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Available. Open Access. Open Access
Article
Publication date: 18 October 2018

Yang Guan, Shengbo Eben Li, Jingliang Duan, Wenjun Wang and Bo Cheng

Decision-making is one of the key technologies for self-driving cars. The high dependency of previously existing methods on human driving data or rules makes it difficult to model…

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Abstract

Purpose

Decision-making is one of the key technologies for self-driving cars. The high dependency of previously existing methods on human driving data or rules makes it difficult to model policies for different driving situations.

Design/methodology/approach

In this research, a probabilistic decision-making method based on the Markov decision process (MDP) is proposed to deduce the optimal maneuver automatically in a two-lane highway scenario without using any human data. The decision-making issues in a traffic environment are formulated as the MDP by defining basic elements including states, actions and basic models. Transition and reward models are defined by using a complete prediction model of the surrounding cars. An optimal policy was deduced using a dynamic programing method and evaluated under a two-dimensional simulation environment.

Findings

Results show that, at the given scenario, the self-driving car maintained safety and efficiency with the proposed policy.

Originality/value

This paper presents a framework used to derive a driving policy for self-driving cars without relying on any human driving data or rules modeled by hand.

Details

Journal of Intelligent and Connected Vehicles, vol. 1 no. 2
Type: Research Article
ISSN: 2399-9802

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Book part
Publication date: 4 September 2015

Jacqueline A. Burke and Hakyin Lee

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times…

Abstract

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times as a means of improving auditor independence. For example, in the United States, the Public Company Accounting Oversight Board (PCAOB) has considered mandatory rotation as a solution to the independence problem (PCAOB, 2011) and the European Parliament approved legislation that will require mandatory rotation in the near future (Council of European Union, 2014). The concept of implementing a mandatory rotation policy has been encouraged by some constituents of audited financial statements and rejected by other constituents of audited financial statements. Although there are apparent pros and cons of such a policy, the developmental process of such a policy in this country has not necessarily been an open-democratic, objective process. Universal mandatory rotation may or may not be the ideal solution; however, an open-democratic, objective process is needed to facilitate the development of a solution that considers the needs of all major stakeholders of audited financial statements – not simply accounting firms and public companies, but also investors. The purpose of this paper is to critically examine key issues relating to mandatory rotation and to encourage and stimulate future research and ongoing dialogue regarding this issue, in spite of efforts by certain constituents to silence the issue. This paper provides an overview of the various reasons, including practical, theoretical, political, and self-motivated reasons, why a mandatory rotation policy has not been implemented in the United States in order to address the potential conflict of interest between the auditor and client. This paper will also discuss how some deliberations of mandatory rotation have been flawed. The paper concludes with a summary of key issues along with two approaches for regulators, policy makers, and academics to consider as ways to improve the process and address auditor independence. The authors are not advocating for any specific solution; however, we are advocating for a more objective, unified approach and for the dialogue regarding auditor rotation to continue.

Details

Sustainability and Governance
Type: Book
ISBN: 978-1-78441-654-6

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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.

Details

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

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Available. Open Access. Open Access
Article
Publication date: 3 March 2022

Yuanyuan Hu and Jiali Fang

This study investigates whether corporate executives, who are university alumni, influence each other's firm corporate social responsibility (CSR) performance.

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Abstract

Purpose

This study investigates whether corporate executives, who are university alumni, influence each other's firm corporate social responsibility (CSR) performance.

Design/methodology/approach

Drawing on social network theory, the authors hypothesise that a firm's CSR performance is positively associated with its peer firms' average CSR performance when the executives of the firm and its peer firms are university alumni. The study employs data from 1,685 listed firms and 4,906 executives who graduated from 585 different universities in China and runs multivariate regressions.

Findings

The results reveal a sizeable university peer influence on CSR performance. Such influence is even stronger for executives who graduated from elite universities (e.g. 985 or 211 universities), and universities or programmes that provide more opportunities for alumni reunions or networking (e.g. MBAs/EMBAs). Executives who are more influential in making firm decisions (e.g. CEOs/CFOs), as well as firms that are more likely to mimic the behaviour of others, also show higher degrees of university peer influence.

Practical implications

The results highlight the role of education in ethical decision-making.

Originality/value

This study documents evidence on a new determinant of firm CSR performance. The study sheds light on the impact of non-institutionalised personal ties, for example, university alumni networks, on CSR performance.

Details

China Accounting and Finance Review, vol. 24 no. 1
Type: Research Article
ISSN: 1029-807X

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Article
Publication date: 13 September 2022

Yongfeng Zhu, Zilong Wang and Jie Yang

The existing three-stage network Data Envelopment Analysis (DEA) models with shared input are self-assessment model that are prone to extreme efficiency scores in pursuit of…

200

Abstract

Purpose

The existing three-stage network Data Envelopment Analysis (DEA) models with shared input are self-assessment model that are prone to extreme efficiency scores in pursuit of decision-making units (DMUs) efficiency maximization. This study aims to solve the sorting failure problem of the three-stage network DEA model with shared input and applies the proposed model to evaluate innovation resource allocation efficiency of Chinese industrial enterprises.

