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Article
Publication date: 6 June 2023

Chu Yeong Lim, Themin Suwardy and Tracey Chunqi Zhang

Previous research in auditing has used the probability of small profits or losses as a measure of audit quality. The purpose of this paper is to investigate the validity of the…

146

Abstract

Purpose

Previous research in auditing has used the probability of small profits or losses as a measure of audit quality. The purpose of this paper is to investigate the validity of the underlying assumption in prior audit literature that auditing mitigates clients’ inclination towards loss avoidance and to shed light on the debate regarding earnings discontinuity.

Design/methodology/approach

This paper compares the discontinuity in earnings distribution around zero, both before and after auditing.

Findings

Using a unique data set that contains both recorded and waived adjustments, the authors find that audit adjustments do not reduce the discontinuity in earnings distribution around zero.

Research limitations/implications

The results advise caution in using the probability of small profits or losses as a measure of audit quality. The findings suggest the discontinuity in earnings around zero may not be caused by loss avoidance achieved through accounting misreporting, which falls under the purview of auditing.

Originality/value

This research makes unique contributions beyond those of prior studies. By incorporating waived adjustments, the authors are able to conduct more comprehensive tests and explore richer details of audit adjustments that were not available in previous studies. The proportion of losses in this study's sample aligns with that in prior US research, which enhances the generalisability of the authors’ findings and minimizes the influence of inherent discrepancies in auditors' motivations to curb loss avoidance.

Details

Pacific Accounting Review, vol. 35 no. 5
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 4 April 2016

Andrew Lee, Chu Yeong Lim and Tracey Chunqi Zhang

The purpose of this paper is to investigate the audit effect hypothesis for the cross-quarter differential market reactions to earnings announcements.

249

Abstract

Purpose

The purpose of this paper is to investigate the audit effect hypothesis for the cross-quarter differential market reactions to earnings announcements.

Design/methodology/approach

Earnings response coefficients are focused upon as indicators of perceived earnings quality.

Findings

The evidence suggests that investors of Singapore listed companies respond more strongly to earnings announcements in the fourth quarter than other interim quarters. The findings support the notion that investors attach different degrees of reliability to interim quarter earnings relative to final quarter earnings.

Originality/value

Findings in this paper shed new light on the audit effect hypothesis and are relevant to accounting regulators and audit committee members seeking to enhance the credibility of earnings announcements.

Details

Pacific Accounting Review, vol. 28 no. 2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 9 March 2010

Chee Kai Chua, Kah Fai Leong, Chu Sing Lim and Trong Thien Vu

The purpose of this paper is to detail the development of a multimedia courseware that enhances the learning of rapid prototyping (RP) among professionals, senior year and…

2140

Abstract

Purpose

The purpose of this paper is to detail the development of a multimedia courseware that enhances the learning of rapid prototyping (RP) among professionals, senior year and graduate students.

Design/methodology/approach

The design and development of the multimedia courseware is based on a “visit a science museum” concept where each topic can be accessed depending on the interests or the needs of users. Factors that influence learning curve such as structure of information, application of visual and auditory components and human‐computer interface are addressed and discussed.

Findings

Instructions using multimedia significantly enhances the education process of RP technology. Methods to produce a good multimedia courseware have been introduced.

Originality/value

This paper describes the latest version of the multimedia courseware which is an accompaniment to the third edition of the book entitled Rapid Prototyping: Principles & Applications published in 2009.

Details

Rapid Prototyping Journal, vol. 16 no. 2
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 14 January 2014

M. Tarik Arafat, Ian Gibson and Xu Li

This paper aims to review the advances in additive manufactured (AM) scaffolds for bone tissue engineering (TE). A discussion on the state of the art and future trends of bone TE…

1840

Abstract

Purpose

This paper aims to review the advances in additive manufactured (AM) scaffolds for bone tissue engineering (TE). A discussion on the state of the art and future trends of bone TE scaffolds have been done in terms of design, material and different AM technologies.

Design/methodology/approach

Different structural features and materials used for bone TE scaffolds are evaluated along with the discussion on the potential and limitations of different AM scaffolds. The latest research to improve the biocompatibility of the AM scaffolds is also discussed.

