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1 – 10 of over 13000Bengie Omar Vazquez Reyes, Tatiane Teixeira, João Carlos Colmenero and Claudia Tania Picinin
Effective educational methods are critical for successfully training future supply chain talent. The paper proposes a fuzzy multi-criteria decision-making model to evaluate and…
Abstract
Purpose
Effective educational methods are critical for successfully training future supply chain talent. The paper proposes a fuzzy multi-criteria decision-making model to evaluate and select the best educational method for tomorrow's supply chain leaders integrating skill development priorities in an uncertain environment.
Design/methodology/approach
The Grounded theory scheme is used to identify SC leaders' skillsets criteria and educational method alternatives. Fuzzy step-wise weight assessment ratio analysis sets the priority and determines the weight of 17 criteria. Eight decision-makers evaluate 13 alternatives using fuzzy linguistic terms. Fuzzy technique for order preference by similarity to ideal solution ranks and shows the most effective educational method. Sensitivity analysis presents the applicability of this study.
Findings
Its implementation in a university-industry collaboration case in Brazil, Mentored learning from industry experts is the best educational method. The skill development priorities are data analytics ability, end-to-end supply chain vision and problem-solving. Technical skills are the most important criteria that influence the selection of the optimal option and educational methods related to learning from others rank in the top teaching pool, including multidisciplinary cross-cultural training.
Originality/value
This paper is among the first to evaluate educational methods with skill development priorities integration for supply chain students using fuzzy SWARA–fuzzy TOPSIS. It provides actionable insights: a decision-making procedure for educational method selection, a broad skills profile for supply chain professional success and educational methods that professors can bring to in classroom/virtual environment.
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Feng Yin, Yaonan Wang and Shuning Wei
This paper aims to develop a new real‐time effective method for solving the inverse kinematics (IK) problem, especially for those manipulators with high‐dimensional nonlinear…
Abstract
Purpose
This paper aims to develop a new real‐time effective method for solving the inverse kinematics (IK) problem, especially for those manipulators with high‐dimensional nonlinear kinematic equations.
Design/methodology/approach
The paper transforms the IKs problem into a minimization problem. Then, a novel meta‐heuristic algorithm, called the electromagnetism‐like method (EM), is used to solve this equivalent problem. Moreover, in order to further improve the computational efficiency and accuracy of EM, a hybrid method which combines EM with the Davidon‐Fletcher‐Powell (DFP) method is proposed.
Findings
The results showed that EM is a powerful yet easy algorithm for solving the IKs problem of robot manipulators. Its complexity is independent on the characteristics of the kinematic equations involving dimensionality and the degree of nonlinearity. Moreover, EM can be used as an accompanying algorithm for DFP method to get better precision at a lower iteration number.
Originality/value
The method developed in this paper is a generalized approach that is efficient enough to obtain IK solutions independent of robot geometry and the number of degrees of freedom.
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Inge Birkbak Larsen and Helle Neergaard
This research presents and evaluates a method for assessing the entrepreneurial mindset (EM) of students in higher education.
Abstract
Purpose
This research presents and evaluates a method for assessing the entrepreneurial mindset (EM) of students in higher education.
Design/methodology/approach
The research considers EM a multi-variable psychological construct, which can be broken down into several conceptual sub-categories. Using data from a master course in entrepreneurship, the authors show how these categories can be applied to analyze students’ written reflections to identify linguistic markers of EM.
Findings
The research reports three main findings: analyzing student reflections is an appropriate method to explore the state and development of students’ EM; the theoretically-derived EM categories can be nuanced and extended with insight from contextualized empirical insights; and student reflections reveal counter-EM categories that represent challenges in the educator’s endeavor to foster students’ EM.
Research limitations/implications
The commitment of resources to researching EM requires the dedication of efforts to develop methods for assessing the state and development of students’ EM. The framework can be applied to enhance the theoretical rigor and methodological transparency of studies of EM in entrepreneurship education.
