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1 – 10 of 716Sun Hongbo and Mi Zhang
As main mode of modern service industry and future economy society, the research on crowd network can greatly facilitate governances of economy society and make it more efficient…
Abstract
Purpose
As main mode of modern service industry and future economy society, the research on crowd network can greatly facilitate governances of economy society and make it more efficient, humane, sustainable and at the same time avoid disorders. However, because most results cannot be observed in real world, the research of crowd network cannot follow a traditional way. Simulation is the main means to put forward related research studies. Compared with other large-scale interactive simulations, simulation for crowd network has challenges of dynamic, diversification and massive participants. Fortunately, known as the most famous and widely accepted standard, high level architecture (HLA) has been widely used in large-scale simulations. But when it comes to crowd network, HLA has shortcomings like fixed federation, limited scale and agreement outside the software system.
Design/methodology/approach
This paper proposes a novel reflective memory-based framework for crowd network simulations. The proposed framework adopts a two-level federation-based architecture, which separates simulation-related environments into physical and logical aspect to enhance the flexibility of simulations. Simulation definition is introduced in this architecture to resolve the problem of outside agreements and share resources pool (constructed by reflective memory) is used to address the systemic emergence and scale problem.
Findings
With reference to HLA, this paper proposes a novel reflective memory-based framework toward crowd network simulations. The proposed framework adopts a two-level federation-based architecture, system-level simulation (system federation) and application-level simulation (application federations), which separates simulation-related environments into physical and logical aspect to enhance the flexibility of simulations. Simulation definition is introduced in this architecture to resolve the problem of outside agreements and share resources pool (constructed by reflective memory) is used to address the systemic emergence and scale problem.
Originality/value
Simulation syntax and semantic are all settled under this framework by templates, especially interface templates, as simulations are separated by two-level federations, physical and logical simulation environment are considered separately; the definition of simulation execution is flexible. When developing new simulations, recompile is not necessary, which can acquire much more reusability, because reflective memory is adopted as share memory within given simulation execution in this framework; population can be perceived by all federates, which greatly enhances the scalability of this kind of simulations; communication efficiency and capability has greatly improved by this share memory-based framework.
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Yanan Wang, Jianqiang Li, Sun Hongbo, Yuan Li, Faheem Akhtar and Azhar Imran
Simulation is a well-known technique for using computers to imitate or simulate the operations of various kinds of real-world facilities or processes. The facility or process of…
Abstract
Purpose
Simulation is a well-known technique for using computers to imitate or simulate the operations of various kinds of real-world facilities or processes. The facility or process of interest is usually called a system, and to study it scientifically, we often have to make a set of assumptions about how it works. These assumptions, which usually take the form of mathematical or logical relationships, constitute a model that is used to gain some understanding of how the corresponding system behaves, and the quality of these understandings essentially depends on the credibility of given assumptions or models, known as VV&A (verification, validation and accreditation). The main purpose of this paper is to present an in-depth theoretical review and analysis for the application of VV&A in large-scale simulations.
Design/methodology/approach
After summarizing the VV&A of related research studies, the standards, frameworks, techniques, methods and tools have been discussed according to the characteristics of large-scale simulations (such as crowd network simulations).
Findings
The contributions of this paper will be useful for both academics and practitioners for formulating VV&A in large-scale simulations (such as crowd network simulations).
Originality/value
This paper will help researchers to provide support of a recommendation for formulating VV&A in large-scale simulations (such as crowd network simulations).
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Kanchana Ginige, Dilanthi Amaratunga and Richard Haigh
The purpose of this paper is to introduce a guideline to mainstream women into disaster reduction in the built environment in Sri Lanka.
Abstract
Purpose
The purpose of this paper is to introduce a guideline to mainstream women into disaster reduction in the built environment in Sri Lanka.
Design/methodology/approach
The paper is based on ten in-depth interviews conducted with professionals engaged in disaster risk reduction in the built environment in Sri Lanka. The interviews are complemented by a comprehensive literature review conducted on the impacts of 2004 Indian Ocean tsunami on women in Sri Lanka, and the country’s status of mainstreaming women into disaster reduction in the built environment.
Findings
The paper presents a guideline for mainstreaming women into disaster reduction in the built environment in Sri Lanka which consists of factors influencing the process, main steps, parties responsible, required resources, required expertise, appropriate stages of development to conduct the process, barriers to the process and how to improve the process.
