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Article
Publication date: 2 May 2017

Si Jie Lim, Gregory White, Alina Lee and Yuni Yuningsih

This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003…

1326

Abstract

Purpose

This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003, 2006 and 2010 reporting periods. The aim was to use data for the same companies over the whole period to discover whether the quality of voluntary reporting practice was improving over time, measuring lagged-mean ICD quality score against possible determinants of management disclosure practice.

Design/methodology/approach

Mean ICD quality score, and associated frequency data, was measured against possible determinants of managers’ disclosure practice. The dependent variable was an 18-item classification of ICD based on Sveiby’s Intangible Assets Monitor (Sveiby, 1997). Data collected from S&P Capital IQ database were used to compare ICD disclosure quality with possible drivers: competition (capital intensity); performance (profit and market returns); monitoring (audit firm and ownership); and control variables (revenue and leverage).

Findings

Mean voluntary disclosures of internal capital and external capital lower the quality over time using paired sample t-test comparison against 2003 as a base year. The lowest quality disclosure was about human capital, and the highest quality was about internal capital. Individual disclosure items within internal, external and human capital classification showed that internal capital items (intellectual property, corporate culture, management processes and financial relations) and external capital item (customers) were the significant contributors. Investigation of drivers using Spearman’s correlation against lagged ICD data showed that performance (relative market returns) and monitoring (ownership diffusion) were significant drivers of voluntary ICD, both in expected and unexpected ways.

Originality/value

Voluntary ICD quality and quantity are rarely measured in the same paper. The findings are unique and interesting especially for innovative Australian R&D firms when compared to recent findings for a larger sample of French companies.

Details

Accounting Research Journal, vol. 30 no. 01
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 29 June 2022

Fan Lin, Jianshe Peng, Shifeng Xue and Jie Yang

In this paper, the authors aim to propose an effective method to indirectly determine nonlinear elastic shear stress-strain constitutive relationships for nonlinear elasticity…

72

Abstract

Purpose

In this paper, the authors aim to propose an effective method to indirectly determine nonlinear elastic shear stress-strain constitutive relationships for nonlinear elasticity materials, and then study the nonlinear free torsional vibration of Al–1%Si shaft.

Design/methodology/approach

In this study the authors use BoxLucas1 model to fit the determined-experimentally nonlinear elastic normal stress–strain constitutive relationship curve of Al–1%Si, a typical case of isotropic nonlinear elasticity materials, and then derive its nonlinear shear stress-strain constitutive relationships based on the fitting constitutive relationships and general equations of plane-stress and plane-strain transformation. Hamilton’s principle is utilized to gain nonlinear governing equation and boundary conditions for free torsional vibration of Al–1%Si shaft. Differential quadrature method and an iterative algorithm are employed to numerically solve the gained equations of motion.

Findings

The effect of four variables, namely dimensionless fundamental vibration amplitude ϑmax, radius α and length β, and nonlinear-elasticity intensity factor δ, on frequencies and mode shapes of the shafts is obtained. Numerical results are in good agreement with reference solutions, and show that compared with linearly elastic shear stress-strain constitutive relationships of the shafts made of the nonlinear elasticity materials, its actual nonlinearly elastic shear stress-strain constitutive relationships have smaller torsion frequencies. In addition, but β having opposite hardening effect, the rest of the four variables have softening effect on nonlinearly elastic torsion frequencies. Eventually, taking into account nonlinearly elastic shear stress-strain constitutive relationships, changes of the four factors, i.e. ϑmax, α, β and δ, cause inflation and deflation behaviors of mode shapes in nonlinear free torsional vibration.

Originality/value

The study could provide a reference for indirectly determining nonlinear elastic shear stress-strain constitutive relationships for nonlinear elasticity materials and for structure design of torsional shaft made of nonlinear elasticity materials.

Details

Multidiscipline Modeling in Materials and Structures, vol. 18 no. 4
Type: Research Article
ISSN: 1573-6105

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Article
Publication date: 1 March 2000

Benedicta Egbo

Examines some of the economic implications of persistently excluding women in Sub‐Saharan Africa from access to literacy, arguing that women can not fulfil their full potential…

355

Abstract

Examines some of the economic implications of persistently excluding women in Sub‐Saharan Africa from access to literacy, arguing that women can not fulfil their full potential both on an individuals and state level without this. Introduces the concept of “femanomics”, which is the enhancement of the status of women by positive intervention. Advocates the implementation of effective literacy policies geared towards social reconstruction, linking educational empowerment with women’s economic independence and provide an outline of areas which require attention.

