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1 – 10 of over 8000
Article
Publication date: 13 June 2023

Bita Mashayekhi, Ehsan Dolatzarei, Omid Faraji and Zabihollah Rezaee

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and…

Abstract

Purpose

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.

Design/methodology/approach

This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.

Findings

The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.

Practical implications

This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.

Originality/value

This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 26 September 2008

Wen Zeng, Feng Lin, Tingchun Shi, Renji Zhang, Yongyan Nian, Jie Ruan and Tianrui Zhou

In plastic reconstruction surgeries, total auricular reconstruction for microtia is a real challenge. Presently, autogenous costal cartilage and MEDPOR are the chosen materials…

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Abstract

Purpose

In plastic reconstruction surgeries, total auricular reconstruction for microtia is a real challenge. Presently, autogenous costal cartilage and MEDPOR are the chosen materials but none can satisfy the requirements of orthopaedic operation. The purpose of this paper is to examine how to fabricate an ear scaffold with a good shape.

Design/methodology/approach

A new approach to form the auricle framework is described. CT scan data of the patient's contralateral “good ear” are used to generate a 3D reconstruction model of the new ear. This model is then imported into rapid prototyping (RP) software to slice. The sliced data drive the fused deposition modeling (FDM) machine to build the ear framework layer by layer. Based on the actual shape of the computer model, FDM technology produces a real feel ear framework to match the size of the opposite good ear.

Findings

An artificial human ear was built using FDM technology based on CT images. The auricular framework with polyurethane was a porous structure with good flexibility and biocompatibility. After implanting into the mouse, a real life human ear appeared on the back of the mouse. The experiment indicated that this method provided an efficient way to macrotia reconstruction.

Originality/value

The freeform fabrication technique combined with CT image reconstruction could provide an efficient way to produce a porous structure and solve the framework carving problem in microtia reconstruction.

Details

Rapid Prototyping Journal, vol. 14 no. 5
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 1 February 2024

Juan Carlos Archila-Godínez, Han Chen, Gloria Cheng, Sanjana Sanjay Manjrekar and Yaohua Feng

In 2020, an outbreak of Salmonella Stanley linked to imported dried wood ear mushrooms affected 55 individuals in the United States of America. These mushrooms, commonly used in…

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Abstract

Purpose

In 2020, an outbreak of Salmonella Stanley linked to imported dried wood ear mushrooms affected 55 individuals in the United States of America. These mushrooms, commonly used in Asian cuisine, require processing, like rehydration and cutting, before serving. The US Centres for Disease Control and Prevention advise food preparers to use boiling water for rehydration to inactivate vegetative bacterial pathogens. Little is known about how food handlers prepare this ethnic ingredient and which handling procedures could enable Salmonella proliferation.

Design/methodology/approach

This study used content analysis to investigate handling practices for dried wood ear mushrooms as demonstrated in YouTube recipe videos and to identify food safety implications during handling of the product. A total of 125 Chinese- and English-language YouTube videos were analysed.

Findings

Major steps in handling procedures were identified, including rehydration, cutting/tearing and blanching. Around 62% of the videos failed to specify the water temperature for rehydration. Only three videos specified a water temperature of 100 °C for rehydrating the mushrooms, and 36% of the videos did not specify the soaking duration. Only one video showed handwashing, cleaning and sanitising of surfaces when handling the dried wood ear mushrooms.

Practical implications

This study found that most YouTube videos provided vague and inconsistent descriptions of the rehydration procedure, including water temperature and soaking duration. Food preparers were advised to use boiling water for rehydration to inactivate vegetative bacterial pathogens. However, boiling water alone is insufficient to inactivate all bacterial spores. Extended periods of soaking and storage could be of concern for spore germination and bacterial growth. More validation studies need to be conducted to provide guidance on how to safely handle the mushrooms.

