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Article
Publication date: 14 March 2018

Keryn Chalmers, David Hay and Hichem Khlif

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…

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Abstract

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.

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Journal of Accounting Literature, vol. 42 no. 1
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 24 June 2024

Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu

Free Access. Free Access

Abstract

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Cognitive Psychology and Tourism
Type: Book
ISBN: 978-1-80262-579-0

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Article
Publication date: 1 November 1994

Delavar G. Shenas

Presents results of data obtained regarding faculty attitudes concerning the ethical propriety of and estimated faculty involvement with 38 activities. A questionnaire was sent to…

253

Abstract

Presents results of data obtained regarding faculty attitudes concerning the ethical propriety of and estimated faculty involvement with 38 activities. A questionnaire was sent to 480 randomly selected information systems (IS) academicians. Insights into the ethical standards of IS faculty are provided by the data, as well as the indication that a significant minority of faculty are estimated to be involved in most activities contrary to normative standards of ethical conduct, as prescribed by peers. Also identifies several attitudinal differences, based on demographic characteristics of respondents and institutions.

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Kybernetes, vol. 23 no. 8
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 7 July 2020

Jiehao Li, Junzheng Wang, Shoukun Wang, Hui Peng, Bomeng Wang, Wen Qi, Longbin Zhang and Hang Su

This paper aims on the trajectory tracking of the developed six wheel-legged robot with heavy load conditions under uncertain physical interaction. The accuracy of trajectory…

648

Abstract

Purpose

This paper aims on the trajectory tracking of the developed six wheel-legged robot with heavy load conditions under uncertain physical interaction. The accuracy of trajectory tracking and stable operation with heavy load are the main challenges of parallel mechanism for wheel-legged robots, especially in complex road conditions. To guarantee the tracking performance in an uncertain environment, the disturbances, including the internal friction, external environment interaction, should be considered in the practical robot system.

Design/methodology/approach

In this paper, a fuzzy approximation-based model predictive tracking scheme (FMPC) for reliable tracking control is developed to the six wheel-legged robot, in which the fuzzy logic approximation is applied to estimate the uncertain physical interaction and external dynamics of the robot system. Meanwhile, the advanced parallel mechanism of the electric six wheel-legged robot (BIT-NAZA) is presented.

Findings

Co-simulation and comparative experimental results using the BIT-NAZA robot derived from the developed hybrid control scheme indicate that the methodology can achieve satisfactory tracking performance in terms of accuracy and stability.

Originality/value

This research can provide theoretical and engineering guidance for lateral stability of intelligent robots under unknown disturbances and uncertain nonlinearities and facilitate the control performance of the mobile robots in a practical system.

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Assembly Automation, vol. 40 no. 5
Type: Research Article
ISSN: 0144-5154

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Article
Publication date: 9 August 2022

Bingjun Li, Shuhua Zhang, Wenyan Li and Yifan Zhang

Grey modeling technique is an important element of grey system theory, and academic articles applied to agricultural science research have been published since 1985, proving the…

481

Abstract

Purpose

Grey modeling technique is an important element of grey system theory, and academic articles applied to agricultural science research have been published since 1985, proving the broad applicability and effectiveness of the technique from different aspects and providing a new means to solve agricultural science problems. The analysis of the connotation and trend of the application of grey modeling technique in agricultural science research contributes to the enrichment of grey technique and the development of agricultural science in multiple dimensions.

Design/methodology/approach

Based on the relevant literature selected from China National Knowledge Infrastructure, the Web of Science, SpiScholar and other databases in the past 37 years (1985–2021), this paper firstly applied the bibliometric method to quantitatively visualize and systematically analyze the trend of publication, productive author, productive institution, and highly cited literature. Then, the literature is combed by the application of different grey modeling techniques in agricultural science research, and the literature research progress is systematically analyzed.

Findings

The results show that grey model technology has broad prospects in the field of agricultural science research. Agricultural universities and research institutes are the main research forces in the application of grey model technology in agricultural science research, and have certain inheritance. The application of grey model technology in agricultural science research has wide applicability and precise practicability.

