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Article
Publication date: 9 January 2017

John Dumay and James Guthrie

The purpose of this paper is to present an exploratory essay evaluating whether involuntary intellectual capital disclosure (ICD) is value relevant to stakeholders. The authors…

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Abstract

Purpose

The purpose of this paper is to present an exploratory essay evaluating whether involuntary intellectual capital disclosure (ICD) is value relevant to stakeholders. The authors define involuntary disclosure as “what external stakeholders and stakeseekers disclose about a company”. This essay is timely because it lays the foundations for future ICD research that departs from traditional analyses of corporate reports, especially annual reports.

Design/methodology/approach

The paper provides a critical reflection on current and future developments in ICD research. The normative arguments rely on the experience and expertise along with examples from the ICD literature and contemporary business media to critique existing ICD research and practice and to offer new ways forward for future research.

Findings

In highlighting the limitations of the traditional ICD literature, the authors provide a foundation from which researchers should contemplate a powerful new force in ICD brought about by the rapid transformation in technologies and forces of mass communication. The authors introduce the concept of “involuntary disclosure”, and highlight several key issues that intellectual capital (IC) researchers should consider if they want their academic endeavours to contribute not only to practice, but to a wider environmental and social good.

Practical implications

Involuntary disclosures produced by stakeholders and stakeseekers introduce opportunities and threats to organisations, bringing new risks that impact share value and reputations. How well organisation manage these risks, and the impact inside and outside organisational boundaries, to provide economic, environmental and social value, should provide ample fuel for future transformational IC research.

Originality/value

The most value relevant disclosures are not what an organisation discloses or reports about itself, but rather what stakeholders and stakeseekers communicate. However, how reliable are involuntary disclosures and how can stakeholders and organisations verify IC disclosures coming from outside the organisation? If involuntary IC disclosures are value relevant, how might organisations seek to influence and manage them to serve their ends?

Content available
Book part
Publication date: 19 October 2020

Abstract

Details

Advances in Global Leadership
Type: Book
ISBN: 978-1-83909-592-4

Article
Publication date: 14 July 2020

Hongjuan Yang, Jiwen Chen, Chen Wang, Jiajia Cui and Wensheng Wei

The implied assembly constraints of a computer-aided design (CAD) model (e.g. hierarchical constraints, geometric constraints and topological constraints) represent an important…

Abstract

Purpose

The implied assembly constraints of a computer-aided design (CAD) model (e.g. hierarchical constraints, geometric constraints and topological constraints) represent an important basis for product assembly sequence intelligent planning. Assembly prior knowledge contains factual assembly knowledge and experience assembly knowledge, which are important factors for assembly sequence intelligent planning. This paper aims to improve monotonous assembly sequence planning for a rigid product, intelligent planning of product assembly sequences based on spatio-temporal semantic knowledge is proposed.

Design/methodology/approach

A spatio-temporal semantic assembly information model is established. The internal data of the CAD model are accessed to extract spatio-temporal semantic assembly information. The knowledge system for assembly sequence intelligent planning is built using an ontology model. The assembly sequence for the sub-assembly and assembly is generated via attribute retrieval and rule reasoning of spatio-temporal semantic knowledge. The optimal assembly sequence is achieved via a fuzzy comprehensive evaluation.

Findings

The proposed spatio-temporal semantic information model and knowledge system can simultaneously express CAD model knowledge and prior knowledge for intelligent planning of product assembly sequences. Attribute retrieval and rule reasoning of spatio-temporal semantic knowledge can be used to generate product assembly sequences.

Practical implications

The assembly sequence intelligent planning example of linear motor highlights the validity of intelligent planning of product assembly sequences based on spatio-temporal semantic knowledge.

Originality/value

The spatio-temporal semantic information model and knowledge system are built to simultaneously express CAD model knowledge and assembly prior knowledge. The generation algorithm via attribute retrieval and rule reasoning of spatio-temporal semantic knowledge is given for intelligent planning of product assembly sequences in this paper. The proposed method is efficient because of the small search space.

Details

Assembly Automation, vol. 40 no. 5
Type: Research Article
ISSN: 0144-5154

Keywords

Open Access
Article
Publication date: 18 February 2020

Helge H.O. Müller, Caroline Lücke, Matthias Englbrecht, Michael S. Wiesener, Teresa Siller, Kai Uwe Eckardt, Johannes Kornhuber and J. Manuel Maler

Kidney transplantation (KT) is the treatment of choice for end-stage chronic kidney disease (CKD) and is well known to improve the clinical outcome of patients. However, the…

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Abstract

Purpose

Kidney transplantation (KT) is the treatment of choice for end-stage chronic kidney disease (CKD) and is well known to improve the clinical outcome of patients. However, the impact of KT on comorbid psychological symptoms, particularly depression and anxiety, is less clear, and recipients of living-donor (LD) organs may have a different psychological outcome from recipients of dead-donor (DD) organs.

