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1 – 10 of 45This paper is intended to spark discourse on the impact of holograms and holographic technology on libraries and the possibility of their usage in Caribbean academic libraries for…
Abstract
Purpose
This paper is intended to spark discourse on the impact of holograms and holographic technology on libraries and the possibility of their usage in Caribbean academic libraries for assisting users, especially those from the physically challenged community, as well as distance library users.
Design/methodology/approach
A thorough assessment of literature was done of all academic and higher institution libraries across the English-speaking Caribbean to determine the effective use of holograms and holographic technology in Caribbean libraries. Literature from several developed countries was studied, paying keen attention to the emerging holograms and holographic technology and the plausibility for inclusion and exploitation by academic libraries.
Findings
Revealing the possibilities for fostering great levels of efficacy, as well as saving time and reducing the possibility for inefficiencies in the system through smoother check-in and check-out while offering more accountability.
Research limitations/implications
This research focused primarily on holograms and holographic technology that can assist libraries and their users in the near future. It further attested to the need for there to be greater consideration for physically challenged individuals and their access to material from the library.
Originality/value
This paper is the genesis for discussion surrounding holograms and holographic technology in the English-speaking Caribbean. It sought to bring awareness to the possible uses of holograms while exploring the practical implications of its use in libraries across the English-speaking Caribbean.
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Kiyavash Irankhah, Soheil Asadimehr, Golnaz Ranjbar, Behzad Kiani and Seyyed Reza Sobhani
To effectively combat the increasing rates of obesity, it is crucial to explore how environmental factors like sidewalk access impact weight-related outcomes. This study aimed to…
Abstract
Purpose
To effectively combat the increasing rates of obesity, it is crucial to explore how environmental factors like sidewalk access impact weight-related outcomes. This study aimed to systematically examine the association between sidewalk accessibility and weight-related outcomes.
Design/methodology/approach
Databases were searched by keywords for relevant articles, which were published before March 3, 2024, to report the role of neighborhood sidewalk access on weight-related outcomes. The main findings of the selected articles were extracted from eligible studies by two independent reviewers.
Findings
A total of 20 out of 33 studies indicated a significant negative relationship between access to sidewalks and weight-related outcomes. Three studies demonstrated an indirect relationship between access to sidewalks and weight-related outcomes by greater access to physical environments. In addition, five studies reported no clear relationship, and three studies reported a significantly positive relationship between access to sidewalks and weight-related outcomes.
Practical implications
In general, people who live in urban areas with better sidewalk access benefit from better weight-related outcomes. Adults showed this correlation more prominently than adolescents and children. Therefore, sidewalks that have a positive effect on physical activity levels could be considered as a preventive measure against obesity.
Originality/value
One of the weight-related outcomes is obesity. Every community faces numerous challenges due to obesity, which adversely affects the quality of life and health. Environmental factors such as access to sidewalks could be associated with body weight due to lifestyle influences.
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Elaine Berkery and Nuala F. Ryan
Using Schein’s Descriptive Index (SDI), this paper aims to first examine gender role stereotypes and requisite managerial characteristics among Irish business students over a…
Abstract
Purpose
Using Schein’s Descriptive Index (SDI), this paper aims to first examine gender role stereotypes and requisite managerial characteristics among Irish business students over a 10-year period. Then, the paper investigates whether there have been changes in gender role stereotypes during this period and subsequently unpack the reasons behind any changes recorded.
Design/methodology/approach
In total, 1,124 students from the same business student population rated men, women and managers in general, using SDI. Data was collected first during the academic year 2008–2009 and again in 2018–2019 to determine stability or change in gender role stereotypes and requisite managerial characteristics. Intraclass correlation coefficients scores were computed to determine the relationship between gender and requisite managerial characteristics and identify differences and similarities between the two samples. To explore the content of gender stereotypes, an examination of the specific descriptive items was conducted by performing a factorial analysis using Duncan’s Multiple Range Test. Finally, the authors adapted the scales developed by Duehr and Bono (2006) to determine whether broad gender stereotypic characteristics with respect to communal and agentic, attributed to men, women and managers, differ by sample.
