bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Quantal Choice Model for the Detection of Copying on Multiple Choice Examinations
Authors: Post Gerald V. 
Published: June 2007

ABSTRACTIt is difficult to devise a statistical test to detect one student copying from another. Many prior efforts falsely accuse students of cheating. A general methodology based on the quantal choice model of decision theory overcomes these problems. Three steps are involved: (1) for each item estimate the probability and the variance that a given respondent will select each response, (2) for pairs of respondents, these probabilities determine the expected number of matches, and (3) compare the critical value to the number of items matched. Methods differ based on the probability estimation technique. Four methods (simple frequencies, Frary, Tideman, and Watts modification [8], logit, and multinomial probit) are compared on theoretical and empirical grounds. Theory and results show that it is crucial to incorporate the variance of the probability estimates. The probit model has theoretical advantages over the other methods and produces more accurate results.
A Replication of Perceived Usefulness and Perceived Ease of Use Measurement*
Authors: Subramanian Girish H. 
Published: June 2007

AbstractThis paper presents the results of a replication of construct measurement of perceived usefulness and ease of use. This replication extends the work of recent research which examined these constructs through structural equation modeling. This research uses a new data set for two different technologies in conducting the replication of the construct measurement. The results of the construct measurement for perceived usefulness and ease of use in this research are quite consistent with the results reported in recent research with minor variations. Perceived usefulness, and not ease of use, is a determinant of predicted future usage.
Overstated Quarterly Earnings and Analysts' Earnings Forecast Revisions*
Authors: Ettredge Michael , Shane Philip B. , Smith David B. 
Published: June 2007

ABSTRACTA primary purpose of accounting is to provide information for decision makers. Accounting misstatements may have a detrimental effect on decision making. The Securities and Exchange Commission (SEC) identifies earnings overstatements as being particularly troublesome to users, as indicated by SEC Accounting and Auditing Enforcement Releases' emphasis on earnings' overstatement errors. This research investigates how security analysts' forecast revisions are affected by accounting earnings overstatement errors, which become known only after the analysts released their revised annual earnings forecasts. The paper investigates the clarifying role that additional information plays in analysts' revisions. The results show that analysts draw significantly different conclusions from earnings containing (unknown) overstatement errors than from accurately reported earnings. In essence, the analysts identify some of the overstatement, at least on average, by making an adjustment that effectively ignores 21 percent of the overstatement error.
Critical Success Factors for Strategic Alliances in the Information Technology Industry: An Empirical Study*
Authors: Rai Arun , Borah Santanu , Ramaprasad Arkalgud 
Published: June 2007

ABSTRACTIntense competition in the marketplace is forcing organizations to examine different ways by which they could enhance or retain their competitive edge. Strategic alliance is one such option through which an organization can leverage its resources to emerge as an effective competitor. Such alliances are burgeoning in the information technology industry, which is characterized by rapid change and short innovation cycles. Successful management of alliances has proved to be very elusive for the most part, and there is a lack of theoretical and empirical work in this area. Literature on critical factors was synthesized, and then a parsimonious set of critical factors was identified using a combination of interview and survey methodologies. Our study has implications for both practice and future research.
Correction Constants for Present Values of Seasonal Cash Flows
Authors: Anderson Gary A. , Barber Joel R. , Thurston David C. 
Published: June 2007

ABSTRACTIn a recent Decision Sciences article, McMath (1990) developed the correction constants approach for eliminating the end‐of‐year bias in the present value of streams with subannual cash flows. A limitation of this approach is that it assumes subannual cash flows are level. In many types of businesses, subannual cash flows follow a predictable seasonal pattern and, consequently, a present value estimate based upon a level correction constant is biased. This article derives a general formula for determining correction constants for seasonal cash flow patterns, examines the direction and magnitude of the seasonal bias, and applies seasonal correction constants to a capital budgeting problem.
The Role of Innovation Characteristics and Perceived Voluntariness in the Acceptance of Information Technologies
Authors: Agarwal Ritu , Prasad Jayesh 
Published: June 2007