Design/methodology/approach

In total, 152 patients were included and analyzed using a cross-sectional design. Of these patients, 25 were pre-KT, 13 were post-KT with a LD transplant and 114 were post-KT with a DD transplant. The patients were tested for a variety of psychometric outcomes using the Hospital Anxiety and Depression Scale, the 12-Item Short Form Health Survey (assessing physical and mental health-related quality of life), the Resilience Scale, the Coping Self-Questionnaire and the Social Support Questionnaire.

Findings

The mean age of the patients was 51.25 years and 40 per cent of the patients were female. As expected, the post-KT patients had significantly better scores on the physical component of the Short Form Health Survey than the pre-KT patients, and there were no significant differences between the two post-KT groups. There were no significant differences among the groups in any of the other psychometric outcome parameters tested, including anxiety, depression and the mental component of health-related quality of life.

Research limitations/implications

KT and the origin of the donor organ do not appear to have a significant impact on the psychological well-being of transplant patients with CKD. Although the diagnosis and early treatment of psychological symptoms, such as depression and anxiety, remain important for these patients, decisions regarding KT, including the mode of transplantation, should not be fundamentally influenced by concerns about psychological impairments at the population level.

Originality/value

CKD is a serious condition involving profound impairment of the physical and psychological well-being of patients. KT is considered the treatment of choice for most of these patients. KT has notable advantages over dialysis with regard to the long-term physical functioning of the renal and cardiovascular system and increases the life expectancy of patients. However, the data on the improvement of psychological impairments after KT are less conclusive.

Details

Mental Illness, vol. 12 no. 1
Type: Research Article
ISSN:

Keywords

Article
Publication date: 25 February 2020

Wolfram Höpken, Marcel Müller, Matthias Fuchs and Maria Lexhagen

The purpose of this study is to analyse the suitability of photo-sharing platforms, such as Flickr, to extract relevant knowledge on tourists’ spatial movement and point of…

Abstract

Purpose

The purpose of this study is to analyse the suitability of photo-sharing platforms, such as Flickr, to extract relevant knowledge on tourists’ spatial movement and point of interest (POI) visitation behaviour and compare the most prominent clustering approaches to identify POIs in various application scenarios.

Design/methodology/approach

The study, first, extracts photo metadata from Flickr, such as upload time, location and user. Then, photo uploads are assigned to latent POIs by density-based spatial clustering of applications with noise (DBSCAN) and k-means clustering algorithms. Finally, association rule analysis (FP-growth algorithm) and sequential pattern mining (generalised sequential pattern algorithm) are used to identify tourists’ behavioural patterns.

Findings

The approach has been demonstrated for the city of Munich, extracting 13,545 photos for the year 2015. POIs, identified by DBSCAN and k-means clustering, could be meaningfully assigned to well-known POIs. By doing so, both techniques show specific advantages for different usage scenarios. Association rule analysis revealed strong rules (support: 1.0-4.6 per cent; lift: 1.4-32.1 per cent), and sequential pattern mining identified relevant frequent visitation sequences (support: 0.6-1.7 per cent).

Research limitations/implications

As a theoretic contribution, this study comparatively analyses the suitability of different clustering techniques to appropriately identify POIs based on photo upload data as an input to association rule analysis and sequential pattern mining as an alternative but also complementary techniques to analyse tourists’ spatial behaviour.

Practical implications

From a practical perspective, the study highlights that big data sources, such as Flickr, show the potential to effectively substitute traditional data sources for analysing tourists’ spatial behaviour and movement patterns within a destination. Especially, the approach offers the advantage of being fully automatic and executable in a real-time environment.

Originality/value

The study presents an approach to identify POIs by clustering photo uploads on social media platforms and to analyse tourists’ spatial behaviour by association rule analysis and sequential pattern mining. The study gains novel insights into the suitability of different clustering techniques to identify POIs in different application scenarios.

