Search results

1 – 10 of over 2000
To view the access options for this content please click here
Book part

Brenda Anderson, Mario J. Maletta and Kimberly Moreno

Most undergraduate and graduate financial accounting exercises follow a “forward based” pedagogical approach where students learn how accounting events (causes) are…

Abstract

Most undergraduate and graduate financial accounting exercises follow a “forward based” pedagogical approach where students learn how accounting events (causes) are captured in the accounting system and appear on the financial statements (effects). While these forward based approaches are necessary and effective ways to teach the fundamentals of accounting, they provide a relatively narrow procedural perspective on how to use such knowledge. The reality is that many students will be required to solve problems where the ultimate goal is to discern the causes of financial statement outcomes. To solve such problems, “backward based” procedural knowledge is required. Research in cognitive psychology indicates students need exposure to problems that require different procedural knowledge to develop the flexible problem solving schemas necessary to address problems with different end goals (Chen & Mo, 2004). We present a series of financial accounting exercises designed to help students develop skills associated with analyzing financial statement outcomes (effects) to determine the causal accounting events. The exercises also provide a comprehensive review of the primary financial accounting topics typically addressed in introductory accounting courses. This allows the exercises to be used as an ongoing end of chapter review problem or as a comprehensive course review exercise.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78190-840-2

Keywords

To view the access options for this content please click here
Article

Shijiu Yin, Mo Chen, Yingjun Xu and Yusheng Chen

Unlike some developed countries, Chinese food safety certification system is multi-level including organic/green/hazard-free certifications. The purpose of this paper is…

Abstract

Purpose

Unlike some developed countries, Chinese food safety certification system is multi-level including organic/green/hazard-free certifications. The purpose of this paper is to assess consumers’ preferences for tomatoes carrying these different labels.

Design/methodology/approach

Data used in this study came from choice experiments (CEs) conducted in Shandong province, China. Based on experiment data, a random parameter logit model was established to analyze consumers’ willingness-to-pay (WTP).

Findings

Consumers’ WTP for organic tomatoes was higher than that for hazard-free and green-certified tomatoes. Furthermore, consumers’ WTP for the European Union (EU) organic label was higher than that for the Chinese organic label, whereas a non-significant difference existed between the levels of consumers’ WTP for hazard-free and green-certified tomatoes. Consumers with different food safety risk perception (FSRP) had large differences in WTP, whereas those with varying environmental awareness (ENAW) had similar levels of WTP.

Originality/value

This contribution is the first research which focuses on consumers’ WTP for EU organic label, Chinese organic label, green label, or hazard-free label on tomato through CEs in China. Furthermore, the influence of consumers’ FSRP and ENAW on their preference was analyzed through a random parameter logit model.

Details

China Agricultural Economic Review, vol. 9 no. 1
Type: Research Article
ISSN: 1756-137X

Keywords

To view the access options for this content please click here
Article

Mengjie Hua, Shuo Yang, Quan Xu, Mo Chen, Huagan Wu and Bocheng Bao

The purpose of this paper is to develop two types of simple jerk circuits and to carry out their dynamical analyses using a unified mathematical model.

Abstract

Purpose

The purpose of this paper is to develop two types of simple jerk circuits and to carry out their dynamical analyses using a unified mathematical model.

Design/methodology/approach

Two types of simple jerk circuits only involve a nonlinear resistive feedback channel composited by a nonlinear device and an inverter. The nonlinear device is implemented through parallelly connecting two diode-switch-based series branches. According to the classifications of switch states and circuit types, a unified mathematical model is established for these two types of simple jerk circuits, and the origin symmetry and scale proportionality along with the origin equilibrium stability are thereby discussed. The coexisting bifurcation behaviors in the two types of simple jerk systems are revealed by bifurcation plots, and the origin symmetry and scale proportionality are effectively demonstrated by phase plots and attraction basins. Moreover, hardware experimental measurements are performed, from which the captured results well validate the numerical simulations.

Findings

Two types of simple jerk circuits are unified through parallelly connecting two diode-switch-based series branches and a unified mathematical model with six kinds of nonlinearities is established. Especially, the origin symmetry and scale proportionality for the two types of simple jerk systems are discussed quantitatively. These jerk circuits are all simple and inexpensive, easy to be physically implemented, which are helpful to explore chaos-based engineering applications.

