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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…

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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.

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

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Book part
Publication date: 12 January 2012

Ioannis N. Lagoudis

There is significant amount of literature tackling different issues related to the port industry. The present chapter focuses on a single business unit of seaports aiming at the…

Abstract

There is significant amount of literature tackling different issues related to the port industry. The present chapter focuses on a single business unit of seaports aiming at the documentation of works related to container terminals.

An effort to review, collect and present the majority of the works present in the last 30 years, between 1980 and 2010, has been made in order to picture the problems dealt and methods used by the authors in the specific research field. To facilitate the reader, studies have been grouped under five categories of addressed problems (productivity and competitiveness, yard and equipment utilization, equipment scheduling, berth planning, loading/unloading) and four modelling methodologies (mathematics and operations research, management and economics, simulation, stochastic modelling).

The analysis shows that most works focus on productivity and competitiveness issues followed by yard and equipment utilisation and equipment scheduling. In reference to the methodologies used managerial and economic approaches lead, followed by mathematics and operations research.

In reference to future research, two fields have been identified where there is scope of significant contribution by the academic community: container terminal security and container terminal supply chain integration.

The present chapter provides the framework for researchers in the field of port container terminals to picture the so far works in this research area and enables the identification of gaps at both research question and methodology level for further research.

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Maritime Logistics
Type: Book
ISBN: 978-1-78052-340-8

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Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for…

Abstract

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

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International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

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Book part
Publication date: 14 November 2022

Saeedeh Rezaee Vessal and Amitabh Anand

The purpose of this research is to conduct a literature review on the evolution, antecedents, and outcomes of luxury consumption (LC). To accomplish our goal, we used a…

Abstract

The purpose of this research is to conduct a literature review on the evolution, antecedents, and outcomes of luxury consumption (LC). To accomplish our goal, we used a combination of bibliometrics and systematic approaches to review 165 articles published between 1998 and 2019. The investigation revealed that the evolution of LC is mostly driven by consumer motivation and is influenced by cultural and psychological variables. Furthermore, we explored the aforementioned antecedents of LC along four major axes. Antecedents related to (1) individual characteristics, (2) brand components, (3) cultural and social values, and (4) organizational strategies. Furthermore, based on the outcomes of LC, we found two categories (individual traits and social values). The chapter concludes by proposing a broader research agenda for the future.

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Exploring the Latest Trends in Management Literature
Type: Book
ISBN: 978-1-80262-357-4

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Article
Publication date: 3 January 2023

Jinwei Wang, Xiaowen Xu, Guangjuan Lu, Xin Wang and Alastair M. Morrison

This study aims to investigate the perceived benefits arising from tourist activities at natural disaster sites, to analyze the influence of perceived benefits on satisfaction and…

729

Abstract

Purpose

This study aims to investigate the perceived benefits arising from tourist activities at natural disaster sites, to analyze the influence of perceived benefits on satisfaction and behavioral intentions and to identify origin region’s moderating role.

Design/methodology/approach

A research model containing dark tourism motivations (DTMs), tourist perceived benefits (TPBs), tourist satisfaction (TS), protection intention (PI) and loyalty intention (LIs) was developed, and visitor origin was introduced as a moderating variable. Taking the 5·12 Wenchuan Earthquake Memorial Museum as a case site, data were obtained by distributing questionnaires on-site, and the model was tested using partial least squares-structural equation modeling (PLS-SEM).

Findings

DTMs had a significant effect on cognitive and affective benefits, and TPBs significantly affected TS, PI and LIs, with satisfaction playing a partial mediating role. The origins of tourists showed a moderating role in part of the influence relationship of perceived benefits.

Practical implications

This study explored the perceived benefits among dark tourists and built a research model of their influence on tourist satisfaction and behavior. This study not only provides suggestions for managers related to dark tourism development in natural disaster areas, but also offers the possibility of enhancing tourist dark tourism experiences by interpreting the psychology and behavior of dark tourists.

Originality/value

This research adopted a new perspective of the decision-making behavior of dark tourists. The perceived benefits arising from visiting natural disaster sites were analyzed and the relationships between TBSs and motivation, TS, PI and LIs were examined. Considering the specificity of dark tourism emotions, the research also analyzed the similarities and differences in the psychology and behavior of locals and non-locals in dark tourism. The research results enrich and deepen the theoretical study of dark tourism.

研究目的

本文旨在探讨游客在自然灾难遗址地进行旅游活动时产生的感知收获, 分析感知收获对游客满意度和行为意向的影响, 并识别来源地在其中的调节效应。

研究设计/方法论/研究方法

构建了一个包含旅游动机、感知收获、满意度、保护意愿和忠诚意向等多个变量在内的研究模型, 并引入游客来源地作为调节变量。而后, 选取5·12汶川特大地震纪念馆作为案例地, 通过现场发放问卷的形式获取数据, 并采用PLS-SEM对模型进行了检验。

研究发现

旅游动机对认知收获和情感收获均具有显著影响; 感知收获显著影响满意度、保护意愿和忠诚意向, 同时满意度在上述影响关系中呈现部分中介作用; 游客来源地在感知收获的部分影响关系中(旅游动机→感知收获、感知收获→保护意愿)呈现出一定的调节作用。