Practical implications
The framework can be of value to educators who currently struggle to assess if and how their educational design fosters EM attributes.
Originality/value
This inquiry contributes to the critical research discussion about how to operationalize EM in entrepreneurship education studies. The operationalization of a psychological concept such as EM is highly important because a research focus cannot be maintained on something that cannot be studied in a meaningful way.
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Duen-Ren Liu, Yu-Shan Liao and Jun-Yi Lu
Providing online news recommendations to users has become an important trend for online media platforms, enabling them to attract more users. The purpose of this paper is to…
Abstract
Purpose
Providing online news recommendations to users has become an important trend for online media platforms, enabling them to attract more users. The purpose of this paper is to propose an online news recommendation system for recommending news articles to users when browsing news on online media platforms.
Design/methodology/approach
A Collaborative Semantic Topic Modeling (CSTM) method and an ensemble model (EM) are proposed to predict user preferences based on the combination of matrix factorization with articles’ semantic latent topics derived from word embedding and latent topic modeling. The proposed EM further integrates an online interest adjustment (OIA) mechanism to adjust users’ online recommendation lists based on their current news browsing.
Findings
This study evaluated the proposed approach using offline experiments, as well as an online evaluation on an existing online media platform. The evaluation shows that the proposed method can improve the recommendation quality and achieve better performance than other recommendation methods can. The online evaluation also shows that integrating the proposed method with OIA can improve the click-through rate for online news recommendation.
Originality/value
The novel CSTM and EM combined with OIA are proposed for news recommendation. The proposed novel recommendation system can improve the click-through rate of online news recommendations, thus increasing online media platforms’ commercial value.
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Kai Zhang, Tonghai Wu, Zhihe Duan, Qingfeng Meng and Qinghu Meng
For oil film thickness measurement using ultrasonic spring model, obtaining the isolated reflection from the oil film layer is the key point. While for oil film thickness…
Abstract
Purpose
For oil film thickness measurement using ultrasonic spring model, obtaining the isolated reflection from the oil film layer is the key point. While for oil film thickness measurement in thrust bearings with thin liner, the reflection from the substrate-Babbitt interface will overlap with the reflection from the oil film layer. This overlapping will render the ultrasonic spring model invalid. To obtain the isolated reflected signal from the oil film layer accurately, an adaptive method was developed to recover the overlapping echoes.
Design/methodology/approach
A genetic-algorithm-based support matching pursuit (GA-based SMP) was developed to provide the optimal echo number and initial parameters guesses automatically and efficiently. Then, the traditional expectation maximization (EM) model was used to fine tune the accurate results.
Findings
The developed method was tested using both simulated echoes and the overlapping echoes encountered in the ultrasonic oil film thickness measurement of thrust bearings. The results demonstrated that the developed method performed well on recovering overlapping echoes adaptively.
Originality/value
The work shows an adaptive method to recover the ultrasonic overlapping echoes. When used in ultrasonic oil film thickness measurement, it can help extend the application of traditional ultrasonic spring model to objects with four or more layers.
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Xiuchen Wang, Zhe Liu, Zhong Zhou, Qing He and Haoxian Zeng
The purpose of this paper is to propose a new indicator-gray porosity that can objectively evaluate real porosities of electromagnetic shielding (EMS) fabric based on computer…
Abstract
Purpose
The purpose of this paper is to propose a new indicator-gray porosity that can objectively evaluate real porosities of electromagnetic shielding (EMS) fabric based on computer image analysis, which aims to address current porosity evaluation by tightness.
Design/methodology/approach
A method for the fabric image acquisition is determined and a gray digital model is established. The porosity membership region of true porosity is judged according to the total gray wave. A bi-directional judgment method based on horizontal and vertical single gray waves is proposed to automatically identify the gray porosity in the porosity membership region. After experiments, the differences between the gray porosity indicator and the tightness indicator are analyzed, the influence of the gray porosity on the shielding effectiveness (SE) is discussed, and the advantages of the gray porosity indicator are detailed.
