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Article
Publication date: 14 January 2014

Ahmad Mashayekhi, Ali Nahvi, Mojtaba Yazdani, Majid Mohammadi Moghadam, Mohammadreza Arbabtafti and Mohsen Norouzi

This paper aims to present the design and implementation of VirSense, a novel six-DOF haptic interface system, with an emphasis on its gravity compensation and fixed-base motors…

417

Abstract

Purpose

This paper aims to present the design and implementation of VirSense, a novel six-DOF haptic interface system, with an emphasis on its gravity compensation and fixed-base motors.

Design/methodology/approach

In this paper, the design and manufacture of the VirSense robot and its comparison with the existing haptic devices are presented. The kinematic analysis of the robot, design of the components, and manufacturing of the robot are explained as well.

Findings

The proposed system is employed to generate a Virtual Sense (VirSense) with fixed-base motors and a spring compensation system for counterbalancing the torques generated by the weight of the links. The fixed bases of the motors reduce the system's effective mass and inertia, which is an important factor in haptic interface systems. A novel cabling system is used to transmit the motor torques to the end-effector. The spring-based gravity compensation system causes more reduction in the effective mass and inertia.

Originality/value

This paper provides the details of the VirSense haptic device, its gravity compensation system, and a novel cabling power transmission.

Details

Industrial Robot: An International Journal, vol. 41 no. 1
Type: Research Article
ISSN: 0143-991X

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Article
Publication date: 2 March 2010

256

Abstract

Details

International Journal of Accounting & Information Management, vol. 18 no. 1
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 30 November 2021

Bita Mashayekhi, Farzaneh Jalali and Zabihollah Rezaee

The purpose of this study is to explore the internal audit actors and stakeholders' perceptions of the IA status in Iranian companies, and those actors and stakeholders' roles in…

730

Abstract

Purpose

The purpose of this study is to explore the internal audit actors and stakeholders' perceptions of the IA status in Iranian companies, and those actors and stakeholders' roles in shaping the current situation of IA in Iran.

Design/methodology/approach

This paper uses the interpretive qualitative method. Data comprises of semi-structured interviews with board of directors, audit committees, chief executive officers and chief audit executives. The paper analyzes internal audit policy documents, reports and legislations.

Findings

The results illustrate that the internal audit in Iran is perceived as a “perfunctory” practice among its stakeholders due to being recognized as an inefficient process. The key actors and stakeholders in internal audit process–including executive and board managers, audit committee members and chief audit executives–play important roles in shaping the current status of internal audit via their perceptions and actions.

Practical implications

The fact that internal audit in Iran is perceived as an inefficient process and is used as a perfunctory practice highlights the importance of addressing this issue at the standardization and regulation level. The deficits in the roles of key actors and stakeholders need to be considered as the legislative guide in different levels.

Originality/value

Prior studies mostly focus on the role of internal audit in organizations. In contrast, this study focuses on the role of key actors and stakeholders of internal auditing process in shaping the current perceived role of internal audit in organizations. Also, the study examines an emerging economy, which differs from advanced economies in important ways, including regulations, organizational culture, internal control structure and internal audit.

Details

Journal of Accounting in Emerging Economies, vol. 12 no. 4
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 8 August 2023

Fahime Ebrahimi, Mehdi Sarikhani and Amin Rostami

The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional…

386

Abstract

Purpose

The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional commitment, independence commitment, role conflict and role ambiguity on internal auditor silence have been investigated. Furthermore, the effects of role conflict and role ambiguity through independence commitment on internal auditor silence were investigated.

Design/methodology/approach

The statistical population of the study consisted of Iranian internal auditors in 2021. The study used a self-administered survey of 217 internal auditors. In this research, a hierarchical component model in the partial least squares structural equation modeling analysis was used to examine the hypotheses.

Findings

The results of testing the hypotheses indicated that the perceived climate of silence and role ambiguity have positive effects, and professional commitment and independence commitment have negative effects on internal auditor silence. Furthermore, role conflict has an insignificant effect on internal auditor silence. In addition, role conflict and role ambiguity affect the internal auditor silence through the independence commitment.

Originality/value

This study examined the factors affecting the internal auditor silence by combining the construct of the perceived climate of silence that has been previously discussed in the field of management with the professional (professional commitment and independence commitment) and role (role conflict and role ambiguity) factors that are discussed in the internal audit profession. To the best of the author’s knowledge, this is the first study that examines the factors affecting internal auditor silence behavior. The importance of conducting this study is that it investigates a phenomenon among internal auditors that conflicts with the mission and origin of internal audit.