Originality/value

Unlike previous works, the significant values are that through unifying these two types of simple jerk systems, a unified mathematical model with six kinds of nonlinearities is established, upon which symmetrically scaled coexisting behaviors are numerically disclosed and experimentally demonstrated.

Details

Circuit World, vol. 47 no. 1
Type: Research Article
ISSN: 0305-6120

Keywords

To view the access options for this content please click here
Article

Mo Chen, Yiqin Wang, Shijiu Yin, Wuyang Hu and Fei Han

The organic food sold in China can bear organic labels from different countries/regions. The purpose of this paper is to assess the trust and preferences of consumers for…

Abstract

Purpose

The organic food sold in China can bear organic labels from different countries/regions. The purpose of this paper is to assess the trust and preferences of consumers for tomatoes carrying these different labels.

Design/methodology/approach

The data came from real choice experiments conducted in Shandong Province, China. A mixed logit model was used to analyze consumer willingness to pay (WTP).

Findings

Results indicated that, among the four organic labels considered in this study, the highest WTP was expressed for organic label from the European Union, followed by Hong Kong’s organic label, Japanese organic label and, lastly, by the Chinese mainland organic label. Consumer trust has a positive effect on their WTPs for the four organic labels. Providing consumers with information on organic can significantly lift their WTPs, and reduce the gaps between WTPs for different organic labels.

Originality/value

This research is of academic value and of value to food suppliers. International food marketers are recommended to equip their products with proper organic labels and initiate additional consumer education.

Details

British Food Journal, vol. 121 no. 7
Type: Research Article
ISSN: 0007-070X

Keywords

To view the access options for this content please click here
Article

Dong Zhu, Liping Hou, Mo Chen and Bocheng Bao

The purpose of this paper is to develop an FPGA-based neuron circuit to mimic dynamical behaviors of tabu learning neuron model.

Abstract

Purpose

The purpose of this paper is to develop an 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 HDL 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. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0305-6120

Keywords

To view the access options for this content please click here
Article

Quan Xu, Qinling Zhang, Tao Jiang, Bocheng Bao and Mo Chen

The purpose of this paper is to develop a simple chaotic circuit. The circuit can be fabricated by less discrete electronic components, within which complex dynamical…

Abstract

Purpose

The purpose of this paper is to develop a simple chaotic circuit. The circuit can be fabricated by less discrete electronic components, within which complex dynamical behaviors can be generated.

Design/methodology/approach

A second-order non-autonomous inductor-free chaotic circuit is presented, which is obtained by introducing a sinusoidal voltage stimulus into the classical Wien-bridge oscillator. The proposed circuit only has two dynamic elements, and its nonlinearity is realized by the saturation characteristic of the operational amplifier in the classical Wien-bridge oscillator. After that, its dynamical behaviors are revealed by means of bifurcation diagram, Lyapunov exponent and phase portrait and further confirmed using the 0-1 test method. Moreover, an analog circuit using less discrete electronic components is implemented, and its experimental results are measured to verify the numerical simulations.

Findings

The equilibrium point located in a line segment varies with time evolution, which leads to the occurrence of periodic, quasi-periodic and chaotic behaviors in the proposed circuit.

Originality/value

Unlike the previously published works, the significant values of the proposed circuit with simple topology are inductor-free realization and without extra nonlinearity, which make the circuit can be used as a paradigm for academic teaching and experimental illustraction for chaos.

Details

Circuit World, vol. 44 no. 3
Type: Research Article
ISSN: 0305-6120

Keywords

To view the access options for this content please click here
Article

Bocheng Bao, Jiaoyan Luo, Han Bao, Quan Xu, Yihua Hu and Mo Chen

The purpose of this paper is to construct a proportion-integral-type (PI-type) memristor, which is different from that of the previous memristor emulator, but the…

Abstract

Purpose

The purpose of this paper is to construct a proportion-integral-type (PI-type) memristor, which is different from that of the previous memristor emulator, but the constructing memristive chaotic circuit possesses line equilibrium, leading to the emergence of the initial conditions-related dynamical behaviors.

Design/methodology/approach

This paper presents a PI-type memristor emulator-based canonical Chua’s chaotic circuit. With the established mathematical model, the stability region for the line equilibrium is derived, which mainly consists of stable and unstable regions, leading to the emergence of bi-stability because of the appearance of a memristor. Initial conditions-related dynamical behaviors are investigated by some numerically simulated methods, such as phase plane orbit, bifurcation diagram, Lyapunov exponent spectrum, basin of the attraction and 0-1 test. Additionally, PSIM circuit simulations are executed and the seized results validate complex dynamical behaviors in the proposed memristive circuit.

