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Article
Publication date: 26 July 2013

Desmond C.Y. Yuen, Philip K.F. Law, Chan Lu and Jie Qi Guan

The purpose of the study is to investigate the factors that may result in a high turnover rate of auditors in Macau. The factors considered include client importance, task…

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Abstract

Purpose

The purpose of the study is to investigate the factors that may result in a high turnover rate of auditors in Macau. The factors considered include client importance, task complexity, time budget constraints, auditor independence and acceptance of dysfunctional behaviour by Macau's audit firms.

Design/methodology/approach

This study involved three stages. In the first stage, interviews were carried out with auditors from Big‐4 (seven interviewees) and local non‐Big‐4 firms (three interviewees) in Macau to investigate the reasons for the high turnover rate amongst auditors in Macau. They were asked to speculate about common explanatory factors. The second stage involved 141 auditors from Big‐4 and local non‐Big‐4 accounting firms who were asked to complete a questionnaire survey for the explanatory factors. A total of 135 usable questionnaires were included in the multiple regression data analysis. The third stage of research comprised follow‐up interviews aimed at learning more about the reasons for dysfunctional behaviour.

Findings

This research provides valuable information for audit firms in Macau and will potentially help them to reduce their turnover rate and identify the factors affecting dysfunctional behaviour amongst auditors. The results extend the literature by focusing on the effect of perceived responsibility on professional responses to time budget pressures, task complexity, pressure from clients, and professional and ethical issues.

Practical implications

The challenge facing auditors today is to expand their auditing practices and evolve standards for adequately monitoring the operations of business entities. The current high turnover rate alarms audit firms, which are concerned with training and the provision of sufficient resources to solve the problems that auditors face in the workplace.

Originality/value

This is the first paper to examine the reason for turnover intentions in Macau. This study sheds light on the factors that contribute to individual auditor differences in the acceptance of dysfunctional behaviour that may result from the stressful nature of their duties.

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Book part
Publication date: 2 April 2021

Shuhan Chen and Peter Lunt

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Chinese Social Media
Type: Book
ISBN: 978-1-83909-136-0

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Book part
Publication date: 2 April 2021

Shuhan Chen and Peter Lunt

Abstract

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Chinese Social Media
Type: Book
ISBN: 978-1-83909-136-0

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Article
Publication date: 13 December 2023

Ying-Jie Guan and Yong-Ping Li

To solve the shortcomings of existed search and rescue drones, search and rescue the trapped people trapped in earthquake ruins, underwater and avalanches quickly and accurately…

133

Abstract

Purpose

To solve the shortcomings of existed search and rescue drones, search and rescue the trapped people trapped in earthquake ruins, underwater and avalanches quickly and accurately, this paper aims to propose a four-axis eight-rotor rescue unmanned aerial vehicle (UAV) which can carry a radar life detector. As the design of propeller is the key to the design of UAV, this paper mainly designs the propeller of the UAV at the present stage.

Design/methodology/approach

Based on the actual working conditions of UAVs, this paper preliminarily estimated the load of UAVs and the diameters of propellers and designed the main parameters of propellers according to the leaf element theory and momentum theory. Based on the low Reynolds number airfoil, this paper selected the airfoil with high lift drag ratio from the commonly used low Reynolds number airfoils. The chord length and twist angle of propeller blades were calculated according to the Wilson method and the maximum wind energy utilization coefficient and were optimized by the Asymptotic exponential function. The aerodynamic characteristics of the designed single propeller and coaxial propeller under different installation pitch angles and different installation distances were analyzed.

Findings

The results showed that the design of coaxial twin propellers can increase the load capacity by about 1.5 times without increasing the propeller diameter. When the installation distance between the two propellers was 8 cm and the tilt angle was 15° counterclockwise, the aerodynamic characteristics of the coaxial propeller were optimal.

Originality/value

The novelty of this work came from the conceptual design of the new rescue UAV and its numerical optimization using the Wilson method combined with the maximum wind energy utilization factor and the exponential function. The aerodynamic characteristics of the common shaft propeller were analyzed under different mounting angles and different mounting distances.

Details

Aircraft Engineering and Aerospace Technology, vol. 96 no. 1
Type: Research Article
ISSN: 1748-8842

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Article
Publication date: 8 January 2019

Tao Han, Bo Xiao, Xi-Sheng Zhan, Jie Wu and Hongling Gao

The purpose of this paper is to investigate time-optimal control problems for multiple unmanned aerial vehicle (UAV) systems to achieve predefined flying shape.

160

Abstract

Purpose

The purpose of this paper is to investigate time-optimal control problems for multiple unmanned aerial vehicle (UAV) systems to achieve predefined flying shape.

Design/methodology/approach

Two time-optimal protocols are proposed for the situations with or without human control input, respectively. Then, Pontryagin’s minimum principle approach is applied to deal with the time-optimal control problems for UAV systems, where the cost function, the initial and terminal conditions are given in advance. Moreover, necessary conditions are derived to ensure that the given performance index is optimal.

Findings

The effectiveness of the obtained time-optimal control protocols is verified by two contrastive numerical simulation examples. Consequently, the proposed protocols can successfully achieve the prescribed flying shape.

Originality/value

This paper proposes a solution to solve the time-optimal control problems for multiple UAV systems to achieve predefined flying shape.

Details

International Journal of Intelligent Computing and Cybernetics, vol. 12 no. 1
Type: Research Article
ISSN: 1756-378X

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Article
Publication date: 20 April 2018

Shengqi Guan, Wensen Li, Jie Wang and Ming Lei

The purpose of this paper is to develop a new objective evaluation method of fabric pilling using data-driven visual attention model.

