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Article
Publication date: 1 December 2001

George Stylios

Discusses the 6th ITCRR, its breadth of textile and clothing research activity, plus the encouragement given to workers in this field and its related areas. States that, within…

1089

Abstract

Discusses the 6th ITCRR, its breadth of textile and clothing research activity, plus the encouragement given to workers in this field and its related areas. States that, within the newer research areas under the microscope of the community involved, technical textiles focuses on new, ‘smart’ garments and the initiatives in this field in both the UK and the international community at large. Covers this subject at length.

Details

International Journal of Clothing Science and Technology, vol. 13 no. 6
Type: Research Article
ISSN: 0955-6222

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Article
Publication date: 30 January 2025

Sang Ho Kim and Yohan An

This paper aims to examine the effects of economic policy uncertainty (EPU) on accounting conservatism in Korean firms. An increase in EPU could widen information asymmetry…

16

Abstract

Purpose

This paper aims to examine the effects of economic policy uncertainty (EPU) on accounting conservatism in Korean firms. An increase in EPU could widen information asymmetry between insiders and outsiders, to the detriment of a firm’s investment decisions, stock price and cost of capital. This paper hypothesizes that Korean firms are likely to decrease accounting conservatism during high EPU due to inefficient institutional structure and weak corporate governance, together with the vulnerability of the Korean economy to exogenous shocks.

Design/methodology/approach

This study measures a firm’s level of conservatism using three accrual-based models proposed by Ball and Shivakumar (2006): 1) the cash flow model (CF model), 2) the Dechow and Dichev model (DD model) and 3) the Jones model. As a robustness test, this paper uses C-score model as an alternative measure of accounting conservatism. The data set used in this study is a total of 23,109 firm-year observations during the sample period from 2000 to 2018.

Findings

The test results show that an increase in EPU adversely affects Korean firms’ accounting conservatism, and that this adverse impact is more pronounced in financially distressed and non-manufacturing firms. This study’s findings highlight the importance of institutional structure during a period of high EPU, which can create incentives for either improving or deteriorating reporting quality.

Originality/value

This study adds new evidence to extant literature on the effects of EPU on managers’ choice of accounting policies and demonstrates that managers in emerging markets may have different incentives to cope with country-specific EPU fluctuations.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

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Book part
Publication date: 3 February 2025

Chandrima Chakraborty and Dipyaman Pal

Abstract

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Performance Analysis of the Indian Pharmaceutical Industry: A Global Outlook
Type: Book
ISBN: 978-1-83797-743-7

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Article
Publication date: 4 January 2013

S.S. Feng, T. Kim and T.J. Lu

The purpose of this paper is to present a porous medium model for forced air convection in pin/plate‐fin heat sinks subjected to non‐uniform heating of a hot gas impinging jet…

670

Abstract

Purpose

The purpose of this paper is to present a porous medium model for forced air convection in pin/plate‐fin heat sinks subjected to non‐uniform heating of a hot gas impinging jet. Parametric studies are performed to provide comparisons between inline square pin‐fin and plate‐fin heat sinks in terms of overall and local thermal performance for a fixed pressure drop.

Design/methodology/approach

Heat conduction in substrates is coupled with forced convection in the pin/plate‐fin flow channel. The forced convection is considered by employing the non‐Darcy model for fluid flow and the thermal non‐equilibrium model for heat transfer. A series of experiments is performed to validate the model for both the pin‐fin and plate‐fin heat sinks.

Findings

The present porous medium model is capable of capturing the presence of lateral heat spreading in the plate‐fins and the absence of lateral heat spreading in the pin‐fins under non‐uniform thermal boundary condition, attributing to the adoption of the orthotropic effective thermal conductivity for the solid phase in the energy equation. The present results show that the inline square pin‐fin heat sink has topological advantage over the plate‐fin heat sink, although the heat spreading through the plate‐fins on reducing the peak temperature on the substrate is pronounced.

