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1 – 10 of 13In order to save cost and time, attempts are made by the automotive industry to simulate in advance system planning and programming of robots involved in the manufacturing…
Abstract
In order to save cost and time, attempts are made by the automotive industry to simulate in advance system planning and programming of robots involved in the manufacturing process. Unfortunately, the use of off‐line programming produces inaccuracies in robot positioning so that reteaching is required for the various working points. This problem is aggravated by the fact that to date robot manufacturers have been unable to provide reliable data on the accuracy of their robots when using off‐line programming. This complex of problems is discussed on the basis of the VDI directive 2861.
Arpita Ghosh and Nisigandha Bhuyan
This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in…
Abstract
Purpose
This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.
Design/methodology/approach
This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.
Findings
This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.
Research limitations/implications
Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.
Originality/value
This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.
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Masood Gheasi, Peter Nijkamp and Piet Rietveld
Migration waves have a significant impact on cultural diversity. But in various sections of the economy the authors observe large numbers of unregistered workers. The purpose of…
Abstract
Purpose
Migration waves have a significant impact on cultural diversity. But in various sections of the economy the authors observe large numbers of unregistered workers. The purpose of this paper is to map out the socio-economic situation of unregistered migrant workers and aims to identify the drivers of their labour market position in terms of job opportunities and salary. The specific focus of this study will be on undocumented immigrant workers involved in the domestic work (or household) sector in the Netherlands.
Design/methodology/approach
This paper offers empirical evidence on two levels: the individual level (migrant domestic workers), and the household level (from an employer perspective).
Findings
The paper finds that years of work experience and social network participation – in particular, family relationships and a combination of friends with employer relationships – increases the chances of finding a higher paid irregular job. From a household perspective, there appears to be a positive relationship between both the age of the employer and the size of the household on the one hand and the hours of domestic work needed per week on the other hand. Clearly, demographic change towards an ageing population will increase the demand for undocumented domestic workers.
Practical implications
Reliable data on undocumented immigrants living and working in developed economies are rare. This also holds true for the Netherlands. For labour unions, this is a neglected category of workers and hence it is important to investigate their job conditions.
Originality/value
The Netherlands is becoming an ageing society and this is a factor that increases the demand for irregular domestic work. This paper explores the role of ageing and labour market participation on household demand for irregular domestic work. Furthermore, the paper analyses the impact of social capital dimensions on access to a better-paid illegal job for undocumented migrant domestic workers in the Netherlands.
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THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that…
Abstract
THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that date two extensions to the building have taken place. The first, in 1882, provided a separate room for both Reference and Lending libraries; the second, opened in 1938, provided a new Children's Department. Together with the original cost of the building, these extensions were entirely financed by Sir Peter Coats, James Coats of Auchendrane and Daniel Coats respectively. The people of Paisley indeed owe much to this one family, whose generosity was great. They not only provided the capital required but continued to donate many useful and often extremely valuable works of reference over the many years that followed. In 1975 Paisley Library was incorporated in the new Renfrew District library service.
Michael S.W. Lee and Damien Chaney
While the metaverse is promised to be the next big step for the Internet, this new technology may also bear negative impacts on individuals and society. Drawing on innovation…
Abstract
Purpose
While the metaverse is promised to be the next big step for the Internet, this new technology may also bear negative impacts on individuals and society. Drawing on innovation resistance literature, this article explores the reasons for metaverse resistance.
Design/methodology/approach
The study is based on 66 semi-structured interviews, and the subsequent data were analysed thematically.
Findings
The findings revealed 11 reasons for metaverse resistance: lack of understanding, lack of regulation, addiction avoidance, claustrophobia, loss of social ties, disconnection from reality, privacy concerns, extreme consumer society, unseen benefits, infeasibility and nausea.
Practical implications
By understanding the various reasons for metaverse resistance managers and policymakers can make better decisions to overcome the challenges facing this innovation, rather than adopting a “one-size-fits-all” approach.
Originality/value
While the literature has mainly adopted a positive perspective on the metaverse, this research offers a more nuanced view by identifying the reasons why consumers may resist the metaverse. Furthermore, this study introduces for the first-time “addiction-driven-innovation-resistance (ADIR)” as a potential reason for metaverse resistance, which may also apply to other cases of innovation resistance, when new innovations are perceived as being “too good” and therefore potentially addictive.
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Ancient Egyptian studies, as a formal academic discipline, originated in the 19th century. Besides being of great fascination to scholars, ancient Egypt has also been of much…
Abstract
Ancient Egyptian studies, as a formal academic discipline, originated in the 19th century. Besides being of great fascination to scholars, ancient Egypt has also been of much interest to the general public, due to the deep sense of wonder, grandeur, and mystery that the extant monuments and artifacts have evoked, and still continue to evoke.
This paper aims to propose the new incremental and parallel training algorithm of proximal support vector machines (Inc-Par-PSVM) tailored on the edge device (i.e. the Jetson…
Abstract
Purpose
This paper aims to propose the new incremental and parallel training algorithm of proximal support vector machines (Inc-Par-PSVM) tailored on the edge device (i.e. the Jetson Nano) to handle the large-scale ImageNet challenging problem.
