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Article
Publication date: 30 April 2024

Farzana Aman Tanima, Lee Moerman, Erin Jade Twyford, Sanja Pupovac and Mona Nikidehaghani

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the…

Abstract

Purpose

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

Design/methodology/approach

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

Findings

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Originality/value

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 31 July 2023

Daniel Šandor and Marina Bagić Babac

Sarcasm is a linguistic expression that usually carries the opposite meaning of what is being said by words, thus making it difficult for machines to discover the actual meaning…

3069

Abstract

Purpose

Sarcasm is a linguistic expression that usually carries the opposite meaning of what is being said by words, thus making it difficult for machines to discover the actual meaning. It is mainly distinguished by the inflection with which it is spoken, with an undercurrent of irony, and is largely dependent on context, which makes it a difficult task for computational analysis. Moreover, sarcasm expresses negative sentiments using positive words, allowing it to easily confuse sentiment analysis models. This paper aims to demonstrate the task of sarcasm detection using the approach of machine and deep learning.

Design/methodology/approach

For the purpose of sarcasm detection, machine and deep learning models were used on a data set consisting of 1.3 million social media comments, including both sarcastic and non-sarcastic comments. The data set was pre-processed using natural language processing methods, and additional features were extracted and analysed. Several machine learning models, including logistic regression, ridge regression, linear support vector and support vector machines, along with two deep learning models based on bidirectional long short-term memory and one bidirectional encoder representations from transformers (BERT)-based model, were implemented, evaluated and compared.

Findings

The performance of machine and deep learning models was compared in the task of sarcasm detection, and possible ways of improvement were discussed. Deep learning models showed more promise, performance-wise, for this type of task. Specifically, a state-of-the-art model in natural language processing, namely, BERT-based model, outperformed other machine and deep learning models.

Originality/value

This study compared the performance of the various machine and deep learning models in the task of sarcasm detection using the data set of 1.3 million comments from social media.

Details

Information Discovery and Delivery, vol. 52 no. 2
Type: Research Article
ISSN: 2398-6247

Keywords

Article
Publication date: 2 May 2024

Xin Fan, Yongshou Liu, Zongyi Gu and Qin Yao

Ensuring the safety of structures is important. However, when a structure possesses both an implicit performance function and an extremely small failure probability, traditional…

Abstract

Purpose

Ensuring the safety of structures is important. However, when a structure possesses both an implicit performance function and an extremely small failure probability, traditional methods struggle to conduct a reliability analysis. Therefore, this paper proposes a reliability analysis method aimed at enhancing the efficiency of rare event analysis, using the widely recognized Relevant Vector Machine (RVM).

Design/methodology/approach

Drawing from the principles of importance sampling (IS), this paper employs Harris Hawks Optimization (HHO) to ascertain the optimal design point. This approach not only guarantees precision but also facilitates the RVM in approximating the limit state surface. When the U learning function, designed for Kriging, is applied to RVM, it results in sample clustering in the design of experiment (DoE). Therefore, this paper proposes a FU learning function, which is more suitable for RVM.

Findings

Three numerical examples and two engineering problem demonstrate the effectiveness of the proposed method.

Originality/value

By employing the HHO algorithm, this paper innovatively applies RVM in IS reliability analysis, proposing a novel method termed RVM-HIS. The RVM-HIS demonstrates exceptional computational efficiency, making it eminently suitable for rare events reliability analysis with implicit performance function. Moreover, the computational efficiency of RVM-HIS has been significantly enhanced through the improvement of the U learning function.

Details

Engineering Computations, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 26 September 2023

Mohammed Ayoub Ledhem and Warda Moussaoui

This paper aims to apply several data mining techniques for predicting the daily precision improvement of Jakarta Islamic Index (JKII) prices based on big data of symmetric…

Abstract

Purpose

This paper aims to apply several data mining techniques for predicting the daily precision improvement of Jakarta Islamic Index (JKII) prices based on big data of symmetric volatility in Indonesia’s Islamic stock market.

