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Article
Publication date: 14 September 2021

Ncamsile Ashley Nkambule, Wei-Kang Wang, Irene Wei Kiong Ting and Wen-Min Lu

The main purpose of this study is to empirically investigate the impact of intellectual capital efficiency on US multinational software companies' performance from 2012 to 2016 by…

771

Abstract

Purpose

The main purpose of this study is to empirically investigate the impact of intellectual capital efficiency on US multinational software companies' performance from 2012 to 2016 by applying data envelopment analysis (DEA).

Design/methodology/approach

It adopts a new slacks-based measure (SBM) to obtain a more accurate performance estimation and rank between companies. Regression analysis is used to test the overall IC and each of its elements (Human Capital, Innovation Capital, Process Capital and Customer Capital).

Findings

The univariate result shows that multinational companies are more efficient than non-multinational companies. However, the regression result shows that multinationality can hardly explain the firm efficiency of software firms. Another interesting finding is that intellectual capital has a positive and significant impact on software firm performance in the US human capital influences firm efficiency directly. However, when human capital is combined with the other elements of IC, the contribution of human capital becomes less significant. This is because people may think that innovation capital, process capital and customer capital can replace human capital, but it is not. In short, human capital may affect firm efficiency through other elements of IC (innovation capital, process capital and customer capital) as it is the base of other elements.

Research limitations/implications

The results show that multinational companies have higher efficiency scores than non-multinational companies. In addition, Intellectual capital has a positive and significant impact on software firm performance in the US human capital influences firm efficiency directly. However, when human capital is combined with the other elements of IC, the contribution of human capital becomes less significant. This is because people may think that innovation capital, process capital and customer capital can replace human capital, but it is not. In short, human capital may affect firm efficiency through other elements of IC (innovation capital, process capital and customer capital) as it is the base of other elements.

Practical implications

Overall, the study highlights the needs of having intellectual capital and its elements (Human Capital, Innovation Capital, Process Capital and Customer Capital) to increase firm efficiency.

Originality/value

First, the authors use a more comprehensive elements of IC, which are human capital, innovation capital, process capital and customer capital for a better IC measurement. Second, this study makes the first attempt using the DSBM model via DEA to examine the operating efficiency of US multinational software firms.

Details

Journal of Intellectual Capital, vol. 23 no. 6
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 24 October 2022

Wei-Kang Wang, Wen-Min Lu, Irene Wei Kiong Ting and Wun-Ya Siao

This study aims to examine the relationships among International Financial Reporting Standards (IFRS) adoption, earnings management, and corporate efficiency.

457

Abstract

Purpose

This study aims to examine the relationships among International Financial Reporting Standards (IFRS) adoption, earnings management, and corporate efficiency.

Design/methodology/approach

First, the authors employ the epsilon-based measure (EBM) of the data envelopment analysis to measure the corporate performance of the Taiwanese electronics industry from 2011 to 2014. Second, the authors regress the IFRS adoption and earnings management on corporate efficiency.

Findings

The findings show that the corporate efficiency deteriorated after IFRS adoption. Although the regression analysis shows that the relationship between earnings management and corporate efficiency is significantly positive, the authors find that IFRS adoption is effective in unveiling earnings management. Moreover, IFRS adoption moderates the impact earnings management and corporate efficiency.

Research limitations/implications

This study provides reference for decision-makers in the application of accounting principles and in the understanding of the IFRS impact adoption.

Practical implications

IFRS adoption can either facilitate or limit the earnings management that would affect corporate efficiency significantly and help the electronics industry as well as investors to know the changes in accounting principles and their effects on corporate efficiency.

Originality/value

The authors use the EBM of efficiency model to measure corporate efficiency and employ the modified Jones model to measure earnings management.

Details

Journal of Applied Accounting Research, vol. 24 no. 3
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 6 November 2017

Lei Qi, Zhiyuan Shen, Jianjian Gao, Guoliang Zhao, Xiang Cui and Wei Kang

This paper aims to establish the wideband model of a sub-module in a modular multilevel converter (MMC) and analyze the switch transients of the sub-module.

480

Abstract

Purpose

This paper aims to establish the wideband model of a sub-module in a modular multilevel converter (MMC) and analyze the switch transients of the sub-module.

Design/methodology/approach

The paper builds an MMC sub-module test circuit and conducts dynamic tests both with and without the bypass thyristor. Then, it builds the wideband model of the MMC sub-module and extracts the model parameters. Finally, based on the wideband model, it simulates the switch transients and analyzes the oscillation mechanism.

Findings

The dynamic testing shows the bypass thyristor will add oscillations during switch transients, especially during the turn-on process. The thyristor acts like a small capacitor and reduces the total capacitor in the turn-on circuit loop, thus causing under-damped oscillations.

