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Article
Publication date: 5 June 2017

Ahmed Hala, Gozde Yurdabak Karaca, Esin Eren, Lutfi Oksuz, Ferhat Bozduman, Melek Kiristi, Ali Ihsan Komur, Ali Gulec and Aysegul Uygun Oksuz

The purpose of this paper was to investigate the effects of hydrochloric acid (HCl), hydrazine, methyl methacrylate, styrene and hexamethyldisiloxane by radio-frequency (rf…

Abstract

Purpose

The purpose of this paper was to investigate the effects of hydrochloric acid (HCl), hydrazine, methyl methacrylate, styrene and hexamethyldisiloxane by radio-frequency (rf) plasma graftings on surface properties of wool and denim fabrics.

Design/methodology/approach

During plasma treatments, processing time was varied under optimized plasma conditions (50 W, rf: 13.56 MHz). All fabrics were comprehensively investigated by means of scanning electron microscopy-energy dispersive X-ray spectroscopy and contact angle measurements.

Findings

The experimental data shows that the rf-plasma processing has important effect on the wettability properties of wool and denim fabrics. The results indicated that HCl plasma treatment significantly improves the hydrophilicity of wool and denim fabrics.

Originality/value

The research on wool and denim fabric treatment by plasma is original.

Details

Research Journal of Textile and Apparel, vol. 21 no. 2
Type: Research Article
ISSN: 1560-6074

Keywords

Case study
Publication date: 6 September 2022

Işık Özge Yumurtacı Hüseyinoğlu, Deniz Kurtay, İrem Aşar and Serra Dilmaç

In this case study, the alternative route designs were observed to significantly decrease transportation costs and the total distance traveled. This decrease in logistics…

Abstract

Learning outcomes

In this case study, the alternative route designs were observed to significantly decrease transportation costs and the total distance traveled. This decrease in logistics requirements almost halved the annual number of shipments and the time needed for operation and documentation activities. In addition, reduced carbon emissions made this an environmentally friendly transportation model, in line with trends in society.

Case overview/synopsis

The basis for this case study was the analysis of Whirlpool Turkey’s transportation system for materials used in the production of white goods. Data obtained through fieldwork and cooperation with company consultants showed that some suppliers have high annual logistics costs. This inefficiency causes time loss and increases the total distance traveled and thus carbon emissions. In the case study, the current application created inefficiency in cost and time management, and therefore, after determining the factors that increase costs, different transportation solutions were developed accordingly.

Complexity academic level

This case is particularly designed for undergraduates in the final semester of management courses that specialize in supply chain and operation management.

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 9: Operations and logistics.

Details

Emerald Emerging Markets Case Studies, vol. 12 no. 3
Type: Case Study
ISSN: 2045-0621

Keywords

Article
Publication date: 4 September 2019

Björn Schuller

Uncertainty is an under-respected issue when it comes to automatic assessment of human emotion by machines. The purpose of this paper is to highlight the existent approaches…

Abstract

Purpose

Uncertainty is an under-respected issue when it comes to automatic assessment of human emotion by machines. The purpose of this paper is to highlight the existent approaches towards such measurement of uncertainty, and identify further research need.

Design/methodology/approach

The discussion is based on a literature review.

Findings

Technical solutions towards measurement of uncertainty in automatic emotion recognition (AER) exist but need to be extended to respect a range of so far underrepresented sources of uncertainty. These then need to be integrated into systems available to general users.

Research limitations/implications

Not all sources of uncertainty in automatic emotion recognition (AER) including emotion representation and annotation can be touched upon in this communication.

Practical implications

AER systems shall be enhanced by more meaningful and complete information provision on the uncertainty underlying their estimates. Limitations of their applicability should be communicated to users.

Social implications

Users of automatic emotion recognition technology will become aware of their limitations, potentially leading to a fairer usage in crucial application context.

Originality/value

There is no previous discussion including the technical view point on extended uncertainty measurement in automatic emotion recognition.

