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1 – 10 of over 3000
Article
Publication date: 28 June 2022

Kofi Mintah Oware and King David Kweku Botchway

The purpose of this study is to examine the effect of moral and exchange capital of corporate social responsibility (CSR) disclosure on the financial distress likelihood of family…

Abstract

Purpose

The purpose of this study is to examine the effect of moral and exchange capital of corporate social responsibility (CSR) disclosure on the financial distress likelihood of family management firms in India.

Design/methodology/approach

The constructed data set (i.e. Morgan Stanley Capital International) and Kinder, Lydenberg and Domini social performance rating data format) consists of 66 firms with 655 firm-year observations for family-managed firms that practise sustainability reporting on the Indian stock market from 2010 to 2019.

Findings

The first findings show that current and previous year-two CSR disclosure reduces family management firms’ financial distress. The second findings show that the exchange capital of CSR disclosure does not influence the financial distress likelihood of family management firms in India. The third findings show that moral capital of CSR disclosure of the current year, previous year-one and previous year-two more than likely reduce financial distress likelihood of family management firms in India. This study is robust due to the lagged variables of the dependent variables.

Practical implications

Management investment must be high in moral capital to accrue social capital, but the success is dependent on a policy of continuous support for establishing family-related businesses. Similarly, society can benefit as the firm becomes attractive to green consumers as additions to the consumers of a CSR-driven firm. The consequences can cause firms to be more philanthropic to the community.

Originality/value

The novelty shows that to the best of the authors’ knowledge, no studies examine CSR disclosure’s moral and exchange capital on financial distress likelihood in India. Also, there is no evidence from the perspective of family management studies in CSR-financial distress likelihood nexus.

Article
Publication date: 24 August 2023

Yi Deng, Zhiguo Wang, Lin Dong, Yu Lei and Yanling Dong

This systematic review, following preferred reporting items for systematic reviews and meta-analysis guidelines, rigorously investigates the emergent role of virtual reality (VR…

Abstract

Purpose

This systematic review, following preferred reporting items for systematic reviews and meta-analysis guidelines, rigorously investigates the emergent role of virtual reality (VR) technology in human movement training. The purpose of this study is to explore the effectiveness and evolution of VR in enhancing movement training experiences.

Design/methodology/approach

Acknowledging its pivotal role in diverse applications, such as sports and rehabilitation, human movement training is currently experiencing accelerated evolution, facilitated by the proliferation of wearable devices and mobile applications. This review conducted an exhaustive search across five different electronic databases, such as Web of Science, PubMed and ProQuest, resulting in the selection of 69 eligible articles published within the past five years. It also integrates 40 studies into a narrative summary, categorized based on the level of immersion offered by respective VR systems.

Findings

Enhanced immersion in VR potentially augments the effectiveness of movement training by engendering more realistic and captivating experiences for users. The immersive and interactive environments provided by VR technology enable tailored training experiences accompanied by precise, objective feedback. This review highlights the benefits of VR in human movement training and its potential to revolutionize the way training is conducted.

Originality/value

This systematic review contributes significantly to the existing literature by providing a comprehensive examination of the efficacy and evolution of VR in human movement training. By organizing the findings based on the level of immersion offered by VR systems, it provides valuable insights into the importance of immersion in enhancing training outcomes. In addition, this study identifies the need for future research focusing on the impacts of VR on learning and performance, as well as strategies to optimize its effectiveness and improve accessibility.

Details

Robotic Intelligence and Automation, vol. 43 no. 5
Type: Research Article
ISSN: 2754-6969

Keywords

Article
Publication date: 5 October 2022

Lin Dong, Florian Richer, Agnes Roby-Brami and Guillaume Morel

When a robot comanipulates an object with a human user, damping is a useful function. This is achieved by programming the robot to exhibit a viscous field. For some specific…

Abstract

Purpose

When a robot comanipulates an object with a human user, damping is a useful function. This is achieved by programming the robot to exhibit a viscous field. For some specific applications, the viscosity is required to change according to the manipulation velocity. A reported method is programming the viscosity varying inversely to the velocity. In this paper, this method is experimentally shown to distort human’s natural motion performance. This paper aims to propose a solution to solve this instability problem.

