Attention To Management Research Articles

Shareholder theory, stakeholder theory, and the capital budgeting decision

This paper constructs a capital budgeting framework within which shareholder theory and stakeholder theory are complements, not substitutes. Shareholder theory focuses managerial attention on a single goal: the maximization of a firm’s long-term value. Stakeholder theory identifies the necessary prerequisites for long-term value maximization. In particular, to create long-term value for shareholders, a firm must first create value for current and future customers and employees, and it must not do so at the expense of the broader community, or society as a whole. The new model is unique in that encourages managers making capital budgeting decisions to explicitly consider tail risks, defined as events that, while unlikely, could have a significant impact on a firm’s operations and valuation. Within this framework, the net present value (NPV) rule provides an objective decision rule to constrain managerial discretion and to balance the interests of competing stakeholders in the project selection process.

Organizational Learning and Performance of Nepalese Banks

This study delves into the significance of organizational learning in Nepalese public and private banking institutions, with a focus on understanding its impact on operational efficiency. Employing a Structural Equation Modeling (SEM) approach, the research scrutinizes the relationship between organizational learning and bank performance, utilizing primary data gathered through a descriptive methodology. Drawing from a sample of 3 public and 11 private banks, encompassing 560 questionnaires with 40 respondents from each institution, the investigation reveals a substantial and positive correlation between organizational learning and the performance metrics of banks in Nepal. These findings underscore the importance of fostering organizational learning initiatives, suggesting profound implications for enhancing operational efficiency and effectiveness within the Nepalese banking sector. Moreover, the research underscores the pivotal role of organizational learning as a fundamental driver of capable functioning in both public and private sector banks. By elucidating the symbiotic relationship between organizational learning achievements and banking performance, the study advocates for managerial attention towards cultivating a learning-oriented atmosphere within these financial entities. Ultimately, the study emphasizes the intrinsic value of organizational learning as a strategic force for enhancing the performance dynamics of Nepalese banks, advocating for sustained managerial investment in nurturing a culture conducive to continuous learning and knowledge acquisition.

A novel energy management method for multiple residential energy systems with energy exchange

Energy saving and emission reduction are the worldwide outstanding problems in the development of economy and society, which lead to wide attention of residential energy management. This paper presents a novel energy management method for multiple residential energy systems with energy exchange based on action-dependent heuristic dynamic programming (ADHDP). The major contributions are displayed as follows: (1) a novel energy management model is established for multiple residential energy systems with real-time electricity price and time-varying residential loads; (2) a novel ADHDP based energy management method is presented to obtain the energy scheduling scheme of multiple residential energy systems; (3) the continuous control action of the overall system is transformed into discrete control space which avoids training the action network. First, the structure and system models of multiple residential energy systems are introduced, and the energy management problem is formulated. Then, a brief introduction of ADHDP method is provided. Based on this, an energy management method is presented and an effective discretization method of control action is developed for solving the presented energy management problem with less computational burden. Simulation results show that the presented method can reduce the energy cost effectively. Finally, the comparison results verify the superiorities over the traditional energy management methods.

Significantly Enhanced Conformal Contact by the Functional Layers on a Copper Film for Thermal Interface Materials

Low‐cost thermal interface materials with high thermal conductivity (κ) and low total thermal resistance (Rt) receive considerable attention for thermal management. A copper film (CuFilm) is an excellent candidate due to the high κ (364 Wm−1 K−1) it possesses. However, the practical implementation is hindered by its high elastic modulus (Es = 70.8 GPa), inducing a high contact thermal resistance (Rc = 91.6 mm2 K W−1). Herein, the selective construction of electrically conducting or insulating layers on CuFilm to dramatically decrease Es, Rc, and Rt is reported. The highly electrically and thermally conducting layer is synthesized by incorporating in situ reduced copper nanoparticles (CuNPs, 35 vol%) and multiwalled carbon nanotubes embellished with CuNPs (1.5 vol%) in polyethylene glycol. The high effective κ (92.7 Wm−1 K−1) still maintains a low specimen thermal resistance (Rs = 4.9 mm2 K W−1), while the dramatically softened surface (Es = 5.7 GPa) decreases Rc (8.3 mm2 K W−1), resulting in a very small Rt (13.2 mm2 K W−1). Alternatively, the electrically insulating but thermally conducting layer is constructed using aluminum nitride particles. The κ is still high (72.1 Wm−1 K−1) with a small Rt (47.5 mm2 K W−1). The facile fabrication based on a CuFilm enables cost‐effective thermal interface materials with tunable electrical and thermal properties.