Details

Equal Opportunities International, vol. 19 no. 2/3/4
Type: Research Article
ISSN: 0261-0159

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Article
Publication date: 23 December 2024

Ivy S.H. Hii, Jie Min Ho, Yuyue Zhong and Xinyue Li

This study investigates the factors influencing the saving behaviour of Chinese Generation Z (Gen Z) through Internet wealth management (IWM) services. It adopts the unified…

44

Abstract

Purpose

This study investigates the factors influencing the saving behaviour of Chinese Generation Z (Gen Z) through Internet wealth management (IWM) services. It adopts the unified theory of acceptance and use of technology (UTAUT) as the theoretical framework, focusing on key determinants such as performance expectancy (PE), effort expectancy (EE), social influence (SI) and facilitating conditions (FC). The research also explores the mediating role of the intention to save via IWM and its subsequent influence on actual saving behaviour.

Design/methodology/approach

The hypotheses were assessed using data collected from 274 Gen Z users in China. The data were analysed using the partial least squares structural equation modelling.

Findings

The results suggest that the formation of intention among Gen Z to save through IWM services is directly affected by factors such as PE, EE, SI and FC. Intention to save via IWM positively influences actual saving behaviour. Mediation analysis further confirms the mediating role of intention to save via IWM in these relationships.

Research limitations/implications

The findings have direct implications for financial institutions and policymakers engaged in promoting the practice of saving via IWM services among Gen Z, thereby fostering a culture of proactive financial management and encouraging saving behaviour.

Originality/value

The study contributes to the existing literature by being among the first to examine Gen Z’s IWM adoption as a personal saving tool through the theoretical lens of the UTAUT.

Details

Managerial Finance, vol. 51 no. 4
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 March 1999

Zhang Weidong

Suggests that misunderstandings frequently occur when trying to understand Chinese language and culture, and so gives the implied meaning of various Chinese expressions and…

834

Abstract

Suggests that misunderstandings frequently occur when trying to understand Chinese language and culture, and so gives the implied meaning of various Chinese expressions and sayings such as greetings, thanks, respect, age, congratulations and taboo subjects.

Details

Cross Cultural Management: An International Journal, vol. 6 no. 1
Type: Research Article
ISSN: 1352-7606

Keywords

Available. Open Access. Open Access
Article
Publication date: 13 February 2024

Gregor Pfajfar, Maciej Mitręga and Aviv Shoham

In this paper, the authors aim to introduce international dynamic marketing capabilities (IDMCs) theoretically derived from marketing capabilities (MCs), dynamic marketing…

4056

Abstract

Purpose

In this paper, the authors aim to introduce international dynamic marketing capabilities (IDMCs) theoretically derived from marketing capabilities (MCs), dynamic marketing capabilities (DMCs) and international marketing capabilities (IMCs) and provide a novel conceptualization of the concept by applying a holistic view of the international enterprise.

Design/methodology/approach

This is a literature review that maps the current research on MCs, DMCs and IMCs and serves as a basis for the theoretical conceptualization of a novel IDMCs concept as well as for the identification of research gaps and the development of future research directions on this phenomenon.

Findings

Existing typologies of MCs, DMCs and IMCs are classified into four categories: strategic, operational, analytical and value creation capabilities. A new typology of IDMCs is proposed, consisting of digital MC and dynamic internationalization capability as strategic capabilities, agile IMC, IM excellence and absorptive capability in IM as operational capabilities, IM resilience capability, IM knowledge management capability, AI-enabled IDMC and Industry 4.0-enabled IDMC as analytical capabilities, and ambidextrous IM innovation capability as value creation capability. Finally, the authors identify research gaps and develop research questions that open future research avenues for the coming years.

Originality/value

This paper offers a novel view of MCs, DMCs and IMCs and argues that, in contrast to the majority of previous research, a comprehensive understanding of these is only possible if all levels are considered simultaneously: the strategic, the operational, the analytical and the value creation level. A new conceptualization and typology of IDMCs follows this logic.

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Article
Publication date: 10 March 2025

Jie Wu, Guangyao Chen, Shujia Fan, Ruiyang Pang, Yu Liang and Yi Teng

This study aims to minimize the warpage issue in memory-computing integrated chiplets with 2.5D packaging on a large-scale wafer subjected to multistress through synergistic…

1

Abstract

Purpose

This study aims to minimize the warpage issue in memory-computing integrated chiplets with 2.5D packaging on a large-scale wafer subjected to multistress through synergistic optimization of key structure paraeters.

