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Article
Publication date: 3 May 2022

Stavros K. Kourkoulis, Ermioni D. Pasiou, Christos F. Markides, Andronikos Loukidis, Ilias Stavrakas and Dimos Triantis

The determination of mode-I fracture toughness of brittle structural materials by means of the notched Brazilian disc configuration is studied. Advantage is taken of a recently…

Abstract

Purpose

The determination of mode-I fracture toughness of brittle structural materials by means of the notched Brazilian disc configuration is studied. Advantage is taken of a recently introduced analytical solution and, also, of data provided by an experimental protocol with notched marble specimens under diametral compression using the loading device suggested by International Society for Rock Mechanics (ISRM) and also the three-dimensional digital image correlation (3D-DIC) technique.

Design/methodology/approach

The analytical solution highlighted the role of geometrical factors, like, for example, the width of the notch, which are usually disregarded. The data of the experimental protocol were comparatively considered with those concerning the response of the specific material under uniaxial tensile load.

Findings

This combined study provided interesting data concerning some open issues, as it is the exact crack initiation point and the level of the critical load causing crack initiation. It was definitely indicated that the crack initiation point is not a priori known (even for notched specimens) and, also, that the maximum recorded load does not correspond by default to the critical load responsible for the onset of catastrophic macroscopic fracture.

Originality/value

It was suggested that the load considered critical one for the determination of mode-I fracture toughness KIC is erroneous. At a load equal to about 70% of the maximum one, a process zone is formed (zone of non-reversible phenomena) around the notch's crown, designating termination of the validity of any linear elastic solution used to determine the normalized stress intensity factors (SIFs). Moreover, at a load level equal to about 95% of the macroscopically observed fracture load, crack propagation has already begun. Therefore, the experimental procedure must be monitored with additional equipment, providing an overview of the displacement field developed during loading.

Details

International Journal of Building Pathology and Adaptation, vol. 42 no. 1
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 10 April 2024

Abhishek N., M.S. Divyashree, Habeeb Ur Rahiman, Abhinandan Kulal and Meghashree Kulal

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall…

Abstract

Purpose

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

Design/methodology/approach

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

Findings

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

Research limitations/implications

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

Practical implications

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

Originality/value

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

Details

The Bottom Line, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0888-045X

Keywords

Article
Publication date: 9 August 2023

Mohamad Tannir, Grant Mills, Ilias Krystallis and Jas Kalra

This study aims to further the understanding of multi-level analysis in inter-organisational relationships by investigating the interplay of governance, cooperation and…

Abstract

Purpose

This study aims to further the understanding of multi-level analysis in inter-organisational relationships by investigating the interplay of governance, cooperation and coordination in inter-organisational projects (IOPs) on sub-system and project levels.

Design/methodology/approach

The authors use the Viable Systems Model as a framework to analyse inter-organisational project governance, cooperation and coordination by adopting a multiple-case study.

Findings

The findings illustrate how governance and coordination mechanisms exhibit a filter-down effect on lower sub-systems while cooperation influence is confined within each sub-system. While remarking the importance of specific sub-systems on the overall project performance, the interplay of governance, cooperation and coordination across sub-systems appears to be complex, with governance influencing cooperation and coordination, whereas cooperation and coordination influence each other with an incremental effect.

Originality/value

This study defines two propositions that explain how multiple levels of analysis (project and sub-systems) can support the governance of large inter-organisational projects. The authors elaborate theory on the interplay of inter-organisational project governance, cooperation and coordination.

Details

International Journal of Operations & Production Management, vol. 44 no. 3
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 8 August 2023

Roslee Uyob, Ku Maisurah Ku Bahador and Ram Al Jaffri Saad

This study aims to investigate the usage behaviour associated with adopting the extensible business reporting language-based Malaysia business reporting system (MBRS). An extended…

Abstract

Purpose

This study aims to investigate the usage behaviour associated with adopting the extensible business reporting language-based Malaysia business reporting system (MBRS). An extended technology acceptance model (TAM) was used, which was tested and examined using both the TAM and the diffusion of innovation theory (DIT).

Design/methodology/approach

The empirical results were obtained from 267 members of the Malaysian Institute of Accountants, who are responsible for preparing and filing company reports with the Companies Commission of Malaysia.

Findings

The findings show that user intention has a significant impact on MBRS usage behaviour. Perceived usefulness, perceived ease of use and cost have an impact on users’ intention to use, while attitude and compatibility have no impact. Only perceived ease of use has a significant impact on user attitude. For perceived usefulness, cost and compatibility are found to have a significant impact but not perceived ease of use.

Originality/value

To the best of the authors’ knowledge, this is the first study that integrates TAM and DIT to analyse MBRS usage behaviour.

Details

Accounting Research Journal, vol. 36 no. 4/5
Type: Research Article
ISSN: 1030-9616

Keywords

Book part
Publication date: 8 August 2023

Veena Mani

In this chapter, I study athlete activism as practices of collective care in the context of football communities in Kerala, India. This particular collective is formed through a…

Abstract

In this chapter, I study athlete activism as practices of collective care in the context of football communities in Kerala, India. This particular collective is formed through a network of football players, fans, organizers of tournaments, team managers, and families of these actors. I look at these practices through two different yet interconnected “events.” One event is the public discussion of a form of care represented in the Malayalam movie titled Sudani from Nigeria (2018). The movie shows the acts of care centered on the mothers of a local football team manager and an African player who plays for a local team in Malabar. The other event that I seek to study is a campaign not yet fully articulated nor has generated significant discussions in the public sphere possibly because of its emerging nature. A local team manager organized a campaign during the initial months of the COVID-19 lockdown to facilitate the safe return of African players in the Malabar tournament circuit. The campaign led to the establishment of a network of care that is invested in the welfare of migrant athletes. Through these two events, I will look at what constitutes athlete activism at a translocal level in South India. I argue that such practices of care reconstitute the relationships among the people across the region as well as the people's relationship with the state. These practices of care recognize the inequalities in terms of race, class, and nationality and encourage action toward social change.