Originality/value

This study will make a distinctive contribution to the field of food safety by being the first to investigate the handling procedure of a unique ethnic food ingredient, dried wood ear mushrooms, which has been linked to a previous outbreak and multiple recalls in the United States of America. The valuable data collected from this study can help target food handling education as well as influence future microbial validation study design and risk assessment.

Details

British Food Journal, vol. 126 no. 4
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 9 December 2022

Fathima Nishara Abdeen, Randima Nirmal Gunatilaka, Samad M.E. Sepasgozar and David John Edwards

This study aims to assess the usability of augmented reality (AR) based mobile app for excavation and earthmoving processes using a novel tool entitled Excavator Augmented Reality…

Abstract

Purpose

This study aims to assess the usability of augmented reality (AR) based mobile app for excavation and earthmoving processes using a novel tool entitled Excavator Augmented Reality (EAR).

Design/methodology/approach

A mixed-methods research approach was used through conducting experimentation to collect qualitative and quantitative data collected from the Sri Lankan construction sector. EAR app was used for experimentation in outdoor areas examining how a 360° tracked hydraulic excavator can be navigated in different physical environments similar to the real prospected job.

Findings

The findings reveal that EAR could make a considerable impact on enhancing productivity, safety and training processes. However, the developed EAR App subjected to assessment demonstrated the highest satisfaction gap for the auditory aspects. Among the remaining criterion, the satisfaction met user expectations for comfortability and no-risk practice. An analysis of strengths, weaknesses, opportunities and threats (SWOT analysis) conducted revealed that visualising the excavator activities and the requirements of improved features were the highest agreed strengths and weaknesses of the EAR. Among the opportunities for improvement, the necessity of improving emergency and safety reached the highest agreement. Moreover, the study presented the challenges in introducing mobile augmented reality (MAR) to the construction sector under the political, economic, sociocultural, technological, environmental and legal (PESTEL) model along with solutions to be taken.

Originality/value

This study provides a novel approach to addressing the safety, productivity and training concerns in heavy mobile plants and machinery on construction sites which remains to be unexplored to this end.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 1 June 1999

George K. Chacko

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the…

9934

Abstract

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the marketing strategies employed, together with the organizational structures used and looks at the universal concepts that can be applied to any product. Uses anecdotal evidence to formulate a number of theories which can be used to compare your company with the best in the world. Presents initial survival strategies and then looks at ways companies can broaden their boundaries through manipulation and choice. Covers a huge variety of case studies and examples together with a substantial question and answer section.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 11 no. 2/3
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 23 April 2019

Samuel Kwaku Agyei and Benjamin Yankey

The purpose of this paper is to assess the motivations of timber firms in Ghana to undertake environmental accounting and reporting (EAR) and the perceived benefits from it.

Abstract

Purpose

The purpose of this paper is to assess the motivations of timber firms in Ghana to undertake environmental accounting and reporting (EAR) and the perceived benefits from it.

Design/methodology/approach

Survey method involving primary data from a census of 13 timber firms in Kumasi (Ghana) and descriptive statistics including Kendall’s coefficient were used to analyze the perceptions of practitioners on EAR.

Findings

The study offered support for the political economy, legitimacy and stakeholder theories generally applied to the study of EAR. Specifically, the study concluded that EAR is common to timber firms in Ghana. Pressure from government, media, shareholders’ influence and the existence of environmental committee or department in the company are perceived to influence timber firms’ level of environmental disclosure. Meanwhile, perceived benefits from EAR include fostering cordial relationship between timber firms and the society, preventing government fines and improving firm reputation.

Research limitations/implications

The presence of biases in the responses of survey method studies can be difficult to eliminate. However, given the benefits associated with getting practitioners views on EAR and the reliability/validity procedures that the instruments and respondents were subjected to, this weakness was reduced to its barest minimum.

Practical implications

The study recommends that governments should adopt green tax policy to encourage EAR while regulatory bodies make EAR mandatory.

