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Article
Publication date: 9 June 2017

Alexander Merz

The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of…

157

Abstract

The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of research questions. This paper discusses the empirical evidence generated in the wake of the new regulation and categorizes it into two broad streams. The first stream encompasses research on the changed use of EBC and the incentives provided. The second stream addresses how firms account for EBC, including the underreporting phenomenon and how it was affected by the mandatory recognition of EBC expenses. I discuss where research delivers unanimous findings versus contradictory results. Using these insights, I make recommendations for further research opportunities in the area of EBC.

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Journal of Accounting Literature, vol. 38 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 7 September 2018

Ann Brooks and Vanessa Heaslip

This paper aims to explore the dark side of the relationship between gender, mobility, migration and tourism. Specifically, the paper looks at one form of human trafficking, the…

6236

Abstract

Purpose

This paper aims to explore the dark side of the relationship between gender, mobility, migration and tourism. Specifically, the paper looks at one form of human trafficking, the global sex industry and the relationship between sex trafficking and sex tourism. More particularly, the paper examines the global sex industry (Goh, 2009; Sasse, 2000, 2001) and the impact of migration and human rights aspects (Voronova and Radjenovic, 2016) of sex trafficking and sex tourism, as well as the emotional dimensions of trauma, violence and vulnerability (Heaslip, 2016).

Design/methodology/approach

The paper is an interdisciplinary discussion paper combining socio-economic perspectives (Goh, 2009; Brooks and Devasayaham, 2011), human rights perspectives (Cheah, 2006), migration perspectives (Voronova and Radjenovic, 2016), tourism perspectives (Carolin et al., 2015) and health perspectives (Cary et al., 2016; Matos et al., 2013; Reid and Jones, 2011). The contribution of these intersecting perspectives to an understanding of sex trafficking and sex tourism is explored.

Findings

The paper highlights the moral and ethical responsibility of the tourist industry to counteract sex trafficking and sex tourism, an issue which tourism studies have failed to fully engage with. In presenting the human costs of trafficking from a gender perspective, the paper considers the ways in which the tourism industries, in some countries, are attempting to respond.

Research limitations/implications

The originality of the research is the focus on the dark side of the relationship between gender, mobility and tourism through sex trafficking and sex tourism drawing on an interdisciplinary perspective.

Social implications

The paper looks at the individual and social implications of sex trafficking and sex tourism for different countries and states and for the individuals concerned. In addition, it looks at the ways in which the tourism industry is responding to sex trafficking and sex tourism and the social impact of this.

Originality/value

In theorising the relationship between gender, migration, sex trafficking and tourism from an interdisciplinary perspective, exploring the societal and individual impact, this paper provides a framework for further empirical research or policy changes with regard to the intersection of sex trafficking and tourism.

Details

Tourism Review, vol. 74 no. 5
Type: Research Article
ISSN: 1660-5373

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Article
Publication date: 10 July 2021

Stephanie S. Luke, David Soares, Janaye V. Marshall, James Sheddden and Özgür Keleş

Fused filament fabrication of continuous-fiber-reinforced polymers is a promising technique to achieve customized high-performance composites. However, the off-axis tensile…

548

Abstract

Purpose

Fused filament fabrication of continuous-fiber-reinforced polymers is a promising technique to achieve customized high-performance composites. However, the off-axis tensile strength (TS) and Mode I fracture toughness of fused filament fabricated (FFFed) continuous-glass-fiber-reinforced (CGFR) nylon are unknown. The purpose of this paper is to investigate the mechanical and fracture behavior of FFFed CGFR nylon with various fiber content and off-axis fiber alignment.

Design/methodology/approach

Tensile tests were performed on FFFed CGFR-nylon with 9.5, 18.9 and 28.4 fiber vol. %. TS was tested with fiber orientations between 0 and 90 at 15 intervals. Double cantilever beam tests were performed to reveal the Mode I fracture toughness of FFFed composites.