Findings
The overall findings indicate changes in the extent of gender role stereotyping of the managerial role among the male cohorts studied. The subsequent analysis of the descriptive items identified that the change among the male cohort is due to the levels of agency they perceive women to now possess.
Research limitations/implications
The authors contribute to the literature on both gendered and managerial stereotypes by showing changes in the pro-male stereotype of the managerial role and contribute to the existing debate on a shift towards a more androgynous view of leadership.
Practical implications
These findings help understand the content of gender role stereotypes that recent graduates bring with them to their first job post-graduation. The observed changes in the level of agency ascribed to women by their male counterparts could prove to be an important step forward for women’s advancement to managerial positions.
Originality/value
The findings indicate that both male and female cohorts in Sample 2 perceived men and women in general to possess the same levels of communal and agentic traits as their managerial counterparts.
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Hei-Chia Wang, Army Justitia and Ching-Wen Wang
The explosion of data due to the sophistication of information and communication technology makes it simple for prospective tourists to learn about previous hotel guests'…
Abstract
Purpose
The explosion of data due to the sophistication of information and communication technology makes it simple for prospective tourists to learn about previous hotel guests' experiences. They prioritize the rating score when selecting a hotel. However, rating scores are less reliable for suggesting a personalized preference for each aspect, especially when they are in a limited number. This study aims to recommend ratings and personalized preference hotels using cross-domain and aspect-based features.
Design/methodology/approach
We propose an aspect-based cross-domain personalized recommendation (AsCDPR), a novel framework for rating prediction and personalized customer preference recommendations. We incorporate a cross-domain personalized approach and aspect-based features of items from the review text. We extracted aspect-based feature vectors from two domains using bidirectional long short-term memory and then mapped them by a multilayer perceptron (MLP). The cross-domain recommendation module trains MLP to analyze sentiment and predict item ratings and the polarities of the aspect based on user preferences.
Findings
Expanded by its synonyms, aspect-based features significantly improve the performance of sentiment analysis on accuracy and the F1-score matrix. With relatively low mean absolute error and root mean square error values, AsCDPR outperforms matrix factorization, collaborative matrix factorization, EMCDPR and Personalized transfer of user preferences for cross-domain recommendation. These values are 1.3657 and 1.6682, respectively.
Research limitation/implications
This study assists users in recommending hotels based on their priority preferences. Users do not need to read other people's reviews to capture the key aspects of items. This model could enhance system reliability in the hospitality industry by providing personalized recommendations.
Originality/value
This study introduces a new approach that embeds aspect-based features of items in a cross-domain personalized recommendation. AsCDPR predicts ratings and provides recommendations based on priority aspects of each user's preferences.
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Sophia Brink and Gretha Steenkamp
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly…
Abstract
Purpose
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.
Design/methodology/approach
This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.
Findings
Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).
Originality/value
Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.
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Angi Martin and Julie Cox
The education of deaf and hard of hearing (d/DHH) students is largely dependent on the preferred mode of communication. Historically, the mode of communication for d/DHH students…
Abstract
The education of deaf and hard of hearing (d/DHH) students is largely dependent on the preferred mode of communication. Historically, the mode of communication for d/DHH students was determined by society rather than by students and families. This resulted in divisiveness between the Deaf culture and proponents of oral communication. The adoption of IDEA allowed family participation in the decision-making process. Advances in technology increased student access to sound, resulting in more educational placement options. Despite the positive changes, the complex nature of hearing loss and the wide variety in cultural considerations have made it difficult to determine the best approach to deaf education. Thus, educators and providers are left in a conundrum of which version of “traditional” deaf education is best for students.
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This paper aims to investigate the impact of the revised Code of Corporate Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory inclusion of female…
Abstract
Purpose
This paper aims to investigate the impact of the revised Code of Corporate Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory inclusion of female directors, audit committee (AC) chair independence and directors’ expertise on earnings manipulation.
Design/methodology/approach
Using an unbalanced panel of 323 listed companies from 2015 to 2019, this study uses panel data regression models with a robust methodology called difference-in-differences to tackle the potential endogeneity.