In-situ oxygen generation using Titanium foam/IrO2 electrode for efficient sulfide control in sewers

Hydrogen sulfide (H2S) causes corrosion of pipeline network and endangers sewer’s normal operation, while the rehabilitation or replacement of sewer network incurs expensive manpower and material costs. Conventional chemical dosing strategies such as oxygen injection and caustic soda addition, confront issues with transport and storage of chemical reagents as well as dose control. In contrast, electrochemical treatment techniques have evoked growing attention in sewer management due to its capacity of in-situ effective agent production, real-time dose control and amenability to automation. In this study, the performances of anodic oxygen production using Ti/IrO2 and Titanium foam/IrO2 as electrodes were investigated. Titanium foam/IrO2 electrode exhibited the superior oxygen evolution capacity, with the dissolved oxygen (DO) level attained in the range 8–9 mg L-1 (i.e., higher than that of 5–6 mg L-1 by Ti/IrO2 electrode). It was also indicated that a decrease in flow rate or an increase in current density would accelerate its in-situ oxygen production. DO production with the presence of COD, NH4+, HCO3−, H2PO4−/HPO42− was approximately 6.78–8.37 mg L-1. Moreover, this electrochemical method was illustrated to successfully achieve sulfide removal efficiency of 90 % in the simulated sewage experiment. The cathode compartment simultaneously produced caustic soda (∼0.4 wt% in 210 min), thereby contributing to further sulfide removal. Additionally, the effect of real sewage with different conductivities on sulfide removal proved the wide applicability of electrochemical technology in sewer management. Overall, this study demonstrated the practical potential of concurrent in-situ anodic oxygen production and cathodic caustic soda generation for sulfide control in sewers.

Data- and Model-Driven Crude Oil Supply Risk Assessment of China Considering Maritime Transportation Factors

Effective supply-chain risk assessment is the basis for developing sustainable supply policies, and it has received growing attention in global oil supply system management. Dynamical modeling and data-driven modeling are two main risk assessment technologies that have been applied in crude oil supply networks. Dynamical risk modeling and data-driven risk modeling offer distinct advantages in capturing the complexities and dynamics of the system. Considering their complementary strengths, a hybrid modeling framework combining system dynamics and data-driven neural networks is proposed for risk assessment of crude oil transportation network. Specifically, the system dynamics module is to capture and interpret the underlying dynamics and mechanisms of the transportation network, while the deep neural networks module is to discover the nonlinear patterns and dependencies of risk factors from various inputs. Based on joint training, the hybrid model can ultimately develop the capability of risk prediction with a small amount of data. In addition, it can consider the dynamic nature of crude oil transportation networks to interpret the predicted results of the risk level for decision-makers to make specific risk-mitigating policies. Extensive experiments based on China’s scenario have been conducted to demonstrate the effectiveness of the proposed hybrid model, and the results show that our model achieves higher accuracy in risk prediction compared to the current state of the art. The results also present an explanation for China’s policy change of building a resilient crude oil transportation system.

