Search results
1 – 10 of 26Erfan Rezvani Ghomi, Saeideh Kholghi Eshkalak, Sunpreet Singh, Amutha Chinnappan, Seeram Ramakrishna and Roger Narayan
The potential implications of the three-dimensional printing (3DP) technology are growing enormously in the various health-care sectors, including surgical planning, manufacturing…
Abstract
Purpose
The potential implications of the three-dimensional printing (3DP) technology are growing enormously in the various health-care sectors, including surgical planning, manufacturing of patient-specific implants and developing anatomical models. Although a wide range of thermoplastic polymers are available as 3DP feedstock, yet obtaining biocompatible and structurally integrated biomedical devices is still challenging owing to various technical issues.
Design/methodology/approach
Polyether ether ketone (PEEK) is an organic and biocompatible compound material that is recently being used to fabricate complex design geometries and patient-specific implants through 3DP. However, the thermal and rheological features of PEEK make it difficult to process through the 3DP technologies, for instance, fused filament fabrication. The present review paper presents a state-of-the-art literature review of the 3DP of PEEK for potential biomedical applications. In particular, a special emphasis has been given on the existing technical hurdles and possible technological and processing solutions for improving the printability of PEEK.
Findings
The reviewed literature highlighted that there exist numerous scientific and technical means which can be adopted for improving the quality features of the 3D-printed PEEK-based biomedical structures. The discussed technological innovations will help the 3DP system to enhance the layer adhesion strength, structural stability, as well as enable the printing of high-performance thermoplastics.
Originality/value
The content of the present manuscript will motivate young scholars and senior scientists to work in exploring high-performance thermoplastics for 3DP applications.
Details
Keywords
Shahriar Kabir, Syed Shams and Roger Lawrey
The purpose of this paper is to investigate the link between trade diversion risk and new Halal market exploration.
Abstract
Purpose
The purpose of this paper is to investigate the link between trade diversion risk and new Halal market exploration.
Design/methodology/approach
This paper analyzes the Halal trade flows for Malaysia’s top 11 halal food/food-related commodities from 1967 to 2018 by relying on co-integration and auto-regression techniques.
Findings
This paper determines that the greater the country’s current comparative advantage in an exported good, the higher the risk of export diversion between the Halal and conventional markets. The diversion risk, however, disappears with a lower current comparative advantage.
Practical implications
To take advantage of the fast-emerging Halal market, a country should expand export of commodities with relatively low current comparative advantage but high demand in the target market, along with supportive trade policies to build competitiveness in the long term.
Originality/value
This study fills the gap in the literature by investigating if the theory of comparative advantage can predict the market diversification risk that may arise from the expansion of exports to the Halal market occurring alongside existing exports to the conventional market.
Details
Keywords
Olayeni Olaolu Richard and Aviral Kumar Tiwari
The present study aims to analyse the sustainability of the trade deficits in the Association of Southeast Asian Nations (ASEAN)-5 countries using panel framework during the…
Abstract
Purpose
The present study aims to analyse the sustainability of the trade deficits in the Association of Southeast Asian Nations (ASEAN)-5 countries using panel framework during the period from 1965 to 2011.
Design/methodology/approach
The paper applied a battery of first- and second-generation panel unit root tests and Pedroni's, Kao and Chiang's, Westerlund, and Di Iorio and Fachin cointegration tests to achieve the objective.
Findings
The paper found the evidence of sustainable trade deficit in ASEAN-5 countries while utilizing panel unit root tests as well as panel cointegration tests.
Research limitations/implications
The findings have important macroeconomic policies implication for ASEAN-5 countries that these policies had been effective in leading exports and imports to long-run steady-state equilibrium relationship among the ASEAN-5 countries.
Originality/value
The main contribution of the paper is to show that the macroeconomic policies of ASEAN-5 countries had been effective in leading exports and imports to long-run steady-state equilibrium relationship. To the authors' best knowledge, in this area, this is the first study in the panel framework for ASEAN countries.
Details
Keywords
This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in…
Abstract
This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in the United States and, second, a bibliographical data base and index of twenty‐six years of articles on this region of the world. It accomplishes the first objective by presenting a tabular profile of research in international accounting as it pertains to countries in the Asian/Pacific Rim region as shown in articles published in the International Journal of Accounting (formerly, the International Journal of Accounting, Education and Research) and related publications which appeared from 1965 to 1990. The articles are classified according to country, research methodology, subject, and five‐year time periods. The paper accomplishes the second objective by providing an annotated bibliography of 125 articles on Asian/Pacific Rim countries and indices by country and methodology, and subject.
Claire Elizabeth Carlson, Paul A. Isihara, Roger Sandberg, David Boan, Kaile Phelps, Kyu Lim Lee, Danilo R. Diedrichs, Daniela Cuba, Johnny Edman, Melissa Gray, Roland Hesse, Robin Kong and Kei Takazawa
The need in disaster response to assess how reliably and equitably funding was accounted for and distributed is addressed by a standardized report and index applicable to any…
Abstract
Purpose
The need in disaster response to assess how reliably and equitably funding was accounted for and distributed is addressed by a standardized report and index applicable to any disaster type. The paper aims to discuss this issue.
Design/methodology/approach
Data from the Nepal earthquake (2015), Typhoon Haiyan (2013), the Haiti earthquake (2010), Sri Lankan flood (2011), and Hurricane Sandy (2012) illustrate uses of a public equitable allocation of resources log (PEARL). Drawing from activity-based costing and the Gini index, a PEARL spreadsheet computes absolute inequity sector by sector as well as a cumulative index. Response variations guide index value interpretation.
Findings
Index values indicates major inequity in Nepal hygiene kit distribution and Haiti earthquake (both PEARL indices near 0.5), moderate inequity for the Sri Lankan flood (index roughly 0.75) and equitable distributions for Typhoon Haiyan and Hurricane Sandy (both indices approximately 0.95). Indices are useful to approximate proportions of inequity in the total response and investigate allocation under uncertainty in sector need specification.
Originality/value
This original tool is implementable using a website containing a practice PEARL, completed examples and downloadable spreadsheet. Used across multiple sectors or for a single sector, PEARL may signal need for additional resources, correct inequitable distribution decisions, simplify administrative monitoring/assessment, and foster greater accounting transparency in summary reports. PEARL also assists historical analysis of all disaster types to determine completeness of public accounting records and equity in fund distribution.
Details
Keywords
June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…
Abstract
Purpose
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.
Design/methodology/approach
This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.
Findings
Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.
Originality/value
This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.
Details