Search results

To enrich the research on the economic consequences of enterprise digital development from the perspective of capacity utilization.

Using a sample of listed firms from 2010 to 2020, this paper exploits text analysis of annual reports to construct a proxy for enterprise digital development.

Results show that enterprise digital development not only improves their own capacity utilization but also generates a positive spillover effect on the capacity utilization of peer firms and firms in the supply chain. Next, based on the incomplete information about market demand and potential competitors when making capacity-building decisions, the mechanism tests show that improving the accuracy of market forecasts and reducing investment surges are potential channels behind the baseline results. Cross-sectional tests show the baseline result is more pronounced when industries are highly homogeneous and when firms have access to less information.

This paper contributes to the research related to the economic consequences of digital development. With the development of the digital economy, the real effects of enterprise digital development have also triggered extensive interest and exploration. Existing studies mainly examine the impact on physical operations, such as specialization division of labor, innovation activities, business performance or total factor productivity (Huang, Yu, & Zhang, 2019; Yuan, Xiao, Geng, & Sheng, 2021; Wang, Kuang, & Shao, 2017; Li, Liu, & Shao, 2021; Zhao, Wang, & Li, 2021). These studies measure the economic benefits from the perspective of the supply (output) side but neglect the importance of the supply system to adapt to the actual market demand. In contrast, this paper focuses on capacity utilization, aimed at estimating the net economic effect of digital development by considering the supply-demand fit scenario. Thus, our findings enrich the relevant studies on the potential consequences of digital development.

The purpose of this paper is to propose a robotic system for percutaneous surgery. The key component in the system, a robotic arm that can manipulate a puncture needle is presented. The mechanical design, the motion control and the force control method of the robotic arm are discussed in the paper.

The arm with an arc mechanism placed on a 3D Cartesian stage is developed as a puncture needle manipulator to locate the position of the needle tip, tune the needle’s posture and actuate the puncture motion under the visual guidance of two orthogonal X-ray images of a patient by a surgeon. A focusing method by using two laser spots is proposed to automatically move the needle tip to a surgery entry point on the skin. A dynamics model is developed to control the position of the needle mechanism and an explicit force control strategy is utilized to perform the needle insertion.

With the surgical system, a surgeon can easily perform puncture operation by taking two orthogonal real-time X-ray images as a visual feedback and accurately navigating the needle insertion. The laser-guided focusing method is efficient in placement of the needle tip. The explicit force control strategy is proved to be effective for holding constant and stable puncture force in experiments.

The robotic arm has an advantage in easy redirection of the needle because the rotation and the translation are decoupled in the mechanism. By adopting simple laser pens and a well-developed kinematics model, the system can handle the entry point, locating task automatically. The focusing method and the force control method proposed in the paper are useful for the present system and could be intuitive for similar surgical robots.

This study aims to examine the over 60-year evolution of behavioral accounting research (BAR), with the main aim of critically and accurately tracing its past, present and future.

This study used Scopus and Google Scholar databases to collect 2,263 articles of BAR published on relevant accounting journals. Thus, this study used Bibliometrix to provide a temporal overview of articles and a temporally oriented network co-occurrence analysis of BAR topics.

This study retraces the history of BAR since its origins and, also on the basis of triggering events inside (e.g. Nobel Prizes for behavioral economics studies) and outside (e.g. accounting scandals) the academic debate, this study critically discusses the evolution and interconnections of BAR topics. Then, future research is addressed toward main promising avenues, thus integrating recent technological applications into the behavioral accounting experimental designs to improve their external validity, exploring the potential positive effects of professionals’ heuristics in performing accounting tasks under certain environmental conditions, exploiting behavioral accounting frameworks to analyze and improve sustainability reporting and sustainability performance management.

Although BAR is rich of contributions, including subfields and contaminations, it lacks a holistic evaluation of its origins, development and future perspectives. In this vein, to the best of the authors’ knowledge, this is the first study to use a bibliometric analysis to evaluate the evolution of BAR.