Design/methodology/approach

The authors performed a point-to-point targeting movement, where it was observed that the instability results from a sudden reduction of robot’s resistance to motion, which further results from the abrupt viscosity drop when the subject tries to accelerate. Therefore, the authors propose a solution where a first-order linear filter is added to the viscosity coefficient so as to slow down its variation.

Findings

The experimental results confirm that the proposition is effective, with the ability to stabilize the comanipulated dynamics and to restore the human’s natural behavior.

Originality/value

This paper concerns applications of comanipulation where the viscosity coefficient is designed to decrease as the velocity increases. An instability problem, which was of vital importance in terms of safety and performance but unreported in the literature, was experimentally studied through human–robot experiments. A solution was proposed by including a secondary dynamics in the variations of the viscosity. Its effectiveness was supported by the practical point-to-point motion experiments.

Details

Assembly Automation, vol. 42 no. 5
Type: Research Article
ISSN: 0144-5154

Keywords

Article
Publication date: 14 July 2022

Dong-lin Chen, Min Fu, Meng-Di Yao and Lei Wang

The purpose of this paper is to analyze the optimal competition or cooperation decision between technology service platforms and governments in the context of fierce competition…

Abstract

Purpose

The purpose of this paper is to analyze the optimal competition or cooperation decision between technology service platforms and governments in the context of fierce competition within urban agglomerations.

Design/methodology/approach

Based on the cooperation and competition game model, this study builds a two-level model for government and technology service platforms considering three cases: perfect competition, platform cooperation and government-led cooperation.

Findings

By analyzing the optimal strategies of the government and a platform in three cases, the research shows that choosing appropriate cooperation in a competitive situation is beneficial to both the government and the platform. Government-led cooperation is conducive to increasing social welfare. From the perspective of the platforms, if they actively seek cooperation, they can obtain higher subsidies and profits. The more intense the competition is, the higher the profits and social welfare generated from the platforms' active cooperation.

Practical implications

The contribution of this study relates to the development of technology service platforms in urban agglomerations. As local governments and platforms continuously undertake decision-making processes, this study constructs quantitative models to analyze the advantages and disadvantages of competition and cooperation. It is worth noting that relying on government subsidies to maintain the sustainable development of technology service platforms is not a long-term solution. Government subsidies play a vital role in the initial development of technology service platforms. The analysis results are in line with Guo et al. (2016), Jung and Feng (2020) and Li (2021) conclusions. Furthermore, long-term government subsidies will make platforms dependent on these subsidies. These are the contributions to the scientific literature.

Originality/value

Instead of focusing on vertical relationships, this study emphasizes the horizontal cooperation and competition relationship between platforms and local governments in an urban agglomeration. Thus, the vertical effects of government subsidies on platforms can be investigated. Another innovation is the social welfare policy goal, which is an important index for the development of urban agglomerations.

Details

Kybernetes, vol. 52 no. 11
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 5 May 2021

Pedram Parandoush, Palamandadige Fernando, Hao Zhang, Chang Ye, Junfeng Xiao, Meng Zhang and Dong Lin

Additively manufactured objects have layered structures, which means post processing is often required to achieve a desired surface finish. Furthermore, the additive nature of the…

Abstract

Purpose

Additively manufactured objects have layered structures, which means post processing is often required to achieve a desired surface finish. Furthermore, the additive nature of the process makes it less accurate than subtractive processes. Hence, additive manufacturing techniques could tremendously benefit from finishing processes to improve their geometric tolerance and surface finish.

Design/methodology/approach

Rotary ultrasonic machining (RUM) was chosen as a finishing operation for drilling additively manufactured carbon fiber reinforced polymer (CFRP) composites. Two distinct additive manufacturing methods of fused deposition modeling (FDM) and laser-assisted laminated object manufacturing (LA-LOM) were used to fabricate CFRP plates with continuous carbon fiber reinforcement. The influence of the feedrate, tool rotation speed and ultrasonic power of the RUM process parameters on the aforementioned quality characteristics revealed the feasibility of RUM process as a finishing operation for additive manufactured CFRP.

