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1 – 10 of over 2000
Book part
Publication date: 3 August 2017

Matt Bower

This chapter provides a comprehensive review of research and developments relating to the use of Web 2.0 technologies in education. As opposed to early educational uses of the…

Abstract

This chapter provides a comprehensive review of research and developments relating to the use of Web 2.0 technologies in education. As opposed to early educational uses of the Internet involving publication of static information on web pages, Web 2.0 tools offer a host of opportunities for educators to provide more interactive, collaborative, and creative online learning experiences for students. The chapter starts by defining Web 2.0 tools in terms of their ability to facilitate online creation, editing, and sharing of web content. A typology of Web 2.0 technologies is presented to illustrate the wide variety of tools at teachers’ disposal. Educational uses of Web 2.0 technologies such as wikis, blogs, and microblogging are explored, in order to showcase the variety of designs that can be utilized. Based on a review of the research literature the educational benefits of using Web 2.0 technologies are outlined, including their ability to facilitate communication, collaborative knowledge building, student-centered activity, and vicarious learning. Similarly, issues surrounding the use of Web 2.0 tools are distilled from the literature and discussed, such as the possibility of technical problems, collaboration difficulties, and plagiarism. Two case studies involving the use Web 2.0 tools to support personalized learning and small group collaboration are detailed to exemplify design possibilities in greater detail. Finally, design recommendations for learning and teaching using Web 2.0 are presented, again based on findings from the research literature.

Details

Design of Technology-Enhanced Learning
Type: Book
ISBN: 978-1-78714-183-4

Article
Publication date: 27 January 2021

Irina Tatiana Garces and Cagri Ayranci

A review on additive manufacturing (AM) of shape memory polymer composites (SMPCs) is put forward to highlight the progress made up to date, conduct a critical review and show the…

Abstract

Purpose

A review on additive manufacturing (AM) of shape memory polymer composites (SMPCs) is put forward to highlight the progress made up to date, conduct a critical review and show the limitations and possible improvements in the different research areas within the different AM techniques. The purpose of this study is to identify academic and industrial opportunities.

Design/methodology/approach

This paper introduces the reader to three-dimensional (3 D) and four-dimensional printing of shape memory polymers (SMPs). Specifically, this review centres on manufacturing technologies based on material extrusion, photopolymerization, powder-based and lamination manufacturing processes. AM of SMPC was classified according to the nature of the filler material: particle dispersed, i.e. carbon, metallic and ceramic and long fibre reinforced materials, i.e. carbon fibres. This paper makes a distinction for multi-material printing with SMPs, as multi-functionality and exciting applications can be proposed through this method. Manufacturing strategies and technologies for SMPC are addressed in this review and opportunities in the research are highlighted.

Findings

This paper denotes the existing limitations in the current AM technologies and proposes several directions that will contribute to better use and improvements in the production of additive manufactured SMPC. With advances in AM technologies, gradient changes in material properties can open diverse applications of SMPC. Because of multi-material printing, co-manufacturing sensors to 3D printed smart structures can bring this technology a step closer to obtain full control of the shape memory effect and its characteristics. This paper discusses the novel developments in device and functional part design using SMPC, which should be aided with simple first stage design models followed by complex simulations for iterative and optimized design. A change in paradigm for designing complex structures is still to be made from engineers to exploit the full potential of additive manufactured SMPC structures.

Originality/value

Advances in AM have opened the gateway to the potential design and fabrication of functional parts with SMPs and their composites. There have been many publications and reviews conducted in this area; yet, many mainly focus on SMPs and reserve a small section to SMPC. This paper presents a comprehensive review directed solely on the AM of SMPC while highlighting the research opportunities.

Details

Rapid Prototyping Journal, vol. 27 no. 2
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 14 October 2021

Craig McLaughlin, Stephen Armstrong, Maha W. Moustafa and Ahmed A. Elamer

This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions.

2013

Abstract

Purpose

This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions.

Design/methodology/approach

The sample includes all firms that were investigated by the Financial Reporting Council through the audit enforcement procedure from 2014 to 2019, and two matched no-scandal firms. It uses logistic binary regression analysis to examine the hypotheses.

Findings

Results based on the logit regression suggest that audit member tenure and audit committee meeting frequency both have positive associations to the likelihood of corporate scandal. Complementing this result, the authors find negative but insignificant relationships amongst audit committee female chair, audit committee female members percentage, audit committee qualified accountants members, audit committee attendance, number of shares held by audit committee members, audit committee remuneration, board tenure and the likelihood of corporate scandal across the sample.

Research limitations/implications

The results should help regulatory policymakers make decisions, which could be crucial to future corporate governance. Additionally, these results should be useful to investors who use corporate governance as criteria for investment decisions.

Originality/value

The authors extend, as well as contribute to the growing literature on the audit committee, and therefore, wider corporate governance literature and provide originality in that it is the first, to the knowledge, to consider two characteristics (i.e. remuneration and gender) in a UK context of corporate scandal. Also, the results imply that the structure and diversity of the audit committee affect corporate fraud/scandal/sanctions.