Findings

The discussion gives a clear understanding on the recent research trend in bone TE AM scaffolds.

Originality/value

The information available here would be useful for the researchers working on AM scaffolds to get a quick overview on the recent research trends and/or future direction to work on AM bone TE scaffolds.

Details

Rapid Prototyping Journal, vol. 20 no. 1
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 1 August 2006

Wai‐Yee Yeong, Chee‐Kai Chua, Kah‐Fai Leong, Margam Chandrasekaran and Mun‐Wai Lee

This paper presents a new indirect scaffold fabrication method for soft tissue based on rapid prototyping (RP) technique and preliminary characterization for collagen scaffolds.

2964

Abstract

Purpose

This paper presents a new indirect scaffold fabrication method for soft tissue based on rapid prototyping (RP) technique and preliminary characterization for collagen scaffolds.

Design/methodology/approach

This paper introduces the processing steps for indirect scaffold fabrication based on the inkjet printing technology. The scaffold morphology was characterized by scanning electron microscopy. The designs of the scaffolds are presented and discussed.

Findings

Theoretical studies on the inkjet printing process are presented. Previous research showed that the availability of biomaterial that can be processed on a commercial RP system is very limited. This is due mainly to the unfavorable machine processing parameters such as high working temperature and restrictions on the form of raw material input. The process described in this paper overcomes these problems while retaining the strength of RP techniques. Technical challenges of the process are presented as well.

Research limitations/implications

Harnessing the ability of RP techniques to control the internal morphology of the scaffold, it is possible to couple the design of the scaffold with controlled cell‐culture condition to modulate the behavior of the cells. However, this is just initial work, further development will be needed.

Practical implications

This method enables the designer to manipulate the scaffold at three different length scales, namely the macroscopic scale, intermediate scale and the cellular scale.

Originality/value

The work presented in this paper focuses on important processing steps for indirect scaffold fabrication using thermal‐sensitive natural biomaterial. A mathematical model is proposed to estimate the height of a printed line.

Details

Rapid Prototyping Journal, vol. 12 no. 4
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 13 April 2018

Vipula Sisirakumara Gunasekera and Siong-Choy Chong

This paper aims to review the knowledge management (KM) processes, knowledge conversion modes and critical success factors (CSFs) and contextualise them to the construction…

964

Abstract

Purpose

This paper aims to review the knowledge management (KM) processes, knowledge conversion modes and critical success factors (CSFs) and contextualise them to the construction setting to guide effective KM implementation.

Design/methodology/approach

This paper is conceptual in nature. It begins with a review of issues faced by construction organisations, which led them to consider implementing KM. This is followed by a comprehensive review of KM processes, knowledge conversion modes, KM CSFs and their application to the construction industry.

Findings

Based on the socialisation, externalisation, combination and internalisation (SECI) model, the knowledge conversion modes are discussed, linking them to the KM processes of knowledge creation, sharing, storage and application. The KM CSFs identified from construction literature suggest that they can be categorised into two groups, namely, factors within organisational control (managerial influence, technological influence and resource influence) and factors beyond organisational control (social influence, political influence, environmental influence, economic influence, industry influence and construction technology influence). The resulting review is discussed in terms of how construction organisations can implement KM effectively to achieve the desired project performance outcomes in terms of time, cost and quality.

Research limitations/implications

Although this paper has made some theoretical contributions, a quantitative analysis will further reinforce its value both in theory and practice, particularly in terms of applying the KM processes and CSFs to different organisational, industry and country settings. A quantitative research is being carried out in the major construction sector in Sri Lanka to establish the relationships between the KM processes, knowledge conversion modes and KM CSFs with project performance outcomes, which will be reported in a subsequent publication.

Practical implications

As the construction industry uses a considerable number of knowledge workers, implementing KM for project planning and execution is the key to sustaining the growth of construction organisations and industry, particularly when KM implementation is linked to project performance outcomes. Practical implications are provided in terms of what successful KM implementation entails.

Social implications

Effective KM implementation can serve as a conduit for construction organisations to build capacity and develop the ability to react quickly to social challenges brought about by different stakeholders, even before the project commences, so that the project performance outcomes will not be affected. Another social implication is the role played by project team members, in which efforts have to be put in place to facilitate the use of KM processes, so that teams can align project activities to the general good of their organisations.

