2010),"Offline and online banking -where to draw the line when building trust in e-If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The implementation of e-banking projects highlights the importance of digital transformation for contemporary organizations in order to survive and achieve competitive advantage in a digital economy. This paper aims to explore the development process of digital transformation through an e-banking project based on the resource fit concept. Design/methodology/approach -The qualitative method of case study is applied. In total, 17 in-depth interviews and secondary data were collected and analyzed. Findings -Numerous researches related to e-banking have focused on either the resource-based theory or strategic fit perspective, but not on both. This paper makes a unique contribution by constructing a resource fit framework that integrates these two theories. This framework offers a theoretical advancement in the resource fit literature. It includes four dimensions: external resource fit, internal resource fit, external capability fit, and internal capability fit. Through an actual empirical case examination of the resource fit framework, this study explored eight critical factors necessary for successful e-banking project implementation. Research limitations/implications -This study fills a theoretical gap by developing an integrative framework and evaluating it via an empirical case study. Hence, examining this framework for organizational digital transformation in different industries and multiple case studies with cross-cases comparison will be valuable for future research.Practical implications -The study demonstrated that managing digital transformation can be challenging, but awareness of, and preparedness for, analysis of both the resources/capability and external demands through the resource fit perspective are necessary. Originality/value -This paper offers a pioneer framework in the resource fit field and makes a practical case examination that can be useful for researchers and practitioners by taking a more detailed view of digital transformation development.

PurposeThe purpose of this paper is to examine the validity of the Ohlson model and to explore the influence of intellectual capital (IC) on corporate value (V) and value creation (VC) in order to develop a business valuation model served as the managerial criterion of IC.Design/methodology/approachHypotheses are based on current research on the Ohlson model and IC. Descriptive statistics are used to find the data patterns. Information content and incremental information provided by various capital sources are validated through multiple and stepwise regression.FindingsCorporate value is measured by both IC and financial capital (FC). The Ohlson model with FC reveals information that is significant in corporate value. Besides, FC and IC – mainly, innovation and human capital – contains a great deal of incremental information in terms of V and VC.Research limitations/implicationsIn addition to financial statement, IC must be taken into account when intending to do business valuation.Practical implicationsTo create higher corporate value, corporations must actively place a high premium on their IC and manage it well, particularly for innovation and human capital.Originality/valueThis paper focuses on the information technology industry in Taiwan. It, respectively, uses the share price and price and book value models to represent V and VC. It cites the more complete four aspects of IC, which are referred to as “other information”, to combine IC and the Ohlson model.

Purpose -The purpose of this paper is to compare the competitiveness of the economies of Taiwan and Korea. Design/methodology/approach -The comparison between Taiwan and Korea is based on the average value of the data over five years (2000)(2001)(2002)(2003)(2004). It applies a generalized double diamond model approach to analyse the overall competitiveness of these two small open economies. Findings -Taiwan surpasses Korea in all decisive factors with the exception of the demand condition in the domestic diamond in the years 2000-2004, which is due to Korea's population being more than double Taiwan's. As to the international diamond, Taiwan enjoys comparatively high competitiveness, and its international diamond is better than Korea's in all four parts. Research limitations/implications -The data sources include: Indicators of Science and Technology, Taiwan, 2004 and 2005, Korean National Statistical Office and related statistical data obtained from various government agencies, including data on factor, demand, firms strategy, structure, and rivalry covering the period from 2000 to 2004, whereas related and supporting industries only covered the years 2000-2003. Originality/value -This is the first paper to apply a generalized double diamond model approach to analyse and to compare the competitiveness of the economies of both Taiwan and Korea. Its empirical evidences and policy implications is of interest to academicians, government officials, and business managers.

This article begins with the observation that people often cooperate in social dilemmas. Specifically, they may do so either for altruistic reasons or for reasons indirectly linked to self-interest. Because these competing motivations exist in different contexts, we explore the consequences of the incorporation of altruism in the economic framework in the context of a series of prisoner's dilemma experiments. Our experiments involve student subjects in groups of three. Each student plays two rounds of a monetary prisoner's dilemma game with the other two subjects in that group. We find evidence for recognizably different levels of the altruistic behavior of cooperation due to personal attributes and specific experimental conditions. Cooperation rates are higher for female students and more senior students. Of more interest is the evidence that economics majors tend to behave more cooperatively than noneconomics majors.

This paper is to explore the relationship between banks' performance and their nonperforming loans (NPLs). The banks' performance through a network production process structure with NPLs is developed. With increasing NPLs in recent years, the quality of lending assets is a key significant and influencing factor for banks' operational risk. The research methodology is to integrate the radial and nonradial measures of efficiency into the network production process framework with NPLs; this study utilizes network epsilon-based measure model to evaluate the banking industry performance. In addition, the key characteristics of the bank industry including those of financial holding companies and privatized government banks are needed to be figured out and to provide insight into what causes imperfectly competitive conditions for some banks. The results demonstrate that the banking sector grew consistently in three aspects of operation: operating performance, profitability performance, and risk management in the last five years of the subject period. These results showed that the overall banking sector was capable of pursuing growth in both operations and profits while accounting for risk management. The potential applications and strengths of network data envelopment analysis in assessing financial organizations are also highlighted.