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Article
Publication date: 27 March 2024

Arfah Habib Saragih

This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

Abstract

Purpose

This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

Design/methodology/approach

This study uses a quantitative approach. It employs an Australian sample of analysis composed of 1,295 firm-year observations from the period 2017 to 2021. Data relating to corporate governance are hand-collected from the annual reports.

Findings

Based on the result of the analysis, this study demonstrates that the interaction between corporate governance and quality of internal information is positively associated with tax savings. Superior corporate governance is critical in activating the effect of internal information quality on tax savings. This finding is robust to a battery of robustness checks and additional tests.

Research limitations/implications

This examination utilizes only publicly traded companies from one developed country.

Practical implications

For the company management, an effective governance structure must be at the top because it will determine the development of all other areas. This study emphasizes the need to continuously improve the effectiveness of corporate governance practices. For long-term investors, an important indicator that can be considered in assessing the “safety” of a company’s tax strategy is its corporate governance aspects. For regulators, this study is expected to assist regulators in creating a more adequate corporate governance implementation and disclosure package to be implemented by corporations in the future.

Originality/value

This study provides new evidence on a crucial construct that can strengthen the relationship between internal information quality and tax savings.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 29 January 2024

Francesco Romanò, Mario Stojanović and Hendrik C. Kuhlmann

This paper aims to derive a reduced-order model for the heat transfer across the interface between a millimetric thermocapillary liquid bridge from silicone oil and the…

Abstract

Purpose

This paper aims to derive a reduced-order model for the heat transfer across the interface between a millimetric thermocapillary liquid bridge from silicone oil and the surrounding ambient gas.

Design/methodology/approach

Numerical solutions for the two-fluid model are computed covering a wide parametric space, making a total of 2,800 numerical flow simulations. Based on the computed data, a reduced single-fluid model for the liquid phase is devised, in which the heat transfer between the liquid and the gas is modeled by Newton’s heat transfer law, albeit with a space-dependent Biot function Bi(z), instead of a constant Biot number Bi.

Findings

An explicit robust fit of Bi(z) is obtained covering the whole range of parameters considered. The single-fluid model together with the Biot function derived yields very accurate results at much lesser computational cost than the corresponding two-phase fully-coupled simulation required for the two-fluid model.

Practical implications

Using this novel Biot function approach instead of a constant Biot number, the critical Reynolds number can be predicted much more accurately within single-phase linear stability solvers.

Originality/value

The Biot function for thermocapillary liquid bridges is derived from the full multiphase problem by a robust multi-stage fit procedure. The derived Biot function reproduces very well the theoretical boundary layer scalings.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 34 no. 4
Type: Research Article
ISSN: 0961-5539

Keywords

Content available
Book part
Publication date: 12 April 2024

Glenys Caswell

Abstract

Details

Time of Death
Type: Book
ISBN: 978-1-80455-006-9

Article
Publication date: 25 March 2024

Kalidas Das and Pinaki Ranjan Duari

Several graphs, streamlines, isotherms and 3D plots are illustrated to enlighten the noteworthy fallouts of the investigation. Embedding flow factors for velocity, induced…

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Abstract

Purpose

Several graphs, streamlines, isotherms and 3D plots are illustrated to enlighten the noteworthy fallouts of the investigation. Embedding flow factors for velocity, induced magnetic field and temperature have been determined using parametric analysis.

Design/methodology/approach

Ternary hybrid nanofluids has outstanding hydrothermal performance compared to classical mono nanofluids and hybrid nanofluids owing to the presence of triple tiny metallic particles. Ternary hybrid nanofluids are considered as most promising candidates in solar energy, heat exchangers, electronics cooling, automotive cooling, nuclear reactors, automobile, aerospace, biomedical devices, food processing etc. In this work, a ternary hybrid nanofluid flow that contains metallic nanoparticles over a wedge under the prevalence of solar radiating heat, induced magnetic field and the shape factor of nanoparticles is considered. A ternary hybrid nanofluid is synthesized by dispersing iron oxide (Fe3O4), silver (Ag) and magnesium oxide (MgO) nanoparticles in a water (H2O) base fluid. By employing similarity transformations, we can convert the governing equations into ordinary differential equations and then solve numerically by using the Runge–Kutta–Fehlberg approach.

Findings

There is no fund for the research work.

Social implications

This kind of study may be used to improve the performance of solar collectors, solar energy and solar cells.

Originality/value

This investigation unfolds the hydrothermal changes of radiative water-based Fe3O4-Ag-MgO-H2O ternary hybrid nanofluidic transport past a static and moving wedge in the presence of solar radiating heating and induced magnetic fields. The shape factor of nanoparticles has been considered in this study.