独创性/价值

文章采用了一种新的视角来研究自然灾难遗址地游客的行为决策机制。通过实证数据分析了游客的感知收获, 并进一步考察了其与旅游动机、满意度、保护意愿和忠诚意向之间的影响关系。考虑到灾难遗址地旅游的独特情感特征, 文章还分析了不同来源地(本地—非本地)的游客在旅游过程中呈现出的心理与行为差异。本研究能在一定程度上丰富和深化黑色旅游的理论研究。

Propósito

Este estudio persigue investigar los beneficios percibidos derivados de la actividad turística en lugares afectados por catástrofes naturales, para así analizar la influencia que dichos beneficios ejercen sobre la satisfacción y el comportamiento planificado, e identificar el papel moderador de la región de origen.

Diseño/metodología/enfoque

Se elaboró un modelo de investigación que contiene las variables de motivación por el turismo oscuro, beneficio percibido, satisfacción, protección e intenciones de lealtad, así como la variable moderadora origen. Tomando como área de investigación el Museo Conmemorativo del Terremoto de Wenchuan 5.12, los datos fueron obtenidos distribuyendo cuestionarios in situ. La técnica de análisis de datos aplicada fue el Modelado de Ecuaciones Estructurales de Mínimos Cuadrados Parciales (PLS-SEM)

Hallazgos

La motivación por el turismo oscuro tuvo un efecto significativo en los beneficios cognitivos y afectivos, y los beneficios percibidos afectaron significativamente a la satisfacción, protección e intenciones de lealtad, siendo la satisfacción lo que desempeña un papel mediador parcial. El origen de los turistas mostró un papel moderador en cuanto a la relación de influencia de los beneficios percibidos.

Originalidad/valor

Esta investigación adoptó una nueva perspectiva en el comportamiento de toma de decisiones en los turistas de turismo oscuro, analizó los beneficios percibidos del turismo de oscuro en los lugares donde se produjeron las catástrofes naturales, y examinó la relación entre los beneficios percibidos y la motivación, la satisfacción, la protección y la intención de lealtad. Teniendo en cuenta la especificidad de las emociones del turismo oscuro, la investigación también analizó las similitudes y diferencias entre la psicología y el comportamiento de los turistas locales y no locales en lo respectivo al turismo oscuro. Los resultados de la investigación enriquecen y ofrecen un acercamiento más profundo a los estudios teóricos del turismo oscuro.

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Article
Publication date: 9 November 2020

Yonghong Zhang, Shuhua Mao and Yuxiao Kang

With the massive use of fossil energy polluting the natural environment, clean energy has gradually become the focus of future energy development. The purpose of this article is…

335

Abstract

Purpose

With the massive use of fossil energy polluting the natural environment, clean energy has gradually become the focus of future energy development. The purpose of this article is to propose a new hybrid forecasting model to forecast the production and consumption of clean energy.

Design/methodology/approach

Firstly, the memory characteristics of the production and consumption of clean energy were analyzed by the rescaled range analysis (R/S) method. Secondly, the original series was decomposed into several components and residuals with different characteristics by the ensemble empirical mode decomposition (EEMD) algorithm, and the residuals were predicted by the fractional derivative grey Bernoulli model [FDGBM (p, 1)]. The other components were predicted using artificial intelligence (AI) models (least square support vector regression [LSSVR] and artificial neural network [ANN]). Finally, the fitting values of each part were added to get the predicted value of the original series.

Findings

This study found that clean energy had memory characteristics. The hybrid models EEMD–FDGBM (p, 1)–LSSVR and EEMD–FDGBM (p, 1)–ANN were significantly higher than other models in the prediction of clean energy production and consumption.

Originality/value

Consider that clean energy has complex nonlinear and memory characteristics. In this paper, the EEMD method combined the FDGBM (P, 1) and AI models to establish hybrid models to predict the consumption and output of clean energy.

Details

Grey Systems: Theory and Application, vol. 11 no. 4
Type: Research Article
ISSN: 2043-9377

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Article
Publication date: 10 November 2023

Yonghong Zhang, Shouwei Li, Jingwei Li and Xiaoyu Tang

This paper aims to develop a novel grey Bernoulli model with memory characteristics, which is designed to dynamically choose the optimal memory kernel function and the length of…

99

Abstract

Purpose

This paper aims to develop a novel grey Bernoulli model with memory characteristics, which is designed to dynamically choose the optimal memory kernel function and the length of memory dependence period, ultimately enhancing the model's predictive accuracy.

Design/methodology/approach

This paper enhances the traditional grey Bernoulli model by introducing memory-dependent derivatives, resulting in a novel memory-dependent derivative grey model. Additionally, fractional-order accumulation is employed for preprocessing the original data. The length of the memory dependence period for memory-dependent derivatives is determined through grey correlation analysis. Furthermore, the whale optimization algorithm is utilized to optimize the cumulative order, power index and memory kernel function index of the model, enabling adaptability to diverse scenarios.

