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This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations.

The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition.

The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so.

The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.

The purpose of this paper is to show that mixed methods applied sequentially provide sufficient knowledge of topics under study.

This paper conducted an analysis of a real case using descriptive statistical and regression techniques.

The present study proposes the use of the so-called “sequential mixed-modes” in survey-based market research. This technique is based on the successive application of different information collection techniques (face-to-face, telephone and internet-based surveys); it offers four fundamental advantages: increased coverage rate; higher response rate; lower costs; and greater cooperation.

In addition to the normal limitations associated with conclusions derived from case studies, the data collection was carried out in only one autonomous community (Spain) and focussed only on one theme.

Firstly, it was found that data collection through mixed sequential modes substantially increases response rates in online surveys. This is particularly important as, in recent years, data collection through the internet has become almost standard market research practice. Secondly, the sample that resulted from the joint use of the three data collection modes more accurately reflected the distinctive features of the universe under study. A third recommendation is that the use of internet-based self-administered surveys is especially promising with individuals with a higher level of education and among students.

The decrease in the response rate is one of the greatest challenges of survey-based market research, given its impact on sample representativeness. This paper addresses this problem and exposes the advantages of the sequential use of mixed modes in the collection of information.

El objetivo de la presente investigación es mostrar que los modos mixtos aplicados de manera secuencial ofrecen un conocimiento adecuado de los temas objeto de estudio.

Se realiza el análisis de un caso real mediante técnicas descriptivas y regresión.

Este trabajo presenta los denominados “modos mixtos secuenciales” en la investigación a través de encuestas. Esta técnica se basa en la aplicación sucesiva de diferentes herramientas de recogida de información (encuestas presenciales, telefónicas y por Internet) y ofrece cuatro ventajas fundamentales; (1) aumento de la tasa de cobertura; (2) mayor tasa de respuesta; (3) menores costes; y (4) mayor cooperación.

Además de las limitaciones normalmente asociadas a los estudios de caso, la recogida de información se redujo a una única comunidad autónoma (España) y un único tema.

En primer lugar, se observa que la recogida de información mediante modos mixtos secuenciales aumenta de manera sustancial la tasa de respuesta en las encuestas online. Esto es particularmente relevante en la situación actual, pues la utilización de Internet casi se ha convertido en un estándar en la investigación de mercados. En segundo lugar, la muestra final obtenida como resultado del uso de tres modos de recogida refleja de manera más ajustada las características distintivas de la población objeto de estudio. Una tercera implicación es que el uso de encuestas online de carácter autoadministrado es especialmente prometedor en individuos de mayor nivel educativo y entre estudiantes.

摘要

本文的目的是要证明，按顺序应用的混合方法为研究的主题提供了充分的知识。

本文运用描述性统计和回归技术对一个实际案例进行了分析。

本文提议使用 “顺序混合模式” 来调查市场研究。这项技术是基于连续运用不同的信息收集技术(面对面、电话和基于互联网的调查) ，它提供了四个基础性优势: 增加覆盖率; 更高的回复率; 降低成本; 和更大的协作。

除了常见的案例研究所存在的局限性之外，本文的数据收集仅在一个自治社区(西班牙)进行，并且只集中于一个主题。

首先，通过混合序列模式收集数据，大大提高了在线调查的回复率。这一点尤其重要，因为近年来，通过互联网收集数据几乎已成为标准的市场研究实践。其次，联合使用三种数据采集模式所得到的样本更准确地反映了所研究社区的鲜明特征。第三个建议是，使用基于互联网的自我管理调查对调查教育水平较高的个人和学生群体具有很大的调查前景。

回复率的下降是基于调查的市场研究面临的最大挑战之一， 因为它大大影响了样本代表性。本文解决了这一问题，并揭示了在信息收集中顺序使用混合模式的优点。

Following the rapid shift to online learning due to COVID-19, this paper aims to compare the relative efficacy of face-to-face and online university teaching methods.

A scoping review was conducted to examine the learning outcomes within and between online and face-to-face (F2F) university teaching programmes.