Design/methodology/approach

In this study, memory-computing integrated chiplet-based 2.5D packaging was designed and the warpage optimization under electro-thermal-vibration coupling was conducted with finite element analysis simulation. Compared studies were also conducted with the imposing condition of single electrical and thermal stress.

Findings

The research results indicated that electrical and thermal stress had a significant impact on the packaging warpage while that of vibration on warpage was minimal. For structure parameters, the chiplet thickness had a significant effect on the warpage of the model, while the influence of chiplet size was relatively small. When the chiplet thickness decreased to 100 µm, the warpage was reduced by 8.96%. Under thermal stress loading, the impact of packaging density on the overall warpage of the chiplet-based 2.5D packaging model is relatively small. However, under the loading of electrical stress or electro-thermal coupling, the packaging density has a severe impact on warpage, with the maximum approaching 1.3011 µm for just one chiplet. Compared with vibration alone, electro-thermal-vibration coupling slightly increased the warpage, which is primarily evident in the exacerbation of warpage in stacked chiplets and edge locations. Lower packaging density with 150 µm chiplet thickness contributed to a minimal warpage in stacked chiplet, the edge locations of which exhibited a relatively severe warpage.

Research limitations/implications

The research provides a theoretical basis for warpage optimization of memory-computing integrated chiplets with 2.5D packaging subjected to multistress coupling.

Practical implications

When designing the layout of chips for large-sized high-reliability silicon substrates, this method can be used to control the most severely warped areas at the edges, thus making it easier to optimize warpage.

Originality/value

With the approaching of physical limits dictated by Moore’s Law, advanced packaging technologies, primarily centered around 2.5D packaging and three-dimensional packaging, were attached importance to. It can integrated multifunctional chips, which have become increasingly complex, leading to greater difficulty in design and implementation, and an obvious increase in overall manufacturing costs. In this context, chiplets offered a viable approach for future chip designs. With the high demand for high-performance computing, memory-computing integrated chiplets were designed. The warpage of 2.5D packaging by altering structural parameters under multiphysical field coupling conditions was studied to provide a theoretical basis for warpage optimization of memory-computing integrated chiplets with 2.5D packaging.

Details

Soldering & Surface Mount Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0954-0911

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Article
Publication date: 27 January 2025

Guisheng Gan, Hao Yang, Jie Luo, Yongchong Ma, Jiajun Zhang, Xin Liu, Qiao He, Leqi Li and Dayong Cheng

The purpose of this study was to investigate the effects of aging time on the microstructure, mechanical properties and fracture morphology of Cu/Zn160%SAC0307/Al solder joints…

8

Abstract

Purpose

The purpose of this study was to investigate the effects of aging time on the microstructure, mechanical properties and fracture morphology of Cu/Zn160%SAC0307/Al solder joints produced through solid-state bonding.

Design/methodology/approach

Zn particles with a size of 1 µm and Sn-0.3Ag-0.7Cu (SAC0307) particles ranging from 20 to 38 µm were used to achieve Cu/Al micro-connections using ultrasonic assistance at a temperature of 180 °C, followed by aging treatment at 150 °C to enhance the quality of Cu/Al joints. Scanning electron microscopy was used for observing and analyzing the solder seam, interface microstructure, and fracture morphology. The structural composition was determined using energy dispersive spectroscopy, while a PTR-1102 bonding tester was used to measure the average shear strength.

Findings

The results indicated that the intermetallic compounds formed at the interface between Cu substrates and solder metal primarily consisted of smooth Cu5Zn8. The Al-side interface mainly comprises an Al-Sn-Zn solid solution, with Zn-Sn-Cu phases forming between SAC0307 particles at 180 °C. During the aging process, atomic diffusion was accelerated, leading to improved connection quality. The shear strength of the joints initially increased before decreasing as aging time progressed; it peaked at 32.92 MPa after 24 h – an increase of 76.8% compared to as-received joints. After reaching stability at 96 h, there was still a notable increase in shear strength by 48.4% relative to as-received joints.

Originality/value

This study further explores the strengthening mechanisms associated with solid-state bonded Cu/SACZ/Al joints through aging processes. Joints created via solid-state bonding demonstrate superior reliability compared to traditional soldered connections. It is anticipated that insights gained from this research will contribute valuable knowledge toward developing low-temperature soldering methodologies for heterogeneous materials.

