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Article
Publication date: 10 April 2019

Zhan Gao, Weijia Li and John O’Hanlon

Banks, financial statement users, and accounting standard setters have long disagreed on the informativeness of banks’ statements of cash flows (SCFs) and there is a lack of…

281

Abstract

Banks, financial statement users, and accounting standard setters have long disagreed on the informativeness of banks’ statements of cash flows (SCFs) and there is a lack of relevant evidence in the literature. This paper examines the informativeness of the SCFs of U.S. commercial banks in two settings where SCFs are purported to be useful. The first analysis tests the incremental value relevance of banks’ SCFs beyond income statements and balance sheets and compares bank's SCFs with those of industrial firms. We find that banks’ SCFs have limited incremental value relevance, and are much less value relevant than industrial firms’ SCFs. The second analysis examines and finds no distress-predictive power of banks’ SCFs, especially in the presence of standard distress predictors. Overall, our results are consistent with the view that banks’ SCFs have limited informativeness.

Details

Journal of Accounting Literature, vol. 43 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 29 June 2021

Dan Shi, Weijia Zhang, Guangyu Zou and Jinkun Ping

The purpose of this paper is to explore the operation strategies of a manufacturer who produces brown and green product simultaneously.

377

Abstract

Purpose

The purpose of this paper is to explore the operation strategies of a manufacturer who produces brown and green product simultaneously.

Design/methodology/approach

The authors establish three models to examine the joint decisions of pricing and advertising. Three advertising strategies are: non-advertising investment (NA), advertising investment for brown product (BA) and advertising investment for green product (GA).

Findings

The theoretical analysis shows that advertising investment can substantially increase the product greening level and manufacturer's profit. More importantly, we find that the GA strategy is more likely to be the best strategy as the advertising investment efficiency increases. The BA strategy is more likely to be preferred as the R&D cost increases. Finally, the modeling results are verified by numerical experiments, and more insights are obtained.

Research limitations/implications

This paper considers the case in which a single manufacturer produces the brown and green product simultaneously. In fact, many manufacturers in the market produce brown and green product at the same time. Furthermore, in addition to advertising investment for brown product and green product, manufacturers can also invest in advertising for brands.

Originality/value

The paper contributes to the investigations on green production and advertising decisions of a manufacturer who produces brown and green products simultaneously.

Details

Kybernetes, vol. 51 no. 4
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 29 July 2024

Weijia Lu, Chengxi Zhang, Fei Liu, Jin Wu, Jihe Wang and Lining Tan

This paper aims to investigate the relative translational control for multiple spacecraft formation flying. This paper proposes an engineering-friendly, structurally simple, fast…

47

Abstract

Purpose

This paper aims to investigate the relative translational control for multiple spacecraft formation flying. This paper proposes an engineering-friendly, structurally simple, fast and model-free control algorithm.

Design/methodology/approach

This paper proposes a tanh-type self-learning control (SLC) approach with variable learning intensity (VLI) to guarantee global convergence of the tracking error. This control algorithm utilizes the controller's previous control information in addition to the current system state information and avoids complicating the control structure.

Findings

The proposed approach is model-free and can obtain the control law without accurate modeling of the spacecraft formation dynamics. The tanh function can tune the magnitude of the learning intensity to reduce the control saturation behavior when the tracking error is large.

Practical implications

This algorithm is model-free, robust to perturbations such as disturbances and system uncertainties, and has a simple structure that is very conducive to engineering applications.

Originality/value

This paper verified the control performance of the proposed algorithm for spacecraft formation in the presence of disturbances by simulation and achieved high steady-state accuracy and response speed over comparisons.

Details

Aircraft Engineering and Aerospace Technology, vol. 96 no. 6
Type: Research Article
ISSN: 1748-8842

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Article
Publication date: 4 September 2009

Peng Du, Jun Wang, Weijia Jia, Liusheng Huang and Huan Li

Time slot allocation in world interoperability for microwave access (WiMax) mesh networks is controlled by a centralized scheduling algorithm, as specified in the IEEE standard…

204

Abstract

Purpose

Time slot allocation in world interoperability for microwave access (WiMax) mesh networks is controlled by a centralized scheduling algorithm, as specified in the IEEE standard 802.16. The scheduling algorithm should be able to minimize the total transmission time for all traffic flows. The purpose of this paper is to investigate the multi‐channel scheduling problem in WiMax mesh networks, in order to explore the potential of simultaneous transmissions and thus minimize the total transmission time.

Design/methodology/approach

The paper first analyzes how many channels are sufficient for the avoidance of interference, then presents an efficient scheduling algorithm along with the channel assignment strategy for time slot allocation. Particularly, for networks with chain topology, the paper provides an optimal solution to minimize the total transmission time.

Findings

The simulation results show that this scheme can improve the system performance substantially as compared with the single‐channel system. Also, it is observed that double‐channel settings may provide a performance similar to the multiple channels.

Practical implications

The algorithm presented in this paper is conformed to the IEEE standard 802.16‐2004; so it is suitable for WiMax mesh networks.