Findings

TS increased with increasing fiber vol. % from 122 MPa at 9.5 vol. % to 291 MPa at 28 vol. %. FFFed nylon with a triangular infill resulted in 37 vol. % porosity and a TS of 12 MPa. Composite samples had 11–12 vol. % porosity. TS decreased by 78% from 291 MPa to 64 MPa for a change in fiber angle θ from 0 (parallel to the tensile stress) to 15. TS was between 27 and 17 MPa for 300 < θ < 900. Mode I fracture toughness of all the composites were lower than ∼332 J/m2.

Practical implications

Practical applications of FFFed continuous-fiber-reinforced (CFR) nylon should be limited to designs where tensile stresses align within 15 of the fiber orientation. Interlayer fracture toughness of FFFed CFR composites should be confirmed for product designs that operate under Mode I loading.

Originality/value

To the best of the authors’ knowledge, this is the first study showing the effects of fiber orientation on the mechanical behavior and effects of the fiber content on the Mode I fracture toughness of FFFed CGFR nylon.

Details

Rapid Prototyping Journal, vol. 27 no. 7
Type: Research Article
ISSN: 1355-2546

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Book part
Publication date: 29 November 2014

Alicia Prowse

This chapter explores the ways in which academic educators’ experience of collaborative inquiry-based learning (IBL) can illuminate student behaviours, particularly in relation to…

Abstract

This chapter explores the ways in which academic educators’ experience of collaborative inquiry-based learning (IBL) can illuminate student behaviours, particularly in relation to assessment and the affective domain. The facilitator of this IBL, in the setting of academic staff development in UK Higher Education, uses a reflective storytelling style to detail the learning of an annual cohort of staff at a university in the north west of the United Kingdom. Six separate academic staff cohorts enroled in a unit, as part of a Master of Arts in Academic Practice, to undertake this experiential, humanist way of learning, working with all the principles of collaborative inquiry. The chapter explores the ways in which the participants’ self-reported affective responses altered over the course of the unit, particularly in relation to the assessment. Participant reflections are integrated with pedagogic literature and extracts from the facilitator’s contemporaneous notes, assessor’s feedback and other material, detailing the ways in which the freedom of an IBL episode moves to anxiety associated with assessment, which can build as the assessment point nears. Reflections on group constitution, cohort characteristics and the role of the facilitator are considered in relation to the notion of ‘success’ of IBL episodes. This is interrogated particularly in relation to academic staff responses to the experience of the emotions of IBL, and how this may affect their own practice in designing teaching and learning experiences for students in Higher Education.

Details

Inquiry-based Learning for Faculty and Institutional Development: A Conceptual and Practical Resource for Educators
Type: Book
ISBN: 978-1-78441-235-7

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Article
Publication date: 10 December 2021

Rui Yan, Yuye Wang, Pengjun Luo, Yangbo Li and Xiaochun Lu

The limited strength of polylactic acid (PLA) hinders its extensive engineering applications. This paper aims to enhance its strength and realize diverse applications.

242

Abstract

Purpose

The limited strength of polylactic acid (PLA) hinders its extensive engineering applications. This paper aims to enhance its strength and realize diverse applications.

Design/methodology/approach

Here, the continuous fiber reinforced PLA composites are fabricated by a customized fused filament fabrication three-dimensional printer. Uniaxial tensile and three-point flexural tests have been conducted to analyze the reinforcement effect of the proposed composites. To unveil the adhering mechanism of optic fiber (OF) and PLA, post failure analysis including the micro imaging and morphology have been performed. The underlying mechanism is that the axial tensile strength of the OF and the interfacial adhesion between PLA and OF compete to enhance the mechanical properties of the composite.

Findings

It is found that 10%–20% enhancement of strength, ductility and toughness due to the incorporation of the continuous OF.

Originality/value

The continuous OFs are put into PLA first time to improve the strength. The fabrication method and process reported here are potentially applied in such engineering applications as aerospace, defense, auto, medicine, etc.

