Search results

Learning from safety accidents and sharing safety knowledge has become an important part of accident prevention and improving construction safety management. Considering the difficulty of reusing unstructured data in the construction industry, the knowledge in it is difficult to be used directly for safety analysis. The purpose of this paper is to explore the construction of construction safety knowledge representation model and safety accident graph through deep learning methods, extract construction safety knowledge entities through BERT-BiLSTM-CRF model and propose a data management model of data–knowledge–services.

The ontology model of knowledge representation of construction safety accidents is constructed by integrating entity relation and logic evolution. Then, the database of safety incidents in the architecture, engineering and construction (AEC) industry is established based on the collected construction safety incident reports and related dispute cases. The construction method of construction safety accident knowledge graph is studied, and the precision of BERT-BiLSTM-CRF algorithm in information extraction is verified through comparative experiments. Finally, a safety accident report is used as an example to construct the AEC domain construction safety accident knowledge graph (AEC-KG), which provides visual query knowledge service and verifies the operability of knowledge management.

The experimental results show that the combined BERT-BiLSTM-CRF algorithm has a precision of 84.52%, a recall of 92.35%, and an F1 value of 88.26% in named entity recognition from the AEC domain database. The construction safety knowledge representation model and safety incident knowledge graph realize knowledge visualization.

The proposed framework provides a new knowledge management approach to improve the safety management of practitioners and also enriches the application scenarios of knowledge graph. On the one hand, it innovatively proposes a data application method and knowledge management method of safety accident report that integrates entity relationship and matter evolution logic. On the other hand, the legal adjudication dimension is innovatively added to the knowledge graph in the construction safety field as the basis for the postincident disposal measures of safety accidents, which provides reference for safety managers' decision-making in all aspects.

This paper aims to examine how visual elements used in packaging design relate to diasporic consumer identity and influence aesthetic appreciation.

Drawing on social identity theory, research on aesthetic principles and using a mixed methods approach, two studies are conducted. Study 1 involves a qualitative exploration of the nature of diasporic consumer identity and its relation with visual design in packaging. Study 2 involves quantitative testing and calibration of this relationship and its subsequent influence on aesthetic appreciation.

Diasporic consumers from the Middle East appreciate hybrid visual designs and prefer packaging that strikes an optimum balance of visual elements (colour, shapes, patterns) from the heritage aspects of their ancestral homeland and more contemporary aspects from their culture of living. Preference for balance elicits an overall positive diasporic identity feeling that mediates the relationship with aesthetic appreciation of visual design in packaging.

These findings offer new knowledge about the role of visual design in packaging in delivering symbolic value to diasporic consumers, evidencing how diasporic consumers’ dual identities shape aesthetic appreciation and preferences for hybrid visual designs.

Provides marketing practitioners and packaging designers with a concise and contextual directive for creating visual designs that appeal to a growing segment of diasporic consumers.

This research draws on social identity theory to uncover an aesthetic cultural precept – heritage, yet contemporary – that can inform the development of packaging designs targeting diasporic consumers.

This study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco’s unique socio-economic context, with the goal of uncovering strategies to enhance tax compliance.

Using the Delphi method, this study engaged tax experts in the Moroccan context to explore the impact of taxpayers’ perception of fairness, tax rates and tax burden on compliance. Their responses were gathered and analyzed with the aid of IRaMuTeQ software, which helped the authors identify themes relevant to the research question.

The preliminary results indicate a positive correlation between perceptions of tax fairness and compliance behavior, corroborating earlier studies conducted in different contexts. Notably, a substantial majority of Moroccan taxpayers perceive the current tax system as inequitable, deeming tax rates too high and the tax burden unfairly distributed among various taxpayer categories. This perception potentially influences their voluntary tax compliance behavior.

The findings have significant policy implications for the Moroccan Government and stakeholders. They suggest that by improving tax fairness, particularly by aligning tax assessment and payment modalities for employees, civil servants and small to medium enterprises, policymakers can encourage higher voluntary tax compliance, thereby potentially enhancing the efficiency of the Moroccan tax system.

This study adds to the existing body of knowledge by exploring the dynamics of tax fairness and compliance behavior in Morocco, a context which has been significantly understudied.

This study investigates the effect of auditing industry specialization (AIS) on the relative derivatives use for earnings management.

