An inherent aspect of an audit is the level of task complexity that junior auditors (staff and senior level associates) endure on a daily basis. This complexity directly impacts an auditor’s ability to form an appropriate problem representation, which in turn impacts judgment performance. One of the key components of this process is having sufficient knowledge for purposes of problem representation; without it, the auditor’s problem representation and ultimately judgment performance are negatively impacted. Conversely, audit teams can positively influence the conciseness of problem representation and performance by way of effective task-specific knowledge transfer. Knowledge transfer in the audit field occurs during three distinct phases: when an auditor reviews prior and/or current year workpapers; when an auditor requests help; and/or during the workpaper review process. For purposes of efficiency and increasing (i.e. improving) problem representation, prior to any deleterious effects, it’s critical that the audit profession understand how to maximize the knowledge transfer as soon as possible after the auditor’s initial assignment of the task. Because auditors commonly will immediately refer to audit programs in the current year documentation in the electronic audit file to gain an understanding of the task, maximizing the knowledge transfer within the electronic audit file is critical to increasing auditor judgment performance. I propose utilizing media richness theory to establish an increased media rich transfer of knowledge via the electronic audit file from the audit managers (expert) to junior auditors (novice). Procedure screens within the electronic audit file would likely be categorized as “written, formal” mediums within the media richness theory, because the source of information is impersonal. However, if audit firms can successfully transform the transfer of information within the audit files from being solely formal document screens to also incorporate personal source characteristics, they will successfully increase the information richness, which will allow for a more successful transfer of knowledge and subsequently the ability for the auditor to more effectively form a problem representation.

Purpose: The purpose of this study is to investigate the influence of social media marketing activities on customer equity and how that drive affects purchase intention in the context of the hotel industry with the perspective of Y-Generation. Design/methodology/approach: An explanatory, deductive, quantitative research approach and cross-sectional research design were utilized within this research, where self-completed questionnaires were distributed online with a number of 136 valid responses collected. Findings: The research found that social media marketing activities positively affected customer equity in the context of hotel industry. Brand equity and relationship equity had positive influence on customer’s purchase intention. Finally, information richness negatively moderated the relationship between social media marketing activities and purchase intention. Research implications/limitations: The main implication of this research is social media marketing activities should be utilized as an effective marketing strategy to enhance customer equity. In addition, for hotel managers, creating emotional tie with brands and building bond with customers are supposed to take priority. The main limitation of this research is the language barriers and the research is considered not to be generalized since most respondents are students. Future research: Further research could investigate how social media marketing activities influence other industries and also investigate other different consumer groups such as X-Generation. Sociodemographic variables such as gender, income, backgrounds could be used as moderators in future. Cultural difference is  interesting to go depth regarding to this topic.

This thesis considers the cultural significance of Web-based exchange practices among the participants in contemporary western mainstream culture. The thesis argues that analysis of these practices shows how this culture is consumption oriented, event-driven and media obsessed. Initially, this argument is developed from a critical, hermeneutic, relativist and interpretive assessment that draws upon the works of authors such as Baudrillard and De Bord and other critiques of contemporary 'digital culture'. The empirical part of the thesis then examines the array of popular search terms used on the World Wide Web over a period of 16 months from September 2001 to February 2003. Taxanomic classification of these search terms reveals the limited range of virtual and physical artefacts that are sought by the users of Web search engines. While nineteen hundred individual artefacts occur in the array of search terms, these can classified into a relatively small group of higher order categories. Critical analysis of these higher order categories reveals six cultural traits that predominant in the apparently wide array of search terms; freeness, participation, do-it-yourself/customisation, anonymity/privacy, perversion and information richness. The these argues that these traits are part of a cultural complex that directly reflects the underlying motivations of contemporary western mainstream culture. The daily practices of Web-based search and exchange thus reproduce and reinforce this cultural complex. The empirical work of the thesis validates the critical assessment of western mainstream culture developed in the initial chapters of the thesis.

In recent years, the growth of Internet¡¦s popularity and prosperity not only brings about people¡¦s intention to utilize Internet service, but also enhances the attractiveness of e-commerce. Many entrepreneurs spot how usages of Internet can benefit their business due to its main advantages, such as low cost and fast reaction. As the result, besides the traditional retail sales and leaguers, many other businesses gradually started to adopt Internet as a mean to interact with their customers, including online shopping and other services. On the other hand, for customers, it is extremely convenient to simply sit in front of their desktops, look through catalogs, and buy what they like with several simple clicks on their computer screens. Because of the convenience of online store, more and more people started trying this modern way of shopping. The purpose of this study is to investigate what external factors would affect online shoppers¡¦ intention to purchase items online, and how various available items influence shoppers¡¦ intention to buy things through Internet. The result of the study shows that internet shoppers¡¦ intention to purchase items online is directly proportional to the products¡¦ digitalized degree, network readiness index, and geographical factors; inverse related to the information richness and technology acceptance. Moreover, there are also significant differences in ratios of online shopping among various countries and products.

近十年來，平衡計分卡（Balanced Scorecard）在全世界廣為流行，掀起企業導入的熱潮，也引起學術研究的興趣。平衡計分卡普遍受重視的原因之一在於提升經理人員策略認知。本研究主要探討平衡計分卡在策略溝通上之效益，運用在組織溝通領域的資訊豐富理論（Media Richness Theory），及該理論中模糊度（Equivocality）與媒介選擇（Media Match）之概念。首先，本研究測試平衡計分卡在其架構下轉化策略的效益。其次，本研究將經理人員依照有無參與平衡計分卡設計分為兩組，分析經理人員在有（無）設計平衡計分卡經驗下，如何選擇溝通平衡計分卡的媒介。最後，本研究同時檢視平衡計分卡在策略溝通上的效果。本研究的資料來自於一家推行平衡計分卡多年的汽車經銷商，且該公司約有三分之一的人員參與過平衡計分卡之設計。 分析的結果顯示：(1) 透過平衡計分卡的架構，策略被轉化成一般營運的語言; (2)有設計平衡計分卡經驗的經理人員選擇較豐富的媒介(Rich Media)來溝通較模糊的平衡計分卡內容，選擇較貧乏的媒介(Lean Media)來溝通較清楚的內容，無推行平衡計分卡經驗的經理人員則沒有此效果。另外，分析結果顯示，與無參與設計的經理人員相比，有參與平衡計分卡設計的經理人員擁有較清楚的策略認知，及深入策略之落實度。 / During the recent decade, the balanced scorecard (BSC) is wide-spread all over the world, and not only attracts companies’ implementation, but academic research as well. BSC is featured as a strategy communication device that is capable of increasing managers’ strategic awareness. The study mainly focuses on the benefits of BSC’s strategy communication with the appliances of the constructs of unequivocality and media match in Media Richness Theory (MRT), one of theories in organization communication field. First of all, the study tests the BSC’s effect upon translation of strategy in its structure. Secondly, managers are sorted into two groups based on their (non)involvement in BSC-designing, and the study analyzes how each group selects media to communicate BSC messages. Finally, the study examines the benefits of BSC’s strategy communication. Data are from a vehicle dealer that implemented BSC for years and, about one third managers in case company participated in designing BSC. The specific results show that (1) in BSC’s structure, the strategy is translated into operation terms; (2) managers who are involved in designing BSC match rich media with ambiguous BSC elements, and lean media with clear element, but this selection does not hold for the noninvolved. Also, the results indicate that, compared with managers without BSC-designing experience, those who have BSC-designing experience have clearer strategic awareness, which improves the execution of strategy.