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Article
Publication date: 1 February 2021

Yufei Ma, Shuangxin Wang, Dingli Yu and Kaihua Zhu

This paper aims to enable the unmanned aerial vehicles to inspect the surface condition of wind turbine in close range when the global positioning system signal is not reliable…

263

Abstract

Purpose

This paper aims to enable the unmanned aerial vehicles to inspect the surface condition of wind turbine in close range when the global positioning system signal is not reliable, and further improve its intelligence. So a visual-inertial odometry with point and line features is developed.

Design/methodology/approach

Visual front-end combining point and line features, as well as its purification strategies, are first presented to improve the robustness of feature tracking in low-textured scene and rapidity of segment detector. Additionally, the inertial measurement is integrated between keyframes as constrain to reduce tracking error existed in visual-only system. Second, the graph-based visual-inertial back-end is constructed. To parameterize line features effectively, the infinite line representation not sensitive to outdoor light is employed, in which Plücker and Cayley are selected for line re-projection and nonlinear optimization. Furthermore, Jacobians of the line re-projection errors are analytically derived for better accuracy.

Findings

Experiments are performed in various scenes of the wind farm. The results demonstrate that the tight-coupled visual-inertial odometry with point and line features is more precise on all the samples than conventional algorithms in complex wind farm environments. Additionally, the constructed line feature map can be used in the following research for autonomous navigation.

Originality/value

The proposed visual-inertial odometry works robustly in strong electromagnetic interference, low-textured and illumination-change wind farm.

Details

Industrial Robot: the international journal of robotics research and application, vol. 48 no. 2
Type: Research Article
ISSN: 0143-991X

Keywords

Available. Open Access. Open Access
Article
Publication date: 21 November 2024

Jeanine Kirchner-Krath, Samanthi Dijkstra-Silva, Benedikt Morschheuser and Harald F.O. von Korflesch

Given the urgency of corporate engagement in sustainable development, companies seek ways to involve their employees in sustainability efforts. In this regard, gamified systems…

305

Abstract

Purpose

Given the urgency of corporate engagement in sustainable development, companies seek ways to involve their employees in sustainability efforts. In this regard, gamified systems have gained attention as a novel tool to promote sustainable employee behavior. However, as the research field matures, researchers and practitioners are confronted with a scattered academic landscape that makes it difficult to grasp how gamification can be designed to engage employees in sustainable behavior and to understand how gamification effects unfold at psychological, behavioral and corporate levels of sustainability.

Design/methodology/approach

This paper uses a systematic literature review to consolidate the existing knowledge on gamification designs and their effects on sustainable employee behavior.

Findings

Studies have explored a variety of utilitarian and achievement-, immersion- and social-related gameful affordances to promote positive behavior- and system-related psychological effects as a basis for employee engagement in sustainable behavior. However, the evidence regarding their impact on rational decision-making processes and overcoming the intention-action gap inherent in sustainability is still limited. Nevertheless, several studies in focused areas indicate the potential to elicit behavioral changes that drive sustainability outcomes at the corporate level as well.

Originality/value

Our study provides three main contributions. First, we develop a conceptual framework that illustrates how gamification can drive sustainable behavior in the workplace. Second, we derive seven agenda points to guide future research on gamification for corporate sustainability. Third, we deduce three practical approaches to use gamification as a strategic intervention to promote sustainable behavior in organizations.

Available. Open Access. Open Access
Article
Publication date: 10 May 2023

Marko Kureljusic and Erik Karger

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current…

85612

Abstract

Purpose

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

Design/methodology/approach

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

Findings

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Research limitations/implications

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Practical implications

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

Originality/value

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

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Article
Publication date: 30 May 2013

Chia‐Jung Chang, Jui‐Min Tseng and Chen‐Chung Liu

Semantic technologies are a potential approach to enhancing the use of the web of knowledge. An experiment was conducted to investigate the roles of two semantic techniques…

567

Abstract

Purpose

Semantic technologies are a potential approach to enhancing the use of the web of knowledge. An experiment was conducted to investigate the roles of two semantic techniques, namely concept recommendation and mind maps, for females and males This paper aims to document this research.

