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Factors Influencing Consumer Acceptance of Mobile Payment during the COVID-19 Pandemic & Usage Continuance Intent: A Quantitative Study 新冠肺炎疫情期间影响消费者移动支付接受度的因素使用延续意图:一项定量研究
Q1 Multidisciplinary Pub Date : 2023-10-01 DOI: 10.28991/esj-2023-07-05-07
Syed Faizan Hussain Zaidi, Omar Ali, Marsela Thanasi-Boçe
The presence of COVID-19 has transformed the business sector’s paradigm and prompted a speedy consumption of mobile payment software systems of diverse ranges. Corporate sectors and businesses across the globe brought a shift to offer mobile payment methods; consequently, consumers were urged to maximize the use of mobile payment throughout the pandemic. The present research aims to investigate the factors that might influence consumers' intent to accept mobile payments and their relationships during COVID-19. The technology adoption model and the unified theory of acceptance and use of technology were employed in this proposed mobile payment adoption framework. A quantitative research approach was identified as a suitable method for this research. An online survey was administered, and 304 participants responded to the questionnaire. The results of the data analysis revealed statistically significant relationships and a positive impact of the factors perceived performance, social influence, consumers’ satisfaction, and perceived usefulness on consumers’ usage continuation intention. However, the results identified that factors such as transaction risk didn’t affect perceived usefulness, and financial transaction transparency didn’t affect consumers’ usage intention. This study makes a substantial contribution to the consumers’ technology acceptance literature in terms of validating a proposed theoretical framework that highlights the factors that influence consumers’ mobile payment usage intentions. As this study was conducted at a later stage of the COVID-19 pandemic, it adds value to the existing literature by providing insights to business managers on the factors influencing mobile payment usage. Considering the practical perspective, this study offers evidence of the essential elements that mobile payment service designers and marketers should consider. Doi: 10.28991/ESJ-2023-07-05-07 Full Text: PDF
新冠肺炎的出现改变了商业领域的模式,促使人们迅速消费各种各样的移动支付软件系统。全球各地的公司和企业都开始提供移动支付方式;因此,敦促消费者在大流行期间最大限度地使用移动支付。本研究旨在调查可能影响消费者接受移动支付意愿的因素以及他们在COVID-19期间的关系。本文提出的移动支付采用框架采用了技术采用模型和技术接受与使用统一理论。定量研究方法被确定为适合本研究的方法。进行了一项在线调查,304名参与者回答了问卷。数据分析结果显示,感知绩效、社会影响力、消费者满意度和感知有用性对消费者继续使用意愿有显著的正向影响。然而,结果发现交易风险等因素不影响感知有用性,金融交易透明度不影响消费者的使用意愿。本研究对消费者技术接受文献做出了重大贡献,验证了一个提出的理论框架,该框架强调了影响消费者移动支付使用意愿的因素。由于本研究是在COVID-19大流行的后期进行的,因此它为业务经理提供了影响移动支付使用因素的见解,从而增加了现有文献的价值。从实际角度来看,本研究提供了移动支付服务设计师和营销人员应该考虑的基本要素的证据。Doi: 10.28991/ESJ-2023-07-05-07全文:PDF
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引用次数: 0
Modeling Plasmonics and Electronics in Semiconducting Graphene Nanostrips 在半导体石墨烯纳米带中模拟等离子体和电子学
Q1 Multidisciplinary Pub Date : 2023-10-01 DOI: 10.28991/esj-2023-07-05-01
Talia Tene, Marco Guevara, Gabriel Moreano, Edisson Calderón, Nataly Bonilla García, Cristian Vacacela Gomez, Stefano Bellucci
