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Article
Publication date: 28 November 2024

Hisham Noori Hussain Al-Hashimy and Jinfang Yao

The importance of cybernetic controls (CC) in the context of accounting information systems (AIS) in increasing data accuracy (DA) and improving decision-making (DM) has attracted…

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Abstract

Purpose

The importance of cybernetic controls (CC) in the context of accounting information systems (AIS) in increasing data accuracy (DA) and improving decision-making (DM) has attracted much attention. In this study, the paper analyses the moderating role of CC on the relationship between DA and DM in AIS, which is supposed to be a case of construction projects in Iraq.

Design/methodology/approach

Data were collected using a questionnaire-structured interview targeted at construction site managers and project managers, employing probability sampling on the 253 valid responses, which was analysed using the partial least squares structural equation modelling (PLS-SEM) method.

Findings

CC significantly reduced the role of the moderating aspect of the DA and positively influenced DM in AIS. These results provided a base for the research postulates, including integrating CC in AIS to offer an overdue solution to challenges in construction project DM.

Practical implications

Empirical outcomes of the study demonstrated that the implementation of CC in AIS can be applied successfully to the accounting of exact data and precision decisions in construction projects. Such lessons are strategically important to practitioners needing optimal AIS performance with a view to industry satisfaction.

Originality/value

The work has a breakthrough quality in the study at hand by stressing that CC moderate the link of DA to the DM approach in AIS. This area lacks exposition when construction projects in Iraq are the case. The findings of the research are aligned with the criteria of good governance in the context of the use of electronic systems to make decisions in AIS.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

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Book part
Publication date: 7 October 2024

Gen Li

In modern China, sports and nationalism always have close connection, and nationalism is the important reason for the promotion of Chinese sports. However, the relationship…

Abstract

In modern China, sports and nationalism always have close connection, and nationalism is the important reason for the promotion of Chinese sports. However, the relationship between Chinese sports and nationalism in globalised China could be much more examined by academics, as well as its influencing factors. This chapter selects the Beijing 2008 Olympic Games as the context and representative three Chinese sports heroes in the period of globalisation to study. The findings show that in some extent, Beijing 2008 Olympic Games and three Chinese sports heroes represent the national image of China in the globalised world, also bearing the burden of washing away historical humiliation and pursuing national glory. Furthermore, it is manifested that China have a complex nationalism in the process of hosting the 2008 Olympic Games. Under the influence of mass media, market economy and sports professionalisation, nationalism still exists in Chinese sports, but people gradually start to reflect on the ‘Juguo Tizhi’, the traditional Chinese sports system and the concept of ‘winning glory for the nation’. The relationship between Chinese nationalism and sports shows the important implications of rapid Chinese sports development.

Details

The Mediating Power of Sport
Type: Book
ISBN: 978-1-83753-079-3

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Article
Publication date: 18 October 2022

Ning Zhang, Nan Zhang, Jinfang Zhang, Qiang Wang, Man Zhou, Ping Wang and Yuanyuan Yu

Wool, mainly composed of keratin, is a relatively high-grade clothing material. Although woollen textile has the advantages of high wearing comfort and excellent warmth retention…

173

Abstract

Purpose

Wool, mainly composed of keratin, is a relatively high-grade clothing material. Although woollen textile has the advantages of high wearing comfort and excellent warmth retention property as we have known, its inherent disadvantage of easy pilling has easy puzzled people for a long time. Most of the existing technologies for pilling resistance are not eco-friendly or severely damaged the internal structure of wool.

Design/methodology/approach

In this work, a controlled and effective surface treatment method was proposed to controllable micro-dissolution the scale layers of wool with minor damage to its internal structure, thereby improving the anti-pilling property of wool. Thiourea dioxide (TD) is used as a dissolving agent to swell and dissolve wool surface flakes. After TD treatment, the morphology changes of wool fibers were observed by scanning electron microscope (SEM) and methylene blue staining. Fourier transform infrared spectroscopy (FTIR) and X-ray diffraction (XRD) were used to characterize the structural changes of TD wool. At the same time, the anti-pilling properties and wettability of wool fabrics were tested.

