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The article investigates the patterns of asset impairment recognition in search of signs of “big bath” earnings management practices across an internationally diversified sample of public companies. It also elucidates the incentives that may underlie such practices and explores possible safeguards embedded in the existing corporate governance mechanisms.

The article applied static panel and binary logit models to an international firm-level panel dataset of 1045 public companies observed between 2003 and 2018.

Our empirical results suggest that recognition of asset impairment has no determinate impact on earnings volatility. Investigating the possibility of “big bath” earnings management practices, the authors found no impact of asset impairment recognition on total senior executive compensation in firms, which pay performance-based remuneration. The quality of corporate governance has appeared to impact the firms’ intertemporal proclivity to recognize asset impairment with those having the more entrenched and management-controlled boards being more likely to time impairment recognition by delaying it during exceptionally good and exceptionally bad years. While generally unlikely, recognition of asset impairment in a period with a recorded negative operating performance is found to be closely associated with key executive departures.

The article corroborates the salient role of corporate governance mechanisms in shaping the intertemporal patterns of asset impairment recognition. The possible remedies to the phenomenon should be derived therefrom.

In recent years, railway systems worldwide have faced challenges such as the modernization of engineering projects, efficient management of intelligent digital railway equipment, rapid growth in passenger and freight transport demands, customized transport services and ubiquitous transport safety. The transformation toward intelligent digital transformation in railways has emerged as an effective response to the formidable challenges confronting the railway industry, thereby becoming an inevitable global trend in railway development.

This paper, therefore, conducts a comprehensive analysis of the current state of global railway intelligent digital transformation, focusing on the characteristics and applications of intelligent digital transformation technology. It summarizes and analyzes relevant technologies and applicable scenarios in the realm of railway intelligent digital transformation, theoretically elucidating the development process of global railway intelligent digital transformation and, in practice, providing guidance and empirical examples for railway intelligence and digital transformation.

Digital and intelligent technologies follow a wave-like pattern of continuous iterative evolution, progressing from the early stages, to a period of increasing attention and popularity, then to a phase of declining interest, followed by a resurgence and ultimately reaching a mature stage.

The results offer reference and guidance to fully leverage the opportunities presented by the latest wave of the digitalization revolution, accelerate the overall upgrade of the railway industry and promote global collaborative development in railway intelligent digital transformation.

Recognizing novel entrepreneurial opportunities arising from a crisis is of paramount importance for firms. Hence, understanding the pivotal factors that facilitate firms in this endeavor holds significant value. This study delves into such factors within a representative empirical context impacted by a crisis, drawing insights from existing literature on opportunity recognition during such tumultuous periods.

The authors conducted a qualitative inspection of 14 Italian firms during the COVID-19 pandemic crisis. The authors collected a rich body of multi-source qualitative data, including 34 interviews (with senior managers and entrepreneurs) and secondary data (press releases, videos, web interviews, newspapers, reports and academic articles) in two phases (March–August 2020 and September–December 2020).

The results suggest the existence of a process model of opportunity recognition during crises based on five entrepreneurial influencing factors (entrepreneurial knowledge, entrepreneurial alertness, entrepreneurial proclivity, entrepreneurial personality and entrepreneurial purpose).

Various scholars have highlighted that, in times of crises, it is not easy and indeed very challenging for entrepreneurs to identify novel entrepreneurial opportunities. However, recent research has shown that crises can also positively impact entrepreneurs and their capacity to identify new entrepreneurial opportunities. Given these findings, not much research has analyzed the process by which entrepreneurs identify novel entrepreneurial opportunities during crises. This study shows that some entrepreneurial influencing factors are very important to identify new entrepreneurial opportunities during crises.

A deteriorating security situation and an increased need for defence equipment calls for new forms of collaboration between Armed Forces and the defence industry. This paper aims to investigate the ways in which the accelerating demand for increased security of supply of equipment and supplies to the Armed Forces requires adaptability in the procurement process that is governed by laws on public procurement (PP).

This paper is based on a review of current literature as well as empirical data obtained through interviews with representatives from the Swedish Defence Materiel Administration and the Swedish defence industry.

Collaboration with the globalized defence industry requires new approaches, where the PP rules make procurement of a safe supply of defence equipment difficult.

The study's empirical data and findings are based on the Swedish context. In order to draw more general conclusions in a defence context, the study should be expanded to cover more nations.

The findings will enable the defence industry and the procurement authorizations to better understand the requirements of Armed Forces, and how to cooperate under applicable legal and regulatory requirements.

The paper extends the extant body of academic knowledge of the security of supply into the defence sector. It serves as a first step towards articulating a call for new approaches to collaboration in defence supply chains.