In recent decades, both academia and industry have shown noteworthy interest in investigating the semiconducting properties of graphene. Nevertheless, the lack of a suitable bandgap in graphene has restricted its practical applications in the current semiconductor industry. To overcome this limitation, graphene micro/nano-strips have been actively explored. The focus of the present study centers on modeling the electronic and plasmonic characteristics of graphene strips with varying widths: 2.7, 100, 135 nm, and 4 m. This analysis is conducted at ultralow energies (0.3 eV, or ~73 THz). We employ conventional density functional computations to estimate the Fermi velocity of graphene, refining the results via the GW approximation. Utilizing the accurate Fermi velocity, we employ a semi-analytical model to explore the ground state and plasmon properties (frequency and dispersion) of these graphene strips. Notably, this approach effectively replicates the density of states observed in narrow experimental graphene nano-strips (2.7 nm) grown on Ge(001) and, similarly, reproduces the plasmon spectrum found in synthesized graphene microstrips (4 μm) on Si/SiO2. Interestingly, our study also offers insights into the potential application of this approach in comprehending the plasmon frequency and plasmon dispersion of graphene nano-strips (~135 nm) acquired through liquid-phase exfoliation. The outcomes of this investigation present compelling evidence that the properties of graphene-based strips can be customized to fulfill specific requirements and applications. These findings hold significant promise for advancing graphene-based technologies, bridging the gap between fundamental research and tangible applications. Doi: 10.28991/ESJ-2023-07-05-01 Full Text: PDF
近几十年来,学术界和工业界都对石墨烯的半导体特性表现出了极大的兴趣。然而,石墨烯中缺乏合适的带隙限制了其在当前半导体工业中的实际应用。为了克服这一限制,人们积极探索石墨烯微纳米带。本研究的重点是模拟不同宽度(2.7、100、135 nm和4 m)的石墨烯条的电子和等离子体特性。该分析是在超低能量(0.3 eV,或~73太赫兹)下进行的。我们采用传统的密度泛函计算来估计石墨烯的费米速度,并通过GW近似来改进结果。利用精确的费米速度,我们采用半解析模型来探索这些石墨烯条的基态和等离子体特性(频率和色散)。值得注意的是,该方法有效地复制了在Ge(001)上生长的窄实验石墨烯纳米带(2.7 nm)中观察到的态密度,同样地,再现了在Si/SiO2上合成的石墨烯微带(4 μm)中发现的等离子体谱。有趣的是,我们的研究还为该方法在理解通过液相剥离获得的石墨烯纳米带(~135 nm)的等离子体激元频率和等离子体激元色散方面的潜在应用提供了见解。这项研究的结果提供了令人信服的证据,证明石墨烯基条带的性能可以定制,以满足特定的要求和应用。这些发现为推进基于石墨烯的技术带来了巨大的希望,弥合了基础研究和实际应用之间的差距。Doi: 10.28991/ESJ-2023-07-05-01全文:PDF
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引用次数: 0
The Effect of Organizational Cultures on Relationships between IT Governance and Individual Behavior 组织文化对信息技术治理与个人行为关系的影响
Q1 Multidisciplinary Pub Date : 2023-10-01 DOI: 10.28991/esj-2023-07-05-010
Pedro Fernandes, Rúben Pereira, Guilherme Wiedenhöft
Background: Organizations allocate substantial resources to Information Technology (IT) to ensure its long-term success. Hence, effective IT Governance (ITG) is crucial for business/IT alignment. However, factors like employee behavior and Organizational Culture (OC) play vital roles in applying ITG but remain underexplored. Objectives: This study aims to bridge this gap by examining the relationship between ITG and Organizational Citizenship Behavior (OCB). Additionally, it investigates the moderating effect of different cultures in the Organizational Culture Assessment Instrument (OCAI) on the ITG-OCB relationship. Methods/Analysis: A survey was conducted involving 513 employees from over 150 companies worldwide. The data were analyzed using partial least-squares structural equation modeling (PLS-SEM). Findings: This study confirms that institutionalizing ITG enhances OCB. Furthermore, a moderating effect was observed in most relationships, highlighting the influence of different OC types. Market and hierarchy cultures exhibited the most significant moderating effect. Novelty: This research contributes to the understanding of ITG's impact on employee behavior, extending the investigation to new dimensions of OCB and confirming the moderating role of OC. The practical implications of this study enable organizations to foster a culture that promotes ITG and cultivates employees' OCB, leading to improved business-IT alignment, enhanced IT-enabled value, and, ultimately, enhanced organizational effectiveness. Doi: 10.28991/ESJ-2023-07-05-010 Full Text: PDF