Findings

The results show that the wool scale layer is destroyed after TD treatment, which reduces the friction between fibers and improves the anti-pilling performance of wool fabrics. The methylene blue-stained images further demonstrate that low concentrations of TD can damage the superficial scale layer of wool without significant loss of strength.

Originality/value

This method is simple, eco-friendly and economical, and opens up a new direction for the surface treatment of wool fabrics.

Details

International Journal of Clothing Science and Technology, vol. 35 no. 1
Type: Research Article
ISSN: 0955-6222

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Article
Publication date: 24 May 2024

Puneet Vatsa, Hongyun Zheng and Wanglin Ma

We analyzed the effects of different combinations of organic soil amendments (OSAs) and chemical fertilizers on agrifood production, focusing on banana yields in China, the…

144

Abstract

Purpose

We analyzed the effects of different combinations of organic soil amendments (OSAs) and chemical fertilizers on agrifood production, focusing on banana yields in China, the second-largest producer of bananas globally.

Design/methodology/approach

We computed these combinations by dividing the expenditures on OSAs by those on chemical fertilizers and called them OSA-CF ratios. First, we classified farmers based on quintiles of expenditures on chemical fertilizers. Then, we studied the association between OSA-CF ratios and banana yields for each quintile. We also considered an alternate specification in which farmers were grouped along the OSA-CF ratio continuum. The first group comprised farmers not using OSAs. Their OSA-CF ratio was zero. Farmers applying low, medium, and high OSA-CF ratios constituted groups two, three, and four; the groups were delineated based on the OSA-CF ratio tertiles, and the associations between tertiles of OSA-CF ratios and banana yields for each quintile were analyzed. The data used in this study were collected by surveying 616 households in three major banana-producing provinces (Guangdong, Hainan, and Yunnan) of China. Standard linear regressions and the two-stage predictor substitution method were employed to complete the analysis.

Findings

There were variations in the effects of OSA-CF ratios on banana yields obtained by farmers iifferent quintiles. For the first and second quintiles, low, medium, and high OSA-CF ratios improved banana yields relative to not using OSAs. For farmers in the first quintile using only chemical fertilizers, applying a low OSA-CF ratio was associated with an improvement of 792 kg/mu in banana yields. For their counterparts in the second quintile, the same transition was associated with a gain of 534 kg/mu. For the fifth quintile, comprising farmers spending 320 yuan/mu or more on chemical fertilizers, applying a high OSA-CF ratio instead of using only chemical fertilizers was associated with a 401 kg/mu decline in banana yields. Even so, for this group, no differences were observed between the yields of farmers not applying OSAs and those using low and medium OSA-CF ratios.

Practical implications

Banana farmers in southern China, using only chemical fertilizers, can improve yields by combining them with OSAs if their chemical fertilizer expenditures are less than 66.67 yuan/mu. Those using only chemical fertilizers and spending between 68 yuan/mu and 300 yuan/mu on them can maintain yields by applying OSAs in conjunction with chemical fertilizers. However, yields may decline for farmers using only chemical fertilizers and spending 320 yuan/mu or more on them if they incorporate OSAs such that the OSA-CF ratio reaches 0.78 or higher. Overall, combining OSAs with chemical fertilizers can improve yields while attenuating the adverse effects of chemical fertilizers on the environment. Policymakers should inform farmers of these benefits and accelerate the transition to sustainable agriculture through educational and awareness programs.

Originality/value

Farmers apply OSAs such as organic fertilizers and farmyard manure to adjust and remedy soil nutrition to improve farm productivity. However, little is known about how combining OSAs with chemical fertilizers affects banana yields. This study provided the first attempt to explore the associations between OSA-CF ratios and banana yields using cross-sectional data on farming households.

Details

China Agricultural Economic Review, vol. 16 no. 4
Type: Research Article
ISSN: 1756-137X

Keywords

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