Originality/value

A comprehensive KM framework that guides the construction industry on KM implementation is long overdue. This research represents the first of such attempts to view KM from a wider perspective, both in terms of internal and external influences affecting construction organisations. Once the conceptual framework developed is validated, it is expected to bring enormous benefits to different stakeholders.

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Article
Publication date: 1 August 2008

Cong Bang Pham, Kah Fai Leong, Tze Chiun Lim and Kerm Sin Chian

The purpose of this paper is to develop a new bio‐plotter using a rapid freeze prototyping (RFP) technique and to investigate its potential applications in fabricating tissue…

1313

Abstract

Purpose

The purpose of this paper is to develop a new bio‐plotter using a rapid freeze prototyping (RFP) technique and to investigate its potential applications in fabricating tissue scaffolds.

Design/methodology/approach

The development of cryogenic bio‐plotters including design steps of hardware as well as software is addressed. Effects of structural parameters and process parameters on the properties of tissue scaffolds are demonstrated through simulation and experimental results.

Findings

The paper finds that the RFP method is suitable to fabricate macro‐ and micro‐porous scaffolds, especially for temperature‐sensitive polymers. In addition, through simulation and experiment results, it also shows that macro‐ and micro‐porous properties could be manipulated by structural parameters and process parameters, respectively.

Research limitations/implications

This paper shows that the chamber temperature is an important process parameter that can provide the means to control the micro‐porous structure of the scaffold. However, if the temperature is set too high, the fiber is frozen so rapidly that it cannot be fused with other fibers of the previous layer. On the other hand, if the temperature is too low, the fiber is not solidified fast enough. So, the chamber temperature, together with extruding pressure and nozzle velocity, must be optimized, which will be further investigated in future work.

Originality/value

The RFP technique is successfully proposed to construct 3D tissue scaffolds. In addition, a new cryogenic bio‐plotter is designed and developed, in which general algorithms of rapid prototyping method are presented and implemented, facilitating the fabrication of tissue scaffolds with various cross‐hatching patterns in a RFP process.

Details

Rapid Prototyping Journal, vol. 14 no. 4
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 23 October 2021

Fangfang Sun, Tianze Wang and Yong Yang

Rapid prototyping (RP) technology is widely used in many fields in recent years. Bone tissue engineering (TE) is an interdisciplinary field involving life sciences, engineering…

326

Abstract

Purpose

Rapid prototyping (RP) technology is widely used in many fields in recent years. Bone tissue engineering (TE) is an interdisciplinary field involving life sciences, engineering and materials science. Hydroxyapatite (HAp) are similar to natural bone and it has been extensively studied due to its excellent biocompatibility and osteoconductivity. This paper aims to review nanoscaled HAp-based scaffolds with high porosity fabricated by various RP methods for bone regeneration.

Design/methodology/approach

The review focused on the fabrication methods of HAp composite scaffolds through RP techniques. The paper summarized the evaluation of these scaffolds on the basis of their biocompatibility and biodegradability through in vitro and in vivo tests. Finally, a summary and perspectives on this active area of research are provided.

Findings

HAp composite scaffold fabricated by RP methods has been widely used in bone TE and it has been deeply studied by researchers during the past two decades. However, its brittleness and difficulty in processing have largely limited its wide application in TE. Therefore, the formability of HAp combined with biocompatible organic materials and fabrication techniques could be effectively enhanced, and it can be used in bone TE applications finally.

Originality/value

This review paper presented a comprehensive study of the various types of HAp composite scaffold fabricated by RP technologies and introduced their potential application in bone TE, as well as future roadmap and perspective.

Details

Rapid Prototyping Journal, vol. 28 no. 3
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 18 February 2025

Yao Huang, Lidong Zhang and Zhenzhong Chu

This paper aims to propose an active disturbance rejection control (ADRC)-based visual servoing strategy for regulating a wheeled mobile robot from varying initial poses to a…

0

Abstract

Purpose

This paper aims to propose an active disturbance rejection control (ADRC)-based visual servoing strategy for regulating a wheeled mobile robot from varying initial poses to a desired pose at an exponential rate. It addresses challenges associated with non-holonomic constraints, uncertain depth information and unknown translational parameters in monocular vision systems.