Details

Rapid Prototyping Journal, vol. 28 no. 4
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 14 December 2023

Miguel Angel Ortíz-Barrios, Stephany Lucia Madrid-Sierra, Antonella Petrillo and Luis E. Quezada

Food manufacturing supply chain systems are the most relevant wheels of the world economy since they provide essential products supporting daily life. Nevertheless, various supply…

211

Abstract

Purpose

Food manufacturing supply chain systems are the most relevant wheels of the world economy since they provide essential products supporting daily life. Nevertheless, various supply inefficiencies have been reported to compromise food safety in different regions. Sustainable supplier management and digitalization practices have become cornerstone activities in addressing these shortcomings. Therefore, this paper proposes an integrated method for sustainability management in digital manufacturing supply chain systems (DMSCS) from the food industry.

Design/methodology/approach

The Intuitionistic Fuzzy Analytic Hierarchy Process (IF-AHP) was used to weigh the criteria and subcriteria under uncertainty. Second, the Intuitionistic Fuzzy Decision-Making Trial and Evaluation Laboratory (IF-DEMATEL) was applied to determine the main DMSCS sustainability drivers whilst incorporating the expert's hesitancy. Finally, the Combined Compromise Solution (CoCoSo) was implemented to pinpoint the weaknesses hindering DMSCS sustainability. A case study from the pork supply chain was presented to validate this method.

Findings

The most important criterion for DMSCS sustainability management is “location” while “manufacturing capacity” is the most significant dispatcher.

Originality/value

This paper presents a novel approach integrating IF-AHP, IF-DEMATEL, and CoCoSo methods for sustainability management of DMSCS pillaring the food industry.

Details

Journal of Enterprise Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 25 November 2020

Yilmaz Akgunduz and Seckin Eser

This empirical study explored how tourist incivility, job stress and job satisfaction affect tourist guides' vocational commitment.

1155

Abstract

Purpose

This empirical study explored how tourist incivility, job stress and job satisfaction affect tourist guides' vocational commitment.

Design/methodology/approach

Data were collected via a questionnaire on a convenience sample of tourist guides during February–March 2018. A total of 172 valid questionnaires were collected, of which 100 were online and 72 face-to-face. The hypotheses were tested through multiple regression analyses.

Findings

The results show that job stress reduces both the affective and normative commitment of tourist guides whereas tourist incivility only reduces their normative commitment. The results also show that job satisfaction increases their affective commitment.

Practical implications

The results show that vocational commitment of tourist guides can be strengthened when job stresses are reduced, they are faced with less incivil behaviors and job satisfaction increases. Tour operators and travel agency managers can implement managerial practices that will reduce the job stress of tourist guides and increase job satisfaction. At the same time, it can be ensured that tourist guides develop a positive attitude toward their profession by supporting the legalization and implementation of regulations that protect from incivil tourist behavior.

Originality/value

Although both job stress and job satisfaction have received past research attention, no research has studied them in an integrated form with tourist incivility and vocational commitments of tourist guides. In this study, it is predicted that tourist incivility and job stress both affect the job satisfaction and vocational commitment of tourist guides. Conducting such a study of tourist guiding is important because the literature survey reveals that only very limited research has been done into the work of this profession.

Details

Journal of Hospitality and Tourism Insights, vol. 5 no. 1
Type: Research Article
ISSN: 2514-9792

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Article
Publication date: 20 November 2023

Annada Prasad Moharana, Ratnesh Raj and Amit Rai Dixit

The industrial application of continuous glass fabric-reinforced polymer composites (GFRPCs) is growing; however, the manufacturing boundedness of complex structures and the high…

282

Abstract

Purpose

The industrial application of continuous glass fabric-reinforced polymer composites (GFRPCs) is growing; however, the manufacturing boundedness of complex structures and the high cost of molds restrict their use. This research proposes a three-dimensional (3 D) printing process for GFRPCs that allows low-cost and rapid fabrication of complex composite parts.

Design/methodology/approach

The composite is manufactured using a digital light processing (DLP) based Vat-photopolymerization (VPP) process. For the composites, suitable resin material and glass fabrics are chosen based on their strength, stiffness, and printability. Jacob's working curve characterizes the curing parameters for adequate adhesion between the matrix and fabrics. The tensile and flexural properties were examined using UTM. The fabric distribution and compactness of the cured resin were analyzed in scanning electron microscopy.

