Search results

This study aims to examine the relationship between internal and external factors and job satisfaction, and between job satisfaction and auditors’ performance.

This research used deductive approach. Data was gathered from 83 auditors in the Saudi Organisation for Certified Public Accountants (SOCPA) database. By implementing the partial least squares-structural equation modelling (PLS-SEM) technique, the suggested hypotheses were examined.

The results show that internal factors, i.e., achievement, advancement, recognition and growth, significantly impact job satisfaction. Subsequently, the external factors, i.e., company policies, relationship with a peer and relationship with supervisor, significantly impact job satisfaction. In contrast, work security has no relationship with job satisfaction. Furthermore, job satisfaction is a significant driver for auditors' performance.

This research sheds light on the relationships between internal and external factors, job satisfaction and auditors' performance in the Saudi context. It would be interesting to investigate these relationships in a different setting, such as a different country, time or industry. Future studies should broaden the sample frame to include different types of employees to obtain more generalisable results.

This study may help managers of auditing departments formulate appropriate strategies and design effective programs to increase the level of job satisfaction between auditors by enhancing such factors, which will lead to improving the auditors' performance.

This research provide an empirical evidence to support the theoretical assumptions of Herzberg's which is much needed.

This study aims to examine the role of authenticity in tourists’ destination selection, analyze the factors that influence tourists to form their initial opinions and explore how tourists construct the authenticity of traditional villages. The authors selected Chengkan village in Huizhou district, Huangshan city, as a case. In the study, the authors constructed an attribute-hardware-software research framework and analyzed tourists’ authentic emic experiences from the perspective of constructivism. The findings of this study suggest that tourists’ destination selection is influenced by authenticity. The destination culture brokers who interact with tourists play an essential role in forming authentic experiences. According to differences in how tourists construct authenticity, the study divided tourists into three types: primitive imagination, aesthetic reality and rational cognition. The results of this study provide a deeper understanding of various viewpoints about authenticity research and contribute to the academic discussion on how to understand the authenticity of unique cultural heritage sites such as traditional villages in the context of tourism development.

As an advanced manufacturing method, additive manufacturing (AM) technology provides new possibilities for efficient production and design of parts. However, with the continuous expansion of the application of AM materials, subtractive processing has become one of the necessary steps to improve the accuracy and performance of parts. In this paper, the processing process of AM materials is discussed in depth, and the surface integrity problem caused by it is discussed.

Firstly, we listed and analyzed the characterization parameters of metal surface integrity and its influence on the performance of parts and then introduced the application of integrated processing of metal adding and subtracting materials and the influence of different processing forms on the surface integrity of parts. The surface of the trial-cut material is detected and analyzed, and the surface of the integrated processing of adding and subtracting materials is compared with that of the pure processing of reducing materials, so that the corresponding conclusions are obtained.

In this process, we also found some surface integrity problems, such as knife marks, residual stress and thermal effects. These problems may have a potential negative impact on the performance of the final parts. In processing, we can try to use other integrated processing technologies of adding and subtracting materials, try to combine various integrated processing technologies of adding and subtracting materials, or consider exploring more efficient AM technology to improve processing efficiency. We can also consider adopting production process optimization measures to reduce the processing cost of adding and subtracting materials.

With the gradual improvement of the requirements for the surface quality of parts in the production process and the in-depth implementation of sustainable manufacturing, the demand for integrated processing of metal addition and subtraction materials is likely to continue to grow in the future. By deeply understanding and studying the problems of material reduction and surface integrity of AM materials, we can better meet the challenges in the manufacturing process and improve the quality and performance of parts. This research is very important for promoting the development of manufacturing technology and achieving success in practical application.

With rapidly changing marketing landscape, nowadays, the formulation of various marketing strategies is increasingly focused on how consumers tend to make decisions. To meet the highly demanding consumer expectations, market segmentation can be used as an important marketing strategy. Due to gender marketing concept familiarity in the contemporary world, gender difference is one of the reference features in the process of market segmentation for marketers. This research is aimed to examine various determining factors that foster consumer purchase decision-making and the differences between consumers of different genders while making shopping and purchase decisions with special reference to an emerging economy, i.e. Pakistan.

Based on a cross-sectional sample of 367 consumers, the study adapted Sproles and Kendall's (1986) Consumer Style Inventory (CSI) to scrutinize the decision-making of both genders in Pakistan. For data analysis, the exploratory and confirmatory factor analysis in addition to the structural equation modeling has been used.

