwi%20Wijiastutik">Dwi Wijiastutik</a>, <a href="https://publications.waset.org/abstracts/search?q=Tarjo"> Tarjo</a>, <a href="https://publications.waset.org/abstracts/search?q=Yuni%20Rimawati"> Yuni Rimawati</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this empirical study is to analyse how to the market reaction and the conservative degree changes on the adoption of International Financial Reporting Standart (IFRS) through Jakarta Islamic Index. The study also has given others additional analysis on the profitability, capital structure and size company toward IFRS adoption. The data collection methods used in this study reveals as secondary data and deep analysis to the company’s annual report and daily price stock at yahoo finance. We analyse 40 companies listed on Jakarta Islamic Index from 2010 to 2014. The result of the study concluded that IFRS has given a different on the depth analysis to the two of variance analysis: Moderated Regression Analysis and Wilcoxon Signed Rank to test developed hypotheses. Our result on the regression analysis shows that market response and conservatism principle is not significantly after IFRS Adoption in Jakarta Islamic Index. Furthermore, in addition, analysis on profitability, capital structure, and company size show that significantly after IFRS adoption. The findings of our study help investor by showing the impact of IFRS for making decided investment. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS" title="IFRS">IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20response%20coefficient" title=" earnings response coefficient"> earnings response coefficient</a>, <a href="https://publications.waset.org/abstracts/search?q=conservatism%20principle" title=" conservatism principle"> conservatism principle</a> </p> <a href="https://publications.waset.org/abstracts/60034/the-comparative-analysis-of-international-financial-reporting-standart-adoption-through-earnings-response-coefficient-and-conservatism-principle-case-study-in-jakarta-islamic-index-2010-2014" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/60034.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">273</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5017</span> Drivers of Adoption Intensity of Certified Maize Varieties in Northern Guinea Savannah of Nigeria: A Triple Hurdle Model Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kalat%20P.%20Duniya">Kalat P. Duniya</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A number of technologies expected to increase maize productivity have been introduced by several research programs at national and international level. To this end, the study sought to identify the factors influencing adoption intensity of certified maize varieties. The data used were obtained from a sample household survey of 406 maize farmers, conducted in the northern guinea savannah of Nigeria through multistage stratified sampling, structured questionnaire. A triple hurdle model was adopted to estimate the determinants of adoption intensity; considering awareness, adoption, and intensity as three separate stages. The result showed that the drivers of farmers’ awareness, adoption, and intensity of usage may not necessarily be the same, and where they are, not of the same magnitude and direction. However, factors which were found to be statistically significant were age, education, membership of association and frequency of extension advice. In addition, awareness and adoption of the technologies were likely to be increased with male respondents. Farmers that were members of either community organizations or cooperative organizations had a higher tendency of being aware and adopting certified maize seed varieties. It was also discovered that though some of the farmers were fully aware of the existence of some certified maize varieties, majority lacked detailed knowledge and technical know-how. There is a need for creation of awareness through an excellent trained extension and restructuring of the educational sector to improve on the adoption process as well as improve maize productivity in the country. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=adoption" title="adoption">adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=awareness" title=" awareness"> awareness</a>, <a href="https://publications.waset.org/abstracts/search?q=maize%20farmers" title=" maize farmers"> maize farmers</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a>, <a href="https://publications.waset.org/abstracts/search?q=regression" title=" regression"> regression</a> </p> <a href="https://publications.waset.org/abstracts/83281/drivers-of-adoption-intensity-of-certified-maize-varieties-in-northern-guinea-savannah-of-nigeria-a-triple-hurdle-model-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/83281.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">174</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5016</span> Fair Value Accounting and Evolution of the Ohlson Model</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Zaher%20Bouaziz">Mohamed Zaher Bouaziz</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Our study examines the Ohlson Model, which links a company's market value to its equity and net earnings, in the context of the evolution of the Canadian accounting model, characterized by more extensive use of fair value and a broader measure of performance after IFRS adoption. Our hypothesis is that if equity is reported at its fair value, this valuation is closely linked to market capitalization, so the weight of earnings weakens or even disappears in the Ohlson Model. Drawing on Canada's adoption of the International Financial Reporting Standards (IFRS), our results support our hypothesis that equity appears to include most of the relevant information for investors, while earnings have become less important. However, the predictive power of earnings does not disappear. