Search results for: agroforestry adoption

Authors: Danika Tynes

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Telehealth is a promising advancement in health care, though there are certain conditions under which telehealth has a greater chance of success. This research sought to further the understanding of what conditions compel the success of telehealth adoption at the systems level applying Diffusion of Innovations (DoI) theory (Rogers, 1962). System-level indicators were selected to represent four components of DoI theory (relative advantage, compatibility, complexity, and observability) and regressed on 5 types of telehealth (teleradiology, teledermatology, telepathology, telepsychology, and remote monitoring) using multiple logistic regression. The analyses supported relative advantage and compatibility as the strongest influencers of telehealth adoption, remote monitoring in particular. These findings help to quantitatively clarify the factors influencing the adoption of innovation and advance the ability to make recommendations on the viability of state telehealth adoption. In addition, results indicate when DoI theory is most applicable to the understanding of telehealth diffusion. Ultimately, this research may contribute to more focused allocation of scarce health care resources through consideration of existing state conditions available foster innovation.

Keywords: adoption, diffusion of innovation theory, remote monitoring, system-level indicators

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Authors: George Nyori Makari, J. M. Ogola

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Over the past few decades, manufacturing has evolved from a more labor-intensive set of mechanical processes to a sophisticated set of information based technology processes. With the existence of various advanced manufacturing technologies (AMTs), more and more functions or jobs are performed by these machines instead of human labour. This study was undertaken in order to research the extent of AMTs adoption in manufacturing companies in Kenya. In order to investigate a survey was conducted via questionnaires that were sent to 183 selected AMT manufacturing companies in Kenya. 92 companies responded positively. All the surveyed companies were found to have a measure of investment in at least two of the 14 types of AMTs investigated. In general the company surveyed showed that the level of AMT adoption in Kenya is very low with investments levels at a mean of 2.057 and integration levels at a mean of 1.639 in a scale of 1-5.

Keywords: AMT adoption, AMT investments, AMT integration, companies in Kenya

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Authors: Stefania Lorenzini

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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.

Keywords: discrimination, identity, intercultural education, international adoption

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Authors: Kafeero Frank

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This study aimed at developing a frame work for open source software adoption in an institution of higher learning in Uganda, with the case of KIU as a study area. There were mainly four research questions based on; individual staff interaction with open source software forum, perceived FOSS characteristics, organizational characteristics and external characteristics as factors that affect open source software adoption. The researcher used causal-correlation research design to study effects of these variables on open source software adoption. A quantitative approach was used in this study with self-administered questionnaire on a purposively and randomly sampled sample of university ICT staff. Resultant data was analyzed using means, correlation coefficients and multivariate multiple regression analysis as statistical tools. The study reveals that individual staff interaction with open source software forum and perceived FOSS characteristics were the primary factors that significantly affect FOSS adoption while organizational and external factors were secondary with no significant effect but significant correlation to open source software adoption. It was concluded that for effective open source software adoption to occur there must be more effort on primary factors with subsequent reinforcement of secondary factors to fulfill the primary factors and adoption of open source software. Lastly recommendations were made in line with conclusions for coming up with Kyambogo University frame work for open source software adoption in institutions of higher learning. Areas of further research recommended include; Stakeholders’ analysis of open source software adoption in Uganda; Challenges and way forward. Evaluation of Kyambogo University frame work for open source software adoption in institutions of higher learning. Framework development for cloud computing adoption in Ugandan universities. Framework for FOSS development in Uganda IT industry

Keywords: open source software., organisational characteristics, external characteristics, cloud computing adoption

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Authors: Kever Bruno Paradelo Gomes, Rosana Carvalho Martins

