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Article
Publication date: 5 October 2015

Sherrena Buckby, Gerry Gallery and Jiacheng Ma

Communication of risk management (RM) practices are a critical component of good corporate governance. Research, to date, has been of little benefit in informing regulators…

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Abstract

Purpose

Communication of risk management (RM) practices are a critical component of good corporate governance. Research, to date, has been of little benefit in informing regulators internationally. This paper seeks to contribute to the literature by investigating how listed Australian companies disclose RM information in annual report governance statements in accordance with the Australian Securities Exchange (ASX) corporate governance framework.

Design/methodology/approach

To address this study’s research questions and related hypotheses, the authors examine the top 300 ASX-listed companies by market capitalisation at 30 June 2010. For these firms, the authors identify, code and categorise RM disclosures made in the annual according to the disclosure categories specified in ASX Corporate Governance Principles and Recommendations (CGPR). The derived data are then examined using a comprehensive approach comprising thematic content analysis and regression analysis.

Findings

The results indicate widespread divergence in disclosure practices and low conformance with the Principle 7 of the ASX CGPR. This result suggests that companies are not disclosing all “material business risks” possibly due to ignorance at the board level, or due to the intentional withholding of sensitive information from financial statement users. The findings also show mixed results across the factors expected to influence disclosure behaviour. While the presence of a risk committee (RC) (in particular, a standalone RC) and technology committee (TC) are found to be associated with some improvement in disclosure levels, the authors do not find evidence that company risk measures (as proxied by equity beta and the market-to-book ratio) are significantly associated with greater levels of RM disclosure. Also, contrary to common findings in the disclosure literature, factors such as board independence and expertise, audit committee independence and the usage of a Big-4 auditor do not seem to impact the level of RM disclosure in the Australian context.

Research limitations/implications

The study is limited by the sample and study period selection as the RM disclosures of only the largest (top 300) ASX firms are examined for the fiscal year 2010. Thus, the findings may not be generalisable to smaller firms or earlier/later years. Also, the findings may have limited applicability in other jurisdictions with different regulatory environments.

Practical implications

The study’s findings suggest that insufficient attention has been applied to RM disclosures by listed companies in Australia. These results suggest RM disclosures practices observed in the Australian setting may not be meeting the objectives of regulators and the needs of stakeholders.

Originality/value

The Australian setting provides an ideal environment to examine RM communication as the ASX has explicitly recommended RM disclosures areas in its principle-based governance rules since 2007 (Principle 7). This differs from other jurisdictions where such disclosure recommendations are typically not provided and provides us with a benchmark to examine the nature and quality of RM disclosures. Despite the recommendation, the authors reveal that low levels and poor RM communication are prevalent in the Australian setting and warrant further investigation.

Details

Managerial Auditing Journal, vol. 30 no. 8/9
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 7 November 2024

Fang Liu, Zhongwei Duan, Runze Gong, Jiacheng Zhou, Zhi Wu and Nu Yan

Ball grid array (BGA) package is prone to failure issues in a thermal vibration-coupled environment, such as deformation and fracture of solder joints. To predict the minimum…

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Abstract

Purpose

Ball grid array (BGA) package is prone to failure issues in a thermal vibration-coupled environment, such as deformation and fracture of solder joints. To predict the minimum equivalent stress of solder joints more accurately and optimize the solder joint structure, this paper aims to compare the machine learning method with response surface methodology (RSM).

Design/methodology/approach

This paper introduced a machine learning algorithm using Grey Wolf Optimization (GWO) Support Vector Regression (SVR) to optimize solder joint parameters. The solder joint height, spacing, solder pad diameter and thickness were the design variables, and minimizing the equivalent stress of solder joint was the optimization objective. The three dimensional finite element model of the printed circuit board assembly was verified by a modal experiment, and simulations were conducted for 25 groups of models with different parameter combinations. The simulation results were employed to train GWO-SVR to build a mathematical model and were analyzed using RSM to obtain a regression equation. Finally, GWO optimized these two methods.

Findings

The results show that the optimization results of GWO-SVR are closer to the simulation results than those of RSM. The minimum equivalent stress is decreased by 8.528% that of the original solution.

Originality/value

This study demonstrates that GWO-SVR is more precise and effective than RSM in optimizing the design of solder joints.

Details

Soldering & Surface Mount Technology, vol. 37 no. 1
Type: Research Article
ISSN: 0954-0911

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Article
Publication date: 28 June 2013

Sheau‐yueh J. Chao

The purpose of this paper is to provide the historical background of genealogical records and analyze the value of Chinese genealogical research through the study of names and…

325

Abstract

Purpose

The purpose of this paper is to provide the historical background of genealogical records and analyze the value of Chinese genealogical research through the study of names and genealogical resources.

