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1 – 10 of 59
Content available
Book part
Publication date: 3 May 2012

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78052-754-3

Content available
Book part
Publication date: 26 June 2013

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78190-842-6

Content available
Book part
Publication date: 21 November 2018

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78756-543-2

Open Access
Article
Publication date: 10 April 2023

Loretta Mastroeni, Maurizio Naldi and Pierluigi Vellucci

Though the circular economy (CE) is a current buzzword, this still lacks a precise definition. In the absence of a clear notion of what that term includes, actions taken by the…

1151

Abstract

Purpose

Though the circular economy (CE) is a current buzzword, this still lacks a precise definition. In the absence of a clear notion of what that term includes, actions taken by the government and companies may not be well informed. In particular, those actions need to consider what people mean when people talk about the CE, either to refocus people's decisions or to undertake a more effective communications strategy.

Design/methodology/approach

Since people voice people's opinions mainly through social media nowadays, special attention has to be paid to discussions on those media. In this paper, the authors focus on Twitter as a popular social platform to deliver one's thoughts quickly and fast. The authors' research aim is to get the perceptions of people about the CE. After collecting more than 100,000 tweets over 16 weeks, the authors analyse those tweets to understand the public discussion about the CE. The authors conduct a frequency analysis of the most recurring words, including the words' association with other words in the same context and categorise them into a set of topics.

Findings

The authors show that the discussion focuses on the usage of resources and materials that heavily endanger sustainability, i.e. carbon and plastic and the harmful habit of wasting. On the other hand, the two most common good practices associated with the CE and sustainability emerge as recycling and reuse (the latter being mentioned far less). Also, the business side of the CE appears to be relevant.

Research limitations/implications

The outcome of this analysis can drive suitable communication strategies by which companies and governments interested in the development of the CE can understand what is actually discussed on social media and call for the attention.

Originality/value

This paper addresses the lack of a standard definition the authors highlighted in the Introduction. The results confirm that people understand CE by looking both at CE's constituent activities and CE's expected consequences, namely the reduction of waste, the transition to a green economy free of plastic and other pollutants and the improvement of the world climate.

Details

Management Decision, vol. 61 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Content available
Article
Publication date: 28 November 2023

Amir Faraji, Shima Homayoon Arya, Elnaz Ghasemi, Maria Rashidi, Srinath Perera, Vivian Tam and Payam Rahnamayiezekavat

In the construction industry, various parties are involved in a project. Consequently, claims and disputes are inevitable in this industry. This paper aims to develop Integrated…

Abstract

Purpose

In the construction industry, various parties are involved in a project. Consequently, claims and disputes are inevitable in this industry. This paper aims to develop Integrated project delivery (IPD) practices including early involvement of stakeholders and multiparty contracts which its combination with advanced technologies such as blockchain can lead to better dispute management and improve the whole construction process.

Design/methodology/approach

Based on literature review, the alternative dispute resolution (ADR) for IPD contacts were identified, and three formats of IPD contracts were selected, and the dispute resolution process of them has been analyzed. Then, based on blockchain review, a conceptual blockchain-based dispute management (BDM) model was generated for ADR in IPD. Model validation was done by an interview. Experts were asked to compare the BDM model with the traditional system regarding the ADR duration.

Findings

Analyses of the collected data from the experts demonstrated that the BDM model has better function in terms of time and cost for ADR process when the project is facing serious and considerable number of disputes. The relation between blockchain technology (BCT) and building information modeling (BIM) has been examined through a framework, and the ability of the proposed model for administrating dispute resolution process has been verified using four different scenarios of construction claims that show the system can run successfully.

Originality

The current study proposes a truthful model, reliable framework to address the problem of project dispute management in IPD contracts. The system combines the ability to being unchangeable and the reliability characteristics of BCT with informative and automation aspects of BIM together to improve dispute resolution issue in the IPD system.

Open Access
Article
Publication date: 27 July 2020

Fusheng Xie, Ling Gao and Peiyu Xie

This paper examines the different features of China's economic development in different stages of economic globalization. The study finds that the investment- and export-based…

1548

Abstract

Purpose

This paper examines the different features of China's economic development in different stages of economic globalization. The study finds that the investment- and export-based growth model drove China's high-speed economic growth between 2000 and 2007, which came into existence around 2000 when China plugged into the global production network.

Design/methodology/approach

This paper also finds that China slowed down to the New Normal because of the disruption to the socio-economic underpinnings of this growth model. As China adapts to and steers the New Normal, supply-side structural reforms can channel excess capacity to the construction of underground pipe networks in rural areas of central China and fix capital while advance rural revitalization.

Findings

At the same time, enterprises must strive to build a key component development platform for key component innovation and the standard-setting power in global manufacturing.

