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Article
Publication date: 14 February 2022

Nur Zulaikha Mohamed Sadom, Farzana Quoquab and Jihad Mohammad

This study aims to shed light on the factors that affect frugality (FR) in the hotel industry. Specifically, it aims to test the role of environmental advertisement (EA…

Abstract

Purpose

This study aims to shed light on the factors that affect frugality (FR) in the hotel industry. Specifically, it aims to test the role of environmental advertisement (EA) and eco-labelling (EL) on FR through green attitude (GA) in the Malaysian hotel industry. It also tested the role of government initiatives (GIS) as the moderator.

Design/methodology/approach

Using the judgemental sampling technique, a total of 259 usable responses were gathered from hotel guests. Partial least squares structural equation modelling was used to test the study hypotheses.

Findings

This study found that EA and EL affect hotel guests’ GA positively. Additionally, the finding revealed that GA exerts a positive influence on FR. Furthermore, this study disclosed that GA mediates the relationship between green marketing strategies (EA and EL) and FR. Contrary to expectation, the moderating role of GIs was not supported in this study.

Originality/value

This is a pioneering study that investigates FR in the hotel industry. Further, this study developed new relationships such as the mediating role of GA between marketing strategies in terms of EA and EL and FR. In addition, the moderating effect of GIs on the relationship between GA and FR, which is comparatively new in the literature was developed. The findings from this study are expected to benefit the hoteliers, governments and the researchers that specialized in consumer behaviour study.

Details

Consumer Behavior in Tourism and Hospitality, vol. 17 no. 3
Type: Research Article
ISSN: 2752-6666

Keywords

Open Access
Article
Publication date: 18 March 2020

Stefano Azzali and Tatiana Mazza

The purpose of this paper is to analyze the effects of financial restatements (FRs) on the likelihood of the top management team (TMT) dismissal. It investigates the…

Abstract

Purpose

The purpose of this paper is to analyze the effects of financial restatements (FRs) on the likelihood of the top management team (TMT) dismissal. It investigates the effects of types of FRs [corrective note and reissuance of financial statement (RFS)], of FR severity and of FR related to international financial reporting standards (IFRSs) easy or difficult-to-estimate.

Design/methodology/approach

The authors hand-collect: data about 96 FRs from the Italian public oversight board documents; chief executive officer (CEO) name, chairman name, year of the financial statement under investigation, total assets and operating income, from their financial statement. The authors use multivariate regression to test the effects of FRs on the probability of TMT dismissal.

Findings

The authors find that the RFS leads to a higher likelihood of chairman dismissal. A greater magnitude of misrepresentation on income statements, and FRs, which decrease net income, increase the likelihood of CEO dismissal. Difficult-to-estimate IFRSs increases the likelihood of CEO dismissal.

Originality/value

FRs are significant determinants of the CEO/chairman dismissal. The authors show that FRs directly involving shareholders (RFS) have negative consequences on the chairman of the board of directors, while the CEO is more affected by FRs that involve technical factors (FR severity or financial statement associated with difficult-to-estimate IFRSs).

Details

Corporate Governance: The International Journal of Business in Society, vol. 20 no. 3
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 1 August 1998

Ke‐Zhang Chen

Concurrent engineering can help manufacturing enterprises to achieve shorter time to market, reduced development costs, and high‐quality products. In order to realize the…

Abstract

Concurrent engineering can help manufacturing enterprises to achieve shorter time to market, reduced development costs, and high‐quality products. In order to realize the concurrent engineering, a lot of integrations are required according to parallel development technique, such as the integration of the people with different disciplines, the integration of the software of design methods and design data, and so on. This paper discusses the integration of the software of existing design methods for concurrent engineering by using axiomatic design. The results show that a very complicated software system for concurrent engineering becomes simple and consists of 26 modules corresponding to 26 design methods and one main module which contains all the junctional properties at each level. The task of the programmer for the integration becomes clear and is mainly programming for the main module.

Details

Integrated Manufacturing Systems, vol. 9 no. 4
Type: Research Article
ISSN: 0957-6061

Keywords

Article
Publication date: 28 November 2019

Serdar Ulubeyli and Dilek Yorulmaz

The purpose of this paper is to report the possible impact of intellectual capital (IC) on firm reputation (FR) and investigates if there is a relationship between FR and…

Abstract

Purpose

The purpose of this paper is to report the possible impact of intellectual capital (IC) on firm reputation (FR) and investigates if there is a relationship between FR and market internationalization (MI).

Design/methodology/approach

The data were collected from engineering consultancy firms (ECFs) in Turkey. The study employed structural equation modeling to examine the hypothesized relationships between IC, FR, and MI of ECFs.

Findings

ECFs with strong human and structural capital can have a good FR. However, healthy relational capital may not lead to the same effect on FR. On the contrary, FR can create high-quality relational capital for ECFs. Lastly, a good FR, based on robust human and structural capital, can provide the success of ECFs’ MI process.

