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Article
Publication date: 7 April 2021

Ying Zhang, Yuran Li, Mark Frost, Shiyu Rong, Rong Jiang and Edwin T.C. Cheng

This paper aims to examine the critical role played by cultural flow in fostering successful expatriate cross-border transitions.

Abstract

Purpose

This paper aims to examine the critical role played by cultural flow in fostering successful expatriate cross-border transitions.

Design/methodology/approach

The authors develop and test a model on the interplay among cultural intelligence, organizational position level, cultural flow direction and expatriate adaptation, using a data set of 387 expatriate on cross-border transitions along the Belt & Road area.

Findings

The authors find that both organizational position level and cultural flow moderate the relationship between cultural intelligence and expatriate adaptation, whereby the relationship is contingent on the interaction of organizational position status and assignment directions between high power distance and low power distance host environments.

Originality/value

Previous research has shown that higher levels of cultural intelligence are positively related to better expatriate adaptation. However, there is a lack of research on the effect of position difference and cultural flow on such relationship. Our study is among the first to examine how the interaction between cultural flow and organizational position level influences the cultural intelligence (CI) and cultural adjustment relationship in cross-cultural transitions.

Details

Cross Cultural & Strategic Management, vol. 28 no. 2
Type: Research Article
ISSN: 2059-5794

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Article
Publication date: 1 February 2016

Ying Zhang and Edward Oczkowski

The expansion of the phenomenon of two-way flow expatriation due to the accelerated process of globalization has resulted in an increasing need for a better understanding…

Abstract

Purpose

The expansion of the phenomenon of two-way flow expatriation due to the accelerated process of globalization has resulted in an increasing need for a better understanding of cross-cultural transitions. Given the absence of convincing a priori theoretical explanations, as part of an inductive discovery process, the purpose of this paper is to examine the relationships between cultural intelligence (CQ), job position, and cross-cultural adjustment (CCA) for expatriates.

Design/methodology/approach

Explicit consideration is given to uncovering the potential importance of cultural distance asymmetry (CDA) effects. Structural equation modelling techniques are employed to analyse survey data from a two-flow sample of expatriates between Australia and China.

Findings

Results indicate that motivational CQ has a statistically significant effect on CCA. CDA is found to moderate the relationship between job positions and expatriate adjustment, such that the relationship depends on the direction of cultural flow between more and less authoritarian cultural contexts.

Originality/value

These findings discover and highlight the potential importance of identifying the direction of cultural flows of expatriation in understanding successful expatriates’ CCA.

Details

Cross Cultural & Strategic Management, vol. 23 no. 1
Type: Research Article
ISSN: 2059-5794

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Article
Publication date: 9 October 2017

Ying Zhang, Xialing Wei and Wei Zhou

This paper aims to examine the asymmetric effect of cultural distance on the relationship between cultural intelligence and expatriate adjustment through the mechanisms of…

Abstract

Purpose

This paper aims to examine the asymmetric effect of cultural distance on the relationship between cultural intelligence and expatriate adjustment through the mechanisms of conflict management styles.

Design/methodology/approach

This paper conceptualizes a model depicting the interplay between culture intelligence, conflict management styles, cultural flows and expatriate adjustment.

Findings

The authors argue that the integrating style aggravates the positive effects of cultural intelligence on expatriate adjustment, while the avoiding style may undermine such effects. There is also a possible moderating effect of cultural distance asymmetry on the relationship between cultural intelligence and expatriate adjustment such that, the positive influence of cultural intelligence on adjustment is reinforced when the expatriate is sent from a loose cultural environment to adjust to a tight cultural environment, and that the positive influence of cultural intelligence on adjustment is diminished when the expatriate is sent from a tight cultural environment to adjust to a loose cultural environment.

Originality/value

This paper explicates the mediating effect of conflict management styles and the moderating roles of cultural distance asymmetry on the relationship between cultural intelligence and expatriate adjustment. The authors suggest that the level of adjustment is contingent on the direction of cultural flows that the assignment operates in.

Details

International Journal of Conflict Management, vol. 28 no. 5
Type: Research Article
ISSN: 1044-4068

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Article
Publication date: 5 October 2015

Lori Solsma and W. Mark Wilder

– The purpose of this paper is empirically investigate the pro forma disclosure behavior of US-listed foreign firms applying International Financial Reporting Standards (IFRS).

Abstract

Purpose

The purpose of this paper is empirically investigate the pro forma disclosure behavior of US-listed foreign firms applying International Financial Reporting Standards (IFRS).

Design/methodology/approach

The annual earnings press releases of US-listed foreign firms on the New York Stock Exchange are analyzed to compare the effect that reporting standard (specifically IFRS) has on pro forma disclosure frequency, disclosure characteristics and benchmarking.

Findings

US-listed foreign firms applying IFRS report pro forma disclosures more frequently than firms using the USA’s generally accepted accounting principles (GAAP), but less opportunistically.

