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1 – 10 of 13
Article
Publication date: 31 July 2023

Xinzhi Cao, Yinsai Guo, Wenbin Yang, Xiangfeng Luo and Shaorong Xie

Unsupervised domain adaptation object detection not only mitigates model terrible performance resulting from domain gap, but also has the ability to apply knowledge trained on a…

Abstract

Purpose

Unsupervised domain adaptation object detection not only mitigates model terrible performance resulting from domain gap, but also has the ability to apply knowledge trained on a definite domain to a distinct domain. However, aligning the whole feature may confuse the object and background information, making it challenging to extract discriminative features. This paper aims to propose an improved approach which is called intrinsic feature extraction domain adaptation (IFEDA) to extract discriminative features effectively.

Design/methodology/approach

IFEDA consists of the intrinsic feature extraction (IFE) module and object consistency constraint (OCC). The IFE module, designed on the instance level, mainly solves the issue of the difficult extraction of discriminative object features. Specifically, the discriminative region of the objects can be paid more attention to. Meanwhile, the OCC is deployed to determine whether category prediction in the target domain brings into correspondence with it in the source domain.

Findings

Experimental results demonstrate the validity of our approach and achieve good outcomes on challenging data sets.

Research limitations/implications

Limitations to this research are that only one target domain is applied, and it may change the ability of model generalization when the problem of insufficient data sets or unseen domain appeared.

Originality/value

This paper solves the issue of critical information defects by tackling the difficulty of extracting discriminative features. And the categories in both domains are compelled to be consistent for better object detection.

Details

International Journal of Web Information Systems, vol. 19 no. 5/6
Type: Research Article
ISSN: 1744-0084

Keywords

Article
Publication date: 5 April 2024

Karen D. Lynden

This study provides a meta-review of global virtual team (GVT)–related reviews, creating a resource that highlights dominant themes, research trends and shifts in topics over time…

Abstract

Purpose

This study provides a meta-review of global virtual team (GVT)–related reviews, creating a resource that highlights dominant themes, research trends and shifts in topics over time culminating in a summary of opportunities for future research. By analyzing and grouping the evidence presented in previous research, this meta-review provides key insights toward future research and managerial implications.

Design/methodology/approach

This meta-review identifies 35 existing GVT-related reviews across 32 publication outlets, providing a longitudinal and cross-disciplinary view of GVT research to date.

Findings

Results of the analysis reveal over time that there has been a largely adopted reconceptualization of the GVT paradigm toward a continuum of virtuality. There has been a shift in the view of the cross-cultural and global components of GVTs toward a recognition that a greater variance of dimensionality exists. Additionally, popular themes across the literature emerge, notably, virtuality, concepts of culture, trust, leadership and communication technology.

Originality/value

As a multidisciplinary GVT-focused meta-review, this study complements previous efforts by taking a tour across this wide topic and is dedicated to those who are researching, teaching, working and managing GVT-related strategies. The reviews selected represent work published across multiple literature streams, providing a comprehensive and forward thinking perspective.

Details

Cross Cultural & Strategic Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 14 December 2022

Mohammad Hendijani Zadeh, Karen Naaman and Najib Sahyoun

This study aims to examine whether a company’s corporate social responsibility (CSR) transparency (reflected in two separate dimensions of social transparency and environmental…

Abstract

Purpose

This study aims to examine whether a company’s corporate social responsibility (CSR) transparency (reflected in two separate dimensions of social transparency and environmental transparency) affects a company’s dependence on expensive trade credit (TC) financing.

Design/methodology/approach

The authors use a panel of S&P 500 index companies between 2012 and 2019 and ordinary least squares estimators. Transparency ratings represented by Bloomberg scores capture both the quantity and quality of verified CSR practice information.

Findings

CSR transparency (CSRT) is negatively associated with a firm’s dependence on expensive TC financing. This study’s results continue to hold after a battery of robustness tests like substitute proxies for TC, use of two-stage least squares regression, industry-adjusted dependent variable, generalized linear model and bootstrapping approach. This association is stronger among companies with higher information asymmetry (IASY) and lower quality regarding governance and financial reporting. Further investigation indicates that potential channels through which CSRT mitigates a company’s reliance on TC financing are the cost of debt (CoD) and stock liquidity. This study’s findings suggest that transparent companies have a lower CoD and higher stock liquidity. This helps these companies to be more financially flexible and eventually less dependent on expensive TC financing.

