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Book part
Publication date: 7 December 2001

Abstract

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Optimal Growth Economics: An Investigation of the Contemporary Issues and the Prospect for Sustainable Growth
Type: Book
ISBN: 978-0-44450-860-7

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Article
Publication date: 6 February 2017

Ahmed H. Ahmed, Bruce M. Burton and Theresa M. Dunne

The purpose of this paper is to provide exploratory evidence about the use of the internet for disclosure purposes by non-financial companies listed on the Egyptian Exchange – and…

3242

Abstract

Purpose

The purpose of this paper is to provide exploratory evidence about the use of the internet for disclosure purposes by non-financial companies listed on the Egyptian Exchange – and influences thereon – at two points in time: 2010 and 2011. Selection of these periods permits direct investigation of the extent to which the disruption caused by the popular uprising in early 2011 impacted on practice.

Design/methodology/approach

The sample comprises all of the 172 non-financial listed companies at the end of 2010. A disclosure index was developed to evaluate the content of the investigated websites in 2010 and 2011. Univariate and multivariate analysis is used to examine the cross-sectional determinants of disclosure both in total and in terms of three specific content categories.

Findings

The study reveals that 40.7 and 42.7 per cent of the sample companies provided some form of financial information via their websites in 2010 and 2011, respectively (i.e. pre and post the Spring 2011 political revolution). The results of the multivariate analysis indicate consistency across the two years in terms of total score determinants, but some variation in the disaggregated evidence.

Originality/value

This study indicates that Egyptian firms have started embracing the power of the internet as a disclosure channel, but the extent of these practices is still limited, with great variations evident amongst the sampled companies in this regard. Encouragingly, the disruption caused by the political upheaval in 2011 appears not to have caused reduction in the propensity to provide online disclosures.

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Journal of Accounting in Emerging Economies, vol. 7 no. 1
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 1 April 1993

B.M. Craven and C.J. Smith

Deals first, with the theoretical framework within which theInternal Market (NHSIM) is expected to operate and the particularproblems which occur when a service is provided to a…

74

Abstract

Deals first, with the theoretical framework within which the Internal Market (NHSIM) is expected to operate and the particular problems which occur when a service is provided to a consumer free at the point of consumption (i.e. non‐marketed). Second, deals with some costing procedures and stresses the importance of considering costs of an episode jointly with other benefits. Both of these activities are at a relatively early stage in the NHS in general. Third and fourth, deals with two examples (internal medicine and cardiothoracic surgery) of how the NHSIM has fared during the first year at the Freeman Hospital, Newcastle upon Tyne. Shows how principles of the theory of finance may be applied to contracting for Coronary Artery Bypass Graftings.

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Journal of Management in Medicine, vol. 7 no. 4
Type: Research Article
ISSN: 0268-9235

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Article
Publication date: 13 December 2022

Chengxi Yan, Xuemei Tang, Hao Yang and Jun Wang

The majority of existing studies about named entity recognition (NER) concentrate on the prediction enhancement of deep neural network (DNN)-based models themselves, but the…

269

Abstract

Purpose

The majority of existing studies about named entity recognition (NER) concentrate on the prediction enhancement of deep neural network (DNN)-based models themselves, but the issues about the scarcity of training corpus and the difficulty of annotation quality control are not fully solved, especially for Chinese ancient corpora. Therefore, designing a new integrated solution for Chinese historical NER, including automatic entity extraction and man-machine cooperative annotation, is quite valuable for improving the effectiveness of Chinese historical NER and fostering the development of low-resource information extraction.

Design/methodology/approach

The research provides a systematic approach for Chinese historical NER with a three-stage framework. In addition to the stage of basic preprocessing, the authors create, retrain and yield a high-performance NER model only using limited labeled resources during the stage of augmented deep active learning (ADAL), which entails three steps—DNN-based NER modeling, hybrid pool-based sampling (HPS) based on the active learning (AL), and NER-oriented data augmentation (DA). ADAL is thought to have the capacity to maintain the performance of DNN as high as possible under the few-shot constraint. Then, to realize machine-aided quality control in crowdsourcing settings, the authors design a stage of globally-optimized automatic label consolidation (GALC). The core of GALC is a newly-designed label consolidation model called simulated annealing-based automatic label aggregation (“SA-ALC”), which incorporates the factors of worker reliability and global label estimation. The model can assure the annotation quality of those data from a crowdsourcing annotation system.

Findings

Extensive experiments on two types of Chinese classical historical datasets show that the authors’ solution can effectively reduce the corpus dependency of a DNN-based NER model and alleviate the problem of label quality. Moreover, the results also show the superior performance of the authors’ pipeline approaches (i.e. HPS + DA and SA-ALC) compared to equivalent baselines in each stage.

Originality/value

The study sheds new light on the automatic extraction of Chinese historical entities in an all-technological-process integration. The solution is helpful to effectively reducing the annotation cost and controlling the labeling quality for the NER task. It can be further applied to similar tasks of information extraction and other low-resource fields in theoretical and practical ways.

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Aslib Journal of Information Management, vol. 75 no. 3
Type: Research Article
ISSN: 2050-3806

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Article
Publication date: 1 September 1994

B.M. Craven and M.B. McNulty

Proposes that far more attention needs to be given to the evaluation ofmanagerial training and development expenditures (MTDEs) to ensure thatthey represent an adequate return on…

2120

Abstract

Proposes that far more attention needs to be given to the evaluation of managerial training and development expenditures (MTDEs) to ensure that they represent an adequate return on corporate investment expenditure. Suggests that internal auditors are currently much better equipped than human resource managers to evaluate MTDEs. Warns that much which now passes for investment in MTDEs is likely to be x‐inefficient. Concludes that expenditures on specific tasks approved by the auditors rather than expenditures on MTDEs approved by human resource managers are much more likely to be worthwhile.