Originality/value

This paper extends Epping and Wilder’s (2011) study and contributes to the pro forma disclosure literature by providing a cross-country analysis of non-GAAP disclosure based on reporting standard (IFRS or US GAAP). Understanding the non-GAAP disclosure of firms applying IFRS is useful to investors and regulators, as more countries adopt IFRS.

Details

International Journal of Accounting & Information Management, vol. 23 no. 4
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 23 October 2018

Mahesh S. Shinde, Kishor Mahadeorao Ashtankar, Abhaykumar M. Kuthe, Sandeep W. Dahake and Mahesh B. Mawale

This review paper aims to provide an overview of applications of direct rapid manufacturing assisted mold with conformal cooling channels (CCCs) and shows the potential of…

Abstract

Purpose

This review paper aims to provide an overview of applications of direct rapid manufacturing assisted mold with conformal cooling channels (CCCs) and shows the potential of this technique in different manufacturing processes.

Design/methodology/approach

Key publications from the past two decades have been reviewed.

Findings

This study concludes that direct rapid manufacturing technique plays a dominant role in the manufacturing of mold with complicated CCC structure which helps to improve the quality of final part and productivity. The outcome based on literature review and case study strongly suggested that in the near future direct rapid manufacturing method might become standard procedure in various manufacturing processes for fabrication of complex CCCs in the mold.

Practical implications

Advanced techniques such as computer-aided design, computer-aided engineering simulation and direct rapid manufacturing made it possible to easily fabricate the effective CCC in the mold in various manufacturing processes.

Originality/value

This paper is beneficial to study the direct rapid manufacturing technique for development of the mold with CCC and its applications in different manufacturing processes.

Details

Rapid Prototyping Journal, vol. 24 no. 8
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 28 August 2020

H. Girish and Raghuvir Pai

The purpose of this paper is to theoretically analyze an innovative form of variable bearing configuration having four pads with unique adjustability principle operated…

Abstract

Purpose

The purpose of this paper is to theoretically analyze an innovative form of variable bearing configuration having four pads with unique adjustability principle operated under journal misaligned conditions. The parameters such as load positions, degrees of misalignment (DM) and pad adjustment configurations influencing the steady-state performance of the four-pad adjustable bearing are detailed in this paper.

Design/methodology/approach

The proposed adjustable pad geometry possesses the ability to undergo radial and tilt motions in both inward and outward directions. Analysis is carried out by considering journal misalignment in vertical and horizontal planes with bearing modelled for load-on-pad and load-between-pad configurations. The film thickness equation derived to incorporate the radial and tilt adjustment parameters is further modified to accommodate the different load orientations and misaligned journal conditions. The pressure field equation is solved by applying finite-difference technique combined with Gauss Siedel iterative method.

Findings

At higher DM, peak pressures generated in the minimum film thickness region near the pad ends highly influences the bearing load carrying capacity. Results indicated that the adjustable four-pad bearing geometry is highly efficient in withstanding the journal misalignment by radially displacing and tilting the four pads in negative directions.

Originality/value

For bearing designers, this research highlights the importance of considering the misalignment factor during the design stages of an adjustable journal bearing. The proposed adjustability concept is proven to be effective enough to improve the bearing performance and, in turn, withstand the journal misalignment.

Details

Engineering Computations, vol. 38 no. 4
Type: Research Article
ISSN: 0264-4401

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Article
Publication date: 1 September 2008

Jennifer Palthe

Using an international field study of 196 US executive expatriates from multiple industries on assignment in South Korea, Japan and the Netherlands, this study aimed to…

Abstract

Using an international field study of 196 US executive expatriates from multiple industries on assignment in South Korea, Japan and the Netherlands, this study aimed to explore the relationship between three facets of cross‐cultural adjustment (work, interaction, and general) and expatriate attitudes (job satisfaction and non‐work satisfaction), and to examine the role of cross‐cultural adjustment in mediating the relationship between family adjustment and expatriate attitudes. The results demonstrate the influence of each facet of adjustment on expatriate attitudes, and provide evidence that the relationship between family adjustment and non‐work satisfaction is mediated by general adjustment. Future research directions and implications for practice are offered.

Details

Journal of Asia Business Studies, vol. 3 no. 1
Type: Research Article
ISSN: 1558-7894

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Article
Publication date: 4 September 2017

Sagar Sikder, Subhash Chandra Panja and Indrajit Mukherjee

The purpose of this paper is to develop a new easy-to-implement distribution-free integrated multivariate statistical process control (MSPC) approach with an ability to…

Abstract

Purpose

The purpose of this paper is to develop a new easy-to-implement distribution-free integrated multivariate statistical process control (MSPC) approach with an ability to recognize out-of-control points, identify the key influential variable for the out-of-control state, and determine necessary changes to achieve the state of statistical control.

