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1 – 10 of 35
Article
Publication date: 19 December 2022

Hui Zhao, Yuanyuan Ge and Weihan Wang

This study aims to improve the offshore wind farm (OWF) site selection evaluation index system and establishes a decision-making model for OWF site selection. It is expected to…

Abstract

Purpose

This study aims to improve the offshore wind farm (OWF) site selection evaluation index system and establishes a decision-making model for OWF site selection. It is expected to provide helpful references for the progress of offshore wind power.

Design/methodology/approach

Firstly, this paper establishes an evaluation criteria system for OWF site selection, considering six criteria (wind resource, environment, economic, technical, social and risk) and related subcriteria. Then, the Criteria Importance Though Intercrieria Correlation (CRITIC) method is introduced to figure out the weights of evaluation indexes. In addition, the cumulative prospect theory and technique for order preference by similarity to an ideal solution (CPT-TOPSIS) method are employed to construct the OWF site selection decision-making model. Finally, taking the OWF site selection in China as an example, the effectiveness and robustness of the framework are verified by sensitivity analysis and comparative analysis.

Findings

This study establishes the OWF site selection evaluation system and constructs a decision-making model under the spherical fuzzy environment. A case of China is employed to verify the effectiveness and feasibility of the model.

Originality/value

In this paper, a new decision-making model is proposed for the first time, considering the ambiguity and uncertainty of information and the risk attitudes of decision-makers (DMs) in the decision-making process.

Details

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

Keywords

Content available
Book part
Publication date: 29 January 2024

Abstract

Details

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

Article
Publication date: 16 April 2024

Chaofan Wang, Yanmin Jia and Xue Zhao

Prefabricated columns connected by grouted sleeves are increasingly used in practical projects. However, seismic fragility analyses of such structures are rarely conducted…

Abstract

Purpose

Prefabricated columns connected by grouted sleeves are increasingly used in practical projects. However, seismic fragility analyses of such structures are rarely conducted. Seismic fragility analysis has an important role in seismic hazard evaluation. In this paper, the seismic fragility of sleeve connected prefabricated column is analyzed.

Design/methodology/approach

A model for predicting the seismic demand on sleeve connected prefabricated columns has been created by incorporating engineering demand parameters (EDP) and probabilities of seismic failure. The incremental dynamics analysis (IDA) curve clusters of this type of column were obtained using finite element analysis. The seismic fragility curve is obtained by regression of Exponential and Logical Function Model.

Findings

The IDA curve cluster gradually increased the dispersion after a peak ground acceleration (PGA) of 0.3 g was reached. For both columns, the relative displacement of the top of the column significantly changed after reaching 50 mm. The seismic fragility of the prefabricated column with the sleeve placed in the cap (SPCA) was inadequate.

Originality/value

The sleeve was placed in the column to overcome the seismic fragility of prefabricated columns effectively. In practical engineering, it is advisable to utilize these columns in regions susceptible to earthquakes and characterized by high seismic intensity levels in order to mitigate the risk of structural damage resulting from ground motion.

Details

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

Keywords

Article
Publication date: 20 February 2024

Nathalie Liechti García and Albert Sesé

A crucial issue in educational management refers to helping teachers reach their full potential and manage their talents. Although managing talent is advised as an essential…

Abstract

Purpose

A crucial issue in educational management refers to helping teachers reach their full potential and manage their talents. Although managing talent is advised as an essential resource for organizational transformation to maximize performance and to promote a school’s knowledge capital increase, Teachers’ talent management (TTM) is not an agreed-upon concept in the literature. The aim of this study is threefold: (1) to propose a theoretical and operational TTM definition, (2) to develop a test to measure TTM and (3) to discuss the value of TTM implementation in educational settings.

Design/methodology/approach

A psychometric validation design according to international standards for test development is implemented. A cross-sectional intentional sampling with 200 schools is used for obtaining reliability and validity evidence. We operationalized TTM using 9 factors (10 items per factor, 6-point Likert scale): attraction, selection, development, retention, succession, climate, culture, evaluation and knowledge management.

Findings

Results show adequate evidence of reliability and validity, focusing on items' content and latent structure. The combined use of structural equation models (SEM) and psychometric networks (PN) detects a six-factor model with a test reduced version including 61 items, getting 64.28% of the total explained variance and adequate reliability indices and factor loadings.

Originality/value

The Teachers' Talent Management Assessment Test (TTMAT) can contribute educational institutions to create a culture of excellence and deliver the best possible education to their students. Educational transformation will only happen if teachers are professionalized, trained, motivated and supported to inspire and to guide their learners to reach their objectives and well-being.

Details

International Journal of Educational Management, vol. 38 no. 2
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 26 April 2024

Chao Zhang, Zenghao Cao, Zhimin Li, Weidong Zhu and Yong Wu

Since the implementation of the regulatory inquiry system, research on its impact on information disclosure in the capital market has been increasing. This article focuses on a…

Abstract

Purpose

Since the implementation of the regulatory inquiry system, research on its impact on information disclosure in the capital market has been increasing. This article focuses on a specific area of study using Chinese annual report inquiry letters as the basis. From a text mining perspective, we explore whether the textual information contained in these inquiry letters can help predict financial restatement behavior of the inquired companies.

Design/methodology/approach

Python was used to process the data, nonparametric tests were conducted for hypothesis testing and indicator selection, and six machine learning models were employed to predict financial restatements.

Findings

Some text feature indicators in the models that exhibit significant differences are useful for predicting financial restatements, particularly the proportion of formal positive words and stopwords, readability, total word count and certain textual topics. Securities regulatory authorities are increasingly focusing on the accounting and financial aspects of companies' annual reports.

