Search results

1 – 10 of over 42000
To view the access options for this content please click here
Article

Xin Hu

The majority of older Australians prefer living in their own home. Home modifications support older adults' ageing-in-place through mitigating environmental hazards of…

Abstract

Purpose

The majority of older Australians prefer living in their own home. Home modifications support older adults' ageing-in-place through mitigating environmental hazards of their home, and there is an increased interest in modifying older adults' residential environment in sustainable ways. However, an in-depth understanding of sustainability perceptions of home modification service providers (HMSPs) is lacking in Australia. Thus, the study aims to address this research gap.

Design/methodology/approach

Qualitative content analysis was adopted to identify sustainability perceptions through analyzing the retrieved home modification business information from the selected HMSPs' official websites. The results of qualitative content analysis were further analyzed by using independent-samples t-test and chi-square contingency table analysis to investigate the relationships between HMSP type and sustainability.

Findings

In total, 54 sustainability perceptions were identified, with the crucial ones being safe living environment, independent living and service diversity. Overall, there are no significant differences in sustainability perceptions between charitable and non-charitable HMSPs. Nevertheless, charitable HMSPs place more importance on social sustainability in comparison with non-charitable HMSPs.

Originality/value

The study results facilitate understanding about HMSPs' sustainability perceptions and sustainable home modifications in the ageing society, which facilities theory advancement and industry practice in the home modification area.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

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

Abbas Riazi, Mei Ying Boon, Catherine Bridge and Stephen J. Dain

The purpose of this paper is to provide an evidence‐base for home modification guidelines for people with visual impairment due to age‐related macular degeneration (AMD)…

Abstract

Purpose

The purpose of this paper is to provide an evidence‐base for home modification guidelines for people with visual impairment due to age‐related macular degeneration (AMD), from the perspective of people with AMD, by exploring the home modifications they find useful and would recommend to other people with visual impairment due to AMD as being effective.

Design/methodology/approach

People with impairments may not be aware of their own coping with inability strategies until they are asked to express their strategies. A qualitative approach using semi‐structured individual interviews was used to elicit the perspectives of people with AMD with regards to their preferred home modification interventions. Interviews were recorded and then transcribed verbatim into text for thematical analysis using Nvivo 8.

Findings

In total, 31 individuals (aged 79.1±5.6 years) with AMD and no other ocular diseases were recruited from a low vision clinic or the Macular Degeneration Foundation database in a metropolitan city. Interviewees had not received any formal home modification assessment from a government provider. Nevertheless, 70 per cent of participants stated that they undertook home modifications themselves or with the assistance of family and friends. The most important functional modifications as perceived by the participants concerned the installation of hand rails, non‐slip matting, colour contrasting safety stair nosing, single lever taps, slip resistant flooring, lift chairs and motion sensors that activated pathway lighting. Kitchens, steps and bathrooms were perceived as hazardous locations. Most participants had difficulties with reading fine‐print material on kitchen appliances, washing machines, microwave ovens and remote controls for electronic devices in the home.

Originality/value

An evidence‐base for useful home modifications as suggested by people with visual impairment was perceived to be a valuable resource for other people with visual impairment who may not yet have developed adaptive strategies. Industrial and interior designers and low vision rehabilitation services who aim to improve functionality of the home environment will also find these suggestions useful.

Details

Journal of Assistive Technologies, vol. 6 no. 4
Type: Research Article
ISSN: 1754-9450

Keywords

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

Yanzhong Wang, Yang Liu, Wen Tang and Peng Liu

The finite element method has been increasingly applied in stress, thermal and dynamic analysis of gear transmissions. Preparing the models with different design and…

Abstract

Purpose

The finite element method has been increasingly applied in stress, thermal and dynamic analysis of gear transmissions. Preparing the models with different design and modification parameters for the finite element analysis is a time-consuming and highly skilled burden.

Design/methodology/approach

To simplify the preprocessing work of the analysis, a parametric finite element modeling method for spur and helical gears including profile and lead modification is developed. The information about the nodes and elements is obtained and exported into the finite element software to generate the finite element model of the gear automatically.

Findings

By using the three-dimensional finite element tooth contact analysis method, the effects of tooth modifications on the transmission error and contact stress of spur and helical gears are presented.

Originality/value

The results demonstrate that the proposed method is useful for verifying the modification parameters of spur and helical gears in the case of deformations and misalignments.

Details

Engineering Computations, vol. 34 no. 8
Type: Research Article
ISSN: 0264-4401

Keywords

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

Steven Balsam, Il-woon Kim, David Ryan and Hakjoon Song

The purpose of this paper is to examine the motivations for and variations in terms of stock option modifications under Statement of Financial Accounting Standards (SFAS…

Abstract

Purpose

The purpose of this paper is to examine the motivations for and variations in terms of stock option modifications under Statement of Financial Accounting Standards (SFAS) 123(R). Stock options are used to motivate and retain employees. Unfortunately, when stock prices decline, existing options lose their incentive value. In response, firms look for ways to re-incentivize their employees. Their choices include issuing additional options and/or modifying existing grants.