Originality/value

This paper reports an original research on theoretical modeling of forced convection in pin/plate‐fin heat sinks subjected to the non‐uniform heating of an impinging jet.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 23 no. 1
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 1 December 2002

George K. Stylios

Looks at the eighth published year of the ITCRR and the research, from far and near, involved in this. Muses on the fact that, though all the usual processes are to the fore, the…

811

Abstract

Looks at the eighth published year of the ITCRR and the research, from far and near, involved in this. Muses on the fact that, though all the usual processes are to the fore, the downside part of the industry is garment making which is the least developed side. Posits that the manufacture of clothing needs to become more technologically advanced as does retailing. Closes by emphasising support for the community in all its efforts.

Details

International Journal of Clothing Science and Technology, vol. 14 no. 6
Type: Research Article
ISSN: 0955-6222

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Article
Publication date: 1 August 1998

Jaroslav Mackerle

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, powder…

4563

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, powder metallurgy and composite material processing are briefly discussed. The range of applications of finite elements on these subjects is extremely wide and cannot be presented in a single paper; therefore the aim of the paper is to give FE researchers/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 1994‐1996, where 1,370 references are listed. This bibliography is an updating of the paper written by Brannberg and Mackerle which has been published in Engineering Computations, Vol. 11 No. 5, 1994, pp. 413‐55.

Details

Engineering Computations, vol. 15 no. 5
Type: Research Article
ISSN: 0264-4401

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Article
Publication date: 28 August 2020

Ba-Phu Nguyen, Ananta Man Singh Pradhan, Tan Hung Nguyen, Nhat-Phi Doan, Van-Quang Nguyen and Thanh-Canh Huynh

The consolidation behavior of prefabricated vertical drain (PVD)-installed soft deposits mainly depends on the PVD performance. The purpose of this study is to propose a numerical…

319

Abstract

Purpose

The consolidation behavior of prefabricated vertical drain (PVD)-installed soft deposits mainly depends on the PVD performance. The purpose of this study is to propose a numerical solution for the consolidation of PVD-installed soft soil using the large-strain theory, in which the reduction of discharge capacity of PVD according to depth and time is simultaneously considered.

Design/methodology/approach

The proposed solution also takes into account the general constitute relationship of soft soil. Subsequently, the proposed solution is applied to analyze and compare with the monitoring data of two cases, one is the experimental test and another is the test embankment in Saga airport.

Findings

The results show that the reduction of PVD discharge capacity according to depth and time increased the duration required to achieve a certain degree of consolidation. The consolidation rate is more sensitive to the reduction of PVD discharge capacity according to time than that according to the depth. The effects of the reduction of PVD discharge capacity according to depth are more evident when PVD discharge capacity decreases. The predicted results using the proposed numerical solution were validated well with the monitoring data for both cases in verification.

Research limitations/implications

In this study, the variation of PVD discharge capacity is only considered in one-dimensional consolidation. However, it is challenging to implement a general expression for discharge capacity variation according to time in the two-dimensional numerical solution (two-dimensional plane strain model). This is the motivation for further study.

Practical implications

A geotechnical engineer could use the proposed numerical solution to predict the consolidation behavior of the drainage-improved soft deposit considering the PVD discharge capacity variation.

Originality/value

The large-strain consolidation of PVD-installed soft deposits could be predicted well by using the proposed numerical solution considering the PVD discharge capacity variations according to depth and time.

