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Article
Publication date: 27 September 2018

Xiufeng Cheng, Jinqing Yang and Lixin Xia

This paper aims to propose an extensible, service-oriented framework for context-aware data acquisition, description, interpretation and reasoning, which facilitates the…

Abstract

Purpose

This paper aims to propose an extensible, service-oriented framework for context-aware data acquisition, description, interpretation and reasoning, which facilitates the development of mobile applications that provide a context-awareness service.

Design/methodology/approach

First, the authors propose the context data reasoning framework (CDRFM) for generating service-oriented contextual information. Then they used this framework to composite mobile sensor data into low-level contextual information. Finally, the authors exploited some high-level contextual information that can be inferred from the formatted low-level contextual information using particular inference rules.

Findings

The authors take “user behavior patterns” as an exemplary context information generation schema in their experimental study. The results reveal that the optimization of service can be guided by the implicit, high-level context information inside user behavior logs. They also prove the validity of the authors’ framework.

Research limitations/implications

Further research will add more variety of sensor data. Furthermore, to validate the effectiveness of our framework, more reasoning rules need to be performed. Therefore, the authors may implement more algorithms in the framework to acquire more comprehensive context information.

Practical implications

CDRFM expands the context-awareness framework of previous research and unifies the procedures of acquiring, describing, modeling, reasoning and discovering implicit context information for mobile service providers.

Social implications

Support the service-oriented context-awareness function in application design and related development in commercial mobile software industry.

Originality/value

Extant researches on context awareness rarely considered the generation contextual information for service providers. The CDRFM can be used to generate valuable contextual information by implementing more reasoning rules.

Details

The Electronic Library, vol. 36 no. 6
Type: Research Article
ISSN: 0264-0473

Keywords

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Article
Publication date: 6 June 2016

Lixin Xia, Zhongyi Wang, Chen Chen and Shanshan Zhai

Opinion mining (OM), also known as “sentiment classification”, which aims to discover common patterns of user opinions from their textual statements automatically or…

Abstract

Purpose

Opinion mining (OM), also known as “sentiment classification”, which aims to discover common patterns of user opinions from their textual statements automatically or semi-automatically, is not only useful for customers, but also for manufacturers. However, because of the complexity of natural language, there are still some problems, such as domain dependence of sentiment words, extraction of implicit features and others. The purpose of this paper is to propose an OM method based on topic maps to solve these problems.

Design/methodology/approach

Domain-specific knowledge is key to solve problems in feature-based OM. On the one hand, topic maps, as an ontology framework, are composed of topics, associations, occurrences and scopes, and can represent a class of knowledge representation schemes. On the other hand, compared with ontology, topic maps have many advantages. Thus, it is better to integrate domain-specific knowledge into OM based on topic maps. This method can make full use of the semantic relationships among feature words and sentiment words.

Findings

In feature-level OM, most of the existing research associate product features and opinions by their explicit co-occurrence, or use syntax parsing to judge the modification relationship between opinion words and product features within a review unit. They are mostly based on the structure of language units without considering domain knowledge. Only few methods based on ontology incorporate domain knowledge into feature-based OM, but they only use the “is-a” relation between concepts. Therefore, this paper proposes feature-based OM using topic maps. The experimental results revealed that this method can improve the accuracy of the OM. The findings of this study not only advance the state of OM research but also shed light on future research directions.

Research limitations/implications

To demonstrate the “feature-based OM using topic maps” applications, this work implements a prototype that helps users to find their new washing machines.

Originality/value

This paper presents a new method of feature-based OM using topic maps, which can integrate domain-specific knowledge into feature-based OM effectively. This method can improve the accuracy of the OM greatly. The proposed method can be applied across various application domains, such as e-commerce and e-government.

Details

The Electronic Library, vol. 34 no. 3
Type: Research Article
ISSN: 0264-0473

Keywords

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Article
Publication date: 6 May 2014

Feifei Wang, Tina J. Jayroe, Junping Qiu and Houqiang Yu

The purpose of this paper is to further explore the co-citation and bibliographic-coupling relationship among the core authors in the field of Chinese information science…

Abstract

Purpose

The purpose of this paper is to further explore the co-citation and bibliographic-coupling relationship among the core authors in the field of Chinese information science (IS), to expose research activity and author impact, and to make induction analyses about Chinese IS research patterns and theme evolution.

