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Open Access
Article
Publication date: 31 March 2022

Rogério Serrasqueiro and Jonas Oliveira

The study aims to analyse annual reports of the non-financial European firms listed at the EURO STOXX 50 index over the period of 2007 and 2011.

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Abstract

Purpose

The study aims to analyse annual reports of the non-financial European firms listed at the EURO STOXX 50 index over the period of 2007 and 2011.

Design/methodology/approach

This study intends to address two main issues: to what extent the country-level institutional forces compel (directly) firm's risk reporting (RR) behaviour and in which way these country-level institutional forces moderate the relationship between RR and firm-level characteristics.

Findings

Main findings indicate that, during this period, the European listed companies disclosed more risk information on a voluntary basis (such as operational and strategic risks) and with better informative content (more forward-looking and focused on positive news). Consistent with institutional theory, findings confirm that the country-level institutional forces explain variations on RR. Additionally, it also indicates that the relationship between RR and leveraged firms is weaker among countries with stronger institutional forces. These findings have several implications for investors and regulators in Europe basically in helping achieve efficiency in investment decisions and to stimulate further efforts to improve RR regulations.

Originality/value

This study makes two major contributions. First, it extends Elshandidy's et al. (2015) work by using other country-level institutional forces that capture the efficacy of corporate boards, the protection of minority shareholders' interests, country's level of democracy, law enforcement mechanisms and press freedom. Second, it uses firms that are considered as a blue-chip representation of super-sector leaders in the Eurozone (but from different institutional contexts). This research setting can be more insightful in shedding some light towards our understanding on how these leading firms can promote innovative and high quality level of RR and how country-level driving forces influence these variables.

Details

Asian Review of Accounting, vol. 30 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Open Access
Article
Publication date: 28 March 2022

Yunfei Li, Shengbo Eben Li, Xingheng Jia, Shulin Zeng and Yu Wang

The purpose of this paper is to reduce the difficulty of model predictive control (MPC) deployment on FPGA so that researchers can make better use of FPGA technology for academic…

1320

Abstract

Purpose

The purpose of this paper is to reduce the difficulty of model predictive control (MPC) deployment on FPGA so that researchers can make better use of FPGA technology for academic research.

Design/methodology/approach

In this paper, the MPC algorithm is written into FPGA by combining hardware with software. Experiments have verified this method.

Findings

This paper implements a ZYNQ-based design method, which could significantly reduce the difficulty of development. The comparison with the CPU solution results proves that FPGA has a significant acceleration effect on the solution of MPC through the method.

Research limitations implications

Due to the limitation of practical conditions, this paper cannot carry out a hardware-in-the-loop experiment for the time being, instead of an open-loop experiment.

Originality value

This paper proposes a new design method to deploy the MPC algorithm to the FPGA, reducing the development difficulty of the algorithm implementation on FPGA. It greatly facilitates researchers in the field of autonomous driving to carry out FPGA algorithm hardware acceleration research.

Details

Journal of Intelligent and Connected Vehicles, vol. 5 no. 2
Type: Research Article
ISSN: 2399-9802

Keywords

Open Access
Article
Publication date: 30 June 2007

Jung Ung Min and Minyoung Park

Recently, the United Statesgovernment plans to introduce electronic container seals on all imported containers as a mandatory requirement. Further, containers without electronic…

Abstract

Recently, the United Statesgovernment plans to introduce electronic container seals on all imported containers as a mandatory requirement. Further, containers without electronic seals may be prohibited or restricted for import based on this planned regulation. An electronic seal is a tamper-free seal with radio frequency identification (RFID) chips embedded in it. It could provide additional security information such as the tamper evidence and the history of tampering status. In this paper, a brief review of the types of container seals, the characteristics of electronic seals, and their system components are presented. International efforts for securing cargo security are also reviewed including Container Security Initiative (CSI), Customs Trade Partnership Against Terrorism (C-TPAT), and International Standards Organization (ISO) requirements. Finally, the current issues and the status of technology development are discussed with future directions as a final word

Details

Journal of International Logistics and Trade, vol. 5 no. 1
Type: Research Article
ISSN: 1738-2122

Keywords

Open Access
Book part
Publication date: 4 May 2018

Mohammad Irfan Fahmi, Hidayatullah, JhonsonEfendi Hutagalung and Sajadin Sembiring

Research to find new energy source is still an intensive work by researchers in this field. One of the energy sources with no negative impact to environment is solar energy. Solar…

Abstract

Research to find new energy source is still an intensive work by researchers in this field. One of the energy sources with no negative impact to environment is solar energy. Solar cell is used to convert solar energy to electrical energy. The electrically powered solar cell in direct current (DC) power is not suitable for our daily office equipment since they need the alternating current (AC) power. This research has succeeded in realizing a solar cell automation tool based on Arduino Uno with input from solar energy, from which output AC voltage can be used for the needs of household appliances and office equipments. Output power of this tool is approximately 700 W, which can turn on the lights, charge the hand phones, laptops, and so forth.