Design/methodology/approach

The study compared the searching behaviours and perceptions of searching strategies in the search environment with techniques to reveal the gender difference in the use of semantic technologies. The study further investigated how the techniques influenced female and male students' searching experiences by comparing their searching behaviours and strategies in two different environments, one developed with the semantic technologies and one without.

Findings

Although the techniques were helpful for both female and male students in improving their perceptions of searching strategies, there were gender differences in sense of disorientation, problem solving and searching patterns. In particular, the techniques facilitated females to search for information beyond similarity holes, but did not demonstrate such an effect on males. However, they supported males to organize information for better use.

Research limitations/implications

The study is only a small‐scale investigation. Further studies need to be conducted with a larger sample to obtain robust evidence.

Originality/value

In this paper, the effects of semantic technologies are evaluated from the perspectives of education and the human factor, rather than only in terms of technical performance.

Details

The Electronic Library, vol. 31 no. 3
Type: Research Article
ISSN: 0264-0473

Keywords

Available. Open Access. Open Access
Article
Publication date: 12 October 2021

Shengsheng Wang, Bangxi Li and Shan Gu

Different from Marx's analysis of the dialectical relationship between the production and realization of surplus value, the Okishio theorem only shows one aspect of the…

645

Abstract

Purpose

Different from Marx's analysis of the dialectical relationship between the production and realization of surplus value, the Okishio theorem only shows one aspect of the contradictory movement of the total social capital, that is, the reverse effect of the realization of surplus value on the production of surplus value.

Design/methodology/approach

The production of surplus value and the realization of surplus value are simplified into one process. This simplification eliminates the contradiction between the production and realization of surplus value, and the antagonistic contradiction between accumulation and consumption and the antagonistic production-distribution relationship in capitalist society are naturally covered up.

Findings

Therefore, it cannot explain the actual expansion way of the falling general rate of profit as the historical development law of capitalism. Nevertheless, it should be noted that the Okishio theorem places the analysis of the general rate of profit back into the social reproduction model with department equilibrium, which points out the significance of wage income to the realization of surplus value and outlines the macro mechanism of the realization of surplus value reacting to the production of surplus value. It also strongly promotes the research progress of the law that the profit rate tends to decline.

Originality/value

The mistake of the Okishio theorem is that the exchange process in the labor market forms the real wage rate. It determines the production price of wage goods, which thereby determines that the production price of capital goods and general rate of profit, the production of surplus value and realization of surplus value are simplified into the same process, and only the value that can be realized is the real value.

Details

China Political Economy, vol. 4 no. 1
Type: Research Article
ISSN: 2516-1652

Keywords

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Article
Publication date: 15 June 2023

Chenghui Dong and Dexue Liu

This paper evaluates the level of the digital economy in Chinese cities based on digital industrialization and industrial digitalization. The research focuses on the effects of…

200

Abstract

Purpose

This paper evaluates the level of the digital economy in Chinese cities based on digital industrialization and industrial digitalization. The research focuses on the effects of spatial mechanism of the urban digital economy on the quality of firms’ exported products.

Design/methodology/approach

The authors use the principal component analysis method to evaluate the level of China’s urban digital economy, and spatial metrology to measure the spatial effects of the digital economy on product quality.

Findings

The findings suggest that the urban digital economy can expand the quality of firms’ exports. The digital economy has spatial dependence, spatial spillover and spatial heterogeneity on product quality. At the same time, the spatial effect has a significant nonlinear effect and threshold effect. Further decomposition shows that industrial digitalization is the core factor of enterprises’ export products quality, and the micro-mechanism of this impact is mainly manifested in optimization of resource allocation.

Originality/value

The innovation of this paper is reflected explicitly in exploring the quality upgrading of export products from the background of the digital economy, providing a reference for the improvement of China’s export trade competitiveness and the cultivation of a trade power. The authors studied two different mechanisms (specialization division of labor and optimization of resource allocation) to explain the spatial imbalance of export product quality to provide empirical support for enterprises and government departments to formulate quality upgrading policies accurately.