The sample chosen in this study comprises 30,599 firm-year observations of Chinese public companies from 2005 to 2018. The sample is divided into two time periods (2005–2013 and 2014–2018) according to the year when IFRS 9 was implemented (IFRS 9, first discussed by the International Accounting Standards Board in March 2008, is based on an expected credit loss model for determining new and existing expected credit losses on financial assets. The definition was completed in July 2014 and implemented in 2018). AIS was gauged with respect to audit firms and individual auditors, and measured by market share in number and scale of clients. Linear regression is adopted to test hypotheses. Moreover, two-stage least square model (2SLS) is used to eliminate the concern of possible endogeneity.

When gauged with respect to client scale, the scale-based AIS constrained the level of derivatives use for earnings management in the first period (2005–2013) while increased the level in the second period (2014–2018). The findings sustain for the analysis of audit firms and that of individual auditors, and for different definitions of AIS.

The positive AIS-IN relation after the adoption of IFRS 9 implies the sacrifice audit independence. This could be indebted to the government policy that favors local audit firms to be comparable to international Big 4 audit firms, and therefore results in competition among local auditors/audit firms in securing number rather than quality of clients.

The data of AIS in China are collected using a Python web crawler.

Although previous studies have examined the influence of celebrity involvement in behavioural intentions, the role of celebrity dimensions such as attraction, self-expression and centrality in influencing tourists’ intention in the context of developing countries such as Tanzania remains largely unaddressed. This study, therefore, examined the relationship between celebrity involvement and domestic tourists' intentions to visit tourist attractions, attitude being the mediating variable.

A questionnaire was self-administered on a convenient sample of 279 domestic tourists in the Tanzania’s four largest regions, namely, Dar es Salaam, Mbeya, Arusha and Mwanza. Employing a quantitative research approach, structural equation modelling was performed to test the cause-and-effect relationships between celebrity involvement and tourists’ intentions before testing the mediating role of attitude in such a relationship. Confirmatory factor analysis was also performed to test the measurement models.

Attraction emerged to be the main determinant of the celebrity dimension that significantly influenced domestic tourists’ travel intentions, whereas attitude partially mediates such a relationship. Moreover, Bongo Fleva musicians, particularly Diamond Platnumz, one of the leading celebrities in this genre, were found to influence most of the respondents’ travel intentions – he posted a picture on his Instagram account of him touring the Serengeti National Park.

The study focused on domestic tourists residing in four of the Mainland Tanzania’s largest regions, hence excluding those residing on the islands of Unguja and Pemba. Due to cultural differences, including the islands not only could unleash new perspectives on celebrity involvement dimensions but also could have introduced new determinants of travel intentions.

This study offers guidance to tourism businesses on designing their marketing campaigns that they should harness celebrity’s attractive qualities effectively. The focus should be directed not only towards linking destinations with celebrities but also on stimulating positive perception of those destinations, aligning with the attitudes of their followers.

The study has set out a new perspective for researchers, practitioners and tourism businesses to refine their promotional strategies and for academicians to gain a deeper understanding of visitor behavioural intention dynamics.

This study has proposed and verified that attraction is a dominant determinant compared to self-expression and centrality in explaining tourists’ travel intentions and attitudes, which play a significant role in explaining such a relationship. Although the study employed a modified theory of planned behaviour in a celebrity involvement study, the findings have broadened the understanding and its applicability in the context of a developing country.

Mukbang is a live-streaming format where hosts, often referred to as broadcast jockeys (BJs) or streamers, eat copious amounts of food while engaging with their audience through commentary and reactions. This unique cultural phenomenon has sparked curiosity and diverse reactions globally. Mukbang’s popularity highlights the transformative power of digital platforms on traditional media and society, facilitating a shift toward more interactive and participatory forms of media consumption. This conceptual paper explores Mukbang’s widespread allure through frameworks such as the long tail theory, which illuminates the success of niche markets; parasocial relationship theory, which sheds light on viewers' bonds with streamers and social identity theory, which explains audience loyalty. We also forecast the implications of these streaming trends on the television, retail and sports industries, predicting a broad impact on traditional consumption and engagement models.

This study employs various theories, including the long tail concept, parasocial interactions and social identity theory, to describe and analyze the perplexing yet significant phenomenon of Mukbang.