Design/methodology/approach

The paper examines the historical evolution and value of Chinese genealogical records, with the focus on researching the Islamic Chinese names used by the people living in Guilin. The highlight of this paper includes the analysis and evolution of the Islamic Chinese names commonly adopted by the local people in Guilin. It concludes with the recommendations on emphasizing and making the best use of genealogical records to enhance the research value of Chinese overseas studies.

Findings

The paper covers the history of Islam and describes how the religion was introduced into China, as well as Muslims' ethnicity and identity. It also places focus on the importance of building a research collection in Asian history and Chinese genealogy.

Research limitations/implications

This research study has a strong subject focus on Chinese genealogy, Asian history, and Islamic Chinese surnames. It is a narrow field that few researchers have delved into.

Practical implications

The results of this study will assist students, researchers, and the general public in tracing the origin of their surnames and developing their interest in the social and historical value of Chinese local history and genealogies.

Social implications

The study of Chinese surnames is, by itself, a particular field for researching the social and political implications of contemporary Chinese society during the time the family members lived.

Originality/value

Very little research has been done in the area of Chinese local history and genealogy. The paper would be of value to researchers such as historians, sociologists, ethnologists and archaeologists, as well as students and anyone interested in researching a surname origin, its history and evolution.

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Article
Publication date: 17 February 2012

Rodney McAdam, Sandra Moffett and Jian Peng

The majority of knowledge management theory and practice literature is based on, and relates to, western and Japanese business environments and related assumptions. A number of

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Abstract

Purpose

The majority of knowledge management theory and practice literature is based on, and relates to, western and Japanese business environments and related assumptions. A number of generic knowledge management cross sectional studies based on Chinese organizations have taken place; however there is a lack of in‐depth critical studies which are culturally grounded and which focus on a particular aspect or domain of knowledge management in Chinese organizations, as opposed to applying western or Japanese knowledge management models and concepts. Hence the paper seeks to make a contribution by carrying out a critical study in knowledge sharing within Chinese organizations that explores the role of culture in relation to the knowledge‐sharing process, where the people‐based aspects of knowledge sharing are likely to be influenced by the prevailing culture. The aim of the paper is to explore the role of knowledge sharing at multiple organizational levels within Chinese service‐based organizations.

Design/methodology/approach

Five consulting firms are analyzed within the multi case study, to explore knowledge sharing at multiple levels, where existing literature and preliminary research has shown that consulting organizations in the service sector are more likely to have advanced their understanding of knowledge sharing as a source of innovation and competitiveness. The research methods included interviews (n=40), focus groups (n=10) and observations made during four visits, each of several weeks, to the companies. The five organizations were Chinese owned and at a similar growth stage and hence the effects of external cultures or organizational specific cultures were secondary to that of the prevailing Chinese culture.

Findings

The findings show that cultural interpretations of knowledge sharing practices can help in explaining Chinese conceptions and applications of knowledge sharing at multiple organizational levels. Moreover these cultural influences suggest that non‐Chinese conceptions of knowledge sharing can in some circumstances result in misleading approaches being used in attempting to promote knowledge sharing in a Chinese context and that the strong group culture is a key vehicle for knowledge sharing as opposed to individual idea generation.

Research limitations/implications

The findings show the need for further research in comparing Chinese and western organizations in relation to collaboration knowledge sharing where the case organizations have had different levels of exposure to western culture. Much more in‐depth case‐based research is needed to explore these contextual issues and to develop theoretical propositions.

Practical implications

The extrapolation of western and Japanese‐based knowledge sharing concepts and practices to Chinese contexts without an examination of Chinese culture and its impact on organizational culture may produce sub‐optimal results. A more culturally grounded approach, where knowledge sharing practices are indigenously grounded, is suggested.

Originality/value

There is a paucity of multi‐level knowledge sharing studies which seek to both address cultural considerations and systematically inquire into the development of knowledge sharing in Chinese organizations from a cultural perspective. The findings from this study can help inform western‐Chinese business collaboration through improved understanding of the cultural effects on knowledge sharing.

Details

Journal of Knowledge Management, vol. 16 no. 1
Type: Research Article
ISSN: 1367-3270

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Book part
Publication date: 23 August 2021

Eugenie A. Samier and Waheed Hammad

The purpose of this chapter is to shed light on humanistic knowledge traditions and highlight their value in informing educational administration and leadership curricula designed…

Abstract

The purpose of this chapter is to shed light on humanistic knowledge traditions and highlight their value in informing educational administration and leadership curricula designed for graduate students. We argue that, despite their distinctive features, humanist traditions such as the Confucian, Buddhist, Islamic and European share many core values and practices that should be incorporated into the educational administration and leadership curricula. However, these traditions tend to be overlooked or marginalised by curriculum designers. We argue that incorporating these traditions into educational administration and leadership curricula can contribute to greater internationalisation and achieve a greater diversity. The chapter starts with an exploration of the origins, nature and definitions of humanism. The following parts discuss Confucian, Buddhist, Islamic and European humanist traditions and examine how they can contribute to shaping educational administration and leadership curricula.

