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The role of environmental management accounting information in the design process of environmental and sustainable products 环境管理会计信息在环保和可持续产品设计过程中的作用
IF 3.3 Q1 BUSINESS Pub Date : 2023-01-01 DOI: 10.1177/18479790231183511
Dunia Jaleel Jafer Al Mosaoy
The aim of this study is to investigate the effect of environmental management accounting information (EMAI) on the design process of environmental and sustainable products of Iraqi industrial companies. This process has five different sub-processes: research process, analysis process, conceptual design process, detailed design process and design production process. The study uses the quantitative approach as the questionnaire was designed and distributed to 87 quality managers, production managers, design managers and financial managers. The MANOVA analysis shows that EMAI has a positive and significant effect on three of these processes, namely research process, analysis process and detailed design process, while EMAI has an insignificant effect on conceptual design process and design production process. The study has practical implications for managers of industrial companies. The results provide practical and theoretical knowledge for design and production managers as well as senior management to plan the production of environmental or sustainable products.
摘要本研究旨在探讨环境管理会计资讯(EMAI)对伊拉克工业企业环境与永续产品设计过程的影响。这个过程有五个不同的子过程:研究过程、分析过程、概念设计过程、详细设计过程和设计制作过程。本研究采用定量方法设计问卷,并分发给87名质量经理、生产经理、设计经理和财务经理。方差分析表明,EMAI对研究过程、分析过程和详细设计过程中的三个过程有正向显著的影响,而对概念设计过程和设计生产过程的影响不显著。本研究对工业企业的管理者具有实际意义。研究结果为设计和生产经理以及高级管理人员规划环保或可持续产品的生产提供了实践和理论知识。
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引用次数: 0
The design and evaluation of a digital learning-based English chatbot as an online self-learning method 基于数字化学习的英语聊天机器人在线自学方法的设计与评价
IF 3.3 Q1 BUSINESS Pub Date : 2023-01-01 DOI: 10.1177/18479790231176372
CH Wu, HY Lam, A. Kong, Wlh Wong
A majority of government and international organisations have chosen English as their official language since it is the only language in the world with the status of a global language and a world language. One of the key components of learning a language is oral communication; however, students frequently overlook the value of oral communication, which reduces the effectiveness of language acquisition. To enhance the motivation and effectiveness of non-native English speakers to learn and practise English, this study aims to develop an interactive self-learning and self-improvement approach. A well-designed and chatbot-assisted learning environment is designed, using a variety of concepts such as informal learning, language learning, mobile learning, and educational mobile application, and evaluated.
大多数政府和国际组织选择英语作为官方语言,因为它是世界上唯一具有全球语言和世界语言地位的语言。学习一门语言的关键组成部分之一是口语交流;然而,学生往往忽视了口语交际的价值,这降低了语言习得的有效性。为了提高非英语母语人士学习和练习英语的动力和效率,本研究旨在发展一种互动的自我学习和自我提升的方法。设计了一个精心设计的聊天机器人辅助学习环境,使用各种概念,如非正式学习,语言学习,移动学习和教育移动应用程序,并进行了评估。
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引用次数: 0
Factors affecting customer-supplier electronic relationship (ER): A customers’ perspective 影响顾客与供应商电子关系的因素:顾客的视角
IF 3.3 Q1 BUSINESS Pub Date : 2023-01-01 DOI: 10.1177/18479790231188242
M. Alshurideh, B. Al Kurdi, Haitham M. Alzoubi, Iman A. Akour, Samer Hamadneh, A. Alhamad, Shanmugan Joghee
Maintaining durable and long-lasting relationships with customers is a key factor that is widely considered by marketing practitioners and company management. Therefore, this study aims to explore and examine the factors (personal interest, trust, safety perceptions, E-transaction acceptance, and privacy concerns) influencing electronic relationship ER from the customers’ perspectives. The study selected the sample from university students (456 respondents) and was conducted in United Arab Emirates UAE, to analyze their perspectives about these factors. The study findings found significantly positive effect of all these factors on ER. And the most influential one was the personal interest followed by trust. Our research concludes by mentioning customers’ communication experiences and perceptions with their companies in order to assess their ability to meet expectations and maintain ongoing relationships. The research implications offer the marketing practitioners with insight to diversify their interaction ways with their key customers.