摘要 研究目的

本论文旨在分析图片分享平台Flickr对截取游客空间动线信息和景点(POI)游览行为的适用性, 并且对比最知名的几种聚类分析手段, 以确定不同情况下的POI。

研究设计/方法/途径

本论文首先从Flickr上摘录下图片大数据, 比如上传时间、地点、用户等。其次, 本论文使用DBSCAN和k-means聚类分析参数来将上传图片分配给POI隐性变量。最后, 本论文采用关联规则挖掘分析(FP-growth参数)和序列样式勘探分析(GSP参数)以确认游客行为模式。

研究结果

本论文以慕尼黑城市为样本, 截取2015年13,545张图片。POIs由DBSCAN和k-means聚类分析将其分配到有名的POIs。由此, 本论文证明了两种技术对不同用法的各自优势。关联规则挖掘分析显示了显著联系(support:1%−4.6%;lift:1.4%−32.1%), 序列样式勘探分析确立了相关频率游览次序(support:0.6%−1.7%。

研究理论限制/意义

本论文的理论贡献在于, 根据图片数据, 通过对比分析不同聚类分析技术对确立POIs, 并且证明关联规则挖掘分析和序列样式勘探分析各有千秋又互相补充的分析技术以确立游客空间行为。

研究现实意义

本论文的现实意义在于, 强调了大数据的来源, 比如Flickr,证明了其对于有效代替传统数据的潜力, 以分析在游客在一个旅游目的地的空间行为和动线模式。特别是这种方法实现了实时自动可操作性等优势。

研究原创性/价值

本论文展示了一种方法, 这种方法通过聚类分析社交媒体上的上传图片以确立POIs, 以及通过关联规则挖掘分析和序列样式勘探分析来分析游客空间行为。本论文对于不同聚类分析以确立不同适用情况下的POIs的确立提出了独到见解。

Article
Publication date: 15 April 2024

Sarah Herwald, Simone Voigt and André Uhde

Academic research has intensively analyzed the relationship between market concentration or market power and banking stability but provides ambiguous results, which are summarized…

Abstract

Purpose

Academic research has intensively analyzed the relationship between market concentration or market power and banking stability but provides ambiguous results, which are summarized under the concentration-stability/fragility view. We provide empirical evidence that the mixed results are due to the difficulty of identifying reliable variables to measure concentration and market power.

Design/methodology/approach

Using data from 3,943 banks operating in the European Union (EU)-15 between 2013 and 2020, we employ linear regression models on panel data. Banking market concentration is measured by the Herfindahl–Hirschman Index (HHI), and market power is estimated by the product-specific Lerner Indices for the loan and deposit market, respectively.

Findings

Our analysis reveals a significantly stability-decreasing impact of market concentration (HHI) and a significantly stability-increasing effect of market power (Lerner Indices). In addition, we provide evidence for a weak (or even absent) empirical relationship between the (non)structural measures, challenging the validity of the structure-conduct-performance (SCP) paradigm. Our baseline findings remain robust, especially when controlling for a likely reverse causality.

Originality/value

Our results suggest that the HHI may reflect other factors beyond market power that influence banking stability. Thus, banking supervisors and competition authorities should investigate market concentration and market power simultaneously while considering their joint impact on banking stability.

Details

The Journal of Risk Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1526-5943

Keywords

Article
Publication date: 19 March 2013

Sheng-Yen Chang, Hsi-Peng Lu and Chiung-Ju Liang

The following teaching case study details an exciting and modern case of an integrated circuit distribution company in Taiwan (the Sunnic Group) as it transitions through several…

Abstract

The following teaching case study details an exciting and modern case of an integrated circuit distribution company in Taiwan (the Sunnic Group) as it transitions through several major innovation initiatives creating new products and a new role for itself in the industry while simultaneously fending off market forces, competition, and degrading profits. This case study delivers important lessons about conducting innovation via four major areas. The first area details how market forces, intense competitions, entry barriers, and corporate growth can create situations where innovating on a large scale has strong advantages over the alternatives. The second area shows how theories on innovation and customer value propositions are used to create realistic strategies for new products and feasible plans for organizational change. Topics like knowledge management, creating new capabilities, and key performance indicators are discussed. Next, the actual implementations of several innovation initiatives are explained in dramatic fashion with characters demonstrating resistance to innovation, competitor's reactions, and conflicts of interest; more importantly, it demonstrates how product development strategies can actually play out. This section also captures how transforming an organization can be stressful, leadership intensive, and difficult. Finally, the case reviews the results of the transformation and innovation efforts via the patent and financial results. This case is designed to teach students a mix of theory and practical skills. A lengthy list of questions for students is also provided and a teacher's edition from page 21 onwards of this text contains lecture notes that help in guiding class discussions and aid in creating assignments.

Details

International Journal of Innovation Science, vol. 5 no. 1
Type: Research Article
ISSN: 1757-2223

Keywords

Article
Publication date: 21 December 2012

James Harrington and Frank Voehl

There is an ongoing need to explore opportunities and build a healthy and prosperous future, create new revenue streams and wealth, discover new solutions, and transform our…

Abstract

There is an ongoing need to explore opportunities and build a healthy and prosperous future, create new revenue streams and wealth, discover new solutions, and transform our organizations, industries, and societies. This need leads us to focus on innovation management. Through innovation management, order can be found in chaos, while nations, industries and economies can be pulled out of crisis. This will lead to a new foundation for growth and prosperity, which may be realized sooner rather than later.