Details

Multidiscipline Modeling in Materials and Structures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1573-6105

Keywords

Article
Publication date: 8 September 2022

Johnny Kwok Wai Wong, Mojtaba Maghrebi, Alireza Ahmadian Fard Fini, Mohammad Amin Alizadeh Golestani, Mahdi Ahmadnia and Michael Er

Images taken from construction site interiors often suffer from low illumination and poor natural colors, which restrict their application for high-level site management purposes…

Abstract

Purpose

Images taken from construction site interiors often suffer from low illumination and poor natural colors, which restrict their application for high-level site management purposes. The state-of-the-art low-light image enhancement method provides promising image enhancement results. However, they generally require a longer execution time to complete the enhancement. This study aims to develop a refined image enhancement approach to improve execution efficiency and performance accuracy.

Design/methodology/approach

To develop the refined illumination enhancement algorithm named enhanced illumination quality (EIQ), a quadratic expression was first added to the initial illumination map. Subsequently, an adjusted weight matrix was added to improve the smoothness of the illumination map. A coordinated descent optimization algorithm was then applied to minimize the processing time. Gamma correction was also applied to further enhance the illumination map. Finally, a frame comparing and averaging method was used to identify interior site progress.

Findings

The proposed refined approach took around 4.36–4.52 s to achieve the expected results while outperforming the current low-light image enhancement method. EIQ demonstrated a lower lightness-order error and provided higher object resolution in enhanced images. EIQ also has a higher structural similarity index and peak-signal-to-noise ratio, which indicated better image reconstruction performance.

Originality/value

The proposed approach provides an alternative to shorten the execution time, improve equalization of the illumination map and provide a better image reconstruction. The approach could be applied to low-light video enhancement tasks and other dark or poor jobsite images for object detection processes.

Details

Construction Innovation , vol. 24 no. 2
Type: Research Article
ISSN: 1471-4175

Keywords

Open Access
Article
Publication date: 26 March 2024

Jane Skalicky, Harriet Speed, Jacques van der Meer and Dallin George Young

This paper describes an exploratory, international research collaboration that seeks to gain a deeper understanding of the development and experiences of peer leaders in higher…

Abstract

Purpose

This paper describes an exploratory, international research collaboration that seeks to gain a deeper understanding of the development and experiences of peer leaders in higher education across different international contexts, namely the USA, Canada (CAN), Australasia (Australia and New Zealand) (ANZ), the United Kingdom (UK) and South Africa (SA).

Design/methodology/approach

Data are summarized and compared across each of the participating countries, providing a more global context and depth of perspective on peer leadership (PL) in higher education than is currently available in the literature.

Findings

The findings highlight some apparent differences between countries in relation to student engagement in peer leader roles and the ways in which PL is supported by higher education institutions, as well as some similarities across the different international contexts, particularly in the way peer leaders view the benefits of their involvement in PL.

Originality/value

These insights provide a valuable addition to the literature on PL and practical information to higher education institutions for supporting student leadership development and involvement.

Details

Journal of Leadership Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1552-9045

Keywords

Article
Publication date: 25 March 2024

Lama Abu Alieh, M. Reza Hosseini, Igor Martek, Wei Wu and Mehrdad Arashpour

A lack of suitably qualified Building Information Modelling (BIM) professionals is understood to be a major barrier towards higher uptakes of BIM in the Australian construction…

Abstract

Purpose

A lack of suitably qualified Building Information Modelling (BIM) professionals is understood to be a major barrier towards higher uptakes of BIM in the Australian construction industry. In response, Australian universities have tried to integrate the teaching of BIM into construction-related curricula, but with limited success. The acknowledged impediment is the lingering mismatch between what universities offer and what industry actually needs. However, the exact nature of that mismatch has yet to be identified. This study addresses that knowledge gap. It assesses both the current status of BIM competencies among university graduates and explores how BIM education at Australian universities may be improved to deliver BIM work readiness, as required by the industry.

Design/methodology/approach

This paper employed a qualitative research approach, utilizing 17 semi-structured interviews with experts in the Australian BIM industry. The Person-Organization (PO) fit theory, which emphasizes the congruence between individual and organizational characteristics, was utilized as a theoretical framework to examine the compatibility between “demand” and “ability” perspectives. The resulting data were analysed using this theoretical framework to gain insights into the PO fit perspectives in relation to BIM industry practices.

Findings

Findings reveal that graduates are generally competent regarding the use of BIM software. However, employers require much more than software skills, and expect recruits to have the capability to implement BIM as a process according to information management standards. Specifically, graduates are significantly deficient in matters of BIM protocols, collaboration and coordination, information workflows as well as completion and handover procedures.

Originality/value

This study is the first of its kind that bridges the gap between industry expectations and university education, in the Australian context, moving beyond the common discourse in education literature, which is exclusively focused on assessing students’ perceptions about BIM.

Details

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

Keywords

Open Access
Article
Publication date: 17 April 2023

Charles O. Manasseh, Ifeoma C. Nwakoby, Ogochukwu C. Okanya, Nnenna G. Nwonye, Onuselogu Odidi, Kesuh Jude Thaddeus, Kenechukwu K. Ede and Williams Nzidee

This paper aims to assess the impact of digital financial innovation on financial system development in Common Market for eastern and Southern Africa (COMESA). This paper…

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Abstract

Purpose

This paper aims to assess the impact of digital financial innovation on financial system development in Common Market for eastern and Southern Africa (COMESA). This paper evaluates the dynamic relationship between digital financial innovation measures and financial system development using time series data from COMESA countries for the period 1997–2019.