Design/methodology/approach

This research uses big data mining techniques to predict daily precision improvement of JKII prices by applying the AdaBoost, K-nearest neighbor, random forest and artificial neural networks. This research uses big data with symmetric volatility as inputs in the predicting model, whereas the closing prices of JKII were used as the target outputs of daily precision improvement. For choosing the optimal prediction performance according to the criteria of the lowest prediction errors, this research uses four metrics of mean absolute error, mean squared error, root mean squared error and R-squared.

Findings

The experimental results determine that the optimal technique for predicting the daily precision improvement of the JKII prices in Indonesia’s Islamic stock market is the AdaBoost technique, which generates the optimal predicting performance with the lowest prediction errors, and provides the optimum knowledge from the big data of symmetric volatility in Indonesia’s Islamic stock market. In addition, the random forest technique is also considered another robust technique in predicting the daily precision improvement of the JKII prices as it delivers closer values to the optimal performance of the AdaBoost technique.

Practical implications

This research is filling the literature gap of the absence of using big data mining techniques in the prediction process of Islamic stock markets by delivering new operational techniques for predicting the daily stock precision improvement. Also, it helps investors to manage the optimal portfolios and to decrease the risk of trading in global Islamic stock markets based on using big data mining of symmetric volatility.

Originality/value

This research is a pioneer in using big data mining of symmetric volatility in the prediction of an Islamic stock market index.

Details

Journal of Modelling in Management, vol. 19 no. 3
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 30 April 2024

Omar Malla and Madhavan Shanmugavel

Parallelogram linkages are used to increase the stiffness of manipulators and allow precise control of end-effectors. They help maintain the orientation of connected links when…

Abstract

Purpose

Parallelogram linkages are used to increase the stiffness of manipulators and allow precise control of end-effectors. They help maintain the orientation of connected links when the manipulator changes its position. They are implemented in many palletizing robots connected with binary, ternary and quaternary links through both active and passive joints. This limits the motion of some joints and hence results in relative and negative joint angles when assigning coordinate axes. This study aims to provide a simplified accurate model for manipulators built with parllelogram linkages to ease the kinematics calculations.

Design/methodology/approach

This study introduces a simplified model, replacing each parallelogram linkage with a single (binary) link with an active and a passive joint at the ends. This replacement facilitates countering motion while preserving subsequent link orientations. Validation of kinematics is performed on palletizing manipulators from five different OEMs. The validation of Dobot Magician and ABB IRB1410 was carried out in real time and in their control software. Other robots from ABB, Yaskawa, Kuka and Fanuc were validated using control environments and simulators.

Findings

The proposed model enables the straightforward derivation of forward kinematics and transforms hybrid robots into equivalent serial-link robots. The model demonstrates high accuracy streamlining the derivation of kinematics.

Originality/value

The proposed model facilitates the use of classical methods like the Denavit–Hartenberg procedure with ease. It not only simplifies kinematics derivation but it also helps in robot control and motion planning within the workspace. The approach can also be implemented to simplify the parallelogram linkages of robots with higher degrees of freedom such as the IRB1410.

Details

Industrial Robot: the international journal of robotics research and application, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-991X

Keywords

Article
Publication date: 29 March 2024

Hubannur Seremet and Nazim Babacan

This paper aims to examine the static compression characteristics of cell topologies in body-centered cubic with vertical struts (BCCZ) and face-centered cubic with vertical…

Abstract

Purpose

This paper aims to examine the static compression characteristics of cell topologies in body-centered cubic with vertical struts (BCCZ) and face-centered cubic with vertical struts (FCCZ) along with novel BCCZZ and FCCZZ lattice structures.

Design/methodology/approach

The newly developed structures were obtained by adding extra interior vertical struts into the BCCZ and FCCZ configurations. The samples, composed of the AlSi10Mg alloy, were fabricated using the selective laser melting (SLM) additive manufacturing technique. The specific compressive strength and failure behavior of the manufactured lattice structures were investigated, and comparative analysis among them was done.