与客户保持持久和持久的关系是营销从业者和公司管理层广泛考虑的一个关键因素。因此,本研究旨在从顾客的角度,探讨影响电子关系ER的因素(个人兴趣、信任、安全感知、电子交易接受度和隐私关注)。该研究选择了大学生样本(456名受访者),并在阿拉伯联合酋长国进行,以分析他们对这些因素的看法。研究发现这些因素对ER有显著的正向影响。影响最大的是个人兴趣,其次是信任。我们的研究最后提到了客户与公司的沟通经验和看法,以评估他们满足期望和维持持续关系的能力。研究结果为市场营销从业者提供了多元化与关键客户互动方式的启示。
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引用次数: 0
Wireless sensor network security: A recent review based on state-of-the-art works 无线传感器网络安全:基于最新研究的最新综述
IF 3.3 Q1 BUSINESS Pub Date : 2023-01-01 DOI: 10.1177/18479790231157220
Mohammed Faris, M. N. Mahmud, Mohd Syafiq Mohd Salleh, Alhamzah Alnoor
Wireless sensor networks (WSNs) are a major part of the telecommunications sector. WSN is applied in many aspects, including surveillance battlefields, patient medical monitoring, building automation, traffic control, environmental monitoring, and building intrusion monitoring. The WSN is made up of a vast number of sensor nodes, which are interconnected through a network. However, despite the growing usage of applications that rely on WSNs, they continue to suffer from restrictions, such as security issues and limited characteristics due to low memory and calculation power. Security issues lead to a lack of communication between sensors, wasting more energy. The need for efficient solutions has increased, especially with the rise of the Internet of Things, which relies on the effectiveness of WSNs. This review focuses on security issues by reviewing and addressing diverse types of WSN assaults that happened on each layer of the WSN that were published in security issues in the previous 3 years. As a consequence, this paper gives a taxonomy of security threats for each layer and different algorithmic solutions that numerous researchers who seek to counter this attack have explored. This study also presents a framework for constructing an intrusion detection system in the WSN by emphasising the drawbacks of each approach suggested by researchers to defend against specific forms of assault. In order to diminish the impact of this attack, this summary shows which attacks the majority of researchers have dealt with as well as which ones they have not yet addressed in their academic work.
无线传感器网络(wsn)是电信领域的重要组成部分。WSN的应用领域非常广泛,包括监控战场、患者医疗监控、楼宇自动化、交通控制、环境监控、楼宇入侵监控等。无线传感器网络由大量的传感器节点组成,这些节点通过网络相互连接。然而,尽管越来越多的应用程序依赖于wsn,但它们仍然受到限制,例如由于低内存和计算能力而导致的安全问题和有限的特性。安全问题导致传感器之间缺乏通信,浪费更多的能量。对高效解决方案的需求已经增加,特别是随着物联网的兴起,这依赖于无线传感器网络的有效性。本综述通过回顾和解决过去3年发表在安全问题上的WSN各层发生的各种类型的WSN攻击,重点关注安全问题。因此,本文给出了每个层的安全威胁的分类,以及许多研究人员寻求对抗这种攻击的不同算法解决方案。本研究还提出了一个在WSN中构建入侵检测系统的框架,强调了研究人员提出的防御特定形式攻击的每种方法的缺点。为了减少这种攻击的影响,本摘要显示了大多数研究人员在其学术工作中已经处理过的攻击以及尚未解决的攻击。
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引用次数: 5
Support vector regression model for flight demand forecasting 航班需求预测的支持向量回归模型
IF 3.3 Q1 BUSINESS Pub Date : 2023-01-01 DOI: 10.1177/18479790231174318
Wei-gang Fan, Xiang Wu, Xin Yang Shi, Chong Zhang, Ip Wai Hung, Yung Kai Leung, L. Zeng
Flight demand forecasting is a particularly critical component for airline revenue management because of the direct influence on the booking limits that determine airline profits. The traditional flight demand forecasting models generally only take day of the week (DOW) and the current data collection point (DCP) adds up bookings as the model input and uses linear regression, exponential smoothing, pick-up as well as other models to predict the final bookings of flights. These models can be regarded as time series flight demand forecasting models based on the interval between the current date and departure date. They fail to consider the early bookings change features in the specific flight pre-sale period, and have weak generalization ability, at last, they will lead to poor adaptability to the random changes of flight bookings. The support vector regression (SVR) model, which is derived from machine learning, has strong adaptability to nonlinear random changes of data and can adaptively learn the random disturbances of flight bookings. In this paper, flight bookings are automatically divided into peak, medium, and off (PMO) according to the season attribute. The SVR model is trained by using the vector composed of historical flight bookings and adding up bookings of DCP in the early stage of the flight pre-sale period. Compared with the traditional models, the priori information of flight is increased. We collect 2 years of domestic route bookings data of an airline in China before COVID-19 as the training and testing datasets, and divide these data into three categories: tourism, business, and general, the numerical results show that the SVR model significantly improves the forecasting accuracy and reduces RMSE compared with the traditional models. Therefore, this study provides a better choice for flight demand forecasting.
