Search results

This study aims to present details of the development and validation of the multicopter modelling code (MMC), a tool for the analysis of small-scale multicopters based on flight physics.

The development effort involved the study of aircraft dynamics and translating the equations of motion into MATLAB code. The authors also developed several auxiliary functions, so that the tool could trim the aircraft about a steady state, linearize the dynamic equations to produce a model that could be used for control systems design and carry out flight simulation.

MMC proved to be of good accuracy, producing results similar to those of other software such as AcuSolve, Overflow and the Rensselaer Multicopter Analysis Code (RMAC), which served as the motivation for this study.

The tool presented here provides an alternative to the aforementioned software, which are not freely available, programmed in MATLAB, a language well known to engineers and scientists.

Large mining companies are often subject to stigmatisation. Thus, these companies try to shift stigma to artisanal small-scale miners in stigma management. This study seeks to understand why and how these mining companies use corporate reporting in shifting stigma.

This is a qualitative study that combines data collected from semi-structured interviews, focus group and secondary documents.

The findings suggest that large mining companies involved in shifting stigma use corporate reporting to promote a positive image and avoid investor discrimination. Artisanal small-scale miners are targeted because of their vulnerability to stereotyping and discrimination. The findings suggest that mining companies shift stigma by blaming and shaming artisanal small-scale miners for child labour, human endangerment and environmental damage in reporting. The work of these miners is abnormalised as violating moral order. It is observed that the information provided in corporate reporting is often decontextualised from reality.

This paper makes an original contribution to accounting studies by showing how corporate reporting is used in counter-accounting in the context of stigma management. Counter-accounting as a form of stigma management is operationalised through the blaming and shaming of artisanal small-scale miners.

Studies that have indicated that the processing of audit evidence results in judgment bias may be the result of the study of individual decision-making. Building on work that suggests important differences between individual and group decision-making, this paper evaluates decision-making attributes of audit groups. Experienced auditors from offices of Big-Five firms in the U.S. served as the participants in an experiment involving the going concern judgment. Results show that recency does affect the judgments of individual auditors but disappears as an important effect when groups make judgments. Group responses are less extreme and exhibit greater confidence than those of individuals.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation. We examine whether the increased documentation requirements of AS3 affect legal professionals' perceptions of audit quality and auditor responsibility in the event of an audit failure. Our experiment consists of a 3 × 2 between-participants design with law students serving as proxies for legal professionals. The results of our experiment indicate that when an audit procedure, namely the investigation of inconsistent evidence, is not required to be documented, legal professionals perceive the performance of the work itself but not its documentation to significantly increase audit quality and reduce the auditor's responsibility for an audit failure. When documentation of the procedure is required, as per AS3, legal professionals perceive enhanced audit quality and reduced auditor responsibility only if the performance of the work is documented.

This study focuses on historic buildings and site preservation (HBSP), which forms part of cultural heritage amidst rampant demolishing and seeming neglect of such heritage in Ghana. The purpose of this study is to assess public awareness of the importance of HBSP in Kumasi.

The study combines qualitative and quantitative research methods. Primary data were collected through questionnaires and interviews based on a purposive sampling technique. Respondents were residents of Kumasi.

The study revealed that awareness of the importance of HBSP is dependent on the demographic variables. The young generation below 30 years seems more aware of the importance of HBSP.

The study is limited by the fact that respondents were not willing to reveal income levels. Laws governing cultural heritage, including HBSP at the MMDAs, was not studied in detail and could be an area for further research.

This study brings out the need to be aware of the importance of HBSP and train staff to enforce laws governing HBSP in six metropolitan, municipal and district assemblies (MMDAs) as part of Ghana's urban regeneration. This study further raises awareness among residents for sustainable architectural heritage preservation in Ghana.

The concept of HBSP is not popular in Ghana. This academic paper apparently assesses the level of awareness of the importance of HBSP among residents in Kumasi with an aim to identify and train staff of MMDAs on laws governing HBSP.

The paper investigates the mediation role of external integration in the relationship between internal integration and small and medium enterprises (SMEs) performance. Information and communication technology (ICT) was used to moderate the relationship between internal and external, and external integration and SMEs performance.

Cross sectional method was used to distribute questionnaires to owners of SMEs in Abossey Okai business enclave to assess the various dimensions in the study. Structural equation modeling was employed to assess the relationship among the dimensions, based on 163 validated questionnaires. Analysis of Moment Structures (Amos) and Statistical Package for Social Sciences (SPSS) were used in analyzing the data.

The results indicate that, external integration mediated the relationship between internal integration and SMEs performance. In addition, ICT had positive moderating effect in the relationship between internal and external integration, and external integration and SMEs performance.

Practically, this research informs owners and managers of SMEs to appreciate the importance of developing internal structures of a firm and further linking their operations with external partners. Additionally, findings will aid managers’ and owners’ leverage on ICT capabilities to enhance performance in their operations.

Engaging external integration to mediate the relationship between internal integration and SMEs performance and extending the relationship to include moderating role of ICT in both relationship that is internal and external integration on one side, and external and firm performance, the current study contributes to supply chain integration (SCI) and ICT available literature.

Sustainability transformation in the construction industry is vital for the attainment of sustainable development goals. While conventional construction has been at the expense of social and economic sustainability, sustainable construction can enhance environmental, social and economic outcomes for the construction industry and society at large. However, the industry struggles with new initiates because its stakeholders are products of unique institutions which shape their decisions and intentions to adopt new practices. This study assessed the institutional pressures that influence the adoption of sustainable construction to enhance our understanding of other factors that can promote and accelerate the adoption of sustainable construction.