Design/methodology/approach

The uncertain depth information in monocular vision and unknown camera-to-robot translational parameters are modeled as internal uncertainties of the visual servo system. An input-state scaling technique is used to decouple the system into two subsystems, controlled by angular and linear velocities, respectively. The angular velocity controller is designed to ensure strict exponential convergence, while the internal parametric and bounded uncertainties of the system are estimated and compensated for by an extended state observer and a switching linear velocity controller.

Findings

The separate design of the angular and linear velocity controllers effectively overcomes the non-holonomic constraints of the mobile robot, ensuring robust performance under diverse conditions. Furthermore, the ADRC-based strategy successfully handles uncertain depth information and unknown translational parameters. The convergence of the error system is rigorously proven using Lyapunov theory, and simulation results verify the effectiveness of the proposed scheme.

Originality/value

To the best of the authors’ knowledge, this study introduces, for the first time, a novel approach that combines ADRC with visual servoing for non-holonomic mobile robots. This approach enhances the adaptability and accuracy of the robot’s navigation in environments characterized by unknown system uncertainties. The proposed method demonstrates enhanced practical performance over conventional techniques by effectively managing the inherent uncertainties of the system.

Details

Robotic Intelligence and Automation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2754-6969

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Article
Publication date: 14 June 2011

Cho‐Pei Jiang, Jyun‐Ru Huang and Ming‐Fa Hsieh

Bone tissue engineering is an emerging field providing viable substitutes for bone regeneration. Poly(ε‐caprolactone) (PCL) is a good candidate for scaffold fabrication due to its…

1284

Abstract

Purpose

Bone tissue engineering is an emerging field providing viable substitutes for bone regeneration. Poly(ε‐caprolactone) (PCL) is a good candidate for scaffold fabrication due to its high mechanical strength and excellent resistance under moist conditions, but its hydrophobicity causes cell‐attached difficulties, thus limiting its clinical application. The paper aims to develop an air pressure‐aided deposition system for fabricating scaffolds made of synthesized PCL‐PEG‐PCL copolymers and to validate the biocompatibility and hydrophilicity improvement of fabricated scaffolds.

Design/methodology/approach

An air pressure‐aided deposition system that involves rapid prototyping technique has been developed to fabricate scaffolds for tissue engineering (TE) application. Poly(ethylene glycol) (PEG), a hydrophilic non‐ionic polymer, is adopted to reduce the hydrophobicity of PCL alone. The synthesis process of PCL‐PEG‐PCL copolymer is briefly introduced. Effect of viscosity in regard to scanning speed on the deposited strand is investigated. Scaffolds with different mean pore sizes are fabricated using the developed system. The fibroblast cells are seeded for culturing and biocompatibility of fabricated scaffolds are validated using methylthiazol tetrazolium assay.

Findings

The study finds that the air pressure‐aided deposition system is suitable for fabricating micro‐porous cellular scaffold, especially for thermal‐sensitive copolymers. In addition, the experimental results shows that at the molecular weight of 50,000, the molten form can be stably deposited through a heating nozzle at an air pressure of 0.3 MPa and no crack occurs after it solidifies. The scaffold with mean pore size of 339×396 μm is suitable for fibroblast binding and ingrowth. The synthesized copolymers are non‐toxic, biocompatible and can be used for biomedical application.

Research limitations/implications

This study shows that weight ratio of PEG, 0.1, enhances the hydrophilicity of copolymer. Improvement regarding the weight ratio of PEG is necessary. Important challenges for further research are to optimize the fabrication parameter and pore interconnection for eliminating pore size error and enhancing cells proliferation, respectively.

Originality/value

An air pressure‐aided deposition system is successfully proposed to construct 3D tissue scaffolds. In addition, synthesized PCL‐PEG‐PCL copolymers are verified for biocompatibility and successfully fabricated into tissue scaffold with different mean pore sizes.

Details

Rapid Prototyping Journal, vol. 17 no. 4
Type: Research Article
ISSN: 1355-2546

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