Design/methodology/approach

The research data include 8,567 papers and 70,947 cited articles in the IS field indexed by Chinese Social Sciences Citation Index from 2000 to 2009. Author co-citation analysis, author bibliographic-coupling analysis, social network analysis, and factor analysis were combined to explore co-citation and bibliographic-coupling relationships and to identify research groups and subjects.

Findings

Scholars with greatest impact are different from the most active scholars of Chinese IS; there is no uniform impact pattern forming since authors’ impact subjects are scattered and not steady; while authors’ research activities present higher independence and concentration, there is still no steady research pattern due to no deep research existing. Furthermore, Chinese IS studies can be delineated by: foundation or extension. The research subjects of these two parts, as well as their corresponding/contributing authors, are different under different views. The general research status of core authors is concentrated, while their impact is broad.

Originality/value

The combined use of some related methods could enrich the development and methodology research of the discipline, and the results establish a reference point on the development of IS research.

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Article
Publication date: 12 October 2012

Suwen Zhang, Cuiping Zhu and Juan Chen

The purpose of this paper is to overcome the shortcomings of the marked method in identifying the number of regions in binary images, and to present a new algorithm to…

Abstract

Purpose

The purpose of this paper is to overcome the shortcomings of the marked method in identifying the number of regions in binary images, and to present a new algorithm to identify the number of bars.

Design/methodology/approach

Identifying the number of bars automatically is widely used in the lumbering, iron, and steel industry. The marked methods need complex signing and have to scan the binary image several times. An algorithm that uses two chain lists to identify the number of bars is presented. It uses the characteristic of the chain list. When scanning the binary image, it creates two chain lists and then the number and the central position of the bar based on the relations of created chain lists can be determined.

Findings

Test results have indicated this algorithm is feasible and effective on recognizing the number of bars.

Research limitations/implications

When the connected area has too many pixels in the binary images, recognizing its number needs much more time.

Originality/value

The paper presents a very useful approach for identifying the number of the bar, in the lumbering and steel industry.

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Article
Publication date: 17 April 2018

Guoliu Hu and Yu Wang

The purpose of this paper is to research the impact of firms’ political connections on the stock price crash risk.

Abstract

Purpose

The purpose of this paper is to research the impact of firms’ political connections on the stock price crash risk.

Design/methodology/approach

Empirical methodology is used in this study.

Findings

Using a large sample of Chinese firms for the period 2008-2013, the authors find that corporate political connections can reduce the stock price crash risk. When managers are still in politics or firms are in high financial transparency of local governments, the relationship between political connections and the stock price crash risk is weakened. In addition, the authors’ research shows that the corporate political connections influence the stock price crash risk by affecting the speed of confirmation of bad news.

Research limitations/implications

The findings in this study suggest that political connections will affect corporate disclosure.

Practical implications

These results can help senior executives and investors make better decisions to prevent the stock price crash risk.

Originality/value

This paper empirically analyzes the impact of different types of political connections on the stock price crash risk for the first time.

Details

China Finance Review International, vol. 8 no. 2
Type: Research Article
ISSN: 2044-1398

Keywords

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Article
Publication date: 23 March 2012

Gary Hunter, Randy Vander Wal, Laura Evans, Jennifer Xu, Gordon Berger, Michael Kullis and Azlin Biaggi‐Labiosa

The development of chemical sensors based on nanostructures, such as nanotubes or nanowires, depends on the capability to reproducibly control the processing of the…

Abstract

Purpose

The development of chemical sensors based on nanostructures, such as nanotubes or nanowires, depends on the capability to reproducibly control the processing of the sensor. Alignment and consistent electrical contact of nanostructures on a microsensor platform is challenging. This can be accomplished using labor‐intensive approaches, specialized processing technology, or growth of nanostructures in situ. However, the use of standard microfabrication techniques for fabricating nanostructured microsensors is problematic. The purpose of this paper is to address this challenge using standard photoresist processing combined with dielectrophoresis.