航班需求预测是航空公司收入管理的一个特别重要的组成部分,因为它直接影响到决定航空公司利润的预订限额。传统的航班需求预测模型一般只以一周中的一天(DOW)和当前数据收集点(DCP)将预订量相加作为模型输入,并使用线性回归、指数平滑、拾取等模型预测航班的最终预订量。这些模型可以看作是基于当前日期和出发日期之间间隔的时间序列航班需求预测模型。它们没有考虑到特定航班预售期的早期预订量变化特征,泛化能力较弱,最后导致对航班预订量随机变化的适应性较差。基于机器学习的支持向量回归(SVR)模型对数据的非线性随机变化具有较强的适应性,能够自适应学习航班预订的随机干扰。本文根据季节属性自动将机票预订分为高峰、中等和淡季(PMO)。使用历史航班预订量和机票预售前期DCP预订量之和组成的向量来训练SVR模型。与传统模型相比,增加了飞行的先验信息。我们收集了某航空公司在新冠肺炎前2年的国内航线预订量数据作为训练和测试数据集,并将这些数据分为旅游、商务和一般三类,数值结果表明,与传统模型相比,SVR模型显著提高了预测精度,降低了RMSE。因此,本研究为航班需求预测提供了更好的选择。
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引用次数: 1
On the relationship between human factor and overall equipment effectiveness (OEE): An analysis through the adoption of analytic hierarchy process and ISO 22400 人因与设备整体效能(OEE)的关系:运用层次分析法和ISO 22400标准进行分析
IF 3.3 Q1 BUSINESS Pub Date : 2023-01-01 DOI: 10.1177/18479790231188548
Sebastiano Di Luozzo, Fiorenza Starnoni, M. Schiraldi
In the industrial field, one of the most widespread KPIs is represented by the Overall Equipment Effectiveness (OEE), first introduced by Seiichi Nakajima within the Total Productive Maintenance (TPM) theory and aimed at identifying the inefficiencies of industrial assets. While OEE has been objective of several studies, the relationship between the Overall Equipment Effectiveness and the role of the human factor in achieving its high levels of values has not been extensively investigated. In recent years few scientific studies have investigated the relationship, showing that there is a link between OEE and human factors, even significant, but not clearly identified yet. In order to examine this relationship, our study proposes a framework to clarify the links between human factors, OEE parameters, the industrial sector, and the degree of automation. This framework is then validated through the application of the Analytic Hierarchy Process (AHP) methodology. As a result, 13 aspects related to the human factor were identified. Finally, the study provides practical guidance and implications for maximizing the outcomes of the investigation, with the goal of improving an organization’s overall manufacturing performance. By understanding the impact of the human factor on OEE, organizations can make informed decisions to optimize their operations and achieve higher levels of productivity.
