Gongmeng Chen, Michael Firth and Kyungjoo Park
Activity‐Based Costing (ABC) is a relatively new accounting system that has received a substantial amount of publicity and is heavily marketed by consulting firms. In light of…
Abstract
Activity‐Based Costing (ABC) is a relatively new accounting system that has received a substantial amount of publicity and is heavily marketed by consulting firms. In light of this, we surveyed companies in 1999 to evaluate the adoption of ABC in Hong Kong. We set out to investigate factors that might lead to its adoption and also surveyed whether companies are satisfied with the new system. Our findings reveal a low adoption rate of ABC. There is directional support for companies with diverse product lines and those facing intense competition using activity‐based costing. Companies that have adopted ABC report high satisfaction with the new system. Overall, activity‐based costing has made limited inroads in Hong Kong. The reasons for this are not readily apparent.
Kong Chen, April C. Tallant and Ian Selig
Current knowledge and research on students’ utilization and interaction with generative artificial intelligence (AI) tools in their academic work is limited. This study aims to…
Abstract
Purpose
Current knowledge and research on students’ utilization and interaction with generative artificial intelligence (AI) tools in their academic work is limited. This study aims to investigate students’ engagement with these tools.
Design/methodology/approach
This research used survey-based research to investigate generative AI literacy (utilization, interaction, evaluation of output and ethics) among students enrolled in a four-year public university in the southeastern USA. This article focuses on the respondents who have used generative AI (218; 47.2%).
Findings
Most respondents used generative AI to generate ideas for papers, projects or assignments, and they also used AI to assist with their original ideas. Despite their use of AI assistance, most students were critical of generative AI output, and this mindset was reflected in their reported interactions with ChatGPT. Respondents expressed a need for explicit guidance from course syllabi and university policies regarding generative AI’s ethical and appropriate use.
Originality/value
Literature related to generative AI use in higher education specific to ChatGPT is predominantly from educators’ viewpoints. This study provides empirical evidence about how university students report using generative AI in the context of generative AI literacy.
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Asifa Iqbal and Mats Wilhelmsson
There is a lack of understanding in the literature on the relation between parks and house price in relation to crime in Scandinavian context. This paper aims to investigate the…
Abstract
Purpose
There is a lack of understanding in the literature on the relation between parks and house price in relation to crime in Scandinavian context. This paper aims to investigate the effect of the amenity value of accessibility to parks on apartment prices with reference to crime rates in parks in Stockholm.
Design/methodology/approach
This paper analyses the effects of park proximity and crime in parks on apartment prices by using geographic information systems and hedonic modelling.
Findings
Findings show that the proximity of parks as an environmental amenity has an effect on apartment prices. The results also demonstrate that the impact of parks on apartment prices is different in the different segments of the apartment market in Stockholm. Moreover, various types of parks may differ in their impact, for instance, grass parks and park blocks are more desirable in Stockholm than landscape parks and neighbourhood parks. The effects of crimes in parks influence apartment prices negatively.
Originality/value
This paper provides a new methodology by using the shortest distance to a park as a main variable. The shortest distance to a park variable is considered a better choice than using park as an aggregate measure. To the best of the author’s knowledge, this is the first study that investigates the effect of specific park types, for instance, grass parks, neighbourhood parks, landscape parks and park blocks, in Stockholm housing market.
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Zhihao Wang, Wenliang Chen, Min Wang, Qinghe Xu and Can Huang
The purpose of this study is to improve the position and posture accuracy of posture alignment mechanism. The automatic drilling and riveting machine is an important equipment for…
Abstract
Purpose
The purpose of this study is to improve the position and posture accuracy of posture alignment mechanism. The automatic drilling and riveting machine is an important equipment for aircraft assembly. The alignment accuracy of position and posture of the bracket type posture alignment mechanism has a great influence on the operation effect of the machine. Therefore, it is necessary to carry out the kinematic calibration.
Design/methodology/approach
Based on analysis of elastic deformation of the bracket and geometric errors of the posture alignment mechanism, an improved method of kinematic calibration was proposed. The position and posture errors of bracket caused by geometric errors were separated from those caused by gravity. The method of reduction of dimensions was applied to deal with the error coefficient matrix in error identification, and it did not change the coefficient of the error terms. The target position and its posture were corrected to improve the error compensation accuracy. Furthermore, numerical simulation and experimental verification were carried out.