Originality/value

By combining two separate research lines of TC and CSR, this study adds to both works of literature as it is the first (to the best of the authors’ knowledge) to present evidence of the effect of CSRT proxied by Bloomberg scores on a company’s reliance on TC (a real economic decision and financial policy). Additionally, this study documents the moderating effects of financial reporting quality, IASY and corporate governance on the relationship between CSRT and TC financing. In conclusion, this study provides empirical evidence regarding the potential mechanisms of CoD and stock liquidity, through which CSRT influences a company’s reliance on TC financing.

Details

International Journal of Accounting & Information Management, vol. 31 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 30 November 2023

Dandan Zhu, Nina Michaelidou, Belinda Dewsnap, John W. Cadogan and Michael Christofi

This study aims to follow a rigorous approach to identify, critically analyze and synthesize 75 papers published from 2000 to 2022.

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Abstract

Purpose

This study aims to follow a rigorous approach to identify, critically analyze and synthesize 75 papers published from 2000 to 2022.

Design/methodology/approach

The study presents a systematic literature review on identity expressiveness (IE), clarifying and expanding what is currently known about the concept.

Findings

To synthesize current knowledge on IE, the study uses the overarching framework of antecedents-phenomenon-consequences, using this same framework to identify gaps and future research directions. The findings show individual and brand-related factors such as the need for uniqueness and anthropomorphism as antecedents of IE, and eWOM/WOM, impulse purchases and upgrading to more exclusive lines as consequences of IE.

Research limitations/implications

The study contributes to theory by synthesizing and mapping current understanding of the state of knowledge on the concept of IE while highlighting gaps in the extant literature and paving future research directions for scholars in the field.

Practical implications

The study offers useful insights for practitioners, broadening marketers’ actionable options in identity-based marketing. Marketers can use insights from this study to inform marketing strategy and communication campaigns for different types of brands.

Originality/value

To the best of the authors’ knowledge, this study is the first of its kind and offers an integrative review of the current literature on IE, thus enhancing understanding of the concept, its antecedents and consequences. The study also contributes to knowledge by highlighting future research priorities for researchers in this field of enquiry.

Article
Publication date: 22 September 2021

Jeffrey Boon Hui Yap, Karen Pei Han Lee and Chen Wang

High rate of accidents continue to plague the construction industry. The advancements in safety technologies can ameliorate construction health and safety (H&S). This paper aims…

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Abstract

Purpose

High rate of accidents continue to plague the construction industry. The advancements in safety technologies can ameliorate construction health and safety (H&S). This paper aims to explore the use of emerging technologies as an effective solution for improving safety in construction projects.

Design/methodology/approach

Following a detailed literature review, a questionnaire survey was developed encompassing ten technologies for safety management and ten safety enablers using technologies in construction. A total of 133 responses were gathered from Malaysian construction practitioners. The collected quantitative data were subjected to descriptive and inferential statistical analyses to determine the meaningful relationships between the variables.

Findings

Findings revealed that the most effective emerging technologies for safety management are: building information modelling (BIM), wearable safety technologies and robotics and automation (R&A). The leading safety enablers are related to improve hazard identification, reinforce safety planning, enhance safety inspection, enhance safety monitoring and supervision and raise safety awareness.

Practical implications

Safety is immensely essential in transforming the construction industry into a robustly developed industry with high safety and quality standards. The adoption of safety technologies in construction projects can drive the industry towards the path of Construction 4.0.

Originality/value

The construction industry has historically been slow to adopt new technology. This study contributes to advancing the body of knowledge in the area of incorporating emerging technologies to further construction safety science and management in the context of the developing world. By taking cognisance of the pertinent emerging technologies for safety management and the safety enablers involved, construction safety can be enhanced using integrated technological solutions.

