Search results

This paper examines the impact of board ethnic diversity on the level of compliance with international financial reporting standards (IFRS) disclosures.

Using a unique hand-collected dataset from South Africa, we develop a comprehensive disclosure index against 570 mandatory requirements of IFRS. Further, we employ the fixed-effects model to investigate whether board ethnic diversity affects IFRS disclosures.

We document a significant positive association between ethnic minority directors and IFRS disclosure levels. Furthermore, we reveal that non-busy ethnic minority directors have a greater impact on IFRS disclosure levels than their busy counterparts. Additional analyses show that ethnic minority directors have less impact on IFRS disclosure levels when their number exceeds two. Companies with more ethnic directors on audit committees are more likely to comply with IFRS disclosure requirements and ethnic diversity increases accounting disclosures irrespective of the level of ownership concentration.

Our findings shed new light on the impact of board ethnic diversity on firms’ compliance with IFRS disclosure requirements. The results are robust to alternative econometric techniques, proxies and potential endogeneity concerns.

Building Information Modeling (BIM) competitions are a beneficial approach to enhance BIM education, offering students practical experience in BIM application, including mastering workflows and technical tools. However, research exploring the individual perceptions influencing participation intentions and behaviors in BIM competitions is limited. Therefore, this study aims to investigate the factors affecting university students' behavioral intention and behavior in BIM competitions, providing theoretical support for BIM competitions and educational reform.

This study employs the Structural Equation Modeling (SEM) based on the Unified Theory of Acceptance and Use of Technology (UTAUT) framework to analyze the factors influencing BIM competition participation among 970 Architecture, Engineering, and Construction (AEC) university students.

The results of the study show that social influence, attitude, and self-efficacy play critical roles in shaping students' intentions to participate in BIM competitions. Furthermore, self-efficacy, facilitating conditions, and behavioral intention significantly influence students' actual engagement in such competitions. Surprisingly, effort expectancy negatively influences intentions, as less challenging tasks can lead students to perceive their participation as less impactful on their skills and learning, reducing their behavioral intention to participate.

This research provides valuable insights into the effectiveness of BIM competitions in enhancing BIM education for AEC students. Extending the UTAUT model to include self-efficacy and attitude, provides a novel perspective for understanding students' intentions and behaviors regarding BIM competitions. The study’s theoretical support proposes incorporating BIM competitions to augment BIM teaching methods and offers suggestions for advancing the efficacy of students' involvement in BIM competitions within higher education, thus contributing to educational reform in the AEC sector.

This study employed a questionnaire survey to understand the safety attitudes, focusing on safety motivation and risk tolerance as well as safety management practices, including safety training and safety incentives, among construction site employees, including both managerial personnel and frontline workers. The objective was to explore the relationship between safety management practices and safety attitudes within both the managerial and frontline worker groups.

This study was conducted among 1,026 construction workers and 256 managerial personnel at 53 construction sites across 12 provinces in China. A t-test was used to compare the differences in safety-related scores between managerial personnel and frontline workers, and a structural equation model was used to explore the relationship between safety attitudes and safety management.

This study found that the scores of managerial personnel for safety motivation, safety training and safety incentives were significantly higher than construction workers, while their scores for risk tolerance were significantly lower than construction workers. Managerial personnel’s safety motivation has a significant positive impact on both safety training and safety incentives, while their risk tolerance has a significant negative impact on safety incentives. Safety training has a significant positive effect on construction workers’ safety motivation, whereas safety incentives have a significant negative impact on construction workers’ risk tolerance.

This study is one of the few that have investigated construction safety by conducting surveys targeting both site managerial personnel and frontline workers, employing an empirical approach to validate the role of safety management in transmitting safety attitudes from site managerial personnel to frontline workers.

Stakeholders in complex capital projects are characterized by complicated interactions, adversarial short-term relationships and cooperative demand for deliverables. Unhealthy interfaces between stakeholders often lead to significant interface conflicts, which gradually become apparent in the construction stage. However, stakeholder interface health (SIH) has not been well understood and measured in the construction industry by either scholars or practitioners. It is essential to identify unhealthy interface relationships between stakeholders by comprehensively assessing SIH for enhancing project performance.

The study provided a comprehensive framework to assess SIH. The assessment was based on Wuli-Shili-Renli theory. Moreover, the CRITIC and Grey-TOPSIS methodologies were applied to precisely evaluate the SIH level. Besides, graph-based interface networks were developed to visualize SIH. At last, the framework was applied to a mass rapid transit project in China to test the validity of the study.

