The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for…
Abstract
The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.
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Kirsi Saarinen and Pekka Heino
Personal and portable electronic devices are becoming an important part of the everyday lives. Electronics miniaturization has been and continues to be the most important driver…
Abstract
Purpose
Personal and portable electronic devices are becoming an important part of the everyday lives. Electronics miniaturization has been and continues to be the most important driver in this development. The current level of miniaturization has made the use of solder joints challenging and new methods, such as adhesive attachments, have been developed. The applicability of these methods depends crucially on their long‐term reliability. Typical failures mechanisms in adhesive connection include cracking, open joints and delamination. Moisture is the principal cause of failures in adhesive attachments. The purpose of this paper is to examine the long‐term effects of moisture and extended temperature on non‐conductive adhesive (NCA) attachments.
Design/methodology/approach
Moisture and extended temperature on NCA attachments are examined by strength tests and by finite element models.
Findings
The increase in temperature and moisture induces stresses on the interface of the adhesive and the chip. In the experiments, it is found that the adhesion strength of the adhesive decreased as a function of the time for which the samples are in a humid environment. Failures due to delamination are seen to be the result of these two mechanisms.
Originality/value
Reduction of pitch causes manufacturing problems in direct solder attachments. This paper examines a promising technique to overcome this problem by using adhesive attachment. Instead of solder joints in flip chip attachment, the chips can be attached to the substrate, or components can be attached to a printed wiring board, with adhesives.
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Atte Oksanen, James Hawdon, Emma Holkeri, Matti Näsi and Pekka Räsänen
The prevalence of online hate material is a public concern, but few studies have analyzed the extent to which young people are exposed to such material. This study investigated…
Abstract
Purpose
The prevalence of online hate material is a public concern, but few studies have analyzed the extent to which young people are exposed to such material. This study investigated the extent of exposure to and victimization by online hate material among young social media users.
Design/methodology/approach
The study analyzed data collected from a sample of Finnish Facebook users (n = 723) between the ages of 15 and 18. Analytic strategies were based on descriptive statistics and logistic regression models.
Findings
A majority (67%) of respondents had been exposed to hate material online, with 21% having also fallen victim to such material. The online hate material primarily focused on sexual orientation, physical appearance, and ethnicity and was most widespread on Facebook and YouTube. Exposure to hate material was associated with high online activity, poor attachment to family, and physical offline victimization. Victims of the hate material engaged in high levels of online activity. Their attachment to family was weaker, and they were more likely to be unhappy. Online victimization was also associated with the physical offline victimization.
Social implications
While the online world has opened up countless opportunities to expand our experiences and social networks, it has also created new risks and threats. Psychosocial problems that young people confront offline overlap with their negative online experiences. When considering the risks of Internet usage, attention should be paid to the problems young people may encounter offline.
Originality
This study expands our knowledge about exposure to online hate material among users of the most popular social networking sites. It is the first study to take an in-depth look at the hate materials young people encounter online in terms of the sites where the material was located, how users found the site, the target of the hate material, and how disturbing users considered the material to be.
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Christopher Williams and Maya Kumar
We use experiential learning theory to develop new conceptual insights into offshore outsourcing of innovation. In particular, we show how offshore vendor firms are able to…
Abstract
We use experiential learning theory to develop new conceptual insights into offshore outsourcing of innovation. In particular, we show how offshore vendor firms are able to overcome liability of outsidership and eventually learn how to innovate on behalf of their onshore clients as a result of their embedment with clients across multiple teams. We theorize that the cross-border relocation of innovative activities from a client firm to an offshore vendor is only possible when teams within the vendor team have assumed a double-loop learning capability from the client allowing them to determine governing variables relating to the client’s organizational environment. Through direct on-the-job experience working with each other, international teams comprised in part from the vendor and in part from the client can undergo different learning transitions, which we classify as either relationship-oriented or task-oriented. These transitions determine the extent to which double-loop learning can be developed in offshore locations and are influenced by intra-team dynamics and the way the joint teams organize and manage themselves. Our perspective has implications for our understanding of organizational designs associated with both client and vendor multinational enterprises seeking to benefit from innovation in offshore outsourcing.