Findings

The system exhibits the bi-stability phenomenon and demonstrates complex initial conditions-related bifurcation behaviors with the variation of system parameters, which leads to the occurrence of the hyperchaos, chaos, quasi-periodic and period behaviors in the proposed circuit.

Originality/value

These memristor emulators are simple and easy to physically fabricate, which have been increasingly used for experimentally demonstrating some interesting and striking dynamical behaviors in the memristor-based circuits and systems.

Details

Circuit World, vol. 44 no. 4
Type: Research Article
ISSN: 0305-6120

Keywords

To view the access options for this content please click here
Article

Shijiu Yin, Ying Li, Yingjun Xu, Mo Chen and Yiqin Wang

The purpose of this paper is to provide a basis for government decision makers regarding the gradual popularisation of traceable infant milk formula (IMF) and the…

Abstract

Purpose

The purpose of this paper is to provide a basis for government decision makers regarding the gradual popularisation of traceable infant milk formula (IMF) and the construction of a safe food market system.

Design/methodology/approach

The data were collected from 1,225 randomly selected consumers in Shandong Province, China using a choice experiment. The authors used the mixed logit model to determine consumer willingness to pay (WTP) for IMF profiles with different levels of five attributes: traceability information, brand, country of origin, place of sale and price.

Findings

Results indicated that traceability information was more important than brand or country of origin for Chinese consumers. In terms of WTP for different levels of traceability information, grazing information was the most preferred by the respondents. The order of preference with regards to country of origin and brand attributes suggests that consumers prefer “foreign milk powder” to domestic products. The difference in consumer WTP between IMF sold in drugstores and in supermarkets is minimal. The higher the food safety risk perception, the higher the WTP for traceability information and the higher the WTP for “foreign milk powder (brand or country of origin)” compared with domestic products. In addition, the differences in the WTP of various risk perception groups between IMF sold in drugstores and in supermarkets are minimal.

Originality/value

This study subdivides traceability information into three levels (i.e. cow grazing, IMF producing and IMF selling) based on supply chain processes. It then compares consumer preference for the traceability information attribute with those of other attributes, such as brand, country of origin and place of sale. This research is valuable to members of the academe, policy makers and food suppliers.

Details

British Food Journal, vol. 119 no. 6
Type: Research Article
ISSN: 0007-070X

Keywords

To view the access options for this content please click here
Book part

Cathy H. C. Hsu

This chapter explains the background of the book and begins with an introduction of Jafar Jafari’s tremendous contribution to tourism knowledge creation and education…

Abstract

This chapter explains the background of the book and begins with an introduction of Jafar Jafari’s tremendous contribution to tourism knowledge creation and education. This is followed by a report on the content analysis of 573 tourism education related articles published in the past 10 years. Results indicated the need for philosophical discussion about the nature of tourism education and the popularity of teaching and learning approaches as a research topic. The two main sections of this book, namely philosophical issues in tourism education and experiential/active learning in tourism education, fit into these two identified issues. A synopsis of each chapter is provided next; and future directions for tourism education research are suggested.

Details

Tourism Education: Global Issues and Trends
Type: Book
ISBN: 978-1-78350-997-3

Keywords

To view the access options for this content please click here
Book part

Matthias Fuchs, Peter Fredman and Dimitri Ioannides

This chapter offers an experience-based report about the development of the first Scandinavian PhD program in tourism studies at Mid-Sweden University. This process is…

Abstract

This chapter offers an experience-based report about the development of the first Scandinavian PhD program in tourism studies at Mid-Sweden University. This process is documented through a framework which, rather than having the coherence of a single clearly bounded discipline, focuses on tourism as a study area encompassing multiple disciplines. Tourism knowledge is derived through a synthesis of fact-oriented positivist methodologies and critical theory. The theoretical framework employed to develop the graduate program in tourism studies is presented by critically discussing its multidisciplinary base and briefly outlining future veins of further development.

Details

Tourism Education: Global Issues and Trends
Type: Book
ISBN: 978-1-78350-997-3

Keywords

1 – 10 of over 2000