Details

Managerial Auditing Journal, vol. 38 no. 7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 25 February 2014

Essa El-Firjani, Karim Menacere and Roger Pegum

– The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya.

811

Abstract

Purpose

The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya.

Design/methodology/approach

Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with external auditors, financial managers, accounting academics and regulators.

Findings

This paper found general agreement that the accounting regulation of public corporations and banks is strongly influenced by the Libyan Commercial Code and the Income Tax Law. Although listed companies and the banking sector in Libya are required to comply with International Accounting Standards (IASs), the majority of them still comply with the US Generally Accepted Accounting Principles (US GAAP). Moreover, the conclusion that can be drawn from this study is that the enforcement of IASs through the Libyan Accountants and Auditors Association (LAAA), local auditors and the Libyan Stock Market has not achieved its purpose. The results also indicate that the accounting profession in Libya is still in its infancy and still lacks clear structure in order to develop corporate accounting practice and it appears to play only an important role in retaining external influences on the accounting practice. The empirical results of this research show that the Salter and Niswander (1995) criteria (longevity, setting exam and auditors’ opinion on companies’ financial reports) found that the level of professionalism in Libya is below the required standard.

Originality/value

This paper focuses on corporate accounting regulation and practices and the role of the LAAA in the development of corporate accounting in Libya. This paper, therefore, aims to contribute to the literature by examining the corporate accounting regulation in Libya and fills a gap in international accounting research.

Details

Journal of Accounting in Emerging Economies, vol. 4 no. 1
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 6 August 2018

Ali Haji Gholam Saryazdi and Mohammad Ghavidel

The purpose of this paper is to investigate the dynamics of waste production in the product structure of a wire and cable manufacturing company that deals with a high-volume waste…

351

Abstract

Purpose

The purpose of this paper is to investigate the dynamics of waste production in the product structure of a wire and cable manufacturing company that deals with a high-volume waste and proposes strategies that reduce product costs.

Design/methodology/approach

The methodology for this research is descriptive and expressive modeling in a way that theories of research have been extracted from literature and field studies have been done based on the company specialists’ views. The system dynamics has been used to analyze and model waste in a wire and cable firm.

Findings

Applying SD approach in the paper not only helps to identify the structure of producing the waste, which is complicated and dynamic, but also proposes ways to reduce them and illustrate the applied results. The second outcome shows that in the waste management there should be a digression in a managerial view to the systematic thought. In the other word as in the system dynamic approach, the expansion of the model boundary is one of the objectives to find appropriate solution. The behavior model showed that in the waste management the most effective way to reduce the waste is to buy qualified raw material which is out of the firm.

Originality/value

This paper not only shows that the system dynamic approach is appropriate for the waste management problems which are complicated and dynamic but also proved that in the waste management system the solutions are not always near or within the firm. They should be identified by a systematic approach.

Details

International Journal of Quality & Reliability Management, vol. 35 no. 7
Type: Research Article
ISSN: 0265-671X

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Publication date: 25 July 2023

Deepa Jain, Manoj Kumar Dash and K.S. Thakur

Free Access. Free Access

Abstract

Details

The Sustainability of Financial Innovation in E-Payment Systems
Type: Book
ISBN: 978-1-80455-884-3

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Article
Publication date: 29 March 2024

Rashmi Ranjan Panigrahi, Avinash K. Shrivastava and Sai Sudhakar Nudurupati

Effective inventory management is crucial for SMEs due to limited resources and higher risks like cash flow, storage space, and stockouts. Hence, the aim is to explore how…

1496

Abstract

Purpose

Effective inventory management is crucial for SMEs due to limited resources and higher risks like cash flow, storage space, and stockouts. Hence, the aim is to explore how technology and know-how can be integrated with inventory practices and impact operational performance.

Design/methodology/approach

The basis of the analysis was collecting papers from a wide range of databases, which included Scopus, Web of Science, and Google Scholar. In the first phase of the process, a search string with as many as nine related keywords was used to obtain 175 papers. It further filtered them based on their titles and abstracts to retain 95 papers that were included for thorough analysis.

Findings

The study introduced innovative methods of measuring inventory practices by exploring the impact of know-how. It is the first of its kind to identify and demonstrate how technical, technological, and behavioral know-how can influence inventory management practices and ultimately impact the performance of emerging SMEs. This study stands out for its comprehensive approach, which covers traditional and modern inventory management technologies in a single study.

Research limitations/implications

The study provides valuable insights into the interplay between technical, technological, and behavioral know-how in inventory management practices and their effects on the performance of emerging SMEs in Industry 5.0 in the light of RBV theory.