Originality/value

This paper found that the bypass thyristor will influence the MMC sub-module switch transients under certain circumstances. This paper proposes a partial inductance extraction procedure for the MMC sub-module and builds a wideband model of the sub-module. The wideband model is used to analyze and explain the switch transients, and can be further used for insulated gate bipolar transistor switch oscillation inhibition and sub-module design optimization.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 36 no. 6
Type: Research Article
ISSN: 0332-1649

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Article
Publication date: 24 April 2020

Wei Kang Loo

The purpose of this study is to evaluate the performance of the ensemble learning models, such as the Random Forest and Extreme Gradient Boosting models, in predicting the…

257

Abstract

Purpose

The purpose of this study is to evaluate the performance of the ensemble learning models, such as the Random Forest and Extreme Gradient Boosting models, in predicting the direction of the Japan real estate investment trusts (J-REITs) at different return horizons, based on input obtained from various technical indicators.

Design/methodology/approach

This study measures the predictability of J-REITs with technical indicators by using different horizons of REITs' return and machine learning models. The ensemble learning models includes Random Forest and Extreme Gradient Boosting models while the return horizons of REITs ranging from 1 to 300 days. The results were further split into individual years to check for the consistency of the performance across time.

Findings

The Extreme Gradient Boosting appears to be the best method in improving forecast accuracy but not the trading return. A wider return horizons platform seemed to deliver a relatively better performance in both forecast accuracy and trading return, when compared to the return horizon of one.

Practical implications

It is recommended that the Extreme Gradient Boosting and Random Forest model be considered by practitioners for back-testing trading model. In addition, selecting different return horizons so as to achieve a better performance in trading/investment should also be considered.

Originality/value

The predictability of J-REITs using technical indicators was compared among different returns horizons and the models (Extreme Gradient Boosting and Random Forest).

Details

Journal of Property Investment & Finance, vol. 38 no. 6
Type: Research Article
ISSN: 1463-578X

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Article
Publication date: 15 November 2019

Wei Kang Loo

The purpose of this paper is to determine if artificial neural network (ANN) works better than linear regression in predicting Hong Kong real estate investment trusts’ (REITs…

366

Abstract

Purpose

The purpose of this paper is to determine if artificial neural network (ANN) works better than linear regression in predicting Hong Kong real estate investment trusts’ (REITs) excess return.

Design/methodology/approach

Both ANN and the regression were applied in this study to forecast the Hong Kong REITs’ (HK-REITs) return using the capital asset pricing model and Fama and French’s three-factor models. Each result was further split into annual time series as a measure to investigate the consistency of the performance across time.

Findings

ANN had produced a better forecasting results than the regression based on their trading performance. However, the forecasting performance varied across individual REITs and time periods.

Practical implications

ANN should be considered for use when one were to attempt forecasting the HK-REITs excess returns. However, the trading performance should be always compared with buy and hold strategy prior to make any investment decisions.

Originality/value

This paper tested the predicting power of ANN on the HK-REITs and the consistency of its predicting power.

Details

Journal of Property Investment & Finance, vol. 38 no. 4
Type: Research Article
ISSN: 1463-578X

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Article
Publication date: 1 December 2002

Yong‐Kang Wei

This paper discusses the idea of projecting corporate image in terms of culturally regulated codes of appeals by using, mainly, the examples of ad campaigns by some US business…

3389

Abstract

This paper discusses the idea of projecting corporate image in terms of culturally regulated codes of appeals by using, mainly, the examples of ad campaigns by some US business companies in the post‐9/11 environment. The image of patriotism those companies are aspiring to suggests corporate imagery can be a shared social phenomenon, i.e. collective ethos, thus raising questions about the traditional approach to corporate imagery, which is summarized as “self‐representation.” The way to build up collective ethos is through Burke’s “identification,” seen as both a strategy and goal of communication. The paper also provides an overview of rhetorical theory on using image as a presentation strategy to explore the reason why it has been treated in history as a way for self‐projection, or representation of a “corporate self.”

Details

Corporate Communications: An International Journal, vol. 7 no. 4
Type: Research Article
ISSN: 1356-3289

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Book part
Publication date: 2 October 2023

Alex Bing

This chapter seeks to contribute to an ongoing discussion about Asian Canadian identities, model minority stereotypes, and structural racism against Asian Canadian youth in the…

Abstract

This chapter seeks to contribute to an ongoing discussion about Asian Canadian identities, model minority stereotypes, and structural racism against Asian Canadian youth in the Canadian education system. Using a Bourdieusian lens, this narrative study explores how to understand the experiences of Asian Canadian youth who are streamed into STEM (science, technology, engineering, and mathematics)-related occupational trajectories. Using data obtained from semi-structured interviews, I explore how streaming in high schools affects the identity formation of these youth. I argue there is an insight to be gained by paying closer attention to homologies between racial tensions and disciplinary tensions within the public school system. Doing so opens up new ways of framing and recognizing partial and diffuse acts of resistance among Asian Canadian youth who would otherwise appear to have internalized dominant stereotypes and norms.