Details

International Journal of Accounting & Information Management, vol. 29 no. 5
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 14 March 2016

Zgarni Inaam and Halioui Khamoussi

Many researchers, in several contexts, have investigated the influence of audit committee effectiveness and audit quality variables on reducing the extent of earnings management…

6272

Abstract

Purpose

Many researchers, in several contexts, have investigated the influence of audit committee effectiveness and audit quality variables on reducing the extent of earnings management, and empirical evidence is rather inconsistent.

Design/methodology/approach

The aim of this paper is to meta-analyze the results of 58 prior studies that examined whether differences in results are related to moderating effects associated with corporate governance mechanisms or measures of earnings management.

Findings

The findings show that the meta-analysis identifies many significant relationships. The independence of the audit committee, its size, expertise and the number of meetings have a negative relationship with earnings management. Similar negative relationships exist between auditor size, specialization and earnings management.

Research limitations/implications

This study contributes to the corporate governance literature. Further, recognizing the function of an audit committee and audit quality shows the value of considering an institutional setting in governance research. This study is significant to academic and practitioner literatures, policy makers and professional accounting bodies as it shows that governance reforms promote companies to adopt good governance practices. The results also give useful information to investors in examining the effect of audit committee characteristics and audit quality on earnings quality.

Originality/value

This study extends existing research on audit committee and audit quality to oversee both accrual and real earnings management using meta-analysis. Thus, this study has the potential to help stakeholders, board of directors, regulators and auditors, who are related with enhancing the supervision of firms and reducing the opportunities given to managers, to engage in earnings management.

Details

International Journal of Law and Management, vol. 58 no. 2
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 1 August 2016

Wei Guo, Honglin Liu and Chaoli Lan

Based on core description, gas logging and laboratory analysis, this paper aims to study the controlling effect of the types of shale sedimentary microfacies in coal formations…

83

Abstract

Purpose

Based on core description, gas logging and laboratory analysis, this paper aims to study the controlling effect of the types of shale sedimentary microfacies in coal formations over shale reservoirs using the example of Shanxi formation in Northern Ordos Basin.

Design/methodology/approach

According to core observation, the authors selected typical samples of rock types for thin section analysis to determine the micro features and compositions of rocks.

Findings

By using core observation, we found that fine lithology in Shanxi formation included major shale, carbonaceous shale, partially carbonaceous shale, partially silty shale and silty shale with colors of gray, dark gray, black and/or gray. Shanxi Formation shale are deposited in plant-rich and plant-poor swamps, interdistributary depressions of delta plains, interfluvial depressions of meandering rivers as well as microfacies environment of natural levees and the distal crevasse splay.

Originality/value

Currently, the research on the shale gas in Shanxi Formation in the Ordos Basin is still in its infancy. There is yet no research on the fine-grained partition of the sedimentary facies in coal accumulation environment of Shanxi formation and the controlling effect of sedimentary microfacies over shale reservoirs.

Details

World Journal of Engineering, vol. 13 no. 4
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 26 November 2019

Kanying Liu, Yong Lan and Wei Li

The pursuit of healthy and high-quality organic food has gradually become a trend. However, some researchers do not believe that the quality of organic food is higher than general…

Abstract

Purpose

The pursuit of healthy and high-quality organic food has gradually become a trend. However, some researchers do not believe that the quality of organic food is higher than general food. Consumers’ changed preference for different quality food will also affect the sales strategy of food producer. The purpose of this paper is to consider behavior-based pricing (BBP) and decision-making problems between organic and general food enterprises, based on consumers’ heterogeneity.

Design/methodology/approach

In this study, two different types of consumers are considered: consumers without preference difference and consumers with an organic food preference. This paper sets up two two-stage hoteling differential pricing models in the duopoly market, including organic and general food enterprises. Then, the optimal loyal price and poaching price of the two types of enterprises are solved, and the influence of each parameter on the pricing, market and profit of the two enterprises is analyzed.

Findings

This paper finds that, with the increase of the initial market share, the pricing strategies of organic food enterprises change from a loyal price lower than the poaching price to a loyal price higher than the poaching price, whereas the general food producer has the opposite pricing strategy. Furthermore, the difference in consumption utility between the two food types has a positive influence on the price of organic food, and a negative influence on the price of general food. In contrast, the consumer share without preference difference has a negative effect on organic food prices and a positive impact on the price of general food.

Originality/value

The contribution is constructive as no prior research has focused on the BBP and decision-making problems between organic and general food, and it considers the two types of consumers. Besides, the results also provide guidelines for choosing marketing strategies for organic and general food enterprises.

Article
Publication date: 12 October 2012

Chaoqun Ma, Lan Liu, Junbo Wang and Jing Chen

The purpose of this paper is to examine the risk of inefficiency of China's stock index futures market by investigating the opportunity and profitability of exchange‐traded fund…

Abstract

Purpose

The purpose of this paper is to examine the risk of inefficiency of China's stock index futures market by investigating the opportunity and profitability of exchange‐traded fund (ETF) arbitrage. The explanation of behavioral risk to market efficiency is examined.