Details

Journal of Information, Communication and Ethics in Society, vol. 17 no. 3
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 26 December 2023

Gürkan Çalışkan, İsa Yayla and Hüseyin Pamukçu

Augmented reality is one of the technologies that developed and became widespread, especially after the 2000s. It is seen that innovations such as 3D virtual reality glasses…

Abstract

Purpose

Augmented reality is one of the technologies that developed and became widespread, especially after the 2000s. It is seen that innovations such as 3D virtual reality glasses, artificial intelligence-supported smart chatbots that communicate with customers in a virtual environment, keyless hotel systems, the Internet of Things, augmented reality applications, smart personal assistants, digital infrastructure concepts and face recognition systems are used in tourism businesses. The place and use of augmented reality technologies in tourism enterprises are discussed in this study. This study was evaluated from the perspective of UTAUT2. The purpose of this study is to examine the usability of augmented reality technologies in tourism businesses.

Design/methodology/approach

Within the scope of the study, interviews were held with augmented reality application developers, digital marketing agencies and accommodation business managers. The obtained data were processed with the MAXQDA analysis program.

Findings

It has been determined that augmented reality is a useful and informative technological tool for tourists, it can help sales, promotion and marketing activities, and its usability potency in accommodation businesses is high.

Originality/value

When the literature is reviewed, it is understood that the studies that apply to the opinions of the application developers and the managers of the accommodation establishments are limited. Therefore, this study has been prepared to contribute to the literature in this respect. This study examines and discusses the use of augmented reality technologies in tourism enterprises, the benefits and difficulties they will create from the perspective of application developers and accommodation business managers and their place in tourism enterprises. This study was evaluated from the perspective of UTAUT2. There is a need for research developed using UTAUT models in technology acceptance studies. In this respect, it will contribute to the literature.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Book part
Publication date: 3 February 2022

Abstract

Details

Perspectives on International Financial Reporting and Auditing in the Airline Industry
Type: Book
ISBN: 978-1-78973-760-8

Book part
Publication date: 3 February 2022

Can Öztürk

This chapter focuses on the IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases in the airline industry considering the case of Air France – KLM (AF-KLM). This…

Abstract

This chapter focuses on the IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases in the airline industry considering the case of Air France – KLM (AF-KLM). This airline timely adopted IFRS 15 and early adopted IFRS 16 for the year 2018 and restated its 2017 financial statements using the full retrospective method so that the 2018 financial statements of the airline provide comparative financial information during the transition phase from IAS 18 to IFRS 15 as well as from IAS 17 to IFRS 16. In the first part of the chapter, liquidity, solvency, and profitability ratios along with cash flow ratios were used to analyze the cumulative effect of IFRS 15 and IFRS 16 using 2017 and restated 2017 financial statements. In this context, results indicate that the liquidity ratios decreased, and the solvency ratios increased in general. In addition, the cumulative effect of IFRS 15 and IFRS 16 created an upward change in general on profitability ratios based on the several performance parameters that should be considered during the transition from IAS 18 to IFRS 15 and from IAS 17 to IFRS 16. Overall, IFRS 15 has minor effect and IFRS 16 has major effect on the financial statements of AF-KLM. In the second part of the chapter, the compliance level of the mandatory disclosures requirements of the airline was examined from the lessee standpoint and the research pointed out that the airline fully complied with these disclosures at its first adoption of IFRS 16 and provided some voluntary disclosures as well.

Details

Perspectives on International Financial Reporting and Auditing in the Airline Industry
Type: Book
ISBN: 978-1-78973-760-8

Keywords

Open Access
Article
Publication date: 16 August 2022

Ibrahim El-Sayed Ebaid

This study aims to examine whether there are differences between financial statements prepared in accordance with International Financial Reporting Standards (IFRS) and financial…

3312

Abstract

Purpose

This study aims to examine whether there are differences between financial statements prepared in accordance with International Financial Reporting Standards (IFRS) and financial statements prepared in accordance with local accounting standards in terms of its ability to present the financial conditions of companies listed on the Saudi Stock Exchange as one of the emerging markets.

