Edmund Balnaves and Mark Chehade
The purpose of this paper is to present the results of a research project undertaken by Prosentient Systems and partially funded by the ALIA 2007 research study grant. The focus…
Abstract
Purpose
The purpose of this paper is to present the results of a research project undertaken by Prosentient Systems and partially funded by the ALIA 2007 research study grant. The focus of the project was a proof‐of‐concept implementation of a Smart Client application for digital archiving of e‐journal subscriptions held by special libraries.
Design/methodology/approach
This research comprised a survey of libraries in the area of electronic journal archiving and software development research. The quantitative survey was distributed to 254 member libraries of the GratisNet and GLASS special library networks in Australia. Seven questions explored current practice in e‐journal archiving. In total, 164 responses were received, of which only seven indicated current progress toward e‐journal archiving. Based on the survey results, the second phase of the project comprised software development research.
Findings
The research outcomes indicate that a cross‐platform “Smart Client” approach to e‐journal archiving is achievable and the presentation will review architectural design techniques that support cross‐platform deployment and simple installation using open source smart client tools.
Practical implications
The transition to e‐journal subscriptions has not been matched with attention to methods for local archiving of e‐journal subscriptions. This research demonstrates the feasibility of simple solutions suitable for special libraries to implement local e‐journal archives.
Originality/value
This research presents an innovative approach to e‐journal archiving for special libraries. The approach differs from current, peer‐to‐peer approach by implementing a central metadata server and a simple easy to deploy desktop archiving agent. Furthermore, limitations imposed by copyright restrictions are the principal impediment that libraries face in implementing e‐journal archives, and the centralised metadata approach can help libraries distinguish journals for which local archiving is allowed.
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This paper gives a review of the finite element techniques (FE)applied in the area of material processing. The latest trends in metalforming, non‐metal forming and powder…
Abstract
This paper gives a review of the finite element techniques (FE) applied in the area of material processing. The latest trends in metal forming, non‐metal forming and powder metallurgy are briefly discussed. The range of applications of finite elements on the subjects is extremely wide and cannot be presented in a single paper; therefore the aim of the paper is to give FE users only an encyclopaedic view of the different possibilities that exist today in the various fields mentioned above. An appendix included at the end of the paper presents a bibliography on finite element applications in material processing for the last five years, and more than 1100 references are listed.
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Yassine OUBAHOU, Khalid EL OUAFA and Mustapha BENGRICH
This study aims to assess the impact of the introduction of International Financial Reporting Standards (IFRS) on the informational relevance of accounting figures for Moroccan…
Abstract
Purpose
This study aims to assess the impact of the introduction of International Financial Reporting Standards (IFRS) on the informational relevance of accounting figures for Moroccan companies listed on the Casablanca Stock Exchange. Specifically, it seeks to determine whether IFRS adoption improves the ability of accounting data to reflect share price movements.
Design/methodology/approach
The empirical analysis covers a sample of 27 Moroccan listed companies over a six-year period (2015–2020), with a total of 162 observations. The study tests various hypotheses through association studies to evaluate the effectiveness of accounting figures in reflecting share prices in the pre-IFRS and post-IFRS periods. The analysis utilizes Ohlson's (1995) price model, which is widely used in the literature for such assessments.
Findings
The results show that both earnings and shareholders’ equity are more effective in explaining share price variations in the post-IFRS period than in the pre-IFRS period. In particular, equity demonstrates greater explanatory power than earnings. The combined explanatory power of equity and earnings is significantly stronger in the post-IFRS period, suggesting that the adoption of IFRS has played a key role in enhancing the quality of financial information disclosed in the Moroccan market.
Practical implications
Theoretical implications – this study highlights that the adoption of IFRS reduces information asymmetry, thereby mitigating conflicts of interest and agency costs. By aligning accounting practices with international standards, IFRS enhance transparency and governance, fostering a more reliable business environment. Practical implications – the study indicates that IFRS adoption improves the transparency, reliability and comparability of financial information, enhancing investor confidence and making the Moroccan financial market more attractive. It provides useful guidance for regulators, businesses and countries considering IFRS implementation, demonstrating the importance of these standards in boosting market transparency and attracting global investments.
Originality/value
This study explores the impact of IFRS adoption on the relevance of financial information in Morocco, a topic that has been underexplored in emerging economies. It fills a gap in the literature by providing insights into IFRS adoption in a specific context, thus contributing to the ongoing debate on their effectiveness in developing economies.
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Chien-Hsing Chen and Ming-Chih Chen
The purpose of this paper is to present a novel position estimation method to accurately locate an object. An accelerometer-based error correction method is also developed to…
Abstract
Purpose
The purpose of this paper is to present a novel position estimation method to accurately locate an object. An accelerometer-based error correction method is also developed to correct the positioning error caused by signal drift of a wireless network. Finally, the method is also utilized to locate cows in a farm for monitoring the action of standing heat.
Design/methodology/approach
The proposed method adopts the received signal strength indicator (RSSI) of a wireless sensor network (WSN) to compute the position of an object. The RSSI signal can be submitted from an endpoint device. A complex environment destabilizes the RSSI value, making the position estimation inaccurate. Therefore, a three-axial accelerometer is adopted to correct the position estimation accuracy. Timer and acceleration are two major factors in computing the error correction value to adjust the position estimate.
Findings
The proposed method is tested on a farm management system for positioning dairy cows accurately. Devices with WSN module and three-axial accelerometer are mounted on the cows to monitor their positions and actions.
Research limitations/implications
If cows in a crowded farm are close to each other, then the position estimation method is unable to position each cow correctly because too many close objects cause interference in the wireless network.
Practical implications
Experimental results demonstrate that the proposed method improves the position accuracy, and monitor the heat action of the cows effectively.
Originality/value
No position estimation method has been utilized to locate cows in a farm, especially for monitoring their actions via WSN and accelerometer. The proposed method adopts an accelerometer to efficiently improve the position error caused from the signal drift of WSN.
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Chong Guan, Huay Ling Tay and Qitong Zhao
This study systematically reviews the research landscape of humanitarian financing, identifying key themes and pathways to foster a resilient humanitarian value ecosystem.
Abstract
Purpose
This study systematically reviews the research landscape of humanitarian financing, identifying key themes and pathways to foster a resilient humanitarian value ecosystem.
Design/methodology/approach
A systematic review using BERTopic analysed 1,043 academic publications from the Web of Science database to uncover major themes in humanitarian financing literature.
Findings
Six core themes emerged from the study: Disaster Risk and Climate Change Resilience, Refugee Crises and Humanitarian Health Services, Preparedness and Response to Health Emergencies, Supply Chain and Logistics Fundraising, Food Security and Nutrition Insecurity and Global Health Challenges and Disease Control. The study highlights the role of financing in addressing short-term needs and promoting long-term systemic resilience, such as disaster preparedness, healthcare systems and food security.
Research limitations/implications
This study provides a comprehensive overview of key research trends in humanitarian financing. However, the reliance on academic literature limits the inclusion of insights from grey literature and practitioner reports. Future studies should adopt broader data sources and interdisciplinary approaches.
Practical implications
Findings underscore the importance of integrating emergency funds with long-term resilience investments, enhancing financial transparency and advocating innovations to optimise humanitarian operations.
Social implications
The study advocates for interdisciplinary approaches and policies connecting disaster risk reduction, healthcare, climate resilience and food security to build a sustainable humanitarian ecosystem.
Originality/value
This review proposes a novel conceptual framework based on a systematic review of literature using BERTopic, offering actionable insights into the role of humanitarian financing in addressing global crises and promoting resilience.