Design/methodology/approach

Based on cost‐of‐carry model, some assumptions about market efficiency were examined, and statistical tests were implemented to support the findings.

Findings

In China, borrowing and lending interest rates are quite different; dividends are small and paid in an irregular manner; and short sale cannot be used in arbitrage by all investors. It is found that the Chinese index futures market is far from efficient.

Originality/value

With reference to the empirical study, this is believed to be the first application of behavioral study to the study of market efficiency. The analysis of the statistics about Chinese index futures market and the algorithm parameters are very valuable for in‐depth understanding of the emerging markets.

Details

Kybernetes, vol. 41 no. 10
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 1 January 2008

Jian‐hong Yang, Gui‐fang Li and Hui‐lan Liu

Choosing suitable high‐K gate dielectrics to reduce the off‐state leakage (Ioff) by edge direct tunneling mechanism, demonstrating that the decreased Ioff increase significantly…

Abstract

Purpose

Choosing suitable high‐K gate dielectrics to reduce the off‐state leakage (Ioff) by edge direct tunneling mechanism, demonstrating that the decreased Ioff increase significantly when the gate dielectrics permittivity are above 25. The purpose of this paper is to report that HfSiON and HfLaO are promising gate dielectrics.

Design/methodology/approach

The off‐state gate current, drain current, and substrate current are investigated. The IdVgs characteristics for the 50 and 90 nm NMOSFET with various gate dielectrics are studied. Edge direct tunneling current (IEDT) with various gate dielectrics including SiO2, Si3N4 and HfO2 are compared and this paper also examines the IEDT with HfSiON and HfLaO gate dielectrics.

Findings

IEDT prevails over conventional gate‐induced drain‐leakage current (IGIDL), subthreshold leakage current (ISUB), band‐to‐band tunneling current (IBTBT) and it dominates off‐state leakage current. A large increase in off‐state leakage current occurs for smaller devices due to increase in IEDT at high Vdd. Although IEDT is decreased with increase in gate dielectrics permittivity K. The authors found fringing induced barrier lowering (FIBL) which could introduce significant off‐state leakage current for K>25. Fortunately, the IEDT with HfSiON and HfLaO gate dielectrics which are two‐five orders of magnitude lower than that of SiO2, furthermore, FIBL for HfSiON and HfLaO gate dielectrics are inconspicuous. Moreover, HfLaO and HfSiON have superior electrical performance and thermal stability.

Originality/value

Both edge direct tunneling and FIBL are considered to alternate high‐K gate dielectrics for nano‐scale MOSFET.

Details

Microelectronics International, vol. 25 no. 1
Type: Research Article
ISSN: 1356-5362

Keywords

Article
Publication date: 31 March 2023

Géraldine Broye and Pauline Johannes

This study aims to examine how the prestige of audit committee (AC) chairpersons influences earnings management.

Abstract

Purpose

This study aims to examine how the prestige of audit committee (AC) chairpersons influences earnings management.

Design/methodology/approach

The sample contains 1,973 firm-year observations of French listed firms for the period 2007–2018. The authors examine the status of AC chairs and CEOs by focusing on the French business elite system. This study tests the association between AC chairs’ (relative) status and the level of earnings management using measures of accrual earnings management and real earnings management (REM).

Findings

The results of this study do not show that high-status AC chairs constrain accruals manipulation. However, the results provide evidence that they play a key role in constraining REM. High-status AC chairs are more likely to enhance the monitoring of this type of manipulation, given their thorough knowledge and understanding of the firm’s business environment and practices. This study also finds evidence that AC chairs with a status higher than CEOs are associated with lower levels of REM. The results suggest that prestigious AC chairs influence lower status CEOs’ strategic decisions.

Originality/value

This study demonstrates that high-status AC chairs play an important role in detecting and constraining deviations from normal business practices. The results have substantial implications for boards, which will benefit from an understanding of how the appointment of high-status chairs affects financial reporting quality.

Details

Managerial Auditing Journal, vol. 38 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

Book part
Publication date: 7 June 2013

Lan Liu and Chengyan Yue

A similarity index of maximum residue level (MRL) regulations is introduced into a variable elasticity of substitution (VES) model to analyze the impacts of MRL regulation…

Abstract

A similarity index of maximum residue level (MRL) regulations is introduced into a variable elasticity of substitution (VES) model to analyze the impacts of MRL regulation similarity on trade flows and social welfare. We specially consider the situation where the requirements set by the importing country are stricter than those of the exporting country. We find that the more similar the MRL regulation between trading partners is, the more substitutable their goods are, and for the consumers that have home preferences for domestic goods, they prefer the imported goods that are more similar to the domestic goods. Our results also show that if the developing countries upward harmonized their MRL standards to developed countries, their exports would expand.

Details

Nontariff Measures with Market Imperfections: Trade and Welfare Implications
Type: Book
ISBN: 978-1-78190-754-2

Keywords

1 – 10 of over 2000