在工业领域,最广泛的关键绩效指标之一是整体设备效率(OEE),由Seiichi Nakajima在全面生产维护(TPM)理论中首次提出,旨在识别工业资产的低效率。虽然OEE已成为几项研究的目标,但总体设备效率与人为因素在实现其高水平价值方面的作用之间的关系尚未得到广泛调查。近年来,很少有科学研究调查了这一关系,表明OEE与人为因素之间存在联系,甚至是显著的联系,但尚未明确确定。为了检验这种关系,我们的研究提出了一个框架来澄清人为因素、OEE参数、工业部门和自动化程度之间的联系。然后通过应用层次分析过程(AHP)方法验证该框架。结果确定了与人为因素相关的13个方面。最后,该研究为最大限度地提高调查结果提供了实践指导和启示,目标是提高组织的整体制造绩效。通过了解人为因素对OEE的影响,组织可以做出明智的决策,以优化其操作并实现更高水平的生产力。
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引用次数: 1
Identifying poorly performing listed firms using data analytics 使用数据分析识别表现不佳的上市公司
IF 3.3 Q1 BUSINESS Pub Date : 2023-01-01 DOI: 10.1177/18479790231165603
Derrick W. H. Fung
This study presents a teaching case that analyzes the applicability of the Z-Score bankruptcy prediction model to manufacturing firms listed in Hong Kong. Although the Z-Score model has been studied extensively, there are very few studies in the context of the Hong Kong stock market. Given that the Hong Kong stock market has high retail investor participation and low liquidity, whether the Z-Score model is relevant to Hong Kong investors is an important but unanswered question. The Z-Score model predicts the bankruptcy of firms by considering financial ratios involving firm liquidity, solvency, profitability, leverage, and activity. Financial and stock return data on the manufacturing firms listed in the Hong Kong Stock Exchange from 1981 to 2020 are collected from Thomson Reuters Datastream to examine the applicability of the Z-Score model in Hong Kong. Firms are then classified into bankrupt or non-bankrupt groups based on their Z-Scores. The annual stock returns in the subsequent year are analyzed for the two groups after classification. When the Z-Score threshold is set at 0, investing in the non-bankrupt group and short-selling the bankrupt group earns an annual return of 11.99% in the subsequent year. The results are robust to alternative periods and lagged values of the Z-Score. This suggests that stock prices do not reflect all the accounting data and that investors can increase their returns using the Z-Score model. As retail investors have limited resources, it may be difficult for them to fully implement the Z-Score model for a portfolio that consists of thousands of stocks. However, they can still avoid substantial losses by not investing in firms with low Z-Scores.
本文通过一个教学案例,分析了Z-Score破产预测模型在香港上市制造业企业中的适用性。虽然对Z-Score模型进行了广泛的研究,但在香港股票市场背景下的研究却很少。鉴于香港股市的散户投资者参与度高、流动性低,Z-Score模型是否与香港投资者相关是一个重要但尚未回答的问题。Z-Score模型通过考虑涉及企业流动性、偿付能力、盈利能力、杠杆率和活动的财务比率来预测企业的破产。为了检验Z-Score模型在香港的适用性,我们从汤森路透数据流中收集了1981年至2020年在香港联交所上市的制造业企业的财务和股票收益数据。然后根据公司的z分数将其分为破产或非破产组。对两组分类后的次年年度股票收益进行分析。当Z-Score阈值设为0时,投资未破产组并做空破产组后一年的年回报率为11.99%。结果对Z-Score的替代周期和滞后值具有鲁棒性。这表明股票价格不能反映所有的会计数据,投资者可以使用Z-Score模型来增加他们的回报。由于散户投资者的资源有限,他们可能很难对由数千只股票组成的投资组合完全实施Z-Score模型。然而,他们仍然可以通过不投资低z分数的公司来避免重大损失。
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引用次数: 0
Digital transformation for cold chain management in freight forwarding industry 货代行业冷链管理的数字化转型
IF 3.3 Q1 BUSINESS Pub Date : 2023-01-01 DOI: 10.1177/18479790231160857
H. Lam, Valerie Tang
During the pandemic, the attention and demand for cold chain increased owing to considerable use of low-temperature logistics in transporting perishable goods and vaccines. To ensure the shipping performance for reduced damage, logistics companies are required to track continually and repetitively the status of shipments daily. However, typing various air waybills for searching the shipping status is a cause of frequent errors. Also, tracking the shipping status is labor-intensive, resource intensive, inefficient and repetitive. Moreover, repetitive tasks result in low employee satisfaction. Therefore, robotic process automation (RPA) applications have gained the attention of practitioners in the cold chain logistics industry. This study contributes to (i) determining possible areas requiring automation through the workflow study on cold chain logistics and (ii) streamlining the operation by the develop a robotic process automation bots. A case study tested and evaluated the performance of two unattended RPA bots applied in a freight forwarder company to check shipment status and temperature conditions. The results determined that implementing RPA in the workflow reduces significant data processing time. With the implementation of proposed RPA bots, the company can better comprehend its shipping performance of logistics and can get an immediate notification from RPA bots when an abnormal situation occurs with regard to a shipment.