Design/methodology/approach
The Inc-Par-PSVM trains in the incremental and parallel manner ensemble binary PSVM classifiers used for the One-Versus-All multiclass strategy on the Jetson Nano. The binary PSVM model is the average in bagged binary PSVM models built in undersampling training data block.
Findings
The empirical test results on the ImageNet data set show that the Inc-Par-PSVM algorithm with the Jetson Nano (Quad-core ARM A57 @ 1.43 GHz, 128-core NVIDIA Maxwell architecture-based graphics processing unit, 4 GB RAM) is faster and more accurate than the state-of-the-art linear SVM algorithm run on a PC [Intel(R) Core i7-4790 CPU, 3.6 GHz, 4 cores, 32 GB RAM].
Originality/value
The new incremental and parallel PSVM algorithm tailored on the Jetson Nano is able to efficiently handle the large-scale ImageNet challenge with 1.2 million images and 1,000 classes.
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The purpose of this paper is to investigate how archivists, records managers and scholarly literature in the field(s) analyse how “participation” is discussed in the context of…
Abstract
Purpose
The purpose of this paper is to investigate how archivists, records managers and scholarly literature in the field(s) analyse how “participation” is discussed in the context of archives and records management, and to explore practical and theoretical implications of the disclosed discursive practices.
Design/methodology/approach
The analysis is based on a discourse analysis of a body of archival literature and a sample of posts collected from the archival and records management blogosphere.
Findings
The analysis shows that instead of discussing one notion of participation, the archival science literature is referring to nine different and partly conflicting types of participation from three broad perspectives: management, empowerment and technology. The discourses have also conflicting ideas of the role of engagement and enthusiasm, and of that what do the different stakeholder communities see as real options.
Research limitations/implications
The analysed material consists of a limited sample of mainly English language texts that may not capture all the nuances of how participation is discussed in the archival literature.
Practical implications
A better understanding of how different claims of the benefits and threats endorsing “participation” in archives helps to develop effective and less contradictory forms of collaboration between different stakeholders.
Originality/value
In spite of the popularity of the notion of “participation”, there little, especially critical, research on how participation is conceptualised by archives professionals and researchers.
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Chiara Bertolin and Elena Sesana
The overall objective of this study is envisaged to provide decision makers with actionable insights and access to multi-risk maps for the most in-danger stave churches (SCs…
Abstract
Purpose
The overall objective of this study is envisaged to provide decision makers with actionable insights and access to multi-risk maps for the most in-danger stave churches (SCs) among the existing 28 churches at high spatial resolution to better understand, reduce and mitigate single- and multi-risk. In addition, the present contribution aims to provide decision makers with some information to face the exacerbation of the risk caused by the expected climate change.
Design/methodology/approach
Material and data collection started with the consultation of the available literature related to: (1) SCs' conservation status, (2) available methodologies suitable in multi-hazard approach and (3) vulnerability leading indicators to consider when dealing with the impact of natural hazards specifically on immovable cultural heritage.
Findings
The paper contributes to a better understanding of place-based vulnerability with local mapping dimension also considering future threats posed by climate change. The results highlight the danger at which the SCs of Røldal, in case of floods, and of Ringebu, Torpo and Øye, in case of landslide, may face and stress the urgency of increasing awareness and preparedness on these potential hazards.
Originality/value
The contribution for the first time aims to homogeneously collect and report all together existing spread information on architectural features, conservation status and geographical attributes for the whole group of SCs by accompanying this information with as much as possible complete 2D sections collection from existing drawings and novel 3D drawn sketches created for this contribution. Then the paper contributes to a better understanding of place-based vulnerability with local mapping dimension also considering future threats posed by climate change. Then it highlights the danger of floods and landslides at which the 28 SCs are subjected. Finally it reports how these risks will change under the ongoing impact of climate change.
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Joanna Dyczkowska and Justyna Fijałkowska
This longitudinal research paper is based on a case study analysis of two Danish life science companies. The general purpose of the paper is to uncover changes in the reporting…
Abstract
Purpose
This longitudinal research paper is based on a case study analysis of two Danish life science companies. The general purpose of the paper is to uncover changes in the reporting practices of experienced integrated reporting (IR) reporters. In order to meet that objective, a pragmatic constructivist paradigm was applied to make a better understanding of factors affecting disclosure decisions in the integrated reports.
Design/methodology/approach
The research uses a qualitative methodological approach. It is based on content and discourse analyses of the written documents, including the integrated reports, auditors' statements and independent assurance reports.
Findings
The model developed in this study reflects a real phenomenon related to the development of IR practices. The pragmatic constructivist paradigm explains how practitioners perceive business reality, act in the face of changing facts and values and make decisions regarding material disclosures.
Research limitations/implications
The investigation of only two companies may be perceived as a limitation of this study. However, a small number of life science companies have prepared integrated reports for a long time. The selected organisations are the pioneers in that field and have drawn up integrated reports since 2002 or 2004.
Originality/value
This paper develops an original model of IR “concept in practice”. It considers the regulatory framework regarding materiality in IR through the prism of facts that form a basis for practical work. It also emphasises an impact of a value system and social context on disclosure decisions in integrated reports. In that way, a link between the constructivist paradigm and IR is created.
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