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Article
Publication date: 25 March 2024

Xiaoxia Zhang, Jin Zhang, Peiyan Du and Guohe Wang

In this paper, the brain potential changes caused by touching fabrics for handle evaluation were recorded by event related potential (ERP) method, compared with subjective…

Abstract

Purpose

In this paper, the brain potential changes caused by touching fabrics for handle evaluation were recorded by event related potential (ERP) method, compared with subjective evaluation scores and physical index of KES, explore the cognitive mechanism of the transformation of tactile sensation into neural impulses triggered by subtle mechanical stimuli such as material, texture, density and morphology in fabrics. By combining subjective evaluation of fabric tactile sensation, objective physical properties of fabrics and objective neurobiological signals, explore the neurophysiological mechanism of tactile cognition and the signal characteristics and time process of tactile information processing.

Design/methodology/approach

The ERP technology was first proposed by a British psychologist named Grey Walter. It is an imaging technique of noninvasive brain cognition, whose potential changes are related to the human physical and mental activities. ERP is different from electroencephalography (EEG) and evoked potentials (EP) on the fact that it cannot only record stimulated physical information which is transmitted to brain, but also response to the psychological activities which related to attention, identification, comparison, memory, judgment and cognition as well as to human’s neural physiological changes which are caused by cognitive process of the feeling by stimulation.

Findings

According to potential changes in the cerebral cortex evoked by touching four types of silk fabrics, human brain received the physical stimulation in the early stage (50 ms) of fabrics handle evaluation, and the P50 component amplitude showed negative correlation with fabric smoothness sensations. Around 200 ms after tactile stimulus onset, the amplitude of P200 component show positive correlation with the softness sensation of silk fabrics. The relationship between the amplitude of P300 and the sense of smoothness and softness need further evidence to proof.

Originality/value

In this paper, the brain potential changes caused by touching fabrics for handle evaluation were recorded by event related potential (ERP) method, compared with subjective evaluation scores and physical index of KES, the results shown that the maximum amplitude of P50 component evoked by fabric touching is related to the fabrics’ smoothness and roughness emotion, which means in the early stage processing of tactile sensation, the rougher fabrics could arouse more attention. In addition, the amplitude of P200 component shows positive correlation with the softness sensation of silk fabrics.

Details

International Journal of Clothing Science and Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-6222

Keywords

Book part
Publication date: 29 January 2024

Xiaobin Luo, Junainah Jaidi and Debbra Toria Nipo

This study examines the impact of corporate performance and corporate size on corporate environmental information disclosure of A-share listed enterprises in Shanghai and Shenzhen…

Abstract

This study examines the impact of corporate performance and corporate size on corporate environmental information disclosure of A-share listed enterprises in Shanghai and Shenzhen during the period 2008–2017. In this study, corporate size (size) is represented by total assets, and corporate performance (Jzc) is represented by return on net assets. Environmental information disclosure quality (EID) is measured by the Environmental Information Disclosure Index (EIDI). Non-balanced panel data models are used. In order to eliminate the influence of unobservable factors during the sample period, year fixed effects and industry fixed effects are included. The results show that corporate size and performance both promote the improvement of EID quality. Measures such as improving corporate management efficiency and setting clear environmental performance indicators can help improve corporate competitiveness and core values, thus providing important support for improving EID quality. Future research is recommended to focus on the influence of internal corporate characteristics such as corporate nature (state-owned or not), equity structure, and executive background on EID quality.

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Keywords

Article
Publication date: 13 March 2024

Hassan Akram and Adnan Hushmat

Keeping in view the robust growth of Islamic banking around the globe, this study aims to comparatively analyze the association between liquidity creation and liquidity risk for…

Abstract

Purpose

Keeping in view the robust growth of Islamic banking around the globe, this study aims to comparatively analyze the association between liquidity creation and liquidity risk for Islamic banks (IBANs) and conventional banks (CBANs) in Pakistan and Malaysia over a period of 2004–2021. The moderating role of bank loan concentration on the aforementioned relationship is also studied.