Design/methodology/approach

A three-stage network cross-DEA model considering shared input is proposed by incorporating the cross-efficiency model into the three-stage network DEA model. An application of the proposed model in the innovation resource allocation of industrial enterprise is implemented in 30 provinces of China during 2015–2019.

Findings

The efficiency of DMU would be overestimated if the decision-maker preference is overlooked. Moreover, the innovation resource allocation performance of Chinese industrial enterprises had a different spatial distribution, with high in eastern and central China and low in western China. Eastern China was good at knowledge production and technology development but not good at commercial transformation. Northeast China performed well in technology development and commercial conversion but not in knowledge production. The central China did not perform well in terms of technology development.

Originality/value

A three-stage network DEA model with shared input is proposed for the first time, which makes up for the problem of sorting failure of the general three-stage network model.

Details

Kybernetes, vol. 52 no. 12
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 18 October 2011

Alexandra Kanellou and Charalambos Spathis

The purpose of this article is to provide a selective and comprehensive literature review based on previous research within auditing and enterprise systems (ES). This is done to…

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Abstract

Purpose

The purpose of this article is to provide a selective and comprehensive literature review based on previous research within auditing and enterprise systems (ES). This is done to identify research gaps, propose directions for future research and guide researchers and practitioners on how to better synthesize these two areas. Interaction between ES and auditing is in need of more academic research and practical investigation, which may lead to the development of better solutions, guidelines and frameworks.

Design/methodology/approach

A total of 31 academic studies from 2000 to 2010 were included in this study. After reading these studies, different areas had been selected and were addressed in five categories: the future of audit in ES environment, modern audit tools and techniques, changes of auditors' role, differences in perceptions between financial auditors and IT auditors, ERP and compliance with regulations.

Findings

ES implementation results in audit process reengineering and increases the need of continuous monitoring of transactions. The presence of IT auditors becomes critical, while financial auditors are asked to enhance their skills in order to be able to conduct effective audit tests. Modern audit tools and techniques must be used so that internal control processes will be appropriate for an ES.

Research limitations/implications

It is not an exhaustive list and some relevant publications might have been overlooked. Much literature has been scanned by reading the title only. In order to conduct a comprehensive review the topical focus was kept relatively narrow on auditing and ES.

Practical implications

Researchers and practitioners must take into consideration the interaction between ES and auditing in order to advance research in this area. Companies must understand the changes that occur in the audit procedure due to ES implementation, so that they will design efficient audit tests and auditors must enhance their knowledge in order to be able to conduct these tests effectively.

Originality/value

This study uncovers and classifies current research within auditing and ES (focusing mostly on ERP systems).

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Article
Publication date: 6 February 2025

Jingyu Cao, Jiusheng Bao, Yan Yin, Cheng Liu, Xiaolong Wang and Jiao Yang

This study aims to develop a large gap nanomagnetic liquid sealing technology to address the problems of significant deformation, vibration, and radial oscillation caused by harsh…

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Abstract

Purpose

This study aims to develop a large gap nanomagnetic liquid sealing technology to address the problems of significant deformation, vibration, and radial oscillation caused by harsh working conditions such as low assembly and processing accuracy, heavy load, and high speed in mechanical equipment.

Design/methodology/approach

Based on the principle of magnetic liquid sealing structure, a large gap magnetic fluid sealing scheme based on axial and radial distribution was proposed, equipped with self-made silicone oil–based magnetic fluid. Taking the common roller in mining equipment as an example, sealing performance tests were conducted using a mining roller running resistance test bench in the simulated underground environment.

Findings

In routine environmental tests, the running resistance of the new magnetic liquid sealing roller is reduced by an average of 7.6% and 34.3% compared to the labyrinth sealing roller, respectively; In long-term environmental tests, the running resistance of the new magnetic liquid sealing roller decreased by an average of 16.2% compared to the labyrinth sealing roller, it is recommended to equip it with self-made silicone oil–based magnetic fluid; In vibration environmental tests, the running resistance of the new magnetic liquid sealing roller is more stable compared to the magnetic liquid sealing roller with only axial distribution.

Originality/value

The research results have important theoretical and practical value in compensating for the shortcomings of magnetic fluid sealing structure and expanding the application fields of magnetic fluid.