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The home gardens areas are production systems, which are located near the homes and are quite common in the tropics. They consist of agricultural and forest species and may also involve the raising of small animals to produce food for subsistence as well as income generation, with a special focus on the conservation of biodiversity. Home gardens are diverse Agroforestry systems with multiple uses, among many, food security, income aid, traditional medicine. The work was carried out on rural properties of the family farmers of the Ponte Alta Rural Nucleus, Gama Administrative Region, in the city of Brasília, Federal District- Brazil. The present research is characterized methodologically as a quantitative, exploratory and descriptive nature. The instruments used in this research were: bibliographic survey and semi-structured questionnaire. The data collection was performed through the application of a semi-structured questionnaire, containing questions that referred to the perception and behavior of the interviewed producer on the subject under analysis. In each question, the respondent explained his knowledge about sustainability, agroecological practices, environmental legislation, conservation methods, forest and medicinal species, ago social and socioeconomic characteristics, use and purpose of agroforestry and technical assistance. The sample represented 55.62% of the universe of the study. We interviewed 99 people aged 18-83 years, with a mean age of 49 years. The low level of education, coupled with the lack of training and guidance for small family farmers in the Ponte Alta Rural Nucleus, is one of the limitations to the development of practices oriented towards sustainable and agroecological agriculture in the nucleus. It is observed that 50.5% of the interviewed people landed with agroforestry yards less than 20 years ago, and only 16.17% of them are older than 35 years. In identifying agriculture as the main activity of most of the rural properties studied, attention is drawn to the cultivation of medicinal plants, fruits and crops as the most extracted products. However, it is verified that the crops in the backyards have the exclusive purpose of family consumption, which could be complemented with the marketing of the surplus, as well as with the aggregation of value to the cultivated products. Initiatives such as this may contribute to the increase in family income and to the motivation and value of the crop in agroecological gardens. We conclude that home gardens of Ponte Alta are highly diverse thus contributing to local biodiversity conservation of are managed by women to ensure food security and allows income generation. The tradition of existing knowledge on the use and management of the diversity of resources used in agroforestry yards is of paramount importance for the development of sustainable alternative practices.

Keywords: agriculture, agroforestry system, rural development, sustainability

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Authors: Zainal Arifin, Avanti Fontana

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Considering that TOE framework is the most useful instrument for studying technology adoption in firm context, this paper will analyze the influence of technological, organizational and environmental (TOE) factors to the Dynamic capabilities (DCs) associated with technology adoption strategy for improving the firm’s performance. Focusing on the determinant factors of technology adoption at the firm level, the study will contribute to the broader study of resource base view (RBV) and dynamic capability (DC). There is no study connecting directly the TOE factors to the DCs, this paper proposes technology adoption as a functional competence/capability which mediates a relationship between technology adoptions with firm’s performance. The study wants to show a conceptual model of the indirect effects of DCs at the firm level, which can be key predictors of firm performance in dynamic business environment. The results of this research is mostly relevant to top corporate executives (BOD) or top management team (TMT) who seek to provide some supporting ‘hardware’ content and condition such as technological factors, organizational factors, environmental factors, and to improve firm's ‘software ‘ ability such as adaptive capability, absorptive capability and innovative capability, in order to achieve a successful technology adoption in organization. There are also mediating factors which are elaborated at this paper; timing and external network. A further research for showing its empirical results is highly recommended.

Keywords: technology adoption, TOE framework, dynamic capability, resources based view

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Authors: Edward Chamisa, Colin C. Smith, Hamutyinei H. Pamburai, Abdul C. Abdulla

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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.

Keywords: international financial reporting standards (ifrs), ifrs adoption, financial reporting enforcement, value relevance, price model, equity book value, earnings per share

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Authors: Patrick David Chirilele

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There are growing interests in improving service delivery in the healthcare sector through the adoption of emerging digital technologies, including the Vocera B3000n communication system badge. As a result, understanding the factors that impact the adoption of such digital technologies is becoming important. This study investigates the determinants of task-technology fit through the adoption of Vocera B3000n communication system badge in healthcare sector in South Africa. Statistical analyses are performed on the data collected from 143 healthcare workers including registered nurses and personal care workers at three hospitals in South Africa through survey to test the relationship between task characteristics, technology characteristics and user characteristics for better understanding the task-technology fit and the adoption of Vocera communication systems in South African hospitals. The result reveals that all three factors have a significant impact on task-technology fit through the adoption of Vocera B3000n communication system badge. Such findings are useful for healthcare sector in their adoption of digital technologies for improving service delivery through effective communication in their workplace.

Keywords: adoption, communication systems, task-technology fit, user characteristics, Vocera

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Authors: L.Vaz, L. Ferreira, R. Aparício, J. Pedro, M. Franco

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This article concerns a qualitative analysis, through an interview, regarding “Sustainability Adoption Barriers in SMEs.” To begin with, the article provides a state-of-the-art overview through fifty-seven articles initially extracted from the Scopus database. The articles were analyzed, and four main clusters emerged in the literature: 1) sustainability and small and medium-sized companies; 2) sustainable business models; 3) sustainability practices adoption procedures, and 4) adoption difficulties on sustainability practices. Utilizing interviews as a methodology, the article seeks to strengthen knowledge regarding sustainability practices, their barriers and the sustainable procedures adopted by SMEs in a Portuguese context. The results demonstrate that the literature agrees with this case study, where there are numerous sustainable practices, yet, due to financial, political, cultural, and technological factors, barriers emerge in the adoption process. By comparing the literature findings with the conducted interviews of interior Portuguese SMEs, this article develops a contribution to the scientific community through a captivating, intuitive and motivating way.

