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Article
Publication date: 6 November 2024

Saeideh Valizadeh-Haghi, Mahvash Parsapour, Roya Pournaghi, Ahmad-Reza Baghestani and Yazdan Parsapour

Medical libraries can extend their resources’ accessibility by creating a network through web-based geographical information system (WEBGIS) that connects physical and…

Abstract

Purpose

Medical libraries can extend their resources’ accessibility by creating a network through web-based geographical information system (WEBGIS) that connects physical and non-physical resources. Geographical information system (GIS allows) libraries to create strong connections with other libraries by establishing a shared server for loading and using digital information. This research aims to explore the feasibility of creating a unified GIS-based service system for medical libraries.

Design/methodology/approach

The target population for this study includes a total of 32 medical libraries across three medical universities (in this case called A, B and C). A researcher-designed 34-item questionnaire was applied in this study.

Findings

Findings revealed that the libraries affiliated with University A have the highest average (46.54%) and better situation in terms of all of the needed infrastructures. Furthermore, in terms of the technical infrastructure required for implementing the integrated WEBGIS, the libraries of University B are in a better situation in comparison with other libraries (64.55%). Weak technical infrastructure belongs to libraries affiliated with University C, with 59.17% availability of infrastructure. The findings underscored the existing gaps in various aspects and highlighted the need for further improvements, particularly in financial and legal aspects, to enhance the overall availability of infrastructure.

Originality/value

This study was conducted for the first time in medical science libraries. The findings of this research shed light on the shortages within the surveyed universities in terms of human infrastructure. Results highlight the need for financial, legal and technical support to bridge the gap between the current status and the desired situation. By focusing on improving the various infrastructural aspects, libraries can foster a conducive environment for the effective utilization of spatial information systems, ultimately benefiting academic research, education and overall information management in the field of medical sciences.

Details

Performance Measurement and Metrics, vol. 25 no. 3/4
Type: Research Article
ISSN: 1467-8047

Keywords

Article
Publication date: 10 September 2024

Mitra Valizadeh, Mojtaba Azizi, M. Reza Hosseini and Pegah Mahoor

This paper presents a pioneering investigation into the barriers impeding the adoption of reverse logistics (RL) in the Iranian construction industry, addressing a significant gap…

Abstract

Purpose

This paper presents a pioneering investigation into the barriers impeding the adoption of reverse logistics (RL) in the Iranian construction industry, addressing a significant gap in the current literature within the country.

Design/methodology/approach

Through a meticulous examination of the literature, complemented by 19 in-depth interviews, a battery of barriers to RL implementation was initially identified, distilled into a final set of 30 barriers, which served as the basis for the design of a structured survey questionnaire. Employing Partial Least Squares–Structural Equation Modeling (PLS-SEM), an analysis was conducted on a dataset that comprised of 80 responses. Subsequently, the barriers approved through the PLS- SEM were subjected to prioritization through the application of Fuzzy TOPSIS.

Findings

Findings reveal the critical inadequacy of contemporary technology and infrastructure, a foundation essential for the efficacious enactment of RL. This shortfall manifests in procurement and logistics processes plagued by inefficiency and ineffectiveness, as consequences of an immature information and technology ecosystem. Furthermore, the study underscores the dominance of traditional markets where the adoption of secondary materials/products remains sporadic, signaling a crucial area for further research and intervention.

Originality/value

This study offers original insights into the significant hurdles that hinder the adoption and integration of RL practices within the Iranian construction industry, an under-explored area within the RL research domain. For industry practitioners, findings point to recommendations for overcoming these barriers in the specific Iranian context while also offering broader insights and lessons that may be relevant to other countries and similar contexts.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 15 November 2024

Arash Arianpoor and Seyed Abbas Borhani

This study aims to provide a framework for the interaction of blockchain technology, the audit process and International Financial Reporting Standards (IFRS).

Abstract

Purpose

This study aims to provide a framework for the interaction of blockchain technology, the audit process and International Financial Reporting Standards (IFRS).

Design/methodology/approach

This study was conducted in three phases. In the first phase, a meta-synthesis method was used until 2020. Out of 87 papers, a total number of 15 were selected, and 72 were excluded after an initial screening. In the second phase, 11 interviews were held with experts with sufficient experience and expertise in blockchain technology, accounting and auditing. These interviews were held between 2020 and 2021. The sampling was purposive (targeted) in type, along with snowball sampling. In the third phase, a combination of questionnaire-based method and the fuzzy Delphi method was used. The research population for this phase consisted of accounting professors, members of the Iranian Association of Certified Public Accountants and accounting and technology professionals. Following the selection of the Delphi panel, 35 questionnaires were collected between 2021 and 2022 for analysis.

Findings

The results showed that in line with the interaction of blockchain technology, audit process and IFRS, 52 indicators were confirmed in eight components. Moreover, “Verifiability,” “Timeliness” and “Predictive value” were the most influential factors, respectively, according to the conceptual model. In addition, higher average scores of experts’ views were related to “Transparency audit reports” and “Increasing the quality of the auditor’s judgment”, respectively.

Originality/value

Blockchain is a complex subject, and there has been very little published research on the intersection of IFRS and blockchain technology. It is crucial for the audit profession and technology professionals to focus on the interaction of blockchain technology with the qualitative characteristics of information. This is an area that has not been thoroughly researched yet. The interaction of blockchain technology, improvements in the audit process and adherence to IFRS is a significant development in accounting and auditing.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 11 September 2024

Kapildeo P. Yadav, Sudipta Ghosh, Sujata Rajak and Amiya K. Samanta

One of the often-employed building constituents in the construction sector is concrete, which involves hydration of cement, leading to the generation of carbon footprints during…

Abstract

Purpose

One of the often-employed building constituents in the construction sector is concrete, which involves hydration of cement, leading to the generation of carbon footprints during its production. Also, massive amount of natural aggregate is illegally mined, which poses serious environmental issues along with ecological misbalance. Researchers are in continuous search of appropriate substitutes to mitigate those challenges and develop innovative concrete mix. Consequently, depletion of natural resources, the disturbances to the environmental and ecological imbalance will reduce. The purpose of this study is to develop a Portland Slag Cement based novel sustainable concrete incorporating Alccofine and Recycled Refractory Brick as fractional replacement of cement and fine aggregate, respectively and evaluate its destructive, non-destructive and microstructural properties.

Design/methodology/approach

M25 grade of concrete adopting 0.45 water-binder proportion, with diverse percentage of Alccofine as fractional substitution of cement and 20% of recycled refractory brick (RRB) as fine aggregate, has been cast and evaluated for diverse mechanical strength following a curing of 7, 14 and 28 days. Scanning electron microscopic analysis has been carried out to study the microstructural changes in the specimens.

Findings

Supplementary use of Alccofine enhanced normal compressive strength of sustainable concrete mix blended with Portland Slag Cement by a large amount at all levels of 7, 14 and 28 days of curing. Test results indicated development of a favourable high-strength sustainable concrete mix by substituting cement with Alccofine.

Originality/value

This manuscript has demonstrated the possibility of developing sustainable concrete blends by incorporating Alccofine 1203 and RRB as partial replacement of Portland Slag Cement and natural fine aggregate, respectively. The strength and potential of concrete incorporating RRB for wider and special application in adverse environmental conditions having higher thermal gradient, as RRB is a valuable waste from high temperature kiln and furnaces. Alccofine 1203 has been included in the concrete mix as an alternative to Portland Slag Cement to improve the mechanical strength properties and durability of concrete intended for adverse environmental application.

Details

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

Keywords

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