This study aims to understand how young mobile phone users in Japan and Bangladesh access mobile entertainment services (MES). The authors examined a cross-national analysis of behavioural intention (BI) factors using a combined technology acceptance (TAM) model and the theory of planned behaviour (TPB) model by using the factors of perceived value (PV), perceived behavioural control (PBC), subjective norm (SN), and attitude (ATT). The authors analysed two sets of data: (1) Bangladesh, 2014 and (2)...

This paper considers scheduling of rest breaks in repetitive working areas. Rest break is a major concern in modern manufacturing industries due to its impact on productivity. In repetitive work, without rest break rejection rate increases. Also mental fatigue, Eye pain, musculo-skeletal disorders are common phenomenon due to this repetitive work. So, the main objective is proper scheduling of the rest break time, so that mental and physical problems are mitigated. For this, a repetitive working...

The advent of rigorous information and communication technologies (ICT) has brought a breakthrough in the conventional mode of career development. From the findings of the prominent researchers a good number of factors of ICT based training or class sessions including technological competency and e-learning mindset of students and faculty members, IT infrastructure, teaching style, interactive collaboration, ease of access, etc., have been identified. However, they did not completely exhibit the...

This paper empirically examines the impact of the absorptive capacity of the established company on the creation of its new business by acquiring technology from an external source. There are multiple challenges in new business creation by external technology integration: First, firms must be able to manage differently the technology integration in a new business field and that in existing business. Second, firms must be able to manage and deploy their absorptive capacity to effectively assimilate...

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Extensive research have examined the role of loan loss provisions in capital and earnings management in banking sector. To date, no studies have explored this relationship in Turkey concept. Using a sample of 28 commercial banks for 2005-2011 period, this study investigates whether banks operating in Turkey use loan loss provisions to smooth their income streams by using panel data analysis. We also test whether loan loss provisions are used as a tool to signal managers‟ expectations about future...

This paper investigates the relationship between some career development (CD) practices and the incidence of destructive workplace deviance using Robinson and Bannett’s typology of workplace deviance. We hypothesized that the various CD practices would not be associated with reduction in the variants of workplace deviance used for the study. The study was a cross-sectional survey of some manufacturing firms in Port Harcourt, Rivers State, Nigeria. A purposive sampling technique was used to select...

In this paper, we show that economic depreciation decreases value maximizing corporate hurdle rates to encourage both maintenance and growth investments. Economic depreciation without maintenance decreases the upside potential of future growth opportunities upon stochastically improved profitability. Deferred maintenance undertaken upon improved profitability requires scarce corporate resources at the expense of business expansion investments. Managers forestall this loss of growth option value with...

This article aims to study the scaling behavior of the Algerian Dinar-US Dollar exchange rate using multifractal time series analysis which stems from the fractal theory first implemented by Benoît Mandelbrot in early 1960. Investigating time series properties using this technique permits to shed light on important characteristics omitted by traditional time series analyses and highlight the usefulness of local Hölder exponents in predicting crash patterns, as well as identifying the nature of...

This paper examines the association between disclosed financial accounting data about defined benefit pension plans (DBPP, hereafter) and firm value while controlling for the effect of managerial discretion in the choice of actuarial assumptions used to calculate pension related numbers. Our study proposes a two-stage generalized least squares methodology to take into account the endogeneity of the choice of actuarial assumptions by management. Our findings suggest that investors value pension plan...