ABSTRACTThe often paradoxical relationship between investment in information technology and gains in productivity has recently been attributed to a lack of user acceptance of information technology innovations. Diverse streams of research have attempted to explain and predict user acceptance of new information technologies. A common theme underlying these various research streams is the inclusion of the perceived characteristics of an innovation as key independent variables. Furthermore, prior research has utilized different outcomes to represent user acceptance behavior. In this paper we focus on individual's perceptions about the characteristics of the target technology as explanatory and predictive variables for acceptance behavior, and present an empirical study examining the effects of these perceptions on two frequently used outcomes in the context of the innovation represented by the World Wide Web. The two outcomes examined are initial use of an innovation and intentions to continue such use in the future, that is, to routinize technology use. Two research questions motivated and guided the study. First, are the perceptions that predict initial use the same as those that predict future use intentions? Our results confirm, as hypothesized by prior research, that innovation characteristics do explain acceptance behavior. The results further reveal that the specific characteristics that are relevant for each acceptance outcome are different. The second research question asks if perceived voluntariness plays a role in technology acceptance. Results show that external pressure has an impact on adopters' acceptance behavior. Theoretical and practical implications that follow are presented.
Representations as Decision Aids: The Asymmetric Effects of Words and Numbers on Auditors' Inherent Risk Judgments*
Authors: Dilla William N. , Stone Dan N. 
Published: June 2007

ABSTRACTDecision aids often change the representations used to express risk cue information and communicate risk judgments. In this study, we hypothesize that numbers and words may have asymmetric effects when used to represent risk cue information as opposed to when used to communicate risk judgments. Specifically, decision makers' agreement on cue weights and judgment consensus may be higher with cue information stated in words rather than numbers, since appropriately chosen words can more directly convey the risk implications of information cues. In contrast, decision makers' consistency in applying their judgment policies and judgment consensus may be higher with risk judgments communicated in numbers instead of words, because the greater precision available with numbers allows finer discriminations of risk.To test our hypotheses, we conducted an experiment in which experienced financial auditors made inherent risk judgments for a hypothetical manufacturing client. Cue and response representations were manipulated between numbers and words. The results generally support our arguments. In addition, representing cue information in words increased the time required to acquire cue information relative to numeric representation. In contrast, requiring auditors to express their risk judgments in numbers increased the time required to express risk assessments relative to
The Emergence of Hypertext and Problem Solving: An Experimental Investigation of Accessing and Using Information from Linear versus Nonlinear Systems*
Authors: Ramarapu Narender K. , Frolick Mark N. , Wilkes Ronald B. , Wetherbe James C. 
Published: June 2007

ABSTRACTPast research suggests that problem solving and/or decision behavior can be altered and improved by the changes in the way information is accessed and displayed. Also, researchers have found that the usefulness of different information display formats are contingent on the characteristics of the problem task. This research investigated the impact on problem solving when accessing and using information from linear and nonlinear systems. Also, the research investigated problem‐solving performance of linear and nonlinear systems when applied to different combinations of problem tasks. In a laboratory setting, linear and nonlinear systems were developed to conduct this experiment. This experiment used 64 graduate business students in a two‐factor repeated‐measures design employing a multivariate analysis of variance to analyze the data. Repeated measures were conducted to analyze the experimental group under both linear and nonlinear treatments. The findings from the study support the notion that the nonlinear system resulted in superior problem solving and higher levels of user satisfaction than the linear system. Specifically, the nonlinear system enabled users to make faster and more accurate decisions on perceptual problem tasks than did the linear system. For analytical problem tasks, users performed faster with the nonlinear system; however, there was no significant difference in accuracy. User satisfaction was higher with the nonlinear system under both perceptual and analytical tasks.
Client/Server System Success: Exploring the Human Side
Authors: Guimaraes Tor , Igbaria Magid 
Published: June 2007

ABSTRACTClient/server systems (CSS) are emerging as the new paradigm for systems development, replacing or integrating legacy applications with systems that provide higher quality user interfaces on the client component and substantial user‐transparent data processing capability on one or more servers. Due to the dramatically different CSS development approach and the CSS emphasis on user friendliness, research findings based on non‐CSS should be retested in the CSS context. Using a relatively well‐established theoretical foundation, this study focuses on the human aspects of CSS implementation. Specifically, four major factors important to success with this emerging technology are studied: the degree of end‐user involvement in the CSS development process, end‐user characteristics, developer skills, and management support for the CSS project. The measures of CSS success are end‐user satisfaction with the CSS, system usage, and its impact on end‐users' jobs. The results indicate that the four independent variables explain a significant percentage of the variance in the dependent variables. Based on the results, recommendations are made for the management of CSS implementation and for further research on this important emerging technology.
Outsourcing Decisions and Managerial Incentives*
Authors: Chalos Peter , Sung Jaeyoung 
Published: June 2007

