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1 – 10 of over 11000Ratna Candra Sari, Sony Warsono, Dwi Ratmono, Zuhrohtun Zuhrohtun and Hardika Dwi Hermawan
Previous research examined the effectiveness of virtual reality (VR) in various fields including engineering (Alhalabi, 2016), the military (Webster, 2016), robotic surgery (Bric…
Abstract
Purpose
Previous research examined the effectiveness of virtual reality (VR) in various fields including engineering (Alhalabi, 2016), the military (Webster, 2016), robotic surgery (Bric et al., 2016; Francis et al., 2020), firefighters (Çakiroglu and Gökoglu, 2019), negotiation training (Ding et al., 2020), health-care training (Chow et al., 2017) and ethics education (Sholihin et al., 2020). However, empirical research examining learning styles on the effectiveness of using VR is still scarce. VR has different characteristics from other learning media and high immersiveness in a VR environment can create a sense of presence that improves learning outcomes, except for students with certain learning styles who experience cognitive overload when exploring virtual environments (Hsu et al., 2017). Therefore, it is necessary to investigate to what extent learning styles can influence the effectiveness of VR-based learning on business ethics. This is because the effectiveness of business ethics education is indispensable along with the increasing cases of fraud and financial companies (PwC’s Global Economic Crime and Fraud, 2020).
Design/methodology/approach
Education must respond to the progress of information technology (IT) development by providing IT-based teaching methods to enhance the learning process. This is because the evolution of technology is changing student learning preferences from verbal to visual or even virtual (Proserpio and Gioia, 2007). VR is an IT-based learning media that creates a virtual environment which simulates the real world and provides concrete experiences, so students are able to actively explore their course material. VR technology is able to provide practical experiences without actually leaving home, so it is relevant for responding to the current situation due to the COVID-19 pandemic.
Findings
Compared to traditional learning, VR is a more flexible learning method as it has no limitations of time, distance and space (Yu et al., 2007). The main characteristic of VR is immersion, interaction and imagination (Zhang et al., 2017) that improve cognitive performance in engineering (Alhalabi, 2016), the military (Webster, 2016) and surgical robots (Bric et al., 2016). VR-based learning can improve students’ learning abilities compared to traditional teaching (Jena, 2016). VR has already proven effective in teaching business ethics (Sholihin et al., 2020) because VR has the ability to create a virtual world, without any impact from socially reprehensible acts. With VR, students are able to understand scenarios about ethical dilemmas that occur in business practices, observe the potential consequences and make decisions to solve concrete situations where ethical dilemmas require a response. VR allows students to simulate situations virtually and develop their long-term experience. This is crucial because there is the possibility that in the near future the society will live in a mixed world (virtual and physical space).
Practical implications
A virtual environment that is able to evoke a sense of presence refers to the intensity of emotional involvement. Sense of presence can actually improve the learning results, but if the user lacks the ability to explore game tasks it will cause a cognitive overload that has a negative impact on learning outcomes (Hsu et al., 2017; Huang et al., 2020). Learning style preferences cause differences in cognitive load during the learning process using VR (Hsu et al., 2017). In a VR-based learning environment, students are required to explore the virtual environment; therefore, without navigation, students with active experimental learning styles are superior to students with passive or observing learning styles (Chen et al., 2005). Therefore, it is necessary to understand the impact of adopting VR technology to improve student’s performance by considering different learning styles.
Social implications
In Indonesia, the shift from offline learning to e-learning has created new academic pressures for some students (Pajarianto et al., 2020). The main challenge for educators is how to improve student’s learning outcomes and overcome the problem of using e-learning technology.
Originality/value
In light of the scarcity of research on the effectiveness of VR for teaching business ethics during the COVID-19 pandemic, this study fills the gap by extending the study of Sholihin et al. (2020) in that the authors establish the connection between user perception of the use of VR and learning style in relation to the effectiveness of VR.