Despite the growing awareness that innovation is the only sustainable source of growth, competitive advantage, and new wealth, the Council on Competitive Report [1] and a recent Arthur D. Little survey of 700 global companies and their executives found fewer than 25 percent of the companies believe innovation performance is where it needs to be if they are to be successful in the competitive global marketplace. Having tried endless alternatives, company leaders are now ready to accept innovation management as a key operational discipline, just as in the past they adopted the disciplines of quality, strategic planning, and performance management systems [2]. Innovation management is not a new concept in most organizations. However, the old tried and true ways, even those that may have worked in the past, are no longer adequate for the organizations of tomorrow. Across the board, organizations are engaged in new and exciting experiments to reinvent the way they conceptualise and create the future, because the old business-as-usual approaches have not produced the desired results [3].

Details

International Journal of Innovation Science, vol. 4 no. 4
Type: Research Article
ISSN: 1757-2223

Article
Publication date: 18 September 2017

Nevena Zhelyazkova and Gilbert Ritschard

The purpose of this paper is to present an analysis of parental leave use and long-term employment trajectories of parents in Luxembourg based on anonymous administrative records…

Abstract

Purpose

The purpose of this paper is to present an analysis of parental leave use and long-term employment trajectories of parents in Luxembourg based on anonymous administrative records. This is the first systematic analysis of parental leave take-up rates and return rates for Luxembourg using a large and reliable data set.

Design/methodology/approach

The authors use highly detailed administrative data to calculate take-up and return rates for parental leave for both men and women working in Luxembourg. To gain deeper insights into the employment trajectories of parents, the authors deploy the visualisation tools of the TraMineR package, which allow the authors to trace developments over time.

Findings

The authors estimate take-up rates for parental leave at 72 per cent for mothers and 13 per cent for fathers. The return rates for mothers are 88.4, 99.4 and 70.8 per cent depending on whether they took full-time, part-time or no parental leave. In contrast, over 95 per cent of fathers remain employed following parental leave. The trajectory analysis reveals that the event of birth is a clear turning point for the majority of the female trajectories, but not for the male ones.

Originality/value

The paper contributes to the literature in at least several ways. First, this is the first available paper presenting the situation in Luxembourg using a large and reliable data set. Second, by including fathers in the analysis, the authors contribute to the available knowledge of male use of parental leave, which has been the subject of continued policy efforts in the past decades. Finally, the authors show how parental leave can be analysed using sequence analysis tools and how this method offers additional, holistic insights into work-family patterns over time.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 36 no. 7
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 5 September 2017

Matthias Albert, Patrick Balve and Konrad Spang

Barnes’ Iron Triangle was one of the first attempts to evaluate project success based on time, cost and performance, which were portrayed as interdependent dimensions. Over time…

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Abstract

Purpose

Barnes’ Iron Triangle was one of the first attempts to evaluate project success based on time, cost and performance, which were portrayed as interdependent dimensions. Over time, these criteria were expanded and especially criteria taking the satisfaction of stakeholder groups into account are becoming more and more popular. The purpose of this paper is to find out whether specific patterns for the selection of project success criteria across various fields of applications emerged which has not been regarded in literature before. Furthermore, the authors seek to identify of additional key factors influencing project success assessment next to the choice of project success criteria.

Design/methodology/approach

The paper uses a review of recent literature published in academic journals, in standard references and in widespread project management frameworks (Organisational Competence Baseline, PRINCE2 and PMBoK Guide).

Findings

The findings show that Barnes’ ideas are an integral part of all approaches investigated in the study. Additionally, the relevance of the so-called “soft criteria” related to the satisfaction of stakeholder groups, could be substantiated. However, the authors found no indications that patterns for the selection of project success criteria have emerged across various fields of applications. Factors influencing project success assessment are not taken into account in the examined articles in a systematic manner. This motivates for further research in this field.

Research limitations/implications

Access limitations, papers not yet digitally available or the interpretations have an impact on the results.

Practical implications

For appropriate project assessment the sound and well-rounded selection of hard and soft criteria and the consideration that not the field of application, but influencing factors yet to be analysed influence the selection of project success criteria are crucial. Project management professionals should choose the criteria suitable for their projects individually on a project-by-project basis.

Originality/value

This paper reveals that no patterns have so far been developed to assess project success in various fields of application. Furthermore, factors influencing project success assessment are not considered in a systematic manner.

Details

International Journal of Managing Projects in Business, vol. 10 no. 4
Type: Research Article
ISSN: 1753-8378

Keywords

11 – 20 of 116