Details

Journal of Engineering, Design and Technology , vol. 21 no. 5
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 29 September 2023

Gordon Mwintome, Joseph Akadeagre Agana and Stephen Zamore

The authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports…

Abstract

Purpose

The authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports. Specifically, the authors examine how the readability of KAMs is associated with audit partner tenure and workload.

Design/methodology/approach

The authors conduct the study in the audit context of Norway and applied the Flesch reading ease scale to measure the readability levels of reported KAMs in the audit reports of companies listed on the Oslo Stock Exchange. Panel data estimation techniques are applied in estimating how partner tenure and workload are associated with the readability of KAMs. In addition, several robustness tests including different measures of KAMs readability and subsample analyses are performed.

Findings

The authors find that audit partner tenure and workload have significant associations with the level of KAMs readability. Specifically, the results show that the reported KAMs become more readable as the audit partner tenure increases but are less readable for partners with more workload. These results appear stronger in subsamples of KAMs typically noted to be more complex and associated with higher risks.

Research limitations/implications

As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.

Practical implications

Excessive audit partner workload impairs KAMs readability.

Originality/value

As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 24 October 2023

Eunice O. Akhigbe, Ebenezer I. Bowale, Ese Urhie and Ogechi Amonu

Ranking as the lowest-scoring region for many years on the corruption perceptions index (CPI) with an average score of 32 (2019–2021), Sub-Saharan Africa’s performance gives a…

Abstract

Purpose

Ranking as the lowest-scoring region for many years on the corruption perceptions index (CPI) with an average score of 32 (2019–2021), Sub-Saharan Africa’s performance gives a bleak impression of inaction against corruption. The objective of this study aims to examine the effect of technological innovation in curbing corruption in Africa through prosperity.

Design/methodology/approach

CPI, prosperity index and individuals’ access to internet in the presence of some covariates were employed using the Andrew Hayes’ mediation analysis and cross sectional data in estimating the relationship among the variables as it affects all 54 African countries in the years 2012, 2015 and 2018.

Findings

The coefficients of the direct, indirect and total effects showed that internet access is only significant in reducing corruption if it is engaged in activities that create national prosperity (jobs, profits, infrastructural development and good governance).

Originality/value

The uniqueness of this study is predicated on the fact that a realistic analysis of the effect of technological innovation on corruption should include the channels it goes through. Thus, this study evaluates the direct, indirect and total effects of innovation on corruption through prosperity enhancement. Another unique aspect of this study is the use of market-creating innovation.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 23 January 2023

Yan Zhang and Michael Michael

The existing literature involving director compensation has been concentrating on its absolute or intrinsic values. Although the relevant studies have generated mixed findings…

Abstract

Purpose

The existing literature involving director compensation has been concentrating on its absolute or intrinsic values. Although the relevant studies have generated mixed findings, research in other fields suggests that the power of an incentive may be determined by its value relative to the chosen referencing standard more than its absolute value. This study aims to investigate how relative director pay affects corporate investment efficiency.

Design/methodology/approach

This study takes a fresh theoretical viewpoint by framing the investigation using the dimensional comparison theory and proposing that a directorship also presents a relative value that may influence the board’s performance. Ordinary least squared regressions and two-stage system generalised method of moments are used to analyse 14,267 firm-year observations.

Findings

The empirical results suggest that the relative director pay is a better estimate of the power of the incentive than the absolute pay. A positive association between the relative director pay and investment efficiency is evident, while the absolute pay has no significant effect on investment decisions. Director overcompensation, however, will cancel out the positive effect of director compensation on investment efficiency. Firms with relatively lower unexpected investment (UI) level benefit the most from an increase in the relative director pay, while neither absolute nor relative director pay affects investment choices in firms with a high UI level because of significantly more overcompensation.

Originality/value

To the best of the authors’ knowledge, this study is the first attempt to investigate the effect of relative director pay. It is also the first to examine the role of dimensional comparison in strategic decisions which is the single untended comparison framework in the director pay design. The current director pay structure has emphasised social and temporal equality by standardising the pay structure and vesting the equity-based pay over a long period. Yet it ignores the fact that people decide their commitment level by comparing the reward with an internal referent too. The findings speak to the dimensional comparison theory in that the inequality emanated from dimensional or internal comparison may be accentuated by the perceived equality in other comparison frameworks, driving the different performances in the roles one assumes.