Synthetic data augmentation by diffusion probabilistic models to enhance weed recognition

Weed management plays an important role in crop yield and quality protection. Conventional weed control methods largely rely on intensive, blanket herbicide application, which incurs significant management costs and poses hazards to the environment and human health. Machine vision-based automated weeding has gained increasing attention for sustainable weed management through weed recognition and site-specific treatments. However, it remains a challenging task to reliably recognize weeds in variable field conditions, in part due to the difficulty curating large-scale, expert-labeled weed image datasets for supervised training of weed recognition algorithms. Data augmentation methods, including traditional geometric/color transformations and more advanced generative adversarial networks (GANs) can supplement data collection and labeling efforts by algorithmically expanding the scale of datasets. Recently, diffusion models have emerged in the field of image synthesis, providing a new means for augmenting image datasets to power machine vision systems. This study presents a novel investigation of the efficacy of diffusion models for generating weed images to enhance weed identification. Experiments on two public multi-class large weed datasets showed that diffusion models yielded the best trade-off between sample fidelity and diversity and obtained the highest Fréchet Inception Distance, compared to GANs (BigGAN, StyleGAN2, StyleGAN3). For instance, on a ten-class weed dataset (CottonWeedID10), the inclusion of synthetic weed images led to improvements by 1.17% (97.30% to 98.47), 1.21% (97.92% to 99.13%), and 2.30% (96.06% to 98.27%) in accuracy, precision, and recall, respectively, in weed classification by four deep learning models (i.e., VGG16, Inception-v3, Inception-v3, and ResNet50). Models trained using only 10% of real images with the remainder being synthetic data resulted in testing accuracy exceeding 94%.

Unplanned extubation in intensive care pediatric patients — status of the problem: A literature review

Unplanned extubation is any removal of an endotracheal tube from the airway during mechanical ventilation that is not planned, premeditated, or controlled. The frequency of unplanned extubation is one of the most important indicators of the quality of care in the pediatric intensive care unit, and according to the literature, it ranges from 0.11 to 6.4 per 100 days of mechanical ventilation. Unplanned extubation leads to severe complications, worsens outcomes, and increases treatment costs, which determine the urgency of the problem. The search for relevant publications was conducted in PubMed, Google Scholar, and eLibrary.ru. The review included 37 articles published from June 1997 to July 2023. The articles contained information on the incidence of unplanned extubations in pediatric and neonatal intensive care units, their complications, and associated factors. It also presented measures aimed at improving the quality and safety of medical care and reducing the frequency of unplanned extubations, with an analysis of their effectiveness. No studies have focused on the frequency of unplanned extubations in Russia, which is a good motivator for conducting research on unplanned extubations in the national healthcare system. The authors hope to draw the attention of clinicians and healthcare managers to this problem as one of the criteria for the quality and safety of medical care for children.

Validation of Brand Citizenship Behavior Development Model in Medical Tourism Employees

Background: Medical tourism industry as a service industry needs to take measures including branding to attract and retain tourists. This study was conducted with the aim of improving branding in medical centers active in medical tourism, through the test of the brand citizenship behavior development model of employees, which was calculated from a qualitative research based on the Foundation Data Model.
 Methods: The current field-survey research was conducted on a sample of 384 employees in contact with patients, 10 hospitals with admission departments for international patients in Tehran city, selected using convenience sampling method. The data were collected using a researcher-made questionnaire. The reliability of the questionnaire was evaluated with Cronbach’s alpha index and composite reliability, and its validity was evaluated using content validity and construct validity. Data analysis was done by structural equation modeling using SPSS 22 and Smart Pls 3 software.
 Results: All research hypotheses were confirmed, including the effect of causal categories in the three dimensions of organization, employee, and tourist on brand citizenship behavior, the effect of intervening and foundational categories on comprehensive marketing and branding planning except for organizational justice and social responsibility of the organization, the impact of brand citizenship behavior on the comprehensive planning of marketing and branding and finally the effect of brand citizenship behavior by mediation of comprehensive planning of marketing and branding on the consequences related to tourists, organizations, employees and extra-organizations. The evaluation of the structural part of the model and the relationship between the internal and external construct also indicated the optimal fit of the model.
 Conclusion: Attracting the support of employees in the direction of extra-role behaviors that strengthen brand identity and benefit from its positive organizational and extra-organizational results, requires the attention of managers and relevant officials to various organizational, managerial, individual, etc. factors. Moreover, creating a strong brand in medical centers requires comprehensive planning to increase the participation of employees of these centers.