Details

Sociological Research and Urban Children and Youth
Type: Book
ISBN: 978-1-80117-444-2

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Article
Publication date: 30 April 2021

Russell Tatenda Munodawafa and Satirenjit Kaur Johl

To combat concerns over the state of the natural environment, energy security and deteriorating air quality, the oil and gas sector needs to implement eco-innovations. Interest in…

768

Abstract

Purpose

To combat concerns over the state of the natural environment, energy security and deteriorating air quality, the oil and gas sector needs to implement eco-innovations. Interest in eco-innovation is growing, as its implementation facilitates the transition toward sustainable development and a circular economy, while enabling firms to attain a competitive advantage vis-à-vis capabilities that foster sustainable economic and environmental development. However, literature on eco-innovation capabilities construct development, measurement and validation is scant. This study, therefore, develops an Eco-innovation Capabilities Scale for oil and gas firms.

Design/methodology/approach

Three dimensions of Eco-innovation Capabilities are identified through an extensive literature review and qualitative interviews. Exploratory and Confirmatory Factor Analysis is applied to data collected from managers of Malaysian Oil and Gas Services and Equipment (OGSE) companies.

Findings

Results reveal a parsimonious three-dimensional structure with nine items. The construct of eco-innovation capabilities is manifested by Product Service Stewardship, Environmental Pollution Prevention and Sustainable Development Commitment dimensions. Reliability analysis confirms the reliability and validity of the scale.

Originality/value

The eco-innovation capabilities scale should be useful to researchers in exploring dimensions, factors and outcomes of eco-innovation capabilities. Oil and gas firms play a key role in the global energy mix; hence managers of oil and gas firms may also find this scale useful in measuring their eco-innovation implementation.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 8
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 16 January 2020

Yi-Ming Wei, Bi-Ying Yu, Hui Li, Jia-Ning Kang, Jin-Wei Wang and Wei-Ming Chen

Climate engineering management (CEM) as an emerging and cross-disciplinary subject gradually draws the attention to researchers. This paper aims to focus on economic and social…

702

Abstract

Purpose

Climate engineering management (CEM) as an emerging and cross-disciplinary subject gradually draws the attention to researchers. This paper aims to focus on economic and social impacts on the technologies of climate engineering themselves. However, very few research concentrates on the management of climate engineering. Furthermore, scientific knowledge and a unified system of CEM are limited.

Design/methodology/approach

In this paper, the concept of CEM and its characteristics are proposed and elaborated. In addition, the framework of CEM is established based on management objectives, management processes and supporting theory and technology of management. Moreover, a multi-agent synergistic theory of CEM is put forward to guide efficient management of climate engineering, which is composed of time synergy, space synergy, and factor synergy. This theory is suitable for solving all problems encountered in the management of various climate engineering rather than a specific climate engineering. Specifically, the proposed CEM system aims to mitigate the impact of climate change via refining and summarizing the interrelationship of each component.

Findings

Overall, the six research frontiers and hotspots in the field of CEM are explored based on the current status of research.

Originality/value

In terms of the objectives listed above, this paper seeks to provide a reference for formulating the standards and norms in the management of various climate engineering, as well as contribute to policy implementation and efficient management.

Details

Journal of Modelling in Management, vol. 15 no. 2
Type: Research Article
ISSN: 1746-5664

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Article
Publication date: 1 May 1993

Li‐teh Sun

A Soviet type of “shock therapy” is not likely to takeplace in China since a gradual economic reform has already improved theoverall economic conditions. Argues that, for further…

483

Abstract

A Soviet type of “shock therapy” is not likely to take place in China since a gradual economic reform has already improved the overall economic conditions. Argues that, for further economic development, however, the Chinese communists must recognize two basic facts: (1) Chinese communism has already fulfilled its historical mission by expelling foreign imperialism and domestic feudalism; (2) Marxism and Leninism are of foreign origin. This recognition is able to pave the way for a final adoption of the Taiwanese model of economic development, which is based on the ideas developed by Sun Yat‐Sen, who had never stopped to insist that modernization should not abandon the Chinese tradition, especially Confucianism.

Details

International Journal of Social Economics, vol. 20 no. 5/6/7
Type: Research Article
ISSN: 0306-8293

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