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Article
Publication date: 20 September 2011

Bo Wang, Fengshun Wu, Yiping Wu, Liping Mo and Weisheng Xia

This paper aims to investigate the microstructural evolution rules of the intermetallic compound (IMC) layers in high‐density solder interconnects with reduced stand‐off…

Abstract

Purpose

This paper aims to investigate the microstructural evolution rules of the intermetallic compound (IMC) layers in high‐density solder interconnects with reduced stand‐off heights (SOH).

Design/methodology/approach

Cu/Sn/Cu solder joints with 100, 50, 20 and 10 μm SOH were prepared by the same reflow process and isothermally aged at 150°C. The IMC microstructural evolution was observed using scanning electron microscopy.

Findings

The whole IMC layer (Cu3Sn + Cu6Sn5) grew faster in the solder joints with lower SOH because of the thinner IMC layer before aging. Also, the IMC proportion increased more rapidly in solder joints with the lower SOH. In all solder joints with different SOH, the growth rates of the Cu3Sn (ϵ) layers were similar, and slowed down with increasing aging time. The Cu6Sn5 (η) was consumed by the Cu3Sn (ϵ) growth at the beginning of the aging stage; while it turned to thickening after a period of aging. Finally, the Cu6Sn5 thickness was similar in all the solder joints. It is inferred that the thickness ratio of Cu3Sn to Cu6Sn5 would maintain a dynamic balance in the subsequent aging. Based on the diffusion flux ratio of Cu to Sn at the ϵ/η interface, a model has been established to explain the microstructural evolution of IMC layers in high‐density solder interconnects with reduced SOH. In the model, interfacial reactions are mainly supposed to occur at the ϵ/η interface.

Originality/value

The findings provide electronic packaging reliability engineers with an insight into IMC microstructural evolution in high‐density solder interconnects with reduced SOH.

Details

Soldering & Surface Mount Technology, vol. 23 no. 4
Type: Research Article
ISSN: 0954-0911

Keywords

Article
Publication date: 21 July 2020

Dong Zhu, Liping Hou, Mo Chen and Bocheng Bao

The purpose of this paper is to develop an field programmable gate array (FPGA)-based neuron circuit to mimic dynamical behaviors of tabu learning neuron model.

Abstract

Purpose

The purpose of this paper is to develop an field programmable gate array (FPGA)-based neuron circuit to mimic dynamical behaviors of tabu learning neuron model.

Design/methodology/approach

Numerical investigations for the tabu learning neuron model show the coexisting behaviors of bi-stability. To reproduce the numerical results by hardware experiments, a digitally FPGA-based neuron circuit is constructed by pure floating-point operations to guarantee high computational accuracy. Based on the common floating-point operators provided by Xilinx Vivado software, the specific functions used in the neuron model are designed in hardware description language programs. Thus, by using the fourth-order Runge-Kutta algorithm and loading the specific functions orderly, the tabu learning neuron model is implemented on the Xilinx FPGA board.

Findings

With the variation of the activation gradient, the initial-related coexisting attractors with bi-stability are found in the tabu learning neuron model, which are experimentally demonstrated by a digitally FPGA-based neuron circuit.

Originality/value

Without any piecewise linear approximations, a digitally FPGA-based neuron circuit is implemented using pure floating-point operations, from which the initial conditions-related coexisting behaviors are experimentally demonstrated in the tabu learning neuron model.

Details

Circuit World, vol. 47 no. 2
Type: Research Article
ISSN: 0305-6120

Keywords

Open Access
Article
Publication date: 31 May 2017

Sarah Yuliarini, Ku Nor Izah Bt Ku Ismail and Tantri Bararoh

Environmental Accounting (EA) practices have developed rapidly in some countries and have a positive impact on their organizations. Sustainability report (SR) as an…

Abstract

Environmental Accounting (EA) practices have developed rapidly in some countries and have a positive impact on their organizations. Sustainability report (SR) as an indicator of EA practices helps company gain a better reputation and it is set by management. However, some ASEAN countries including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines for aspect of the environment such as the Global Reporting Initiative (GRI). Another aspect in GRI is remuneration. Remuneration is part of personnel cost which is a motivation about the positive effects of EA practices to disclose management concern. This research introduces a tool to evaluate a remuneration structure and the consistency of EA practices in the Sustainability Report.

Details

Asian Journal of Accounting Research, vol. 2 no. 1
Type: Research Article
ISSN: 2459-9700

Article
Publication date: 1 June 1998

Florence R. Kirk, Gerald J. Lobo and Stephen R. Fritsche

Outlines previous research on the relationship between stock returns and earnings and investigates the effects of divergence between security analysts’ earnings forecasts…

Abstract

Outlines previous research on the relationship between stock returns and earnings and investigates the effects of divergence between security analysts’ earnings forecasts on this relationship. Uses cross‐sectional analysis, time series and variable parameter models on 1981‐88 US data to see whether the stock returns‐earnings coefficient decreases with increased disagreement between analysts and shows that it does. Considers the implications for policy makers and accounting research design; and consistency with other research.