Keywords: barriers, practices, business model, green

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Authors: Amer Alzaidi

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Islamic banking is an alternative solution to those people who are worried about Riba (interest) in all forms of transaction while using banking services and products. Today, banks around the world have Islamic banking services and products the in one form or another. The use of Islamic banking is not only restricted to Muslims world but have reached to non-Muslim countries like UK, USA, Australia and Canada as well. Compared to conventional banking, the adoption rate of Islamic banking is low because of unawareness of customers, financial cost, and performance issues. The interest in Islamic banking by financial institutions as well as low adoption rate motivated us to look this matter into detail in order to identify Critical Success Factors, which are positively motivating customers to use Islamic banking services/ products and Critical Risk Factors, which have significantly negative effect on the adoption of Islamic banking. The CSFs and CRFs will be initially identified from the literature using methodology called Systematic Literature Review, followed by the empirical analysis of these factors using survey research method. Later, we will develop Islamic Banking Adoption Model (IBAM) to help banks to assess their Islamic banking strategic positioning and to improve their operational efficiency. The first potential contribution of this research study will be the development of IBAM protocol that will provide us guidelines for conducting our actual SLR. The second major contribution of this research will be the development of Islamic Banking Adoption Model (IBAM), and the third contribution of this research study will be the evaluation of the developed IBMA.

Keywords: Islamic banking, adoption model, protocol, technology

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Authors: Wondmnew Derebe

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Increased adoption of modern beehives improves the livelihood of smallholder farmers whose income largely depends on mixed crop-livestock farming. Improved beehives have been disseminated to farmers in many parts of Ethiopia. However, its impact on income is less investigated. Thus, this study estimates how adopting improved beehives impacts rural households' income. Survey data were collected from 350 randomly selected households' and analyzed using an endogenous switching regression model. The result revealed that the adoption of improved beehives is associated with a higher annual income. On average, improved beehive adopters earned about 6,077 (ETB) more money than their counterparts. However, the impact of adoption would have been larger for actual non-adopters, as reflected in the negative transitional heterogeneity effect of 1792 (ETB). The result also indicated that the decision to adopt or not to adopt improved beehives was subjected to individual self-selection. Improved beehive adoption can increase farmers' income and can be used as an alternative poverty reduction strategy.

Keywords: impact, adoption, endogenous switching regression, income, improved

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Authors: Cornelius Michael Ekenta

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The study determined institutional and technological factors that influence the adoption of tenera oil palm production practices with a gender dimension among smallholder farmers in Edo State, Nigeria. Primary data were generated with use of questionnaire administered to 155 males and 137 female respondents. Results show that the level of adoption of tenera oil palm production practices was low for both male and females. Tobi regression result shows that land ownership structure and affordability at 1% significance influenced male adoption of tenera oil palm production practices while age and level of income at 1% significance influenced female in the adoption. The major roles of male as reported in adopting process were purchase of seedlings, clearing of bush for planting and selling of cut bunches while the major roles of female were periodic weeding, gathering of cut bunches and mulching of palm field. The major constraint faced by male in adoption process were high cost of labour while for females is drudgery nature of the work. The study recommended that the Land Use Act of 1978 should be enforced to help women and non-indigenes to have sizeable farm lands, Government should empower Agricultural Development Programme (ADP) by employing more extension personnel to increase their contacts with the farmers.

Keywords: gender, adoption, variety, oil, tenera, Edo

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Authors: Mohamed A. Abou-Shouk, Mahamoud M. Hewedi

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This study extends technology acceptance model (TAM) to investigate the antecedents and consequences of social media adoption by tourists and travel agents. It compares their perceptions on social media adoption and its consequences. Online survey was addressed to tourists and travel agents for data collection purposes. Structural equation modelling was employed for analysis purposes. The findings revealed that the majority of tourists and travel agents involved in the study believe in the usefulness of social media adoption for travel planning and marketing purposes. They agree that adopting social media could change the attitude of tourists towards specific destination or attraction and influence their purchasing decisions. This study contributes to knowledge by extending TAM and provides some managerial implication to marketers.

