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1 – 10 of 489
Article
Publication date: 17 September 2024

Qiao Xu, Lele Chen and Rachana Kalelkar

Extant studies propose music sentiment as a novel measure of individuals’ sentiment. These studies argue that individuals’ choice of music reflects their emotional condition in…

Abstract

Purpose

Extant studies propose music sentiment as a novel measure of individuals’ sentiment. These studies argue that individuals’ choice of music reflects their emotional condition in real time and influences their cognitive ability, making it a powerful tool for assessing their mood. This study aims to use music sentiment as a proxy for auditors’ mood and explore its impact on audit quality.

Design/methodology/approach

A sample of the US firms from 2017 to 2020 is used in the study. The authors apply the ordinary least squares regressions and the logit regressions to the audit quality models. The authors use absolute discretionary accruals and the propensity to meet or beat earnings forecasts as proxies for audit quality and calculate a stream-weighted average sentiment measure for Spotify’s Top-200 songs of each day during the audit period of a client firm to capture the sentiment of auditors.

Findings

The authors find that music sentiment is positively associated with audit quality. The result is consistent with the mood maintenance hypothesis, which suggests that a positive mood can induce auditors to be more careful in risky situations. Furthermore, the result is robust to various sensitivity analyses.

Originality/value

The study contributes to the scarce literature that focuses on auditors’ emotional state and highlights the importance of monitoring auditor mindset during the audit period.

Details

Pacific Accounting Review, vol. 36 no. 5
Type: Research Article
ISSN: 0114-0582

Keywords

Book part
Publication date: 22 November 2024

Ayat-Allah Bouramdane

In smart cities striving for innovation, development, and prosperity, hydrogen offers a promising path for decarbonization. However, its effective integration into the evolving…

Abstract

In smart cities striving for innovation, development, and prosperity, hydrogen offers a promising path for decarbonization. However, its effective integration into the evolving energy landscape requires understanding regional intricacies and identifying areas for improvement. This chapter examines hydrogen transport from production to utilization, evaluating technologies’ pros, cons, and process equations and using Analytic Hierarchy Process (AHP) as a Multi-Criteria Decision-Making (MCDM) tool to assess these technologies based on multiple criteria. It also explores barriers and opportunities in hydrogen transport within the 21st-century energy transition, providing insights for overcoming challenges. Evaluation criteria for hydrogen transport technologies were ranked by relative importance, with energy efficiency topping the list, followed by energy density, infrastructure requirements, cost, range, and flexibility. Safety, technological maturity, scalability, and compatibility with existing infrastructure received lower weights. Hydrogen transport technologies were categorized into three performance levels: low, medium, and high. Hydrogen tube trailers ranked lowest, while chemical hydrides, hydrail, liquid organic hydrogen carriers, hydrogen pipelines, and hydrogen blending exhibited moderate performance. Compressed hydrogen gas, liquid hydrogen, ammonia carriers, and hydrogen fueling stations demonstrated the highest performance. The proposed framework is crucial for next-gen smart cities, cutting emissions, boosting growth, and speeding up development with a strong hydrogen infrastructure. This makes the region a sustainable tech leader, improving air quality and well-being. Aligned with Gulf Region goals, it is key for smart cities. Policymakers, industries, and researchers can use these insights to overcome barriers and seize hydrogen transport tech opportunities.

Details

The Emerald Handbook of Smart Cities in the Gulf Region: Innovation, Development, Transformation, and Prosperity for Vision 2040
Type: Book
ISBN: 978-1-83608-292-7

Keywords

Book part
Publication date: 13 May 2024

Sanjeev Kumar

Purpose: This study examines the effect of uncertainties on the hospitality industry from different perspectives across the globe. The hospitality industry faces several…

Abstract

Purpose: This study examines the effect of uncertainties on the hospitality industry from different perspectives across the globe. The hospitality industry faces several contemporary issues and challenges that have the potential to impact its growth and development. This study aims to analyse the current problems and uncertainties in the hospitality sector.

Need for the Study: The hospitality industry plays a significant role in the global economy with various services, including accommodation, food and beverage, events, and tourism. However, the sector faces several contemporary issues and challenges that have the potential to impact its growth and development. This study provides an overview of the most significant problems and challenges facing the hospitality industry today.

Methodology: A systematic literature review was conducted to identify and synthesise relevant studies on the effect of uncertainties issues on the hospitality industry. A systematic search of the Web of Science and Scopus databases was conducted to determine relevant studies published between 2010 and 2021. Studies were screened and selected based on pre-defined inclusion and exclusion criteria. A thematic analysis was performed to categorise the uncertainties and issues in the hospitality industry.

