This paper presents a framework to plan organizational incentives for aligning usage behavior with organizational objectives across various IT adoption stages. Our framework is motivated by the introduction of incentive alignment as another dimension in Information Systems design (Ba et al., 2001) and is based on technology diffusion models presented in the literature. We focus in particular on...

This paper studies discretionary charges, which I define to be fees and levies that are collected at the discretion of local officials, as firm output distortions. I document that there is an inverted-U relationship between size of firms and discretionary charges paid by firms in China. I build a simple political economy model that captures interactions between firms and local officials. These ...

This study aimed to evaluate the urinary excretion of sodium and potassium, and to estimate the main food sources of sodium in Maputo dwellers. A cross-sectional evaluation of a sample of 100 hospital workers was conducted between October 2012 and May 2013. Sodium and potassium urinary excretion was assessed in a 24-h urine sample; creatinine excretion was used to exclude unlikely urine values....

Recent evidence indicates that spending discretionary money with the intention of acquiring life experiences-events that one lives through-makes people happier than spending money with the intention of acquiring material possessions-tangible objects that one obtains and possesses. We propose and show that experiences are more likely to be shared with others, whereas material possessions are mor...

The purpose of this paper is to study the suitability of loan loss provision (LLP) of Iranian banks when the industry is dealing with earning management behaviors. This goal has been reached using a two-step approach to analyze the discretionary component of LLP and then examine the relevant factors. This empirical study uses an unbalanced panel data of 15 listed banks during the 2006-2017 peri...

Population dietary guidelines have started to include information about the environmental impacts of food choices, but more quantifiable evidence is needed, particularly about the impacts associated with discretionary foods. This paper utilised the 2011-2012 Australian Health Survey food intake data along with a highly disaggregated input-output model to estimate the greenhouse gas emissions (G...

This paper reviewed and analyzed the development of our nation’s loan loss provision system, then studied the relations of commercial bank loan loss provision and earnings management and capital management through empirical study. This paper selected 14 domestic commercial banks of year 2001-2009 as data sample, using Kanagaretnam et al.’s (2003) research method, dividing the loan loss provisio...

As salt is a potential vehicle for delivering iodine to a population, study on salt intake is important. Many methods have been used to measure iodised-salt intake, but the methods were suspected to be inaccurate. A new method, called a lithium-marker technique, has been considered as suitable and safe; hence it has been proposed as a gold standard for measuring the actual salt intake of an ind...

INTRODUCTION Salt intake increases fluid intake and, consequently, blood pressure (BP) and interdialytic weight gain (IDWG), known as morbi-mortality risk factors for hemodialysis (HD) patients. OBJECTIVE Evaluate salt intake and food sources, as well as its relationship with demographics, clinical and nutritional parameters. METHODS Cross-sectional study with 109 patients (66% women, age =...

Interventions are required to reduce children's consumption of discretionary foods and drinks. To intervene we need to identify appropriate discretionary choice targets. This study aimed to determine the main discretionary choice contributors to energy and key nutrient intakes in children aged 2-18 years. Secondary analyses were performed with population weighted, single 24 h dietary recall dat...