背景:组织为信息技术(IT)分配大量资源以确保其长期成功。因此,有效的IT治理(ITG)对于业务/IT一致性至关重要。然而,员工行为和组织文化(OC)等因素在ITG的应用中起着至关重要的作用,但尚未得到充分的研究。目的:本研究旨在通过研究组织公民行为与组织公民行为之间的关系来弥合这一差距。此外,研究了组织文化评估工具(OCAI)中不同文化对it - ocb关系的调节作用。方法/分析:对全球150多家公司的513名员工进行了调查。采用偏最小二乘结构方程模型(PLS-SEM)对数据进行分析。研究结果:本研究证实了ITG制度化可以增强组织行为。此外,在大多数关系中观察到调节效应,突出了不同OC类型的影响。市场文化和等级文化的调节作用最为显著。新颖性:本研究有助于理解ITG对员工行为的影响,将研究扩展到组织行为的新维度,并证实了组织行为的调节作用。本研究的实际意义使组织能够培养一种促进ITG和培养员工OCB的文化,从而导致改进的业务- it一致性,增强it支持的价值,并最终提高组织效率。Doi: 10.28991/ESJ-2023-07-05-010全文:PDF
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引用次数: 0
Administrative Empowerment Impact on Enhancing the Leadership Skills for Modern Environment of Judiciary 行政赋权对现代司法环境下领导能力提升的影响
Q1 Multidisciplinary Pub Date : 2023-10-01 DOI: 10.28991/esj-2023-07-05-013
Ahmed Abo Eisheh, Moza Al-Ghaithi, Faris M. AL-Oqla
Administrative empowerment aims to enhance teamwork spirit and expand the scope of supervision by giving workers the necessary powers and ability to make decisions towards sustainable management and decentralization. This study aims to determine the effect of the administrative empowerment context on developing the leadership skills of the second-level leaders in the Council of Administrative Affairs for the Judiciary in the Sultanate of Oman towards a more sustainable modern environment in this sector. Analysis of variances (ANOVA) method was utilized to investigate the effect of several related factors, including delegation of authority, task forces, effective communication, and training. Results have revealed that the current level of administrative empowerment was found medium in the council. However, the level of leadership skills of the second-level leaders was found to be high, but with insignificant utilization. It was also found that there were statistically significant effects for all the dimensions of administrative empowerment on developing the leadership skills of the second-level leaders. The novel results of the impact of delegation of authority on the environment of the judiciary in Oman have several consequences in the field. It can practically change the delegation of authority in the council to enhance administrative empowerment and the skill development of second-level leaders in the judiciary sector. Doi: 10.28991/ESJ-2023-07-05-013 Full Text: PDF
行政授权旨在增强团队合作精神,扩大监督范围,给予工人必要的权力和能力,以实现可持续管理和权力下放。本研究旨在确定行政授权背景对发展阿曼苏丹国司法行政事务委员会二级领导人的领导技能的影响,以期在该部门实现更可持续的现代环境。采用方差分析(ANOVA)方法来调查几个相关因素的影响,包括授权、工作组、有效沟通和培训。结果显示,目前的行政授权水平在理事会中处于中等水平。然而,二级领导的领导技能水平高,但不显著的利用。研究还发现,行政授权的各个维度对二级领导者领导技能的发展都有显著的影响。权力下放对阿曼司法环境的影响所产生的新结果在实地产生了若干后果。它实际上可以改变理事会的权力下放,从而加强行政授权和司法部门二级领导人的技能培养。Doi: 10.28991/ESJ-2023-07-05-013全文:PDF
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引用次数: 0
IRS-BAG-Integrated Radius-SMOTE Algorithm with Bagging Ensemble Learning Model for Imbalanced Data Set Classification 基于Bagging集成学习模型的irs - bag集成半径- smote算法用于不平衡数据集分类
Q1 Multidisciplinary Pub Date : 2023-10-01 DOI: 10.28991/esj-2023-07-05-04
Lilis Yuningsih, Gede Angga Pradipta, Dadang Hermawan, Putu Desiana Wulaning Ayu, Dandy Pramana Hostiadi, Roy Rudolf Huizen
Imbalanced learning problems are a challenge faced by classifiers when data samples have an unbalanced distribution among classes. The Synthetic Minority Over-Sampling Technique (SMOTE) is one of the most well-known data pre-processing methods. Problems that arise when oversampling with SMOTE are the phenomenon of noise, small disjunct samples, and overfitting due to a high imbalance ratio in a dataset. A high level of imbalance ratio and low variance conditions cause the results of synthetic data generation to be collected in narrow areas and conflicting regions among classes and make them susceptible to overfitting during the learning