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Hung-Cheng Tsai and Yuan-Chin Hsu
It is desirable that shape appeal in craft design takes people's cultural and emotional influencers into consideration. Five Royal Lords worship, prevalent in the southwest…
Abstract
Purpose
It is desirable that shape appeal in craft design takes people's cultural and emotional influencers into consideration. Five Royal Lords worship, prevalent in the southwest coastal part of Taiwan and a source of religious and spiritual support to the local residents, offers such a shape appeal. This study takes the design of Taiwan's cultural handicrafts as the main point of discussion and uses Kansei engineering with semantic technique to promote the linkage between shape and the mental image of the Five Royal Lords' headwear. There are only two types of traditional headwear for the Five Royal Lords: the Imperial Crown and Lord Crown, despite the different personal characteristics of the five deities. This study aims to design a crown for each that matches their individuality.
Design/methodology/approach
In the first stage of the research process, the Kawakita Jiro method was used to arrive at appropriate descriptions representative of the deities' individuality. Fuzzy set theory was then applied to convert the relationship between the representative descriptions and headwear shape features into a quantitative one, after which the headwear could be redesigned and validated.
Findings
The study results show that: (1) analysis of the relationship between shape features and representative deity descriptions offered guidance to the redesign. (2) A method combining fuzzy theory and description terms could generate quantitative data that helped to provide design suggestions and result validation, supporting both scientific rationality and designers' sensibility. (3) The validation revealed that the redesigned headwear was better than the original headwear.
Originality/value
The study successfully established a design and development process featuring collaboration by folklore experts, designers, craftspeople and worshippers, and helping to promote new cultural product development. The success of the research process can serve as a reference to the development of other different products with shape features.
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S.Y. Hsu, D.Y. Sha and Y.H. Chang
In wafer fabrication, the material cost of wafer is expensive. It is imperative to repair the defective wafers produced during the manufacturing process for reducing the cost and…
Abstract
Purpose
In wafer fabrication, the material cost of wafer is expensive. It is imperative to repair the defective wafers produced during the manufacturing process for reducing the cost and increasing the yield of wafer fabrication. However, repairing defective wafer will not only increase the work‐in‐process (WIP) level but the flow time of rework lots as well. In wafer fabrication, rework of wafer is only allowed in the photolithography area, where is the bottleneck of the entire wafer fab. The purpose of this paper is to develop a dispatching rule concerned with rework for photolithography area.
Design/methodology/approach
The research developed a load‐oriented integrated rule, Re‐Disp, to consider the lots' sequencing decision and rework consideration at the photolithography area, in wafer fabrication. Simulation test and statistical analysis have been done on a virtual wafer fabrication plant. In the simulation model, some combinations of dispatching and rework rules, which are popular in practice, have been modeled for benchmarking.
Findings
Integrated rules, Re‐Disp, is better than those combinations of dispatching rules and rework rules under statistical analysis. System will be more stable when the integrated dispatching rule is used for control of the wafer schedule.
Originality/value
The paper developed a new dispatching rule for wafer fabrication concerned with rework for photolithography.
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Chao-Min Chiu, Hsin-Yi Huang, Hsiang-Lan Cheng and Jack Shih-Chieh Hsu
The purpose of this paper is to examine the complex relationships between common bond attachment, common identity attachment, self-esteem and virtual community citizenship…
Abstract
Purpose
The purpose of this paper is to examine the complex relationships between common bond attachment, common identity attachment, self-esteem and virtual community citizenship behavior (VCCB). This study identifies two broad categories of VCCB: citizenship behaviors directed toward benefitting other individuals (VCCBI) and citizenship behaviors directed toward benefitting the virtual community (VCCBC).
Design/methodology/approach
The authors apply partial least squares structural equation modeling to test the hypotheses, using a sample of 388 valid responses.
Findings
The results indicate that common bond attachment and common identity attachment have a significant effect on self-esteem, which, in turn, has a significant effect on VCCBI and VCCBC. The results also indicate that common bond attachment has a significant effect on VCCBI, and that common identity attachment has a significant effect on VCCBC.
Originality/value
This study contributes to a better understanding of VCCBs through common identity and common-bond theory, social identity theory and the stimulus-organism-response framework.