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Nandakishor Sirdeshpande and Vishwanath Udupi
Wireless communication channel provides a wide area of applications in the field of communication, distributed sensor network and so on. The prominence of the wireless…
Abstract
Purpose
Wireless communication channel provides a wide area of applications in the field of communication, distributed sensor network and so on. The prominence of the wireless communication channel is because of its robust nature and the sustainability for the precise ranging and the localization. The precision and accuracy of the wireless communication channel largely depend on the localization. The development of the wireless communication channel with improved benefits needs the accurate channel model.
Design/methodology/approach
This paper characterizes the tangential path loss model in the WINNER based wireless communication channel model. The measurements taken in the WINNER channel model are compared with the tangential path loss characterized WINNER Channel model.
Findings
The model operates well over the varying antenna orientations, measurement condition and the propagation condition. The proposed tangential path loss model is performing well over the various outdoor scenarios.
Originality/value
The proposed characterization shows change in the small-scale parameters (SSP), such as power, delay, angle of arrival and angle of departure as well as the large-scale parameters (LSP), such as RMS delay spread, shadowing, path loss and Ricean factor associated with the model.
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Janet Fulk, Peter Monge and Andrea B. Hollingshead
Dispersed multinational teams include people from multiple nations, some of whom are not collocated. In a knowledge economy, such teams must locate, store, allocate, and retrieve…
Abstract
Dispersed multinational teams include people from multiple nations, some of whom are not collocated. In a knowledge economy, such teams must locate, store, allocate, and retrieve knowledge. Three central questions are: (a) How can dispersed multinational teams manage knowledge resource flows? (b) What factors influence knowledge resource distribution in these teams? and (c) How do dispersed multinational teams evolve over time? This chapter examines knowledge resource sharing in multinational teams through three theoretical lenses: transactive memory theory, collective action theory, and evolutionary theory, and concludes with practical suggestions for managing dispersed multinational teams that are derived from these three theoretical lenses.
T. Alander, I. Suominen, P. Heino and E. Ristolainen
The solder joint reliability of FC components on organic substrates is questionable unless underfill is used to relieve the thermal strains. Besides the mechanical protection…
Abstract
The solder joint reliability of FC components on organic substrates is questionable unless underfill is used to relieve the thermal strains. Besides the mechanical protection, underfill provides the solder and I.C. surface with protection against the environment. Underfilling is however, time‐consuming and expensive. In an electrical sense, the underfill has no beneficial function and should, therefore, be considered as a ballast in an electronic assembly. However, to obtain a satisfactory level of reliability without underfill some novel methods are required. Wafer thinning is often performed to fit a die into a thin package, e.g. in smart cards. In this paper, the issue of thinning a package is studied utilizing 3D finite element method models. Various die and board thicknesses are evaluated with respect to their effect on the reliability of FC solder bumps. In addition, a novel idea to increase the joint reliability is studied.
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Sven Berg, Ulf Jungmar, Jan Lundberg and Pekka Vähäoja
The aim of this study is to determine the variation of the different oil analysis instruments in terms of standard deviation and CV‐values, when measuring samples of fully…
Abstract
Purpose
The aim of this study is to determine the variation of the different oil analysis instruments in terms of standard deviation and CV‐values, when measuring samples of fully formulated hydraulic and gear oils taken from working systems.
Design/methodology/approach
In this investigation, two different spectrometric techniques, inductively coupled plasma‐optical emission spectrometers (ICP‐OES) and rotating disk electrode‐optical emission spectrometers (RDE‐OES), have been studied to determine the instruments' precision of measurement and ability to measure the absolute level of contamination. The study was based on a series of measurements using artificial contamination mixed with oil.
