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1 – 10 of over 2000
Article
Publication date: 24 November 2023

Sezer Çoban

The purpose of this research paper is to recover the autonomous flight performance of a mini unmanned aerial vehicle (UAV) via stochastically optimizing the wing over certain…

Abstract

Purpose

The purpose of this research paper is to recover the autonomous flight performance of a mini unmanned aerial vehicle (UAV) via stochastically optimizing the wing over certain parameters (i.e. wing taper ratio and wing aspect ratio) while there are lower and upper constraints on these redesign parameters.

Design/methodology/approach

A mini UAV is produced in the Iskenderun Technical University (ISTE) Unmanned Aerial Vehicle Laboratory. Its complete wing can vary passively before the flight with respect to the result of the stochastic redesign of the wing while maximizing autonomous flight performance. Flight control system (FCS) parameters (i.e. gains of longitudinal and lateral proportional-integral-derivative controllers) and wing redesign parameters mentioned before are simultaneously designed to maximize autonomous flight performance index using a certain stochastic optimization strategy named as simultaneous perturbation stochastic approximation (SPSA). Found results are used while composing UAV flight simulations.

Findings

Using stochastic redesign of mini UAV and simultaneously designing mini ISTE UAV over previously mentioned wing parameters and FCS, it obtained a maximum UAV autonomous flight performance.

Research limitations/implications

Permission of the directorate general of civil aviation in the Republic of Türkiye is essential for real-time UAV autonomous flights.

Practical implications

Stochastic redesign of mini UAV and simultaneously designing mini ISTE UAV wing parameters and FCS approach is very useful for improving any mini UAV autonomous flight performance cost index.

Social implications

Stochastic redesign of mini UAV and simultaneously designing mini ISTE UAV wing parameters and FCS approach succeeds confidence, highly improved autonomous flight performance cost index and easy service demands of mini UAV operators.

Originality/value

Creating a new approach to recover autonomous flight performance cost index (e.g. satisfying less settling time and less rise time, less overshoot during flight trajectory tracking) of a mini UAV and composing a novel procedure performing simultaneous mini UAV having passively morphing wing over certain parameters while there are upper and lower constraints and FCS design idea.

Article
Publication date: 15 January 2024

Terry Harris

In this study, the author examines the effect of managers’ perception of product market competition on accruals and real earnings management.

Abstract

Purpose

In this study, the author examines the effect of managers’ perception of product market competition on accruals and real earnings management.

Design/methodology/approach

The author develops a new text-based measure of the emphasis managers place on product market competition by conducting a textual analysis of firms’ 10-K filings. Using this measure, the author conducts a battery of econometric analyses and robustness checks to investigate the impact of this measure of product market competition on measures of accruals and real earnings management.

Findings

This study finds robust evidence that when management perceives more competitive threats, they are more likely to engage in accruals-based earnings manipulation but are less likely to engage in real earnings management activity. The author argues that these findings are due to managers’ career concerns enticing them to manage earnings via accrual when competition is high, but that greater product market competition discourages real earning management activity as it can diminish firms’ competitiveness.

Practical implications

The findings of this paper have important policy and practical implications since it signals that managers’ perceptions of product market competition is able to affect accounting choices, information environments and economic outcomes in firms.

Originality/value

This study develops a new text-based measure of managers’ perception of product market competition with the aid of GPT-4. The author then using this measure provides firm-level evidence on how this relates to earnings management.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 13 September 2023

Kai Wang and Xiaoping Wang

The curve construction on surfaces is becoming more and more important in computer-aided design (CAD), computer graphics (CG) and the other related fields. This problem is often…

Abstract

Purpose

The curve construction on surfaces is becoming more and more important in computer-aided design (CAD), computer graphics (CG) and the other related fields. This problem is often encountered in NC machining, tool path generation, automated fiber placement and so on. However, designing curves on curved surfaces is quite different from constructing a curve in Euclidean space. Therefore, the traditional methods of curve design are not suitable for constructing a continuous curve on surface. The authors need to perform interpolation directly on surface so that the final target curve is embedded into the given surface and also meets the continuous conditions.

Design/methodology/approach

Firstly, adopting a series of Hermite blending functions, the authors design a space curve passing the given knots on the point-cloud surface. Then, the authors construct a class of directrixes that are adopted to determine vector fields for projection. Finally, a complete G2 continuous curve embedded in point-cloud surfaces is constructed by solving the first-order ordinary differential equations (ODEs).

Findings

The authors’ main contribution is to overcome the problem of constructing G1 and G2 continuous curves on point-cloud surfaces and the authors’ schemes are based on the projection moving least square (MLS) surfaces and traditional differential geometric.

Originality/value

Based on the framework of projection MLS surfaces, a novel method to overcome the problem of constructing G2 continuous curves on point-cloud surfaces is proposed.