Design/methodology/approach

Regression estimation methods such as fixed effect, random effect and generalized least square are deployed for obtaining results. Liquidity creation Burger Bouwman measure (cat fat and noncat fat) and Basel-III liquidity risk measure (liquidity coverage ratio) are also used.

Findings

The results give us insight that liquidity creation is positively and significantly related to liquidity risk in both IBANs and CBANs of Pakistan and Malaysia. This relationship has been moderated negatively (reversed) and significantly by credit concentration showing the importance of risk management and loan portfolio concentration.

Practical implications

It is analyzed that during the process of liquidity creation, IBANs in Pakistan faced more liquidity risk for both on and off-balance sheet transactions in the presence of moderation of loan concentration than IBANs in Malaysia necessitating strategic policy-making for important aspects of liquidity risk management and loan concentration while creating liquidity.

Originality/value

Such studies comparing IBANs and CBANs comparison keeping in view liquidity creation, liquidity risk and loan concentration are either limited or nonexistent.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 6 March 2024

Elok Zubaidah, Eirene Charista Dea, Ella Saparianti, Rhytia Ayu Christianty Putri, Hidayat Sujuti, Ignatius Srianta, Laura Godelive and Ihab Tewfik

This research intended the utilization of Javanese turmeric (0.4% w/v) as a kombucha substrate and analysis of its hepatoprotective activity, in comparison against nonfermented…

Abstract

Purpose

This research intended the utilization of Javanese turmeric (0.4% w/v) as a kombucha substrate and analysis of its hepatoprotective activity, in comparison against nonfermented Javanese turmeric beverage (JTB) and black tea kombucha.

Design/methodology/approach

Forty-two healthy male Balb/c mice (two- to three-week-old, 20–30 g) were divided into six groups with seven replicates each. The treatments were normal diet, normal diet + Javanese turmeric kombucha (JTK), normal diet + diethylnitrosamine (DEN), DEN + JTB, DEN + JTK, DEN + black tea kombucha. Kombuchas and JTB were given at 0.3 mL/20 g BW/d. DEN was induced intraperitoneally at a dose of 100 mg/kg. Observed biomarkers were blood serum glutamate pyruvate transaminase (SGPT) and serum glutamate oxaloacetate transaminase (SGOT) activity, serum malonaldehyde (MDA), as well as liver histology. Data were analyzed using analysis of variance.

Findings

Among DEN-induced groups, JTK significantly (p < 0.05) diminished the level of blood SGPT, SGOT and serum MDA. JTK also had lower blood SGPT (8.604 ± 2.195 U/L) and serum MDA levels (2.884 ± 0.083 nM/mL) compared to the normal group (8.604 ± 2.195 U/L and 5.050 ± 0.998 nM/mL, respectively). JTK also produced the least damaged liver-cell numbers.

Originality/value

JTK demonstrated better hepatoprotective activity compared to JTB.

Details

Nutrition & Food Science , vol. 54 no. 3
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 1 March 2024

Abongeh A. Tunyi, Geofry Areneke, Tanveer Hussain and Jacob Agyemang

This study proposes a novel measure for management’s horizon (short-termism or myopia vs long-termism or hyperopia) derived from easily obtainable firm-level accounting and stock…

Abstract

Purpose

This study proposes a novel measure for management’s horizon (short-termism or myopia vs long-termism or hyperopia) derived from easily obtainable firm-level accounting and stock market performance data. The authors use the measure to explore the impact of managements’ horizon on firms’ investment efficiency.

Design/methodology/approach

The authors rely on two commonly used but uncorrelated measures of management performance: accounting performance (return on capital employed, ROCE) and stock market performance (average abnormal return, AAR). The authors combine these measures to develop a multidimensional framework for performance, which classifies firms into four groups: efficient (high accounting and high market performance), poor (low accounting and low market performance), myopic (high accounting and low market performance) and hyperopic (low accounting and high market performance). The authors validate this framework and deploy it to explore the relationship between horizon and firms’ investment efficiency.

Findings

In validation tests, the authors show that management myopia (hyperopia) explains firms’ decision to cut (grow) research and development investments. Further, as expected, myopic (hyperopic) firms are associated with significantly more (less) accrual and real earnings management. The empirical tests on the link between horizon and investment efficiency suggest that myopic managers cut new investments while their hyperopic counterparts grow the same. Ultimately, the authors find that myopia (hyperopia) exacerbates(mitigates) the over-investment of free cash flow problem.