Originality/value

By analyzing and summarizing the application trend of grey model technology in agricultural science research, the research hotspot, research frontier and valuable research directions of grey model technology in agricultural science research can be more clearly grasped.

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Grey Systems: Theory and Application, vol. 12 no. 4
Type: Research Article
ISSN: 2043-9377

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Article
Publication date: 15 October 2024

Mengli Wu, Yilong Xu, Xuhao Wang, Hao Liu, Guanhao Li, Chengfa Wang, Yiran Cao and Zhiyong Guo

This paper aims to present the mechanical design and kinematics of a novel rigid-flexible coupling hybrid robot to develop a promising aeroengine blades in situ repair technology.

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Abstract

Purpose

This paper aims to present the mechanical design and kinematics of a novel rigid-flexible coupling hybrid robot to develop a promising aeroengine blades in situ repair technology.

Design/methodology/approach

According to requirements analysis, a novel rigid-flexible coupling hybrid robot is proposed by combining a three degrees of freedom (DOF) parallel mechanism with a flexible continuum section. Then the kinematics models of both parallel mechanism and flexible continuum section are derived respectively. Finally, based on equivalent joint method, a two-step numerical iterative inverse kinematics algorithm is proposed for the whole robot: (1) the flexible continuum section is equivalently transformed to a 2-DOF spherical joint, thus the approximate analytical inverse kinematic solution can be obtained; (2) the accurate solution is derived by an iterative derivation of both parallel mechanism and flexible continuum section.

Findings

To verify structure scheme and the proposed kinematics modeling method, numerical simulations and prototype experiments are implemented. The results show that the proposed kinematics algorithm has sufficient accuracy and computational efficiency in the whole available workspace, that is end-effector position error and orientation error are less than 0.2 mm and 0.01° respectively, and computation time is less than 0.22s.

Originality/value

A novel rigid-flexible coupling hybrid robot for aeroengine blades in situ repair is designed. A two-step numerical iterative inverse kinematics algorithm is proposed for this unique hybrid robots, which has good accuracy and computational efficiency.

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Engineering Computations, vol. 41 no. 10
Type: Research Article
ISSN: 0264-4401

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Article
Publication date: 10 January 2025

Taozhi Zhuang, Haojie Ji, Ying Wang, Hongjuan Wu and Meiling Zeng

Globally, co-production is of great significance in promoting neighborhood regeneration. However, in the Chinese context, characterized by a governance system with strong…

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Abstract

Purpose

Globally, co-production is of great significance in promoting neighborhood regeneration. However, in the Chinese context, characterized by a governance system with strong government discourse power and a tradition of passive public participation, co-production has faced significant challenges. To address issues, this paper aims to deeply understand the co-production behaviors and strategy choices of local governments and residents in the co-produced neighborhood regeneration.

Design/methodology/approach

An evolutionary game approach was utilized as the research method to analyze the interest interactions between the two parties, the differences and similarities in strategy choices and the influencing factors in government and resident-initiated project types, respectively. Chongqing was selected as the case area for empirical analysis, with data derived from project materials and in-depth interviews.

Findings

This study revealed dynamic interactions between local governments and residents, significant differences between the two project types regarding co-production levels, the positive role of residents' perceived loss and the effect of marginal benefits on critical influencing factors.

Originality/value

Drawing upon co-production theory, this paper elucidates how different levels of co-production are implemented and highlights the differences between the two types of neighborhood regeneration projects within governance systems characterized by strong state discourse power and a lack of public participation tradition. It addresses current issues and provides critical references for government policymakers and urban planners to make informed decisions and promote co-produced neighborhood rehabilitation projects.