The result showed that stakeholder interfaces with strict contract constraints are healthier. On the other hand, IM behaviors make up for the soft coordination mechanism without contract constraints to a certain extent. The results of the case study were consistent with the actual project practices. The proposed framework provided a useful IM tool for assessing and visualizing SIH.

The limitation of this study is that only the mass rapid transit project was selected for empirical analysis to validate the effectiveness of the proposed framework. It is recommended that the proposed framework be applied to other types of complex capital projects to further discussions in IM.

Theoretically, this study introduces a comprehensive framework to measure the health of stakeholder interfaces in complex capital projects, which helps to provide a theoretical basis and methodological support for stakeholder interface management.

Practically, applying SIH assessment to existing interface management procedures can help the project manager identify interface conflicts between stakeholders in time and eventually contribute to the improvement of PM performance. At the same time, the interface management team tracks the responsibilities of unhealthy interface stakeholders and requires them to take measures to improve the SIH level. Stakeholder interfaces with lower health scores should be given more attention. The proposed framework can serve as a novel IM approach to identify weaknesses in IM and take targeted management measures to alleviate unhealthy stakeholder interface relationships.

The study provides an innovative method for scientifically and accurately assessing SIH. This research can help scholars and practitioners in the project management field facilitate the diagnosis of unhealthy interface relationships and provide decision support for the project management theoretical foundation.

The purpose of this paper is to investigate cutting-edge coagulant materials and procedures for the removal of harmful microplastics from the water.

Traditional methods of removing microplastics from water bodies, like filtration, face limitations due to the small sizes involved. Hence, coagulation and flocculation emerge as essential strategies to enhance filtration efficacy. This paper summarizes recent research on coagulant materials, including novel hybrids, for water purification. It also looks at the most recent improvements in coagulation and flocculation processes, as well as the factors that influence their efficiency.

This paper highlights recent research on coagulant materials, including novel hybrids, used in water purification. It also examines the most recent advancements in coagulation and flocculation procedures, as well as the elements influencing their effectiveness.

The environmental threat posed by plastics, especially in their non-naturally degradable forms, such as microplastics, has reached alarming proportions. These minute particles pervade our air, soil and water bodies, driven by various factors and sources. Their diminutive size, whether in micro or nano form, renders them ingestible by marine and freshwater organisms, as well as humans, posing significant health risks. Traditional methods of water cleaning are not effective in dealing with very small-sized plastics and hence this paper summarizes recent research on coagulant materials, including various novel hybrids, for water purification from tiny microplastics in detail.

A physically-based elasto-viscoplastic constitutive model is proposed to examine the size effects of the precipitate and blocks on the creep for martensitic heat-resistant steels with both the dislocation creep and diffusional creep mechanisms considered.

The model relies upon the initial dislocation density and the sizes of M₂₃C₆ carbide and MX carbonitride, through the use of internal variable based governing equations to address the dislocation density evolution and precipitate coarsening processes. Most parameters of the model can be obtained from existing literature, while a small subset requires calibration. Based on the least-squares fitting method, the calibration is successfully done by comparing the modeling and experimental results of the steady state creep rate at 600° C across a wide range of applied stresses.

The model predictions of the creep responses at various stresses and temperatures, the carbide coarsening and the dislocation density evolution are consistent with the experimental data in literature. The modeling results indicate that considerable effect of the sizes of precipitates occurs only during the creep at relatively high stress levels where dislocation creep dominates, while the martensite block size effect happens during creep at relatively low stress levels where diffusion creep dominates. The size effect of M₂₃C₆ carbide on the steady creep rate is more significant than that of MX precipitate.

The present study also reveals that the two creep mechanisms compete such that at a given temperature the contribution of the diffusion creep mechanism decreases with increasing stress, while the contribution of the dislocation creep mechanism increases.

Chatbots are increasingly embodied in business and IS contexts to enhance customer and user experience. Despite wide interest in chatbots among business and IS academics, surprisingly, there are no current comprehensive reviews to reveal the knowledge structure of chatbot research in such areas.

This study employed a mixed-method approach that combines systematic review and bibliometric analysis to provide a comprehensive synthesis of chatbot research. The sample was obtained in December 2023 after searching across six databases: EBSCOhost, PsycINFO, Web of Science, Scopus, ACM Digital Library and IEEE Computer Society Digital Library.