Originality/value

The authors introduce a framework for assessing management’s horizon using easily obtainable measures of performance. The framework explains inconsistencies in prior empirical research using different measures of performance (accounting versus market). The authors demonstrate its utility by showing that the measure explains decisions around research and development investment, earnings management and firm investments.

Details

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

Keywords

Article
Publication date: 6 February 2024

Jagdish N. Sheth, Varsha Jain and Anupama Ambika

This study aims to develop an empathetic and user-centric customer support service design model. Though service design has been a critical research focus for several decades, few…

Abstract

Purpose

This study aims to develop an empathetic and user-centric customer support service design model. Though service design has been a critical research focus for several decades, few studies focus on customer support services. As customer support gains importance as a source of competitive advantage in the present era, this paper aims to contribute to industry and academia by exploring the service design model.

Design/methodology/approach

The study adopted a theories-in-use approach to elucidate mental models based on the industry’s best practices. In-depth interviews with 62 professionals led to critical insights into customer service design development, supported by service-dominant logic and theory of mind principles.

Findings

The ensuing insights led to a model that connects the antecedents and outcomes of empathetic and user-centric customer service design. The precursors include people, processes and technology, while the results are user experience, service trust and service advocacy. The model also emphasises the significance of the user’s journey and the user service review in the overall service design.

Research limitations/implications

The model developed through this study addresses the critical gap concerning the lack of service design research in customer support services. The key insights from this study contribute to the ongoing research endeavours towards transitioning customer support services from an operational unit to a strategic value-creating function. Future scholars may investigate the applicability of the empathetic user service design across cultures and industries. The new model must be customised using real-time data and analytics across user journey stages.

Practical implications

The empathetic and user-centric design can elevate the customer service function as a significant contributor to the overall customer experience, loyalty and positive word of mouth. Practitioners can adopt the new model to provide superior customer service experiences. This original research was developed through crucial insights from interviews with senior industry professionals.

Originality/value

This research is the original work developed through the key insights from the interview with senior industry professionals.

Details

European Journal of Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0309-0566

Keywords

Book part
Publication date: 9 November 2023

Mochammad Doddy Ariefianto and Irwan Trinugroho

A banking system is essential for financial stability, especially economic growth and development. The authors investigate the dynamic linkage of key banking system stability…

Abstract

A banking system is essential for financial stability, especially economic growth and development. The authors investigate the dynamic linkage of key banking system stability measures, namely, liquidity, capital, profitability, and credit risk. To this end, the authors employ Panel Vector Autoregressive (VAR) to a panel data set of country-level banking system indicators from seven developing countries; from March 2010 to December 2020 (308 country quarter observations). A nation is selected on the basis of similar characteristics large and bank-based economy with the considerably same stage of economic development. The authors find a remarkable resilient feature of the banking system in which both liquidity risk and credit risk appears significant only in the short run (within three quarters). Shocks from both risk sources dissipate quickly, suggesting an internal mechanism is at work. This study provides evidence of how a good performance of financial safety net should be.

Details

Macroeconomic Risk and Growth in the Southeast Asian Countries: Insight from SEA
Type: Book
ISBN: 978-1-83797-285-2

Keywords

Article
Publication date: 1 January 2024

Abraham Cyril Issac, Amandeep Dhir and Michael Christofi

Mindfulness is the human ability to be fully present, aware of where we are and what we're doing. This study explores on the impact of mindfulness on different elements of…

Abstract

Purpose

Mindfulness is the human ability to be fully present, aware of where we are and what we're doing. This study explores on the impact of mindfulness on different elements of knowledge management, knowledge creation, knowledge sharing and knowledge hiding.

Design/methodology/approach

The authors undertake an inductive reasoning approach whereby they try to generate themes from specific observations and conceptualize the theory of mindfulness and knowledge transfer.