Findings
Results show that the proposed indicator can accurately represent the real porosity size of the EMS fabric without pre-acquiring the structure parameters of the fabric, which provides a reference for the study of the electromagnetic characteristic of the EMS fabric.
Originality/value
The gray porosity presented in this paper is a new method to objectively evaluate real porosities of the EMS fabric, and can be applied to the research and evaluation of the electromagnetic characteristic for the EMS fabric.
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This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992–2022). Furthermore, the study identifies…
Abstract
Purpose
This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992–2022). Furthermore, the study identifies emerging research themes and proposes future avenues for further investigation in the realm of EM.
Design/methodology/approach
For this study, a comprehensive collection of 2,775 articles on EM published between 1992 and 2022 was extracted from the Scopus database. The author employed various tools, including Microsoft Excel, R studio, Gephi and visualization of similarities viewer, to conduct bibliometric, content, thematic and cluster analyses. Additionally, the study examined the literature across three distinct periods: prior to the enactment of the Sarbanes-Oxley Act (1992–2001), subsequent to the implementation of the Sarbanes-Oxley Act (2002–2012), and after the adoption of International Financial Reporting Standards (2013–2022) to draw more inferences and insights on EM research.
Findings
The study identifies three major themes, namely the operationalization of EM constructs, the trade-off between EM tools (accrual EM, real EM and classification shifting) and the role of corporate governance in mitigating EM in emerging markets. Existing literature in these areas presents mixed and inconclusive findings, suggesting the need for further theoretical development. Further, the study findings observe a shift in research focus over time: initially, understanding manipulation techniques, then evaluating regulatory measures, and more recently, investigating the impact of global accounting standards. Several emerging research themes (technology advancements, cross-cultural and cross-national studies, sustainability, behavioral aspects and non-financial indicators of EM) have been identified. This study subsequent analysis reveals an evolving EM landscape, with researchers from disciplines like data science, computer science and engineering applying their analytical expertise to detect EM anomalies. Furthermore, this study offers significant insights into sophisticated EM techniques such as neural networks, machine learning techniques and hidden Markov models, among others, as well as relevant theories including dynamic capabilities theory, learning curve theory, psychological contract theory and normative institutional theory. These techniques and theories demonstrate the need for further advancement in the field of EM. Lastly, the findings shed light on prominent EM journals, authors and countries.
Originality/value
This study conducts quantitative bibliometric and thematic analyses of the existing literature on EM while identifying areas that require further development to advance EM research.
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The financial world of today is evolving at a rate that can be challenging to keep up with and comprehend due to developments in information and communication technology. When…
Abstract
Purpose
The financial world of today is evolving at a rate that can be challenging to keep up with and comprehend due to developments in information and communication technology. When compared to a conventional disclosure, the eXtensible Business Reporting Language (XBRL), which was named one of the top ten accounting technologies, has a clear advantage in reducing information asymmetry by providing interactive data disclosure. This study aims to examine whether forcing companies to adopt XBRL would cause them to prefer misclassifying income statement items as an alternative to more risky earnings management methods.
Design/methodology/approach
The study sample includes nonfinancial UAE companies listed on Dubai Financial Market and Abu Dhabi Securities Exchange from 2012 to 2019. Fixed effect and system General Method of Moments regressions were used to analyze the study data.
Findings
The study found that XBRL reporting resulted in lowering the quality of financial reporting as companies have a higher tendency to misclassify income statement items as earnings management mechanism.
Practical implications
The findings of this research can be used by stakeholders and practitioners in the UAE to better understand whether the use of XBRL is linked to the engagement of financial reporting manipulative practices. The findings of this study also inform policymakers and regulators about the consequences of companies formally adopting digital disclosure language in an effort to improve the quality of their reporting. Besides, the results offer guidance to regulators considering imposing XBRL usage regulations.