Findings: The study identified several uncertainties and issues facing the hospitality industry, including the pandemic uncertainties, financial crisis, whether positive and negative impacts, terrorism attacks on hotels and tourist places, uncertainties in government policies, situational risks like uncertainties, ambiguity, cultural differences, changes in tourist preferences and changing habits of the tourist.

Details

VUCA and Other Analytics in Business Resilience, Part B
Type: Book
ISBN: 978-1-83753-199-8

Keywords

Article
Publication date: 11 July 2024

Junqiang Li, Haohui Xin, Youyou Zhang, Qinglin Gao and Hengyu Zhang

In order to achieve the desired macroscopic mechanical properties of woven fiber reinforced polymer (FRP) materials, it is necessary to conduct a detailed analysis of their…

Abstract

Purpose

In order to achieve the desired macroscopic mechanical properties of woven fiber reinforced polymer (FRP) materials, it is necessary to conduct a detailed analysis of their microscopic load-bearing capacity.

Design/methodology/approach

Utilizing the representative volume element (RVE) model, this study delves into how the material composition influences mechanical parameters and failure processes.

Findings

To study the ultimate strength of the materials, this study considers the damage situation in various parts and analyzes the stress-strain curves under uniaxial and multiaxial loading conditions. Furthermore, the study investigates the degradation of macroscopic mechanical properties of fiber and resin layers due to fatigue induced performance degradation. Additionally, the research explores the impact of fatigue damage on key material properties such as the elastic modulus, shear modulus and Poisson's ratio.

Originality/value

By studying the load-bearing mechanisms at different scales, a direct correlation is established between the macroscopic mechanical behavior of the material and the microstructure of woven FRP materials. This comprehensive analysis ultimately elucidates the material's mechanical response under conditions of fatigue damage.

Details

International Journal of Structural Integrity, vol. 15 no. 4
Type: Research Article
ISSN: 1757-9864

Keywords

Article
Publication date: 3 June 2024

Maosheng Wen, En Zhu Hu, Xingpeng Fei and Kunhong Hu

This paper aims to use an ionic liquid (IL, [HMIM]PF6) to improve the lubrication performance of liquid metal (LM) as a lithium grease additive and to expand the application range…

Abstract

Purpose

This paper aims to use an ionic liquid (IL, [HMIM]PF6) to improve the lubrication performance of liquid metal (LM) as a lithium grease additive and to expand the application range of LM.

Design/methodology/approach

In this paper, the different mass ratios of [HMIM]PF6/LM mixtures were added into the lithium grease on a four-ball tribo-meter to investigate the effects of its tribological behavior. Scanning electron mircoscope/energy dispersive spectroscopy and X-ray photoelectron spectroscopy were used to reveal the anti-wear and friction-reducing mechanism of the additives.

Findings

When the load was used at 461 N, the average coefficient of friction (ACOF) and average wear scar diameter (AWSD) of steel ball Lubricated with grease with an optimal ratio of 2:3 ([HMIM]PF6/LM) were reduced by 32.8% and 30.5%, respectively. Friction and wear mechanisms are ascribed to friction-induced additive components that can simultaneously form a composite lubrication film consisting of FePO4, FeF3, Ga2O3, In2O3 and SnO2.

Research limitations/implications

Compared with the pure lithium-based grease, when [HMIM]PF6/LM was added with an optimal ratio of 2:3, the ACOF and AWSD were reduced by 12.4% from 0.097 to 0.085 and 23.8% from 552.117 µm to 420.590 µm under 392 N, respectively. When at 461 N, the ACOF and AWSD of steel ball were reduced by 32.8% from 0.122 to 0.082 and 30.5% from 715.714 µm to 497.472 µm, respectively. It was shown that the simultaneous addition of LM and [HMIM]PF6 can form a composite lubrication film consisting of FePO4, FeF3, Ga2O3, In2O3 and SnO2.

Originality/value

In this paper, [HMIM]P F6 is added with LM simultaneously to improve the lubrication properties of lithium grease, and expand the application scope of LM.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-01-2024-0017/

Details

Industrial Lubrication and Tribology, vol. 76 no. 5
Type: Research Article
ISSN: 0036-8792

Keywords

Article
Publication date: 14 February 2024

Qing Wang, Xuening Wang, Shaojing Sun, Litao Wang, Yan Sun, Xinyan Guo, Na Wang and Bin Chen

This study aims to study the distribution characteristics of antibiotic resistance in direct-eating food and analysis of Citrobacter freundii genome and pathogenicity. Residual…

Abstract

Purpose

This study aims to study the distribution characteristics of antibiotic resistance in direct-eating food and analysis of Citrobacter freundii genome and pathogenicity. Residual antibiotics and antibiotic resistance genes (ARGs) in the environment severely threaten human health and the ecological environment. The diseases caused by foodborne pathogenic bacteria are increasing daily, and the enhancement of antibiotic resistance of pathogenic bacteria poses many difficulties in the treatment of disease.