This study reveals the major trend in publication trends, countries, article performance and cluster distribution of chatbot research. We also identify the key themes of chatbot research, which mainly focus on how users interact with chatbots and their consequences, such as users’ cognition and behavior. Moreover, several important research agendas have been discussed to address some limitations in the current chatbot research in business and IS fields.

The present review is one of the first attempts to systematically reveal the ongoing knowledge map of chatbots in business and IS fields, which makes important contributions and provides useful resources for future chatbot research and practice.

This study aims to conduct a comprehensive analysis of the current body of existing literature on chatbots and online shopping. Additionally, this study identifies and emphasize the future research agenda and emerging trends within this domain.

A thorough investigation was conducted on a set of 147 publications sourced from the Scopus database spanning the years 2016 to 2023 by using the Preferred Reporting Items for Systematic Reviews and Meta-Analysis methodology. The analysis included bibliometric techniques through VOSviewer, including science mapping and performance analysis of the literature under investigation.

The findings of the study indicate a systematic impression of prevailing scientific research on integration of Chatbot in online shopping. A majority of publications were contributed by developing countries specifically Asian regions. There has been a notable rise in research collaborations over the course of time. Further, themes were identified through keyword co-occurrence for exploration of future trends in the domain.

This study identifies and analyzes the patterns in the existing literature on chatbot and online shopping, with the objective of enhancing e-retailers comprehension of this particular topic area. The research findings hold significance for both researchers and organizations in their efforts to enhance strategy design.

This study uses bibliometric analysis to examine the literature on chatbots and online shopping, aiming to develop a systematic comprehension of the research field. This study makes a valuable contribution to the current scholarly discourse and provides support for future scholars in their investigations.

This study aims to investigate the most effective approach for governments and enterprises to combat desertification by considering the governance cycle. The focus is on understanding how the government can incentivize enterprises to actively engage in desertification combat efforts.

Both the government and the enterprise are treated as rational entities, making strategic choices for joint participation in combating desertification. Recognizing the dynamic nature of the desertification combat area, differential game models are employed to identify the optimal mode for combating desertification.

The findings underscore the significant influence of the governance cycle duration on the selection of desertification combat modes for government and enterprise. A cooperative mode is best suited to a short governance cycle, while an ecological subsidy mode is optimal for a longer cycle. Enhancing governance technology and shortening the governance cycle are conducive to combating desertification. Reducing taxes alone may not be an effective control strategy; rather, the government can better motivate enterprises by adopting tax rate policies aligned with the chosen governance mode.

This research contributes by elucidating the impact mechanism of the government cycle’s length on the desertification combat process. The results may offer valuable insights for governments in formulating strategies to encourage corporate participation in combating desertification and provide theoretical support for selecting optimal desertification combat modes.

The detrimental effects of air pollution on the continuity of corporations attract more and more attention in the economic and financial studies. Prior literature investigates the impact of air pollution on corporate financial performance. This study aims to extend this research area by exploring the role of corporate innovation and happiness as factors that mitigate the adverse effects of air pollution and moderate the relationship between air pollution and financial performance.

This study uses two-step system generalized method of moments models to analyze the data of 200 firms listed on Istanbul Stock Exchange over the period 2009–2022.

The results show that firms located in regions with higher air pollution are more likely to invest in innovation. In addition, firms that are more exposed to air pollution and have investments in research and development (R&D) have less ability to improve their financial performance compared to firms that have no investments in R&D. In a similar vein, although R&D has positive effect on financial performance, this effect diminishes in the presence of higher air pollution. The results also show that happiness has no significant moderating effect on the relationship between air pollution and financial performance.

The findings of this study related to the role of corporate innovation in determining the effect of air pollution on financial performance indicate that the costs of investment in R&D weaken the firm’s ability to mitigate the adverse impact of air pollution on financial performance, which provides important signals to policymakers to concentrate more on supporting investment in corporate innovation by providing the necessary facilities for firms to improve their innovative performance and decrease the costs of investment in innovation.

To the author’s knowledge, this research is the first to explore the influence of happiness on the air pollution–financial performance relationship. In addition, this study differs from most prior ones by examining how responding to air pollution through investment in innovation can moderate the association between air pollution and financial performance.