Findings
The simulation and experimental results show that considering the influence of the elastic deformation of the bracket on the calibration effect, the error identification accuracy and compensation accuracy can be improved. The maximum value of position error is reduced from 5.33 mm to 1.60 × 10−1 mm and the maximum value of posture error is reduced from 1.07 × 10−3 rad to 6.02 × 10−4 rad, which is superior to the accuracy without considering the gravity factor.
Originality/value
This paper presents a calibration method considering the effects of geometric errors and gravity. By separating position and posture errors caused by different factors and correcting the target position and its posture, the results of the calibration method are greatly improved. The proposed method might be applied to any parallel mechanism based on the positioner.
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Changjin Xu, Maoxin Liao and Peiluan Li
The purpose of this paper is to investigate the weighted pseudo-almost periodic solutions of shunting inhibitory cellular neural networks (SICNNs) with time-varying delays and…
Abstract
Purpose
The purpose of this paper is to investigate the weighted pseudo-almost periodic solutions of shunting inhibitory cellular neural networks (SICNNs) with time-varying delays and distributed delays.
Design/methodology/approach
The principle of weighted pseudo-almost periodic functions and some new mathematical analysis skills are applied.
Findings
A set of sufficient criteria which guarantee the existence and exponential stability of the weighted pseudo-almost periodic solutions of the considered SICNNs are established.
Originality/value
The derived results of this paper are new and complement some earlier works. The innovation of this paper concludes two points: a new sufficient criteria guaranteeing the existence and exponential stability of the weighted pseudo-almost periodic solutions of SICNNs are established; and the ideas of this paper can be applied to investigate some other similar neural networks.
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Ying Wang, Chaojie Wang, Zhenhua Hu, Yonghui Chen and Bo Min
The soft stabilized slab and pile-supported (SSPS) embankment is an improvement technique to increase the efficiency of resources in road construction. To capture the effects of…
Abstract
Purpose
The soft stabilized slab and pile-supported (SSPS) embankment is an improvement technique to increase the efficiency of resources in road construction. To capture the effects of stabilized slabs on the stress transfer mechanism, the differential settlements and the lateral displacement of the embankment completely. A theoretical model of SSPS is proposed by considering the effect of soil arching and the interaction between the embankment fill, stabilized soil, pile, foundation soil and bearing stratum.
Design/methodology/approach
In the theoretical model, the stress and strain coordination relationship of the system was analyzed in view of the minimum potential energy theory and equal settlement plane theory. Subsequently, the theoretical method was applied to field tests for comparison. Finally, the influence of the elastic modulus and the thickness of the stabilized slab on the stress concentration ratio and foundation settlement were examined.
Findings
In addition to the experimental findings, the method has been revealed to be reasonable and feasible, considering its ability to effectively exploit the stabilized slab effect and improve the bearing capacity of soil and piles. An economical and reasonable arrangement scheme for the thickness and strength of stabilized slabs was obtained. The results reveal that the optimum elastic modulus was chosen as 28 MPa–60 MPa, and the optimum thickness of the stabilized slab was selected as 1.5 m–2.1 m using the parameters of field tests, which can provide guidance to engineering design.
Originality/value
An optimization calculation method is established to analyze the load transfer mechanics of the SSPS embankment based on a double-equal settlement plane. The model’s rationality was analyzed by comparing the settlement and stress concentration ratios in the field tests. Subsequently, the influence of the elastic modulus and the thickness of the stabilized slab on the stress concentration ratio and settlement were examined. An economical and reasonable arrangement scheme for the thickness and elastic modulus of stabilized slabs was obtained, which can provide a novel approach for engineering design.
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Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior…
Abstract
Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.
Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.
TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.
The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.
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As logistics talents in both Taiwan and Hong Kong are expanding their work area to Greater China, it is best to understand the competencies that logistics talents should possess…
Abstract
As logistics talents in both Taiwan and Hong Kong are expanding their work area to Greater China, it is best to understand the competencies that logistics talents should possess. With this in mind, this study takes Mainland China, Hong Kong and Taiwan as the study scope, as well as logistics teaching and research experts and scholars as the study objects. The research findings can not only serve as informative references for universities intent on cultivating logistics talents, but as well as enhance the scope of both Taiwan and Hong Kong talents’ competence that can pave the way to the development of the logistics business in Greater China.