The study emphasized that, with the exception of quality awareness, brand consciousness, fashion consciousness, option overload and price consciousness greatly affect buying decisions. In addition, when it comes to consumer purchase decision-making, significant gender variations were discovered for both fashion consciousness and price consciousness.

Drawing upon the distinctive cultural characteristics of Pakistan and its people, in-depth research was conducted on purchasing behaviors of Pakistani consumers and the decision-making characteristics of customers of different genders were summarized. The outcomes are expected to make a significant contribution to the field of gender marketing by organizations.

The study aims to understand how cultural route heritage is conceptualized and managed in China by systematically reviewing the research literature on Chinese cultural route heritage (CRH). The study intends to inspire further discussion on the theoretical and practical development of cultural routes since the development is still at a liminal stage in China.

A total of 253 research articles related to Chinese cultural rote heritage from major Chinese and English research databases China National Knowledge Infrastructure (CNKI), Web of Science (WOS) and Scopus have been comprehensively identified and reviewed for the purpose of the study.

Four major themes of research on Chinese CRH have been identified: conceptual evaluation, list of the routes and characteristics of the routes, conservation and utilization. The results revealed that China has very rich resources in CRH, many of which were formed a long time ago, which exist across vast geographic regions and have assumed multiple functions and undergone dynamic reciprocal exchanges among diverse cultures and ethnicities.

The paper summarizes some major obstacles faced by CRH in China and proposes a strategic model to address the need for a more sustainable development of CRH in the Chinese context.

The paper offers a comprehensive overview of CRH in China and discusses practical issues in management and development of heritage great in size, number and complexity.

This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing constraints, low-quality accounting information or less tangible assets.

We use a proprietary dataset of firms listed on the Shanghai and Shenzhen Stock Exchanges to investigate the impact of mixed ownership reform on non-state-owned enterprise (non-SOE) innovation. We employ regression analysis to examine the association between mixed ownership reform and firm innovation.

The study finds that non-state-owned firms can improve innovation by acquiring equity in state-owned enterprises (SOEs) under the reform. Eased financing constraints, lowered financing costs, better access to tax incentives or government subsidies, lowered agency costs, better accounting information quality and more credit loans are underlying the impact. Additionally, cross-ownership connections amongst non-SOE executives and government intervention strengthen the impact, whilst regional marketisation weakens it.

This study adds to the literature on the association between mixed ownership reform and firm innovation by focussing on the conditions under which this impact is stronger. It also sheds light on the policy implications for SOE reforms in emerging economies.

This paper reviews the literature on zombie firms to provide a holistic view by delineating their formation, impact, widespread nature, prevention and policy implications.

This paper uses a systematic literature review methodology, in which 76 papers published in journals ranked on the Australian Business Deans Council (ABDC) 2022 list were reviewed. The study period was from 2000 to 2022.

Among the main findings, the widespread problems of zombie firms were evident. The authors found that consistent support, either in the form of government grants or a weak financial framework, was responsible for their formation. The suboptimal performance of factors of production, depressed job creation, low innovation and overall negative impact on economic activity are the consequences of zombification. This can be controlled by ensuring better bankruptcy codes, focused on government assistance, technology use and better due diligence by banks.

This review serves as a reference point for future researchers as a cohesive and holistic study presenting a full picture of the problem, so that the proposed solutions are robust and tenable.

This review is among the initial attempts to comprehensively study published work on zombie firms in terms of analyzing their region-specific nature, with an emphasis on definition, causes, impact and prevention.

This paper aims to design an active shock absorber scheme for use in conjunction with a passive shock absorber to suppress the horizontal vibration of elevator cars in a smaller range and shorter time. The developed active shock absorber will also improve the safety and comfort of passengers driving in ultra-high-speed elevators.

A six-degree of freedom dynamic model is established according to the position and condition of the car. Then the active shock absorber and disturbance compensation-based adaptive control scheme are designed and simulated in MATLAB/Simulink. The results are analysed and compared with the traditional shock absorber.

The results show that, compared with traditional spring-based passive damping systems, the designed active shock absorber can reduce vibration displacement by 60%, peak acceleration by 50% and oscillation time by 2/3 and is more robust to different spring stiffness, damping coefficient and load.

The developed active shock absorber and its control algorithm can significantly reduce vibration amplitude and converged time. It can also adjust the damping strength according to the actual load of the elevator car, which is more suitable for high-speed elevators.