Details

Managerial Finance, vol. 24 no. 6
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 1 April 1999

John Sneed and Donald Ace Morgan

From a roundup of recent literature on the effectiveness of the current accounting curriculum in the USA, identifies a consensus that additional education is needed to…

Abstract

From a roundup of recent literature on the effectiveness of the current accounting curriculum in the USA, identifies a consensus that additional education is needed to better prepare students for their careers in the accounting profession and seeks to determine which areas need to be addressed if substantial improvement is to be achieved within the curriculum; analyses data collected from the results of students’ tests undertaken over three consecutive semesters at a US Midwest university to assess students’ quantitative, verbal and problem‐solving skills, and finds that performance in the latter two areas was consistently less impressive than in the former. As each of these areas is seen as important to accounting careers, suggests that more attention should be paid to communication and problem‐solving skills as part of the curriculum, although not at the expense of technical skills; tabulates and briefly discusses a number of other findings from the research, for example with regard to gender differences across the skill areas.

Details

Management Research News, vol. 22 no. 4
Type: Research Article
ISSN: 0140-9174

Keywords

Article
Publication date: 26 January 2021

Marwa Rabe Mohamed Elkmash, Magdy Gamal Abdel-Kader and Bassant Badr El Din

This study aims to investigate and explore the impact of big data analytics (BDA) as a mechanism that could develop the ability to measure customers’ performance. To…

Abstract

Purpose

This study aims to investigate and explore the impact of big data analytics (BDA) as a mechanism that could develop the ability to measure customers’ performance. To accomplish the research aim, the theoretical discussion was developed through the combination of the diffusion of innovation theory with the technology acceptance model (TAM) that is less developed for the research field of this study.

Design/methodology/approach

Empirical data was obtained using Web-based quasi-experiments with 104 Egyptian accounting professionals. Further, the Wilcoxon signed-rank test and the chi-square goodness-of-fit test were used to analyze data.

Findings

The empirical results indicate that measuring customers’ performance based on BDA increase the organizations’ ability to analyze the customers’ unstructured data, decrease the cost of customers’ unstructured data analysis, increase the ability to handle the customers’ problems quickly, minimize the time spent to analyze the customers’ data and obtaining the customers’ performance reports and control managers’ bias when they measure customer satisfaction. The study findings supported the accounting professionals’ acceptance of BDA through the TAM elements: the intention to use (R), perceived usefulness (U) and the perceived ease of use (E).

Research limitations/implications

This study has several limitations that could be addressed in future research. First, this study focuses on customers’ performance measurement (CPM) only and ignores other performance measurements such as employees’ performance measurement and financial performance measurement. Future research can examine these areas. Second, this study conducts a Web-based experiment with Master of Business Administration students as a study’s participants, researchers could conduct a laboratory experiment and report if there are differences. Third, owing to the novelty of the topic, there was a lack of theoretical evidence in developing the study’s hypotheses.

Practical implications

This study succeeds to provide the much-needed empirical evidence for BDA positive impact in improving CPM efficiency through the proposed framework (i.e. CPM and BDA framework). Furthermore, this study contributes to the improvement of the performance measurement process, thus, the decision-making process with meaningful and proper insights through the capability of collecting and analyzing the customers’ unstructured data. On a practical level, the company could eventually use this study’s results and the new insights to make better decisions and develop its policies.

Originality/value

This study holds significance as it provides the much-needed empirical evidence for BDA positive impact in improving CPM efficiency. The study findings will contribute to the enhancement of the performance measurement process through the ability of gathering and analyzing the customers’ unstructured data.

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 1 April 2005

E. Sadler and B.J. Erasmus

This study was based on the perceptions of lecturers and black CTA students at Unisa, a South African distance education university regarding on factors that contribute to…

574

Abstract

This study was based on the perceptions of lecturers and black CTA students at Unisa, a South African distance education university regarding on factors that contribute to black students’ academic success and failure. The main purposes of the study were to help black CTA students to understand the reasons for success and failure better, and to improve lecturers’ teaching approach(es). The research shows that students and lecturers have divergent views on what factors contribute to academic success or failure and the relative importance of the various factors.

Details

Meditari Accountancy Research, vol. 13 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-85724-052-1

Article
Publication date: 20 July 2022

Tajudeen John Ayoola

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

Abstract

Purpose

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

Design/methodology/approach

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

Findings

The results of the causal mediation analysis show evidence of a fully mediating role of audit seasonality in the association between audit fees and audit quality in the Nigerian banking industry.

Research limitations/implications

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

Originality/value

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 23 November 2021

Hanqing Gong, Lingling Shi, Xiang Zhai, Yimin Du and Zhijing Zhang

The purpose of this study is to achieve accurate matching of new process cases to historical process cases and then complete the reuse of process knowledge and assembly experience.

Abstract

Purpose

The purpose of this study is to achieve accurate matching of new process cases to historical process cases and then complete the reuse of process knowledge and assembly experience.

Design/methodology/approach

By integrating case-based reasoning (CBR) and ontology technology, a multilevel assembly ontology is proposed. Under the general framework, the knowledge of the assembly domain is described hierarchically and associatively. On this basis, an assembly process case matching method is developed.

Findings

By fully considering the influence of ontology individual, case structure, assembly scenario and introducing the correction factor, the similarity between non-correlated parts is significantly reduced. Compared with the Triple Matching-Distance Model, the degree of distinction and accuracy of parts matching are effectively improved. Finally, the usefulness of the proposed method is also proved by the matching of four practical assembly cases of precision components.

Originality/value

The process knowledge in historical assembly cases is expressed in a specific ontology framework, which makes up for the defects of the traditional CBR model. The proposed matching method takes into account all aspects of ontology construction and can be used well in cross-ontology similarity calculations.

Details

Assembly Automation, vol. 42 no. 1
Type: Research Article
ISSN: 0144-5154

Keywords

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