Keywords: TAM, social media, travel and tourism, travel agents

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Authors: Asma Moomal, Maslin Masrom

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The literature has identified that the competition among the business firms has been intensified due to the change in operating environment such as; knowledge diffusion, amount of R&D investments, and the adoption of technological innovation. Correspondingly, the E-business has potential to add a higher value to business and consumers in developed countries than in developing countries. However, the technological innovation (such as e-readiness) also considered as the major influential element on the firms competitiveness and development, Yet most of the developing countries including Pakistan failed to reap the benefits offered by modern information and communication technologies adoption (e-readiness), e-business and other innovative technologies. Thus, this paper reviewed the relevant literature in order to examine the barriers to the adoption of e-readiness and e-business in the organizations of Pakistan. The data collection technique used in this study was done through the secondary data resources (i.e. the existing literature analysis). The result of the study reveals that the most of the organizations of Pakistan like other developing countries are lagging behind in terms of adoption of e-readiness and e-business as compared to the developed countries of the world.

Keywords: e-readiness, e-business, potential, technological innovation

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Authors: David Pettitt, Benjamin Davies, Georg Holländer, David Brindley

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Cellular based therapies, whose origins can be traced from the intertwined concepts of tissue engineering and regenerative medicine, have the potential to transform the current medical landscape and offer an approach to managing what were once considered untreatable diseases. However, despite a large increase in basic science activity in the cell therapy arena alongside a growing portfolio of cell therapy trials, the number of industry products available for widespread clinical use correlates poorly with such a magnitude of activity, with the number of cell-based therapeutics in mainstream use remaining comparatively low. This research serves to quantitatively assess the barriers to the clinical adoption of cell-based therapeutics through identification of unique barriers, specific challenges and opportunities facing the development and adoption of such therapies.

Keywords: cell therapy, clinical adoption, commercialization, translation

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Authors: Moammar Dayoub

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The study aimed to know the reality of farmers and determine the extent of adoption of the recommendations of the fertilizer and the difficulties and problems they face. The study was conducted on a random sample of farmers consist of 95 farmers who had analysed their field soil in scientific research centres in agricultural southern region through the form specially prepared for this purpose, the results showed that the rate of adoption of the fertilizer recommendations whole amounted to an average of 36.9% in the southern region, The degree of adoption was 34.7% in the region. The results showed that 41% of farmers did not implement the recommendations because of the non-convenient analysis, and 34% due to neglect, and 15% due to the weather and an environment, while 10% of them for lack of manure in the suitable time. The study also revealed that Independent factors affecting the continuing adoption of soil analysis are: farms experience, sampling method in farmer’s schools, irrigated area, and personal knowledge of farmers in analysing the soil. Also, show that the application of fertilizer recommendations led to increased production by 15-20%, this analysis emphasizes the importance of soil analysis and adherence to the recommendations of the research centres.

Keywords: adoption, recommendations of the fertilizer, soil analysis, southern region

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Authors: Zulkifli Mohamed Udin, Lee Khai-Loon, Mohamad Ghozali Hassan

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In today’s dynamic business environment, the competition is no longer between firms, but between supply chains to gain competitive advantages. The global manufacturing sector, especially the textile and apparel industry are essentially known for its supply chain dependency. The delicate nature of its business leads to emphasis on the smooth movement of upstream and downstream supply chain. The nature of this industry, however, result in huge dynamic flow of physical, information, and financial. The dynamic management of these flows requires adoption of supply chain technologies. Even though technology is widely implemented and studied in many industries by researchers, adoption of supply chain technologies in Malaysian textile and apparel industry is limited. There is relatively a handful academic study conducted on recent developments in Malaysian textile and apparel industry and supply chain technology adoption indicate a major gap in supply chain performance studies. Considering the importance given to Third Industrial Master Plan by the government Malaysia, it is necessary to understand the power of supply chain technology adoptions. This study aims to investigate supply chain technology adoption by textile and apparel companies in Malaysia. The result highlighted the benefits perceived by textile and apparel companies from supply chain technologies. The indifference of small and medium enterprises to operation management acts as a major inhibitor to the adoption of supply chain technologies, since they have resource limitations. This study could be used as a precursor for further detailed studies on this issue.