Logistical facility location decisions can make a crucial difference in the success or failure of a company. Geographical Information Systems (GIS) have recently become a very popular decision support system to help deal with facility location problems. However, until recently, GIS methodologies have not been fully embraced as a way to deal with new facility location problems in business logistics. This research makes a framework for categorizing empirical facility location problems based on the intensity of the involvement of GIS methodologies in decision making. This framework was built by analyzing facility location models and GIS methodologies. The research results revealed the depth of the embracement of GIS methodologies in logistics for determining new facility location decisions. In the new facility location decisions, spatial data inputs are almost always coupled with the visualization of the problems and solutions. However, the usage of GIS capability solely (i.e. suitability analysis) for problem solving has not been embraced at the same level. In most cases, the suitability analysis is used together with special optimization models for choosing among the multiple alternatives.

Drawing on attribution theory, the current paper aims to examine the effects of review content structures on online review helpfulness, focusing on three pertinent variables: review sidedness, information factuality, and emotional intensity at the beginning of a review. Moreover, the moderating roles of reviewer reputation and review sentiment are investigated.

The review sentiment of 144,982 online hotel reviews was computed at the sentence level by considering the presence of adverbs and negative terms. Then, the authors quantified the impact of variables that were pertinent to review content structures on online review helpfulness in terms of review sidedness, information factuality and emotional intensity at the beginning of a review. Zero-inflated negative binomial regression was employed to test the model.

The results reveal that review sidedness negatively affects online review helpfulness, and reviewer reputation moderates this effect. Information factuality positively affects online review helpfulness, and positive sentiment moderates this impact. A review that begins with a highly emotional statement is more likely to be perceived as less helpful.

Using attribution theory as a theoretical lens, this study contributes to the online customer review literature by investigating the impact of review content structures on online review helpfulness and by demonstrating the important moderating effects of reviewer reputation and review sentiment. The findings can help practitioners develop effective review appraisal mechanisms and guide consumers in producing helpful reviews.

In retrospectives on Brunei’s first feature film Gema Dari Menara (1968), commentators have tended to focus on either its historical representation of Brunei’s booming post-curfew years in the late 1960s as ‘a time capsule of Brunei’s lost pop history’, or the film’s propagandistic nature for Da’wah (religious propagation). In this paper, however, I will concentrate my observations on the aesthetic values of the film itself, including the narrative structure, plot design, camerawork, characterisation and character relationships, as well as the resulting artistic effects manifested by these production elements as a whole.

Putting all the propagandistic elements aside, I would like to argue that Gema Dari Menara, as a family melodrama, is carefully constructed and propelled by the above-mentioned filmmaking techniques. The drama not only tells the story of an intense familial conflict revolving around the theme of faith rooted in the Bruneian tradition, it also implies the necessity of an internal negotiation between the predominant Islamic ideology and the increasingly secularised Bruneian civil society at the time. While the implied negotiation may have been unintended or subconscious in the original making of the film, it is well-balanced and reflective of the political and social reality of Brunei as a British Protectorate in the late 1960s, foreshadowing the current coexistent status quo of the dominance and sacredness of MIB and the secular popular culture in Brunei.

This paper aims to propose an enhanced densely dehazing network to suit railway scenes’ features and improve the visual quality degraded by haze and fog.

It is an end-to-end network based on DenseNet. The authors design enhanced dense blocks and fuse them in a pyramid pooling module for visual data’s local and global features. Multiple ablation studies have been conducted to show the effects of each module proposed in this paper.

The authors have compared dehazed results on real hazy images and railway hazy images of state-of-the-art dehazing networks with the dehazed results in data quality. Finally, an object-detection test is taken to judge the edge information preservation after haze removal. All results demonstrate that the proposed dehazing network performs better under railway scenes in detail.

This study provides a new method for image enhancing in the railway monitoring system.