Originality/value
Limited number of studies have tested the association between XBRL mandatory adoption and misclassification of income statement items as an earnings management tool in the Gulf Cooperation Council region.
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Sunday Segbenu Nunayon, Emmanuel Abiodun Olanipekun and Ibukun Oluwadara Famakin
University campuses are one of the major consumers of electricity. Therefore, it is important to investigate factors related to electricity saving. This study aims to examine the…
Abstract
Purpose
University campuses are one of the major consumers of electricity. Therefore, it is important to investigate factors related to electricity saving. This study aims to examine the key drivers in achieving efficient electricity management (EEM) practices in public universities.
Design/methodology/approach
To achieve the objective, 23 drivers of EEM practices were identified through a comprehensive literature review and an empirical questionnaire survey was performed with 1,386 electricity end-users of three public universities having staff and students’ halls of residences in Nigeria. The collected data were analyzed using the statistical package for social sciences (SPSS version 21) to identify the number of components that could represent the 23 identified drivers.
Findings
The relative importance index ranking results indicated that 18 drivers were critical. The top five most critical drivers were understanding of the issues, understanding the vision and goal of an energy management programme, knowledge and skill, risk identification and good and effective communication among relevant stakeholders. An exploratory factor analysis revealed that the underlying grouped drivers were raising awareness, top management support and robust energy management team, risk management and stakeholders’ participation. This study also indicates that the most dominant of the four underlying groups was raising awareness, which highlights the role of increasing awareness and public consciousness as a significant catalyst in promoting EEM practices in public universities.
Research limitations/implications
Geographically, this study is limited to the opinion of respondents in public university campuses in Nigeria. Although this study could form the basis for future studies, its limitation must be considered carefully when interpreting and generalizing the results.
Practical implications
This paper has highlighted a few drivers of EEM practices in public universities. The results of this study present scientific evidence that can be used as a basis for formulating public policies that could be incorporated into the energy management regulations of university buildings. It is most important for policymakers to pay adequate attention to the most critical drivers especially those that are related to the “raising awareness” factor to promote sustainable campuses.
Originality/value
This study provides practical knowledge for university management to develop effective methods to implement the identified drivers of efficient and sustainable electricity management on the campus. This study also contributes to the body of knowledge in the field of energy management.
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The purpose of this paper is to present an academic programme of pansystems research with a lot of new concepts, principles, methods. Universal consideration of…
Abstract
Purpose
The purpose of this paper is to present an academic programme of pansystems research with a lot of new concepts, principles, methods. Universal consideration of philosophy‐mathematics‐technology is set forth with mega‐combination. The emphasis on the transfield internet‐like investigations is developed. Many theory‐methods of pansystems get further concise optimization.
Design/methodology/approach
The concrete contents of the paper include: historical megawave, philosophical stratagems, meta‐mathematics, meta‐methodology, technological realistic principles, unification and differentiation of encyclopedic branches, systems science, information theory, cybernetics, biosystems, generalized vitality, computer and IT, thinking science, logic, OR, AI, PR, DM, modernization of yinyang analysis combining dialectics, sociology, economics, meta‐relativity, generalized quantification and scale theory, general process of birth‐growth‐ageing‐disease‐death, the inheritance and development of 300 scholars' researches, etc.
Findings
All of the topics concerned with are reduced to the actualizations of PVOR – pansystems variational OR: V−d(xy)=*0*/PRR′P′/0**, which is an integrated synthesis of 20‐PanStemCells of PanConcepts and PanMethod, and embodies a specific pansystems summarization for the core of the true and the good. Furthermore, the formula “Pansystems Researches=*(PVOR/0**/Pan54787721/Everything)+*0*=*Pan–netlike connections of thoughts and methods” is expanded with concrete applications.
Originality/value
Provides information on pansystems research.
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