Originality/value

The RBV theory and the Industry 5.0 paradigm are used in this study to explore how developing SMEs' inventory management practices influence their performance. This study investigates the effects of traditional and modern inventory management systems on business performance. Incorporating RBV theory with the Industry 5.0 framework investigates firm-specific resources and technological advances in the current industrial revolution. This unique technique advances the literature on inventory management and has industry implications.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 9
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 1 July 2020

Ahmad Abdollahi, Yasser Rezaei Pitenoei and Mehdi Safari Gerayli

The present study sets out to examine the effect of auditor's report and audit firm size on the value relevance of accounting information of the companies listed on the Tehran…

1535

Abstract

Purpose

The present study sets out to examine the effect of auditor's report and audit firm size on the value relevance of accounting information of the companies listed on the Tehran Stock Exchange during the years 2008–2017.

Design/methodology/approach

The study includes a sample of 1,530 firm-year observations drawn from the listed companies, and the research hypotheses were analyzed using multivariate regression model based on panel data.

Findings

The findings reveal that auditor's report and audit firm size are positively and significantly correlated with two indicators of the value relevance of accounting information including value relevance of earnings and book value per share. Also our results exhibit robustness to the alternative measure of auditor's attributes.

Research limitations/implications

As far as we know, this is the first study to analyze the association between auditor's attributes and value relevance of accounting information in emerging capital markets, thereby generating certain implications for investors, managers, capital market policy makers and audit profession regulators in general and those in emerging markets in particular.

Practical implications

Our findings have implications for policy makers, regulators, managers and investors. Our evidence on the positive association between auditor's size and value relevance of accounting information should help policy makers and regulators which they improve value relevance of accounting information and financial reporting by integrating small audit firms and setting up larger audit firms.

Originality/value

A rise in the value relevance of accounting information deserves further attention while drawing investment, selling the stocks of existing firms and increasing investor's decision-making ability. The way how auditor's attributes can promote the value relevance of accounting information is still open to new research.

Details

Journal of Applied Accounting Research, vol. 21 no. 4
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 9 November 2015

Muhammad Azim bin Azizi, Ahmad Kamal Ariffin bin Mohd Ihsan and Nik Abdullah bin Nik Mohamed

The purpose of this paper is to establish a peridynamic method in predicting viscoelastic creep behaviour with recovery stage and to find the suitable numerical parameters of…

453

Abstract

Purpose

The purpose of this paper is to establish a peridynamic method in predicting viscoelastic creep behaviour with recovery stage and to find the suitable numerical parameters of peridynamic method.

Design/methodology/approach

A rheological viscoelastic creep constitutive equation including recovery and an elastic peridynamic equation (with integral basis) are examined and used. The elasticity equation within the peridynamic equation is replaced by the viscoelastic equation. A new peridynamic method with two time parameters, i.e. numerical time and viscoelastic real time is designed. The two parameters of peridynamic method, horizon radius and number of nodes per unit volume are studied to get their optimal values. In validating this peridynamic method, comparisons are made between numerical and analytical result and between numerical and experimental data.

Findings

The new peridynamic method for viscoelastic creep behaviour is approved by the good matching in numerical-analytical data comparison with difference of < 0.1 per cent and in numerical-experimental data comparison with difference of 4-6 per cent. It can be used for further creep test which may include non-linear viscoelastic behaviour and creep rupture. From this paper, the variation of constants in Burger’s viscoelastic model is also studied and groups of constants values that can simulate solid, fluid and solid-fluid viscoelastic behaviours were obtained. In addition, the numerical peridynamic parameters were also manipulated and examined to achieve the optimal values of the parameters.

Research limitations/implications

The peridynamic model of viscoelastic creep behaviour preferably should have only one time parameter. This can only be done by solving the unstable fluctuation of dynamic results, which is not discussed in this paper. Another limitation is the tertiary region and creep rupture are not included in this paper.

Practical implications

The viscoelastic peridynamic model in this paper can serve as an alternative for conventional numerical simulations in viscoelastic area. This model also is the initial step of developing peridynamic model of viscoelastic creep rupture properties (crack initiation, crack propagation, crack branching, etc.), where this future model has high potential in predicting failure behaviours of any components, tools or structures, and hence increase safety and reduce loss.

Originality/value

The application of viscoelastic creep constitutive model on peridynamic formulation, effect of peridynamic parameters manipulation on numerical result, and optimization of constants of viscoelastic model in simulating three types of viscoelastic creep behaviours.

Details

Multidiscipline Modeling in Materials and Structures, vol. 11 no. 4
Type: Research Article
ISSN: 1573-6105

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