Design/methodology/approach

The proposed approach integrates the control chart technique, the Mahalanobis-Taguchi System concept, the Andrews function plot, and nonlinear optimization for multivariate process control. Mahalanobis distance, Taguchi’s orthogonal array, and the main effect plot concept are used to identify the key influential variable responsible for the out-of-control situation. The Andrews function plot and nonlinear optimization help to identify direction and necessary correction to regain the state of statistical control. Finally, two different real life case studies illustrate the suitability of the approach.

Findings

The case studies illustrate the potential of the proposed integrated multivariate process control approach for easy implementation in varied manufacturing and process industries. In addition, the case studies also reveal that the multivariate out-of-control state is primarily contributed by a single influential variable.

Research limitations/implications

The approach is limited to the situation in which a single influential variable contributes to out-of-control situation. The number and type of cases used are also limited and thus generalization may not be debated. Further research is necessary with varied case situations to refine the approach and prove its extensive applicability.

Practical implications

The proposed approach does not require multivariate normality assumption and thus provides greater flexibility for the industry practitioners. The approach is also easy to implement and requires minimal programming effort. A simple application Microsoft Excel is suitable for online implementation of this approach.

Originality/value

The key steps of the MSPC approach are identifying the out-of-control point, diagnosing the out-of-control point, identifying the “influential” variable responsible for the out-of-control state, and determining the necessary direction and the amount of adjustment required to achieve the state of control. Most of the approaches reported in open literature are focused only until identifying influencing variable, with many restrictive assumptions. This paper addresses all key steps in a single integrated distribution-free approach, which is easy to implement in real time.

Details

International Journal of Quality & Reliability Management, vol. 34 no. 8
Type: Research Article
ISSN: 0265-671X

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Article
Publication date: 7 May 2019

Girish Hariharan and Raghuvir Pai

This study aims to investigate the performance characteristics of an externally adjustable bearing with multiple pads in steady state conditions. The proposed adjustable…

Abstract

Purpose

This study aims to investigate the performance characteristics of an externally adjustable bearing with multiple pads in steady state conditions. The proposed adjustable bearing geometry can effectively control the hydrodynamic operation in bearing clearances by adjusting the pads in radial and tilt directions. These pad adjustments have a significant role in improving the bearing characteristics such as load capacity, attitude angle, side leakage, friction variable and Sommerfeld number, which will be analysed in this paper.

Design/methodology/approach

The adjustable bearing is designed with circumferentially spaced four bearing pads subjected to similar radial and tilt adjustments. Tilt angles are applied along the leading edges of bearing pads. A modified film thickness equation is used to incorporate the pad adjustments and accurately predict the variation in film profile. Finite difference approximation is adopted to solve the Reynolds equation and discretize the fluid film domain.

Findings

For negative radial and tilt adjustments, higher hydrodynamic pressures are generated in bearing clearances, which increases the bearing load capacity at different eccentricity ratios. From comparative analysis for different pad adjustments, superior bearing performance is observed for bearing pads under negative radial and negative tilt adjustments.

Originality/value

This research presents a detailed theoretical approach to analyse the performance capability of a four pad adjustable bearing geometry, which is not available in literatures. Improved bearing performances with negative pad adjustments can attract bearing designers to implement the proposed adjustability-bearing concept in rotating machineries.

Details

Industrial Lubrication and Tribology, vol. 71 no. 6
Type: Research Article
ISSN: 0036-8792

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Article
Publication date: 15 May 2019

Klaus Ruhnke and Martin Schmidt

The value of an audit lies in its ability to detect and correct misstatements in financial statements. The purpose of this paper is to investigate the resolution of…

Abstract

Purpose

The value of an audit lies in its ability to detect and correct misstatements in financial statements. The purpose of this paper is to investigate the resolution of detected misstatements.

Design/methodology/approach

Using data on a large sample of audit adjustments by a German Big 4 audit firm, this paper reports an analysis of the factors that influence the resolution of detected misstatements at the engagement level and at the level of the individual adjustment.

Findings

The auditor’s book-or-waive decision is influenced by client characteristics and characteristics of the audit adjustments that can be linked to client as well as auditor incentives to oppose (require) the recording of adjustments. Offsetting effects of the detected adjustments on client income play a key role in auditors’ decisions.

Research limitations/implications

The results may not be generalizable to Non-Big 4 audit firms. The sample includes unlisted firms which are subject to mandatory audits in the European Union. Other potential factors may not have been captured in the study.

Practical implications

The findings suggest that standard-setters and audit practice should give more attention to the offsetting effects of audit adjustments on income. The analyses at the two different levels could help practitioners to better structure their book-or-waive decisions.

Originality/value

In contrast to prior studies, the authors analyze the resolution of misstatements at the engagement level and the level of the individual adjustment. This design makes a methodological contribution by expanding the level of analysis of auditors’ book-or-waive decisions to include the engagement level. It further allows examining offsetting effects of different adjustments on client income, as well as the number and the total amount of detected adjustments.

Details

Journal of Applied Accounting Research, vol. 20 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

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