Search results

This paper examines the comparative corporate performance of logistics companies in Korea, China and Japan. Based on the annual data from the listed companies, the growth rate of Chinese companies has surpassed that of Korean and Japanese companies and has labeled China as the fastest growing economy. How ever, labor efficiency of Chinese firms when calculated by total revenue per employee is the lowest of the three countries. In addition, the profitability of Chinese multimodal logistics companies and sea transport companies is also lower than that of Korea and Japan.

Using Data Envelop Analysis(DEA), the primary results regarding corporate efficiency among Korean, Chinese and Japanese logistic companies are as follows: In the multimodal industries, Japanese firms have revealed the highest level of efficiency, with Korean firms coming in second, and Chinese firms ranking third with distinctly inferior performance. This trend has also been examined in the maritime industries, in which the efficiency levels have been deteriorating continuously. However, in the air transportation industry Chinese companies revealed the highest level of efficiency, which resulted from the business characteristics of the government supported conglomerate companies.

This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.

This research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.

In the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.

This paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.

This study aims to explore the challenges associated with the integration of resilience and sustainability, and propose a workable solution that ensures resilient and sustainable buildings. Recent research outcomes suggest that the number of natural hazards, both environmental and geophysical, will increase due to the effect of global warming. Various approaches have been investigated to reduce environmental degradation and to improve the physical resilience to natural hazards. However, most of these approaches are fragmented and when combined with cultural barriers, they often result into less-efficient assessment tools.

The primary source of information used to develop this paper has been research publications, policy papers, reports and tool guidelines. A set of questions were developed to guide the review which was complemented with information distilled from the HFA 2005-2015 to develop an integration process to evaluate 10 international sustainability appraisal tools.

The major finding of this research is that, from a technical point of view, resilience and sustainability could be integrated. However, it requires a long and thorough process with a multidisciplinary stakeholder team including technical, strategic, social and political parties. A combination of incentives and policies would support this process and help people work towards the integration. The Japanese model demonstrates a successful case in engaging stakeholders in the process which led to the development of a comprehensive appraisal tool, CASBEE®, where resilience and sustainability are integrated.

Although data have been sought through literature review (i.e. secondary data), the research is expected to have significant impact, as it provides a clear theoretical foundation and methods for those wishing to integrate resilience within current sustainability appraisal tools or develop new tools.

This paper provides original concepts that are required to reduce fragmentation in the way resilience and sustainability are addressed. It sets up a new research agenda which has the potential to have a strong impact due the fact that sustainability and resilience are getting higher on the political priority scale.

This paper provides findings of an original idea to reduce fragmentation in the way resilience and sustainability are addressed. It sets up a new research agenda which has the potential to have a strong impact due the fact that sustainability and resilience are getting higher on the political priority scale.

The aims of this study were to evaluate fitness levels in a cohort of police trainees and compare these results to other police trainees and the general population.

Retrospective data for 274 male and 152 female police trainees were supplied. Measures included height, body mass and physical appraisal test (PAT; 2.4 km run, vertical jump, push-ups and grip strength) results, assessed twice, prior to commencement of training, separated by several months. Wilcoxon signed rank tests were used to analyze non-parametric initial and final PAT scores and Mann–Whiney U tests were used to determine variance between groups.

Male trainees were significantly quicker in the run (−12%, p < 0.001), completed more push-ups (+74%, p < 0.001) with greater grip strength (+52% left and +50% right, p < 0.001) when compared to female trainees. Following the second PAT assessment, the significant differences between male and female trainees remained (p < 0.001). Only female trainee 2.4 km run times improved significantly between initial and final PAT (−4%, p = 0.002).

When compared to the general population from which they were drawn and to other law enforcement trainees, the police trainees in this study were quicker, more powerful and stronger. While there was no loss of fitness between initial and final PAT performance, a conditioning program, spanning the periods between initial and final PAT may be of benefit to increase fitness prior to training commencement especially for female trainees who were generally less fit than, yet must complete the same training as, male trainees.

The future construction site will be pervasive, context aware and embedded with intelligence. The purpose of this paper is to explore and define the concept of the digital skin of the future smart construction site.