Details

Engineering Computations, vol. 38 no. 4
Type: Research Article
ISSN: 0264-4401

Keywords

Available. Open Access. Open Access
Article
Publication date: 1 March 2024

Songhee Kim, Jaeuk Khil and Yu Kyung Lee

This paper aims to investigate the impact of corporate dividend policy on the capital structure in the Korean stock market. To distinctly discern the voluntariness of changes in…

1707

Abstract

This paper aims to investigate the impact of corporate dividend policy on the capital structure in the Korean stock market. To distinctly discern the voluntariness of changes in corporate dividend policy, we analyze companies that, following a substantial increase, do not reduce dividends for the subsequent two years or, after a significant decrease, do not raise dividends for the following two years. Our empirical findings indicate that companies that increase dividends experience a significant decrease in both book and market leverage, even after controlling for variables such as target leverage ratios. This result suggests that a large increase in dividends can effectively reduce information asymmetry, leading to a lower cost of equity. On the contrary, after a decrease in dividends, both book leverage and market leverage significantly increase, revealing a symmetric relationship between dividend policy and capital structure. In conclusion, large dividend increases in Korean companies not only reduce information asymmetry but also lower the cost of equity capital, resulting in observable changes in the leverage ratio.

Details

Journal of Derivatives and Quantitative Studies: 선물연구, vol. 32 no. 2
Type: Research Article
ISSN: 1229-988X

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Article
Publication date: 23 May 2023

Ta-Wei (Daniel) Kao, Hung-Chung Su and Yi-Su Chen

Prior studies on major customer relationships (i.e. embedded ties) focus mostly on the ties between a focal firm and its immediate customers, hindering the understanding of the…

454

Abstract

Purpose

Prior studies on major customer relationships (i.e. embedded ties) focus mostly on the ties between a focal firm and its immediate customers, hindering the understanding of the influence of indirect ties (both upstream and downstream) on a focal firm's operational performance. In this study, the authors analyze how a focal firm's upstream and downstream connectedness and network location affect its productive efficiency.

Design/methodology/approach

Utilizing Compustat segment files, the authors constructed large-scale major customer networks covering the period 2007–2013. The authors applied a fixed-effect panel stochastic frontier model to conduct estimation. Moreover, the authors applied an endogenous panel stochastic frontier model to ensure the robustness of the main analysis.

Findings

The authors found that a focal firm's upstream and downstream connectedness both have a positive influence on a firm's productive efficiency, whereas a focal firm's centeredness in the major customer network has a negative influence on productive efficiency. Moreover, it was found that centeredness lessens the positive influences of upstream and downstream connectedness on productive efficiency. The post hoc analysis further confirmed that a focal firm's indirect ties, both upstream and downstream, positively influence a focal firm's productive efficiency.

Originality/value

This study contributes to the literature by evaluating the relative effectiveness of a focal firm's direct and indirect major customer ties, both upstream and downstream. More importantly, this study suggests potential exploitation–exploration trade-offs (i.e. productive efficiency vs. innovation) triggered by a firm's network location.

Details

International Journal of Operations & Production Management, vol. 44 no. 1
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 23 June 2021

Shih-Sian (Sherwin) Jhang, Hung-Chung Su and Ta-Wei (Daniel) Kao

This study investigates how a firm's structural embeddedness, the structural position in a supply network that consists of major customers, influences the acquisition of supplier…

880

Abstract

Purpose

This study investigates how a firm's structural embeddedness, the structural position in a supply network that consists of major customers, influences the acquisition of supplier trade credit. Specifically, this study examines how network interconnectedness, network integration and network independence of a firm affect its ability to acquire supplier trade credit.

Design/methodology/approach

This study utilizes financial data from Compustat to build a longitudinal dataset of manufacturing firms from 1998 to 2013. Customer segment disclosure data are used to construct firm-level network variables. A fixed effect regression approach is used for estimation.

Findings

The study results show that network interconnectedness is negatively associated with supplier trade credit, while network integration is positively associated with supplier trade credit. Network independence does not influence the extent of supplier trade credit. The post hoc analysis shows that the effects of the hypothesized factors vary under different product categories and credit ratings.

Originality/value

This study broadens the supply chain finance literature by showing how a firm's embedded network structural position can influence its ability to obtain supplier trade credit.

Details

International Journal of Operations & Production Management, vol. 41 no. 8
Type: Research Article
ISSN: 0144-3577

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