Details

Internationalisation of Educational Administration and Leadership Curriculum
Type: Book
ISBN: 978-1-83909-865-9

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Article
Publication date: 1 March 2013

Ruth C. May and Wayne H. Stewart

The purpose of this paper is to address theory development in the context of Russia, where insights holding potential to advance knowledge sharing theory are ubiquitous. Drawing…

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Abstract

Purpose

The purpose of this paper is to address theory development in the context of Russia, where insights holding potential to advance knowledge sharing theory are ubiquitous. Drawing on contextual evidence, the paper aims to advance a theoretical framework for the study of knowledge sharing, an activity essential for the organizational change and development required for building competitiveness. It also aims to outline research needs that might both provide insight in Russia and also enrich extant theory originally developed in the West.

Design/methodology/approach

The paper presents a review of the theory of planned behavior, its application to knowledge sharing, and the cultural environment suggest modifications that contextualize the theory for studying knowledge sharing in Russia and in other contexts.

Findings

Propositions based on contextual considerations in Russia are advanced as a means of modifying and augmenting the theory of planned behavior to better address knowledge sharing more comprehensively across contexts.

Research limitations/implications

The paper provides suggestions for testing the propositions, and offers additional research directions and considerations that might guide inquiry into knowledge sharing.

Practical implications

Knowledge hoarding is a concern of all managers, particularly in Russia. The research enabled by the efforts here might improve practice by identifying impediments to knowledge sharing, and inform successful intervention to improve the likelihood of accomplishing organizational initiatives in both Russian firms and in foreign entities operating in Russia.

Originality/value

The paper emphasizes the value of theoretical approaches that cross‐fertilize emic and etic perspectives on theory development by using contextual enhancement of the theory of planned behavior through inclusion of cultural values and interpersonal behaviors related to knowledge sharing/hoarding that are pervasive in Russia. This kind of double‐loop theorizing is a means of leveraging management research across contexts. Based on the refined and extended theory of planned behavior, a research agenda for studying knowledge sharing is offered that describes methodological and content considerations that might benefit management theory in Russia and in the West.

Details

Critical perspectives on international business, vol. 9 no. 1/2
Type: Research Article
ISSN: 1742-2043

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Article
Publication date: 7 November 2019

Anil Kumar Goswami and Rakesh Kumar Agrawal

This study aims to build the intellectual structure of knowledge sharing (KS) research by objectively and systematically capturing and sketching the content of research papers…

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Abstract

Purpose

This study aims to build the intellectual structure of knowledge sharing (KS) research by objectively and systematically capturing and sketching the content of research papers published in the KS research area.

Design/methodology/approach

This study uses a systematic literature review for data collection, and content analysis and bibliometric techniques of citation and co-citation analysis for data analyses and interpretation.

Findings

Based on the study, the intellectual structure of KS research consisting of five themes has emerged. The five themes identified are: models, frameworks and understanding for KS, the behaviour-oriented perspective of KS, technology-oriented perspective of KS, KS barriers and KS and firm’s performance.

Research limitations/implications

This study has used published literature extracted from selected journals using the web of science database. More journals and databases may be included in future studies.

Practical implications

This study will give future researchers a comprehensive understanding of KS discipline and serve as a quick reference and resource for those interested in KS research. It identifies major areas of KS for the practitioners to enable them to focus and apply various organizational interventions to derive a competitive advantage. The identified themes in the intellectual structure of KS will also provide a holistic view and give multiple perspectives to practitioners so that they can better manage KS in their organizations.

Originality/value

This is among early studies aiming to extract the intellectual structure of KS in the broad area of knowledge management research.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 50 no. 1
Type: Research Article
ISSN: 2059-5891

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Article
Publication date: 12 April 2024

Jun Zhao, Hao Zhang, Junwei Liu, Yanfen Gong, Songqiang Wan, Long Liu, Jiacheng Li, Ziyi Song, Shiyao Zhang and Qingrui Li

Based on the weak seismic performance and low ductility of coupled shear walls, engineered cementitious composites (ECC) is utilized to strengthen it to solve the deformation…

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Abstract

Purpose

Based on the weak seismic performance and low ductility of coupled shear walls, engineered cementitious composites (ECC) is utilized to strengthen it to solve the deformation problem in tall buildings more effectively and study its mechanical properties more deeply.