Design/methodology/approach

We investigate the economic determinants of stock option modification post SFAS 123(R), such as financial reporting cost, shareholder/political cost and employee incentive and retention. Our analysis is based on 67 sample firms that modify their stock option plans from 2005 to 2008 and 67 control firms constructed based on size, industry, year and stock price performance for the prior five years.

Findings

The results show that loss firms are more likely to modify their options, which supports the argument that financial reporting costs influence the decision to modify. We find support for the shareholder/political costs hypothesis, as the overhang ratio is positively associated with the decision to modify. However, we find no evidence that modifications substitute for additional option grants. We find that politically sensitive larger firms are more likely to incorporate more shareholder friendly measures such as excluding executives from modification or providing shareholders the opportunity to vote on modification.

Originality/value

This is the first paper examining the economic determinants of stock option modification under SFAS 123(R). Our findings provide some insights regarding economic determinants of SFAS 123(R) for accounting policy-makers and investors.

Details

Journal of Financial Reporting and Accounting, vol. 12 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Content available
Article

Ren Yang, Qi Song and Pu Chen

The purpose of this paper is to establish and implement a direct topological reanalysis algorithm for general successive structural modifications, based on the updating…

Abstract

Purpose

The purpose of this paper is to establish and implement a direct topological reanalysis algorithm for general successive structural modifications, based on the updating matrix triangular factorization (UMTF) method for non-topological modification proposed by Song et al. [Computers and Structures, 143(2014):60-72].

Design/methodology/approach

In this method, topological modifications are viewed as a union of symbolic and numerical change of structural matrices. The numerical part is dealt with UMTF by directly updating the matrix triangular factors. For symbolic change, an integral structure which consists of all potential nodes/elements is introduced to avoid side effects on the efficiency during successive modifications. Necessary pre- and post processing are also developed for memory-economic matrix manipulation.

Findings

The new reanalysis algorithm is applicable to successive general structural modifications for arbitrary modification amplitudes and locations. It explicitly updates the factor matrices of the modified structure and thus guarantees the accuracy as full direct analysis while greatly enhancing the efficiency.

Practical implications

Examples including evolutionary structural optimization and sequential construction analysis show the capability and efficiency of the algorithm.

Originality/value

This innovative paper makes direct topological reanalysis be applicable for successive structural modifications in many different areas.

Details

Engineering Computations, vol. 36 no. 8
Type: Research Article
ISSN: 0264-4401

Keywords

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

Susan Parker, Gary F. Peters and Howard F. Turetsky

When making going concern assessments, Statement on Auditing Standards No. 59 (Auditing Standards Board 1988) directs auditors to consider the nature of management's plans…

Abstract

When making going concern assessments, Statement on Auditing Standards No. 59 (Auditing Standards Board 1988) directs auditors to consider the nature of management's plans and ability to mitigate periods of financial distress successfully. Corporate governance factors reflect attributes of control, oversight, and/or support of management's plans and actions intended to overcome financial distress. Correspondingly, this study investigates the impact of certain corporate governance factors on the likelihood of a going concern modification. Using survival analysis techniques, we examine a sample of 161 financially distressed firms for the time period 1988–1996. We find that auditors are twice as likely to issue a going concern modification when the CEO is replaced. We also find that going concern modifications are inversely associated with blockholder ownership. We also confirm Carcello and Neal's (2000) findings with respect to the association between an independent audit committee and an increased likelihood of modification. In a repeated events setting, we find that insider ownership and board independence are inversely associated with repeated going concern modifications. Our study concludes by proposing implications for the current financial reporting environment (including the Sarbanes‐Oxley Act of 2002) and future research avenues.

Details

Review of Accounting and Finance, vol. 4 no. 3
Type: Research Article
ISSN: 1475-7702

Keywords

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

The paper which I have prepared on the subject of ‘Prototype to Production’ will deal with the forward planning and control necessary to guide a new aircraft through its…

Abstract

The paper which I have prepared on the subject of ‘Prototype to Production’ will deal with the forward planning and control necessary to guide a new aircraft through its various phases right up to the completion of the first aircraft.

Details

Aircraft Engineering and Aerospace Technology, vol. 25 no. 3
Type: Research Article
ISSN: 0002-2667

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

Chensen Ding

This paper aims to provide designers/engineers, in engineering structural design and analysis, approaches to freely and accurately modify structures (geometric and/or…

Abstract

Purpose

This paper aims to provide designers/engineers, in engineering structural design and analysis, approaches to freely and accurately modify structures (geometric and/or material), and then quickly provide real-time capability to obtain the numerical solutions of the modified structures (designs).

