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Article
Publication date: 15 November 2024

Kai Li, Cheng Zhu, Jianjiang Wang and Junhui Gao

With burgeoning interest in the low-altitude economy, applications of long-endurance unmanned aerial vehicles (LE-UAVs) have increased in remote logistics distribution. Given…

Abstract

Purpose

With burgeoning interest in the low-altitude economy, applications of long-endurance unmanned aerial vehicles (LE-UAVs) have increased in remote logistics distribution. Given LE-UAVs’ advantages of wide coverage, strong versatility and low cost, in addition to logistics distribution, they are widely used in military reconnaissance, communication relay, disaster monitoring and other activities. With limited autonomous intelligence, LE-UAVs require regular periodic and non-periodic control from ground control resources (GCRs) during flights and mission execution. However, the lack of GCRs significantly restricts the applications of LE-UAVs in parallel.

Design/methodology/approach

We consider the constraints of GCRs, investigating an integrated optimization problem of multi-LE-UAV mission planning and GCR allocation (Multi-U&G IOP). The problem integrates GCR allocation into traditional multi-UAV cooperative mission planning. The coupling decision of mission planning and GCR allocation enlarges the decision space and adds complexities to the problem’s structure. Through characterizing the problem, this study establishes a mixed integer linear programming (MILP) model for the integrated optimization problem. To solve the problem, we develop a three-stage iterative optimization algorithm combining a hybrid genetic algorithm with local search-variable neighborhood decent, heuristic conflict elimination and post-optimization of GCR allocation.

Findings

Numerical experimental results show that our developed algorithm can solve the problem efficiently and exceeds the solution performance of the solver CPLEX. For small-scale instances, our algorithm can obtain optimal solutions in less time than CPLEX. For large-scale instances, our algorithm produces better results in one hour than CPLEX does. Implementing our approach allows efficient coordination of multiple UAVs, enabling faster mission completion with a minimal number of GCRs.

Originality/value

Drawing on the interplay between LE-UAVs and GCRs and considering the practical applications of LE-UAVs, we propose the Multi-U&G IOP problem. We formulate this problem as a MILP model aiming to minimize the maximum task completion time (makespan). Furthermore, we present a relaxation model for this problem. To efficiently address the MILP model, we develop a three-stage iterative optimization algorithm. Subsequently, we verify the efficacy of our algorithm through extensive experimentation across various scenarios.

Article
Publication date: 6 January 2025

Li Sun

We investigate the relation between corporate culture and the likelihood of discontinuing business operations.

Abstract

Purpose

We investigate the relation between corporate culture and the likelihood of discontinuing business operations.

Design/methodology/approach

We rely on regression analysis in our study.

Findings

We find a significant negative relation, suggesting that firms with strong corporate culture are less likely to discontinue business operations. To enhance the incremental contributions of our study, we delve into the moderating role of corporate culture on the aforementioned relation and identify several factors that, when coupled with corporate culture, could indirectly impact the decision-making process regarding discontinuing operations. We also find that the negative relation between corporate culture and discontinued operations is mainly driven by firms with lower earnings performance, and this relation becomes stronger for high-tech firms. Lastly, we find that stronger culture is associated with a larger magnitude of discontinued operations for firms reporting discontinued operations, and this positive association is largely driven by firms reporting income-decreasing discontinued operations.

Originality/value

Our analysis adds to two independent streams of research: corporate culture in management literature and discontinued operations in accounting literature. Prior research, in particular, focuses on examining if and how managers exploit discontinued operations to manipulate earnings. By showing a significant negative impact of corporate culture on the likelihood of discontinuing business operations, our research undoubtedly adds to the body of understanding regarding the factors that lead managers to discontinue certain operations.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Executive summary
Publication date: 28 November 2024

CHINA: Hostage diplomacy will continue

Details

DOI: 10.1108/OXAN-ES291336

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 7 January 2025

Junyun Liao, Yaohua Ye, Fengyan Li and Kai He

Social free sampling (SFS) campaigns are an increasingly popular marketing practice in which firms provide trial users with free sampling products and collect posted trial reports…

Abstract

Purpose

Social free sampling (SFS) campaigns are an increasingly popular marketing practice in which firms provide trial users with free sampling products and collect posted trial reports from trial users on social commerce sites to attract prospective consumers. This paper aims to examine how trial users’ product evaluation in SFS influence appreciative reader engagement by utilizing the persuasion knowledge model (PKM).