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This study aims to contribute to the literature by offering a different sector and emphasising the importance of females in audit firm (AF) governance on audit firm performance…
Abstract
Purpose
This study aims to contribute to the literature by offering a different sector and emphasising the importance of females in audit firm (AF) governance on audit firm performance (AFP).
Design/methodology/approach
Ordinary least squares (OLS) and instrument variables regression (IVREG) with two-stage least squares are used to test the paper’s hypotheses.
Findings
Both OLS and IVREG estimation results show that both the proportion of females and gender diversity at board and owner levels and the total number of shares of female owners seem to enhance the performance of AFs.
Practical implications
These results may be important for policymakers and regulators to set a quota for women’s representation on AF governance or decide arrangements for women in AFs as in the regulations for the high hierarchical levels of other corporate firms.
Originality/value
This paper extends the current literature in the context of AFs in Turkey, positing that females in AF governance might enhance performance to a great extent.
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Austin Rong-Da Liang and Wai-Mun Lim
Organic food consumption is a complex process that makes it difficult for organic food businesses to develop appropriate marketing strategies. This study thus adopted the…
Abstract
Purpose
Organic food consumption is a complex process that makes it difficult for organic food businesses to develop appropriate marketing strategies. This study thus adopted the stimuli–organism–response (S–O–R) model to create a comprehensive framework to understand consumers' organic food purchase decisions.
Design/methodology/approach
This study collected 592 valid samples in organic food chain stores and markets by random sampling method. Meanwhile, structural equation modelling was adopted to test hypotheses.
Findings
The research findings indicate that consumer preference for natural food was the most important factor for enhancing purchase intention, followed by health consciousness, health risk, attitude towards organic food and trust in labelling. Perceptions of nutritional value positively influenced attitudes towards organic food and trust in labelling, followed by perceptions of environmental effects; conversely, attitudes towards organic food labelling had the least effect on increasing trust in labelling. Attitudes towards organic food labelling was the most important factor influencing positive attitudes towards organic food, followed by consumer perception of environmental protection effects.
Originality/value
This study demonstrates the relative influence of different variables on organic food purchase intention. Compared with consumer attitude towards organic food and trust in labelling, consumers' individual health was the most important factor influencing their purchase intention. As health and naturalness are attractive factors for consumers, the organic food industry can emphasize health protection in their marketing strategies.
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The purpose of this paper is to consider the interaction among shop floor control (SFC) strategies (order review/release, dispatching, and rework strategies) and its impact on the…
Abstract
Purpose
The purpose of this paper is to consider the interaction among shop floor control (SFC) strategies (order review/release, dispatching, and rework strategies) and its impact on the performance of wafer fabrication. How to select a suitable set of SFC strategies in wafer fabrication is the main topic.
Design/methodology/approach
The paper tried to find the better combination of these strategies by specific performance indicators. A virtual wafer fab is built based on a real case in Taiwan and used for simulation test. Seven ORR rules, eight dispatching rules, and three rework rules are considered in the simulation test.
Findings
The paper finds that the performance of most ORR strategies will be improved when combined with suitable dispatching and rework strategies. But no single strategy can satisfy all performance indicators.
Practical implication
The performance of most ORR strategies will be improved when combined with suitable dispatching and rework strategies. No single strategy can satisfy all performance indicators. In practice, we should choose SFC strategies carefully based on the system conditions. Furthermore, ORR, dispatching, and rework strategies cannot be separately considered. Instead, they should be combined and integrated for improving the system performance.
Originality/value
Simulation tests and statistical analysis are done for three kinds of SFC strategies on a virtual wafer fab. The suitable combinations of SFC strategies for different performance indicators are suggested in this paper. The selection of ORR, dispatching and rework rules in wafer fabrication are discussed in the paper.
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Martin Plöckinger, Ewald Aschauer, Martin R.W. Hiebl and Roman Rohatschek
In recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we review…
Abstract
In recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we review archival, experimental and survey research on the influence of individual executives on corporate financial reporting and use upper echelons theory as our organizing framework. Our review of 60 studies shows that research consistently finds that top management executives exert significant influence on financial reporting decisions, particularly on disclosure quality. Empirical research has developed promising approaches to investigate executives' psychological attributes and character traits. The results of studies examining the influence of demographic characteristics of individual executives are, however, sometimes contradictory and ambiguous. Nevertheless, the overall empirical results we review are supportive of upper echelons predictions. Additional research in this field is needed to clarify the influence of unexamined upper echelon characteristics, important moderator variables, and adverse selection effects. We also suggest that future research more closely investigates the magnitudes of managerial influence and adopts a more holistic perspective on financial reporting outcomes.
