Search results
1 – 8 of 8Xusen Cheng, Shuang Zhang, Shixuan Fu, Wanxin Liu, Chong Guan, Jian Mou, Qiongwei Ye and Caiming Huang
Metaverse is a virtual application spawned by digital technology that is becoming increasingly relevant to our lives. However, for the opportunities created and challenges posed…
Abstract
Purpose
Metaverse is a virtual application spawned by digital technology that is becoming increasingly relevant to our lives. However, for the opportunities created and challenges posed by the metaverse, its important elements and future evolution trend remain largely unknown. Thus, this paper aims to understand the current status of metaverse research and its future research directions.
Design/methodology/approach
Based on the analysis of the literature data on the metaverse both in English and Chinese using Latent Dirichlet allocation (LDA) topic modeling and bibliometrics, this study discussed the related research and development trend of the metaverse. The authors first defined the concept of the metaverse and analyzed 1,378 English articles from seven publishers and 590 Chinese articles from the CNKI database. Following that, the authors summarized three important themes from the current studies: virtual world, metaverse technologies and metaverse applications. Finally, a framework of future directions on metaverse research was proposed.
Findings
The review found that during the rapid development of the metaverse, opportunities and challenges coexisted. In the virtual world, metaverse technologies drive the implementation of application scenarios, and in turn, applications promote the improvement of technologies. The interrelationship between technology and application lays the foundation for the development of the metaverse. Future metaverse research will generate different research directions.
Originality/value
This review provides a valuable, systematic perspective for individuals who want to understand the metaverse. The conceptual framework on metaverse research proposed in this paper offers a comparison of literature analysis from domestic and international perspectives and brings new insights into the development of the metaverse.
Details
Keywords
Lin Gui, Zhendong Yin and Huihua Nie
The stability maintenance system has played an essential role in maintaining social stability although it also has brought about social problems worthy of attention. Admittedly…
Abstract
Purpose
The stability maintenance system has played an essential role in maintaining social stability although it also has brought about social problems worthy of attention. Admittedly compensation-based stability maintenance policy can address the appeals of citizens whose rights are infringed and the dissolving effect in the provision of compensation can save the cost of stability maintenance but such stability maintenance system lacks equilibrium.
Design/methodology/approach
The establishment of a strict assessment system for stability maintenance performance can encourage the stability maintenance authorities to eliminate the “fuse effect” as much as possible and ensure the effective implementation of the stability maintenance system. However, the rigorous stability maintenance performance assessment also provides the possibility for profit-driven petitions.
Findings
Due to the continuous accumulation of social dissatisfaction and the lack of stability maintenance equilibrium in the implementation of the compensation-based stability maintenance policy, public governance will fall into a stability maintenance paradox of “greater instability resulting from stability maintenance”.
Originality/value
The provision of sufficient means for the people to protect their interest by implementing measures such as strengthening the rule of law mechanisms is the key to achieve long-term social stability.
Details
Keywords
Lihua Chen, Yi Lu and Rui Zhao
The purpose of this paper is make a significant contribution to the supply chain knowledge system through research on modern supply chain system in China, providing guidance for…
Abstract
Purpose
The purpose of this paper is make a significant contribution to the supply chain knowledge system through research on modern supply chain system in China, providing guidance for theoretical research such as methodology of dynamic resource allocation and application of innovative small- and middle-sized service system in the supply chain.
Design/methodology/approach
The paper uses structural analysis of Chinese competitive advantage, and it applies comparative analysis of supply chain models in China, the USA and Japan through the factor disintegration of trading environment.
Findings
China’s supply chain model has virtual scale and virtual capabilities. The relationship with suppliers is more dynamic. The requirements for resolving uncertainty are higher. Business transfer is more frequent.
Research limitations/implications
Researchers are encouraged to propose the specific supply chain models in China further with the game theory, auction theory, etc.
Practical implications
It provides advice for government policy making and gives Chinese enterprises guidance to improve operation management.
Originality/value
This paper specifically analyzes characteristics of China supply chain and gives enlightenment for supply chain innovation.
Details
Keywords
Sara Trucco, Maria Chiara Demartini, Kevin McMeeking and Valentina Beretta
This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore…
Abstract
Purpose
This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.
Design/methodology/approach
This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.
Findings
Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.
Practical implications
Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.
Originality/value
Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.
Details
Keywords
Bowen Yang, Liping Liu and Yanhui Yin
Legislation plays a vital role in solving carbon emissions reduction and climate change issues. China began to implement a low-carbon economic policy in 2010, but the effect of…
Abstract
Purpose
Legislation plays a vital role in solving carbon emissions reduction and climate change issues. China began to implement a low-carbon economic policy in 2010, but the effect of the policy needs to be evaluated. Accordingly, this paper aims to discuss China’s low-carbon policy through exploring the following two questions, namely, whether the policy effect reaches the expected goal and whether the policy effects will balance economic development and emission reduction. Then, the paper puts forward suggestions for the improvement of China’s low-carbon policy.
Design/methodology/approach
This paper is organized around three distinct aspects of policy effect evaluation. This paper uses the synthetic control method to construct a policy effect evaluation model and conducts a quasi-natural experiment. The paper selects annual panel data from 2003 to 2015, which is selected from 33 provinces. A comparative analysis of carbon dioxide emissions, energy consumption and economic development between Hubei Province and Liaoning Province.
Findings
The results reveal that the implementation of the low-carbon pilot province policy in 2010 has a significant impact on the emission reduction effect of Liaoning Province, but the impact on the emission reduction effect of Hubei Province is not significant. The carbon emission trading system implemented in 2012 has reduced the emission reductions in Hubei Province and Liaoning Province has achieved better emission reduction effects after the implementation of this policy. After the implementation of the policy, the economic development of Hubei Province has been improved, but it has not brought help to the economic development of Liaoning Province. These findings provide new insights into the use of an emissions trading system for improving economic development and ultimately facilitate the attainment of the broader goal of sustainability.
Originality/value
This paper proposes an innovative policy effect evaluation method by considering the status of unit gross domestic product, fixed asset investment in the energy industry, energy consumption, emission reduction technology innovation and other evaluation indicators. This paper contributes to broadening current methods of policy effect evaluation in China.
Details