Design/methodology/approach

A dynamic autoregressive distributed lag model (ARDL) was adopted and the mean group (MG), pooled mean group (PMG) and dynamic fixed effect (DFE) of the model were estimated to evaluate the short- and long-run impact. In addition, the dynamic generalized method of moments (DGMM) was adopted for a robustness check. The Hausman test results show PMG to be the most consistent and efficient estimator, while the coefficient of lagged dependent variable of different GMM is less than the fixed effect coefficient, and, as such, suggests system GMM is the most suitable estimator. Data for the study were sourced from World Bank Development Indicator (WDI, 2020), World Governance Indicator (WGI, 2020) and World Bank Global Financial Development Database (GFD, 2020).

Findings

The result shows that digital financial innovation significantly impacts financial system development in the long run. As such, the evidence revealed that automated teller machines (ATMs), point of sale (POS), mobile payments (MP) and mobile banking are significant and contribute positively to financial system development in the long run, while mobile money (MM) and Internet banking (INB) are insignificant but exhibit positive and inverse relationship with financial development respectively. Further investigation revealed that institutional quality and a stable macroeconomic environment including their interactive term are significantly imperative in predicting financial system development in the COMESA region.

Practical implications

Researchers recommend a cohesive and conscious policy that would checkmate the divergence in the short run and suggest a common regional innovative financial strategy that could be pursued to incentivize technology transfer needed to promote financial system development in the long run. More so, plausible product and process innovations may be adapted to complement innovative institutions in the different components of the COMESA financial system.

Social implications

Digital financial innovation services if well managed increase the inherent benefits in financial system development.

Originality/value

To the best of the authors’ knowledge, this paper presents new background information on digital financial innovation that may stimulate the development of the financial system, particularly in the COMESA region. It also exposes the relevance of digital financial innovation, institutional quality and stable macroeconomic environment as well as their interactive effect on COMESA financial system development.

Details

Asian Journal of Economics and Banking, vol. 8 no. 1
Type: Research Article
ISSN: 2615-9821

Keywords

Article
Publication date: 18 September 2023

Yu Wang, Daqing Zheng and Yulin Fang

The advancement of enterprise social networks (ESNs) facilitates information sharing but also presents the challenge of managing information boundaries. This study aims to explore…

Abstract

Purpose

The advancement of enterprise social networks (ESNs) facilitates information sharing but also presents the challenge of managing information boundaries. This study aims to explore the factors that influence the information-control behavior of ESN users when continuously sharing information.

Design/methodology/approach

This study specifies the information-control behaviors in the “wall posts” channel and applies communication privacy management (CPM) theory to analyze the effects of the individual-specific factor (disposition to value information), context-specific factors (work-relatedness and information richness) and risk-benefit ratio (public benefit and public risk). Data on actual information-control behaviors extracted from ESN logs are examined using multilevel mixed-effects logistic regression analysis.

Findings

The study's findings show the direct effects of the individual-specific factor, context-specific factors and risk-benefit ratio, highlighting interactions between the individual motivation factor and ESN context factors.

Originality/value

This study reshapes the relationship of CPM theory boundary rules in the ESN context, extending information-control research and providing insights into ESNs' information-control practices.

Article
Publication date: 22 March 2024

Abdulla Al-Towfiq Hasan and Rukaya Aziz

The purpose of this paper is to develop the theory of environmentally responsible behavior by extending the theory of planned behavior to empirically examine waste reduction…

Abstract

Purpose

The purpose of this paper is to develop the theory of environmentally responsible behavior by extending the theory of planned behavior to empirically examine waste reduction behaviors among young coastal tourists in Bangladesh.

Design/methodology/approach

Through review of literature, in-depth interviews and survey, the study is conducted. Initial survey collects 355 data, which is used for exploratory factor analysis to develop constructs and its measurement items. After preparing the formal survey questionnaires, another survey is conducted and collected 403 usable responses. The subsequent valid responses are used for confirmatory factor analysis through structural equation modeling, using Smart PLS 3.3.3.

Findings

The results of this study reveal that waste reduction behavior is significantly affected by waste reduction intention, and then subsequently waste reduction intention is significantly affected by environmental concern, climate change concern and healthy environmental norms of young coastal tourists in Bangladesh.

Practical implications

The findings of the study will benefit industry operators and policymakers by understanding the factors that are crucial for influencing young costal tourists’ environmentally responsible behaviors (i.e. waste reduction behaviors). Eventually, the findings may assist industry operators and policymakers to develop strategies to attract more young tourists to the coastal tourist destinations in Bangladesh.

Originality/value

The importance of environmentally responsible behavior has received a significant attention in present decade. Consistent with this phenomenon, this study uniquely develops the theory of environmentally responsible behavior and establishes the link between environmental concern, climate change concern, healthy environmental norms, waste reduction intention and waste reduction behavior in coastal tourism domain in Bangladesh.

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-534X

Keywords

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