Keywords: supply chain technology adoption, supply chain performance, textile, apparel industry

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Authors: Marizia Roberta Rasoanandrasana, Hery Lisy Tiana. Ranarijaona, Herintsitohaina Razakamanarivo, Eric Delaitre, Nandrianina Ramifehiarivo

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Madagascar is one of the producer’s countries of world's fine cocoa. Cocoa-based agroforestry systems (CBAS) plays a very important economic role for over 75% of the population in the north of Madagascar, the island's main cocoa-producing area. It is also viewed as a key factor in the deforestation of local protected areas. It is therefore urgent to establish a compromise between cocoa production and forest conservation in this region which is difficult due to a lack of accurate cocoa agro-systems data. In order to fill these gaps and to response to these socio-economic and environmental concerns, this study aims to describe CBAS by providing precise data on their characteristics and to establish a typology. To achieve this, 150 farms were surveyed and observed to characterize CBAS based on 11 agronomic and 6 socio-economic data. Also, 30 representative plots of CBAS among the 150 farms were inventoried for providing accurate ecological data (6 variables) as an additional data for the typology determination. The results showed that Madagascar’s CBAS systems are generally extensive and practiced by smallholders. Four types of cocoa-based agroforestry system were identified, with significant differences between the following variables: yield, planting age, cocoa density, density of associated trees, preceding crop, associated crops, Shannon-Wiener indices and species richness in the upper stratum. Type 1 is characterized by old systems (>45 years) with low crop density (425 cocoa trees/ha), installed after conversion of crops other than coffee (> 50%) and giving low yields (427 kg/ha/year). Type 2 consists of simple agroforestry systems (no associated crop 0%), fairly young (20 years) with low density of associated trees (77 trees/ha) and low species diversity (H'=1.17). Type 3 is characterized by high crop density (778 trees/ha and 175 trees/ha for cocoa and associated trees respectively) and a medium level of species diversity (H'=1.74, 8 species). Type 4 is particularly characterized by orchard regeneration method involving replanting and tree lopping (100%). Analysis of the potential of these four types has identified Type 4 as a promising practice for sustainable agriculture.

Keywords: conservation, practices, productivity, protect areas, smallholder, trade-off, typology

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Authors: Zaenal Mutaqin

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The level of erosion that occurs in the upsteam watersheed will lead to limited infiltrattion, land degradation and river trivialisation and estuaries in the body. One of the watesheed that has been degraded caused by using land is the DA Ci Liwung Upstream. The high degradation that occurs in the DA Ci Liwung upstream is indicated by the hugher rate of erosion on the region, especially in the area of agriculture. In this case, agriculture cultivation intent to the agricultural land that has been applied conservation techniques. This study is applied to determine the quantity of erosion by reviewing Hidrologic Response Unit (HRU) in agricuktural cultivation land which is contained in DA Ci Liwung upstream by using the Soil and Water Assessmen Tool (SWAT). Conservation techniques applied are terracing, agroforestry and gulud terrace. It was concluded that agroforestry conservation techniques show the best value of erosion (lowest) compared with other conservation techniques with the contribution of erosion of 25.22 tonnes/ha/year. The results of the calibration between the discharge flow models with the observation that R²=0.9014 and NS=0.79 indicates that this model is acceptable and feasible applied to the Ci Liwung Hulu watershed.

Keywords: conservation, erosion, SWAT analysis, watersheed

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Authors: Yu-Chun Lin

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This study examines whether the adoption of clawback provisions increases the demand for audit service. We use abnormal audit fees to proxy for the demand for audit service. Because firms’ voluntary adoption of the clawback provisions is endogenously determined, this study controls for this bias using the propensity-score matching technique. Based on 1,247 U.S. firms that voluntarily adopt clawback provisions during 2003-2013 and a matched sample, the empirical results show that clawback provisions adoption is associated with abnormal audit fees, especially by firms with higher likelihood of misstatements. When firm executives are overconfident, abnormal audit fees increase subsequent to clawback provisions adoption. Since regulators require listed firms to adopt recoupment policy after 2015 in U.S., the evidence about higher demand for audit service might provide political implications for mandatory clawback provisions.

Keywords: clawback provisions, audit service, audit fees, overconfidence

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Authors: Kwadwo Yeboah

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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.