在大流行期间,由于在运输易腐货物和疫苗时大量使用低温物流,对冷链的关注和需求增加。为了确保运输性能以减少损坏,物流公司需要每天持续和重复地跟踪货物的状态。然而,输入各种航空运单来搜索运输状态是经常出现错误的原因。此外,跟踪运输状态是劳动密集型、资源密集型、低效和重复的。此外,重复性的工作导致员工的满意度较低。因此,机器人过程自动化(RPA)的应用已经引起冷链物流行业从业者的关注。本研究有助于(i)通过冷链物流的工作流程研究确定可能需要自动化的领域,以及(ii)通过开发机器人过程自动化机器人来简化操作。一个案例研究测试和评估了两个无人值守的RPA机器人的性能,这些机器人应用于货运代理公司,用于检查货物状态和温度条件。结果表明,在工作流中实现RPA可以显著减少数据处理时间。通过实施拟议的RPA机器人,公司可以更好地了解其物流运输性能,并且可以在货物发生异常情况时立即收到RPA机器人的通知。
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引用次数: 1
Sentiment analysis model for Airline customers’ feedback using deep learning techniques 基于深度学习技术的航空公司客户反馈情感分析模型
Q1 BUSINESS Pub Date : 2023-01-01 DOI: 10.1177/18479790231206019
Heba Allah Samir, Laila Abd-Elmegid, Mohamed Marie
Sentiment analysis (SA) has recently developed an automated approach for assessing sentiment, emotion, and these reviews or opinions to extract relevant and subjective information from text-based data. Analyzing sentiment on social networks, such as Twitter, has become a powerful means of learning about the users’ opinions and better understanding and satisfaction. However, it consumes time and energy to disperse and collect surveys from clients, often inaccurate and inconsistent, and evaluating and improving the accuracy of the methods in sentiment analysis is being hindered by the challenges encountered in Natural Language Processing (NLP). This paper uses NLP, text analysis, biometrics, and computational linguistics to detect and extract replies, moods, or emotions from Skytrax Airline Customers' Feedback SACF data. This research uses deep learning models to analyze various approaches applied to small SACF to solve sentiment analysis problems. We applied word embedding (Glove embedding models) to improve the sentiment classification performance of a series of datasets extensively utilized for feature extractions. Finally, a comparative study has been conducted on the SACF data analysis utilizing deep learning (DL)for evaluating the performance of the different models and input features, which is Recurrent Neural Networks (RNN), long short-term memory (LSTM), Gated Recurrent Unit (GRU), 1D Convolutional Neural Networks (CONV1D), and Bidirectional Encoder Representations from Transformers (BERT) for application to big datasets in 2019. This approach was assessed using each classification technique; the precision, recall, f1-score, and accuracy metrics for sentiment analysis have been identified. And The results show that LSTM outperforms in classification accuracy; the outcome was 91%.