Digital technology has transformed business models across various media industries, similar to how iTunes and the MP3 format revolutionized traditional music labels. This study suggests that streaming platforms, with their ability to cater to diverse needs and facilitate two-way communication, have the potential to disrupt traditional entertainment and retail industries.

This study addresses the gap in understanding how and why streaming platforms like AfreecaTV, Twitch and Huya can disrupt the traditional TV and entertainment industries. It highlights key elements that enable users to become prosumers, broadcasting content such as Mukbang. These platforms outperform traditional entertainment with numerous channels, ease of access, live chat sessions and digital rewards. The ability to build intimate relationships with viewers through two-way communication strengthens parasocial relationships, fostering emotional connections with streamers. Additionally, live chats with other viewers create a sense of belonging and social identity, helping viewers reduce uncertainty and enhance self-esteem.

This paper examines the role of the anchoring effect, including internal anchor formed by prior experience or external anchor produced by similar external practices of industrial competitors and investor networks in the decision-making of corporate social behaviors (CSBs).

This paper sets corporate donations and pollution as examples of CSBs, and conducts an empirical study through the data of A-share listed companies between 2010 and 2020 in China.

This paper found that both internal and external anchoring effects exist in CSBs. In addition, when internal and external anchors appear simultaneously, they will have the same intensity and promote each other.

This paper not only adds to the literature on the motives for CSBs and links cognitive and social psychology with strategic decisions but also has managerial implications for firms and managers.

For the purpose of saving nickel, this study aims to develop new duplex stainless steel cored wires suitable for wire arc additive manufacturing (WAAM) with the addition of nitrogen.

The effect of nitrogen content on the microstructure and mechanical properties of the thin-walled deposits is investigated in detail.

The microstructure of thin-walled deposits mainly consists of austenite, ferrite and secondary austenite. With increasing nitrogen content, the austenite in the deposited metals increases. The austenite proportion in the bottom region is more than that in the top region of the deposited metals. The χ phase is randomly distributed at the grain boundaries and within ferrite. The σ phase is mainly precipitated at ferrite and austenite grain boundaries. With increasing nitrogen content, the tensile strength of the deposited metals increases, but the impact toughness of the deposited metals deteriorates.

This study proposes new duplex stainless steel cored wires for WAAM, which realizes the objective of saving nickel.

This study aims to construct alternative models to establish the dynamic relationship between exchange rates and housing affordability by estimating both the short- and long-run relationship between exchange rates and housing affordability for 18 OECD countries from 1975Q1 to 2022Q4. After that, this study demonstrates how this nexus behaves during high and low inflation regimes and turbulent times.

This study uses the panel autoregressive distributed lag technique to examine the nexus between housing affordability to capture the distinct characteristics of the sample countries and estimate various short- and long-run dynamics in the relationship between housing affordability and exchange rate.

Exchange rate appreciation improves housing affordability in the short run, whereas this connection tends to dissipate in the long run. Moreover, inflation can worsen housing affordability during turbulent times, such as the global financial crisis, in both the short and long run. Ignoring these changes in the relationship between exchange rates and housing affordability during turbulent times can lead to incorrect conclusions.

To the best of the authors’ knowledge, this study is the first to examine the association between exchange rates and housing affordability by demonstrating how these variables behave in high and low inflation regimes and turbulent times.

This study explores the role of the Internet of Things (IoT) as an enabler for Lean Construction principles and tools in construction projects.

In response to the scarcity of studies about IoT functionalities in construction, a two-round systematic literature review (SLR) was undertaken. The first round aimed to identify IoT functionalities in construction, encompassing an analysis of 288 studies. The second round aimed to analyze their interaction with Lean Construction principles, drawing insights from 43 studies.

The outcome is a comprehensive Lean Construction-IoT matrix featuring 54 interactions. The highest levels of interaction were found in the Lean Construction principle “flow” and the functionality of “data transfer and real-time information sharing”.

The study focuses on the role of IoT as an enabler for Lean Construction. Future work can cover the role of Lean as an enabler for advanced technology implementation in construction.

The Lean Construction-IoT matrix serves as a resource for researchers, practitioners, and decision-makers seeking to enhance Lean Construction by leveraging IoT technology. It also provides various examples of how advanced technology can support waste elimination and value generation in construction projects.