Design/methodology/approach

Nanostructures are suspended in photoresist and aligned between opposing sawtooth electrode patterns using an alternating current (AC) electric field (dielectrophoresis). The use of photoresist processing techniques allow the burying of the nanostructures between layers of metal, thus improving the electrical contact of the nanostructures to the microsensor platform.

Findings

This approach is demonstrated for both multi‐walled carbon nanotubes and tin oxide nanowires. Preliminary data show the electrical continuity of the sensor structure as well as the response to various gases.

Research limitations/implications

It is concluded that this approach demonstrates a foundation for a new tool for the fabrication of microsensors using nanostructures, and can be expanded towards enabling the combination of common microfabrication techniques with nanostructured sensor development.

Originality/value

This approach is intended to address the significant barriers of deposition control, contact robustness, and simplified processing to realizing the potential of nanotechnology as applied to sensors.

Details

Sensor Review, vol. 32 no. 2
Type: Research Article
ISSN: 0260-2288

Keywords

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Article
Publication date: 2 July 2020

Marek Pagac, David Schwarz, Jana Petru and Stanislav Polzer

Mechanical properties testing of the hyperelastic thermoplastic polyurethane (TPU) produced by the continuous digital light processing (CDLP) method of additive…

Abstract

Purpose

Mechanical properties testing of the hyperelastic thermoplastic polyurethane (TPU) produced by the continuous digital light processing (CDLP) method of additive manufacturing. Primarily, this paper aims to verify that 3D printed TPU still satisfies commonly assumed volumetric incompressibility and material isotropy in elastic range. The secondary aim is to investigate the accuracy and reproducibility of the CDLP method.

Design/methodology/approach

Cylindrical samples were printed and subjected to a volumetric compression test to reveal their bulk modulus K and maximal theoretical porosity (MTP). Dog bone specimens were oriented along different axes and printed. Their dimensions were measured, and they were subjected to cyclic uniaxial tests up to 100% strain to reveal the level of stress softening and possible anisotropy. The hyperelastic Yeoh model was fitted to the mean response.

Findings

The authors measured the bulk modulus of K = 1851 ± 184 MPa. The mean MTP was 0.9 ± 0.5%. The mean response was identical in both directions and the data could be fitted by the isotropic third order Yeoh function with R^2 = 0.996. The dimensions measurement revealed the largest error (above 5%) in the direction perpendicular to the direction of the digital light projection while the dimensions in other two dimensions were much more accurate (0.75 and 1%, respectively).

Practical implications

The TPU printed by CDLP can be considered and modelled as isotropic and practically volumetrically incompressible. The parts in the printing chamber should be positioned in a way that the important dimensions are not parallel to the direction of the digital light projection.

Originality/value

The authors experimentally confirmed the volumetric incompressibility and mechanical isotropy of the TPU printed using the CDLP method.

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Article
Publication date: 21 November 2016

Chao Chen and Xinrong Wang

The purpose of this paper is to analyze the effect of the reputation of underwriters and sponsoring representatives on initial public offering (IPO) underwriting fees, and…

Abstract

Purpose

The purpose of this paper is to analyze the effect of the reputation of underwriters and sponsoring representatives on initial public offering (IPO) underwriting fees, and further investigates the role of ownership and political connection.

Design/methodology/approach

The methodology includes three models. Model 1 empirically investigates the effect of underwriter’s reputation on underwriting fee. Model 2 studies the effect of sponsoring representative’s reputation on underwriting fee. Model 3 further examines the effect of underwriter’s reputation and sponsoring representative reputation on the underwriting fee controlling for the impact of ultimate controlling ownership and political connection.

Findings

The study documents that underwriters’ and sponsoring representatives’ reputation can result in reputational premiums. In the IPO of state-owned enterprises (SOEs), the reputation of underwriters and sponsoring representatives does not significantly affect the underwriting fees. In the IPO of non-state-owned enterprises (NSOEs), there is a significantly positive correlation between underwriters’ and sponsoring representatives’ reputation and underwriting fees. Further research results show that, on the one hand, the effect of underwriters’ and sponsoring representatives’ reputation on underwriting fees is not significant in the IPO of NSOEs with political connection. On the other hand, underwriting fees are positively associated with underwriters’ and sponsoring representatives’ reputation in the IPO of NSOEs without political connection.