Although previous research has supported a “no significant difference” position, the review of 91 comparative studies during 2000–2020 identified 37 (41%) which found online teaching was associated with better learning outcomes, 17 (18%) which favoured F2F and 37 (41%) reporting no significant difference. Purpose-developed online content which supports “student-led” enquiry and cognitive challenge were cited as factors supporting better learning outcomes.

This study adopts a pre-defined methodology in reviewing literature which ensures rigour in identifying relevant studies. The large sample of studies (n = 91) supported the comparison of discrete learning modes although high variability in key concepts and outcome variables made it difficult to directly compare some studies. A lack of methodological rigour was observed in some studies.

As a result of COVID-19, online university teaching has become the “new normal” but also re-focussed questions regarding its efficacy. The weight of evidence from this review is that online learning is at least as effective and often better than, F2F modalities in supporting learning outcomes, albeit these differences are often modest. The findings raise questions about the presumed benefits of F2F learning and complicate the case for a return to physical classrooms during the pandemic and beyond.

Resilience concepts in integrated urban transport refer to the performance of dealing with external shock and the ability to continue to provide transportation services of all modes. A robust transportation resilience is a goal in pursuing transportation sustainability. Under this specified context, while before the perturbations, robustness refers to the degree of the system’s capability of functioning according to its design specifications on integrated modes and routes, redundancy is the degree of duplication of traffic routes and alternative modes to maintain persistency of service in case of perturbations. While after the perturbations, resourcefulness refers to the capacity to identify operational problems in the system, prioritize interventions and mobilize necessary material/ human resources to recover all the routes and modes, rapidity is the speed of complete recovery of all modes and traffic routes in the urban area. These “4R” are the most critical components of urban integrated resilience.

The trends of transportation resilience's connotation, metrics and strategies are summarized from the literature. A framework is introduced on both qualitative characteristics and quantitative metrics of transportation resilience. Using both model-based and mode-free methodologies that measure resilience in attributes, topology and system performance provides a benchmark for evaluating the mechanism of resilience changes during the perturbation. Correspondingly, different pre-perturbation and post-perturbation strategies for enhancing resilience under multi-mode scenarios are reviewed and summarized.

Cyber-physic transportation system (CPS) is a more targeted solution to resilience issues in transportation. A well-designed CPS can be applied to improve transport resilience facing different perturbations. The CPS ensures the independence and integrity of every child element within each functional zone while reacting rapidly.

This paper provides a more comprehensive understanding of transportation resilience in terms of integrated urban transport. The fundamental characteristics and strategies for resilience are summarized and elaborated. As little research has shed light on the resilience concepts in integrated urban transport, the findings from this paper point out the development trend of a resilient transportation system for digital and data-driven management.

Electromagnetic interference (EMI) on communication systems of unban rail transit can hardly be clarified because of complicated factors around railways. This paper aims to target this issue and extend experimental and theoretical analysis.

This paper take the Nanjing Dashengguan Bridge as an example, because it carries the most tracks in the world and bears three kinds of trains running through, providing a perfect complex environment. First, it investigates the three communication systems, terrestrial trunked radio, communications-based train control (CBTC) and passenger information system (PIS) that Nanjing Metro uses, and select appropriate devices accordingly. Second, it establishes a system level platform and conduct three tests to analyze their respective operating principles and performance difference under common electromagnetic environments. Third, it adopts theoretical formula to verify test results.

The experiment results and theoretical analysis mutually corroborate each other and present practical recommendations: an 8 m or more distance between two tracks will ensure no obvious EMI created by a passing train on communication systems; two certain communication systems should not share the same frequency band; interference level is more related to field strength than weathers and building materials; and CBTC DSSS waveguide mode as well as PIS LTE mode are preferred.

This research also provides a practical method of investigating EMI for other complex situations.

Large displacement misalignment under the action of active faults can cause complex three-dimensional deformation in subway tunnels, resulting in severe damage, distortion and misalignment. There is no developed system of fortification and related codes to follow. There are scientific problems and technical challenges in this field that have never been encountered in past research and practices.