Originality/value

The establishment of a domestic production network integrating the integrated innovation-driven core enterprises and modular producers at different levels can satisfy the dynamic demand structure of China in which standardized demands and personalized demands coexist.

Details

China Political Economy, vol. 3 no. 1
Type: Research Article
ISSN: 2516-1652

Keywords

Open Access
Article
Publication date: 13 February 2024

Jinwei Wang, Haoyang Lan and Jiafei Chen

This study aims to elucidate the process and internal mechanism of place identity construction in traditional villages under the impact of tourism by taking Cuandixia village as a…

Abstract

This study aims to elucidate the process and internal mechanism of place identity construction in traditional villages under the impact of tourism by taking Cuandixia village as a case. The research methods comprise participatory observation and in-depth interviews with the residents. The main results are as follows: the impact of tourism on traditional villages is mainly reflected in space reconstruction, livelihood change, social relations restructuring and culture change; under the impact of tourism, the representation of residents’ identity construction shows complexity, with positive and negative effects; and the place identity construction of residents affects their perception of and attitudes toward tourism. Moreover, self-esteem and self-efficacy principles play a key role in their perception of tourism. This study provides some reference for further investigation of the tourism development model and the mental mechanism of residents in traditional villages.

Details

Tourism Critiques: Practice and Theory, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2633-1225

Keywords

Open Access
Article
Publication date: 12 December 2022

Weicheng Guo, Chongjun Wu, Xiankai Meng, Chao Luo and Zhijian Lin

Molecular dynamics is an emerging simulation technique in the field of machining in recent years. Many researchers have tried to simulate different processing methods of various…

Abstract

Purpose

Molecular dynamics is an emerging simulation technique in the field of machining in recent years. Many researchers have tried to simulate different processing methods of various materials with the theory of molecular dynamics (MD), and some preliminary conclusions have been obtained. However, the application of MD simulation is more limited compared with traditional finite element model (FEM) simulation technique due to the complex modeling approach and long computation time. Therefore, more studies on the MD simulations are required to provide a reliable theoretical basis for the nanoscale interpretation of grinding process. This study investigates the crystal structures, dislocations, force, temperature and subsurface damage (SSD) in the grinding of iron-nickel alloy using MD analysis.

Design/methodology/approach

In this study the simulation model is established on the basis of the workpiece and single cubic boron nitride (CBN) grit with embedded atom method and Morse potentials describing the forces and energies between different atoms. The effects of grinding parameters on the material microstructure are studied based on the simulation results.

Findings

When CBN grit goes through one of the grains, the arrangement of atoms within the grain will be disordered, but other grains will not be easily deformed due to the protection of the grain boundaries. Higher grinding speed and larger cutting depth can cause greater impact of grit on the atoms, and more body-centered cubic (BCC) structures will be destroyed. The dislocations will appear in grain boundaries due to the rearrangement of atoms in grinding. The increase of grinding speed results in the more transformation from BCC to amorphous structures.

Originality/value

This study is aimed to study the grinding of Fe-Ni alloy (maraging steel) with single grit through MD simulation method, and to reveal the microstructure evolution within the affected range of SSD layer in the workpiece. The simulation model of polycrystalline structure of Fe-Ni maraging steel and grinding process of single CBN grit is constructed based on the Voronoi algorithm. The atomic accumulation, transformation of crystal structures, evolution of dislocations as well as the generation of SSD are discussed according to the simulation results.

Details

Journal of Intelligent Manufacturing and Special Equipment, vol. 4 no. 1
Type: Research Article
ISSN: 2633-6596

Keywords

Content available
Article
Publication date: 10 April 2009

Jin Chen and Jing Guo

657

Abstract

Details

The Electronic Library, vol. 27 no. 2
Type: Research Article
ISSN: 0264-0473

Open Access
Article
Publication date: 29 March 2024

Runze Ling, Ailing Pan and Lei Xu

This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing…

Abstract

Purpose

This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing constraints, low-quality accounting information or less tangible assets.

Design/methodology/approach

We use a proprietary dataset of firms listed on the Shanghai and Shenzhen Stock Exchanges to investigate the impact of mixed ownership reform on non-state-owned enterprise (non-SOE) innovation. We employ regression analysis to examine the association between mixed ownership reform and firm innovation.

Findings

The study finds that non-state-owned firms can improve innovation by acquiring equity in state-owned enterprises (SOEs) under the reform. Eased financing constraints, lowered financing costs, better access to tax incentives or government subsidies, lowered agency costs, better accounting information quality and more credit loans are underlying the impact. Additionally, cross-ownership connections amongst non-SOE executives and government intervention strengthen the impact, whilst regional marketisation weakens it.

Originality/value

This study adds to the literature on the association between mixed ownership reform and firm innovation by focussing on the conditions under which this impact is stronger. It also sheds light on the policy implications for SOE reforms in emerging economies.

Details

China Accounting and Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1029-807X

Keywords

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