Design/methodology/approach

To test our theoretical framework, 3,427 trial reports were collected from an SFS site and analyzed using Poisson regression models.

Findings

SFS evaluation is negatively associated with readers’ appreciative engagement. We also found that higher emotional intensity in SFS reports or higher reputation of the trial user mitigates the negative effect of the product evaluation. However, when the trial report with stronger emotional intensity is written by a trial user with a high reputation, the negative impact of the SFS evaluation on appreciative engagement becomes more pronounced.

Research limitations/implications

Although extant research has acknowledged product rating bias in product trial reports, limited empirical studies have examined the impact of product ratings on reader engagement. This empirical study bridges the voids of product rating bias in the social free sampling literature and provides important managerial implications for the emerging social free sampling.

Practical implications

Brands should be careful of the negative effect of high product rating and this negative effect can be mitigated by inviting users of high reputation.

Originality/value

This study is among the first ones that examine the effect of SFS product evaluation on appreciative engagement and provide a nuanced understanding of how product evaluation, user reputation and emotion intensity jointly shape reader engagement.

Details

Journal of Research in Interactive Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7122

Keywords

Article
Publication date: 18 September 2023

Yuan Sun, Zhu Mengyi and Anand Jeyaraj

This paper aims to investigate whether and how enterprise social media (ESM) affordances affect employee agility.

Abstract

Purpose

This paper aims to investigate whether and how enterprise social media (ESM) affordances affect employee agility.

Design/methodology/approach

Adopting self-determination theory (SDT), this study examines a model in which the four ESM affordances (i.e. visibility, association, editability and persistence) impact employee agility through the three basic psychological needs satisfaction (i.e. perceived autonomy, perceived relatedness and perceived competence) of employees. Mplus 7.4 was used to analyze survey data gathered from 304 employees who used ESM in the workplace.

Findings

The authors’ findings show that all four ESM affordances contribute to perceived relatedness and perceived competence; visibility and association affordances also have positive impacts on perceived autonomy; and all three psychological needs satisfaction positively impact employee agility.

Originality/value

First, this study adapted SDT to explore how ESM influences employee agility. Second, this study enriches the relevant research on the antecedents of employee agility and also provides new evidence and theoretical support for employee agility. Third, this study effectively expands the antecedents and outcomes of employee basic psychological needs satisfaction in the domain of ESM and agility.

Details

Information Technology & People, vol. 38 no. 1
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 7 August 2024

Kai Sun, Zhong Luo, Lei Li, Fayong Wu and Xuanrui Wu

Elastic rings served as the elastic supporting elements which have been extensively used in the aeroengines for maneuverable planes with high overloading. However, under extreme…

84

Abstract

Purpose

Elastic rings served as the elastic supporting elements which have been extensively used in the aeroengines for maneuverable planes with high overloading. However, under extreme conditions, the elastic ring contacts the bearing seat, causing elastic ring failure. Therefore, it is necessary to optimize the matching parameters of the elastic ring in order to suppress the occurrence of elastic ring failure under harsh working conditions.

Design/methodology/approach

In this paper, a rotor system supported by elastic rings is researched and a multi-objective parameter matching method of elastic ring is proposed, considering the elastic ring failure, rotor system’s frequency forbidden zone and rotor system’s dynamic response. Then, the particle swarm optimization algorithm is used to dynamically constrain the parameter matching space and obtain the ideal solution for the elastic ring parameter matching.