Design/methodology/approach

Data on study variables were obtained from the published financial statements of 67 of listed companies in the Saudi Stock Exchange during the period 2014–2019. The study addressed the research hypotheses by using Altman Z-score model. Both the T-test and Wilcoxon rank test were used to investigate the significance of differences between the values of Z-score and the individual variables included in the model in the pre- and post-IFRS mandatory adoption periods.

Findings

The results revealed a decrease in the values of Z-score as well as the values of the individual variables included in the model in the period following the adoption of IFRS than it was before the adoption of IFRS, which indicates the ability of IFRS to show the financial conditions of companies more transparently than local accounting standards. However, the results of the T-test and Wilcoxon test showed that these decreases were not statistically significant.

Research limitations/implications

This study has some limitations, including the small sample size as a result of the small size of the Saudi Stock Exchange, As well as the reliance of this study only on the Altman model with its five variables in assessing financial conditions without examining the impact of other factors that may affect the financial conditions of companies.

Practical implications

Financial conditions of the companies have important implications for multiple parties such as management, government, investors and others as an early warning sign that enables them to take the necessary measures early before the actual bankruptcy occurs and what results in costs.

Originality/value

Although assessing financial conditions of the companies is one of the basic uses of accounting information, this topic has not received sufficient attention as a means to test the benefits of adopting IFRS, especially in emerging markets such as Saudi Stock Exchange. This is the first study to examine the impact of adopting IFRS on the transparency of financial reporting in assessing financial conditions in Saudi Arabia.

Details

PSU Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 10 August 2021

Xiaoyun Zhou, Matthew Bambling and Sisira Edirippulige

Eating disorders (EDs) is a major health condition affecting 9% of the global population and 10% of those with EDs lost their lives as a result. Text-based telehealth…

1326

Abstract

Purpose

Eating disorders (EDs) is a major health condition affecting 9% of the global population and 10% of those with EDs lost their lives as a result. Text-based telehealth interventions (TTIs) seem to provide a low-cost and convenient treatment option; however, the evidence is scarce. This study aimed to synthesize evidence relating to the use of TTIs for the management of EDs.

Design/methodology/approach

Five databases were searched published between January 2020 and May 2019. The authors used keywords relating to telehealth and EDs. The authors used Joanna Briggs Institute's (JBI's) critical appraisal instrument to assess the methodology quality of included studies.

Findings

Fifteen studies were included in this mix-method systematic review and assessed for methodology quality. Email, web-based texting, text-messaging and online chat room were used as mode for deliver healthcare for patients with EDs. In the treatment phase, all studies (nine studies; n = 860 participants) showed effectiveness (for RCTs) and usefulness (for non-RCT studies). In the aftercare phase (six studies; n = 364 participants), the results regarding the effectiveness of TTIs were mixed. Two studies showed effectiveness whilst four studies did not find statistically significant change of ED outcomes.

Research limitations/implications

The qualities of these studies varied; firstly, 66% (n = 10) of the studies were non-randomized studies (e.g. single-arm trial, case report) with small samples. Moreover, one-fourth (n = 4) of the studies did not use validated instruments or indicate the instrument. Also, half (n = 7) of the studies used TTIs as adjunct to face-to-face treatment or bigger online treatment, it is hard to make conclusion that the changes were due to TTIs' effect. In addition, follow-up rate is not satisfactory, thus results should be interpreted cautiously.

Practical implications

TTIs seem to be promising for management of EDs, particularly in the treatment phase. This provides an important treatment option for health practitioners and people with EDs as an alternative or in adjunct with face-to-face services.

Originality/value

This is the first review to synthesis the use of TTIs for ED management.