From molecular mechanisms of prostate cancer to translational applications: based on multi-omics fusion analysis and intelligent medicine.

Prostate cancer is the most common cancer in men worldwide and has a high mortality rate. The complex and heterogeneous development of prostate cancer has become a core obstacle in the treatment of prostate cancer. Simultaneously, the issues of overtreatment in early-stage diagnosis, oligometastasis and dormant tumor recognition, as well as personalized drug utilization, are also specific concerns that require attention in the clinical management of prostate cancer. Some typical genetic mutations have been proved to be associated with prostate cancer's initiation and progression. However, single-omic studies usually are not able to explain the causal relationship between molecular alterations and clinical phenotypes. Exploration from a systems genetics perspective is also lacking in this field, that is, the impact of gene network, the environmental factors, and even lifestyle behaviors on disease progression. At the meantime, current trend emphasizes the utilization of artificial intelligence (AI) and machine learning techniques to process extensive multidimensional data, including multi-omics. These technologies unveil the potential patterns, correlations, and insights related to diseases, thereby aiding the interpretable clinical decision making and applications, namely intelligent medicine. Therefore, there is a pressing need to integrate multidimensional data for identification of molecular subtypes, prediction of cancer progression and aggressiveness, along with perosonalized treatment performing. In this review, we systematically elaborated the landscape from molecular mechanism discovery of prostate cancer to clinical translational applications. We discussed the molecular profiles and clinical manifestations of prostate cancer heterogeneity, the identification of different states of prostate cancer, as well as corresponding precision medicine practices. Taking multi-omics fusion, systems genetics, and intelligence medicine as the main perspectives, the current research results and knowledge-driven research path of prostate cancer were summarized.

PREVALENCE OF ANAPLASMOSIS IN SMALL RUMINANTS IN SOME SELECTED LIVESTOCK FARMS IN WUKARI METROPOLIS TARABA STATE NIGERIA

Anaplasmosis is a tick-borne haemo-parasitic disease that causes huge economic loss in small ruminant flocks. The pathogen, Anaplasma Spp destroys red blood cells resulting in anaemia. The study was aimed at determining the prevalence of Anaplasmosis in Goats and Sheep in Wukari metropolis, Taraba State, Nigeria and to determine the prevalence based on age and sex. A total of 100 small ruminants (n =50 sheep, n =50 goats) were randomly sampled. 5mls of blood were collected via jugular vein puncture stained with Giemsa, and examined under a microscope for the pathogen. An overall prevalence of 21% was obtained; goats had a prevalence of 32% while sheep had 10%. Based on age, the prevalence was observed higher in adults (>2yrs) than the young ones (≤ 2yrs), while prevalence based on sex was higher in females than in the males. Prevalence among the female animals was observed higher in pregnant ones in both goats and sheep and therefore, special veterinary and management care should be given to tick infested pregnant animals because of their prone to the disease due to their suppressed immunity during pregnancy. Also, adult animals that have gone through many ticks’ seasons with heavy tick infestation should also be given special veterinary and management attention. Veterinary care through prevention and control of ticks by chemical method either by fumigation of the animal farms with acaricides or regular treatment of tick infested animals with acaricides by direct application on the animal host is recommended. Also, management changes such as clearing bushes, keeping pastures mowed and avoiding tick habitats during the season of greatest tick activity may be helpful and therefore recommended. This will reduce the prevalence of the disease with the resultant effect of reduced economic loss.

The role of corporate social responsibility as a moderating factor in influencing bank performance in Indonesia

An important factor in increasing public trust in banks is to show bank performance, so it is necessary to know the factors that influence bank performance. Therefore, it is important to attract the attention of bank management. This study aims to determine the factors influencing bank performance by using social responsibility as a moderating variable. This study involved 20 banks in Indonesia and used a quantitative approach. Secondary data sources were used for data collection and analyzed using a regression equation model. The results show that non-performing loans and bank size have no effect on bank performance. Meanwhile, loan-to-deposit ratio and corporate social responsibility have a positive effect at the 1% significance level. The results of testing the moderation effect obtained t-statistic values of –0.365 and –4.269. These results show that social responsibility has a negative effect, does not moderate the relationship between non-performing loans and bank performance, but has a negative effect, moderating the relationship between the loan-to-deposit ratio and bank performance. These findings have policy implications for bank performance through the implementation of corporate social responsibility policies. AcknowledgmentsThe authors would like to thank the DPPMP of Stikubank University for supporting the funding of this research. Thanks also to the NGEJUS - FEB Unisbank team who helped provide the facilities needed for this study.