Details

Corporate Governance: The International Journal of Business in Society, vol. 23 no. 4
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 15 July 2022

Guodong Ni, Qi Zhang, Yaqi Fang, Ziyao Zhang, Yaning Qiao, Wenshun Wang and Yongliang Deng

The purpose of this paper is to explore the correction mechanism of resilient safety culture on new generation of construction workers (NGCWs)' unsafe behavior and test the…

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Abstract

Purpose

The purpose of this paper is to explore the correction mechanism of resilient safety culture on new generation of construction workers (NGCWs)' unsafe behavior and test the multiple mediation effects of job crafting and perceived work meaningfulness based on the context of Chinese construction industry in order to find a new way to effectively correct the NGCWs' unsafe behavior.

Design/methodology/approach

A theoretical model of correction mechanism was established based on literature research and theoretical deduction. An empirical study was employed based on confirmatory factor analysis and regression analysis with a sample of 404 NGCWs in China.

Findings

The results indicated that resilient safety culture can effectively correct NGCWs' unsafe behavior through job crafting and perceived work meaningfulness. Job crafting and perceived work meaningfulness can play independent and serial mediating roles between resilient safety culture and unsafe behavior.

Research limitations/implications

Research results only represent a short-term law about the correction mechanism of NGCWs' unsafe behavior based on a questionnaire study from China's construction industry. It is necessary to continue to implement a longitudinal study to test it in a relatively long period in future research. The findings also need to be verified based on the young construction workers in other countries.

Practical implications

This study provides a theoretical basis and feasible management reference for construction enterprises in China to correct NGCWs' unsafe behavior from the perspective of resilient safety culture. Furthermore, the construction of resilient safety culture in construction enterprises can help NGCWs better carry out job crafting and perceive the meaning of work.

Originality/value

This paper clarifies the correction mechanism of resilient safety culture on unsafe behavior of NGCWs, and further tests the independent mediating roles and a serial mediating role of job crafting and perceived work meaningfulness between resilient safety culture and unsafe behavior, which fills the research gap about the influence mechanism of resilient safety culture on young construction workers' unsafe behavior and enriches the theoretical system of unsafe behavior correction of construction workers.

Details

Engineering, Construction and Architectural Management, vol. 30 no. 10
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 4 May 2023

Yi-Yun Cheng and Yilin Xia

The purpose of this study is to provide a systematic literature review on taxonomy alignment methods in information science to explore the common research pipeline and…

Abstract

Purpose

The purpose of this study is to provide a systematic literature review on taxonomy alignment methods in information science to explore the common research pipeline and characteristics.

Design/methodology/approach

The authors implement a five-step systematic literature review process relating to taxonomy alignment. They take on a knowledge organization system (KOS) perspective, and specifically examining the level of KOS on “taxonomies.”

Findings

They synthesize the matching dimensions of 28 taxonomy alignment studies in terms of the taxonomy input, approach and output. In the input dimension, they develop three characteristics: tree shapes, variable names and symmetry; for approach: methodology, unit of matching, comparison type and relation type; for output: the number of merged solutions and whether original taxonomies are preserved in the solutions.

Research limitations/implications

The main research implications of this study are threefold: (1) to enhance the understanding of the characteristics of a taxonomy alignment work; (2) to provide a novel categorization of taxonomy alignment approaches into natural language processing approach, logic-based approach and heuristic-based approach; (3) to provide a methodological guideline on the must-include characteristics for future taxonomy alignment research.

Originality/value

There is no existing comprehensive review on the alignment of “taxonomies”. Further, no other mapping survey research has discussed the comparison from a KOS perspective. Using a KOS lens is critical in understanding the broader picture of what other similar systems of organizations are, and enables us to define taxonomies more precisely.

Details

Journal of Documentation, vol. 79 no. 6
Type: Research Article
ISSN: 0022-0418

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