This paper adopted a self-designed large-scale active fault dislocation simulation loading system to conduct a similar model test of the tunnel under active fault dislocation based on the open-cut tunnel project of the Urumqi Rail Transit Line 2, which passes through the Jiujiawan normal fault. The test simulated the subway tunnel passing through the normal fault, which is inclined at 60°. This research compared and analyzed the differences in mechanical behavior between two types of lining section: the open-cut double-line box tunnel and the modified double-line box arch tunnel. The structural response and failure characteristics of the open-cut segmented lining of the tunnel under the stick-slip part of the normal fault were studied.

The results indicated that the double-line box arch tunnel improved the shear and longitudinal bending performance. Longitudinal cracks were mainly distributed in the baseplate, wall foot and arch foot, and the crack position was basically consistent with the longitudinal distribution of surrounding rock pressure. This indicated that the longitudinal cracks were due to the large local load of the cross-section of the structure, leading to an excessive local bending moment of the structure, which resulted in large eccentric failure of the lining and formation of longitudinal cracks. Compared with the ordinary box section tunnel, the improved double-line box arch tunnel significantly reduced the destroyed and damage areas of the hanging wall and footwall. The damage area and crack length were reduced by 39 and 59.3%, respectively. This indicates that the improved double-line box arch tunnel had good anti-sliding performance.

This paper adopted a self-designed large-scale active fault dislocation simulation loading system to conduct a similar model test of the tunnel under active fault dislocation. This system increased the similarity ratio of the test model, improved the dislocation loading rate and optimized the simulation scheme of the segmented flexible lining and other key factors affecting the test. It is of great scientific significance and engineering value to investigate the structure of subway tunnels under active fault misalignment, to study its force characteristics and damage modes, and to provide a technical reserve for the design and construction of subway tunnels through active faults.

Under different ground motion excitation modes, the spatial coupling effect of seismic response for the arch bridge with thrust, seismic weak parts and the internal force components of the control section of main arch ribs are analyzed.

Taking a 490 m deck type railway steel truss arch bridge as the background, the dynamic calculation model of the whole bridge was established by SAP2000 software. The seismic response analyses under one-, two- and three-dimension (1D, 2D and 3D) uniform ground motion excitations were carried out.

For the steel truss arch bridge composed of multiple arch ribs, any single direction ground motion excitation will cause large axial force in the chord of arch rib. The axial force caused by transverse and vertical ground motion excitation in the chord of arch crown area is 1.4–3.6 times of the corresponding axial force under longitudinal seismic excitation. The in-plane bending moment caused by the lower chord at the vault is 4.2–5.5 times of the corresponding bending moment under the longitudinal seismic excitation. For the bottom chord of arch rib, the arch foot is the weak part of earthquake resistance, but for the upper chord of arch rib, the arch foot, arch crown and the intersection of column and upper chord can all be the potential earthquake-resistant weak parts. The normal stress of the bottom chord of the arch rib under multidimensional excitation is mainly caused by the axial force, but the normal stress of the upper chord of the arch rib is caused by the axial force, in-plane and out of plane bending moment.

The research provides specific suggestions for ground motion excitation mode and also provides reference information for the earthquake-resistant weak part and seismic design of long-span deck type railway steel truss arch bridges.

In the COVID-19 pandemic, consumers increasingly opt for, or are forced to, use home delivery services. The authors study retailers' decisions regarding “delivery mode”, which is about outsourcing (vs. insourcing) the delivery service to a traditional delivery company or an unbranded carrier and its effects on consumers' perceived overall quality, perceived hygienic quality, and subsequently, willingness to stay with the firm beyond the pandemic.

A pre-test, an experiment and a post-test were conducted with participants from the UK (Total N = 380).

The results of this study show that (1) in a pandemic, perceived hygienic quality overshadows perceived service quality as a key determinant of consumers' choices, and (2) while consumers have a relatively negative view of the hygienic level of unbranded carriers, they do not differentiate between traditional delivery carriers and retailer-branded carriers. Thus, they are equally interested in using the services of the latter ones.

This study shows that during a health crisis, consumers change their hierarchy of motivations to reflect the new protection motivations. The authors usher perceived hygienic quality as a variable that should be seriously considered as both a tactical and a strategic variable affecting the attractiveness of alternative home delivery methods and consumers' intentions to continue using them after the pandemic.