Design/methodology/approach

The properties of reinforced concrete coupled shear wall (RCCSW) and reinforced ECC coupled shear wall (RECSW) have been studied by numerical simulation, which is in good agreement with the experimental results. The reliability of the finite element model is verified. On this basis, a detailed parameter study is carried out, including the strength and reinforcement ratio of longitudinal rebar, the placement height of ECC in the wall limb and the position of ECC connecting beams. The study indexes include failure mode and the skeleton curve.

Findings

The results suggest that the bearing capacity of RECSW is significantly affected by the ratio of longitudinal rebar. When the ratio of longitudinal rebar increases from 0.47% to 3.35%, the bearing capacity of RECSW increases from 250 kN to 303 kN, an increase of 21%. The strength of longitudinal rebar has little influence on the bearing capacity of RECSW. When the strength of the longitudinal rebar increases, the bearing capacity of RECSW increases little. The failure mode of RECSW can be improved by lowering the casting height of the ECC beam in a certain range.

Originality/value

In this paper, ECC is used to strengthen the coupled shear wall, and the accuracy of the finite element model is verified from the failure mode and skeleton curve. On this basis, the casting height of the ECC casting wall limb, the strength and reinforcement ratio of longitudinal rebar and the position of the ECC beam are studied in detail.

Details

International Journal of Structural Integrity, vol. 15 no. 3
Type: Research Article
ISSN: 1757-9864

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Article
Publication date: 21 October 2022

Ying Zhang, Shiyu Rong, Elizabeth Dunlop, Rong Jiang, Zhenyong Zhang and Jun Qing Tang

The purpose of this paper is to explore the longitudinal influence of gender, age, education level, organizational tenure and emotional intelligence on three dimensions of…

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Abstract

Purpose

The purpose of this paper is to explore the longitudinal influence of gender, age, education level, organizational tenure and emotional intelligence on three dimensions of knowledge hiding over time.

Design/methodology/approach

A longitudinal study using two-wave data sets of 390 employees in Chinese enterprises was conducted to build fixed, continuous and interacting models for investigating the effects of individual differences on the processes of knowledge hiding over time.

Findings

This research uncovered the changing relationships of individual differences on knowledge-hiding behaviors over time, such that age correlates with rationalized hiding in the interacting model, indicating younger employees are less likely to choose rationalized hiding when facing situation changes; and education level, organizational tenure and emotional intelligence moderate knowledge hiding over time, implying individuals with better education, longer tenure and higher emotional intelligence tend to exhibit more rationalized hiding behaviors rather than evasive hiding and playing dumb behaviors at Time 2.

Originality/value

One of the novel contributions of this study is that it tests the longitudinal effect of individual differences on knowledge hiding, providing a vertical perspective, and thereby contributing to the body of knowledge in knowledge management. The study also constructs fixed, continuous and interacting models to measure the covering longitudinal influences, thus making the research original.

Details

Journal of Knowledge Management, vol. 27 no. 6
Type: Research Article
ISSN: 1367-3270

Keywords

Available. Open Access. Open Access
Article
Publication date: 19 November 2024

Guodong Sa, Zhengyang Jiang, Jiacheng Sun, Chan Qiu, Zhenyu Liu and Jianrong Tan

Real-time monitoring of the critical physical fields of core components in complex equipment is of great significance as it can predict potential failures, provide reasonable…

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Abstract

Purpose

Real-time monitoring of the critical physical fields of core components in complex equipment is of great significance as it can predict potential failures, provide reasonable preventive maintenance strategies and thereby ensure the service performance of the equipment. This research aims to propose a hierarchical explicit–implicit combined sensing-based real-time monitoring method to achieve the sensing of critical physical field information of core components in complex equipment.

Design/methodology/approach

Sensor deployable and non-deployable areas are divided based on the dynamic and static constraints in actual service. An integrated method of measurement point layout and performance evaluation is used to optimize sensor placement, and an association mapping between information in non-deployable and deployable areas is established, achieving hierarchical explicit–implicit combined sensing of key sensor information for core components. Finally, the critical physical fields of core components are reconstructed and visualized.

Findings

The proposed method is applied to the spindle system of CNC machine tools, and the result shows that this method can effectively monitor the spindle system temperature field.

Originality/value

This research provides an effective method for monitoring the service performance of complex equipment, especially considering the dynamic and static constraints during the service process and detecting critical information in non-deployable areas.

Details

Journal of Intelligent Manufacturing and Special Equipment, vol. 5 no. 3
Type: Research Article
ISSN: 2633-6596

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