Originality/value
At present, there are no guidelines which specifically inform how to mainstream women into disaster reduction in the built environment in Sri Lanka. Such guideline is significant to reduce women’s vulnerability to natural disasters and also to tackle disaster vulnerabilities of the built environment in general.
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This paper aims to contribute to the development of the European Union (EU) regulatory environment for sustainability reporting by analyzing how materiality is defined in the…
Abstract
Purpose
This paper aims to contribute to the development of the European Union (EU) regulatory environment for sustainability reporting by analyzing how materiality is defined in the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD) and by examining the added value and challenges of legalizing reporting and materiality requirements from both regulatory and practical company perspectives. It provides insights on whether this is reflected by EU pharmaceutical companies and to what extent companies report information on their materiality analysis process.
Design/methodology/approach
Doctrinal analysis was used to examine regulatory instruments. Qualitative document analysis was used to analyze companies’ reports. The added value and challenges were examined using a governance approach. It focused on legalizing reporting and materiality requirements, with a brief extension to corporate management and organization studies.
Findings
Materiality has evolved from a vague concept in the NFRD toward double materiality in the CSRD. This was reflected by the industry, but reports revealed inconsistencies in materiality definitions and reported information. Challenges include lack of self-reflection and company-centric perceptions of materiality. Companies should explain how they identify relevant stakeholders and how input is considered in decision-making.
Practical implications
Managers must consider how they conduct materiality assessments to meet society’s expectations. The underlying processes should be explained to increase the credibility of reports. Sustainability reporting should be seen as a corporate governance tool.
Originality/value
This work contributes to the literature on materiality in sustainability reporting and to the debate on the need for a holistic, society-centric approach to enhance the sustainability of companies.
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Lucia Biondi, Fabio Giulio Grandis and Giorgia Mattei
Within the stream of research on public sector accounting standards, heritage asset accounting represents a difficult and challenging issue. This paper intends to join the debate…
Abstract
Purpose
Within the stream of research on public sector accounting standards, heritage asset accounting represents a difficult and challenging issue. This paper intends to join the debate on heritage reporting by carrying out a critical review of the Consultation Paper (CP) “Financial Reporting for Heritage in the Public Sector” issued by the International Public Sector Accounting Standards Board (IPSASB) in order to highlight its strengths and weaknesses and to make recommendations.
Design/methodology/approach
To this end, the current study adopts document analysis as a qualitative research method by referring to Italy as a typical and critical case study. Moreover, the authors actively took part in the Italian working group on heritage assets reporting, so they are well-informed people about the Italian point of view as well as the broad discussion underpinning the Italian response.
Findings
Evidence demonstrates that, although the proposals included in the CP represent a new step towards an organic regulation of heritage asset reporting, if these preliminary views are confronted with the reality of an emblematic context, as in the Italian case, much room for improvement remains regarding the definition, recognition, measurement and disclosure of such assets.
Originality/value
The originality of the paper lies in its contribution to overcoming the current controversial aspects of heritage assets reporting and the issuing of an accounting standard. In doing so, the authors also attempt to answer the call made by Anessi-Pessina et al. (2019) to investigate in detail an individual country experience to better understand the state of the art in national and international accounting standards on heritage assets.
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Ziboud Van Veldhoven and Jan Vanthienen
This paper aims that digital transformation (DT) is crucial for companies to stay competitive. While research on DT has quickly gained great popularity, the intersection of trade…
Abstract
Purpose
This paper aims that digital transformation (DT) is crucial for companies to stay competitive. While research on DT has quickly gained great popularity, the intersection of trade associations (TAs) and their role in the DT of their members is not yet researched.
Design/methodology/approach
In this paper, the authors conducted 20 interviews with Belgian TAs to investigate the role of a TAs in the DT of its members, and how they drive the DT of its members. In addition, the authors investigate the core tasks of TAs, the need of the different industries to digitalize, and the digital projects the different industries are working on.
Findings
The findings indicate that TAs can be in a prime position to steer the DT of their members, especially for industries comprised of smaller players. Their roles can range from informing roles to true leaders of DT by creating novel products, such as online platforms and driving the entire sector forwards.
