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An intellectual structure of activity-based costing: a co-citation analysis
(2014)
Kuo, Hsiu-Kuei
;
Yang, Chyan
;
運輸與物流管理系註：原交通所+運管所
;
經營管理研究所
;
Department of Transportation and Logistics Management
Purpose - The purpose of this paper is to show that by exploring the intellectual structure of activity-based costing (ABC) based on the citation database of Google Scholar, one can understand the evolution and core ideas of the ABC discipline. Design/methodology/approach - This study employs the document co-citation method to model the intellectual structure of ABC between 1988 and 2008. After an initial co-citation analysis of the condition-limited literature set to find the relationships between core articles, this study further implements multivariate statistical techniques to construct representations for the ABC intellectual structure. Findings - A total of four important subjects chronologically provide a panoramic view of the evolution of ABC. This study finds some dimensions of the results to be in accordance with prior research, but further achieves insights into the core ideas underpinning the ABC discipline. It demonstrates the validity of this study conducting a co-citation analysis based on the citation data of Google Scholar. Research limitations/implications - The classification, core articles, and evolution of the ABC literature published in the past two decades benefit academic researchers conducting future studies that build systematically on prior research. Practical implications - The intellectual structure of the ABC discipline explains and predicts the stages of ABC implementation's life cycle. For the accounting profession, this helps a consultant/practitioner in sub-fields of the ABC domain to quickly and easily enlarge the coverage and viewpoints or perspectives within his/her cluster of interest and to jointly consider the successful factors of implementing ABC in an organization. Originality/value - The empirical feasibility of using digitally archival information to model an intellectual structure of ABC is attained; and the intellectual structure and its various representations provide researchers, consultants, and practitioners with a macroscopic and dynamic view of the ABC discipline.
Implementing digital copyright on the internet through an enhanced creative common licence protocol
(2009)
Yang, Chyan
;
Liao, Hsien-Jyh
;
Chen, Chung-Chen
;
經營管理研究所
;
資訊管理與財務金融系註：原資管所+財金所
Purpose - The purpose of this paper is to explain the Creative Common license (CC license) a digital copyright license, which can clearly express the scope of copyright granted by the owners and therefore help users, including crawlers and software robots, to comprehend the scope of authority and then collect digital contents via the internet legally. However, both the complex format and difficulty in embedding the digital codes in a binary file impede the spread of CC licenses. This paper seeks to propose a new protocol CCFE, based on the CC license, to solve the above problems. Design/methodology/approach - Instead of embedding the CC licensing information in the body of a CC file, CCFE attaches the authentication information in the file extension. The syntax of CCFE to verify the validity of CCFE is illustrated. Findings - CCFE allows the authorization data to be embedded and is consequently preserved in the process of duplication and transmission. Thus the portability of the authentication method is magnified. In addition, users can use general search engines, like Google, to find the CC licensed documents. Originality/value - The paper points out the disadvantages of the current CC license and explains a new protocol. Furthermore, it explains how this new paradigm can be used for constructing an online digital library and how librarians can use software robots to collect digital contents on the internet within copyright guidelines.
Using the Robots.txt and Robots Meta tags to implement online copyright and a related amendment
(2010)
Yang, Chyan
;
Liao, Hsien-Jyh
;
經營管理研究所
;
資訊管理與財務金融系註：原資管所+財金所
;
Institute of Business and Management
Purpose - The Robots.txt and Robots Meta tags constitute a set of instruments that can be used to instruct software robots. However, the current version of Robots.txt and Robots Meta tags are both too simple and ambiguous in an internet world with many potential conflicts, especially in terms of copyright and trespass to chattels. This paper seeks to propose an amendment to the Robots.txt and Robots Meta tags to solve the problems. Design/methodology/approach - Instead of following personal experience, this paper surveys several predominant cases in an attempt to find general principles that can be used as guidelines to amend the Robots.txt and Robots Meta tags. Findings - According to several court cases, the Robots.txt and Robots Meta tags can not only be used to simply allow or refuse the software robots, but also expressing the online copyright authorization policies of webmasters. Any robot following the given policies can prevent possible conflicts, and undoubtedly, any robot ignoring these may be in breach of the law. In terms of adapting to their new roles successfully, the Robots.txt and Robots Meta tags need some supplements and adoption; as a result, the webmasters can express their will more explicitly and avoid unnecessary disputes in relation to copyright authorization scope and trespass to chattels as well. Originality/value - This paper reveals the new function of the Robots.txt and Robots Meta tags. Based on this new function, this paper points out the disadvantages of the current Robots.txt and Robots Meta tags and proposes new a comprehensive amendment based on this new function.

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