ABSTRACTAn agency model is presented in which outsourcing strictly dominates in‐house production. We argue that firms outsource in order to improve managerial incentives. Conditions are established under which the firm is strictly better off with outsourcing. The benefit of outsourcing, however, is constrained by the trade‐off between the incremental coordination costs of outsourcing and the improved incentive structure. The optimal contract is also shown to be a function of whether or not the firm is publicly held. For a publicly held firm, the contract is constant. For a privately held supplier, the contract is likely to be of a cost‐sharing type. These findings offer preliminary incentive explanations for commonly observed outsourcing practices.
Development and Measurement Validity of a Task‐Technology Fit Instrument for User Evaluations of Information System
Authors: Goodhue Dale L. 
Published: June 2007

ABSTRACTAlthough many researchers have raised concerns about the lack of theoretical underpinnings for the user evaluation construct and the lack of measurement validity for specific instruments measuring it, the construct is still widely used in IS research. This paper reports on the development and measurement validity of a diagnostic tool used in recently published research to evaluate an organization's overall information systems and services. A distinctive feature of this instrument is that it is conceptually based on the task‐technology fit theory in which the correspondence between information systems functionality and task requirements leads to positive user evaluations, and positive performance impacts. Specifically, the instrument development was guided by a task model of managerial decision making using recorded organizational information. This model suggested the different information systems functionalities required by users for that task, which then serve as the basis for a “task‐technology fit” (TTF) instrument. The instrument thus measures the degree to which an organization's information systems and services meet the information needs of its managers. An extensive test of the measurement validity of the instrument is conducted using a sample of 357 users in 10 companies. It is found to have excellent reliability and discriminant validity for 12 dimensions of TTF, and also exhibits strong predictive validity. Finally, the instrument is compared to two other well‐known user evaluation instruments. Though no single instrument can meet all needs, the instrument presented here should be considered an attractive option for researchers and practitioners seeking to measure the effectiveness of organizational information systems.
Planned Lead Times in Multistage Systems
Authors: Mohan Ram P. , Ritzman Larry P. 
Published: June 2007

ABSTRACTThis study investigates the impact of planned lead times on performance in multistage manufacturing where material requirements planning is used in a make‐to‐stock environment. We simulate a variety of different operating environments and find: (1) planned lead times are important to customer service levels under all operating environments examined, but have a smaller impact on inventory investment; (2) tight due dates introduced by short planned lead times hurt customer service without saving much inventory; (3) small increases to tight planned lead times improve customer service substantially with small inventory increases; (4) co‐component inventories change with planned lead times, and disparity between such inventories is a sign of poor timing coordination; (5) the fixed order quantity rule performs better than the periodic order quantity rule; and (6) tall product structure and large lot sizes require particular attention to planned lead times. The findings also extend the current understanding of planned lead times by including uncertainties such as forecast error, yield loss, and equipment reliability. The study concludes with a way to diagnose and improve poorly set planned lead times.
Strategic Information Systems Planning: Planning System Dimensions, Internal Coalignment, and Implications for Planning Effectiveness
Authors: Segars Albert H. , Grover Varun , Teng James T.C. 
Published: June 2007

ABSTRACTImproving strategic information systems planning (SISP) remains a critical concern of both practitioners and academics. To date, a rather large number of studies have examined or proposed analytical techniques, frameworks, and tools for developing strategic plans. As a direct consequence of this emphasis, methodologies have often become the basis for characterizing the entire process of SISP within the information systems literature. Recent theoretical work suggests that such characterizations are unnecessarily narrow and that planning activities within organizations can be more accurately conceptualized as systems of behaviors, agendas, or process dimensions. Working within this contemporary theoretical perspective, the findings of this study suggest that SISP can be operationalized along distinct dimensions of comprehensiveness (extent of solution search), formalization (rules and procedures to guide activities), focus (creativity or control), flow (top down, bottom up), participation (number and variety of planners), and consistency (frequency of planning cycles). Similar to previous theoretical work and case studies, higher order factor modeling of these dimensions suggests that planning systems that exhibit aspects of rationality (high comprehensiveness, high formalization, control focus, top‐down flow), and adaptation (high participation, high consistency) are positively associated with planning effectiveness.
Dynamic Benchmarks for Operations Evaluation Using Soft Computing Methods*
Authors: Warren Lewis H. , Nicholls Miles G. 
Published: June 2007