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Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

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Book part
Publication date: 2 September 2024

Vasilii Erokhin and Tianming Gao

Sustainable development is inseparable from rational and responsible use of resources and promotion of green entrepreneurship. The contemporary green development agenda…

Abstract

Sustainable development is inseparable from rational and responsible use of resources and promotion of green entrepreneurship. The contemporary green development agenda encompasses climate, economic, technical, social, cultural, and political dimensions. International efforts to greening the global development are conducted by the major economies, including China as the world’s largest consumer of energy and the biggest emitter of greenhouse gases. China is aware of its environmental problems, as well as of its part of the overall responsibility for the accomplishment of the sustainable development goals. By means of the decarbonization efforts, the latter are integrated both into the national development agenda (the concept of ecological civilization) and China’s international initiatives (the greening narrative within the Belt and Road Initiative). Over the past decade, China has made a breakthrough on the way to promoting green entrepreneurship and greening of its development (better quality of air and water, renewable energy, electric vehicles, and organic farming). On the other hand, emissions remain high, agricultural land loses productivity, and freshwater resources degrade due to climate change. In conventional industries (oil, coal mining, and electric and thermal energy), decarbonization faces an array of impediments. In this chapter, the authors summarize fundamental provisions of China’s approach to building an ecological civilization and measures to reduce emissions and achieve the carbon neutrality status within the nearest decades. The analysis of obstacles to the decarbonization of the economy and possible prospects for the development of green entrepreneurship summarizes China’s practices for possible use in other countries.

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Emerging Patterns and Behaviors in a Green Resilient Economy
Type: Book
ISBN: 978-1-83549-781-4

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Article
Publication date: 10 June 2020

Hui Li, Che-Hui Lien, Stephen W. Wang, Tien Wang and Weiwei Dong

The purpose of this study is to investigate the influence of three sources of social representation (i.e. direct experience of an event, the media and social interaction) on…

2409

Abstract

Purpose

The purpose of this study is to investigate the influence of three sources of social representation (i.e. direct experience of an event, the media and social interaction) on tourists’ formation of event image; to examine the effect of event image, satisfaction and city image on tourists’ revisit intentions to the host city; and to explore the mediating role of city image.

Design/methodology/approach

This study used the 28th Qingdao International Beer Festival (QIBF) as the case for verifying the relationships in the proposed model. The survey was conducted in Qingdao and 366 valid observations were collected. Structural equation modeling was used to validate the research model.

Findings

Event image is found to be significantly and positively influenced by direct experience of an event and social interaction. City image and satisfaction are important predictors of revisit intention. The meaning of event image is transferred to city image. City image plays a pivotal role in mediating the effect of event image and satisfaction on revisit intention to the host city.

Research limitations/implications

This study surveyed Chinese tourists attending QIBF in Qingdao and consequently the outcomes may lack generalizability. This research did not survey foreign tourists. Thus, the differences of attitudes and behaviors between Chinese and foreign tourists are not compared.

Practical implications

The outcomes provide insights into how a city manager can organize an event to enhance tourists’ intentions to revisit the city.

Originality/value

This study represents one of the few studies that use both social representation theory and the theory of brand image transfer in examining the influence of external social contexts on tourists’ formation of event image and investigates how the unique meaning of event activities is transferred to city image. In addition, the mediating role of city image is fully explored in this research.

研究目的

本研究的目的包括(1)探究社会表征的三个来源(事件的直接体验, 媒体影响, 社会互动)对游客事件形象评价的影响;(2)验证事件形象、满意度、城市形象对游客重访举办地意愿的影响;(3)检验城市形象的中介作用。

研究方法

本研究以第28届青岛国际啤酒节为案例研究对象, 来验证模型中的变量关系。调研在青岛进行, 共收集有效问卷366份。通过结构方程模型来验证研究假设。

结论

事件形象评价受到直接体验和社会互动的显著积极影响。城市形象和满意度是游客重访意愿重要的影响因素, 事件形象的内涵转移到城市形象。城市形象在事件形象和满意度对重访意愿的影响作用中起到重要的中介作用。

研究局限

本研究对参加青岛国际啤酒节的中国游客进行调研, 结果可能缺少普适性。本研究没有调研外国游客, 缺少中外游客的态度和行为差异的对比。

实践意义

研究结论对于城市管理者如何更好的组织事件活动以提升游客重访城市的意愿提供了新的思路。

价值

本研究将社会表征理论和品牌形象理论应用到事件营销当中, 解释了游客事件形象评价的形成过程中外部社会情境的影响, 以及事件活动的独特内涵向城市形象转移的过程。同时, 本研究验证了城市形象在事件形象和满意度对重访意愿的影响作用中的中介作用。

关键词

事件形象, 城市形象, 满意度, 重访意愿, 社会表征理论

文章类型

研究论文

Propósitos de investigación

(1) explorar el impacto de tres fuentes de representación social (experiencia directa de eventos, influencia de los medios, interacción social) en la evaluación de la imagen del evento de los turistas; (2) Verificar el impacto de la imagen del evento, la satisfacción y la imagen de la ciudad en la voluntad de los turistas para volver a visitar el lugar; (3) verificar el papel mediador de la imagen de la ciudad.