This paper presents a survey of research into interactive robotic systems for the purpose of identifying the state of the art capabilities as well as the extant gaps in this emerging field. Communication is multimodal. Multimodality is a representation of many modes chosen from rhetorical aspects for its communication potentials. The author seeks to define the available automation capabilities in communication using multimodalities that will support a proposed Interactive Robot System (IRS) as an AI mounted robotic platform to advance the speed and quality of military operational and tactical decision making.

This review will begin by presenting key developments in the robotic interaction field with the objective of identifying essential technological developments that set conditions for robotic platforms to function autonomously. After surveying the key aspects in Human Robot Interaction (HRI), Unmanned Autonomous System (UAS), visualization, Virtual Environment (VE) and prediction, the paper then proceeds to describe the gaps in the application areas that will require extension and integration to enable the prototyping of the IRS. A brief examination of other work in HRI-related fields concludes with a recapitulation of the IRS challenge that will set conditions for future success.

Using insights from a balanced cross section of sources from the government, academic, and commercial entities that contribute to HRI a multimodal IRS in military communication is introduced. Multimodal IRS (MIRS) in military communication has yet to be deployed.

Multimodal robotic interface for the MIRS is an interdisciplinary endeavour. This is not realistic that one can comprehend all expert and related knowledge and skills to design and develop such multimodal interactive robotic interface. In this brief preliminary survey, the author has discussed extant AI, robotics, NLP, CV, VDM, and VE applications that is directly related to multimodal interaction. Each mode of this multimodal communication is an active research area. Multimodal human/military robot communication is the ultimate goal of this research.

A multimodal autonomous robot in military communication using speech, images, gestures, VST and VE has yet to be deployed. Autonomous multimodal communication is expected to open wider possibilities for all armed forces. Given the density of the land domain, the army is in a position to exploit the opportunities for human–machine teaming (HMT) exposure. Naval and air forces will adopt platform specific suites for specially selected operators to integrate with and leverage this emerging technology. The possession of a flexible communications means that readily adapts to virtual training will enhance planning and mission rehearsals tremendously.

Interaction, perception, cognition and visualization based multimodal communication system is yet missing. Options to communicate, express and convey information in HMT setting with multiple options, suggestions and recommendations will certainly enhance military communication, strength, engagement, security, cognition, perception as well as the ability to act confidently for a successful mission.

The objective is to develop a multimodal autonomous interactive robot for military communications. This survey reports the state of the art, what exists and what is missing, what can be done and possibilities of extension that support the military in maintaining effective communication using multimodalities. There are some separate ongoing progresses, such as in machine-enabled speech, image recognition, tracking, visualizations for situational awareness, and virtual environments. At this time, there is no integrated approach for multimodal human robot interaction that proposes a flexible and agile communication. The report briefly introduces the research proposal about multimodal interactive robot in military communication.

The purpose of this work is to optimize the monitoring of vibrations on dynamometric test rigs for railway brakes. This is a quite demanding application considering the continuous increase of performances of high-speed trains that involve higher testing specifications for brake pads and disks.

In this work, authors propose a mixed approach in which relatively simple finite element models are used to support the optimization of a diagnostic system that is used to monitor vibration levels and rotor-dynamical behavior of the machine. The model is calibrated with experimental data recorded on the same rig that must be identified and monitored. The whole process is optimized to not interfere with normal operations of the rig, using common inertial sensor and tools and are available as standard instrumentation for this kind of applications. So at the end all the calibration activities can be performed normally without interrupting the activities of the rig introducing additional costs due to system unavailability.

Proposed approach was able to identify in a very simple and fast way the vibrational behavior of the investigated rig, also giving precious information concerning the anisotropic behavior of supports and their damping. All these data are quite difficult to be found in technical literature because they are quite sensitive to assembly tolerances and to many other factors. Dynamometric test rigs are an important application widely diffused for both road and rail vehicles. Also proposed procedure can be easily extended and generalized to a wide value of machine with horizontal rotors.

Most of the studies in literature are referred to electrical motors or turbomachines operating with relatively slow transients and constant inertial properties. For investigated machines both these conditions are not verified, making the proposed application quite unusual and original with respect to current application. At the same time, there is a wide variety of special machines that are usually marginally covered by standard testing methodologies to which the proposed approach can be successfully extended.