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1 – 10 of 423Tim Chen, N. Kapronand, C.Y. Hsieh and J. Cy Chen
To guarantee the asymptotic stability of discrete-time nonlinear systems, this paper aims to propose an evolved bat algorithm fuzzy neural network (NN) controller algorithm.
Abstract
Purpose
To guarantee the asymptotic stability of discrete-time nonlinear systems, this paper aims to propose an evolved bat algorithm fuzzy neural network (NN) controller algorithm.
Design/methodology/approach
In evolved fuzzy NN modeling, the NN model and linear differential inclusion representation are established for the arbitrary nonlinear dynamics. The control problems of the Fisher equation and a temperature cooling fin for high-speed aerospace vehicles will be described and demonstrated. The signal auxiliary controlled system is represented for the nonlinear parabolic partial differential equation (PDE) systems and the criterion of stability is derived via the Lyapunov function in terms of linear matrix inequalities.
Findings
This representation is constructed by sector nonlinearity, which converts the nonlinear model to a multiple rule base for the linear model and a new sufficient condition to guarantee the asymptotic stability.
Originality/value
This study also injects high frequency as an auxiliary and the control performance to stabilize the nonlinear high-speed aerospace vehicle system.
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Yi-An Chen and Chun Liang Chen
The purpose of this study is to explore how creative-cultural hotels can achieve sustainable service design through the development of a holistic conceptual framework.
Abstract
Purpose
The purpose of this study is to explore how creative-cultural hotels can achieve sustainable service design through the development of a holistic conceptual framework.
Design/methodology/approach
The authors created this framework using a qualitative exploratory multi-case study of four creative-cultural hotels in Taiwan. The framework comprises strategic, organizational and interface levels to describe the design process and implementation of service offerings that co-create value within a multifaceted network of actors.
Findings
The findings of this study show that incorporating local arts and culture into sustainable service design can generate unique value and experiences for customers. From the perspective of sustainable development, these hotels seek to add value by using local creative and cultural resources to ensure that they have a sound commercial base from which to showcase their cultural features. As such, this study recommends that the hotel industry shift its focus to a paradigm that provides a strategic and sustainability-framed vision to create value for society while protecting local natural and cultural resources.
Originality/value
This multilevel model reframes the development of customer value constellations through a holistic understanding of user experience, eco-design practice, service encounters aligned with user touchpoints and front-line employee capabilities. To integrate the perspectives of both service providers and their customers, the proposed model embeds these stakeholders within a single model through the vehicle of local value co-creation. This holistic framework can assist in designing sustainable service within the hospitality industry to deliver better services and customer experiences. The findings provide an illustration of how the proposed multilevel sustainable-development-oriented service design framework can serve as a useful tool in guiding hotels toward corporate sustainability.
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Keryn Chalmers, David Hay and Hichem Khlif
In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An…
Abstract
In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors and financial analysts. We extend previous reviews by focusing on US studies published since 2013 as well as all non-US studies investigating IC quality including countries regulating IC disclosure as well as unregulated settings and both developed and developing economies. In doing so, we identify research questions where evidence remains mixed and new directions in which there are research opportunities.
Three main insights arise from our analysis. First, evidence on the economic consequences of internal control quality suggests that the quality of internal control can have a significant effect on decision making by users of financial information. Second, the results of research on the empirical association between ownership structure, certain board characteristics and internal control quality is generally mixed. Empirical evidence concerning the association between audit committee characteristics and internal control quality generally supports a positive and significant association. Finally, while studies in non-US jurisdictions are increasing, opportunities remain to explore the determinants and consequences of internal control in other jurisdictions. Our review provides evidence for policy makers of whether there are benefits from requiring management and auditors to report on internal control over financial reporting.
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Yaw A. Debrah and Ian G. Smith
Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on…
Abstract
Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.
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Tamer Elshandidy, Philip J. Shrives, Matt Bamber and Santhosh Abraham
This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal…
Abstract
This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant divergence in the literature specifically: mandatory versus voluntary risk reporting, manual versus automated content analysis, within-country versus cross-country variations in risk reporting, and risk reporting in financial versus non-financial firms. Our paper identifies a number of issues which require further research. In particular we draw attention to two: first, a lack of clarity and consistency around the conceptualization of risk; and second, the potential costs and benefits of standard-setters’ involvement.
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Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…
Abstract
Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.
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Shafia Rana, M. Nawaz and Sayer Obaid Alharbi
The purpose of this study is to analyze the transportation of heat and mass in three-dimensional (3D) shear rate-dependent viscous fluid. Thermal enhancement plays a significant…
Abstract
Purpose
The purpose of this study is to analyze the transportation of heat and mass in three-dimensional (3D) shear rate-dependent viscous fluid. Thermal enhancement plays a significant role in industrial and engineering applications. For this, the authors dispersed trihybrid nanoparticles into the fluid to enhance the working fluid’s thermal enhancement.