The paper provides a systematic and hierarchical classification of 114 articles from both industry and academia on the digital skin concept and evaluates them. The hierarchical classification is based on application areas relevant to construction, such as augmented reality, building information model-based visualisation, labour tracking, supply chain tracking, safety management, mobile equipment tracking and schedule and progress monitoring. Evaluations of the research papers were conducted based on three pillars: validation of technological feasibility, onsite application and user acceptance testing.

Technologies learned about in the literature review enabled the envisaging of the pervasive construction site of the future. The paper presents scenarios for the future context-aware construction site, including the construction worker, construction procurement management and future real-time safety management systems.

Based on the gaps identified by the review in the body of knowledge and on a broader analysis of technology diffusion, the paper highlights the research challenges to be overcome in the advent of digital skin. The paper recommends that researchers follow a coherent process for smart technology design, development and implementation in order to achieve this vision for the construction industry.

Existing research evidence shows a fragmented understanding of the roles of first-line employees (FLEs) as essential factors for successful lean implementation in small- and medium-sized enterprises (SMEs), provoking recent calls for additional research on the identification of enablers and barriers for lean acceptance among workers. Therefore, this paper aims to identify related enablers and barriers to lean implementation among FLEs and determine future research avenues for improving the understanding of lean methodology implementation in SMEs.

Relying on a systematic literature review methodology, the authors aimed to synthesize and evaluate available peer-reviewed papers on the role of FLEs in lean implementation in SMEs. General descriptive and thematic analysis comprehensively depicted the selected research topic and identified the main themes within collected papers and potential future research questions.

The authors identified four main themes related to FLEs’ role in lean implementation: cultural change factors, employee characteristics, management involvement and lean job design. Within each theme, the authors present a comprehensive overview of FLE-related factors and associated enablers and barriers that should be considered for a successful lean implementation in SMEs.

The research outcomes are important to practicing managers in SMEs, helping them facilitate lean acceptance and enhance the likelihood of successful lean implementation.

The insights from this study present building blocks in developing a lean implementation model for SMEs that considers the FLEs’ role more comprehensively.

The coronavirus (COVID-19) has had a tremendous impact on companies worldwide. However, researchers have no clear idea of the key issues requiring their attention. This paper aims to close this gap by analysing all business-related posts on a coronavirus subreddit (“r/coronavirus”) and identifying the main research streams that are guiding the research agenda for a post-coronavirus world.

We use data from reddit, particularly the subreddit “r/coronavirus” to identify posts that reveal the impact of coronavirus on business. Our dataset has more than 200,000 posts. We used an artificial intelligence–based algorithm to scrape the data with business-related search terms, clean it and analyse the discussion topics.

We show the key topics that address the impact of coronavirus on business, combining them into four themes: essential service provision, bricolage service innovation, responsible shopping practices and market shaping amid crisis. We discuss these themes and use them to develop a service research agenda. The results are reported against the backdrop of service research priorities.

The study identifies four key themes that have emerged from the impact of coronavirus on business and that require scholarly attention. Our findings can guide service research with unique insights provided immediately after the coronavirus outbreak to conduct research that matters to business and helps people in vulnerable positions in a post-coronavirus world.

Ireland’s ageing population has resulted in an increasing number of older adults living with frailty. Despite growing attention towards older adults’ and health professionals’ perspectives of frailty, occupational therapy research is limited. This study aims to explore occupational therapists’ perceptions of frailty and how their perceptions impact their approach to the assessment and management of frailty.

Using qualitative descriptive design, 19 occupational therapists working with older adults participated in online focus groups. Data were analysed using thematic analysis.

Perceptions of occupational therapists were constructed into three main themes: conceptualising frailty; management of frailty; and advancing frailty practice. Findings indicate that occupational therapists perceived frailty as a multidimensional concept but highlight a reluctance to use frailty terminology with patients. Findings also suggest that although occupational therapists are involved in provision of care for older adults living with frailty, the profession’s scope is not optimised in the assessment and management of frailty.

Findings provide insight into occupational therapists’ perceptions of frailty. Development of a shared understanding of frailty between clinicians and patients and enhancement of undergraduate frailty education are recommended to progress occupational therapy’s role in frailty management.