Métodos de investigación

Este estudio toma el 28° Festival Internacional de Cerveza de Qingdao como un objeto de estudio de caso para verificar la relación de las variables en el modelo. La encuesta se realizó en Qingdao y se recolectó un total de 366 cuestionarios válidos. El modelo de ecuación estructural se utiliza para verificar la hipótesis de investigación.

Conclusión

El estudio muestra que la experiencia directa de los eventos y la interacción social tienen un impacto positivo y significativo en la evaluación de la imagen del evento. La imagen de la ciudad y la satisfacción son factores importantes que influyen en la voluntad de los turistas a volver a visitar. Los resultados de la investigación muestran que la imagen de la ciudad desempeña un importante papel de mediación en el efecto de la imagen del evento y la satisfacción en la voluntad de volver a visitar.

Limitaciones de investigación

este estudio encuestó a los turistas que participaron en el Festival Internacional de Cerveza de Qingdao, y los resultados pueden carecer de generalidad. Este estudio no investigó a los turistas extranjeros, solo a los turistas chinos, por eso careció de una comparación de las diferencias en actitudes y comportamientos entre los turistas chinos y extranjeros.

Importancia práctica

las conclusiones de la investigación proporcionan nuevas ideas sobre cómo los administradores de la ciudad pueden organizar mejor las actividades del evento para aumentar la voluntad de los turistas a visitar la ciudad nuevamente.

Valor

este estudio aplica la teoría de la representación social y la teoría de la imagen de marca al marketing de eventos, explicando el impacto de los contextos sociales externos en la formación de la evaluación de imágenes de eventos turísticos y el proceso de transferir la connotación única de las actividades de eventos a la imagen urbana. Al mismo tiempo, este estudio demuestra que el papel mediador de la imagen de la ciudad tiene un impacto de la imagen del evento y la satisfacción en la voluntad de volver a visitar.

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Article
Publication date: 18 April 2017

Yi Bao, Song Cen and Chenfeng Li

A simple shape-free high-order hybrid displacement function element method is presented for precise bending analyses of Mindlin–Reissner plates. Three distortion-resistant and…

186

Abstract

Purpose

A simple shape-free high-order hybrid displacement function element method is presented for precise bending analyses of Mindlin–Reissner plates. Three distortion-resistant and locking-free eight-node plate elements are proposed by utilizing this method.

Design/methodology/approach

This method is based on the principle of minimum complementary energy, in which the trial functions for resultant fields are derived from two displacement functions, F and f, and satisfy all governing equations. Meanwhile, the element boundary displacements are determined by the locking-free arbitrary order Timoshenko’s beam functions. Then, three locking-free eight-node, 24-DOF quadrilateral plate-bending elements are formulated: HDF-P8-23β for general cases, HDF-P8-SS1 for edge effects along soft simply supported (SS1) boundary and HDF-P8-FREE for edge effects along free boundary.

Findings

The proposed elements can pass all patch tests, exhibit excellent convergence and possess superior precision when compared to all other existing eight-node models, and can still provide good and stable results even when extremely coarse and distorted meshes are used. They can also effectively solve the edge effect by accurately capturing the peak value and the dramatical variations of resultants near the SS1 and free boundaries. The proposed eight-node models possess potential in engineering applications and can be easily integrated into commercial software.

Originality/value

This work presents a new scheme, which can take the advantages of both analytical and discrete methods, to develop high-order mesh distortion-resistant Mindlin–Reissner plate-bending elements.

Details

Engineering Computations, vol. 34 no. 2
Type: Research Article
ISSN: 0264-4401

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