188

Abstract

Purpose

The purpose of this paper is to develop a new objective evaluation method of fabric pilling using data-driven visual attention model.

Design/methodology/approach

First, the multi-scale filtering images are formed by Gaussian pyramid decomposition. Second, center-surround differences algorithm is used between multi-scale filtering images to build saliency map. On this basis, the pilling information is segmented from saliency map by the segmentation threshold. Finally, the pilling is objectively evaluated by extracting pilling feature. Experimental result shows that compared with the traditional detection methods, the proposed objective evaluation method has strong anti-interference ability, and correct classification rate (CCR) is 96 percent.

Findings

Fabric pilling saliency can be effectively improved by data-driven visual attention model, which will lead to stronger anti-interference ability and higher correct classification rate.

Originality/value

To void uneven illumination, noise, and texture interference, the proposed method can enhance the saliency of small targets in saliency map using a bottom-up visual attention model. Through the threshold segmentation according to pilling feature, the pilling information is effectively from the fabric texture. Pilling feature about pilling area density is extracted to pilling grade evaluation.

Details

International Journal of Clothing Science and Technology, vol. 30 no. 2
Type: Research Article
ISSN: 0955-6222

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Article
Publication date: 30 November 2021

Minh Thanh Vo, Anh H. Vo and Tuong Le

Medical images are increasingly popular; therefore, the analysis of these images based on deep learning helps diagnose diseases become more and more essential and necessary…

219

Abstract

Purpose

Medical images are increasingly popular; therefore, the analysis of these images based on deep learning helps diagnose diseases become more and more essential and necessary. Recently, the shoulder implant X-ray image classification (SIXIC) dataset that includes X-ray images of implanted shoulder prostheses produced by four manufacturers was released. The implant's model detection helps to select the correct equipment and procedures in the upcoming surgery.

Design/methodology/approach

This study proposes a robust model named X-Net to improve the predictability for shoulder implants X-ray image classification in the SIXIC dataset. The X-Net model utilizes the Squeeze and Excitation (SE) block integrated into Residual Network (ResNet) module. The SE module aims to weigh each feature map extracted from ResNet, which aids in improving the performance. The feature extraction process of X-Net model is performed by both modules: ResNet and SE modules. The final feature is obtained by incorporating the extracted features from the above steps, which brings more important characteristics of X-ray images in the input dataset. Next, X-Net uses this fine-grained feature to classify the input images into four classes (Cofield, Depuy, Zimmer and Tornier) in the SIXIC dataset.

Findings

Experiments are conducted to show the proposed approach's effectiveness compared with other state-of-the-art methods for SIXIC. The experimental results indicate that the approach outperforms the various experimental methods in terms of several performance metrics. In addition, the proposed approach provides the new state of the art results in all performance metrics, such as accuracy, precision, recall, F1-score and area under the curve (AUC), for the experimental dataset.

Originality/value

The proposed method with high predictive performance can be used to assist in the treatment of injured shoulder joints.

Details

Data Technologies and Applications, vol. 56 no. 3
Type: Research Article
ISSN: 2514-9288

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Article
Publication date: 1 January 2009

Li Genpan

The purpose of this paper is to demonstrate that the sustainable development thought is one good reason why Chinese civilization is continuously developing, and it can be used as…

2929

Abstract

Purpose

The purpose of this paper is to demonstrate that the sustainable development thought is one good reason why Chinese civilization is continuously developing, and it can be used as a reference for the development of Chinese agriculture today.

Design/methodology/approach

The paper employs a historical analysis approach to examine the sustainable thoughts concerning Chinese traditional agriculture, including view of sancai, farming season, fertility, the nature of matters, recycling, and economization.

Findings

The results reveal that the nature of Chinese traditional agriculture is akin to ecological agriculture, which is precious heritage for China and the whole world.

Originality/value

The originality of this paper is that it confirms the fundamental reason of the continuous development of Chinese civilization which, based on organization of sustainable development thought, lies in traditional agriculture.

Details

China Agricultural Economic Review, vol. 1 no. 1
Type: Research Article
ISSN: 1756-137X

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Book part
Publication date: 18 July 2018

Mengwei Tu

Abstract

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Education, Migration and Family Relations between China and the UK: The Transnational One-Child Generation
Type: Book
ISBN: 978-1-78714-673-0

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Book part
Publication date: 23 May 2022

Soubaneh Omar Bouh and Hülya Ünlü

The main purpose of this study is to see the effects of Information Communication Technology (ICT) on a firm's innovation performance in sub-Saharan Africa (SSA). The objective of…

Abstract

The main purpose of this study is to see the effects of Information Communication Technology (ICT) on a firm's innovation performance in sub-Saharan Africa (SSA). The objective of this study is twofold: First, it aims to analyze the impact of ICT applications on firms' innovative behavior and whether firms using ICT applications more intensively are also more innovative. Second, and more essentially, it assesses empirically the impact of ICT applications on firms' innovative performance in sub-Saharan African countries by using instrumental variable probit model. Therefore, we used data from the 2013 enterprise survey (Business Environment and Enterprise Performance Survey (BEEPS)). According to our results, the most important ICT tools are emails and using the internet for online sales. Firms who have IT Teams are not creating any difference; however, if a firm purchase or develop in-house any software then they are more likely to produce innovation than the other firms.

Details

Strategic Entrepreneurial Ecosystems and Business Model Innovation
Type: Book
ISBN: 978-1-80382-138-2

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