Keywords: accounting, international, standards, finance

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Authors: P. J. Kagosi, M. Mndolwa, E. Japhate

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The study was conducted to communities adjacent MNR, Lushoto district, Tanzania. The MNR is one of the nine nature reserves in the Eastern Arc Mountains of Tanzania with an area of 8,700ha with high biological diversity. However, biodiversity in MNR have been threatened by increasing human activities for livelihood in 1970s. The AF systems in the study area was practised since 1980s however, no study was conducted on AF impacts. This paper presents the influence of AF on livelihood of communities adjacent MNR and biodiversity conservation. Qualitative and quantitative data were collected using socio-economic survey and botanical surveys. Data were analysed using Statistical Packages for Social Sciences and content analysis. The study found that in 1970s free livestock grazing caused considerable surface runoff, soil erosion and reduction of crop production. Since 1980s, the study area received various interventions based on the land conservations and improved livelihood through practising AF systems. It was further found that the AF farming improved crop productivity, reduced soil erosion, increased firewood (80.2%) and other forest products availability and AF encouraged community members practicing indoor livestock keeping.The dominant agroforestry tree found in the study area is grevillea reported by 74.1% of respondents planting an average of 40 trees. The study found that the AF reduced pressure to MNR as forest products and fodders were obtained from community's farms in turn, currently water flow from MNR has been increased. Thus AF products support livelihood needs and conserve biodiversity. The study recommends continuity education on new AF technology packages.

Keywords: impact of agroforestry, biodiversity management, communities’ livelihoods, Magamba nature reserve

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Authors: Nur Azaliah Abu Bakar, Harihodin Selamat, Mohd Nazri Kama

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This article provides a systematic review of existing research related to the Service-oriented Enterprise Architecture (SoEA) adoption and maturity measurement model. The review’s main goals are to support research, to facilitate other researcher’s search for relevant studies and to propose areas for future studies within this area. In addition, this article provides useful information on SoEA adoption issues and its related maturity model, based on research-based knowledge. The review results suggest that motives, critical success factors (CSFs), implementation status and benefits are the most frequently studied areas and that each of these areas would benefit from further exposure.

Keywords: systematic literature review, service-oriented architecture, adoption, maturity model

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Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

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Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

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Authors: Alon Cohen, Jeffrey Kantor, Shalom Levy

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Technology adoption models are extensively used in the literature to explore drivers and inhibitors affecting the adoption of Computer Assisted Audit Techniques and Tools (CAATTs). Further studies from recent years suggested additional factors that may affect technology adoption by CPA firms. However, the adoption of CAATTs by financial auditors differs from the adoption of technologies in other industries. This is a result of the unique characteristics of the auditing process, which are expressed in the audit risk elements and the risk-based auditing approach, as encoded in the auditing standards. Since these audit risk factors are not part of the existing models that are used to explain technology adoption, these models do not fully correspond to the specific needs and requirements of the auditing domain. The overarching objective of this qualitative research is to fill the gap in the literature, which exists as a result of using generic technology adoption models. Followed by a pretest and based on semi-structured in-depth interviews with 16 Israeli CPA firms of different sizes, this study aims to reveal determinants related to audit risk factors that influence the adoption of CAATTs in audits and proposes a new modeling approach for the successful adoption of CAATTs. The findings emphasize several important aspects: (1) while large CPA firms developed their own inner guidelines to assess the audit risk components, other CPA firms do not follow a formal and validated methodology to evaluate these risks; (2) large firms incorporate a variety of CAATTs, including self-developed advanced tools. On the other hand, small and mid-sized CPA firms incorporate standard CAATTs and still need to catch up to better understand what CAATTs can offer and how they can contribute to the quality of the audit; (3) the top management of mid-sized and small CPA firms should be more proactive and updated about CAATTs capabilities and contributions to audits; and (4) All CPA firms consider professionalism as a major challenge that must be constantly managed to ensure an optimal CAATTs operation. The study extends the existing knowledge of CAATTs adoption by looking at it from a risk-based auditing approach. It suggests a new model for CAATTs adoption by incorporating influencing audit risk factors that auditors should examine when considering CAATTs adoption. Since the model can be used in various audited scenarios and supports strategic, risk-based decisions, it maximizes the great potential of CAATTs on the quality of the audits. The results and insights can be useful to CPA firms, internal auditors, CAATTs developers and regulators. Moreover, it may motivate audit standard-setters to issue updated guidelines regarding CAATTs adoption in audits.