Details

Engineering Computations, vol. 40 no. 9/10
Type: Research Article
ISSN: 0264-4401

Keywords

Book part
Publication date: 11 December 2023

Zeinab Amin

Increased emphasis on offering quality education underscores the need for developing a rigorous process for assessing academic programs in higher education. In this chapter, we…

Abstract

Increased emphasis on offering quality education underscores the need for developing a rigorous process for assessing academic programs in higher education. In this chapter, we develop a practical and rigorous framework for comprehensive assessment of academic programs. This framework generates in-depth communication between the academic departments and the university administration. It provides a useful tool for advancing the university mission, setting priorities, allocating resources, and identifying future areas of potential growth. This data-driven framework covers a wide range of qualitative and quantitative variables. To ensure a smooth and efficient implementation of the assessment process we present the critical stages in the development of a successful program assessment framework − from determining the assessment criteria, establishing the organizational climate, appointing the assessment committee, preparing program self-studies, to collecting and analyzing data. We present real examples from the author’s home institution to illustrate and support the reader’s understanding of the framework.

Details

Quality Assurance in Higher Education in the Middle East: Practices and Perspectives
Type: Book
ISBN: 978-1-80262-556-1

Keywords

Article
Publication date: 15 January 2024

Yonghong Cheng, Jiaxin Pan and Teng Yao

Motivated by the real-world practice of the thriving e-commerce, manufacturers are transcending traditional boundaries of merely producing and selling directly by implementing…

Abstract

Purpose

Motivated by the real-world practice of the thriving e-commerce, manufacturers are transcending traditional boundaries of merely producing and selling directly by implementing encroachment. Concurrently, supply chain (SC) members who overlook the corporate social responsibility (CSR) sharing will be left behind, which is closely linked to their profits. This paper aims to investigate a better way to share CSR under the scenarios of manufacturer encroachment and no-encroachment.

Design/methodology/approach

This paper constructs game-theoretic models in a SC consisting of a manufacturer (M) and a retailer (R), where the manufacturer can sell products by retailing, and may sell directly by implicating encroachment. The manufacturer and retailer jointly consider whether to share CSR and the proportion of it by taking consumer surplus into account. Furthermore, equilibriums for each model are derived using backward induction. Then, the authors analyse the impact of CSR sharing proportion and compare the equilibrium outcomes under different scenarios. Finally, the numerical analyses are presented to verify the results.

Findings

Several interesting results are found in this paper. First, the retailer shares more CSR can benefit SC members and social welfare when the manufacturer does not implement encroachment. However, the results may change which is decided by the unit cost of encroachment when the manufacturer does so. Second, the proportion of CSR shared by manufacturer and the unit cost of encroachment has an interactive impact on equilibrium outcomes. Finally, both manufacturer encroachment and SC members share CSR may be the best for the perspective of SC members and consumers.

Practical implications

Based on the analytical results, this paper provides novel managerial implications to assist manufacturer and retailer in determining the optimal strategies for CSR sharing and encroachment. Furthermore, the appropriate proportion of CSR shared by manufacturer and the unit cost of encroachment may let manufacturer, retailer and consumer surplus achieve a win-win-win situation.

Originality/value

To the best of the authors’ knowledge, this paper is the first attempt to explore the strategy of CSR sharing under the scenarios of manufacturer encroachment and no-encroachment.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 6 December 2023

Karen McBride, Jill Frances Atkins and Barry Colin Atkins

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…

Abstract

Purpose

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

Design/methodology/approach

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Findings

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

Originality/value

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 March 2023

Lirong Wang, Yingjie Lan and Deming Zhou

Fairness concerns in the supply chain management have recently caught much attention in the OM research community. The combined effect of fairness and competition on supply chain…

Abstract

Purpose

Fairness concerns in the supply chain management have recently caught much attention in the OM research community. The combined effect of fairness and competition on supply chain coordination and the interplay between them, however, have yet to be thoroughly examined.

Design/methodology/approach

The authors study a multiplayer supply chain with one supplier and two competing retailers with fairness concerns by a three-player Stackelberg game model. This theoretical study provides equilibrium solutions under different ranges of fairness and competition combinations. Besides theoretical analysis, the authors also conduct standard economic experiments and estimate structural parameters using experimental data.

Findings

The authors find that a simple wholesale price can coordinate the whole supply chain with certain conditions of fairness and competition. Moreover, although fairness concerns always decrease the wholesale price and increase retailers' profit share, downstream competition weakens such effects and decreases downstream players' market share. The experiments confirm the existence of fairness concerns and the interaction of competition and fairness, as shown in the theoretical analysis.