Nature is ours! – Psychological ownership and preferences for wind energy

Psychological ownership (PO) is a phenomenon whereby individuals feel ownership of goods they do not necessarily formally own. A substantial body of literature in marketing, consumer psychology, and organizational sciences conceptualizes PO as value-enhancing and an underlying factor of the endowment effect. Recent psychological research has documented that people can also experience PO of environmental public goods and suggested that PO could generate land use conflicts and territorial behavior, which is particularly relevant for renewable energy development. Renewable energy represents a critical social issue with competing interests and policy objectives, often faced with severe public opposition. More research is needed on the underlying mechanisms of opposition to mitigate conflicts and increase efficiency in policy implementation. In this paper, we assess how PO influences people's economic choices and valuation of environmental effects from wind energy, illuminating psychological processes underlying decision-making. First, we provide a novel theoretical framework suggesting that PO increases people's valuation of environmental public goods and leads to resistance against their transformation due to weak substitutability between environmental protection and money income. We test these predictions in two discrete choice experiments on preferences for wind energy, where one examination is conducted from a local perspective and the other from a national perspective. The national experiment permits the analysis of spatial dimensions of PO and willingness to pay to avoid wind energy externalities. Using a hybrid mixed logit approach, we find consistent support for hypothesized effects in both experiments. Our scientific findings suggest that the PO phenomenon should be given more attention in public management of renewable energy development to overcome land use conflicts and territorial behavior.

Flood hazards and susceptibility detection for Ganga river, Bihar state, India: Employment of remote sensing and statistical approaches

Climate change and flooding are related issues on the Earth's surface, while numerous lowland areas, especially delta regions, are mostly affected by flood hazards. Hence, flood susceptibility mapping and the simulation of future effect areas are essential for hazard management and awareness. The river floodplain areas of the Ganga River in the Bihar state are the most affected due to high annual floods. Floods cause huge economic losses and environmental degradation, such as deforestation, riverbank erosion, and water quality loss. Thus, flood vulnerability measurement is a serious concern in this area, which involves building proper awareness and mitigation strategies to achieve sustainable development goals. Remote Sensing (RS) is widely applied to such hydrological issues. Hence, statistical approaches, such as the Analytical Hierarchy Process (AHP), Frequency Ratio (FR), and Fuzzy-AHP (FAHP) algorithms, were applied for flood susceptibility analysis in the selected flood plain of the Ganga River in the Bihar state. The most suitable flood susceptibility areas of three different approaches were 9604.21 km2 (AHP), 9712.48 km2 (FAHP) and 9598.28 km2 (FR), while river and channel areas were selected as not suitable area. The flooded maps indicated the flooded lands using Google Earth Engine (GEE) of different years are 2977.69 km2 (2020), 10481.63 km2 (2021), and 1103.89 km2 (2022), respectively. The results of the current study indicate that this area is essentially in need of serious attention for future hazard management and adaptation strategies for the reduction of flooded areas, in addition to the reduction of socio-economic variability in monsoon regions. Otherwise, floods destroyed cropland, increased food scarcity, and caused huge socio-economic losses.