Findings
The ICP has better precision of measurement of the two instruments, but cannot predict the absolute values of contamination when oil samples are only treated by organic solvent dilution if the samples include large or dense particles. It is therefore not too good, with the sample pre‐treatment method used, at detecting wear processes that produce dense/large particles, such as pitting failure. For instance, microwave‐assisted acid digestion could be used for sample pre‐treating to obtain accurate results in that case. It should, however, be able to detect wear mechanisms that produce small particles such as abrasive wear in any case. The ICP has a repeatability value of r=3 percent and a reproducibility value of R=12 percent for contamination levels of between 50 and 400 ppm and r=0.6 and R=2 ppm, respectively, at values below 50 ppm. The RDE cannot predict the absolute value of contamination if this includes large or dense particles if proper sample pre‐treatment is not used. It is therefore not good at detecting wear mechanisms that produces dense/large particles (if the oil samples are not pre‐treated properly) such as pitting but should be able to detect abrasive wear and similar processes that produce small particles in any case. The RDE's precision of measurement is not as good as the ICP, with a reproducibility variation of R=r=25 percent for contamination levels between 20 and 500 ppm and R=r=6 ppm for contamination level below 20 ppm.
Research limitations/implications
Only the effects from lubricating oils are studied.
Practical implications
This study will significantly increase the industrial knowledge concerning measurement precision in particle contamination measurement systems.
Originality/value
No similar study is found.
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Kati Kokko, Hanna Harjunpää, Pekka Heino and Minna Kellomäki
The purpose of this paper is to investigate the influence of composite coating structure on the reliability of adhesive flip chip joints. The need for conformal coating is…
Abstract
Purpose
The purpose of this paper is to investigate the influence of composite coating structure on the reliability of adhesive flip chip joints. The need for conformal coating is considered, especially for medical applications, and medical sterilization is also considered.
Design/methodology/approach
Two test lots were assembled and one of them was sterilized using gamma sterilization. Both test lots were coated first with epoxy and then with Parylene C, resulting in a composite coating structure. The reliability was studied using a constant humidity test and the failure analysis was performed with cross‐sections and scanning electron microscopy analysis. These results were compared to earlier research results on conformal coatings.
Findings
The reliability of both test lots proved to be good. The composite coating structure shields the joints from humidity and improves the reliability compared to non‐coated test samples. When the conformal coating was compared to the pure Parylene C coated test lot, the reliability was almost the same. This leads to the conclusion that the epoxy layer in the composite coating structure has no value when long‐term reliability is considered. Gamma sterilization does not greatly affect reliability. The epoxy coating under the Parylene C layer cracked during reliability testing.
Originality/value
The paper shows the influence of composite coating structure on the reliability of adhesive flip chip joints, particularly important in medical applications.
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Manoj Kumar, Parboti Shankar Mukherjee and Nirendra Mohan Misra
The dependency on human expertise for analysis and interpretation is the main reason for wear debris analysis not being used in industry to its full potential and becoming one of…
Abstract
Purpose
The dependency on human expertise for analysis and interpretation is the main reason for wear debris analysis not being used in industry to its full potential and becoming one of the most powerful machine condition monitoring strategies. The dependency on human expertise makes the interpretation and result subjective in nature, costly and time consuming. The purpose of this paper is to review work being done to develop an automatic, reliable and objective wear particle classification system as a solution to the above problem. At the same time it also aims to discuss some common off line test methods being practiced for wear debris analysis.
Design/methodology/approach
Computer image analysis is a solution for some of the problems associated with the conventional techniques. First it is tried to efficiently describe the characteristics of computer images of different types of wear debris using a few numerical parameters. Then using some Artificial Intelligence tools, the wear particle classification system can be developed.
Findings
Many shape, size and surface parameters are discussed in the paper. Out of these, nine numerical parameters are selected to describe and distinguish six common type of wear debris. Once the type of debris is identified, the mode of wear and hence the machine condition can be assessed.
Practical implications
The present process of fault and condition monitoring of an equipment by wear debris analysis involves human judgment of debris formations. A set‐up standard for comparison of debris will enable the maintenance team to diagnose faults in a comparatively better way.
Originality/value
The aim of this paper is to discuss the difficulties in identifying wear particles and finding out the exact health of equipment, which, due to its subjective nature, is influenced by human errors. An objective method with certain standards for classification of wear particles compatible with an artificial intelligence system will yield some flawless results of wear debris analysis, which has not been attempted in the past as per available literature.