process by machine learning methods. Therefore, this research proposes a combination between Radius-SMOTE and Bagging Algorithm called the IRS-BAG Model. For each sub-sample generated by bootstrapping, oversampling was done using Radius SMOTE. Oversampling on the sub-sample was likely to overcome overfitting problems that might occur. Experiments were carried out by comparing the performance of the IRS-BAG model with various previous oversampling methods using the imbalanced public dataset. The experiment results using three different classifiers proved that all classifiers had gained a notable improvement when combined with the proposed IRS-BAG model compared with the previous state-of-the-art oversampling methods. Doi: 10.28991/ESJ-2023-07-05-04 Full Text: PDF
不平衡学习问题是分类器在类间数据样本分布不平衡时所面临的挑战。合成少数派过采样技术(SMOTE)是最著名的数据预处理方法之一。使用SMOTE进行过采样时出现的问题是噪声现象,小的分离样本以及由于数据集中的高不平衡比率而导致的过拟合现象。高失衡比和低方差条件导致合成数据生成的结果收集在类之间的狭窄区域和冲突区域,在机器学习方法的学习过程中容易出现过拟合。因此,本研究提出了Radius-SMOTE与Bagging算法的结合,称为IRS-BAG模型。对于自举生成的每个子样本,使用Radius SMOTE进行过采样。子样本上的过采样可能会克服可能发生的过拟合问题。利用不平衡公共数据集,将IRS-BAG模型与以往各种过采样方法的性能进行了比较。使用三种不同分类器的实验结果证明,与之前最先进的过采样方法相比,所有分类器与所提出的IRS-BAG模型相结合都获得了显着的改进。Doi: 10.28991/ESJ-2023-07-05-04全文:PDF
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引用次数: 0
A Two-Nearest Wireless Access Point-Based Fingerprint Clustering Algorithm for Improved Indoor Wireless Localization 基于两最近无线接入点的指纹聚类算法改进室内无线定位
Q1 Multidisciplinary Pub Date : 2023-10-01 DOI: 10.28991/esj-2023-07-05-019
Abdulmalik Shehu Yaro, Filip Malý, Karel Malý
Fingerprint database clustering is one of the methods used to reduce localization time and improve localization accuracy in a fingerprint-based localization system. However, optimal selection of initial hyperparameters, higher computation complexity, and interpretation difficulty are among the performance-limiting factors of these clustering algorithms. This paper aims to improve localization time and accuracy by proposing a clustering algorithm that is extremely efficient and accurate at clustering fingerprint databases without requiring the selection of optimal initial hyperparameters, is computationally light, and is easily interpreted. The two closest wireless access points (APs) to the reference location where the fingerprint is generated, as well as the labels of the two APs in vector form, are used by the proposed algorithm to cluster fingerprints. The simulation result shows that the proposed clustering algorithm has a localization time that is at least 45% faster and a localization accuracy that is at least 25% higher than the k-means, fuzzy c-means, and lightweight maximum received signal strength clustering algorithms. The findings of this paper further demonstrate the real-time applicability of the proposed clustering algorithm in the context of indoor wireless localization, as low localization time and higher localization accuracy are the main objectives of any localization system. Doi: 10.28991/ESJ-2023-07-05-019 Full Text: PDF
指纹库聚类是指纹定位系统中减少定位时间和提高定位精度的方法之一。然而,初始超参数的优化选择、较高的计算复杂度和解释难度是这些聚类算法的性能限制因素。本文提出了一种不需要选择最优初始超参数就能高效准确聚类指纹数据库、计算量小、易于解释的聚类算法,旨在提高定位时间和精度。该算法利用距离指纹生成参考位置最近的两个无线接入点(ap)以及两个ap的矢量标签对指纹进行聚类。仿真结果表明,与k-means、模糊c-means和轻量级最大接收信号强度聚类算法相比,所提出的聚类算法的定位时间至少快45%,定位精度至少提高25%。本文的研究结果进一步证明了本文提出的聚类算法在室内无线定位环境中的实时性,因为低定位时间和高定位精度是任何定位系统的主要目标。Doi: 10.28991/ESJ-2023-07-05-019全文:PDF
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引用次数: 0
Ocular Microbiota of Severe Meibomian Gland Dysfunction (Chronic Dry Eyes) after Intense Pulsed Light (IPL) 强脉冲光(IPL)后重度睑板腺功能障碍(慢性干眼)的眼部微生物群
Q1 Multidisciplinary Pub Date : 2023-10-01 DOI: 10.28991/esj-2023-07-05-015
Lampet Wongsaroj, Krit Pongpirul, Attawut Watthanathirakawi, Nattawut Wanumkarng, Anchana Iam-a-non, Deborah Dean, Naraporn Somboonna