The paper aims to solve the problem of personnel intrusion identification within the limits of high-speed railways. It adopts the fusion method of millimeter wave radar and camera to improve the accuracy of object recognition in dark and harsh weather conditions.

This paper adopts the fusion strategy of radar and camera linkage to achieve focus amplification of long-distance targets and solves the problem of low illumination by laser light filling of the focus point. In order to improve the recognition effect, this paper adopts the YOLOv8 algorithm for multi-scale target recognition. In addition, for the image distortion caused by bad weather, this paper proposes a linkage and tracking fusion strategy to output the correct alarm results.

Simulated intrusion tests show that the proposed method can effectively detect human intrusion within 0–200 m during the day and night in sunny weather and can achieve more than 80% recognition accuracy for extreme severe weather conditions.

(1) The authors propose a personnel intrusion monitoring scheme based on the fusion of millimeter wave radar and camera, achieving all-weather intrusion monitoring; (2) The authors propose a new multi-level fusion algorithm based on linkage and tracking to achieve intrusion target monitoring under adverse weather conditions; (3) The authors have conducted a large number of innovative simulation experiments to verify the effectiveness of the method proposed in this article.

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 paper is to advance the understanding of paradoxes, underlying tensions and potential management strategies when integrating digital technologies into existing lean-based production systems (LPSs), with the aim of achieving synergies and fostering the development of production systems.

This study adopts a collaborative management research (CMR) approach to identify patterns of organisational tensions and paradoxes and explore management strategies to overcome them. The data were collected through interviews and focus group interviews with experts on lean and/or digital technologies from the companies, from documents and from workshops with the in-case researchers.

The findings of this paper provide insights into the salient organisational paradoxes embraced in the integration of digital technologies in LPS by identifying different aspects of the performing, organising, learning and belonging paradoxes. Furthermore, the findings demonstrate the intricacies and relatedness between different paradoxes and their resolutions, and more specifically, how a resolution strategy adopted to manage one paradox might unintentionally generate new tensions. This, in turn, calls for either re-contextualising actions to counteract the drift or the adoption of new resolution strategies.

This paper adds perspective to operations management (OM) research through the use of paradox theory, and we (1) provide a fine-grained perspective on why integration sometimes “fails” and label the forces of internal drift as mechanisms of imbalances and (2) provide detailed insights into how different management and resolution strategies are adopted, especially by identifying re-contextualising actions as a key to rebalancing organisational paradoxes in favour of the integration of digital technologies in LPSs.

Parents whose children have undergone an autism assessment often describe the process as extremely stressful. This affects how parents engage with services post-diagnosis, meaning less likelihood of using subsequent service support despite struggling to cope. Since parents already report many barriers to accessing services, e.g. long waiting lists, lack of co-ordination and limited resources (Sapiets et al. 2023), negative experiences during assessment should not pose another potential barrier to engagement. This study aimed to address how families’ needs can be better met during the assessment process.

In this qualitative study, the author conducted semi-structured interviews with 11 parents whose child had undergone an autism assessment in the last five years. Thematic analysis determined key themes.

The six themes were: clarity and communication, access to support and resources, aftercare, recognition of parent concerns, personalisation of the assessment process and concerns around the use of personal protective equipment/online assessments. These themes led to criteria to assess the quality of autism assessment services in line with parent perspectives.

These parent-informed criteria could facilitate the consideration of parents’ views into service evaluations of autism assessment services across the UK.

Previous research indicates that the autism assessment experience is often extremely stressful and overwhelming for families (Crane et al., 2016). Despite this, guidance to improve autism services rarely prioritises the opinions and experiences of service-users and their families. The criteria presented here were derived from themes identified by interviewing parents on their experiences of the autism assessment process, thus shifting the focus onto service-users.

The purpose of this study is to address the challenges faced by rural areas and promote their sustainable development. It emphasizes the importance of re-establishing connections and cultivating a sense of belonging within rural communities, while safeguarding their cultural heritage. The study explores the potential of digital and creative tools in enhancing learning, supporting food production and tourism, facilitating research and providing engaging experiences. It also examines the economic condition of rural areas and the potential for their contribution to the national economy. Additionally, the study highlights the significance of sustainable community development, the role of rural areas in resilience and climate change adaptation and the complexities surrounding rural migration. The aim is to provide insights and recommendations for policymakers and stakeholders involved in rural development initiatives, focusing on the Mediterranean region.