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fair%20value%20accounting" title="fair value accounting">fair value accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=Ohlson%20model" title=" Ohlson model"> Ohlson model</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS%20adoption" title=" IFRS adoption"> IFRS adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=value-relevance%20of%20equity%20and%20earnings" title=" value-relevance of equity and earnings"> value-relevance of equity and earnings</a> </p> <a href="https://publications.waset.org/abstracts/106775/fair-value-accounting-and-evolution-of-the-ohlson-model" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/106775.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">189</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5015</span> Assessment of the Level of Awareness and Adoption of International Public Sector Accounting Standards (IPSAS) in the Curriculum of Accounting Education in Selected Tertiary Institutions in Ondo and Ekiti States Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Olurankinse%20Felix">Olurankinse Felix</a>, <a href="https://publications.waset.org/abstracts/search?q=Fatukasi%20Bayo"> Fatukasi Bayo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=assessment" title="assessment">assessment</a>, <a href="https://publications.waset.org/abstracts/search?q=awareness" title=" awareness"> awareness</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=IPSAS" title=" IPSAS"> IPSAS</a>, <a href="https://publications.waset.org/abstracts/search?q=cash%20basis" title=" cash basis"> cash basis</a> </p> <a href="https://publications.waset.org/abstracts/28026/assessment-of-the-level-of-awareness-and-adoption-of-international-public-sector-accounting-standards-ipsas-in-the-curriculum-of-accounting-education-in-selected-tertiary-institutions-in-ondo-and-ekiti-states-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/28026.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">483</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5014</span> Accounting Policies in Polish and International Legal Regulations</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Piotr%20Prewysz-Kwinto">Piotr Prewysz-Kwinto</a>, <a href="https://publications.waset.org/abstracts/search?q=Grazyna%20Voss"> Grazyna Voss</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20policies" title="accounting policies">accounting policies</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20financial%20reporting%20standards" title=" international financial reporting standards"> international financial reporting standards</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20statement" title=" financial statement"> financial statement</a>, <a href="https://publications.waset.org/abstracts/search?q=method%20of%20measuring" title=" method of measuring"> method of measuring</a> </p> <a href="https://publications.waset.org/abstracts/13677/accounting-policies-in-polish-and-international-legal-regulations" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/13677.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">381</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5013</span> E-Commerce in Jordan: Conceptual Model</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Muneer%20Abbad">Muneer Abbad</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study comes with a comprehensive analysis of specific factors affecting the adoption of e-commerce in Jordan. From the theoretical perspective, this study will make a contribution to the e-commerce by providing insights on the factors that seem to affect e-commerce’s adoption. The current study will provide managers information about the planning and formulating appropriate strategies to ensure rapid adoption of e-commerce in Jordan. It will offer marketing implications, conclusions, and suggestions for future research. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=e-commerce" title="e-commerce">e-commerce</a>, <a href="https://publications.waset.org/abstracts/search?q=Jordan" title=" Jordan"> Jordan</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=conceptual%20model" title=" conceptual model"> conceptual model</a> </p> <a href="https://publications.waset.org/abstracts/27771/e-commerce-in-jordan-conceptual-model" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27771.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">456</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5012</span> An Empirical Investigation of Mobile Banking Services Adoption in Pakistan </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Aijaz%20A.%20Shaikh">Aijaz A. Shaikh</a>, <a href="https://publications.waset.org/abstracts/search?q=Richard%20Glavee-Geo"> Richard Glavee-Geo</a>, <a href="https://publications.waset.org/abstracts/search?q=Heikki%20Karjaluoto"> Heikki Karjaluoto</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Adoption of Information Systems (IS) is receiving increasing attention such that its implications have been closely monitored and studied by the IS management community, industry and professional gatekeepers. Building on previous research regarding the adoption of technology, this paper develops and validates an integrated model of the adoption of mobile banking. The model originates from the Technology Acceptance Model (TAM) and the Theory of Planned Behaviour (TPB). This paper intends to offer a preliminary scrutiny of the antecedents of the adoption of mobile banking services in the context of a developing country. Data was collected from Pakistan. The findings showed that an integrated TAM and TPB model greatly explains the adoption intention of mobile banking; and perceived behavioural control and its antecedents play a significant role in predicting adoption Theoretical and managerial implications of findings are presented and discussed. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=developing%20country" title="developing country">developing country</a>, <a href="https://publications.waset.org/abstracts/search?q=mobile%20banking%20service%20adoption" title=" mobile banking service adoption"> mobile banking service adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=technology%20acceptance%20model" title=" technology acceptance model"> technology acceptance model</a>, <a href="https://publications.waset.org/abstracts/search?q=theory%20of%20planned%20behavior" title=" theory of planned behavior"> theory of planned behavior</a> </p> <a href="https://publications.waset.org/abstracts/32655/an-empirical-investigation-of-mobile-banking-services-adoption-in-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32655.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">419</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5011</span> A Framework for Information Quality in Accounting Information Systems Adoption</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wongsim%20Manirath">Wongsim Manirath </a> </p> <p class="card-text"><strong>Abstract:</strong></p> In order to implement AIS adoption successfully, it is important to consider the quality of information management and understand Information Quality (IQ) factors influencing AIS adoption. This research aims to explore ways of managing AIS adoption to investigate the adoption of accounting information systems within organisations. The study has led to the development of a framework for understanding the AIS adoption process in an organisation. This research used qualitative, interpretive evidence. This framework was developed from case studies and by collecting qualitative data (interviews). This research has conducted 10 case studies to study how IQ is managed through the accounting information system adoption process. A special focus is placed on determining how organisation size influences the information quality practices. The finding is especially useful to SMEs as many SMEs have the desire to grow bigger. By better dealing with IQ issues, there could be a successful future. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=data%20quality" title="data quality">data quality</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20quality" title=" information quality"> information quality</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20system" title=" accounting information system"> accounting information system</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20management" title=" information management"> information management</a> </p> <a href="https://publications.waset.org/abstracts/11332/a-framework-for-information-quality-in-accounting-information-systems-adoption" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/11332.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">468</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5010</span> Examining the Adoption Rate of the Japanese Method of Food Samples in the International Market</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Marwa%20Abdulsalam">Marwa Abdulsalam</a>, <a href="https://publications.waset.org/abstracts/search?q=Osamu%20Suzuki"> Osamu Suzuki</a>, <a href="https://publications.waset.org/abstracts/search?q=Wirawan%20Dony%20Dahana"> Wirawan Dony Dahana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> One of the remarkable and unique industries in Japan is the food samples industry which can be noticed in most of the restaurants located around Japan. However, the market is getting saturated, which has pushed Japanese food sample manufacturers to start exploring new international markets. Most of the markets they explored were in the East Asian region, such as China or Korea. In this research, we examine the feasibility and the potential adoption rate of food samples in the international market outside the East Asian region. The main focus of this study is on the Saudi Arabian market. Nonetheless, since Saudi Arabia is a big market, the study results could possibly be applied to the international market as well. The study has conducted a quantitative survey to test the potential of the food samples industry in Saudi Arabia especially in 4 major cities: Jeddah, Mecca, Riyadh, and Dammam. The survey also tests the willingness to purchase, the average price point that the consumer is willing to pay for food samples, and the factors that drive restaurant owners to adopt the food samples system. The study created a correlation analysis between different factors, such as the geographic factor and the size of the restaurant factor, to examine the effect of different aspects on the purchasing decision. The study has found that the Japanese food samples system is predicted to adapt successfully in the Saudi Arabian market and in the international market alike due to the high importance of the food culture and the existence of the communication challenges that the food samples can solve. Additionally, the market survey stated in this study indicated that 83% of the restaurants’ managers are willing to adopt this system in their restaurants. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=food%20samples" title="food samples">food samples</a>, <a href="https://publications.waset.org/abstracts/search?q=innovative%20marketing" title=" innovative marketing"> innovative marketing</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20market" title=" international market"> international market</a>, <a href="https://publications.waset.org/abstracts/search?q=marketing%20method" title=" marketing method"> marketing method</a> </p> <a href="https://publications.waset.org/abstracts/161000/examining-the-adoption-rate-of-the-japanese-method-of-food-samples-in-the-international-market" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/161000.