From early curiosity to space wide web: The emergence of the small satellite innovation ecosystem

Innovation ecosystems have gained significant scholarly and managerial attention. Much of the literature focuses on established ecosystems, and the limited research that examines ecosystem emergence does not dig deeper into the dynamics and challenges during the process of emergence. With a focus on the transition from birth to growth of an ecosystem, this paper fills this important gap by systematically examining how a nascent ecosystem develops into a thriving one. Employing a conceptualized composition approach, we conduct an in-depth qualitative study on the emergence of the modern small satellite ecosystem from 1981 to 2017. Our case analysis demonstrates a dynamic process through which a seed innovation gradually grows into a thriving ecosystem without a centralized sponsor. We explicate how tensions arise within an evolving ecosystem and how forces hindering specialization delay the emergence process. We then develop a process model of ecosystem emergence to conceptualize how actors gradually become specialized, how their specialization decisions coevolve with the ecosystem value proposition, and how tensions get resolved through a complex and iterative process. We contribute to the literature by advancing an evolutionary view of ecosystem emergence with an in-depth analysis of the transition from birth to growth of an ecosystem.

The Effect of Anxiety on Intraoperative and Postoperative Pain in Patients Undergoing Dermatologic Surgery: Learn to Manage

Background: Dermatological surgery has a primary role in dermatologists' daily practice and is usually performed under local anesthesia. This approach required particular attention in patient management before, after, and especially during the surgical procedures. Many people experience anxiety and negative emotions when approaching surgery, and how they feel before surgery affects outcomes after surgery. Objective: The main goals of the present research were to measure and describe anxiety and pain in dermatologic surgery patients and to investigate the anxiety prediction power in predicting surgical pain. Anxiety has been considered at two different moments: before the surgery (preoperative anxiety) and immediately after (postoperative anxiety). Intraoperative as well as postoperative pain have been assessed. The relationships between these two main variables and other factors, including demographics, skin disease history, and vital signs, have been analyzed. Results: The first data concerns the number of patients who experienced preoperative clinical anxiety, which is equal to 150 (29.4%) and has been reduced to 74 (14.5%) regarding postoperative anxiety. Preoperative anxiety, but not postoperative anxiety, significantly contributes to pain prediction. Occupation and previous tumor surgery resulted the main factors associated with preoperative anxiety in intraoperative pain prediction. Diastolic blood pressure, patient occupation, and previous tumor surgery were associated with preoperative anxiety in predicting postoperative pain. Conclusion: Detecting anxiety pre and post-surgery in patients and knowing its relation with pain may allow corrective or palliative measures since anti-inflammatory medication may increase the risk of postoperative bleeding and complications. Patients with features linked to pain perception variation require increased attention to pain management.

Automotive Silicon Carbide Power Module Cooling With a Novel Modular Manifold and Embedded Heat Sink

Abstract The next generation of integrated power electronics packages will implement wide-bandgap devices with ultrahigh device heat fluxes. Although jet impingement has received attention for power electronics thermal management, it is not used in commercial electric vehicles (EVs) because of the associated pressure drop and reliability concerns. In this paper, we present a modular thermal management system designed for automotive power electronics. The system achieves superior thermal performance to benchmarked EVs while adhering to reliability standards and with low pumping power. The system utilizes a low-cost and lightweight plastic manifold to generate jets over an optimized heat sink, which is embedded in the direct-bonded-copper (DBC) substrate. The embedded heat sink concept leverages additive manufacturing to add elliptical pin fins to the DBC substrate. The heat sink geometry is optimized for submerged jet impingement using a unit-cell model and an exhaustive search algorithm. The model predictions are validated using unit-cell experiments. A full-scale power module model is then used to compare the DBC-embedded heat sink against direct DBC cooling and baseplate-integrated heat sinks for single-sided (SS) and double-sided (DS) cooling concepts. Using the SS and DS DBC-embedded cooling concepts, the models predict a thermal resistance that represents a reduction of 75% and 85% compared to the 2015 BMW i3, respectively, for the same water-ethylene glycol inverter flowrate. We have shown that an inverter with a 100-kilo-Watt-per-liter power density is achievable with the proposed design.