Findings

The quality of drilled holes in the CFRP plates fabricated via LA-LOM was supremely superior to the FDM counterparts with less pullout delamination, smoother surface and less burr formation. The strong interfacial bonding in LA-LOM proven to be superior to FDM was able to endure higher cutting force of the RUM process. The cutting force and cutting temperature overwhelmed the FDM parts and induced higher surface damage.

Originality/value

Overall, the present study demonstrates the feasibility of a hybrid additive and subtractive manufacturing method that could potentially reduce cost and waste of the CFRP production for industrial applications.

Article
Publication date: 25 November 2022

Ling Chen, Zhi Su, Xiaotong He, Xiang Chen and Lin Dong

Embroidery as a textile embellishment technique plays an important role in people's daily life. Esthetic embroidery artworks possess cultural values. With the development of…

Abstract

Purpose

Embroidery as a textile embellishment technique plays an important role in people's daily life. Esthetic embroidery artworks possess cultural values. With the development of robotics and artificial intelligence (AI), these technologies have been studied and applied in the embroidery process. This study aims to survey how these technologies facilitate embroidery from different aspects.

Design/methodology/approach

This paper surveys how the technologies of robotics and AI are applied in the embroidery field. The applications are mainly reviewed from three aspects: computerized robotic embroidery systems has been widely used for the mass production of embroidered textiles, the advanced technological systems and techniques have greatly facilitated the development of smart textiles and the artificial intelligence plays an important role in the inheritance, innovation and protection of traditional handicraft artwork of embroidery.

Findings

The programmable robotic embroidery machines have greatly improved the production efficiency of embroidered textiles and promoted the development of electronic textiles. The AI, mainly the deep learning technology, brings significant benefits to esthetic embroidery creation. Technology-based embroidery has become a hot research topic in the field of textiles.

Originality/value

This paper summarizes the application of robotics and AI technologies in the field of embroidery, which provides readers a comprehensive and systematic understanding about the research progress of modern technology-oriented embroidery. This helps readers gain inspiration from the technology perspectives.

Details

Assembly Automation, vol. 42 no. 6
Type: Research Article
ISSN: 0144-5154

Keywords

Article
Publication date: 7 April 2015

Chih-Hung Wu and Shih-Chih Chen

The purpose of this paper is to conceptualise a framework that integrates information quality, system quality, function quality, and social influence based on the information…

1612

Abstract

Purpose

The purpose of this paper is to conceptualise a framework that integrates information quality, system quality, function quality, and social influence based on the information system (IS) success model, to explore the relationship among these factors, which might be the key determinants of Facebook educational usage intention.

Design/methodology/approach

An internet survey was conducted to collect empirical data from 221 Facebook users on their experiences of using Facebook. This study applied structural equation modeling (SEM) to demonstrate the proposed model’s construct relations and multiple group analysis.

Findings

The results of this study show that social influence and information quality are critical and direct determinants that affect users’ continuous intention to use Facebook in learning; social influence also indirectly affect Facebook usage intention through the mediating effect of information quality. Except the path between social influence and usage intention in age subgroups, the relationships among these determining factors in the proposed model are stable, and there were no significant differences among gender subgroups and age subgroups examined using the multiple group comparison test.

Originality/value

The findings provide a better understanding of the IS success model that influences the Facebook educational usage intention for researchers and practitioners.

Details

Internet Research, vol. 25 no. 2
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 23 August 2021

Kofi Mintah Oware and Kingsley Appiah

The purpose of this study is to examine the effect of corporate social responsibility assurance practice (CSRAP) on the financial distress likelihood of listed firms in India. It…

Abstract

Purpose

The purpose of this study is to examine the effect of corporate social responsibility assurance practice (CSRAP) on the financial distress likelihood of listed firms in India. It uses the signalling theory to interpret the relationship among the variables of the study.

Design/methodology/approach

The study used the Indian stock market as the testing grounds and applied probit and panel probit regression to examine the data set with 800 firm-year observations from 2010 to 2019.