Findings

By analyzing the elastic ring’s matching results (different unbalanced forces and disk masses), the relationship between the trend of Pareto front changes and rotor system parameters is studied. In addition, the rotor system’s dynamic characteristics before and after parameter matching are analyzed.

Originality/value

This article provides guidance for the design of elastic rings by matching the parameters of elastic rings.

Details

Engineering Computations, vol. 41 no. 7
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 11 July 2024

Kai Shi, Jun Li and Gang Bao

Mechanoreception is crucial for robotic planning and control applications, and for robotic fingers, mechanoreception is generally obtained through tactile sensors. As a new type…

Abstract

Purpose

Mechanoreception is crucial for robotic planning and control applications, and for robotic fingers, mechanoreception is generally obtained through tactile sensors. As a new type of robotic finger, the soft finger also requires mechanoreception, like contact force and object stiffness. Unlike rigid fingers, soft fingers have elastic structures, meaning there is a connection between force and deformation of the soft fingers. It allows soft fingers to achieve mechanoreception without using tactile sensors. This study aims to provide a mechanoreception sensing scheme of the soft finger without any tactile sensors.

Design/methodology/approach

This research uses bending sensors to measure the actual bending state under force and calculates the virtual bending state under assumed no-load conditions using pressure sensors and statics model. The difference between the virtual and actual finger states is the finger deformation under load, and its product with the finger stiffness can be used to calculate the contact force. There are distinctions between the virtual and actual finger state change rates in the pressing process. The difference caused by the stiffness of different objects is different, which can be used to identify the object stiffness.

Findings

Contact force perception can achieve a detection accuracy of 0.117 N root mean square error within the range of 0–6 N contact force. The contact object stiffness perception has a detection average deviation of about 15%, and the detection standard deviation is 10% for low-stiffness objects and 20% for high-stiffness objects. It performs better at detecting the stiffness of low-stiffness objects, which is consistent with the sensory ability of human fingers.

Originality/value

This paper proposes a universal mechanoreception method for soft fingers that only uses indispensable bending and pressure sensors without tactile sensors. It helps to reduce the hardware complexity of soft robots. Meanwhile, the soft finger no longer needs to deploy the tactile sensor at the fingertip, which can benefit the optimization design of the fingertip structure without considering the complex sensor installation. On the other hand, this approach is no longer confined to adding components needed. It can fully use the soft robot body’s physical elasticity to convert sensor signals. Essentially, It treats the soft actuators as soft sensors.

Details

Industrial Robot: the international journal of robotics research and application, vol. 52 no. 1
Type: Research Article
ISSN: 0143-991X

Keywords

Article
Publication date: 18 October 2024

Yong Chen, Flora Niu and Tao Zeng

This study investigates the impact of tax planning, both independently and in conjunction with earnings management, on the persistence of earnings and its various components.

Abstract

Purpose

This study investigates the impact of tax planning, both independently and in conjunction with earnings management, on the persistence of earnings and its various components.

Design/methodology/approach

In this study, tax planning refers to corporate strategies aimed at minimizing taxes, while earnings management involves manipulating reported earnings through accounting accruals. The analysis uses a dataset of US companies from 1989 to 2016 and includes a series of regression tests.

Findings

The study finds that firms implementing aggressive tax strategies exhibit lower persistence in cash flows from operations and earnings. Furthermore, companies using both aggressive tax planning and earnings management techniques show the lowest persistence in total accruals, cash flows from operations and reported earnings.

Research limitations/implications

Our sample of US firms limits generalizability. Future research could explore the international impacts of tax planning and earnings management on earnings quality and include post-2016 data for insights on the 2018 tax cuts and COVID-19. Investigating other earnings quality measures and their influence on investors and analysts could enhance performance assessment.

Practical implications

This research identifies key factors influencing the interpretation of financial statements, offering valuable insights for regulators, auditors, tax authorities, financial analysts and other users with significant practical and social implications.