Research limitations/implications

The sponsoring representative’s fee is not disclosed separately, which makes it difficult to distinguish the incremental effect from underwriter’s services and reputation.

Practical implications

NSOEs relative to SOEs are more likely to pay higher underwriting fees for hiring underwriter and sponsoring representative with better reputation during the process of IPO.

Social implications

The reputation of underwriter and sponsoring representative does not matter to SOEs but does matter to NSOEs. However, NSOEs’ political connection affects underwriter fees.

Originality/value

This paper provides new evidence of sponsoring representatives’ reputation and political connection on the underwriting fees in the IPO in Chinese SOEs and NSOEs.

Details

China Finance Review International, vol. 6 no. 4
Type: Research Article
ISSN: 2044-1398

Keywords

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Article
Publication date: 12 July 2021

Hui Liu, Charles Cullinan and Junrui Zhang

Companies may be defendants in lawsuits that are unresolved at year-end. This paper aims to consider whether the financial statements of companies facing litigation claims…

Abstract

Purpose

Companies may be defendants in lawsuits that are unresolved at year-end. This paper aims to consider whether the financial statements of companies facing litigation claims (pending litigation) are more time-consuming to audit due to the complexity and subjectivity of contingent liabilities associated with pending litigation. The authors consider whether auditors tailor their approach to pending litigation based on two distinct factors in the Chinese business environment: the client’s government ownership status and the legal development of the region in which the company is based.

Design/methodology/approach

Data on litigation against companies and their audit report lags were obtained for 18,029 firm-year observations of Chinese companies from 2008 to 2017. The sample was subsequently divided based on whether the company was a state-owned enterprise (SOE) and based on whether the company was based in a region of China with a more-developed and more market-oriented legal system.

Findings

The overall results indicate that audits of companies with pending litigation take 2.9 days longer than those of companies without pending litigation. For companies with multiple pending claims, each additional claim is associated with 1.9 more days of audit report lag. These effects are weaker for SOEs and for companies in regions of China with less developed legal systems. The results are consistent with the idea that auditors tailor their response to pending litigation based on the risk profile of the client, including consideration of SOE status and regional legal development.

Originality/value

This paper is the first to consider the potential effect of pending litigation (including claims not disclosed or recognized in financial statements) on audit report lags and how environmental business factors can influence this relationship.

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 1 December 2020

Camillo Lento and Wing Him Yeung

This study aims to explore the audit quality supplied by the Big 4, large indigenous Chinese (LIC) and five largest second-tier international network (Tier 2) audit firms…

Abstract

Purpose

This study aims to explore the audit quality supplied by the Big 4, large indigenous Chinese (LIC) and five largest second-tier international network (Tier 2) audit firms in China during the second phase of their audit market development.

Design/methodology/approach

Ordinary least squares regression is used on an archival sample of firm-year observations. Endogeneity and self-selection bias are addressed by creating a propensity score matched sample and using two-stage regression with the inverse Mills’ ratio.

Findings

Strong evidence is found for higher levels of actual audit quality for the Big 4 relative to both LIC and Tier 2 audit firms. Weak evidence is found regarding the audit quality superiority of Tier 2 relative to LIC audit firms. Furthermore, the actual audit quality differential between the Big 4 relative to the LIC and Tier 2 firms widens after adopting International Financial Reporting Standards, which is contrary to the intention of Chinese regulators.

Originality/value

To the best of the authors’ knowledge, this is the first known empirical study to trisect Big N and non-Big N audit firm proxies into the Big 4, LIC and Tier 2. Currently, only qualitative studies have fully appreciated the unique regulatory roles of these three firm structures in developing China’s audit market, which reflect tensions between reliance on foreign expertise and self-determination. In addition, this study adds to the ongoing global dialogue on Tier 2 as an alternative to the Big 4 and the benefits of international accounting network membership.

Details

Managerial Auditing Journal, vol. 36 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

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