Research limitations/implications

A more comprehensive model with both distributional and peer-induced fairness considered could generate better insights in the interactive impact of competition and fairness. Moreover, the authors followed the previous channel competition literature and modeled the demand with linear demand function which makes the game decisions trackable in closed form solution. A more general demand function could result in different solutions and thus new insights.

Originality/value

The authors’ work provides a comprehensive theoretical study of the interaction between fairness concerns and competition and clarifies the in-depth connection between the effects of competition and fairness concerns in the literature.

Details

Journal of Modelling in Management, vol. 18 no. 6
Type: Research Article
ISSN: 1746-5664

Keywords

Book part
Publication date: 31 October 2023

Jimena Hurtado

Religion and philosophy satisfy the basic human needs of understanding, belonging, and finding meaning. They provide tranquility of mind and satisfy the desire to be loved and…

Abstract

Religion and philosophy satisfy the basic human needs of understanding, belonging, and finding meaning. They provide tranquility of mind and satisfy the desire to be loved and lovable. However, they present their own failings and can counter each other in positive and negative ways, that threaten the communities of beliefs they form and their interactions. An appropriate institutional framework can control the fanaticism and sectarianism that can come with established religion and philosophy.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Religion, the Scottish Enlightenment, and the Rise of Liberalism
Type: Book
ISBN: 978-1-83549-517-9

Keywords

Article
Publication date: 27 March 2024

Yan Zhou and Chuanxu Wang

Disruptions at ports may destroy the planned ship schedules profoundly, which is an imperative operation problem that shipping companies need to overcome. This paper attempts to…

Abstract

Purpose

Disruptions at ports may destroy the planned ship schedules profoundly, which is an imperative operation problem that shipping companies need to overcome. This paper attempts to help shipping companies cope with port disruptions through recovery scheduling.

Design/methodology/approach

This paper studies the ship coping strategies for the port disruptions caused by severe weather. A novel mixed-integer nonlinear programming model is proposed to solve the ship schedule recovery problem (SSRP). A distributionally robust mean conditional value-at-risk (CVaR) optimization model was constructed to handle the SSRP with port disruption uncertainties, for which we derive tractable counterparts under the polyhedral ambiguity sets.

Findings

The results show that the size of ambiguity set, confidence level and risk-aversion parameter can significantly affect the optimal values, decision-makers should choose a reasonable parameter combination. Besides, sailing speed adjustment and handling rate adjustment are effective strategies in SSRP but may not be sufficient to recover the schedule; therefore, port skipping and swapping are necessary when multiple or longer disruptions occur at ports.

Originality/value

Since the port disruption is difficult to forecast, we attempt to take the uncertainties into account to achieve more meaningful results. To the best of our knowledge, there is barely a research study focusing on the uncertain port disruptions in the SSRP. Moreover, this is the first paper that applies distributionally robust optimization (DRO) to deal with uncertain port disruptions through the equivalent counterpart of DRO with polyhedral ambiguity set, in which a robust mean-CVaR optimization formulation is adopted as the objective function for a trade-off between the expected total costs and the risk.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Book part
Publication date: 24 November 2023

Kelly Norwood and Mary Webster

Research ethics and integrity stipulates that research must be conducted with responsibility towards the research community and should benefit the intended population. This…

Abstract

Research ethics and integrity stipulates that research must be conducted with responsibility towards the research community and should benefit the intended population. This chapter will share insights from an ongoing research programme to reduce family conflict in the context of dementia care while discussing the accompanying ethical considerations. Research into dementia care has primarily focused on improving outcomes for the care dyad, leaving the influence and input of the wider family unit under investigated. Family conflict can detrimentally impact the quality of care provided and leave caregivers vulnerable to psychosocial difficulties. Family conflict occurs in the context of dementia care but there is little research on how to reduce, or prevent, such conflict occurring. In this research programme, a systematic review investigated the effectiveness of interventions that include the wider family unit to reduce family conflict; only one study was included which evidenced the lack of interventions in this area. A qualitative scoping review was then conducted to explore the lived experiences of caregiving families with experience of family conflict and reported solutions. It was found that conflict occurred due to factors including care decisions and role transitions which impacted relationships and affected care provision. Solutions to conflict were less often reported, indicating an important gap in the literature. Interviews with Alzheimer's Society staff and volunteers revealed that stigma and denial surrounding dementia were prevalent, and families were often reluctant to seek external help. This research programme is currently establishing public patient involvement (PPI) to develop the research methodology and interview questions for people with dementia (PWD) and their family caregivers to explore their lived experiences and potential solutions to family conflict. To conclude, this research programme will propose a family-focused intervention aimed at systemic family conflict for those caring for someone with dementia.

Details

Ethics and Integrity in Research with Older People and Service Users
Type: Book
ISBN: 978-1-80455-422-7

Keywords

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