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">110</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5009</span> The Effect of Mandatory International Financial Reporting Standards Reporting on Investors' Herding Practice: Evidence from Eu Equity Markets</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammed%20Lawal%20Danrimi">Mohammed Lawal Danrimi</a>, <a href="https://publications.waset.org/abstracts/search?q=Ervina%20Alfan"> Ervina Alfan</a>, <a href="https://publications.waset.org/abstracts/search?q=Mazni%20%20Abdullah"> Mazni Abdullah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study is to investigate whether the adoption of International Financial Reporting Standards (IFRS) encourages information-based trading and mitigates investors’ herding practice in emerging EU equity markets. Utilizing a modified non-linear model of cross-sectional absolute deviation (CSAD), we find that the hypothesis that mandatory IFRS adoption improves the information set of investors and reduces irrational investment behavior may in some cases be incorrect, and the reverse may be true. For instance, with regard to herding concerns, the new reporting benchmark has rather aggravated investors’ herding practice. However, we also find that mandatory IFRS adoption does not appear to be the only instigator of the observed herding practice; national institutional factors, particularly regulatory quality, political stability and control of corruption, also significantly contribute to investors’ herd formation around the new reporting regime. The findings would be of interest to academics, regulators and policymakers in performing a cost-benefit analysis of the so-called better reporting regime, as well as financial statement users who make decisions based on firms’ fundamental variables, treating them as significant indicators of future market movement. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=equity%20markets" title="equity markets">equity markets</a>, <a href="https://publications.waset.org/abstracts/search?q=herding" title=" herding"> herding</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=CSAD" title=" CSAD"> CSAD</a> </p> <a href="https://publications.waset.org/abstracts/86300/the-effect-of-mandatory-international-financial-reporting-standards-reporting-on-investors-herding-practice-evidence-from-eu-equity-markets" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/86300.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">178</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5008</span> The Historical Framework of International Crime in International Criminal Law</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tahraoui%20Boualem">Tahraoui Boualem</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Researching the historical framework of international crime means examining the historical facts that have contributed to uncovering this serious crime affecting international interests, and the law by which the study of the subject of international crime is determined is international criminal law, which is a branch of public international law. In this context, the historical study of international crime means recognizing the existence of an international community governed by international law, which makes us acknowledge that ancient societies lacked such stable and recurring international relations. Therefore, an attempt to monitor international crime in those ancient societies is only to demonstrate a historical fact that those societies have known some features of this crime, and have contributed in one way or another to the development of international criminal law without defining its concept or legal nature. The international community has affirmed the principle of establishing peace, achieving security, and respecting human rights. As a basis for friendly relations between the people of the international community and in case of prejudice, such as the aggressors breaching the obligations imposed on them, whether in time of peace or war. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=historical%20framework" title="historical framework">historical framework</a>, <a href="https://publications.waset.org/abstracts/search?q=of%20international%20crime" title=" of international crime"> of international crime</a>, <a href="https://publications.waset.org/abstracts/search?q=peace%20or%20war." title=" peace or war."> peace or war.</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20law" title=" international law"> international law</a> </p> <a href="https://publications.waset.org/abstracts/170984/the-historical-framework-of-international-crime-in-international-criminal-law" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/170984.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">100</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5007</span> Adoption and Adoption Gap of Selected BRRI-Released Boro Rice Varieties in Bangladesh</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Abdul%20Momin">Mohammad Abdul Momin</a>, <a href="https://publications.waset.org/abstracts/search?q=Sekender%20Ali"> Sekender Ali</a>, <a href="https://publications.waset.org/abstracts/search?q=Mahbubul%20Alam"> Mahbubul Alam</a>, <a href="https://publications.waset.org/abstracts/search?q=Rafiquel%20Islam"> Rafiquel Islam</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Mizanul%20Haque%20Kazal"> Mohammad Mizanul Haque Kazal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Improved high-yielding modern rice varieties can reduce hunger and food insecurity in Bangladesh. However, lower adoption and higher adoption gap of modern rice varieties are the main concerns of rice researchers, extension specialists, and legislators. This study attempts to determine the adoption status and adoption gap of 10 selected BRRI-released Boro rice varieties to assess some selected socio-economic characteristics of the rice farmers and to explore the contribution of the selected socio-economic characteristics of farmers to their adoption gap of selected BRRI-released Boro varieties. Necessary data were collected from 03 September to 31 December 2021 using a well-structured pre-tested interview schedule from 371 randomly selected farmers covering 12 agricultural blocks of four Upazilas under Cumilla, Mymensingh, Tangail, and Bogura districts. The study revealed that most (73.05%) of the rice farmers had high adoption and low adoption gap; 23.72% had moderate adoption and adoption gap; and the rest 3.23% of respondents’ farmers had low adoption and high adoption gap of