Findings

The results revealed that the specific strength of BCCZZ and FCCZZ samples with 0.5 mm strut diameter exhibited approximately a 23% and 18% increase, respectively, compared with the BCCZ and FCCZ samples with identical strut diameters. Moreover, finite element analysis was carried out to simulate the compressive response of the lattice structures, which could be used to predict their strength and collapse mode. The findings showed that while the local buckling of lattice cells is the major failure mode, the samples subsequently collapsed along a diagonal shear band.

Originality/value

An original and systematic investigation was conducted to explore the compression properties of newly fabricated lattice structures using SLM. The results revealed that the novel FCCZZ and BCCZZ structures were found to possess significant potential for load-bearing applications.

Details

Rapid Prototyping Journal, vol. 30 no. 4
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 1 May 2024

Ashish Paul, Bhagyashri Patgiri and Neelav Sarma

Flow induced by rotating disks is of great practical importance in several engineering applications such as rotating heat exchangers, turbine disks, pumps and many more. The…

Abstract

Purpose

Flow induced by rotating disks is of great practical importance in several engineering applications such as rotating heat exchangers, turbine disks, pumps and many more. The present research has been freshly displayed regarding the implementation of an engine oil-based Casson tri-hybrid nanofluid across a rotating disk in mass and heat transferal developments. The purpose of this study is to contemplate the attributes of the flowing tri-hybrid nanofluid by incorporating porosity effects and magnetization and velocity slip effects, viscous dissipation, radiating flux, temperature slip, chemical reaction and activation energy.

Design/methodology/approach

The articulated fluid flow is described by a set of partial differential equations which are converted into one set of higher-order ordinary differential equations (ODEs) by using convenient conversions. The numerical solution of this transformed set of ODEs has been spearheaded by using the effectual bvp4c scheme.

Findings

The acquired results show that the heat transmission rate for the Casson tri-hybrid nanofluid is intensified by, respectively, 9.54% and 11.93% when compared to the Casson hybrid nanofluid and Casson nanofluid. Also, the mass transmission rate for the Casson tri-hybrid nanofluid is augmented by 1.09% and 2.14%, respectively, when compared to the Casson hybrid nanofluid and Casson nanofluid.

Originality/value

The current investigation presents an educative response on how the flow profiles vary with changes in the inevitable flow parameters. As per authors’ knowledge, no such scrutinization has been carried out previously; therefore, our results are novel and unique.

Details

World Journal of Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 30 April 2024

Lifeng Wang, Yi Zhang, Ziwang Xiao and Long Liu

Effectively solving the large tonnage cable in the construction process due to the tensioning method of the inclined cable often appears in the overall cable force and the design…

Abstract

Purpose

Effectively solving the large tonnage cable in the construction process due to the tensioning method of the inclined cable often appears in the overall cable force and the design value of the deviation is large, cable internal strand force is not uniform, the main girder stress exceeds the limit of the problem affecting the safety of the structure.

Design/methodology/approach

In this study, the finite element method and theoretical analysis method are utilized to propose a construction control method of tensioning the whole bunch of diagonal cables in two parts according to the deformation coordination relationship between the main girder and the diagonal cables. This methodology was implemented during the actual construction of the PAIRA Bridge in Bangladesh.

Findings

Tests conducted on cable-stayed bridges using this controlled tensioning method demonstrate that the measured cable strength of a single strand exhibits an error of less than 0.15% compared to the design target cable strength. The deviation between the measured and designed cable forces ranges from 0.16% to 0.27%. Furthermore, no tensile stress is observed in both the top plate and bottom plate of the root section of the main girder, indicating a state of full-section compression throughout the entire construction process.

Originality/value

Through the comparison with the test value, it can be proved that the whole bunch of diagonal cable tensioned in two parts of the construction control method proposed in this paper can make the internal strand force more uniform, to meet the precision requirements of the site construction, to protect the safety of the bridge construction process. The method proposed in this paper is highly accurate, easy to calculate, and has a high value of popularization and application.

Details

International Journal of Structural Integrity, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-9864

Keywords

Open Access
Article
Publication date: 3 May 2024

Salim Caliskan and Hakan Akyuz

This study aims to investigate the effect of speckle pattern on displacement measurements using different speckle diameters and coverage ratios.