The study adopted a quantitative research design with the use of online questionnaires to elicit information from construction professionals in South Africa. Descriptive statistics of frequencies, mean and standard deviation were used to analyse the data obtained from the survey. Linear regression was also used to assess the influence of institutional pressures on the adoption of sustainable construction.

Mimetic pressures were found to have a significant influence on the adoption of sustainable construction. The decision to adopt sustainable construction was based on the sustainability actions of industry leaders (mimetic pressure). Normative and coercive pressures had no significant influence on the adoption of sustainable construction.

Mimetic pressure from competitors and normative pressures is already exerting some pressure on stakeholders to adopt sustainable construction. However, there cannot be a long-term commitment that will yield the needed sustainability transformations without additional normative pressure from learned societies and coercive pressure from the government. As one of the pioneering works from the global south, this study provides empirical validations of the influence of institutional pressures on the adoption of sustainable construction. It also enhances understanding of how institutional pressures from the social context can promote and accelerate the adoption of sustainable construction.

The findings present one of the pioneering efforts to empirically validate the influence of institutional pressures on the adoption of sustainable construction.

Due to the critical importance of digital transformation in enhancing industrial growth and competitiveness, especially in heavy construction, this study introduces a tailored capability assessment model and self-appraisal tool for firms in this sector. These resources enable them to gauge their readiness for adopting digital technology effectively.

Utilizing the Technology—Organization—Environment (TOE) and Natural Resource Dependence Theory (NRDT) frameworks, 22 markers were identified to structure a questionnaire distributed to construction professionals. Descriptive analysis and fuzzy synthetic evaluation (FSE) were used to develop the capability assessment model. A validation survey assessed the validity of both the model and the self-appraisal instrument.

The study identified the top five significant markers: (1) leadership commitment to digital transformation, (2) workforce readiness for technology integration, (3) potential ROI through efficiency gains, (4) technology maturity for construction applications and (5) complexity of integrating new technologies with existing workflows. Through FSE, the most critical factors were technology-related, organizational and resource optimization markers.

By employing the TOE and NRDT frameworks, the study identifies the most critical factors influencing digital adoption in heavy construction. Also, the user-friendly self-appraisal instrument developed in this study can be considered a valuable contribution, as it provides heavy construction firms with a practical tool for ongoing monitoring and improvement of their digital transformation efforts.

It is often believed that the type of religion that a group of people follow (Protestant, Catholic, Orthodox, Muslim, Jewish, Hindu, Buddhist, etc.) can account for significant and important cultural differences, with implications for business ethics, corporate and social responsibility, and other business-related variables. The alternative view is that the cultural differences between religions are either trivial or are actually misinterpreted ethnic or national differences. The purpose of this paper is to compare and evaluate these two views.

The authors focus on Africa, the most religious region of the world, whose cultures should therefore be especially susceptible to the effect of religion. We used latest data from 100 religious groups, following 19 religions, and living in 27 countries, from the nationally representative Afrobarometer. The items in the authors’ analysis reveal cultural ideologies concerning key cultural domains, such as inclusive–exclusive society (gender equality, homophobia and xenophobia), the role of government and the role of religion in politics. These domains are related to cultural conservatism versus modernization and have clear implications for management. The authors compare the group-level effect of belonging to a certain nation to the effect of belonging to a certain religion.

A hierarchical cluster analysis produced crystal-clear national clusters, with only one of the 100 religious groups systematically clustering outside its respective national cluster. The authors did not obtain a single cross-national cluster of coreligionists. Variation between nations was far greater than between religious groups and the latter was most often statistically insignificant. A comparison of Muslims with other religions revealed that Muslims are not generally more conservative, although they do have a marginally greater tendency to be less gender egalitarian. The authors conclude that the African national environments have a much stronger impact on cultural differences than do religions. The effect of the latter, compared to the former, is negligibly small and often insignificant. Thus, they find no evidence that religions can produce a powerful discriminant effect on some of the most important elements of culture.

Non-Abrahamic religions are poorly represented in Africa. Therefore, we could not assess their effect on culture. Nevertheless, it seems that attempts to explain cultural differences in values and ideologies in terms of religious differences are misguided, even in a cultural environment where religion is very strong.

The findings could help improve executive training in cross-cultural awareness, purging it from erroneous views on the origins of cultural differences. Managers should avoid simplistic explanations of the values and ideologies of their employees in terms of their religious affiliation.

Simplistic (yet very popular) explanations of culture as a function of type of religion should be avoided in society at large, too. The idea that different religions generate different cultures is not only dubious from a scientific perspective but also socially dangerous as it may lead to religious intolerance.

This is only the second study in the history of the whole cross-cultural field that provides a multinational and multidenominational comparison of the effect of nations versus religious denominations on culture.

1. Religions are often portrayed as sources of important cultural differences.

2. We compared differences in cultural modernization between religions and between nations in Africa.

3. Variation between 27 African countries dwarfed that between 100 religious groups.

4. Practically all religious groups yielded perfectly homogeneous national clusters.

5. We did not observe a single cluster of coreligionists from different countries.

6. We conclude that nations have a strong effect on cultural differences whereas religions have a minimal effect at best.

Religions are often portrayed as sources of important cultural differences.

We compared differences in cultural modernization between religions and between nations in Africa.

Variation between 27 African countries dwarfed that between 100 religious groups.

Practically all religious groups yielded perfectly homogeneous national clusters.

We did not observe a single cluster of coreligionists from different countries.

We conclude that nations have a strong effect on cultural differences whereas religions have a minimal effect at best.