Design/methodology/approach

The authors propose an isogeometric independent coefficients (IGA-IC) method for a fast reanalysis of structures with geometric and material modifications. Firstly, the authors seamlessly integrate computer-aided design (CAD) and computer-aided engineering (CAE) by capitalizing upon isogeometric analysis (IGA). Hence, the authors can easily modify the structural geometry only by changing the control point positions without tedious transformations between CAE and CAD models; and modify material characters simply based on knots vectors. Besides, more accurate solutions can be obtained because of the high order degree of the spline functions that are used as interpolation functions. Secondly, the authors advance the proposed independent coefficients method within IGA for fast numerical simulation of the modified designs, thereby significantly reducing the enormous time spent in repeatedly numerical evaluations.

Findings

This proposed scheme is efficient and accurate for modifying the structural geometry by simply changing the control point positions, and material characters by knots vectors. The enormous time spent in repeated full numerical simulations for reanalysis is significantly reduced. Hence, enabling quickly modifying structural geometry and material, and analyzing the modified model for practicality in design stages.

Originality/value

The authors herein advance and propose the IGA-IC scheme. Where, it provides designers to fasten and simple designs and modify structures (both geometric and material). It then can quickly in real-time obtain numerical solutions of the modified structures. It is a powerful tool in practical engineering design and analysis process for local modification. While this method is an approximation method designed for local modifications, it generally cannot provide an exact numerical solution and its effectiveness for large modification deserves further study.

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

Yuan Gao, Hu Liu, Jie Chen and Heping Peng

The purpose of this paper is to present a priority evaluation method for data module (DM) modification tasks based on the thoughts of real-time systems. Tasks in practical…

Abstract

Purpose

The purpose of this paper is to present a priority evaluation method for data module (DM) modification tasks based on the thoughts of real-time systems. Tasks in practical cases can be sorted by this method after analyzing their time records. Civil aircraft technical publications (CATPs) are the key technical guarantee for aircraft companies to efficiently operate and service aircraft. Orienting the maintenance business of CATPs, this method regards DM as the research object to help DM editors efficiently finish their time-consuming work.

Design/methodology/approach

This method provides a priority order of modification tasks for DM editors by calculating two indicators: priority value (PV) and priority level (PL). Table of task priority must be first designed for certain evaluation work followed by generating PLs and PVs of modification tasks. Then editors can fully understand the urgency of these tasks using the rank orders of these two indicators.

Findings

This method can be applied into a software system used by CATPs department of aircraft manufacturers. According to the engineers’ opinions from a manufacturer in China, it is convenient for the practical application.

Originality/value

Availability and rationality are verified by the practical case and a software system. In addition, the originality characterized by a thinking for engineers to quantify the evaluation work of DM modification task priority, and they could also customize this method by taking modification difficulty and other factors into account.

Details

Journal of Quality in Maintenance Engineering, vol. 26 no. 2
Type: Research Article
ISSN: 1355-2511

Keywords

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

George E. Nogler

The bankruptcy of Enron and the subsequent demise of Arthur Andersen brought intense scrutiny to the accounting profession. That these events would have an effect on…

Abstract

Purpose

The bankruptcy of Enron and the subsequent demise of Arthur Andersen brought intense scrutiny to the accounting profession. That these events would have an effect on auditor going concern modification judgments and accounting regulation would not be surprising. This study aims to look at 1,204 publicly traded firms that filed bankruptcy in the period January 1, 1997 through December 31, 2005.

Design/methodology/approach

The observations are divided into pre‐Enron and post‐Enron periods. The paper finds the 18 largest bankruptcies represented 47 percent of the total assets entering bankruptcy in this period.

Findings

The going concern modification rate in the pre‐Enron period was 44.5 percent, in the post‐Enron period, 61.9 percent. Findings show auditors, in the presence of a consistent standard, nevertheless modify their decision making as a result of external events. This study further looks at the impact of outliers on this decision and on differences by firm size.

Research limitations/implications

By considering the entire population of publicly traded firms filing bankruptcy, overall implications and statistics are provided. This method does not allow the use of certain traditional modeling techniques.

Practical implications

The research shows auditors, despite a consistent standard, vary their going concern judgments based upon external events. The paper also suggests that “one size fits all” regulatory models may not be cost effective across the population of public firms.

Originality/value

The research provides a summary of the characteristics of the population of firms filing bankruptcy for an extended period across a changing reporting and regulatory environment.

Details

Managerial Auditing Journal, vol. 23 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

1 – 10 of over 42000