Design/methodology/approach

In this study, six fresh fruits and vegetable samples were selected for isolation and identification of culturable bacteria and analysis of antibiotic resistance. The whole genome of Citrobacter freundii isolated from cucumber was sequenced and analyzed by Oxford Nanopore sequencing.

Findings

The results show that 270 strains of bacteria were identified in 6 samples. From 12 samples of direct food, 2 kinds of probiotics and 10 kinds of opportunistic pathogens were screened. The proportion of Citrobacter freundii screened from cucumber was significantly higher than that from other samples, and it showed resistance to a variety of antibiotics. Whole genome sequencing showed that Citrobacter freundii was composed of a circular chromosome containing signal peptides, transmembrane proteins and transporters that could induce antibiotic efflux, indicating that Citrobacter freundii had strong adaptability to the environment. The detection of genes encoding carbohydrate active enzymes is more beneficial to the growth and reproduction of Citrobacter freundii in crops. A total of 29 kinds of ARGs were detected in Citrobacter freundii, mainly conferring resistance to fluoroquinolones, aminoglycosides, carbapenem, cephalosporins and macrolides. The main mechanisms are the change in antibiotic targets and efflux pumps, the change in cell permeability and the inactivation of antibiotics and the detection of virulence factors and ARGs, further indicating the serious risk to human health.

Originality/value

The detection of genomic islands and prophages increases the risk of horizontal transfer of virulence factors and ARGs, which spreads the drug resistance of bacteria and pathogenic bacteria more widely.

Details

World Journal of Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 4 September 2024

Ningyuan Song, Kejun Chen, Jiaer Peng, Yuehua Zhao and Jiaqing Wang

This study aimed to uncover the characteristics of both misinformation and refutations as well as the associations between different aspects of misinformation and corresponding…

Abstract

Purpose

This study aimed to uncover the characteristics of both misinformation and refutations as well as the associations between different aspects of misinformation and corresponding ways of rebutting it.

Design/methodology/approach

Leveraging Hovland's persuasion theory as a research lens and taking data from two Chinese refutation platforms, we characterized the topics of COVID-19-related misinformation and refutations, misinformation communicator, persuasion strategies of misinformation, refutation communicators and refutation strategies based on content analysis. Then, logistic regressions were undertaken to examine how the characteristics of misinformation and refutation strategies interacted.

Findings

The investigation into the association between misinformation and refutations found that distinct refutation strategies are favored when debunking particular types of misinformation and by various kinds of refutation communicators. In addition, several patterns of persuasion strategies were identified.

Research limitations/implications

This study had theoretical and practical implications. It emphasized how misinformation and refutations interacted from the perspective of Hovland's persuasion theory, extending the scope of the existing literature and expanding the classical theory to a new research scenario. In addition, several patterns of persuasion strategies used in misinformation and refutation were detected, which may contribute to the refutation practice and help people become immune to misinformation.

Originality/value

This research is among the first to analyze the relationships between misinformation and refutation strategies. Second, we investigated the persuasion strategies of misinformation and refutations, contributing to the concerning literature. Third, elaborating on Hovland’s persuasion theory, this study proposed a comprehensive framework for analyzing the misinformation and refutations in China during the COVID-19 pandemic.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 25 September 2023

Hui Li and Xinxin Tu

Short-form videos have gradually become important marketing tools for tourist destinations. However, chaotic sources and homogenized content have led to poor user experiences…

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Abstract

Purpose

Short-form videos have gradually become important marketing tools for tourist destinations. However, chaotic sources and homogenized content have led to poor user experiences. Taking Kulangsu and Xi'an City Wall in China as examples, this study explored the influence of matching short-form video sources with destination types on user engagement and visit intention.

Design/methodology/approach

This study selected three short-form videos from different sources for each destination on TikTok and conducted an empirical research using a 3 × 2 experimental design to examine the proposed research model.