Open Access
Article
Publication date: 28 April 2022

Krzysztof Jakub Stojek, Jan Felba, Damian Nowak, Karol Malecha, Szymon Kaczmarek and Patryk Tomasz Tomasz Andrzejak

This paper aims to perform thermal and mechanical characterization for silver-based sintered thermal joints. Layer quality affects thermal and mechanical performance, and it is…

Abstract

Purpose

This paper aims to perform thermal and mechanical characterization for silver-based sintered thermal joints. Layer quality affects thermal and mechanical performance, and it is important to achieve information about how materials and process parameters influence them.

Design/methodology/approach

Thermal investigation of the thermal joints analysis method was focused on determination of thermal resistance, where temperature measurements were performed using infrared camera. They were performed in two modes: steady-state analysis and dynamic analysis. Mechanical analysis based on measurements of mechanical shear force. Additional characterizations based on X-ray image analysis (image thresholding), optical microscope of polished cross-section and scanning electron microscope image analysis were proposed.

Findings

Sample surface modification affects thermal resistance. Silver metallization exhibits the lowest thermal resistance and the highest mechanical strength compared to the pure Si surface. The type of dynamic analysis affects the results of the thermal resistance.

Originality/value

Investigation of the layer quality influence on mechanical and thermal performance provided information about different joint types.

Details

Soldering & Surface Mount Technology, vol. 35 no. 1
Type: Research Article
ISSN: 0954-0911

Keywords

Open Access
Article
Publication date: 27 April 2020

Zoubida Samlal

This paper aims to clarify the relationship between corporate governance (GOV) and business innovation (INOV). Does it provide the empirical evidence of how different GOV…

1457

Abstract

Purpose

This paper aims to clarify the relationship between corporate governance (GOV) and business innovation (INOV). Does it provide the empirical evidence of how different GOV mechanisms affect INOV within listed Moroccan companies?

Design/methodology/approach

The paper opted for a confirmatory quantitative study using a closed-ended questionnaire using a fifth-degree Likert scale. The questionnaire was administered to 54 listed Moroccan firms represented by their senior management having mainly a finance and economics background.

Findings

The paper provides empirical insights and evidence about how mechanisms of GOV impact INOV within listed Moroccan companies. It suggests that effective mechanisms of GOV foster and incubate INOV.

Research limitations/implications

There have been very empirical studies that investigate the relationship between GOV and innovation. As such, the authors’ conceptual framework relies more on the theoretical aspect of this subject than empirical one. Therefore, researchers are encouraged to test the proposed propositions further.

Originality/value

A review of the few existing empirical studies shows mitigated results regarding the relation between GOV and innovation. The findings of this study show a significant positive relation between GOV and its mechanisms and INOV.

Details

Journal of Economics, Finance and Administrative Science, vol. 25 no. 49
Type: Research Article
ISSN: 2077-1886

Keywords

Open Access
Article
Publication date: 12 May 2020

Barbara Dziurdzia, Maciej Sobolewski, Janusz Mikołajek and Sebastian Wroński

This paper aims to investigate voiding phenomena in solder joints under thermal pads of light-emitting diodes (LEDs) assembled in mass production environment by reflow soldering…

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Abstract

Purpose

This paper aims to investigate voiding phenomena in solder joints under thermal pads of light-emitting diodes (LEDs) assembled in mass production environment by reflow soldering by using seven low-voiding lead-free solder pastes.

Design/methodology/approach

The solder pastes investigated are of SAC305 type, Innolot type or they are especially formulated by the manufacturers on the base of (SnAgCu) alloys with addition of some alloying elements such as Bi, In, Sb and Ti to provide low-void contents. The SnPb solder paste – OM5100 – was used as a benchmark. The solder paste coverage of LED solder pads was chosen as a measure of void contents in solder joints because of common usage of this parameter in industry practice.

Findings

It was found that the highest coverage and, related to it, the least void contents are in solder joints formed with the pastes LMPA-Q and REL61, which are characterized by the coverage of mean value 93.13% [standard deviation (SD) = 2.72%] and 92.93% (SD = 2.77%), respectively. The void diameters reach the mean value equal to 0.061 mm (SD = 0.044 mm) for LMPA-Q and 0.074 mm (SD = 0.052 mm) for REL61. The results are presented in the form of histograms, plot boxes and X-ray images. Some selected solder joints were observed with 3D computer tomography.

Originality/value

The statistical analyses are carried out on the basis of 2D X-ray images with using Origin software. They enable to compare features of various solder pastes recommended by manufacturers as low voiding. The results might be useful for solder paste manufacturers or electronic manufacturing services.