Findings

The result showed that the object could print at a glass fabric content of 40 volume%. In DLP-based VPP printing technology, the adequate exposure time was found to be 30 seconds for making a GFRPC. The tensile strength and Young's modulus values were increased by 5.54 and 8.81 times, respectively than non-reinforced cured specimens. The flexural strength and modulus were also effectively increased to 2.8 and 3 times more than the neat specimens. In addition, the process is found to help fabricate the functional component.

Originality/value

The experimental procedure to fabricate GFRPC specimens through DLP-based AM is a spectacular experimental approach.

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Article
Publication date: 8 June 2021

Belal Ali Abdulraheem Ghaleb, Hasnah Kamardin and Abdulwahid Ahmed Hashed

The main aim of this study is to examine the effect of investment in outside governance monitoring (IOGM), through non-executive directors' remuneration (NEDR) and external audit…

626

Abstract

Purpose

The main aim of this study is to examine the effect of investment in outside governance monitoring (IOGM), through non-executive directors' remuneration (NEDR) and external audit fees (AFEE), on real earnings management (REM) in an emerging market in the Southeast Asia region, Malaysia.

Design/methodology/approach

The data comprises 1,056 observations from manufacturing companies listed on Bursa Malaysia for the four-year period, 2013 to 2016. The study tests IOGM individually and aggregately with REM. Feasible generalized least squares (FGLS) regression is used to test the hypotheses.

Findings

The results show that NEDR is negatively and significantly associated with REM. Likewise, AFEE is significantly associated with lower REM. Aggregate IOGM significantly mitigates REM. Additional tests conducted show consistent findings.

Research limitations/implications

This evidence supports agency theory and signaling theory, that a high level of investment in governance monitoring signals a high demand for monitoring and fewer agency problems. It justifies more investment in outside scrutiny and monitoring to limit the existence of managers' opportunistic behavior in concentrated markets. This study relies on an aggregate measure of REM and focuses on manufacturing companies in Malaysia; thus, the results may not be the same using other measurements and samples.

Originality/value

The study, to the best of the researchers' knowledge, is the first to document evidence in an emerging market suggesting that higher NEDR and AFEE are individually and aggregately associated with lower REM. Policymakers, shareholders and researchers may consider investment in these two mechanisms as a proxy of high-quality monitoring that mitigates REM.

Details

Journal of Accounting in Emerging Economies, vol. 12 no. 1
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 4 February 2022

Janos Plocher, Jean-Baptiste Wioland and Ajit Singh Panesar

Fibre-reinforced additive manufacturing (FRAM) with short and continuous fibres yields light and stiff parts and thus increasing industry acceptance. High material anisotropy and…

543

Abstract

Purpose

Fibre-reinforced additive manufacturing (FRAM) with short and continuous fibres yields light and stiff parts and thus increasing industry acceptance. High material anisotropy and specific manufacturing constraints shift the focus towards design for AM (DfAM), particularly on toolpath strategies. Assessing the design-property-processing relations of infill patterns is fundamental to establishing design guidelines for FRAM.

Design/methodology/approach

Subject to the DfAM factors performance, economy and manufacturability, the efficacy of two conventional infill patterns (grid and concentric) was compared with two custom strategies derived from the medial axis transformation (MAT) and guided by the principal stresses (MPS). The recorded stiffness and strength, the required CPU and print time, and the degree of path undulation and effective fibre utilisation (minimum printable fibre length) associated with each pattern, served as assessment indices for different case studies. Moreover, the influence of material anisotropy was examined, and a stiffness-alignment index was introduced to predict a pattern’s performance.

Findings

The highest stiffnesses and strengths were recorded for the MPS infill, emphasising the need for tailoring print paths rather than using fixed patterns. In contrast to the grid infill, the concentric infill offered short print times and reasonable utilisation of continuous fibres. The MAT-based infill yielded an excellent compromise between the three DfAM factors and experimentally resulted in the best performance.

Originality/value

This constitutes the first comprehensive investigation into infill patterns under DfAM consideration for FRAM, facilitating design and processing choices.

Details

Rapid Prototyping Journal, vol. 28 no. 7
Type: Research Article
ISSN: 1355-2546

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