Originality/value

This study contributes to prior research by highlighting the need to investigate the real effects of tax avoidance and extends prior research by examining the impact of high levels of tax planning, along with aggressive earnings management, on earnings persistence.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 20 November 2024

Lingzhi Yi, Kai Ren, Yahui Wang, Wei He, Hui Zhang and Zongping Li

To ensure the stable operation of ironmaking process and the quality and output of sinter, the multi-objective optimization of sintering machine batching process was carried out.

Abstract

Purpose

To ensure the stable operation of ironmaking process and the quality and output of sinter, the multi-objective optimization of sintering machine batching process was carried out.

Design/methodology/approach

The purpose of this study is to establish a multi-objective optimization model with iron taste content and batch cost as targets, constrained by field process requirements and sinter quality standards, and to propose an improved balance optimizer algorithm (LILCEO) based on a lens imaging anti-learning mechanism and a population redundancy error correction mechanism. In this method, the lens imaging inverse learning strategy is introduced to initialize the population, improve the population diversity in the early iteration period, avoid falling into local optimal in the late iteration period and improve the population redundancy error correction mechanism to accelerate the convergence rate in the early iteration period.

Findings

By selecting nine standard test functions of BT series for simulation experiments, and comparing with NSGA-?, MOEAD, EO, LMOCSO, NMPSO and other mainstream optimization algorithms, the experimental results verify the superior performance of the improved algorithm. The results show that the algorithm can effectively reduce the cost of sintering ingredients while ensuring the iron taste of sinter, which is of great significance for the comprehensive utilization and quality assurance of sinter iron ore resources.

Originality/value

An optimization model with dual objectives of TFe content and raw material cost was developed taking into account the chemical composition and quality indicators required by the blast furnace as well as factors such as raw material inventory and cost constraints. This model was used to adjust and optimize the sintering raw material ratio. Addressing the limitations of existing optimization algorithms for sintering raw materials including low convergence accuracy slow speed limited initial solution production and difficulty in practical application we proposed the LILCEO algorithm. Comparative tests with NSGA-III MOEAD EO LMOCSO and NMPSO algorithms demonstrated the superiority of the proposed algorithm. Practical applications showed that the proposed method effectively overcomes many limitations of the current manual raw material ratio model providing scientific and stable decision-making guidance for sintering production operations.

Details

Soldering & Surface Mount Technology, vol. 37 no. 1
Type: Research Article
ISSN: 0954-0911

Keywords

Article
Publication date: 16 September 2024

Yifan Zhan, Tian Xiao, Tiantian Zhang, Wai Kin Leung and Hing Kai Chan

This study examines whether common directors are guilty of contagion of corporate frauds from the customer side and, if so, how contagion occurs. Moreover, it explores a way to…

Abstract

Purpose

This study examines whether common directors are guilty of contagion of corporate frauds from the customer side and, if so, how contagion occurs. Moreover, it explores a way to mitigate it, which is the increased digital orientation of firms.

Design/methodology/approach

Secondary data analysis is applied in this paper. We extract supply chain relations from the China Stock Market and Account Research (CSMAR) database as well as corporate fraud data from the same database and the official website of the China Securities Regulatory Commission (CSRC). Digital orientations are estimated through text analysis. Poisson regression is conducted to examine the moderating effect of common directors and the moderated moderating effect of the firms’ digital orientations.

Findings

By analysing the 2,096 downstream relations from 2000 to 2021 in China, the study reveals that corporate frauds are contagious through supply chains, while only customers’ misconduct can contagion to upstream firms. The presence of common directors strengthens such supply chain contagion. Additionally, the digital orientation can mitigate the positive moderating effect of common directors on supply chain contagion.

Originality/value

This study highlights the importance of understanding supply chain contagion through corporate fraud by (1) emphasising the existence of the contagion effects of corporate frauds; (2) understanding the potential channel in the process of contagion; (3) considering how digital orientation can mitigate this contagion and (4) recognising that the effect of contagion comes only from the downstream, not from the upstream.

Details

International Journal of Operations & Production Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3577

Keywords

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