Findings

The selection of appropriate memory kernel functions and memory dependency lengths will improve model prediction performance. The model can adaptively select the memory kernel function and memory dependence length, and the performance of the model is better than other comparison models.

Research limitations/implications

The model presented in this article has some limitations. The grey model is itself suitable for small sample data, and memory-dependent derivatives mainly consider the memory effect on a fixed length. Therefore, this model is mainly applicable to data prediction with short-term memory effect and has certain limitations on time series of long-term memory.

Practical implications

In practical systems, memory effects typically exhibit a decaying pattern, which is effectively characterized by the memory kernel function. The model in this study skillfully determines the appropriate kernel functions and memory dependency lengths to capture these memory effects, enhancing its alignment with real-world scenarios.

Originality/value

Based on the memory-dependent derivative method, a memory-dependent derivative grey Bernoulli model that more accurately reflects the actual memory effect is constructed and applied to power generation forecasting in China, South Korea and India.

Details

Grey Systems: Theory and Application, vol. 14 no. 1
Type: Research Article
ISSN: 2043-9377

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Article
Publication date: 31 May 2023

Md Jahidur Rahman, Hongtao Zhu and Xinyi Jiang

This study aims to investigate whether auditors compromise their independence for economically important clients in family business settings.

287

Abstract

Purpose

This study aims to investigate whether auditors compromise their independence for economically important clients in family business settings.

Design/methodology/approach

The authors empirically examine the research question based on China for the years 2011 to 2020. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client audit fees as a proxy for client importance. To address endogeneity issues in the selection of family firms, the authors use the two-stage least squares regression model and, subsequently, the propensity score matching and Hausman firm fixed effect modeling.

Findings

This study reveals that the propensity to issue modified audit opinions is positively correlated with client importance. Big-N auditors are more likely to issue modified audit opinions for their economically important family firm clients, whereas such evidence is not found for non-Big-N auditors. Results are consistent and robust to endogeneity test and sensitivity analysis.

Originality/value

This study enriches the literature on auditor independence and the effect of family firms’ ownership structure factors on audit reporting behavior for their economically important clients. Findings may prove useful for managers and practitioners interested in family business.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 15 August 2019

Simona Di Fraia and P. Nithiarasu

This study aims at developing a comprehensive model for the analysis of electro-osmotic flow (EOF) through a fluid-saturated porous medium. To fully understand and exploit a…

215

Abstract

Purpose

This study aims at developing a comprehensive model for the analysis of electro-osmotic flow (EOF) through a fluid-saturated porous medium. To fully understand and exploit a number of applications, such a model for EOF through porous media is essential.

Design/methodology/approach

The proposed model is based on a generalised set of governing equations used for modelling flow through fluid saturated porous media. These equations are modified to incorporate appropriate modifications to represent electro-osmosis (EO). The model is solved through the finite element method (FEM). The validity of the proposed numerical model is demonstrated by comparing the numerical results of internal potential and velocity distribution with corresponding analytical expressions. The model introduced is also used to carry out a sensitivity analysis of the main parameters that control EOF.

Findings

The analysis carried out confirms that EO in free channels without porous obstruction is effective only at small scales, as largely discussed in the available literature. Using porous media makes EO independent of the channel scale. Indeed, as the channel size increases, the presence of the charged porous medium is essential to induce fluid flow. Moreover, results demonstrate that flow is significantly affected by the characteristics of the porous medium, such as particle size, and by the zeta potential acting on the charged surfaces.

Originality/value

To the best of the authors’ knowledge, a comprehensive FEM model, based on the generalised equations to simulate EOF in porous media, is proposed here for the first time.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 29 no. 12
Type: Research Article
ISSN: 0961-5539

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Book part
Publication date: 8 August 2022

Narjess Aloui and Imen Sdiri

Customer experience (CX) has become a major concern of business managers around the world and is considered a determinant factor of continuing corporate success. Despite the…

Abstract

Customer experience (CX) has become a major concern of business managers around the world and is considered a determinant factor of continuing corporate success. Despite the growing number of research studies focusing on the topic, knowledge remains underexamined in general, and specifically in terms of online users. Understanding how online platforms inspire travel experience is increasingly pertinent as visual contents acquire insignificance. This is especially relevant when travel is restricted such as during the COVID-19 outbreak. Nevertheless, there is a gap in the literature research on online CX in online visitor attractions. The study aimed to investigate the visitors' reviews of online visits during the lockdown. The research has followed the Netnography approach as modern qualitative research to understand the online CX of visiting virtually the attractions.

The results revealed three dimensions of cyber-tourist experiences related to the tourism-driven with its four subdimensions, the emotional reaction and expectation, and satisfaction and behavior intentions. The study adds to the better knowledge of the modern research methods dealing with the cyber-customer experience (CCX) by examining the Netnography method.

This research is a pioneering attempt to mitigate the impact of COVID-19 on tourists' experience and to highlight the opportunities for tourism practitioners to profit from the online presence, to be more accessible, and to increase their traffic to guaranty their online visibility.

Details

Contemporary Approaches Studying Customer Experience in Tourism Research
Type: Book
ISBN: 978-1-80117-632-3

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