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Article
Publication date: 3 October 2023

Jingyu Cheng, Minxi Wang, Lilin Wu and Xin Li

The purpose of this paper is to explore the high-quality development (HQD) strategy of Chinese mineral resource enterprises, which is important for Chinese mineral resource…

Abstract

Purpose

The purpose of this paper is to explore the high-quality development (HQD) strategy of Chinese mineral resource enterprises, which is important for Chinese mineral resource enterprises to improve the efficiency and benefit of resource utilization, reduce the intensity of resource and energy consumption and gradually form resource-saving and environment-friendly enterprises.

Design/methodology/approach

This study establishes an evaluation index system with four dimensions: economy, environment, society and management innovation. The entropy value method assigns weights to them and then uses the system dynamics (SD) model for case simulation.

Findings

The results of the SD simulation conclude that the fulfillment of social responsibility and the implementation of management innovation can accelerate the realization of HQD of mineral resource enterprises; profitability plays a crucial role in economic indicators; the improvement of energy-saving volume has the most significant impact on environmental benefits; the social contribution is the key element to measure social indicators; and the sales rate of core products has the most significant impact on the benefits of management innovation.

Originality/value

Based on the few studies on the evaluation of the development strategy of mineral resource enterprises, this study establishes an evaluation index system that considers the interactions between indicators, combines the entropy value method with SD and uses the SD model to comprehensively and systematically analyze the impact and degree of each factor on the HQD of mineral resource enterprises.

Details

Chinese Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 21 March 2022

Manish Bansal and Hajam Abid Bashir

This study aims to investigate the impact of business strategy on the classification shifting practices of Indian firms.

Abstract

Purpose

This study aims to investigate the impact of business strategy on the classification shifting practices of Indian firms.

Design/methodology/approach

The study considered cost leadership and differentiation strategy. Two forms of classification shifting, namely, expense misclassification and revenue misclassification have been examined in this study. Panel data regression models are used to analyze the data for this study.

Findings

The results show that managers of cost leadership strategy firms are more likely to be engaged in expense misclassification, whereas firms following differentiation strategy are likely to be engaged in revenue misclassification. Subsequent tests of this study suggest that firms following a hybrid strategy (mix of cost leadership and differentiation) prefer revenue misclassification over expense misclassification for reporting inflated operating performance. These results imply that firms prefer the shifting tool based on the ease and need of each shifting strategy. These results are consistent with several robustness measures.

Practical implications

The results suggest that investors should understand business strategy before developing insights about the accounting quality of firms. Investors should conduct a comprehensive review of income statement items before using items for portfolio evaluation.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine the association between business strategy and classification shifting.

Details

Journal of Accounting in Emerging Economies, vol. 13 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 6 November 2017

Lei Li and Lin Li

This paper aims to present a novel energy-efficient saturated open-core fault current limiter (FCL) with special permanent magnet (PM) modules.

Abstract

Purpose

This paper aims to present a novel energy-efficient saturated open-core fault current limiter (FCL) with special permanent magnet (PM) modules.

Design/methodology/approach

The special PM modules are used to drive the cores of FCL into a saturated state from different directions in the normal operation condition, reducing the DC current of the saturated open-core FCL. An equivalent magnetic circuit model of the saturated open-core FCL with PM modules is built to calculate the magnetic flux density in the cores of FCL. By applying the modified nodal approach on the circuit, the nonlinear equations of the magnetic circuit can be achieved. The Newton – Raphson method is used to solve the nonlinear equations. The model shows good accuracy verified by finite element simulation and a physical experiment.

Findings

Compared with the original saturated open-core FCL structure with PMs, the novel saturated open-core FCL structure can save 84% DC power. The physical experiment results show that the saturated open-core FCL has a good performance on limiting the fault current.

Originality/value

A novel saturated open-core FCL structure with PM modules is proposed in this paper. A physical model of the saturated open-core FCL structure with PM modules is manufactured and tested. About 84% DC power can be reduced by using the PM modules in this saturated open-core FCL, and it can save most of the cost of the saturated open-core FCL.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 36 no. 6
Type: Research Article
ISSN: 0332-1649

Keywords

Article
Publication date: 6 November 2017

Yuqing Xie, Lin Li and Shuaibing Wang

To reduce the computational scale for quasi-magnetostatic problems, model order reduction is a good option. Reduced-order modelling techniques based on proper orthogonal…

Abstract

Purpose

To reduce the computational scale for quasi-magnetostatic problems, model order reduction is a good option. Reduced-order modelling techniques based on proper orthogonal decomposition (POD) and centroidal Voronoi tessellation (CVT) have been used to solve many engineering problems. The purpose of this paper is to investigate the computational principle, accuracy and efficiency of the POD-based and the CVT-based reduced-order method when dealing with quasi-magnetostatic problems.