Findings

The results showed that the matching effect between short-form video sources and destination types will positively affect user engagement and visit intention. (1) the short-form videos with user-generated content (UGC) or professional user-generated content (PUGC) in hedonic destinations can obtain higher user engagement and visit intention; (2) the short-form videos with professionally generated content (PGC) or PUGC in utilitarian destinations can obtain higher user engagement and visit intention and (3) perceived credibility and perceived usefulness played mediating roles in these interactions.

Originality/value

This study considers short-form video sources as antecedent variables influencing user engagement and visit intention and confirms the matching effect between short-form video sources and tourism destination types. The findings will help researchers and marketers better understand the impact of short-form video on destination marketing.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 36 no. 3
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 14 November 2024

Qingqing Zhang, Jiazhen He, Lili Dai, Zhongwei Chen, Jinping Guan, Yan Chen and Aifang He

On the basis of demand survey feedback from individuals with disabilities and caregivers, this study designed two sets of functional garments for long-term bedridden patients…

Abstract

Purpose

On the basis of demand survey feedback from individuals with disabilities and caregivers, this study designed two sets of functional garments for long-term bedridden patients, with the primary objective of increasing convenience and reducing the physical workload of caregivers.

Design/methodology/approach

Wear trials were conducted by employing 24 subjects to perform 11 different tasks to compare the performance of the two newly developed garments with that of conventional hospital patient apparel. Task operation time, heart rate (HR), electromyography (EMG) signals, and subjective perceptions were evaluated.

Findings

The new functional garments reduced the time required to perform tasks by 29–79%, maintained the average HR of caregivers at approximately the resting threshold and resulted in a 37–74% reduction in the root mean square (RMS) of the EMG at the arm muscles in the private and thigh nursing tasks. All the subjective and objective evaluation results of the caregivers demonstrated varying degrees of correlation.

Practical implications

This study has practical implications for the design of functional clothing for long-term bedridden patients and provides guidance for evaluating the ergonomics of garments that can be utilized only with caregiver support.

Originality/value

In contrast to previous studies that focused primarily on individuals with disabilities while overlooking the indispensable role of caregivers in the nursing process, this study shifted its emphasis to long-term bedridden patients who relied exclusively on caregivers for daily activities. Additionally, this study attempted to analyze the correlations between the evaluation parameters to explore the relationships between the evaluation methods.

Details

International Journal of Clothing Science and Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-6222

Keywords

Article
Publication date: 1 July 2024

Aneel Manan, Pu Zhang, Shoaib Ahmad and Jawad Ahmad

The purpose of this study is to assess the incorporation of fiber reinforced polymer (FRP) bars in concrete as a reinforcement enhances the corrosion resistance in a concrete…

Abstract

Purpose

The purpose of this study is to assess the incorporation of fiber reinforced polymer (FRP) bars in concrete as a reinforcement enhances the corrosion resistance in a concrete structure. However, FRP bars are not practically used due to a lack of standard codes. Various codes, including ACI-440-17 and CSA S806-12, have been established to provide guidelines for the incorporation of FRP bars in concrete as reinforcement. The application of these codes may result in over-reinforcement. Therefore, this research presents the use of a machine learning approach to predict the accurate flexural strength of the FRP beams with the use of 408 experimental results.

Design/methodology/approach

In this research, the input parameters are the width of the beam, effective depth of the beam, concrete compressive strength, FRP bar elastic modulus and FRP bar tensile strength. Three machine learning algorithms, namely, gene expression programming, multi-expression programming and artificial neural networks, are developed. The accuracy of the developed models was judged by R2, root means squared and mean absolute error. Finally, the study conducts prismatic analysis by considering different parameters. including depth and percentage of bottom reinforcement.

Findings

The artificial neural networks model result is the most accurate prediction (99%), with the lowest root mean squared error (2.66) and lowest mean absolute error (1.38). In addition, the result of SHapley Additive exPlanation analysis depicts that the effective depth and percentage of bottom reinforcement are the most influential parameters of FRP bars reinforced concrete beam. Therefore, the findings recommend that special attention should be given to the effective depth and percentage of bottom reinforcement.

Originality/value

Previous studies revealed that the flexural strength of concrete beams reinforced with FRP bars is significantly influenced by factors such as beam width, effective depth, concrete compressive strength, FRP bars’ elastic modulus and FRP bar tensile strength. Therefore, a substantial database comprising 408 experimental results considered for these parameters was compiled, and a simple and reliable model was proposed. The model developed in this research was compared with traditional codes, and it can be noted that the model developed in this study is much more accurate than the traditional codes.

Details

Anti-Corrosion Methods and Materials, vol. 71 no. 5
Type: Research Article
ISSN: 0003-5599

Keywords

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