This study develops an understanding of the role of digital and creative strategies in rural communities, highlighting their significance in preserving food heritage, culture and community capital while driving economic development. It specifically focuses on the Unesco Intangible Mediterranean Diet (UIMD) as a potential catalyst for regeneration through the integration of creative and digital tools and three cases are presented. The first is the impact of the Future Food Institute (FFI) ecosystem in the Living Lab in Pollica (Salerno, Italy); the second focuses on the digital tools provided by the CKF to support rural areas; and the third is a new identity and promotion of territorial development, co-designed in the Val di Vara (VdV) a rural region of the Ligurian inland in Italy, through digital strategies, heritage preservation and slow tourism development. The three cases highlight different ways of enhancing environmental and cultural heritage and demonstrate how collaborative creativity and digital tools contribute to the co-construction of knowledge and addressing critical issues to promote sustainable growth in rural areas.

The findings of this study indicate that re-establishing connections and fostering a sense of belonging within rural communities is crucial for their sustainable development. The use of digital and creative tools presents significant opportunities in enhancing various aspects such as learning, food production, tourism and research in rural areas. The study also reveals the potential economic contributions of rural areas to the national economy. It emphasizes the importance of sustainable community development and highlights the role of rural areas in resilience and climate change adaptation. Additionally, the study addresses the complexities surrounding rural migration and emphasizes the need for comprehensive policies to ensure the well-being and rights of migrant workers. The insights and recommendations provided in this study aim to guide policymakers and stakeholders involved in rural development initiatives, particularly in the Mediterranean region.

Nonetheless, it is imperative to acknowledge certain limitations within the scope of this study, primarily associated with the specific sample selection, potentially influencing the broader applicability of the findings. There is potential to explore a wider geographic area in future research. Additionally, the research underscores the importance of conducting further inquiries into certain aspects that have received limited attention. Living labs are a relatively recent phenomenon, warranting further in-depth scientific research. Additionally, the existing literature on this subject is often limited in scope.

The study and project aim to illustrate the feasibility of initiating a transformative process, centered on a visionary approach with a core focus on creative knowledge and the Mediterranean diet as a way of life, to revitalize marginalized communities. Furthermore, it seeks to emphasize that these neglected regions possess untapped potential for innovative ideas and opportunities. Rural communities, in their role as farmers of primary goods, are the ones who nurture the environment, and the landscape, and are the true protagonists of every era. Rurality is the place that preserves the most resources and potential in terms of biodiversity and rural knowledge. Every territory, like every human being, has its own characteristics and vocations to pursue. The existing Genius Loci is already an existing value that requires policies and governance to rediscover roots, identity and worth. The stratification of existing collective intelligence must become central and must be individually assessed and enhanced, also taking advantage of new digital technologies.

The social implications of this study are significant. By emphasizing the importance of re-establishing connections and cultivating a sense of belonging within rural communities, the study recognizes the social value of strong community ties. This can lead to increased social cohesion, a sense of identity and improved overall well-being within rural areas. The study also highlights the potential of digital and creative tools in enhancing learning, which can contribute to the empowerment and educational opportunities of individuals in rural communities. Furthermore, by promoting sustainable community development and addressing the complexities surrounding rural migration, the study acknowledges the social impact of inclusive policies that protect the rights and well-being of both local populations and migrant workers. Overall, the study's recommendations have the potential to foster social resilience, equity and a more vibrant social fabric within rural areas.

This study can offer valuable insights and recommendations for policymakers and stakeholders involved in rural development initiatives, particularly those focused on preserving food and cultural heritage in rural areas. By analyzing real-life examples, it bridges the gap between theory and practice, illustrating how these ideas have been effectively applied in specific contexts. This paper emphasizes the potential of the Mediterranean Diet as a sustainable and nutritious model with sociocultural, health, economic and environmental benefits, highlighting the importance of bottom-up approaches that empower local communities as custodians of knowledge and culture. It also provides practical strategies, such as investments in educational programs, the establishment of international campuses and the use of multichannel platforms for immersive experiences, which can be adapted for broader rural development initiatives, promoting sustainability and community engagement.

This study aims to explore the resource development process implemented by a small consulting firm, active in a traditional industrial context, pursuing the innovation path to develop solutions within the Industry 4.0 (I4.0) domain.

This study undertakes a single qualitative case study of Sinergia, an Italian innovative small consulting firm. The case study is analyzed through critical events and adopting the 4 R model, developed within the industrial marketing and purchasing (IMP) approach.

The analysis highlights a transition from knowledge broker to solution provider, based on a process of networking, with a relevant strategizing effort, and of assembling internal, external and shared resources. Three patterns in the evolution of the company’s innovation path emerge: resource-oriented networking, hybrid resource development and resource assembly.

The empirical study provides novel empirical evidence over localized innovation processes in I4.0 by exploring the innovation path pursued by a small consulting firm in connection with the local business. The study represents a theoretical development in terms of the 4 R model as it suggests the need to further conceptualize the category of technical resources – including products and facilities – in the increasingly complex I4.0 domain and provides insights on the changing role of actors in networks underpinned by emerging resource structures.