Design/methodology/approach

The paper investigates computational features of the reduced-order method based on POD and CVT methods for quasi-magnetostatic problems. Firstly the construction method for the POD and the CVT reduced-order basis is introduced. Then, a reduced model is constructed using high-fidelity finite element solutions and a Galerkin projection. Finally, the transient quasi-magnetostatic problem of the TEAM 21a model is studied with the proposed reduced-order method.

Findings

For the TEAM 21a model, the numerical results show that both POD-based and CVT-based reduced-order approaches can greatly reduce the computational time compared with the full-order finite element method. And the results obtained from both reduced-order models are in good agreement with the results obtained from the full-order model, while the computational accuracy of the POD-based reduced-order model is a little higher than the CVT-based reduced-order model.

Originality/value

The CVT method is introduced to construct the reduced-order model for a quasi-magnetostatic problem. The computational accuracy and efficiency of the presented approaches are compared.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 36 no. 6
Type: Research Article
ISSN: 0332-1649

Keywords

Article
Publication date: 9 December 2020

Qiao Liang, Lin Li and Rongrong Bai

The purpose of this paper is to estimate the effect of vegetable producers' inclusiveness in supply chain coordination on vegetable production performance and potential spillover…

Abstract

Purpose

The purpose of this paper is to estimate the effect of vegetable producers' inclusiveness in supply chain coordination on vegetable production performance and potential spillover effect on farm and non-farm income.

Design/methodology/approach

A comprehensive dataset comprised of 410 paired vegetable producers in China is applied. Propensity score matching (PSM) estimation method is used to control for the selection bias problem.

Findings

The empirical results indicate that contracting farming does not have significant effect on yield or profit of vegetable production, but promote producers to obtain quality certification. In comparison, cooperative membership has positive effects on the yield, profit and quality certification of producers. Additionally, cooperatives generate positive spillover effects on members' farm and non-farm income, though the results are sensitive to unobserved factors. The inclusion of spillover effects helps to find out the potential unobserved effects which are neglected by most studies and design better policies to promote the development of agricultural companies and farmer cooperatives.

Originality/value

First, empirical evidence is provided for theories regarding the roles of different supply chain coordination modes on producers. Second, the analysis on evaluating the effects of supply chain coordination also considers the spillover effect on the farming of other products and even non-farm work of involved producers. Third, a unique dataset comprised of 420 paired vegetable producers, based on an extensive survey is built.

Details

British Food Journal, vol. 123 no. 4
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 1 August 2016

Chih-Ta Yen and Guan-Jie Huang

The purpose of this paper is to propose a new optical steganography framework that can be applied to public optical binary phase-shift keying (BPSK) systems by transmitting a…

Abstract

Purpose

The purpose of this paper is to propose a new optical steganography framework that can be applied to public optical binary phase-shift keying (BPSK) systems by transmitting a stealth spectrum-amplitude-coded optical code-division multiple-access signal through a BPSK link.

Design/methodology/approach

By using high-dispersion elements, the stealth data pulses temporally stretch and the amplitude of the signal decreases after stretching. Thus, the signal can be hidden underneath the public signal and system noise. At the receiver end, a polarizer is used for removing the public BPSK signal and the stealth signal is successfully recovered by a balanced detector.

Findings

In a simulation, the bit-error rate (BER) performance improved when the stealth power increased.

Research limitations/implications

The BER performance worsens when the noise power become large. Future work will consider increasing the system performance during high-noise power situation.

Practical implications

By properly adjusting the power of the amplified spontaneous emission noise, the stealth signal can be hidden well in the public channel while producing minimal influence on the public BPSK signal.

Originality/value

In conclusion, the proposed optical steganography framework makes it more difficult for eavesdroppers to detect and intercept the hidden stealth channel under public transmission, even when using a dispersion compensation scheme.

Details

Engineering Computations, vol. 33 no. 6
Type: Research Article
ISSN: 0264-4401

Keywords

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