Findings
This study’s findings show that, as compared to the pre-CCG-2017 period, board- and AC-related variables increased significantly in the post-CCG-2017 period. Furthermore, financial experts on the board and board independence have a negative effect on discretionary accruals (DAs), whereas female directors and DAs are positively related, as is real activity manipulation. The AC-related variables, such as AC independence, expertise in AC, and AC chair independence, are significantly different from the preperiod to the postperiod, whereas their relationship is not according to the hypotheses of the study. Moreover, these results are robust to additional analysis of the alternative proxies for female directorship and the endogeneity problem.
Practical implications
The findings of this study have implications for regulators and practitioners who are concerned with the functions of the board of directors (BOD). The findings of this research study show that earnings management (EM) may be reduced by independent and expert directors. However, board gender diversity is not reducing the EM. Therefore, the decision to appoint female directors to the board should be based on their business and professional attributes rather than simply filling quotas or blindly adhering to regulations. Moreover, the findings of this research may assist the regulator in encouraging listed firms to enhance board governance via independence, diversity and competency, which are useful for effective monitoring.
Originality/value
This study fills a gap in the literature by providing the first evidence of country-specific regulation (CCG-2017), concerning the BOD and AC-related clauses on EM in Pakistan, which is missing in the relevant literature general and in Pakistan in particular.
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Luke Mizzi, Arrigo Simonetti and Andrea Spaggiari
The “chiralisation” of Euclidean polygonal tessellations is a novel, recent method which has been used to design new auxetic metamaterials with complex topologies and improved…
Abstract
Purpose
The “chiralisation” of Euclidean polygonal tessellations is a novel, recent method which has been used to design new auxetic metamaterials with complex topologies and improved geometric versatility over traditional chiral honeycombs. This paper aims to design and manufacture chiral honeycombs representative of four distinct classes of 2D Euclidean tessellations with hexagonal rotational symmetry using fused-deposition additive manufacturing and experimentally analysed the mechanical properties and failure modes of these metamaterials.
Design/methodology/approach
Finite Element simulations were also used to study the high-strain compressive performance of these systems under both periodic boundary conditions and realistic, finite conditions. Experimental uniaxial compressive loading tests were applied to additively manufactured prototypes and digital image correlation was used to measure the Poisson’s ratio and analyse the deformation behaviour of these systems.
Findings
The results obtained demonstrate that these systems have the ability to exhibit a wide range of Poisson’s ratios (positive, quasi-zero and negative values) and stiffnesses as well as unusual failure modes characterised by a sequential layer-by-layer collapse of specific, non-adjacent ligaments. These findings provide useful insights on the mechanical properties and deformation behaviours of this new class of metamaterials and indicate that these chiral honeycombs could potentially possess anomalous characteristics which are not commonly found in traditional chiral metamaterials based on regular monohedral tilings.
Originality/value
To the best of the authors’ knowledge, the authors have analysed for the first time the high strain behaviour and failure modes of chiral metamaterials based on Euclidean multi-polygonal tessellations.
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I aimed to develop a conceptual model of power dynamics focused on an anticipated power consequences in business relationships in a context of high environmental turbulence. I…
Abstract
Purpose
I aimed to develop a conceptual model of power dynamics focused on an anticipated power consequences in business relationships in a context of high environmental turbulence. I also intended to discuss the theoretical significance of my findings and indicate future research directions.
Design/methodology/approach
Conceptual article indicating future research directions.
Findings
The proposal of the conceptual model of power dynamics focusing on anticipated power consequences in business relationships.
Research limitations/implications
The limitations of the presented model stem from the critique of the holistic view. My contribution lies in advancing our understanding of power dynamics in business relationships amid significant environmental change. I elucidate how transformative practices relate to power outcomes and value creation in these relationships.
Practical implications
The model highlights the importance of a mindful approach to managing business relationships in a turbulent environment. It emphasizes considering expected power outcomes from activities and their impact on creating value in these relationships.
Social implications
The proposed concept resonates with systems theory, which emphasizes how different levels of business relationships are interconnected. It enables the analysis of power dynamics at the individual level, such as employees, consumers and local communities. These groups often include the most vulnerable individuals impacted by relational business structures.
Originality/value
The focus on anticipated power consequences of transformative practices triggered by high environmental turbulences, while considering the impact of power distribution of relationship actors on the sharing of benefits and costs.
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