Keywords: audit risk, CAATTs, financial auditing, information technology, technology adoption models

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Authors: Molla Tadesse Lakew

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Researchers tried to find out the socio-economic and supply-side constraint factors to adoption. However, they overlooked the role of social networks and relationships among the community. Therefore, the aims of this review were to review the roles and negative effects of social capital. Based on its contents, relevancy, and time duration, only 121 (journals, books, and paper reports) were selected. It concludes that social capital has an indispensable role in facilitating cooperation and connection between members of the farmers' community, informal and experiential knowledge sharing, and access to research-based knowledge and contributes to reducing the transaction cost of adoption. On the contrary, inside the black box of social capital, the negative effects include the exclusion of outsider’s knowledge and experiences, excessive claims on group members, and restrictions on individual freedom.

Keywords: social capital, local institutions, adoption, Ethiopia

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Authors: Eke Bala Sophie Michelle

Abstract:

The renewable resource character of NTFPs is an opportunity to its sustainability, this study analyzed the role of social capital in the adoption of sustainable management practices of NTFPs by households in the community forest (CF) Morikouali-ye. The analysis shows that 67% of households surveyed perceive the level of degradation of NTFPs in their CF as time passes and are close to 74% for adoption of sustainable management practices of NTFPs that are domestication, sustainable management of the CF, the logging ban trees and uprooting plants, etc. 26% refused to adopt these practices estimate that, at 39% it is better to promote logging in the CF. The estimated probit model shows that social capital through trust, solidarity and social inclusion significantly influences the probability of households to adopt sustainable NTFP management practices. In addition, age, education level and income from the sale of NTFPs have a significant impact on the probability of adoption. The probability of adoption increases with the level of education and confidence among households. So should they be animated by a spirit of solidarity and trust and not let a game of competition for sustainable management of NTFPs in their CF.

Keywords: community forest, social capital, NTFP, trust, solidarity, social inclusion, sustainable management

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Authors: Seyed Mohammadbagher Jafari, Izmeera Shiham, Masoud Arianfar

Abstract:

The increased usage of Social media for different uses in turn makes it important to develop an understanding of users and their attitudes toward these sites, and moreover, the uses of such sites in a broader perspective such as broadcasting. This quantitative study addressed the problem of factors influencing the adoption of social media as a medium of public service broadcasting in the Republic of Maldives. These powerful and increasingly usable tools, accompanied by large public social media datasets, are bringing in a golden age of social science by empowering researchers to measure social behavior on a scale never before possible. This was conducted by exploring social responses on the use of social media. Research model was developed based on the previous models such as TAM, DOI and Trust combined model. It evaluates the influence of perceived ease of use, perceived usefulness, trust, complexity, compatibility and relative advantage influence on the adoption of social Media. The model was tested on a sample of 365 Maldivian people using survey method via questionnaire. The result showed that perceived usefulness, trust, relative advantage and complexity would highly influence the adoption of social media.

Keywords: adoption, broadcasting, maldives, social media

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Authors: Deycy Janeth Sanchez Preciado, Bjorn Claes, Paola Andrade

Abstract:

The development of appropriate environmentally friendly technologies has aided communities in rural areas in emerging economies to better use their natural resources, increase productivity while reducing pollution. Moreover, it has improved their innovation capabilities and ability to develop products for new markets. However, despite the advances, the adoption of these technologies is not generalized and does not always show the expected benefits for the communities and other actors involved in the co-creation process. In this paper, we study the barriers that inhibit the adoption of technologies to reach innovation levels and study comparative cases in rural areas of Cauca in Colombia. We develop and test a theory grounded framework, and we compile an overview of the most important of barriers.

Keywords: technology adoption, environmentally friendly technology, developing countries, rural production, innovation, appropriate technology

Procedia PDF Downloads 184

Authors: R. Hashim, A. J. Bock, S. Cooper

Abstract:

Absorptive capacity generally facilitates the adoption of innovation. How does this relationship change when economic return is not the sole driver of innovation uptake? We investigate whether absorptive capacity facilitates the adoption of green innovation based on a survey of 79 construction companies in Scotland. Based on the results of multiple regression analyses, we confirm that existing knowledge utilisation (EKU), knowledge building (KB) and external knowledge acquisition (EKA) are significant predictors of green process GP), green administrative (GA) and green technical innovation (GT), respectively. We discuss the implications for theories of innovation adoption and knowledge enhancement associated with environmentally-friendly practices.

Keywords: absorptive capacity, construction industry, environmental, green innovation

Procedia PDF Downloads 483