Originality/value

This study contributes to the discussion on EAR from the perspective of practitioners in the timber industry of Ghana, which has been neglected in previous studies.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Book part
Publication date: 19 November 2015

Lindsay Bondurant

In most classrooms, where information is presented orally via spoken language, accurate knowledge of a student’s hearing status is crucial so that the interdisciplinary team can…

Abstract

In most classrooms, where information is presented orally via spoken language, accurate knowledge of a student’s hearing status is crucial so that the interdisciplinary team can ensure appropriate service provision. Audiologists play a key role on the interdisciplinary team to provide other professionals with information about children’s hearing status, communication needs, device use, and intervention strategies. Conversely, audiologists gain valuable information and strategies from other team members.

Details

Interdisciplinary Connections to Special Education: Key Related Professionals Involved
Type: Book
ISBN: 978-1-78441-663-8

Keywords

Article
Publication date: 1 November 2004

Ahsan Habib

This paper investigates the impact of earnings management on value relevance of accounting information in the context of Japan. Researchers carrying out earnings management…

2258

Abstract

This paper investigates the impact of earnings management on value relevance of accounting information in the context of Japan. Researchers carrying out earnings management research usually rely on the Jones (1991) or the modified Jones model (1995) to disaggregate accruals into its discretionary and non‐discretionary components. However, because of criticisms leveled against extant models of discretionary accruals, this study instead uses earnings management measures constructed by Leuz et al. (2001) and Bhattacharya et al. (2001) and examines the relationship between these measures and their impact on the value‐relevance of accounting information. The latter is operationalized by the explanatory power of book values and earnings (combined model) and earnings alone (earnings model) for stock price. Results based on 5,318 consolidated firm‐year observations over 1992‐1999 show that, both earnings management measures and aggregate earnings management measures (combination of both earnings smoothing and earnings management measures) are significantly negatively associated with the combined value relevance of book values of equity and earnings (combined model) and value relevance of earnings (earnings model).

Details

Managerial Finance, vol. 30 no. 11
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 1 February 2000

Chua Chee Kai, Chou Siaw Meng, Lin Sin Ching, Lee Seng Teik and Saw Chit Aung

While computerized tomography (CT) and magnetic resonance imaging (MRI) technologies are highly commendable for their applications and usage, sometimes cases involving facial…

8152

Abstract

While computerized tomography (CT) and magnetic resonance imaging (MRI) technologies are highly commendable for their applications and usage, sometimes cases involving facial anatomy restoration may not necessarily require these highly sophisticated technologies. A suitable replacement that is also non‐contact and allows fast image capture is the laser digitizer surface scanner. This scanner takes only seconds to capture an image of the patient’s sound or healthy facial anatomy. By using the captured image data, it is possible, with the help of a surface data modeller rapid prototyping (RP) machine and vacuum casting machine, to manufacture the prosthesis for implant. Presents a novel approach for facial prosthesis fabrication through a case study of a prosthetic ear model using an integrated manufacturing system comprising the laser surface digitizer, surface data modeller, rapid prototyping system and vacuum casting system.

Details

Integrated Manufacturing Systems, vol. 11 no. 1
Type: Research Article
ISSN: 0957-6061

Keywords

Article
Publication date: 1 April 1972

J. Ashworth

December 6, 1971 Master and servant — Negligence — Noise — Deafness — Workman subjected to loud noise at work — Ear plugs providing inadequate protection — Ear muffs not supplied…

Abstract

December 6, 1971 Master and servant — Negligence — Noise — Deafness — Workman subjected to loud noise at work — Ear plugs providing inadequate protection — Ear muffs not supplied — No encouragement or persuasion to wear ear muffs — Whether negligence — Further loss of hearing resulting from continued negligence after statute‐barred period — Whether full damages recoverable.

Details

Managerial Law, vol. 12 no. 1
Type: Research Article
ISSN: 0309-0558

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