Details

Soldering & Surface Mount Technology, vol. 32 no. 4
Type: Research Article
ISSN: 0954-0911

Keywords

Open Access
Article
Publication date: 5 December 2018

Suhadak Suhadak, Kurniaty Kurniaty, Siti Ragil Handayani and Sri Mangesti Rahayu

The purpose of this paper is to evaluate how much influence good corporate governance (GCG) has on corporate value, as well as moderating effect of stock return and financial…

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Abstract

Purpose

The purpose of this paper is to evaluate how much influence good corporate governance (GCG) has on corporate value, as well as moderating effect of stock return and financial performance on the influence of GCG on corporate value.

Design/methodology/approach

This study was an explanatory study. The unit of analysis was the companies listed in LQ45 in Indonesian Stock Exchange and the sources of data were ICMD, annual report and financial reports of the companies. Indonesian Stock Exchange was selected as the setting of the study since Indonesian Stock Exchange is one of trading places for various types of companies in Indonesia, and it provides complete information on company’s financial data and stock price. The population was 84 companies listed in LQ45 in Indonesian Stock Exchange between 2010 and 2016.

Findings

The higher GCG, independent commissioners proportion, institutional managerial and public ownerships resulted in higher corporate value. MBE and PER stock return is a moderating variable in the influence of GCG on corporate value. Financial performance is moderating variable in the influence of GCG on corporate value.

Originality/value

Based on the previous studies, it may be concluded that there is a gap between the influence of GCG on corporate value and the influence of stock return on financial performance, and moderating variable is needed to evaluate the influence of GCG on company performance, more particularly stock return and financial performance. This discrepancy creates opportunity for conducting an in-depth study on those variables. Its novelty is correlation between stock return and financial performance as moderation. Previous studies used these as mediating variables. This study is going to generate different finding as it is conducted in different setting (country where this study is conducted), type of industry, research period and using different method of analysis.

Details

Asian Journal of Accounting Research, vol. 4 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 23 April 2020

Magnus Johansson

A nature reserve set up in a disaster-stricken area can have various functions, e.g. as a place where biodiversity is favored and sometimes as a memory of a traumatic event. This…

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Abstract

Purpose

A nature reserve set up in a disaster-stricken area can have various functions, e.g. as a place where biodiversity is favored and sometimes as a memory of a traumatic event. This study presents four different record-breaking disasters during 1992–2014 in Sweden, where the idea of setting up reserves has been advanced in the aftermath, but with slightly different results in relation to attitudes about nature conservation and modes of remembering. The phenomenon is primarily discussed against theory formation around disaster memorials and window of opportunity for change.

Design/methodology/approach

This paper uses a comparative case study approach. The cases are described through narratives on the basis of “grey” literature, i.e. documents from Swedish authorities in the form of evaluations, summaries from experience seminars, political decisions on the establishment of nature conservation or information material addressed to the public, and also media reporting.

Findings

The nature reserves will be reminiscent of the disasters since the natural regrowth will take decades but may also be accompanied by exhibitions in visitor centers, arts and plays, monuments and bureaucratic documents, all of which contribute to the memory. In all but one case, such artifacts are secondary in relation to the explicit goal of forest conservation. The local population's attitude to the reserve formation plays a big role for the plans to be implemented.

Originality/value

Foundation of nature reserves in the immediate aftermath of a disaster may have different functions for actors, affected people and interested public; some are exemplified and discussed here.

Details

Disaster Prevention and Management: An International Journal, vol. 30 no. 6
Type: Research Article
ISSN: 0965-3562

Keywords

Open Access
Article
Publication date: 16 October 2023

Guilherme Henrique Vieira Noveletto, Jailson Lana, Raul Beal Partyka and João Roberto Rocha Lemos

This teaching case aims to encourage reflection on the formulation of the strategic repositioning of an automotive dealership.

Abstract

Purpose

This teaching case aims to encourage reflection on the formulation of the strategic repositioning of an automotive dealership.

Design/methodology/approach

Built on the teaching case method, it portrays the situation of the Premium Motors automotive dealership in the face of a strategic repositioning. Management and the board discuss ways to minimize the impact of the coronavirus disease 2019 (COVID-19) pandemic on sales figures. The situation presents the possibility of entering a new product segment.

Findings

How to make consumers correctly understand the new positioning? The case is structured to enable reflection and teaching of marketing strategies, with each student having the possibility of putting themselves in the role of company managers. The environment and trajectory are also portrayed, broadening the perception of the studied company and providing devices for solving the emerging problems of the case.

Originality/value

The case becomes a tool to promote knowledge, from the implementation to the management of strategic repositioning. Thus, the teaching notes offer directions on how professors can use the teaching case with their undergraduate and graduate students in disciplines related to strategy and marketing.

Details

Revista de Gestão, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1809-2276

Keywords

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