Details

Industrial Lubrication and Tribology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0036-8792

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Book part
Publication date: 18 November 2020

Luis Miguel Bolívar

One of the main concerns in human resource management around the world is how education is encouraging the understanding of global issues, cultures, technological changes and…

Abstract

One of the main concerns in human resource management around the world is how education is encouraging the understanding of global issues, cultures, technological changes and social trends to make appropriate decisions in firm management. This chapter will aim to illustrate the main issues in international business (IB) theory and practice that need to be considered in configurating a global-minded curriculum that is able to produce global-minded human resources. Hence, to determine what inputs must be considered in building an exceptional curriculum and successful educational strategies, the author observe the assertions from three perspectives: first, the contributors to the IB and the multinational enterprise theory; second, the author explores the stakeholders’ perspective, who see the benefits and assume the consequences of education in the field; and third, the author reviews the researchers who in recent years have studied the problems and trends of the discipline.

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Article
Publication date: 20 October 2022

Yan Peng, Jian Tian, Xing Zhou and Lunwen Wu

This study aims to examine how and when leader humility influences subordinates’ proactive customer service performance (PCSP). Drawing upon the conservation of resources theory…

1111

Abstract

Purpose

This study aims to examine how and when leader humility influences subordinates’ proactive customer service performance (PCSP). Drawing upon the conservation of resources theory, this study theorizes a moderated mediation model with relational energy as the mediator and person–supervisor fit (P-S fit) as the moderator.

Design/methodology/approach

This study conducted a three-wave survey in 20 hotels in China, collecting 467 valid questionnaires from frontline employees and supervisors. Hierarchical regression analysis and the PROCESS procedure were adopted for data analyses.

Findings

Leader humility can facilitate followers’ PCSP, and relational energy mediates this relationship. Furthermore, P-S fit amplifies leader humility’s direct influence on relational energy, as well as magnifies leader humility’s indirect effect on PCSP through relational energy.

Research limitations/implications

Companies need to be more concerned about selecting qualified candidates for management positions and fostering their humility via training, focus on employees’ relational energy and P-S fit and attempt to encourage PCSP in multiple ways.

Originality/value

Research on PCSP has largely neglected the influence of leader humility, which has the potential to be particularly effective in today’s hospitality industry, characterized by high dynamics. This study extends the literature on PCSP by connecting it with leader humility. It also provides new insights into the mechanism and boundary condition from a relational and resource perspective.

Details

International Journal of Contemporary Hospitality Management, vol. 35 no. 5
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 3 May 2016

Patryk Adam Jakubczak and Jaroslaw Bienias

The purpose of this paper was to compare the response of selected hybrid Fibre Metal Laminates (FMLs) in the form of glass and carbon fibre aluminium laminates to dynamic and…

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Abstract

Purpose

The purpose of this paper was to compare the response of selected hybrid Fibre Metal Laminates (FMLs) in the form of glass and carbon fibre aluminium laminates to dynamic and static loads compared together.

Design/methodology/approach

The subject of examination was FMLs (Al/CFRP and Al/GFRP). The samples were subjected to low-velocity impact and quasi-static indentation. The response of laminates to the both types of loads was evaluated by comparison of force – displacement diagrams including the values of maximum forces as well as the extent and nature of structure degradation as a result of loads.

Findings

In case of Al/GFRP laminates, the analysis of characteristic relations, i.e. force – displacement and the impactor influence area in case of indentation and impact confirmed that certain parameters, i.e. the values of maximum force transferred by laminate, destruction surface area and destruction mechanisms are consistent after static and dynamic tests. Significant differences were found in destruction scale in Al/GFRP laminates despite considerable fitting of force – displacement diagrams to static and dynamic tests. Destruction surface area observed in FML carbon laminates subjected to dynamic loads was significantly smaller than after indentation but perforation area occurring at the unloaded side was much more extensive.

Practical implications

Research issues in the scope of dynamic loads by means of concentrated force in composite materials and interpretation of the effects of their impacts are extremely complex. Therefore, the attempts are made to predict the resistance to dynamic loads by means of concentrated force using statistical research methods. The test results might be useful for the design and simulations of FMLs applications in aerospace.

Originality/value

From the analysis of available literature, it appears that there are no studies exploring the issue of forecasting or comparison the effects of static and dynamic tests for hybrid FMLs. The new hybrid materials like FMLs have different mechanisms of damage initiation and propagation as a result of impact, in comparison to classic composite materials. It means that possibilities of using the static loads to predict impact resistance should be known well for all type of FMLs. Actually, there is no research about static indentation in relation to low-velocity impact of aluminium-carbon laminates. This situation encouraged the authors of the present study to undertake research in this scope. The results can demonstrate and explain why prediction of impact resistance of FMLs by using static indentation is uncertain and not always valuable.

Details

Aircraft Engineering and Aerospace Technology: An International Journal, vol. 88 no. 3
Type: Research Article
ISSN: 1748-8842

Keywords

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