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Yun‐Sheng Chung, D. Frank Hsu, Chun‐Yi Liu and Chun‐Yi Tang
Multiple classifier systems have been used widely in computing, communications, and informatics. Combining multiple classifier systems (MCS) has been shown to outperform a single…
Abstract
Purpose
Multiple classifier systems have been used widely in computing, communications, and informatics. Combining multiple classifier systems (MCS) has been shown to outperform a single classifier system. It has been demonstrated that improvement in ensemble performance depends on either the diversity among or the performance of individual systems. A variety of diversity measures and ensemble methods have been proposed and studied. However, it remains a challenging problem to estimate the ensemble performance in terms of the performance of and the diversity among individual systems. The purpose of this paper is to study the general problem of estimating ensemble performance for various combination methods using the concept of a performance distribution pattern (PDP).
Design/methodology/approach
In particular, the paper establishes upper and lower bounds for majority voting ensemble performance with disagreement diversity measure Dis, weighted majority voting performance in terms of weighted average performance and weighted disagreement diversity, and plurality voting ensemble performance with entropy diversity measure D.
Findings
Bounds for these three cases are shown to be tight using the PDP for the input set.
Originality/value
As a consequence of the authors' previous results on diversity equivalence, the results of majority voting ensemble performance can be extended to several other diversity measures. Moreover, the paper showed in the case of majority voting ensemble performance that when the average of individual systems performance P is big enough, the ensemble performance Pm resulting from a maximum (information‐theoretic) entropy PDP is an increasing function with respect to the disagreement diversity Dis. Eight experiments using data sets from various application domains are conducted to demonstrate the complexity, richness, and diverseness of the problem in estimating the ensemble performance.
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Cheng‐Wu Chen, Chen‐Yuan Chen, Peter Hsien‐Chueh Yang and Tsung‐Hao Chen
This study seeks to develop a systematic means of identifying regression models using a complex regression model with a statistical method.
Abstract
Purpose
This study seeks to develop a systematic means of identifying regression models using a complex regression model with a statistical method.
Design/methodology/approach
As a widely adopted statistical scheme for analyzing multifactor data, regression analysis provides a conceptually simple algorithm for examining functional relationships among variables. This investigation assesses the proposed relationship using a sample of data in regression analysis and then estimates the fit using statistics. Furthermore, several algorithms and added variable plots are presented to obtain an appropriate regression model and the relationship between response variables y, p and explanatory variables x0,x1,x2, … ,xp.
Findings
The proposed statistical scheme is demonstrated by the analysis of experimental data on internal waves, in which the results can well illustrate what has been investigated in laboratory experiment and may be applicable to the naturally occurring reflection of internal waves from sloping bottoms.
Practical implications
In previous studies, field observations of internal waves were carried out. Owing to the limit of stationary measurement in situ, sufficient experiment data were not easily obtained. On the other hand, data collected by laboratory experiments express more information on wave mechanism, such as energy dissipation, mixing efficiency, and stratification thickness in a stratified layer fluid system. In present study, the authors supply valuable experiment data and analytic method, which will be a great contribution to the geophysical fluid dynamics. The results illustrate well what has been investigated in laboratory experiment and may be applicable to the naturally occurring reflection of internal waves from sloping bottoms.
Originality/value
More recently, it has been proposed that internal wave mixing may contribute significantly to internal mixing in the ocean and hence has an important influence on world climatic changes. Based on the statistical algorithm and regression model, the reduction in internal wave energy can be predicted on a sloping bottom due to frictional effect. Since, interaction between internal waves and uniform slopes has occurred in an estuary, a lake or in the ocean, the results available in this paper would benefit future study on internal wave hydrodynamics.
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