Findings

The study’s first findings show that firms with an assurance service have a negative correlation and are less likely to stay in financial distress situations for an extended period. However, corporate social responsibility (CSR) assurance has a positive but weak correlation with insignificance with financial distress likelihood of firms in India. The authors also find that the engagement of CSR assurance and level of assurance (limited assurance) does not cause a change in a firm financially distress likelihood of firms in India. However, as assurance service providers, auditing firms are more likely to reduce a firm’s likelihood of financial distress. Finally, the study shows that CSRAP (CSR assurance, assurance service providers and level of assurance) does not moderate the association between CSR expenditure and financial distress likelihood of listed firms in India.

Originality/value

The study findings are the first to examine the level of assurance and financial distress of firms according to the authors’ knowledge. This study also adds new knowledge to the factors that cause or reduces the financial distress of listed firms, including CSRAPs.

Details

Meditari Accountancy Research, vol. 30 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 26 September 2022

Kofi Mintah Oware, Kingsley Appiah and Thomas Adomah Worae

The study aims to examine whether corporate social responsibility (CSR) disclosure does improve debt financing of listed firms with sustainable development agendas coupled with…

Abstract

Purpose

The study aims to examine whether corporate social responsibility (CSR) disclosure does improve debt financing of listed firms with sustainable development agendas coupled with high chief executive officer (CEO) tenure in India.

Design/methodology/approach

Employing panel regression based on fixed effect and instrumental variable regression with fixed effect assumptions, the study examined data from the Bombay stock exchange from the period 2010 to 2019.

Findings

The study demonstrates that the disclosure of current exchange capital and moral capital cannot cause a firm to access short-term and long-term debt financing. However, lag investment in moral capital causes a positive effect on short-term debt financing. The second findings show that CEO tenure has a positive and statistically significant association with short-term debt financing and an insignificant association with long-term debt financing. The third findings show that the interaction of current CSR disclosure (moral and exchange capital) and CEO tenure is insignificant in affecting short-term and long-term debt finance. However, the interaction of lag CSR disclosure (moral and exchange capital) and CEO tenure positively affect short-term debt financing. The study addresses any endogeneity concerns arising from the CSR disclosure-debt financing association.

Research limitations/implications

This study uses a single country to examine the inter-relationship between CEO tenure and debt financing and CSR measured by moral capital and exchange capital, thereby limiting the study's results for generalisation.

Practical implications

The observation is that moral capital investment and disclosure do not guarantee new entrants the chance to access debt financing, but subsequent and lag CSR disclosure ensures access.

Originality/value

No studies examine morality from CSR disclosure on debt financing. This study shows that decoupling CSR into exchange capital and moral capital in accessing debt financing presents new inputs for scholarly debate on CSR.

Details

Journal of Applied Accounting Research, vol. 24 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 29 May 2023

Xiaoyu Liu, Suchuan Dong and Zhi Xie

This paper aims to present an unconditionally energy-stable scheme for approximating the convective heat transfer equation.

Abstract

Purpose

This paper aims to present an unconditionally energy-stable scheme for approximating the convective heat transfer equation.

Design/methodology/approach

The scheme stems from the generalized positive auxiliary variable (gPAV) idea and exploits a special treatment for the convection term. The original convection term is replaced by its linear approximation plus a correction term, which is under the control of an auxiliary variable. The scheme entails the computation of two temperature fields within each time step, and the linear algebraic system resulting from the discretization involves a coefficient matrix that is updated periodically. This auxiliary variable is given by a well-defined explicit formula that guarantees the positivity of its computed value.

Findings

Compared with the semi-implicit scheme and the gPAV-based scheme without the treatment on the convection term, the current scheme can provide an expanded accuracy range and achieve more accurate simulations at large (or fairly large) time step sizes. Extensive numerical experiments have been presented to demonstrate the accuracy and stability performance of the scheme developed herein.

Originality/value

This study shows the unconditional discrete energy stability property of the current scheme, irrespective of the time step sizes.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 33 no. 8
Type: Research Article
ISSN: 0961-5539

Keywords

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