BRRI-released Boro rice varieties. Overall adoption and adoption gap of BRRI-released Bororice varieties were 77.02% and 22.98%, respectively. Based on the descending order of the Adoption Index, BRRI dhan29 ranked 1st, followed by BRRI dhan28. The adoption indices of these two top-ranked varieties were 38.84 and 30.43, respectively, which were much higher than others. Third to ninth ranked varieties were BRRI dhan58, BRRI dhan89, BRRI dhan88, BRRI dhan50, BRRI dhan74, BRRI dhan81, and BRRI dhan63. Reverse-ranked orders were observed based on the descending order of the Adoption Gap Index (AGI). Stepwise multiple regression analysis indicated that ‘knowledge on BRRI-released Boro rice varieties’, ‘extension contacts’, ‘rice farming profitability’, ‘rice farming experience’, and ‘satisfaction on BRRI-releasedBoro rice varieties’ of the farmers had a significant negative contribution to their adoption gap, i.e., positive contribution to their adoption of BRRI-released Boro rice varieties. The study concluded that policy interventions should be taken to improve farmers’ knowledge of BRRI-releasedBoro rice varieties by increasing extension contact to all the lower and higher experienced farmers to make them profitable and satisfied to increase adoption and decrease the adoption gap of BRRI-released Boro rice varieties. These issues also urge policy interventions for the rethinking of current dissemination tactics to ensure the widespread adoption of newly released modern Boro rice varieties at the farm level. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=adoption" title="adoption">adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption%20gap" title=" adoption gap"> adoption gap</a>, <a href="https://publications.waset.org/abstracts/search?q=Boro" title=" Boro"> Boro</a>, <a href="https://publications.waset.org/abstracts/search?q=rice" title=" rice"> rice</a>, <a href="https://publications.waset.org/abstracts/search?q=BRRI" title=" BRRI"> BRRI</a>, <a href="https://publications.waset.org/abstracts/search?q=Bangladesh" title=" Bangladesh"> Bangladesh</a> </p> <a href="https://publications.waset.org/abstracts/194926/adoption-and-adoption-gap-of-selected-brri-released-boro-rice-varieties-in-bangladesh" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/194926.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">6</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5006</span> A Framework Factors Influencing Accounting Information Systems Adoption Success</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Manirath%20Wongsim">Manirath Wongsim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> AIS plays an important role in business management, strategic and can provide assistance in all phases of decision making. Thus, many organisations needs to be seen as well adopting AIS, which is critical to a company in order to organise, manage and operate process in all sections. In order to implement AIS successfully, it is important to understand the underlying factors that influence the AIS adoption. Therefore, this research intends to study this perspective of factors influence and impact on AIS adoption’s success. The model has been designed to illustrate factors influences in AIS adoption. It also attempts to identify the critical success factors that organisations should focus on, to ensure the adoption on accounting process. This framework will be developed from case studies by collecting qualitative and quantitative data. Case study and survey methodology were adopted for this research. Case studies in two Thai- organisations were carried out. The results of the two main case studies suggested 9 factors that may have impact on in AIS adoption. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Thailand Accountant, and Thailand Computer Society to further develop and test the research framework. The top three critical factors for ensuring AIS adoption were: top management commitment, steering committees, and Technical capability of AIS personnel. That is, it is now clear which factors impact in AIS adoption, and which of those factors are critical success factors for ensuring AIS adoption successes <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20system" title="accounting information system">accounting information system</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20systems%20adoption" title=" accounting information systems adoption"> accounting information systems adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=and%20inflecting%20AIS%20adoption" title=" and inflecting AIS adoption"> and inflecting AIS adoption</a> </p> <a href="https://publications.waset.org/abstracts/34720/a-framework-factors-influencing-accounting-information-systems-adoption-success" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/34720.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">399</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5005</span> Hidden Critical Risk in the Construction Industry’s Technological Adoption: Cybercrime</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nuruddeen%20Usman">Nuruddeen Usman</a>, <a href="https://publications.waset.org/abstracts/search?q=Usman%20Mohammed%20Gidado"> Usman Mohammed Gidado</a>, <a href="https://publications.waset.org/abstracts/search?q=Muhammad%20Ahmad%20Ibrahim"> Muhammad Ahmad Ibrahim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Construction industry is one of the sectors that are eyeing adoption of ICT for its development due to the advancement in technology. Though, many manufacturing sectors had been using it, but construction industry was left behind, especially in the developing nation like Nigeria. On account of that, the objective of this study is to conceptually and quantitatively synthesise whether the slow adoption of ICT by the construction industries can be attributable to cybercrime threats. The result of the investigation found that, the risk of cybercrime, and lack of adequate cyber security policies that can enforce and punish defaulters are among the things that hinder ICT adoption of the Nigerian construction industries. Therefore, there is need for the nations to educate their citizens on cybercrime risk, and to establish cybercrime police units that can be monitoring and controlling all online communications. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=construction%20industry" title="construction industry">construction industry</a>, <a href="https://publications.waset.org/abstracts/search?q=cybercrime" title=" cybercrime"> cybercrime</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20and%20communication%20technology%20adoption" title=" information and communication technology adoption"> information and communication technology adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a> </p> <a href="https://publications.waset.org/abstracts/36620/hidden-critical-risk-in-the-construction-industrys-technological-adoption-cybercrime" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/36620.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">510</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5004</span> The Implementation of Child Adoption as Legal Protection of Children</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sonny%20Dewi%20Judiasih">Sonny Dewi Judiasih</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The principle of a marriage is to achieve a happy and eternity family based on the willing of the God. The family has a fundamental role in the society as a social individual and as a nuclear family consists of father, mother, and children. Thus, each family always would like to have children who will continue the family. However, not all family will be blessed with children and consequently, there is family without children. Therefore, the said the certain family will do any effort to fulfill the wish to have children. One of the ways is to adopt children. The implementation of child adoption is conducted by the family who does not have children but sometimes child adoption is conducted by a family who has already children. The implementation of child adoption is based on the interest of the welfare and the intellectual of the said child. Moreover, it should be based on the social liability of the individual in accordance with the developing of the traditional values as part of the nation culture. The child adoption is conducted for the welfare of the child demonstrates that a change on the basic motive (value) whereby in the past the child adoption is to fulfill the wish of foster parent (to have children in the family). Nowadays the purpose of child adoption is not merely for the interest of foster parent but in particular for the interest, welfare and the future of the child. The development of the society has caused the occurrence of changes of perspective in the society which lead to a need for new law. The court of justice has an impact of such changes. It is evidenced by the court order for child adoption in the legal framework of certainty of law. The changes of motives (value) of the child adoption in the society can be fully understood in the event that the society fully understand that the ultimate purpose of Indonesia nation is to achieve a justice and prosperity society, i.e., social welfare for all Indonesian people. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=child%20adoption" title="child adoption">child adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=family%20law" title=" family law"> family law</a>, <a href="https://publications.waset.org/abstracts/search?q=legal%20protection" title=" legal protection"> legal protection</a>, <a href="https://publications.waset.org/abstracts/search?q=children" title=" children"> children</a> </p> <a href="https://publications.waset.org/abstracts/32019/the-implementation-of-child-adoption-as-legal-protection-of-children" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32019.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">468</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5003</span> Factors Influencing Agricultural Systems Adoption Success: Evidence from Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Manirath%20Wongsim">Manirath Wongsim</a>, <a href="https://publications.waset.org/abstracts/search?q=Ekkachai%20Naenudorn"> Ekkachai Naenudorn</a>, <a href="https://publications.waset.org/abstracts/search?q=Nipotepat%20Muangkote"> Nipotepat Muangkote</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Information Technology (IT), play an important role in business management strategies and can provide assistance in all phases of decision making. Thus, many organizations need to be seen as adopting IT, which is critical for a company to organize, manage and operate its processes. In order to implement IT successfully, it is important to understand the underlying factors that influence agricultural system's adoption success. Therefore, this research intends to study this perspective of factors that influence and impact successful IT adoption and related agricultural performance. Case study and survey methodology were adopted for this research. Case studies in two Thai- organizations were carried out. The results of the two main case studies suggested 21 factors that may have an impact on IT adoption in agriculture in Thailand, which led to the development of the preliminary framework. Next, a survey instrument was developed based on the findings from case studies. Survey questionnaires were gathered from 217 respondents from two large-scale surveys were sent to selected members of Thailand farmer, and Thailand computer to test the research framework. The results indicate that the top five critical factors for ensuring IT adoption in agricultural were: 1) network and communication facilities; 2) software; 3) hardware; 4) farmer’s IT knowledge, and; 5) training and education. Therefore, it is now clear which factors are influencing IT adoption and which of those factors are critical success factors for ensuring IT adoption in agricultural organization. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=agricultural%20systems%20adoption" title="agricultural systems adoption">agricultural systems adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=factors%20influencing%20IT%20adoption" title=" factors influencing IT adoption"> factors influencing IT adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=factors%20affecting%20in%20agricultural%20adoption" title=" factors affecting in agricultural adoption"> factors affecting in agricultural adoption</a> </p> <a href="https://publications.waset.org/abstracts/83083/factors-influencing-agricultural-systems-adoption-success-evidence-from-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/83083.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">161</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5002</span> Technology Use by African Smallholder Farmers and the Significant Mediating Factors</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Enobong%20Akpan-Etuk">Enobong Akpan-Etuk</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The willingness of smallholder farmers in Africa to adopt new agricultural technologies has been low, despite the technological advancement in agriculture. Although technology is seen as the main route out of the traditional methods of food production and poverty, the rate of adoption of agricultural technology remains low among farmers in Africa. Factors affecting the adoption of agricultural technologies include the acquisition of information, characteristics of the technology, education of farmers, social capital, farm size, and household size. This paper explored the literature on the influence of the factors that determine the adoption of technology by smallholder farmers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=smallholder" title="smallholder">smallholder</a>, <a href="https://publications.waset.org/abstracts/search?q=technology" title=" technology"> technology</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a> </p> <a href="https://publications.waset.org/abstracts/151721/technology-use-by-african-smallholder-farmers-and-the-significant-mediating-factors" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/151721.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">145</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5001</span> The Applicability of International Humanitarian Law to Non-State Actors</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yin%20Cheung%20Lam">Yin Cheung Lam</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In 1949, the ratification of the Geneva Conventions heralded the international community’s adoption of a new universal and non-discriminatory approach to human rights in situations of conflict. However, with the proliferation of international terrorism after the 9/11 attacks on the United States (U.S.), the international community’s uneven and contradictory implementations of international humanitarian law (IHL) questioned its agenda of universal human rights. Specifically, the derogation from IHL has never been so pronounced in the U.S. led ‘War on Terror’. While an extensive literature has ‘assessed the impact’ of the implementation of the Geneva Conventions, limited attention has been paid to interrogating the ways in which the Geneva Conventions and its resulting implementation have functioned to discursively reproduce certain understandings of human rights between states and non-state actors. Through a discursive analysis of the Geneva Conventions and the conceptualization of human rights in relation to terrorism, this thesis problematises the way in which the U.S. has understood and reproduced understandings of human rights. Using the U.S. ‘War on Terror’ as an example, it seeks to extend previous analyses of the U.S.’ practice of IHL through a qualitative discursive analysis of the human rights content that appears in the Geneva Conventions in addition to the speeches and policy documents on the ‘War on Terror’. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=discursive%20analysis" title="discursive analysis">discursive analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20rights" title=" human rights"> human rights</a>, <a href="https://publications.waset.org/abstracts/search?q=non-state%20actors" title=" non-state actors"> non-state actors</a>, <a href="https://publications.waset.org/abstracts/search?q=war%20on%20terror" title=" war on terror"> war on terror</a> </p> <a href="https://publications.waset.org/abstracts/27898/the-applicability-of-international-humanitarian-law-to-non-state-actors" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27898.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">606</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5000</span> Adoption of E-Governance: A Case Study of Higher Education Institutes in Pakistan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shah%20Muhammad%20Butt">Shah Muhammad Butt</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study aimed to investigate the factors influencing the adoption of e-governance in Pakistan's public universities and how that adoption has affected organizational performance. An online Likert scale survey was utilized to gather information from 350 participants from different public universities in Pakistan. The data were examined using descriptive statistics and correlation analysis. The findings suggest that organizational culture, infrastructure, and leadership support are among the elements impacting the adoption of e-governance at Pakistan's public sector universities. A further finding of the study was that e-governance adoption benefited organizational performance, including effectiveness, efficiency, and customer satisfaction. The study emphasizes the significance of e-governance adoption at public sector universities and the demand for successful policies and strategies to support its implementation. To increase organisational performance and raise the standard of higher education in Pakistan, policymakers and university administrators should use the study's findings to develop and practice e-governance policies and initiatives. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=e-governance" title="e-governance">e-governance</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20sector%20universities" title=" public sector universities"> public sector universities</a>, <a href="https://publications.waset.org/abstracts/search?q=Pakistan" title=" Pakistan"> Pakistan</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20performance" title=" organizational performance"> organizational performance</a>, <a href="https://publications.waset.org/abstracts/search?q=higher%20education" title=" higher education"> higher education</a>, <a href="https://publications.waset.org/abstracts/search?q=technology" title=" technology"> technology</a>, <a href="https://publications.waset.org/abstracts/search?q=ICT" title=" ICT"> ICT</a>, <a href="https://publications.waset.org/abstracts/search?q=factors" title=" factors"> factors</a>, <a href="https://publications.waset.org/abstracts/search?q=comparative%20analysis" title=" comparative analysis"> comparative analysis</a> </p> <a href="https://publications.waset.org/abstracts/171837/adoption-of-e-governance-a-case-study-of-higher-education-institutes-in-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/171837.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">92</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=international%20adoption&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=international%20adoption&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=international%20adoption&page=4">4</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=international%20adoption&page=5">5</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=international%20adoption&page=6">6</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=international%20adoption&page=7">7</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=international%20adoption&page=8">8</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=international%20adoption&page=9">9</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=international%20adoption&page=10">10</a></li> <li class="page-item disabled"><span class="page-link">...</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=international%20adoption&page=167">167</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=international%20adoption&page=168">168</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=international%20adoption&page=2" rel="next">&rsaquo;</a></li> </ul> </div> </main> <footer> <div id="infolinks" class="pt-3 pb-2"> <div class="container"> <div style="background-color:#f5f5f5;" class="p-3"> <div class="row"> <div class="col-md-2"> <ul class="list-unstyled"> About <li><a href="https://waset.org/page/support">About Us</a></li> <li><a href="https://waset.org/page/support#legal-information">Legal</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/WASET-16th-foundational-anniversary.pdf">WASET celebrates its 16th foundational anniversary</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Account <li><a href="https://waset.org/profile">My Account</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Explore <li><a href="https://waset.org/disciplines">Disciplines</a></li> <li><a href="https://waset.org/conferences">Conferences</a></li> <li><a href="https://waset.org/conference-programs">Conference Program</a></li> <li><a href="https://waset.org/committees">Committees</a></li> <li><a href="https://publications.waset.org">Publications</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Research <li><a href="https://publications.waset.org/abstracts">Abstracts</a></li> <li><a href="https://publications.waset.org">Periodicals</a></li> <li><a href="https://publications.waset.org/archive">Archive</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Open Science <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Science-Philosophy.pdf">Open Science Philosophy</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Science-Award.pdf">Open Science Award</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Society-Open-Science-and-Open-Innovation.pdf">Open Innovation</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Postdoctoral-Fellowship-Award.pdf">Postdoctoral Fellowship Award</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Scholarly-Research-Review.pdf">Scholarly Research Review</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Support <li><a href="https://waset.org/page/support">Support</a></li> <li><a href="https://waset.org/profile/messages/create">Contact Us</a></li> <li><a href="https://waset.org/profile/messages/create">Report Abuse</a></li> </ul> </div> </div> </div> </div> </div> <div class="container text-center"> <hr style="margin-top:0;margin-bottom:.3rem;"> <a href="https://creativecommons.org/licenses/by/4.0/" target="_blank" class="text-muted small">Creative Commons Attribution 4.0 International License</a> <div id="copy" class="mt-2">© 2024 World Academy of Science, Engineering and Technology</div> </div> </footer> <a href="javascript:" id="return-to-top"><i class="fas fa-arrow-up"></i></a> <div class="modal" id="modal-template"> <div class="modal-dialog"> <div class="modal-content"> <div class="row m-0 mt-1"> <div class="col-md-12"> <button type="button" class="close" data-dismiss="modal" aria-label="Close"><span aria-hidden="true">×</span></button> </div> </div> <div class="modal-body"></div> </div> </div> </div> <script src="https://cdn.waset.org/static/plugins/jquery-3.3.1.min.js"></script> <script src="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/js/bootstrap.bundle.min.js"></script> <script src="https://cdn.waset.org/static/js/site.js?v=150220211556"></script> <script> jQuery(document).ready(function() { /*jQuery.get("https://publications.waset.org/xhr/user-menu", function (response) { jQuery('#mainNavMenu').append(response); });*/ jQuery.get({ url: "https://publications.waset.org/xhr/user-menu", cache: false }).then(function(response){ jQuery('#mainNavMenu').append(response); }); }); </script> </body> </html>