Details

Kybernetes, vol. 53 no. 10
Type: Research Article
ISSN: 0368-492X

Keywords

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Article
Publication date: 6 February 2017

Mireilla Bikanga Ada, Mark Stansfield and Gavin Baxter

The purpose of this paper is to investigate an area of growing importance that is widely recognised in the literature relating to the issue of how to improve ways that assessments…

1467

Abstract

Purpose

The purpose of this paper is to investigate an area of growing importance that is widely recognised in the literature relating to the issue of how to improve ways that assessments and feedback are provided to students within higher education. This paper reports on a study that aimed to explore the views of both educators (n=70) and students (n=540) on feedback and feed-forward at a UK university. The study also investigated their experience and attitudes to social media applications as a means of enhancing access to feedback within the context of mobile learning.

Design/methodology/approach

The research approach adopted in this study predominately conforms to a quantitative research design though embeds elements of qualitative research via a “mixed methods” approach. The overall methodology of the paper adheres to an exploratory case study in a higher education environment to identify various issues and approaches that could be addressed or enhanced to aid ways that assessments and feedback are disseminated to students within higher education.

Findings

Participants’ views were sought in relation to students receiving learning materials, as well as feedback from tutors directly to their smartphones and mobile devices. In addition, the study explored possible reasons for students not wanting to use social media and mobile devices for their learning and feedback. Overall, the results indicated a positive attitude on the part of educators and students to using mobile devices and social media applications for teaching and learning purposes.

Research limitations/implications

The case study presented in this paper draws on findings from one higher educational institution. Further research is required to determine the generalisability of the findings to allow comparison of the findings to be undertaken within other higher education institutions.

Originality/value

The originality of the paper is that it provides detailed empirical evidence and findings that provide several important implications in relation to enhancing the student learning experience and providing considerable improvements to the way that feedback is provided that make it more likely that students will take more notice to feedback and act upon it. This in turn enables educators to better plan and manage their teaching and student experience online and through students’ mobile devices. The value of this study is that it explores views of both educators and students, whereas many other previous studies tend to focus on the views of either educators or students.

Details

Journal of Applied Research in Higher Education, vol. 9 no. 1
Type: Research Article
ISSN: 2050-7003

Keywords

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Article
Publication date: 6 January 2021

Liukai Wang, Fu Jia, Lujie Chen, Qifa Xu and Xiao Lin

This study aims to explore the dependence structure among Chinese firms across the emerging 5G industry at different stages and to provide some strategic insights for market…

620

Abstract

Purpose

This study aims to explore the dependence structure among Chinese firms across the emerging 5G industry at different stages and to provide some strategic insights for market participants.

Design/methodology/approach

This study adopt macroeconomic fundamentals and the log-returns of 45 listed firms in the Chinese 5G industry to construct the weighted adjacency matrix by measuring the correlation parameters and then use the triangulated maximally filtered graph (TMFG) algorithm to construct the dependence network. It analyses the topological structure of the constructed networks to obtain the dependence characteristics for each firm in the whole industrial supply chain at different levels.

Findings

The empirical results provide a comprehensive and concise snapshot of the industrial structure, across the whole 5G industry at different levels, rather than just a “one-to-one” pattern. Specifically, the dependence characteristics of different firms are heterogeneous, and most firms are highly connected with partners in the whole industrial supply chain, whereas a few firms that are weakly connected. Those closely connected firms are usually in the midstream. In addition, compared with firms at different levels, downstream firms usually have closer dependencies and stronger influence capabilities.

Practical implications

Regulators not only should promote stability development for those firms most intensely connected with whole industry chain but also protect those firms with weak link in the whole industry chain. Investors should better understand the embedded ties among different firms to obtain effective market information and can select multiple firms with fewer connections as backup to conduct joint investment for risk mitigation. Mangers should give priority to the central players/firms in the whole industrial supply chain and establish the alliances with closely connected firms.

Originality/value

This study contributes to both the information system and operation management literature by constructing a new network method, Copula-TMFG, to capture the dependence structure among Chinese firms in 5G industry, empirically providing some strategic insights for 5G industry stakeholders, such as regulators, investors and managers.

Details

Industrial Management & Data Systems, vol. 121 no. 2
Type: Research Article
ISSN: 0263-5577

Keywords

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