Details

Managerial Auditing Journal, vol. 9 no. 6
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 19 February 2019

Lijun (Gillian) Lei, Yutao Li and Yan Luo

The emergence of social media as a corporate disclosure channel has caused significant changes in the production and dissemination of corporate information. This review identifies…

1127

Abstract

The emergence of social media as a corporate disclosure channel has caused significant changes in the production and dissemination of corporate information. This review identifies important themes in recent research on the impact of social media on the corporate information environment and provides suggestions for further explorations of this new but fast-growing area of research. Specifically, we first review the evolution of Internet-based corporate disclosure and related regulations, and then focus on three recent streams of research: 1) companies’ use of social media; 2) information produced by non-corporate users and its impact on capital markets; and 3) the credibility of corporate information on social media platforms.

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Journal of Accounting Literature, vol. 42 no. 1
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 3 July 2018

Ilenia Cecchetti, Veronica Allegrini and Fabio Monteduro

The chapter aims to analyse the influence of the board of directors on transparency and integrity in hybrid organisations like state-owned enterprises. The effect of several…

Abstract

The chapter aims to analyse the influence of the board of directors on transparency and integrity in hybrid organisations like state-owned enterprises. The effect of several characteristics of directors on the board’s effectiveness was assessed. The empirical analysis was based on 60 Italian listed and non-listed state-owned enterprises. Each enterprise’s website was individually examined and coded to obtain two self-constructed indexes on transparency and integrity, and a regression model was created to test the hypotheses.

The ‘knowledge structure’ of interlocking directors and board compensation were found to be both positively related to the level of commitment among state-owned enterprises to transparency and integrity. Skill and gender diversity on the board had no significant impact. The analysis used data from a one-year period but dealt with hidden and complex phenomena like corruption. Future longitudinal studies and qualitative approaches would provide more comprehensive insights into the relationship between the board of directors, transparency and integrity over time.

Policymakers and all those involved in the appointment of directors to state-owned enterprises should be aware that some features of board members may affect the levels of organisational transparency and integrity. The chapter contributes to the literature on governance of state-owned enterprises, emphasising the board’s role and its effectiveness in sustaining transparency and integrity.

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Hybridity in the Governance and Delivery of Public Services
Type: Book
ISBN: 978-1-78743-769-2

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Book part
Publication date: 30 October 2009

Abstract

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Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-580-2

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Article
Publication date: 1 January 2003

P.L. Joshi and Jawaher Al‐Modhahki

In this paper, we examine the factors that are likely to explain the use of the internet as a vehicle for voluntary financial reporting by companies in Bahrain and Kuwait. A total…

402

Abstract

In this paper, we examine the factors that are likely to explain the use of the internet as a vehicle for voluntary financial reporting by companies in Bahrain and Kuwait. A total of 75 companies (Kuwait 42 and Bahrain 33) were investigated to find out if they had websites and presented their financial statements on the internet. For Kuwait, 47.6% and for Bahrain 48.5% of sample companies had their own websites. Six variables were tested to examine their influence on the financial reporting by companies on the internet. A discriminant analysis was performed on the data and the results indicated that size (log of total assets) and industry were the main factors which influenced the financial reporting practices of companies on the internet. These results are in line with prior evidence. There is some indication that risk may also contribute to some extent in such decision. Perceptions of advantages and problems in using this new technology for financial reporting were also examined. It appears that the usage of this technology is still limited and slow in this part of the world, perhaps because of cultural dimensions and constraints.

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Asian Review of Accounting, vol. 11 no. 1
Type: Research Article
ISSN: 1321-7348

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Book part
Publication date: 15 September 2022

Tehmina Khan

Purpose: Online gaming (OG) has become an increasing societal phenomenon during the current Pandemic times. This is due to lockdowns and people being confined to home…

Abstract

Purpose: Online gaming (OG) has become an increasing societal phenomenon during the current Pandemic times. This is due to lockdowns and people being confined to home environments. This chapter sheds light on the attraction of OG, from the perspective of it being a virtual immersion tool of emancipation. There has been an increasing amount of working from home arrangements during Pandemic times and more time is being spent in virtual immersion. As discussed in the article, there is a potential conflict between individual accountabilities, for example, to attain a certain degree of work-related performance and the hedonistic pleasure attained from OG (which is the type of focus of virtual immersion in this chapter). OG bears personal, business and societal costs, which are discussed in this chapter.

Need for this study: This study provides a picture of the implications of an individual’s virtual reality immersion for the purpose of OG, from the perspectives of personal and social accountabilities in the virtual and physical worlds in the current Pandemic environment.

Methodology: This is a concise overview of the theoretical underpinnings, impacts on accountabilities and implications relating to OG. The chapter provides a survey and discussion of the literature on increasing trends of OG, profit-making potential of OG and the related accountability perspectives.

Findings: This chapter has extended on the Internet accounting and accountability research literature by considering OG accountabilities and costs and benefits. OG supports an individual’s emancipation. From the perspective of OG, there are numerous forms of emancipations that can be achieved and that may result in ‘sacrifices’ by others including other online gamers. There is a substantial risk of a lack of accountability towards the others in the online and real-life environment on behalf of the one who is emancipated through escape.

Details

The New Digital Era: Digitalisation, Emerging Risks and Opportunities
Type: Book
ISBN: 978-1-80382-980-7

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