Ocular IPL therapy has recently been widely used for MGD, especially for patients not showing improvement with traditional therapies (warm compresses and lid scrubs) to clean debris and reduce bacterial overgrowth. Insights on the ocular microbiome and quantitative microbiome in MGD after a course of IPL could provide useful data on bacterial community monitoring and associated mechanisms linked with IPL. Ocular swabs were obtained from a severe MGD patient and age-sex matched healthy for metagenomics, followed by 16S rRNA gene sequencing and qPCR. Of 10 samples, including left and right eyes (el, er) of severe MGD females before (Db) and after 2-4 IPLs (Da2, Da3, and Da4) and the matched non-MGD females (H), both of ~40 years Using 16S rRNA gene sequencing as microbiota and combined 16S rRNA gene qPCR as quantitative microbiota revealed significant disperse in the microbiome structures of Db compared with Da and H (HOMOVA, p<0.001). Bacterial Propionibacterium acnes and unclassified taxa in the family Propionibacteriaceae and order Actinomycetales represented the core Db microbiota and were reduced after 2-4 IPLs in Da, making the Da microbiome and clinical (mucocutaneous junction, corneal, and conjunctival fluorescein score) closer to H (NMDS with Pearson’s correlation, p<0.05). The recovery of the Da microbiome also allowed Da metabolic potentials to be closer to H. Our findings first demonstrated the ocular microbiome dysbiosis in severe MGD, dispersed from Da and H, in Thai subjects, correlated with bacterial quantity and clinical MGD, including the mucocutaneous junction process. The results additionally provided taxa representing Db vs. Da and H and preliminarily underlie the idea that IPL could improve dysbiosis in the MGD microbiome. Doi: 10.28991/ESJ-2023-07-05-015 Full Text: PDF
眼部IPL疗法最近被广泛应用于MGD,特别是对于那些使用传统疗法(热敷和刷眼睑)来清洁碎片和减少细菌过度生长没有改善的患者。对IPL术后MGD眼部微生物组和定量微生物组的了解可以为IPL相关的细菌群落监测和相关机制提供有用的数据。从年龄性别匹配健康的严重MGD患者获得眼拭子进行宏基因组学分析,然后进行16S rRNA基因测序和qPCR。采用16S rRNA基因测序作为微生物群,并结合16S rRNA基因qPCR作为定量微生物群,结果显示,与Da和H相比,Db的微生物群结构具有显著的分散性(HOMOVA, p<0.001),其中包括2-4次ipl (Da2, Da3, Da4)前后和匹配的非MGD女性(H)的左右眼(el, er),年龄均为~40岁。痤疮丙酸杆菌(Propionibacterium acnes)和未分类的丙酸杆菌科(propionibacteraceae)和放线菌目(Actinomycetales)是Db的核心微生物群,在Da治疗2-4 IPLs后减少,使Da微生物群与临床(粘膜皮肤交界处、角膜和结膜荧光素评分)更接近H (NMDS与Pearson相关,p<0.05)。Da微生物群的恢复也使Da代谢电位更接近H。我们的研究结果首先证明了泰国受试者中严重MGD中分散于Da和H的眼部微生物群失调与细菌数量和临床MGD相关,包括粘膜皮肤连接过程。结果还提供了代表Db、Da和H的分类群,并初步支持了IPL可以改善MGD微生物群失调的观点。Doi: 10.28991/ESJ-2023-07-05-015全文:PDF
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引用次数: 0
Assessing the Impact of Workplace Harassment on Turnover Intention: Evidence from the Banking Industry 评估职场骚扰对离职意向的影响:来自银行业的证据
Q1 Multidisciplinary Pub Date : 2023-10-01 DOI: 10.28991/esj-2023-07-05-016
José Moleiro Martins, Muhammad Farrukh Shahzad, Iqra Javed
Workplace harassment is considered one of the main issues in the banking sector, which is subject to major human and labor rights violations. In the current global situation, harassed employees are prone to high turnover and become less productive due to undue stress and unstable mental health. Thus, this study aims to measure the influence of workplace harassment on the turnover intentions of employees in Pakistan's banking industry. This study assessed how workplace harassment affects employees' silence, mental stress, turnover intention, and the moderating role of psychological contract breaches. The study advises significant measures to prevent assault by retaining and empowering workers to work effectively. The data were collected through an adopted questionnaire from 416 respondents from the banking sector in