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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

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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

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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

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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

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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

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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

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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

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Article
Publication date: 29 June 2010

Kati Kokko, Laura Frisk and Pekka Heino

The purpose of this paper is to study the effect of conformal coating on the thermal cycling reliability of anisotropically conductive adhesive film (ACF) joined flip chip…

Abstract

Purpose

The purpose of this paper is to study the effect of conformal coating on the thermal cycling reliability of anisotropically conductive adhesive film (ACF) joined flip chip components on FR‐4 and polyimide (PI) substrates.

Design/methodology/approach

Test chips were joined using flip chip technology and an anisotropically conductive adhesive. The conformal coating used was parylene C and it was applied using the vapour deposition polymerisation method. The reliability of ACF joined flip chip components on FR‐4 and PI substrates was evaluated using −40/+85°C thermal cycling testing. Test lots with and without parylene C coating were studied. Additionally, one test lot with initial moisture inside the coating layer and a PI substrate was subjected to the test. The reliability results were analyzed using Weibull analysis and failure analysis was performed to study the failure mechanisms using cross sectioning and optical and scanning electron microscopy.

Findings

The results show a clear difference between the FR‐4 and PI substrate materials. PI substrate material proved to be reliable enough to withstand the thermal cycling testing. Two different occurrences of the first failures are seen and analyzed with FR‐4 substrates. The conformal coating layer did not seem to impair the reliability. Parylene C coating proved to be a reliable choice to protect, and even improve, the thermal cycling reliability of flip chip devices.

Originality/value

Usually, conformal coatings are studied in humidity tests. However, it is also vital to know whether the conformal coatings affect the reliability in thermal cycling and there is a lack of reliability studies in this area. This paper gives reliability data for conformal coating users about the influence of thermal cycling.

Details

Soldering & Surface Mount Technology, vol. 22 no. 3
Type: Research Article
ISSN: 0954-0911

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Article
Publication date: 13 April 2010

S.K. Parida, S.N. Singh and S.C. Srivastava

In India, the frequency regulation (FR) service has been provided by the generators, operating under free governor mode of operation (FGMO), with certain regulatory basis…

Abstract

Purpose

In India, the frequency regulation (FR) service has been provided by the generators, operating under free governor mode of operation (FGMO), with certain regulatory basis prescribed by Central Electricity Regulatory Commission in Indian Electricity Grid Code. Many short comings lie with the existing FR mechanism. This paper proposes a capacity linked mechanism to promote the FR service.

Design/methodology/approach

No compensation is being provided for the capacity reserved for the FR service, nor are the providers encouraged enough to render its full capacity under FGMO. Therefore, a novel remuneration mechanism, considering the capacity reserved for FR service, has been developed to eradicate these cons.

Findings

The effectiveness of the proposed method has been demonstrated on the Northern Regional Electricity Board data of India.

Practical implications

The implementation of the proposed mechanism can lead to boost up of participation in the FGMO, which helps to maintain the frequency within a narrow operating band.

Originality/value

Very few works have investigated the issues regarding the FR service provision in India. Indeed, no work has proposed any mechanism to enhance the effectiveness of the existing FR service provision.

Details

International Journal of Energy Sector Management, vol. 4 no. 1
Type: Research Article
ISSN: 1750-6220

Keywords

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Article
Publication date: 20 June 2016

Tom Griffin and Robin Nunkoo

The purpose of this paper is to explore the use of paid accommodation by international visitors who also stay with a friend or relative in another destination.

Abstract

Purpose

The purpose of this paper is to explore the use of paid accommodation by international visitors who also stay with a friend or relative in another destination.

Design/methodology/approach

This paper conducts analysis of secondary data to look at the proportion of person nights in paid accommodation attributable to visitors who also stay with a friend or relative in another destination, and comparison of different visitor groups and their likelihood to use paid accommodation.

Findings

Results show that 14.5 per cent of all person nights spent by international visitors to Canada in paid accommodations were attributable to people who also stayed with a friend or relative in another destination. This proportion is higher for destinations outside of the largest cities and varies by source market.

Research limitations/implications

This paper is limited the structure of the secondary data set, which does not separate visiting friends from visiting relatives, and does not capture host behaviour.

Practical implications

This paper has implications for destination marketers and tourism businesses as a source for reflection on drivers of their local and international business.

Social implications

This paper helps position residents in a more central role regarding tourism in their regions and should encourage marketers and service providers to appreciate and engage residents as hosts.

Originality/value

This paper offers an original position by combining concepts from visiting friends and relatives and multi-destination travel that provides a foundation for further research in this area.

Details

Tourism Review, vol. 71 no. 2
Type: Research Article
ISSN: 1660-5373

Keywords

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