Originality/value

The paper is of value in presenting a scheduling and channel assignment schema for multi‐channel WiMax mesh networks. The work is also important for the study of time division multiple access (TDMA)‐based multi‐channel wireless mesh networks.

Details

International Journal of Pervasive Computing and Communications, vol. 5 no. 3
Type: Research Article
ISSN: 1742-7371

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Book part
Publication date: 10 December 2024

Greta Keliuotytė-Staniulėnienė and Joana Mačėnaitė

Purpose: This study quantitatively assesses the impact of ESG profile on equity value and risk, as well as identifies potential differences occurring in different sectors, based…

Abstract

Purpose: This study quantitatively assesses the impact of ESG profile on equity value and risk, as well as identifies potential differences occurring in different sectors, based on the data of the Nasdaq Nordic market.

Methodology: To reach this purpose, (i) the stock return and volatility analysis is being conducted (using the methods of paired sample t-test, correlation, etc.), and (ii) panel data models with constant, fixed and random effects are being constructed. The analysis is based not only on the company’s ESG performance but also on a cross-sectoral approach.

Findings: The results revealed that although ESG factors appeared to have a significant impact in most of the constructed models, the impact of these factors varies depending on the sector.

Implications: This research provides a comprehensive and comparative approach to the importance of the ESG profile for investment performance and therefore can be useful both for impact investors making investment decisions in dynamic global financial markets and for companies developing or reforming their ESG strategies.

Limitations: Due to the problem of data availability, the cross-sectoral comparison was performed based on the limited number of sectors. In addition, the limited availability of ESG data in the analysed market did not allow the use of additional methods to assess the impact of ESG.

Future Research: Expanding the data sample and assessing the impact of a company’s ESG profile not only in different sectors but also in different phases of the economic cycle might be the direction for future research.

Details

Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future
Type: Book
ISBN: 978-1-83549-910-8

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Article
Publication date: 23 July 2024

Khurram Shahzad, Shakeel Ahmad Khan and Abid Iqbal

This study aims to identify the librarians’ readiness to leverage artificial intelligence for sustainable competence development and smart library services.

497

Abstract

Purpose

This study aims to identify the librarians’ readiness to leverage artificial intelligence for sustainable competence development and smart library services.

Design/methodology/approach

This study used a quantitative research design for addressing the objectives. The population consisted of librarians from the public and private sector universities of Pakistan. The data were analyzed by using Smart PLS software.

Findings

The analysis consisted of two major parts: first the assessment of measurement model and second the structural equation modeling analysis. A significant positive impact of AI adoption was found on the implementation smart library services. Findings revealed that behavioral intention motivated librarians to adopt AI tools in university libraries for the delivery of smart library services.

Research limitations/implications

We applied quantitative method to carry out the study while future authors may conduct a systematic literature review on the same topic for offering a broader outlook.

Practical implications

It has provided practical contributions by providing a baseline for management bodies to construct policies for the successful adoption of AI in libraries for sustainable competence development of practicing librarians and implementation of smart library services.

Social implications

The study has social implications too as AI integrated library services prove fruitful for society and digitally skilled librarians play a vital role for the promotion of reading and research culture in society.

Originality/value

To the best of the authors’ knowledge, this is the first study on librarians’ readiness to leverage artificial intelligence for the enhancement of digital literacy skills, sustainable competence development and smart library services in the context of Pakistan.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Available. Open Access. Open Access
Article
Publication date: 5 April 2023

Linsheng Huang, Yashan Chen and Yile Chen

This study aims to explore the relationship between folk religious place-making and the development of urban public spaces and summarize its influence on community network…

1937

Abstract

Purpose

This study aims to explore the relationship between folk religious place-making and the development of urban public spaces and summarize its influence on community network construction and daily behavior to discover the authentic practices and role of folk faith culture in social space.

Design/methodology/approach

Taking Macau's Shi Gandang Temple and its belief culture as an example, on-site research, historical evidence and interviews were used to elaborate and analyze the processes of place-making, social functions, management mechanisms and folk culture to establish a new perception of folk religious place-making in contemporary urban spaces.

Findings

The article argues that the culture of folk beliefs profoundly influences urban spaces and the social management system of Macau and has a positive significance in building the local community and geopolitical relations. In addition, it suggests that the participation of folk religious places in local practices is important as key nodes and emotional hubs of local networks, reconciling conflicts between communities of different backgrounds and driving urban spaces toward diversity while forming a positive interaction and friendly cooperation between regional development and self-contained management mechanisms, governance models and cultural orientations.

Originality/value

This study takes an architectural and anthropological perspective of the impact of faith on urban spaces and local governance, using the Shi Gandang Temple in Macau as an example, to complement related studies.

Details

Open House International, vol. 49 no. 1
Type: Research Article
ISSN: 0168-2601

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Article
Publication date: 11 March 2024

Su Yong and Gong Wu-Qi

Abnormal vibrations often occur in the liquid oxygen kerosene transmission pipelines of rocket engines, which seriously threaten their safety. Improper handling can result in…

129

Abstract

Purpose

Abnormal vibrations often occur in the liquid oxygen kerosene transmission pipelines of rocket engines, which seriously threaten their safety. Improper handling can result in failed rocket launches and significant economic losses. Therefore, this paper aims to examine vibrations in transmission pipelines.