Findings

This study finds out that mindfulness critically facilitates an open environment and enhances the clarity of thought which aids in effective knowledge creation. Such a realistic understanding about the present scenario encourages employees to share knowledge and equips them to collaborate and effectively work in teams. Surprisingly, this study also finds that mindfulness increases the result orientation to the extent that employees tried to hide knowledge from their co-workers targeting certain self-desired outcomes. In other words, similar to knowledge creation and knowledge sharing, mindfulness increases agenda-based knowledge hiding.

Originality/value

The theory of mindfulness and knowledge transfer states that mindfulness increases knowledge creation, knowledge sharing and agenda-based knowledge hiding.

Details

Journal of Managerial Psychology, vol. 39 no. 3
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 27 December 2022

Kip Errett Patterson

This conceptual article presents a schematic for use with extended cybernetic recursion in living systems and applies it to the issue of hyper vigilance as a demonstration of its…

Abstract

Purpose

This conceptual article presents a schematic for use with extended cybernetic recursion in living systems and applies it to the issue of hyper vigilance as a demonstration of its utility.

Design/methodology/approach

The test-operate-test-exit (TOTE) schematic of Miller et al. (1960) is critically evaluated along with other schematics, including those of ordered cybernetics, and a new schematic is proposed, a recursive test-operate-test (rTOT), which emphasizes teleological purpose and hierarchical structure. The background psychophysiology of trauma is reviewed and then rTOT is applied to hyper vigilance, a cardinal component of post-traumatic stress disorder (PTSD).

Findings

Once the schematic was developed, it was applied to the behavior of hyper vigilance. Other applications are suggested.

Research limitations/implications

As demonstrated, the rTOT schematic has potentially wide application because of its pragmatic and detailed structure.

Practical implications

The rTOT requires careful consideration of teleological purposes for its application and is simple enough, but also complex enough, for relevant utilization. Its compact nature and adjustable hierarchy scope are good mini-max complexity solutions for cybernetic, information modeling schematics.

Social implications

The revealed teleological purpose of the trauma adaptation of hyper vigilance presents significant alternative formulation options for prevention and intervention.

Originality/value

While the rTOT schematic is derived from previous schematics, it is original in its emphasis on information processing, the teleological aspects of extended recursion and on the provision of a hierarchical structure for those recursions. It is considerably more compact than other schematics associated with the ordered cybernetics literature. The explication of the adaptation model for post-trauma consequences is significantly enhanced by the rTOT application.

Details

Kybernetes, vol. 53 no. 3
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 28 November 2023

Kamil Zawadzki, Monika Wojdyło and Joanna Muszyńska

This article aims to analyse the trait emotional intelligence (TEI) of business students of various programmes. This study aims to answer the question, to what extent these future…

Abstract

Purpose

This article aims to analyse the trait emotional intelligence (TEI) of business students of various programmes. This study aims to answer the question, to what extent these future leaders are uniformly equipped with essential emotional intelligence competences, necessary in the VUCA world.

Design/methodology/approach

The Trait Emotional Intelligence Questionnaire (TEIQue) was used to measure TEI of 120 business students. Spearman's and Tau–Kendall's rank correlation coefficients show the strength of the correlation between age and TEI level. The non-parametric Mann–Whitney U test was employed to evaluate the consistency of TEI-level distributions in selected subgroups of respondents.

Findings

Future business leaders and management specialists are unequally prepared to manage teams and organizational change effectively. Their TEI distribution is significantly different regarding the type of programme of study. Students of “social fields” (Management, Communication and Psychology in Business) show higher TEI than students of “analytical fields” (Economics, Finance and Accounting, Logistics). Master's students are characterized by higher TEI compared to undergraduates. However, there were no statistically significant differences in TEI between: full-time and part-time, female and male, as well as working and non-working students.

Practical implications

The results provide valuable guidance for organizations recruiting junior managers and for business universities.

Originality/value

This research was based on a well-established concept of emotional intelligence using a reliable research tool. The obtained results complement the existing research on TEI of various professional groups and provide a precious reference point for future, more in-depth analyses of TEI.

Details

Journal of Organizational Change Management, vol. 37 no. 1
Type: Research Article
ISSN: 0953-4814

Keywords

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