Details

Microelectronics International, vol. 42 no. 1
Type: Research Article
ISSN: 1356-5362

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Article
Publication date: 1 April 2013

Yeon‐Ok Lee and Han Woo Park

South Korea imposes more stringent restrictions on political speeches during elections than many other democratic countries. The purpose of this paper is to examine the…

622

Abstract

Purpose

South Korea imposes more stringent restrictions on political speeches during elections than many other democratic countries. The purpose of this paper is to examine the long‐standing conflict between citizens and institutions in the Korean electoral environment and the effects of the internet on this conflict.

Design/methodology/approach

The paper provides a case study of the 2007 presidential election in Korea. During the campaign period, two video clips (one on YouTube and the other on Daum, a major domestic web portal) emerged and implicated the then‐leading candidate in a financial scandal. The paper investigates how these video clips were shared and discussed among Korean voters, even though the country's election laws restricted the sharing of such information in cyberspace. The paper employs a combination of network analysis techniques, including hyperlink analysis, interaction network analysis, and semantic network analysis.

Findings

YouTube served as a medium for Korean voters to circumvent local electoral regulations, thus implying the neologism “cyber‐exile”. However, unlike Daum, YouTube failed to facilitate discussions on the posted video clip. The discussion through its comment feature was often derailed by irrelevant comments from seemingly uninterested parties. The address of the video clip was shared through personal blogs and online bulletin boards in Korean cyberspace, but these efforts led only to a fragmented sphere.

Research limitations/implications

Any comparison between YouTube and Daum should be made with caution because of inherent differences between the two platforms.

Practical implications

The results have important practical implications for those interested in designing e‐deliberation environments. For example, they should have a clearer understanding of the composition of users and the undesirable consequences of a fragmented public sphere.

Originality/value

This paper highlights how pre‐internet institutions shape its members’ political activity on the internet. In addition, the results clearly demonstrate that an innovative effort to circumvent barriers on the part of internet users is not enough to harness the potential of online discussions for a measured and sustained discourse on the issue at hand.

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Article
Publication date: 3 October 2018

Hong-liang Sun, Eugene Ch’ng and Simon See

The purpose of this paper is to investigate political influential spreaders in Twitter at the juncture before and after the Malaysian General Election in 2013 (MGE2013) for the…

677

Abstract

Purpose

The purpose of this paper is to investigate political influential spreaders in Twitter at the juncture before and after the Malaysian General Election in 2013 (MGE2013) for the purpose of understanding if the political sphere within Twitter reflects the intentions, popularity and influence of political figures in the year in which Malaysia has its first “social media election.”

Design/methodology/approach

A Big Data approach was used for acquiring a series of longitudinal data sets during the election period. The work differs from existing methods focusing on the general statistics of the number of followers, supporters, sentiment analysis, etc. A retweeting network has been extracted from tweets and retweets and has been mapped to a novel information flow and propagation network we developed. The authors conducted quantitative studies using k-shell decomposition, which enables the construction of a quantitative Twitter political propagation sphere where members posited at the core areas are more influential than those in the outer circles and periphery.

Findings

The authors conducted a comparative study of the influential members of Twitter political propagation sphere on the election day and the day after. The authors found that representatives of political parties which are located at the center of the propagation network are winners of the presidential election. This may indicate that influential power within Twitter is positively related to the final election results, at least in MGE2013. Furthermore, a number of non-politicians located at the center of the propagation network also significantly influenced the election.

Research limitations/implications

This research is based on a large electoral campaign in a specific election period, and within a predefined nation. While the result is significant and meaningful, more case studies are needed for generalized application for identifying potential winning candidates in future social-media fueled political elections.

Practical implications

The authors presented a simple yet effective model for identifying influential spreaders in the Twitter political sphere. The application of the authors’ approach yielded the conclusion that online “coreness” score has significant influence to the final offline electoral results. This presents great opportunities for applying the novel methodology in the upcoming Malaysian General Election in 2018. The discovery presented here can be used for understanding how different players of political parties engage themselves in the election game in Twitter. The approach can also be adopted as a factor of influence for offline electoral activities. The conception of a quantitative approach in electoral results greatly influenced by social media means that comparative studies could be made in future elections.

Originality/value

Existing works related to general elections of various nations have either bypassed or ignored the subtle links between online and offline influential propagations. The modeling of influence from social media using a longitudinal and multilayered approach is also rarely studied. This simple yet effective method provides a new perspective of practice for understanding how different players behave and mutually shape each other over time in the election game.

Details

Industrial Management & Data Systems, vol. 119 no. 1
Type: Research Article
ISSN: 0263-5577

Keywords

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