Details

Journal of Health Research, vol. 36 no. 6
Type: Research Article
ISSN: 0857-4421

Keywords

Article
Publication date: 23 August 2022

Nejla Ould Daoud Ellili

This study aims to highlight the current trends in the literature on corporate governance by applying a bibliometric review of papers on corporate governance topics published in…

1310

Abstract

Purpose

This study aims to highlight the current trends in the literature on corporate governance by applying a bibliometric review of papers on corporate governance topics published in the journal of Corporate Governance: The International Journal of Business Society (Bingley).

Design/methodology/approach

Bibliometric analysis is a quantitative and qualitative approach applied to bibliographic materials that highlights the core theoretical and empirical contributions to a specific research field. This analysis was based on keyword cartography, bibliometric authors’ citation analysis, bibliometric papers’ co-citation analysis, bibliometric references’ co-citation analysis, journals’ co-citation cartography and qualitative content analysis. It reviews 353 articles on corporate governance published in the journal of Corporate Governance (Bingley). Bibliometric analysis was performed using VOSviewer, and content analysis was performed using WordStat.

Findings

The results identify three major clusters: corporate governance; board of directors; and firm performance. In addition, the results reveal that the journal Corporate Governance (Bingley) has experienced increasingly important growth in research papers on corporate governance topics and citations, reflecting its significant contribution to the corporate governance research field. This study also presents recommendations for future research in this field.

Practical implications

The findings of this study have implications for corporate governance research, such as the impact of ownership structure and the board of directors on environmental, social and governance disclosure. To the best of the authors’ knowledge, this study is the only one to review the key corporate governance research topics on which papers published in the journal of Corporate Governance (Bingley) are focused and can be largely used for corporate governance practices.

Originality/value

This study provides an overview of how the literature on corporate governance research has developed, as well as a summary of the most influential authors, along with countries, organizations and journal sources. This offers an opportunity for future research to focus on this topic.

Details

Corporate Governance: The International Journal of Business in Society, vol. 23 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 26 June 2021

Chinedum Ogbonnaya Eleazu, Aniza Abd Aziz, Tay Chuu Suen, Lam Chun-Hau, Chin Elynn, Chia Yi Hen, Ivan Ho Khor Ee, Lau Li Ren, Sabarisah Hashim and Mahaneem Mohamed

This study aims to design to assess the traditional, complementary and alternate medicine (TCAM) usage and its association with the quality of life (QOL) of Type 2 diabetic…

Abstract

Purpose

This study aims to design to assess the traditional, complementary and alternate medicine (TCAM) usage and its association with the quality of life (QOL) of Type 2 diabetic patients in a tertiary hospital (Hospital Universiti Sains Malaysia) in Malaysia.

Design/methodology/approach

A total of 300 respondents included in this study were divided into the following two major categories: TCAM (34.33% of respondents) and non-TCAM users (65.67% of the respondents), respectively. The mean ages of the respondents were 59.3 ± 10.2 for the TCAM users and 57.7 ± 12.0 for the non-TCAM users.

Findings

A greater percentage of non-TCAM users reported poor control of diabetes (14.7%) and blood glucose (55.8%) compared with the TCAM users (9.7% and 48.5%, respectively). Further, the diabetic patients on TCAM reported lower rates of coma, stroke and kidney problems but higher rates of diabetic foot ulcers, heart diseases and retinopathy than the non-TCAM users. Additionally, the diabetic patients with TCAM usage had a significantly better physical (p = 0.02) and overall (p = 0.03) qualities of life compared to the non-TCAM users. However, psychological, social and environmental health did not show any significant difference.

Originality/value

The prevalence of TCAM usage among diabetic patients was lower than in other comparable studies. Diabetic patients on TCAM reported lower rates of coma, stroke and kidney problems but higher rates of diabetic foot ulcers, heart diseases and retinopathy than the non-TCAM users. Further, diabetes patients on TCAM reported better QOL compared to non-TCAM users especially in terms of physical health.

Details

Nutrition & Food Science , vol. 52 no. 1
Type: Research Article
ISSN: 0034-6659

Keywords

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