Research limitations/implications

This model may be analyzed for other knowledge-intensive business services. Also, subsequent researches may investigate potential variations in results about other sectors and geographical areas. Moreover, various constructs may be included in the model. However, a greater number of samples could lead to distinctive outcomes.

Practical implications

The research may be a general guide for related professionals and their companies to build long-term strategies, given IC, FR and MI. In this respect, they should take into account human and structural capital for MI.

Social implications

ECFs that can be active in the international arena may maintain their services by financial sustainability. Thus, the advantage may result in a prosperous society.

Originality/value

The study is first to suggest a model joining IC and FR for the MI process of ECFs. This is suitable for competition of ECFs that are willing to be sustainable firms.

Details

Journal of Intellectual Capital, vol. 21 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 29 April 2014

Yann de Mey, Frankwin van Winsen, Erwin Wauters, Mark Vancauteren, Ludwig Lauwers and Steven Van Passel

The purpose of this paper is to present empirical evidence of risk balancing behavior by European farmers. More specifically, the authors investigate strategic adjustments…

Abstract

Purpose

The purpose of this paper is to present empirical evidence of risk balancing behavior by European farmers. More specifically, the authors investigate strategic adjustments in the level of financial risk (FR) in response to changes in the level of business risk (BR).

Design/methodology/approach

The authors conducted a correlation relationship analysis and run several linear fixed effects regression models using the European Union (EU)-15 FADN panel data set for the period 1995-2008.

Findings

Overall, the paper finds EU evidence of risk balancing. The correlation relationship analysis suggests that just over half of the farm observations are risk balancers whereas the other (smaller) half are not. The coefficient in our fixed effects regression suggests that a 1 percent increase in BR reduces FR by 0.043 percent and has a standard error so low that the existence of non-risk balancers is doubtful. The results reject evidence of strong-form risk balancing – inverse trade-offs between FR and BR keeping total risk (TR) constant – but cannot reject weak-form risk balancing – inverse trade-offs between FR and BR with some observed changes in TR. Furthermore, the extent of risk balancing behavior is found to differ between different European countries and across farm typologies.

Practical implications

This study provides European policy makers a first insight into risk balancing behavior of EU farmers. When risk balancing occurs, BR-reducing agricultural policies induce strategic upwards leverage adjustments that unintentionally reestablish or even increase total farm-level risk.

Originality/value

Making use of the large and unique FADN database, to the best of the authors knowledge, this study is the first that provides European (EU-15) evidence on risk balancing behavior, is conducted at an unprecedented large scale, and presents the first risk balancing evidence across countries and farming systems.

Details

Agricultural Finance Review, vol. 74 no. 1
Type: Research Article
ISSN: 0002-1466

Keywords

Article
Publication date: 17 June 2019

Xiansheng Zhang, Xianjing Du, Lili Wang and Meiwu Shi

The purpose of this paper is to investigate the effect of char on the flame retardancy of fabrics by a cone calorimeter, which is an important factor to compare the flame…

Abstract

Purpose

The purpose of this paper is to investigate the effect of char on the flame retardancy of fabrics by a cone calorimeter, which is an important factor to compare the flame retardancy of different fabrics.

Design/methodology/approach

Cone calorimeter measurements were carried out in a Fire Testing Technology (UK) apparatus at the heat fluxes of 50 and 75 kW/m2. Fabrics with one and three layers were employed, with the name of cotton1, cotton3, FR cotton1, FR cotton3, PMIA1 and PMIA3. The dimension of the fabric was 100×100 mm2. A cross-steel grid was used to prevent the fabrics from curling during burning. The distance between the bottom of the cone heater and the top of the sample was 25 mm.

Findings

This work was generously supported by National Key R&D Program of China (Project No. 2017YFB0309000), Natural Science Foundation of Shandong Province of China (Project No. ZR2019BEM026), Natural Science Foundation of China (Project No. 51803101) and China postdoctoral science foundation funded project (Project No. 2018M632619).

Originality/value

The present research provides insight into the effect of the char formation on the flame retardancy of the fabrics, and a method to comprehensively investigate the char influence in the flame retardancy of the fabrics by a cone calorimeter is proposed.

Details

International Journal of Clothing Science and Technology, vol. 31 no. 4
Type: Research Article
ISSN: 0955-6222

Keywords

Article
Publication date: 26 June 2009

Laura Frisk and Anne Cumini

The purpose of this paper is to investigate the effect of substrate material and thickness on the thermal cycling reliability of flip chip joints assembled with…

Abstract

Purpose

The purpose of this paper is to investigate the effect of substrate material and thickness on the thermal cycling reliability of flip chip joints assembled with anisotropic conductive adhesives (ACA).

