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Explaining Intention To Use An Information Technology Innovation: An Empirical Comparison Of The Perceived Characteristics Of Innovating And Technology Acceptance Models, Sam Jebeile, Robert Reeve Jan 2007

Explaining Intention To Use An Information Technology Innovation: An Empirical Comparison Of The Perceived Characteristics Of Innovating And Technology Acceptance Models, Sam Jebeile, Robert Reeve

Faculty of Business - Papers (Archive)

This study examines the issue of technology acceptance in a multi-campus secondary college in Sydney, Australia. Seventy-five teachers across two campuses were surveyed as to their perceptions regarding technology acceptance. Regression analysis was used to compare the explanatory power of the perceived characteristics of innovating model (PCIM), and the technology acceptance model (TAM). Both models explained a substantial amount of variation in technology acceptance. However, our findings suggest that it is preferable to use the PCIM, rather than the TAM, to explain intention to use an information technology innovation. Implications for both future research and practice are discussed.


The Relationship Between Accounting Profit And Economic Income, John Ryan Jan 2007

The Relationship Between Accounting Profit And Economic Income, John Ryan

Faculty of Business - Papers (Archive)

The reliance on economic concepts, most notably economic income, for the measurement of profit in financial accounting is misplaced. This paper explores the concept of economic income, contrasting it with the concept of profit in the conventional accounting model. The concept of individual economic income cannot be used for measurement of profit for a past period as the concept is based on the capitalisation of expectations and excludes "separate but correlated" concepts of profit and capital needed for capital maintenance.


Personal Income Tax Reform In Australia: A Specific Proposal, Binh Tran-Nam, Linh Vu, Brian Andrew Jan 2007

Personal Income Tax Reform In Australia: A Specific Proposal, Binh Tran-Nam, Linh Vu, Brian Andrew

Faculty of Business - Papers (Archive)

This paper examines the possibility that foreign aid financing for public capital accumulation in developing countries may lead to excess depreciation of capital. The depreciation rate on public capital is endogenised in a general equilibrium framework in which the government collects a consumption tax to finance maintenance and repair expenditures as well as public investment. Tow simple cases are formulated and analysed to show that excess depreciation of public capital may result from budgetary and international aid and financing distortions that skew allocations to new investment rather than to maintenance of existing capital.


Phone Ladies - Change Agents To Shape The Bottom Of The Pyramid: Experience Of Bangladesh, Shahriar Akter, Umme Hani Jan 2007

Phone Ladies - Change Agents To Shape The Bottom Of The Pyramid: Experience Of Bangladesh, Shahriar Akter, Umme Hani

Faculty of Business - Papers (Archive)

"If we stop thinking of the poor as victims of as a burden and start recognizing them as resilient and creative entrepreneurs and value -conscious consumers, a whole new world of opportunity will open up"(Prahalad, 2005). 'Village phone' is such a weapon of social revolution in rural Bangladesh that fights against poverty by facilitating entrepreneurship , reducing transaction costs, and substituting for slow, unreliable transport and postal systems. It is a tool to empower the nation's rural women with earnings, information, dignity and status. The women are now acting as change agents in rural Bangladesh by serving the community as …


Explaining Intention To Use An Information Technology Innovation: An Empirical Comparison Of The Perceived Characteristics Of Innovating And Technology Acceptance, Sam Jebeile, Robert Reeve Jan 2007

Explaining Intention To Use An Information Technology Innovation: An Empirical Comparison Of The Perceived Characteristics Of Innovating And Technology Acceptance, Sam Jebeile, Robert Reeve

Faculty of Business - Papers (Archive)

This study examines the issue of technology acceptance in a multi-campus secondary college in Sydney, Australia. Seventy-five teachers across two campuses were surveyed as to their perceptions regarding technology acceptance. Regression analysis was used to compare the explanatory power of the perceived characteristics of innovating model (PCIM), and the technology acceptance model (TAM). Both models explained a substantial amount of variation in technology acceptance. However, our findings suggest that it is preferable to use the PCIM, rather than the TAM, to explain intention to use an information technology innovation. Implications for both future research and practice are discussed.