Design/methodology/approach

In this study, a three-dimensional high-pressure pipeline model composed of corrugated pipes, multi-section bent pipes, and other auxiliary structures was established. The fluid–solid coupling method was used to analyse vibration characteristics of the pipeline under various external excitations. The simulation results were visualised using MATLAB, and their validity was verified via a thermal test.

Findings

In this study, the vibration mechanism of a complex high-pressure pipeline was examined via a visualisation method. The results showed that the low-frequency vibration of the pipe was caused by fluid self-excited pressure pulsation, whereas the vibration of the engine system caused a high-frequency vibration of the pipeline. The excitation of external pressure pulses did not significantly affect the vibrations of the pipelines. The visualisation results indicated that the severe vibration position of the pipeline thermal test is mainly concentrated between the inlet and outlet and between the two bellows.

Practical implications

The results of this study aid in understanding the causes of abnormal vibrations in rocket engine pipelines.

Originality/value

The causes of different vibration frequencies in the complex pipelines of rocket engines and the propagation characteristics of external vibration excitation were obtained.

Details

Aircraft Engineering and Aerospace Technology, vol. 96 no. 3
Type: Research Article
ISSN: 1748-8842

Keywords

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Article
Publication date: 6 February 2017

Paul Alonso Gaona-García, David Martin-Moncunill and Carlos Enrique Montenegro-Marin

This paper aims to present an overview of the challenges encountered in integrating visual search interfaces into digital libraries and repositories. These challenges come in…

3142

Abstract

Purpose

This paper aims to present an overview of the challenges encountered in integrating visual search interfaces into digital libraries and repositories. These challenges come in various forms, including information visualisation, the use of knowledge organisation systems and metadata quality. The main purpose of this study is the identification of criteria for the evaluation and integration of visual search interfaces, proposing guidelines and recommendations to improve information retrieval tasks with emphasis on the education-al context.

Design/methodology/approach

The information included in this study was collected based on a systematic literature review approach. The main information sources were explored in several digital libraries, including Science Direct, Scopus, ACM and IEEE, and include journal articles, conference proceedings, books, European project reports and deliverables and PhD theses published in an electronic format. A total of 142 studies comprised the review.

Findings

There are several issues that authors did not fully discuss in this literature review study; more specific, aspects associated with access of digital resources in digital libraries and repositories based on human computer interaction, i.e. usability and learnability of user interfaces; design of a suitable navigation method of search based on simple knowledge organisation schemes; and the use of usefulness of visual search interfaces to locate relevant resources.

Research limitations/implications

The main steps for carrying out a systematic review are drawn from health care; this methodology is not commonly used in fields such as digital libraries and repositories. The authors aimed to apply the fundamentals of the systematic literature review methodology considering the context of this study. Additionally, there are several aspects of accessibility that were not considered in the study, such as accessibility to content for disabled people as defined by ISO/IEC 40500:2012.

Originality/value

No other systematic literature reviews have been conducted in this field. The research presents an in-depth analysis of the criteria associated with searching and navigation methods based on the systematic literature review approach. The analysis is relevant for researchers in the field of digital library and repository creation in that it may direct them to considerations in designing and implementing visual search interfaces based on the use of information visualisation.

Details

The Electronic Library, vol. 35 no. 1
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 18 January 2016

Jiqing Chen, Shaorong Xie, Jun Luo and Hengyu Li

The purpose of this paper was to solve the shortage of carrying energy in probing robot and make full use of wind resources in the Antarctic expedition by designing a four-wheel…

610

Abstract

Purpose

The purpose of this paper was to solve the shortage of carrying energy in probing robot and make full use of wind resources in the Antarctic expedition by designing a four-wheel land-yacht. Land-yacht is a new kind of mobile robot powered by the wind using a sail. The mathematical model and trajectory of the land-yacht are presented in this paper.

Design/methodology/approach

The mechanism analysis method and experimental modeling method are used to establish a dual-input and dual-output mathematical model for the motion of land-yacht. First, the land-yacht’s model structure is obtained by using mechanism analysis. Then, the models of steering gear, servomotors and force of wing sail are analyzed and validated. Finally, the motion of land-yacht is simulated according to the mathematical model.

Findings

The mathematical model is used to analyze linear motion and steering motion. Compared with the simulation results and the actual experimental tests, the feasibility and reliability of the proposed land-yacht modeling are verified. It can travel according to the given signal.

Practical implications

This land-yacht can be used in the Antarctic, outer planet or for harsh environment exploration.

Originality/value

A land-yacht is designed, and the contribution of this research is the development of a mathematical model for land-yacht robot. It provides a theoretical basis for analysis of the land-yacht’s motion.

Details

Industrial Robot: An International Journal, vol. 43 no. 1
Type: Research Article
ISSN: 0143-991X

Keywords

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