Design/methodology/approach

Four test lots are assembled using three different substrates. Two of the substrates are made of FR‐4. The thicknesses of these substrates are 600 and 100 μm. The third substrate is made of liquid crystal polymers (LCP) and is flexible. With the thicker FR‐4 substrate two test lots are assembled using both normal and two‐step bonding profiles to study how the bonding profile affects the deformation of the substrate. Four different bonding pressures are used to study the effect of pressure on reliability and the failure mechanism of the ACA joints. The reliability of the test samples is studied using a temperature cycling test.

Findings

The reliability of the test lot with the LCP substrate is considerably better than that of the test lots with the FR‐4 substrates. Additionally, the thinner FR‐4 substrate has better reliability than the thicker FR‐4 substrate. The failure mechanisms found varied among the test lots. The effect of the two‐step bonding process on the deformation of the substrate is found to be minor compared with the effect of the glass fibres.

Originality/value

The work shows that the thermal cycling reliability of ACA flip chip joints is markedly influenced by the thickness and material of the substrate. It is also seen that the substrate used influences the failure mechanisms formed during thermal cycling testing.

Details

Soldering & Surface Mount Technology, vol. 21 no. 3
Type: Research Article
ISSN: 0954-0911

Keywords

Article
Publication date: 13 July 2019

Daniel A. Street and Dana R. Hermanson

This paper reviews academic literature related to the consequences that outside directors and boards may face in the wake of earnings restatements and suggests directions…

Abstract

This paper reviews academic literature related to the consequences that outside directors and boards may face in the wake of earnings restatements and suggests directions for future research. We examine loss of board seats; recruitment of new directors; proxy recommendations and shareholder support; pre-emptive director departures; director wealth effects; director reputation, litigation, and sanction risks; international evidence; and legal proposals for reform. The overall picture that emerges from the literature is that directors’ primary risk in the wake of earnings restatements is loss of board seats, in part through adverse proxy advisor recommendations and reduced shareholder support. Directors typically face little risk of legal liability or SEC sanctions, and some directors pre-emptively leave a problem company’s board and reduce their loss of interlocked board seats. Some legal scholars have called for director liability to be increased so as to promote more vigilant board oversight. Companies often focus on increasing the independence of the board in the wake of a restatement in an effort to repair organizational reputation. While researchers have revealed a host of important findings to date, much more can be learned about the effects of restatements on outside directors and boards.

Details

Journal of Accounting Literature, vol. 43 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 3 June 2021

Mohandas V. Pawar and Anuradha J.

This study aims to present a novel system for detection and prevention of black hole and wormhole attacks in wireless sensor network (WSN) based on deep learning model…

Abstract

Purpose

This study aims to present a novel system for detection and prevention of black hole and wormhole attacks in wireless sensor network (WSN) based on deep learning model. Here, different phases are included such as assigning the nodes, data collection, detecting black hole and wormhole attacks and preventing black hole and wormhole attacks by optimal path communication. Initially, a set of nodes is assumed for carrying out the communication in WSN. Further, the black hole attacks are detected by the Bait process, and wormhole attacks are detected by the round trip time (RTT) validation process. The data collection procedure is done with the Bait and RTT validation process with attribute information. The gathered data attributes are given for the training in which long short-term memory (LSTM) is used that includes the attack details. This is used for attack detection process. Once they are detected, those attacks are removed from the network using the optimal path selection process. Here, the optimal shortest path is determined by the improvement in the whale optimization algorithm (WOA) that is called as fitness rate-based whale optimization algorithm (FR-WOA). This shortest path communication is carried out based on the multi-objective function using energy, distance, delay and packet delivery ratio as constraints.

Design/methodology/approach

This paper implements a detection and prevention of attacks model based on FR-WOA algorithm for the prevention of attacks in the WSNs. With this, this paper aims to accomplish the desired optimization of multi-objective functions.

Findings

From the analysis, it is found that the accuracy of the optimized LSTM is better than conventional LSTM. The energy consumption of the proposed FR-WOA with 35 nodes is 7.14% superior to WOA and FireFly, 5.7% superior to grey wolf optimization and 10.3% superior to particle swarm optimization.

Originality/value

This paper develops the FR-WOA with optimized LSTM detecting and preventing black hole and wormhole attacks from WSN. To the best of the authors’ knowledge, this is the first work that uses FR-WOA with optimized LSTM detecting and preventing black hole and wormhole attacks from WSN.

Details

International Journal of Pervasive Computing and Communications, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-7371

Keywords

Article
Publication date: 13 September 2017

Marsha B. Keune, Timothy M. Keune and Linda A. Quick

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing…

Abstract

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use of voluntary changes has evolved over time. Our future research opportunities consider potential determinants of voluntary changes including strategic incentives, environmental conditions, and manager characteristics, as well as the potential direct or moderating role of corporate governance and auditors on manager use of voluntary changes. They also consider user reactions to voluntary changes. By providing insight into both extant voluntary change research and the contemporary use of voluntary changes, our study informs standards setters who grant managers the ability to exercise this form of accounting discretion, as well as researchers who plan to study accounting choice through voluntary changes.

Details

Journal of Accounting Literature, vol. 39 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

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