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1 – 6 of 6Stavros 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.
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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.
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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.
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Muhammad Mujtaba Asad and Aisha Malik
In today’s world, empowering individuals, promoting social cohesion and advancing economic development all hinge on access to high-quality education, prioritizing diversity…
Abstract
Purpose
In today’s world, empowering individuals, promoting social cohesion and advancing economic development all hinge on access to high-quality education, prioritizing diversity, inclusion and equality. Rethinking current educational strategies using cyber-physical learning assets is necessary to accommodate the learning inclusivity and equity and escalating demands of a globalized world. There is a pressing demand for evidence to support the efficacy of collaborative learning in transforming curriculum and fostering learner inclusion. However, it is recognized as a pedagogical technique within the quality education domain. This study aims to address this knowledge gap by investigating how hybridized cybergogy paradigms facilitate collaborative learning, focusing on diversity, equity and inclusion, to improve educational quality in higher education.
Design/methodology/approach
This study used a qualitative approach with an exploratory design guided by an interpretive philosophical perspective. The data was gathered from 60 prospective teachers from the public sector university of Sindh, Pakistan. Semi-structured interviews were conducted with participants. They were then analyzed using theme analysis to understand their views on the potential of hybridized cybergogy paradigms for collaborative learning to improve the quality of education provided at institutions.
Findings
The study results confirm that learners benefit from increased access to learning resources, improved critical thinking and problem-solving skills and a more diverse and inclusive classroom working together in a collaborative hybridized cybergogy setting. By fostering SDG 4 (Quality Education) and the 21st-century skills necessary for global marketplace engagement and competing in progressive environments, this creative method equips learners with the capabilities to face modern global challenges.
Practical implications
The study offers valuable practical suggestions to stakeholders in higher education, including faculty, policymakers and teacher education programs, for integrating hybridized cybergogy and collaborative learning to align curricula with sustainable development goals. Additionally, it bridges a significant gap in the existing literature, which will aid future researchers interested in exploring this area.
Originality/value
This study stands out as it explores an underexamined area while providing novel educational insights.
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Tika Widiastuti, Sulistya Rusgianto, Imron Mawardi, Sunan Fanani, Mohammad Mahbubi Ali, Muhammad Ubaidillah Al Mustofa and Aufar Fadlul Hady
This study aims to propose priority solutions for mitigating the impact of the Covid-19 pandemic through the Social Safety Net (SSN) based on the Islamic objectives.
Abstract
Purpose
This study aims to propose priority solutions for mitigating the impact of the Covid-19 pandemic through the Social Safety Net (SSN) based on the Islamic objectives.
Design/methodology/approach
The analytic network process method is used in this study. Focus group discussions and in-depth interviews with relevant stakeholders were used to collect data and supplemented by a literature review to explore comprehensive information.
Findings
The findings indicate different opinions among experts, including regulators, practitioners, associations and academics regarding the most important priority solutions to the impact of Covid-19. However, experts agree that the highest priority solution is the SSN program in the lineage sector, specifically the distribution of the Family Hope Program. A program in the field of protecting the mind is the second priority solution. The program in the field of soul and wealth is the third priority solution.
Originality/value
This study contributes to the development of government policy to deal with the socioeconomic impact of Covid-19 based on the Islamic objectives by mapping the SSN through the five elements of protection, namely, faith, soul, mind, lineage and wealth protection based on priority solution.
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Ting Cui, Shenlong Tang and Siti Hasnah Hassan
Despite the enormous benefits, smart homes (SHs) are still not widely adopted by residents in China. Furthermore, research on the intention to use SHs has overlooked the role of…
Abstract
Purpose
Despite the enormous benefits, smart homes (SHs) are still not widely adopted by residents in China. Furthermore, research on the intention to use SHs has overlooked the role of family factors. Thus, this study aims to propose a new research model to examine the impact of family factors on the usage intention (UI) of SHs.
Design/methodology/approach
This study collected 265 valid data from potential users of SHs in China using a convenience sampling method. The PLS-SEM method was applied to test the research model and related hypotheses.
Findings
The empirical results confirm the mediating role of optimism (OP) in perceived family support (PFS)/perceived family trust (PFT) and attitude (AT). Unsurprisingly, the results validated the relationship between perceived usefulness (PU), attitude (AT) and UI of SHs through TAM theory. Besides, this study also identified the moderating effect of perceived risk (PR) between AT and UI.
Practical implications
To improve SH adoption, practitioners should focus on family factors and utilize family influence to promote the spread of smart home reputation. Besides, SH practitioners should enhance user trust and reduce perceived risks through technological upgrades and security measures.
Originality/value
Based on the Social Impact Theory and Technology Acceptance Model (TAM), this study is an empirical attempt to explore the impact of family factors on the intention to use SHs, expanding the research on smart home adoption.
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