Research limitations/implications
These findings call for more research into TAs and how their role can be optimized for steering DT of their members.
Originality/value
This is the first study to extensively study the role of TAs on the DT of their members.
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Galina Motova and Vladimir Navodnov
The purpose of this article is to analyze main principles, forms and approaches to education quality evaluation in the process of establishment, development and crucial changes in…
Abstract
Purpose
The purpose of this article is to analyze main principles, forms and approaches to education quality evaluation in the process of establishment, development and crucial changes in the state accreditation of educational institutions and study programmes in Russian higher education in the last 20 years.
Design/methodology/approach
The major research method used in the paper is the qualitative analysis of legal and statistical documents, research papers and accreditation practices, which impacted the development and transformation of accreditation forms in Russia.
Findings
The transformation process of state accreditation during the last 20 years was conditioned by the changes in the state education policy and socio-economic situation. In a short period, under the influence of internal and external factors, Russian higher education has experienced significant changes in the structure of higher education and quality assurance. This resulted in different approaches to accreditation: state and independent, mandatory and voluntary, national and international.
Practical implications
The research outcomes may be applicable in the countries with developing accreditation systems and comparable scope of education.
Social implications
The study identifies the tendencies in the development of higher education and quality evaluation.
Originality/value
The paper systematizes the tendencies of development in quality assurance and distinguishes specific features and diversity of forms of the quality assurance in one of the largest systems of higher education.
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This study aims to investigate why anti-corruption statutes are not efficient in Nigeria’s upstream petroleum industry.
Abstract
Purpose
This study aims to investigate why anti-corruption statutes are not efficient in Nigeria’s upstream petroleum industry.
Design/methodology/approach
This study is a doctrinal legal research that embraces a point-by-point comparative methodology with a library research technique.
Findings
This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Finally, this study finds that anti-corruption organisations in Nigeria are not efficient due to non-existence of the Federal Government’s political will to fight corruption, insufficient funds and absence of stringent implementation of the anti-corruption legal regime in the country.
Research limitations/implications
Investigations reveal during this study that Nigerian National Petroleum Corporation (NNPC) operations are characterised with poor record-keeping, lack of accountability as well as secrecy in the award of oil contracts, oil licence, leases and other financial transactions due to non-disclosure or confidentiality clauses contained in most of these contracts. Also, an arbitration proceeding limit access to their records and some of these agreements under contentions. This has also limited the success of this research work and generalising its findings.
Practical implications
This study recommends, among other reforms, soft law technique and stringent execution of anti-corruption statutes. This study also recommends increment in financial appropriation to Nigeria’s anti-corruption institutions, taking into consideration the finding that a meagre budget is a drawback.
Social implications
This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Corruption flourishes due to poor enforcement of anti-corruption laws and the absence of political will in offering efficient regulatory intervention by the government.
Originality/value
The study advocates the need for enhancement of anti-corruption agencies' budgets taking into consideration the finding that meagres budgets are challenge of the agencies.
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Dominique Santini and Holly Henderson
Purpose: The purpose of this paper is to consolidate knowledge and benchmark the progress being made across the 32 International Federations (IFs) in the Summer Olympic…
Abstract
Purpose: The purpose of this paper is to consolidate knowledge and benchmark the progress being made across the 32 International Federations (IFs) in the Summer Olympic Programme.
Design/methodology/approach: A website content analysis, analytical hierarchy of information, and social media research was conducted to triangulate the barriers and drivers of environmental sustainability (ES) progress. This data was then analysed to empirically substantiate the findings of previous methods by exploring potential drivers of IF ES progress and communication and refining the ranking of IF ES progress.
Results and findings: World Sailing is by far the most advanced IF in terms of ES progress, followed by World Athletics. Only 4 out of 32 have any sort of strategic ES plans. Only golf, surfing, football, sailing, and hockey have received any academic attention. There is a significant lack of understanding of environmental practices across sport, and their drivers/barriers. There is limited accountability with regards to ES progress and activities throughout the Olympic Movement. This has resulted in uneven diffusion of environmental activities.
Originality: This paper is a new contribution to sport management and ES literature. It provides a benchmark of understanding for ES in the Summer Olympic Programme for the first time using a hierarchy of information to ground results. The exploration and comparison of the perspectives of separate sports adds to the paper's originality.
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