Article
Publication date: 10 January 2024

Ibrahim Elassal, Esraa Elmallwany and Ahmed Hammad

The alternative medical practices of both Ottoman and Andalusian heritages could be shown through bloodletting and cupping therapies that have been utilized in various ancient…

Abstract

Purpose

The alternative medical practices of both Ottoman and Andalusian heritages could be shown through bloodletting and cupping therapies that have been utilized in various ancient civilizations. The current study endeavors to explore the historical implementation of bloodletting as a sustainable medical heritage by Muslim physicians in the Andalusian and Ottoman empires as a part of their surgical heritage that is documented in their manuscripts and miniatures.

Design/methodology/approach

The primary research materials utilized in this case study are the copy of the manuscript Al-Tasrif li-man ‘Ajiza ‘an al-Taʾlif in Berlin library and the copy of the manuscript Cerrahiye-I Ilhaniye of the National Library in Paris. The study applies an analytical comparative approach to examine the practice of bloodletting by two Muslim physicians as a part of reviving heritage usage.

Findings

The present study investigates the heritage in both periods throughout implementation of cupping therapy by Al-Zahrawi and Sabuncuoglu, while also examining the resemblances and divergences in the techniques of bloodletting as a heritage medical treatment employed by these Muslim physicians and still used in Muslim culture and could be used in medical tourism purposes.

Originality/value

The current study aims to investigate the understanding and implementation of heritage bloodletting and cupping therapy as a sustainable tool in surgical purposes, through an exploration of treatment methods detailed in both manuscripts. Additionally, it examines the contributions made by the two surgeons toward the development of new cups and the refinement of processes involved in bloodletting and cupping therapy. Furthermore, the study highlights the locations where cupping can be performed and differentiates between dry and wet cupping techniques, as depicted in the painted instruments documented in both manuscripts.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 11 May 2023

Muhammad Mujtaba Asad and Aisha Malik

Unprecedented progressions in the sector of Information and Communication Technologies (ICTs) have led to the trendsetting of Education 4.0 paradigms. A byproduct of breakthroughs…

Abstract

Purpose

Unprecedented progressions in the sector of Information and Communication Technologies (ICTs) have led to the trendsetting of Education 4.0 paradigms. A byproduct of breakthroughs in Education 4.0 is the “Cybergogy” paradigm that particularly stimulates learning and builds competencies in a virtual environment for the new era. Toward that, the objective of this review paper is to explore how cyber-physical learning is being adopted within cybergogy paradigms with its current state-of-the-art, traits, design models, applications and difficulties in Higher Education Institutions (HEIs) around the globe.

Design/methodology/approach

A narrative review of literature has been conducted in which major electronic bibliographic databases are targeted for study selection. Seven themes have emerged from the literature search that descript the resourcefulness, inventiveness and challenges of cyber-technology in transferring learning and interaction in and outside HEI boundary walls.

Findings

Grounded on the findings, it is valuable to mention that cybergogy media facilitates an array of options for collaboration, information gathering, intellectual discussions, the convenience of access, etc. among higher education learners. Consisting of interconnected technology, distinctive intricate digital systems and physical elements working together, the trend has implementation efforts of a smart learning institution for providing engaged learning and advanced skills training. However, there are certain implementation risks and consequences that must be considered thoughtfully.

Practical implications

This review can be used as an effective guide in designing cyber-technology-mediated teaching instruction and strategies for supporting collaborations and inventive learning in higher academia. Future researchers interested in exploring cyber-physical blends and media usage in education will also be facilitated with this review.

Originality/value

This literature review is unique because it details significant practices of collaborative learning for the twenty-first century through cybergogy in Higher Education 4.0 that was not examined previously.

Details

Education + Training, vol. 65 no. 6/7
Type: Research Article
ISSN: 0040-0912

Keywords

Open Access
Book part
Publication date: 29 September 2023

Ekaterina Chicherina

This chapter considers adolescents' migration aspirations in Kyrgyzstan. The discussion is based on the data obtained from 14 semi-structured interviews with adolescents as part…

Abstract

This chapter considers adolescents' migration aspirations in Kyrgyzstan. The discussion is based on the data obtained from 14 semi-structured interviews with adolescents as part of a qualitative study devoted to changes and continuities in biographic projecting across three generations. The study reveals the tendency towards having aspirations to move abroad for studies, work and/or life. Thus, the objective of this chapter is to consider the adolescents' motivation and to trace opportunities and challenges which may promote or hinder the realisation of individuals' migration projects. Special attention is paid to the role of an adolescent's family in this process. Adolescents' aspirations oriented towards future life in foreign countries are analysed with the help of two theoretical concepts – the concept of intergenerational solidarity and the concept of individualisation.

The analysis has shown that in Kyrgyzstan, adolescents' plans concerning going abroad are often framed by their extended families' interests and expectations. Adolescents' migration aspirations become a collective project of every family member for the sake of the family's future well-being. Parental expectation of care and support in their older age is one of the main limitations on adolescents' aspirations to move abroad. Those adolescents whose migration aspirations do not correspond with parental expectations may experience strong ambivalence, when they face the conflict between their individualised biographic projects oriented towards promising global opportunities and intergenerational solidarity norms.

Details

The Emerald Handbook of Childhood and Youth in Asian Societies
Type: Book
ISBN: 978-1-80382-284-6

Keywords

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