Lahore, Pakistan. Variance-based structural equation modeling (PLS-SEM) was used. The results reveal that workplace harassment significantly and positively impacts turnover intention. Additionally, employee silence and mental stress have significantly mediated the relationship between workplace harassment and turnover intention. However, psychological contract breaches have significantly moderated the relationship between employee silence and workplace harassment. This study aims to promote equal employment opportunities where they can raise their voices about misconduct and lower the employee turnover ratio. Doi: 10.28991/ESJ-2023-07-05-016 Full Text: PDF
工作场所骚扰被认为是银行业的主要问题之一,这是严重侵犯人权和劳工权利的行为。在目前的全球形势下,受到骚扰的员工容易出现高流动率,并且由于过度的压力和不稳定的心理健康而变得效率低下。因此,本研究旨在衡量工作场所骚扰对巴基斯坦银行业员工离职意向的影响。本研究评估了职场骚扰对员工沉默、心理压力、离职倾向的影响,以及心理契约违约的调节作用。该研究建议采取重要措施,通过保留和授权工人有效地工作来防止攻击。这些数据是通过对巴基斯坦拉合尔银行业的416名受访者进行问卷调查收集的。采用基于方差的结构方程模型(PLS-SEM)。结果显示,职场骚扰对员工离职倾向有显著正向影响。此外,员工沉默和心理压力显著中介了职场骚扰与离职倾向的关系。然而,心理契约违约显著调节了员工沉默与职场骚扰之间的关系。本研究旨在促进平等的就业机会,提高他们对不当行为的声音,降低员工流失率。Doi: 10.28991/ESJ-2023-07-05-016全文:PDF
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引用次数: 2
Accounting Information Security Control and Satisfaction of Accountants Regarding Accounting Information Systems 会计信息安全控制与会计人员对会计信息系统的满意度
Q1 Multidisciplinary Pub Date : 2023-10-01 DOI: 10.28991/esj-2023-07-05-06
Vuong Thi Thanh Nhan, Nguyen Ngoc Khanh Dung, Tran Phuoc
This study analyzes the factors affecting accountants’ satisfaction with the accounting information system in Vietnamese enterprises. The research results of this study show that the factors affecting user satisfaction with the accounting information system are directly influenced by four factors: the quality of the accounting workforce, perception of usefulness, system quality, and information quality. The quality of the accounting workforce is the factor that has the greatest direct impact on the accountant’s satisfaction. The second is the perceived usefulness factor. The third is the system quality factor, and the last is the information quality factor. In particular, the results of this study indicate that humans are an important factor. Knowledge of accounting information security control is directly proportional to accountants’ satisfaction with the accounting information system. The results can be used to recommend enterprises improve accountants’ satisfaction, helping to increase work efficiency. Objectives: The main objectives of this study include: (1) Identifying the factors influencing the satisfaction of accountants with the accounting information system in enterprises in Vietnam. (2) Determining the relationship between accounting information security and the satisfaction of accountants with the accounting information system. (3) Providing recommendations to enhance the satisfaction of accountants with the accounting information system in enterprises in Vietnam. Methods: This study uses qualitative and quantitative research. During the qualitative process, this study analyzed related works. Group discussions are used to provide initial assessments of measurement scales, concepts, and research hypotheses and to adjust, supplement, and explore influencing factors. The questionnaire and the research model are reviewed by the experts. Quantitative research involved data collection through survey investigations based on a designed questionnaire via Google Forms. The formal research survey was conducted using a stratified sampling method, encompassing businesses from various sectors. The quantitative research employed the Cronbach Alpha reliability test for the measurement scales, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and the use