情感分析(SA)最近开发了一种自动化的方法来评估情绪、情感和这些评论或意见,以从基于文本的数据中提取相关的主观信息。分析Twitter等社交网络上的情绪,已经成为了解用户意见、更好地理解和满意度的有力手段。然而,分散和收集客户的调查需要花费时间和精力,而且往往不准确和不一致,并且评估和提高情感分析方法的准确性受到自然语言处理(NLP)中遇到的挑战的阻碍。本文使用自然语言处理、文本分析、生物识别和计算语言学从Skytrax航空公司客户反馈的SACF数据中检测和提取回复、情绪或情绪。本研究使用深度学习模型来分析应用于小型SACF的各种方法来解决情感分析问题。我们应用词嵌入(手套嵌入模型)来提高一系列广泛用于特征提取的数据集的情感分类性能。最后,利用深度学习(DL)对SACF数据分析进行了比较研究,以评估不同模型和输入特征的性能,这些模型和输入特征是循环神经网络(RNN)、长短期记忆(LSTM)、门控循环单元(GRU)、1D卷积神经网络(CONV1D)和双向编码器表示从变压器(BERT)应用于2019年的大数据集。使用每种分类技术对该方法进行评估;确定了情感分析的精度、召回率、f1分数和准确性指标。结果表明,LSTM在分类精度上优于LSTM;结果为91%。
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引用次数: 0
Privacy enhancing technology adoption and its impact on SMEs’ performance 加强私隐的科技应用及其对中小企业表现的影响
IF 3.3 Q1 BUSINESS Pub Date : 2023-01-01 DOI: 10.1177/18479790231172874
Tahereh Hasani, Davar Rezania, Nadège Levallet, Norman O’Reilly, Mohammad Mohammadi
As society places greater emphasis on information privacy and data protection, organizations are increasingly adopting Privacy Enhancing Technologies (PETs) to safeguard the personal information of their stakeholders. This trend is fueled by growing consumer awareness and the introduction of government regulations aimed at protecting personal data. By implementing PETs, organizations can ensure compliance with privacy regulations and establish trust with their customers. This study aims to deepen the understanding of the determinants of Privacy Enhancing Technology (PET) adoption in small and medium-sized enterprises (SMEs) and its impact on their performance. It focuses on the technology-organization-environment (TOE) model, managerial readiness, firm size, industry sector, and intent to adopt PETs as potential drivers of PET adoption. By using a large-scale survey of 202 Canadian SMEs, the study evaluates the mediating role of intent in the relationship between the TOE model, managerial readiness, and market performance. The results of this study contribute to the growing body of research on PET adoption in SMEs and provide insights for organizations and managers to effectively adopt PETs. The results of this study indicate that technological, environmental, organizational, and managerial readiness have a positive effect on the intention to adopt PETs. Additionally, the intention to adopt PETs was found to have a positive relationship with firm performance. The findings also reveal that the intention to adopt PETs fully mediates the relationship between the four dimensions of readiness and firm performance. These findings highlight the important role that readiness and intention play in the adoption of PETs and its impact on firm performance. This study also found that firm size moderates the relationship between technological and organizational readiness with intention to adopt PETs, as well as the relationship between environmental and managerial readiness with intention to adopt PETs. The study identified the top five factors affecting PET adoption as cybersecurity awareness, perceived cost of adoption, ease of use, perceived benefits, and IT infrastructure. The findings suggest that technological readiness is the most influential of the four dimensions, followed by organizational, environmental, and managerial factors. This study presents crucial considerations for SMEs to evaluate when deciding on the use of PET technologies, as it pertains to practitioners.
随着社会对信息隐私和数据保护的日益重视,组织越来越多地采用隐私增强技术(pet)来保护其利益相关者的个人信息。消费者意识的增强和政府出台旨在保护个人数据的法规推动了这一趋势。通过实现pet,组织可以确保遵守隐私法规并与客户建立信任。本研究旨在加深对中小企业(SMEs)采用隐私增强技术(PET)的决定因素及其对其绩效的影响的理解。它侧重于技术-组织-环境(TOE)模型、管理准备、公司规模、行业部门和采用PET作为PET采用的潜在驱动因素的意图。通过对202家加拿大中小企业的大规模调查,本研究评估了意向在TOE模型、管理准备和市场绩效之间的中介作用。本研究的结果有助于中小企业采用PET的研究,并为组织和管理者有效地采用PET提供见解。研究结果表明,技术准备、环境准备、组织准备和管理准备对采用pet的意愿有正向影响。此外,采用pet的意向与公司绩效呈正相关。研究结果还表明,采用pet的意向完全中介了准备度四个维度与企业绩效之间的关系。这些发现强调了准备程度和意愿在采用pet及其对公司绩效的影响中所起的重要作用。本研究还发现,企业规模调节了技术准备和组织准备与采用pet的意愿之间的关系,以及环境准备和管理准备与采用pet的意愿之间的关系。该研究确定了影响PET采用的五大因素:网络安全意识、感知成本、易用性、感知收益和IT基础设施。研究结果表明,技术准备是四个维度中影响最大的,其次是组织、环境和管理因素。这项研究提出了中小企业在决定使用PET技术时进行评估的关键考虑因素,因为它与从业者有关。
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引用次数: 6
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International Journal of Engineering Business Management
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