Design/methodology/approach
The finite element method is a numerical scheme and is powerful in achieving convergent and grid-independent solutions compared with other numerical techniques. This method was initially assigned to structural problems. However, it is equally successful for computational fluid dynamics problems.
Findings
Wall shear stress has shown an increasing behavior as the intensity of the magnetic field is increased. Simulations have predicted that Ohmic heat in the case of trihybrid nanofluid (MoS2–Al2O3–Cu/C2H6O2) has the greatest value in comparison with mono and hybrid nanofluids. The most significant influence of chemical reaction on the concentration in tri-nanofluid is noted. This observation is pointed out for both types of chemical reaction (destructive or generative) parameters.
Originality/value
Through a literature survey, the authors analyzed that no one has yet to work on a 3D magnetohydrodynamics Carreau–Yasuda trihybrid nanofluid over a stretched sheet for improving heat and mass transfer over hybrid nanofluids. Herein, molybdenum disulfide (MoS2), aluminum oxide (Al2O3) and copper (Cu) nanoparticles are mixed in ethylene glycol (C2H6O2) to study the thermal enhancement and mass transport of their corresponding resultant mono (Cu/C2H6O2), hybrid (Al2O3–Cu/C2H6O2) and trihybrid (MoS2–Al2O3–Cu/C2H6O2) nanofluids.
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Hina Khalid, David S.T. Matkin and Ricardo S. Morse
This article explores collaborative capital budgeting in U.S. local governments. To date, the capital budgeting literature has focused on practices within individual governments…
Abstract
This article explores collaborative capital budgeting in U.S. local governments. To date, the capital budgeting literature has focused on practices within individual governments. This leaves a gap in our understanding because a large portion of capital planning, acquisition, and maintenance occurs through collaboration between two or more local governments. Drawing on the capital budgeting and collaborative public management literature, and on illustrative cases of collaborative capital budgeting in the United States, an inductive approach is used to: (1) identify and categorize the different objectives that motivate local officials to pursue collaborative agreements, (2) examine common patterns in the types of assets involved in collaboration, and (3) discover common institutional arrangements in collaboration agreements. The research findings demonstrate significant heterogeneity in the objectives, patterns, and institutions of collaborative capital budgeting.
This paper aims to explore the complete process and underlying mechanism that social enterprises obtain legitimacy during interactions with stakeholders from theoretical…
Abstract
Purpose
This paper aims to explore the complete process and underlying mechanism that social enterprises obtain legitimacy during interactions with stakeholders from theoretical integration of institutional theory and organization ecology perspective.
Design/methodology/approach
Based on theoretical classification, this paper selects six typical Chinese social enterprises and conducts a multi-case analysis.
Findings
The study finds that social enterprises aim at legitimizing single entity or industry and shaping stakeholders’ cognitive boundary simultaneously. Therefore, by adopting constrained cooperation and competition activities, social enterprises use normative isomorphism to achieve personal legitimation and combining ecological niche construction, social enterprises achieve organizational legitimation. By adopting fragmented cooperation-dominant or competition-dominant activities, social enterprises use mimic isomorphism supplemented by competitive isomorphism or population structure creation to obtain industry legitimation. By adopting dynamically integrated coopetition activities, social enterprises use mimic isomorphism and reflexive isomorphism to reach field legitimation.
Originality/value
This paper proposes a mechanism model that the coopetition with stakeholders influences the legitimation process, identifies four stages of social enterprise’s legitimation process and the types of legitimacy obtained in each stage and fills the gap of Chinese indigenous social enterprise research.
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Jengchung V. Chen and Yangil Park
Many office workers use computers and the Internet not only to get their daily jobs done but also to deal with their personal businesses. Therefore employers nowadays monitor…
Abstract
Many office workers use computers and the Internet not only to get their daily jobs done but also to deal with their personal businesses. Therefore employers nowadays monitor their employees electronically to prevent the misuse of the company resources. The use of electronic monitoring in organizations causes issues of trust and privacy. This study is dedicated to developing a conceptual model on the two issues under electronic monitoring. Control, considered as the essence of the definition of privacy as well as the foundation of the control model in the theory of procedural justice, plays an important role to people’s privacy concerns and trust. People’s perceived‐self, as essential in the group‐value model in the theory of procedural justice and in the cultural studies, also plays an important role to people’s privacy concerns and trust. This study presents research hypotheses on trust and privacy under electronic surveillance based on the two models of the theory of procedural justice, social identity theory, and cultural studies.
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