of structural equation modeling (SEM) to assess the structural relationships. Descriptive statistics and tests of significance were also utilized. Findings: The results of the study on the factors affecting user satisfaction with an accounting information system are directly influenced by four factors: system quality, information quality, quality of accountants, and perceived usefulness. The quality of the accounting workforce has the greatest direct impact on the accountant’s satisfaction, followed by perceived usefulness, system quality, and information quality factors. Novelty:This study discovered a relationship between knowledge of accounting information security and the lev
本研究分析了越南企业会计人员对会计信息系统满意度的影响因素。本研究的研究结果表明,影响会计信息系统用户满意度的因素直接受到会计人员素质、有用性感知、系统质量和信息质量四个因素的影响。会计人员的素质是对会计人员满意度影响最大的直接因素。第二个是感知有用性因素。第三是系统质量因素,最后是信息质量因素。特别是,这项研究的结果表明,人类是一个重要的因素。会计信息安全控制知识与会计人员对会计信息系统的满意度成正比。研究结果可用于建议企业提高会计人员的满意度,有助于提高工作效率。本研究的主要目的包括:(1)确定影响越南企业会计人员对会计信息系统满意度的因素。(2)确定会计信息安全与会计人员对会计信息系统满意度之间的关系。(3)为提高越南企业会计人员对会计信息系统的满意度提供建议。方法:采用定性与定量相结合的研究方法。在定性过程中,本研究对相关著作进行了分析。小组讨论用于提供测量尺度、概念和研究假设的初步评估,并调整、补充和探索影响因素。问卷调查和研究模型经专家评审。定量研究包括通过谷歌表格设计的问卷调查来收集数据。正式的研究调查是采用分层抽样方法进行的,包括来自不同部门的企业。定量研究采用测量量表的Cronbach Alpha信度检验、探索性因子分析(EFA)、验证性因子分析(CFA)和结构方程模型(SEM)来评估结构关系。还使用了描述性统计和显著性检验。研究发现:影响会计信息系统用户满意度的因素研究结果直接受到系统质量、信息质量、会计人员质量和感知有用性四个因素的影响。会计人员素质对会计人员满意度的直接影响最大,其次是感知有用性、系统质量和信息质量因素。新颖性:本研究发现了会计信息安全知识与越南企业会计人员对信息技术系统的满意度之间的关系。这一发现可以帮助企业实施战略,为员工提供更多的会计信息安全培训。Doi: 10.28991/ESJ-2023-07-05-06全文:PDF
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引用次数: 0
ARL Evaluation of a DEWMA Control Chart for Autocorrelated Data: A Case Study on Prices of Major Industrial Commodities 自相关数据DEWMA控制图的ARL评价:以主要工业商品价格为例
Q1 Multidisciplinary Pub Date : 2023-10-01 DOI: 10.28991/esj-2023-07-05-020
Yadpirun Supharakonsakun, Yupaporn Areepong
The double exponentially weighted moving average (DEWMA) control chart, an extension of the EWMA control chart, is a useful statistical process control tool for detecting small shift sizes in the mean of processes with either independent or autocorrelated observations. In this study, we derived explicit formulas to compute the average run length (ARL) for a moving average of order q (MA(q)) process with exponential white noise running on a DEWMA control chart and verified their accuracy by comparison with the numerical integral equation (NIE) method. The results for both were in good agreement with the actual ARL. To investigate the efficiency of the proposed procedure on the DEWMA control chart, a performance comparison between it and the standard and modified EWMA control charts was also conducted to determine which provided the smallest out-of-control ARL value for several scenarios involving MA(q) processes. It was found that the DEWMA control chart provided the lowest out-of-control ARL for all cases of varying the exponential smoothing parameter and shift size values. To illustrate the efficacy of the proposed methodology, the presented approach was applied to datasets of the prices of several major industrial commodities in Thailand. The findings show that the DEWMA procedure performed well in almost all of the scenarios tested. Doi: 10.28991/ESJ-2023-07-05-020 Full Text: PDF
双指数加权移动平均(DEWMA)控制图是EWMA控制图的扩展,是一种有用的统计过程控制工具,用于检测具有独立或自相关观测值的过程均值中的小位移。本文推导了在DEWMA控制图上运行的具有指数白噪声的阶q (MA(q))过程的移动平均平均平均运行长度(ARL)的显式公式,并通过与数值积分方程(NIE)方法的比较验证了其准确性。两者的计算结果与实际ARL吻合较好。为了研究提出的程序在DEWMA控制图上的效率,还将其与标准和修改的EWMA控制图进行了性能比较,以确定哪种程序在涉及MA(q)过程的几个场景中提供了最小的失控ARL值。研究发现,在所有改变指数平滑参数和移位大小值的情况下,DEWMA控制图提供了最低的失控ARL。为了说明所提出方法的有效性,本文将所提出的方法应用于泰国几种主要工业商品价格的数据集。研究结果表明,DEWMA程序在几乎所有测试场景中都表现良好。Doi: 10.28991/ESJ-2023-07-05-020全文:PDF
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