ABSTRACTNew dynamic benchmarks are developed as performance metrics for operational activities in the ingot mill of an aluminium smelter. This new type of high‐level performance measure enables both a systematic and a holistic appraisal of operations performance that is not possible at present. The benchmarks also allow changes in performance of each distinct resource group to be clearly identified. The method for computing such measures is based on a wide range of shop‐floor data, and possibility theory is used to model the soft characteristics of much of the input. Fuzzy performance estimates are dynamically updated with special attention to combining the different forms of uncertainty that exist in the input information. Although these procedures are site specific, the methodology is applicable to other types of manufacturing systems.
Vendor Selection with Bundling: A Comment*
Authors: Sarkis Joseph , Semple John H. 
Published: June 2007

ABSTRACTIn a recent article by Rosenthal, Zydiak, and Chaudhry (1995), a mixed integer linear programming model was introduced to solve the vendor selection problem for the case in which the vendor can sell items individually or as part of a bundle. Each vendor offered only one type of bundle, and the buyer could purchase at most one bundle per vendor. The model employed n(m+ 1) binary variables, where n is the number of vendors and m is the number of products they sell. The existing model can lead to a purchasing paradox: it may force the buyer to pay more to receive less. We suggest a reformulation of the same problem that (i) eliminates this paradox and reveals a more cost‐effective purchasing strategy; (ii) uses only n integer variables and significantly reduces the computational workload; and (iii) permits the buyer to purchase more than one bundle per vendor.
Chainwise Paired Comparisons
Authors: Ra Jang W. 
Published: June 2007

ABSTRACTThe pairwise comparison technique is a building block of the Analytic Hierarchy Process (AHP), which has been popularly used for multicriteria decision analysis. This paper develops a shortcut technique in which only n paired comparisons forming a closed chain are needed for n decision elements. Together with the development of a simple and intuitive measure of (inconsistency, this technique derives the relative weights of decision elements via easy step‐by‐step calculations on a spreadsheet format. Its performance has been tested on Saaty's wealth of nations example. It is important to notice that ranking and weights yielded from this alternative technique are identical to Harker's incomplete pairwise comparison solution for the same chain orientation for the example tested.
Order Dispatching and Labor Assignment in Cellular Manufacturing Systems
Authors: Davis Darwin J. , Mabert Vincent A. 
Published: June 2007

ABSTRACTAlthough order and labor dispatching in the job shop manufacturing setting have been investigated extensively over the last three decades, its representation of actual processes found in practice today is limited due to the move to cellular manufacturing (CM). Manufacturing cells have become an important approach to batch manufacturing in the last two decades, and their layout structure provides a dominant flow structure for the part routings. The flow shop nature of manufacturing cells adds a simplifying structure to the problem of planning worker assignments and order releases, which makes it more amenable to the use of optimization techniques. In this paper we exploit this characteristic and present two mathematical modeling approaches for making order dispatching and labor assignment/reassignment decisions in two different CM settings. The two formulations are evaluated in a dynamic simulation setting and compared to a heuristic procedure using tardiness as the primary performance measure. The formulations are superior to the heuristic approach and can be incorporated into detail scheduling systems that are being implemented by corporations employing enterprise resource planning (ERP) systems today.
An Analysis of Fuzzy Clustering and a Hybrid Model for the Auditor's Going Concern Assessment*
Authors: Lenard Mary Jane , Alam Pervaiz , Booth David 
Published: June 2007

ABSTRACTThis study provides a description and testing of fuzzy clustering and a hybrid model that can support the decision an auditor makes when completing the going concern evaluation. Fuzzy clustering is based on fuzzy logic, and the hybrid system is designed to address the going concern decision through the combined use of a statistical model and an expert system. These models have the capability of identifying categories of firms with particular characteristics that may indicate whether or not the audit report of the firms requires a going concern modification. A prediction of whether or not a firm may go bankrupt is included as one of the components of the going concern decision. As a result, if a firm is placed in a particular bankrupt category by a decision model, it may help in the determination of the auditor's opinion regarding the continuity of the business.
A Load‐based and Due‐date‐oriented Approach to Order Review/Release in Job Shops*
Authors: Sabuncuoglu I. , Karapinar H. Y. 
Published: June 2007

ABSTRACTIn this paper, a new order review/release (ORR) method is proposed for shop floor control systems. The proposed method utilizes both job due date and shop load information to improve the effectiveness of the ORR function in production systems. The performance of the new method is compared to those of a few well‐known ORR methods under four experimental conditions. The results of extensive simulation experiments indicate that the proposed method is superior with respect to the mean absolute deviation measure. In general, it is also better than existing methods for the other performance measures. Furthermore, we show that the proposed method is more robust to variations in system load and processing times than the other ORR methods examined.