Search results

This study aimed to improve understanding of the phenomenon of food well-being (FWB) (conceptualization, measurement, antecedents and outcomes) so as to lead future empirical work on measurement, development and theory testing. The hope is to improve the societal benefits of FWB and sustainable food system transformation.

A domain-based systematic review of FWB was conducted using databases (Web of Science, ABI/INFORM, EBSCO and Scopus). The well-established theory, context, characteristics and methodology framework were used to structure the review.

This study synthesized conceptual definitions and measurements of consumer FWB from hedonic, eudemonistic and mixed research streams and a nomological network that distinguishes this construct from its antecedents and outcomes.

This study provides recommendations for consumers, food designers, retailers and policymakers to improve FWB.

This study assessed the conceptualizations of FWB from hedonic, eudemonistic and mixed perspectives for conceptual clarity. It summarized ten measurement tools for FWB-allied concepts (Well-being Related to Food Questionnaires, Satisfaction with Food-Related Life Scale and World Health Organization-Five Well-Being Index), which revealed the need for novel measurement. This study developed a holistic nomological network of FWB by identifying the categories of antecedents (food-related, consumer-related and contextual factors) and outcomes (general well-being, life satisfaction and food consumption). This study provides a research agenda for FWB measurement and theoretical development.

Packaging links products to consumers by delivering messages to promote healthy food consumption and reduce wastage. However, studies point to a knowledge gap and skepticism among consumers regarding the impact of eco-design packaging on food wastage reduction. To demystify this skepticism and fill the knowledge gap, this study aims to examine consumers’ perceived risks in eco-design packaging and their impact on consumer food wastage.

A survey was conducted to identify consumer-perceived risks in eco-design packaging and explain whether, and why, some dimensions of perceived risk are more influential on consumer food wastage decisions.

Consumers are prevented by financial, physical, functional, temporal and social factors from adopting eco-design packaging. Through structural equation modeling, we find consumer perceived risks in eco-design packaging influence their food wastage decisions through health consciousness and environmental awareness.

This study provides practical suggestions for packaging manufacturers, the food industry and policymakers.

Drawing on the perceived risk theory, this research highlights that the impacts of consumer-perceived risks differ, depending on the dimensions considered in their food wastage decision.

Traditionally, life cycle assessment (LCA) has focused on environmental aspects, but integrating social aspects in LCA has gained traction among scholars and practitioners. This study aims to review key social life cycle assessment (SLCA) themes, namely, drivers and barriers of SLCA implementation, methodology and measurement metrics, classification of initiatives to improve SLCA and customer perspectives in SLCA.

A total of 148 scientific papers extracted from the Web of Science database were used and analyzed using bibliometric and content analysis.

The findings suggest that the existing research ignores several aspects of SCLA, which impedes positive growth in topical scholarship, and the study proposes a classification of SLCA research paths to enrich future research. This study contributes positively to SLCA by further developing this area, and as such, this research is a primer to gain deeper knowledge about the state-of-the-art in SLCA as well as to foresee its future scope and challenges.

The study provides an up-to-date review of extant research pertaining to SLCA.

The purpose of this paper is to examine the effect of institutional environment and inside ownership on the tax reporting practices of Chinese listed firms.

It is an empirical study using a sample of Chinese listed firms for eight years of time periods between 1998 and 2005.

This study finds that in Chinese provinces with more developed institutions, firms have higher effective tax rates; however, firms with inside ownership in these regions have lower effective tax rates. Further analysis shows that the above results hold only for non‐state‐owned firms.

The paper presents the first study of the impact of inside ownership and institutional environment on corporate effective tax rate in China.

Aerospace assembly demands high drilling position accuracy for fastener holes. Hole position error correction is a key issue to meet the required hole position accuracy. This paper aims to propose a combined hole position error correction method to achieve high positioning accuracy.

The bilinear interpolation surface function based on the shape of the aerospace structure is capable of dealing with position error of non-gravity deformation. A gravity deformation model is developed based on mechanics theory to efficiently correct deformation error caused by gravity. Moreover, three solution strategies of the average, least-squares and genetic optimization algorithms are used to solve the coefficients in the gravity deformation model to further improve position accuracy and efficiency.