Abstract

Purpose

This study aims to investigate the effect of speckle pattern on displacement measurements using different speckle diameters and coverage ratios.

Design/methodology/approach

In order to compare the coverage ratio and speckle diameter during the evaluation of the correlation of digital images (DIC) study, template speckle plates were produced on a computer numerical control (CNC) punch press with 600 punches per minute. After the speckle plates were manufactured, the speckled pattern was randomly painted on a plain white side through the manufactured template plates, and then tensile tests were performed under the same loading conditions for each sample to observe displacement variation via correlation parameters.

Findings

During the manufacturing of templates with thin plates, a punch diameter of less than 1.7 mm will cause tool failure; therefore, uniform speckle size can be assessed before operation. A higher coverage ratio resulted in more accurate and reliable results in displacement data. With smaller coverage, the facet size should be increased to achieve favorable results.

Research limitations/implications

If thick template plates are selected, speckle painting cannot be done properly; therefore, template thickness shall also be assessed before operation.

Practical implications

For randomly distributed DIC templates, increasing coverage beyond 50% does not make sense due to difficulties in the production process in the punch press.

Originality/value

Evaluating DIC results via templates manufactured in a punch press with different speckle diameters and coverage ratios is a new topic in literature.

Details

Journal of Intelligent Manufacturing and Special Equipment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2633-6596

Keywords

Article
Publication date: 7 May 2024

Xinzhe Li, Qinglong Li, Dasom Jeong and Jaekyeong Kim

Most previous studies predicting review helpfulness ignored the significance of deep features embedded in review text and instead relied on hand-crafted features. Hand-crafted and…

Abstract

Purpose

Most previous studies predicting review helpfulness ignored the significance of deep features embedded in review text and instead relied on hand-crafted features. Hand-crafted and deep features have the advantages of high interpretability and predictive accuracy. This study aims to propose a novel review helpfulness prediction model that uses deep learning (DL) techniques to consider the complementarity between hand-crafted and deep features.

Design/methodology/approach

First, an advanced convolutional neural network was applied to extract deep features from unstructured review text. Second, this study used previous studies to extract hand-crafted features that impact the helpfulness of reviews and enhance their interpretability. Third, this study incorporated deep and hand-crafted features into a review helpfulness prediction model and evaluated its performance using the Yelp.com data set. To measure the performance of the proposed model, this study used 2,417,796 restaurant reviews.

Findings

Extensive experiments confirmed that the proposed methodology performs better than traditional machine learning methods. Moreover, this study confirms through an empirical analysis that combining hand-crafted and deep features demonstrates better prediction performance.

Originality/value

To the best of the authors’ knowledge, this is one of the first studies to apply DL techniques and use structured and unstructured data to predict review helpfulness in the restaurant context. In addition, an advanced feature-fusion method was adopted to better use the extracted feature information and identify the complementarity between features.

研究目的

大多数先前预测评论有用性的研究忽视了嵌入在评论文本中的深层特征的重要性, 而主要依赖手工制作的特征。手工制作和深层特征具有高解释性和预测准确性的优势。本研究提出了一种新颖的评论有用性预测模型, 利用深度学习技术来考虑手工制作特征和深层特征之间的互补性。

研究方法

首先, 采用先进的卷积神经网络从非结构化的评论文本中提取深层特征。其次, 本研究利用先前研究中提取的手工制作特征, 这些特征影响了评论的有用性并增强了其解释性。第三, 本研究将深层特征和手工制作特征结合到一个评论有用性预测模型中, 并使用Yelp.com数据集对其性能进行评估。为了衡量所提出模型的性能, 本研究使用了2,417,796条餐厅评论。

研究发现

广泛的实验验证了所提出的方法优于传统的机器学习方法。此外, 通过实证分析, 本研究证实了结合手工制作和深层特征可以展现出更好的预测性能。

研究创新

据我们所知, 这是首个在餐厅评论预测中应用深度学习技术, 并结合了结构化和非结构化数据来预测评论有用性的研究之一。此外, 本研究采用了先进的特征融合方法, 更好地利用了提取的特征信息, 并识别了特征之间的互补性。

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