The Impact of State Internally Generated Revenues on Total State Revenues and Financial Viability: A Case Study of Lagos State, Nigeria

Internally Generated Revenue (IGR) has been a focus of attention in public financial management because of its key role to Total State Revenue and Financial Viability (TSR&FV). Constant neglect of IGR in states due to over reliance on federal allocation has led to shortage of TSR&FV for funding and governance. Researches have been conducted on IGR in public sector with focus on transport infrastructures, personal income tax, tax administration and tax evasion but with less emphasis on the impact of IGR on TSR&FV. Therefore, this study examined the probable impact of state IGR on TSR&FV of Lagos State, Nigeria. The study adopts ex-post facto research design. Secondary data were extracted from Nigeria Bureau of Statistics annual report of 2011 to 2021. Data were analyzed with descriptive and inferential statistics at 5% level of significance. The study revealed that state IGR positively impact TSR&FV (Adj.R2=0.99250, F(5,10)=244.1106, p=0.000). The study concluded that IGR have significant influence on TSR&FV and that IGR contribute maximally to TSR&FV. Moreover, Pay As You Earn tax has the highest contribution (63.9%) to state IGR while direct assessment and road tax have the least contribution of 3.9% and 2.1%, respectively. The study recommends that State government should ensure better revenue management and good governance to boost tax morale and tax compliance. Government should also put more policies on revenue generation, training of revenue officers, and funding of revenue agencies. Similarly, new revenue base should be identified and pursued within the ambit of the law to drive TSR&FV.

Attention to Digital Innovation: Exploring the Impact of a Chief Information Officer in the Top Management Team

We draw on the attention-based view of the firm to examine whether and when the presence of a CIO in the TMT has a positive effect on both firms’ ideated digital innovation (IDI) (i.e., the intensity of firms’ digital patenting activity) and commercialized digital innovation (CDI) (i.e., the digital sophistication of firms’ new products). Building on the idea that attention processes are context dependent, we also explore the moderating roles of CEO characteristics (IT background and role tenure) as well as environmental characteristics (the industry’s IT attention). We analyze data from a cross-industry panel of U.S. S&P 500 firms over eight years that includes up to 2,852 firm-year observations. The results indicate that CIO presence in the TMT is positively related to a firm’s IDI and CDI. Furthermore, they show that the organizational context related to CEO characteristics moderates the CIO-CDI relationship and that the environmental context related to the industry’s IT attention moderates the CIO-IDI relationship. Our research contributes to the information systems literature by providing robust evidence that CIO presence in the TMT positively influences a firm’s digital innovation outcomes, showing how internal and external boundary conditions affect the work of CIOs, and elaborating the role of managerial attention as an underlying mechanism explaining digital innovation.

Pengaruh Kualitas Audit Terhadap Hubungan Pengungkapan Other Comprehensif Income (OCI) dengan Earning Management

Change in accounting standards in Indonesia uses international standards became the focus of attention for company management because they had to report other comprehensive income (OCI). OCI components contain high assumptions, estimates and judgments from management, therefore high quality audits may reduce earnings management of OCI. The aim of this research is to analyze the effects of audit quality on relationship of other comprehensive income disclosure with earnings management. Research type is descriptive verification. The dependent variable in this research is the earnings management which proxy by discretionary accruals and use modified-Jones Model. Other comprehensive income as independent variable that measured by OCI ratio. While audit quality as moderator variable using dummy variable, KAP big four given a value of 1 and KAP non-big four given a value of 0. This research also use control variable and firm size as measured by total assets of the company and categorizing big and small companies by divided into 25% for the highest asset value for large companies and 25% of the lowest asset value for small companies. This research uses secondary data, financial data from the company’s official website and Icamel from 2019-2021. The sampling method used in this research is purposive sampling. Methods of data analysis in this research using multiple linear regression analysis, F-test and coefficient determination. The results of this research by F test with significant value 0.000 (<0.005) and the direction of negative coefficient indicates that there is significant influence of audit quality on the relationship of other comprehensive income disclosure with earnings management, a degree of influence is 18% as evidenced by the value of adjusted R2. Based on the results of the research are expected to related parties in the capital market may encourage capital market participants to optimize the information contained in the financial statements, including information on other comprehensive income.