Experimental validation shows that the combined position error correction method proposed in this paper significantly reduces the position errors of fastener holes from 1.106 to 0.123 mm. The total position error is reduced by 43.49% compared with the traditional mechanics theory method.

The position error correlation method could reach an accuracy of millimeter or submillimeter scale, which may not satisfy higher precision.

The proposed position error correction method has been integrated into the automatic drilling machine to ensure the drilling position accuracy.

The proposed position error method could promote the wide application of automatic drilling and riveting machining system in aerospace industry.

A combined position error correction method and the complete roadmap for error compensation are proposed. The position accuracy of fastener holes is reduced stably below 0.2 mm, which can fulfill the requirements of aero-structural assembly.

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors and financial analysts. We extend previous reviews by focusing on US studies published since 2013 as well as all non-US studies investigating IC quality including countries regulating IC disclosure as well as unregulated settings and both developed and developing economies. In doing so, we identify research questions where evidence remains mixed and new directions in which there are research opportunities.

Three main insights arise from our analysis. First, evidence on the economic consequences of internal control quality suggests that the quality of internal control can have a significant effect on decision making by users of financial information. Second, the results of research on the empirical association between ownership structure, certain board characteristics and internal control quality is generally mixed. Empirical evidence concerning the association between audit committee characteristics and internal control quality generally supports a positive and significant association. Finally, while studies in non-US jurisdictions are increasing, opportunities remain to explore the determinants and consequences of internal control in other jurisdictions. Our review provides evidence for policy makers of whether there are benefits from requiring management and auditors to report on internal control over financial reporting.

Wind power is an important source of renewable energy and accounts for significant portions in supplying electricity in many countries and locations. The purpose of this paper is to develop a method for wind power system reliability assessment and condition-based maintenance (CBM) optimization considering both turbine and wind uncertainty. Existing studies on wind power system reliability mostly considered wind uncertainty only and did not account for turbine condition prediction.

Wind power system reliability can be defined as the probability that the generated power meets the demand, which is affected by both wind uncertainty and wind turbine failures. In this paper, a method is developed for wind power system reliability modeling considering wind uncertainty, as well as wind turbine condition through health condition prediction. All wind turbine components are considered. Optimization is performed for maximizing availability or minimizing cost. Optimization is also conducted for minor repair activities to find the optimal number of joint repairs.

The wind turbine condition uncertainty and its prediction are important for wind power system reliability assessment, as well as wind speed uncertainty. Optimal CBM policies can be achieved for optimizing turbine availability or maintenance cost. Optimal preventive maintenance policies can also be achieved for scheduling minor repair activities.

This paper considers uncertainty in both wind speed and turbine conditions and incorporates turbine condition prediction in reliability analysis and CBM optimization. Optimization for minor repair activities is studied to find the optimal number of joint repairs, which was not investigated before. All wind turbine components are considered, and data from the field as well as reported studies are used.

Despite the widely recognized benefits of integrating management systems, many multi-certified organizations continue to implement two or more systems separately. This can happen either through ignorance or by deliberate intent. Focusing on the second reason, the purpose of this paper is to examine a number of factors that can lead an organization to consciously choose not to integrate all of its management systems.

The paper presents a case study of a construction company that has integrated the environmental management system and the occupational health and safety management system – which implies that the company is familiar with the practice of integration – while choosing to implement the quality management system separately from the other two.

The findings of this study show that the reasons that led the company not to integrate all of its systems are not so much related to the compatibility of these systems, but are much deeper and have implications that touch upon its basic principles and values. Despite the occurrence of some organizational and operational problems (such as complexity of administrative issues and bureaucracy), the separate implementation of the systems allowed the company to preserve both the balance between the powers of its executives and the ability to attach special importance to each area: quality, environment, health and safety.

This study will be useful in order to understand that selective integration of management systems is based on the belief that integration is not a de facto desirable goal, especially when the estimated cost-benefit ratio of non-integration is better than that of integration.