Research limitations/implications

This study explores the textual information in annual report inquiry letters, which can provide insights for other scholars into research methods and content. Besides, it can assist with decision making for participants in the capital market.

Originality/value

We use information technology to study the textual information in annual report inquiry letters and apply it to forecast financial restatements, which enriches the research in the field of regulatory inquiries.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Open Access
Article
Publication date: 20 March 2023

Kudakwashe Chirambwi

This paper argues for the need to use multiple sources and methods that respond to research challenges presented by new forms of war. There are methodological constraints and…

Abstract

Purpose

This paper argues for the need to use multiple sources and methods that respond to research challenges presented by new forms of war. There are methodological constraints and contention on the superiority given to positivist and interpretivist research designs when doing fieldwork in war situations, hence there is a need to use integrated data generation techniques. The combined effect of severe limitations of movement for both the researcher and researched fragmented data because of polarized views about the causes of the war and unpredictable events that make information hard to come by militate against systematic, organised and robust data generation. The purpose of this paper, therefore, is to make fieldwork researchers understand significant research problems unique to war zones.

Design/methodology/approach

This research was guided by the postmodernist mode of thought which challenges standardised research traditions. Fieldwork experiences in Cabo suggest the need to use the composite strategies that rely on the theoretical foundation of integrative and creative collection of data when doing research in violent settings.

Findings

The fieldwork experiences showed that the standardised, conventional and valorised positivist and ethnographic research strategies may not sufficiently facilitate understanding of the dynamics of war. There should not be firm rules, guidelines or regulations governing the actions of the researcher in conflict. As such, doing research in violent settings require reflexivity, flexibility and creativity in research strategies that respond to rapid changes. Research experiences in Mozambique show the need to use blended methods that include even less structured methodologies.

Originality/value

Fieldwork experiences in Cabo challenges researchers who cling to standardised research traditions which often hamper awareness of new postmodernist mode of thought applicable to war settings. It is essential to study the nature of African armed conflicts by combining creativity and flexibility in the selection of research strategies.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 2
Type: Research Article
ISSN: 2042-6747

Keywords

Article
Publication date: 23 April 2024

Yong Liu, Xue-ge Guo, Qin Jiang and Jing-yi Zhang

We attempt to construct a grey three-way conflict analysis model with constraints to deal with correlated conflict problems with uncertain information.

Abstract

Purpose

We attempt to construct a grey three-way conflict analysis model with constraints to deal with correlated conflict problems with uncertain information.

Design/methodology/approach

In order to address these correlated conflict problems with uncertain information, considering the interactive influence and mutual restraints among agents and portraying their attitudes toward the conflict issues, we utilize grey numbers and three-way decisions to propose a grey three-way conflict analysis model with constraints. Firstly, based on the collected information, we introduced grey theory, calculated the degree of conflict between agents and then analyzed the conflict alliance based on the three-way decision theory. Finally, we designed a feedback mechanism to identify key agents and key conflict issues. A case verifies the effectiveness and practicability of the proposed model.

Findings

The results show that the proposed model can portray their attitudes toward conflict issues and effectively extract conflict-related information.

Originality/value

By employing this approach, we can provide the answers to Deja’s fundamental questions regarding Pawlak’s conflict analysis: “what are the underlying causes of conflict?” and “how can a viable consensus strategy be identified?”

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 5 April 2024

Felipe Sales Nogueira, João Luiz Junho Pereira and Sebastião Simões Cunha Jr

This study aims to apply for the first time in literature a new multi-objective sensor selection and placement optimization methodology based on the multi-objective Lichtenberg…

20

Abstract

Purpose

This study aims to apply for the first time in literature a new multi-objective sensor selection and placement optimization methodology based on the multi-objective Lichtenberg algorithm and test the sensors' configuration found in a delamination identification case study.

Design/methodology/approach

This work aims to study the damage identification in an aircraft wing using the Lichtenberg and multi-objective Lichtenberg algorithms. The former is used to identify damages, while the last is associated with feature selection techniques to perform the first sensor placement optimization (SPO) methodology with variable sensor number. It is applied aiming for the largest amount of information about using the most used modal metrics in the literature and the smallest sensor number at the same time.

Findings

The proposed method was not only able to find a sensor configuration for each sensor number and modal metric but also found one that had full accuracy in identifying delamination location and severity considering triaxial modal displacements and minimal sensor number for all wing sections.

Originality/value

This study demonstrates for the first time in the literature how the most used modal metrics vary with the sensor number for an aircraft wing using a new multi-objective sensor selection and placement optimization methodology based on the multi-objective Lichtenberg algorithm.

Article
Publication date: 5 March 2024

Sana Ramzan and Mark Lokanan

This study aims to objectively synthesize the volume of accounting literature on financial statement fraud (FSF) using a systematic literature review research method (SLRRM). This…

Abstract

Purpose

This study aims to objectively synthesize the volume of accounting literature on financial statement fraud (FSF) using a systematic literature review research method (SLRRM). This paper analyzes the vast FSF literature based on inclusion and exclusion criteria. These criteria filter articles that are present in the accounting fraud domain and are published in peer-reviewed quality journals based on Australian Business Deans Council (ABDC) journal ranking. Lastly, a reverse search, analyzing the articles' abstracts, further narrows the search to 88 peer-reviewed articles. After examining these 88 articles, the results imply that the current literature is shifting from traditional statistical approaches towards computational methods, specifically machine learning (ML), for predicting and detecting FSF. This evolution of the literature is influenced by the impact of micro and macro variables on FSF and the inadequacy of audit procedures to detect red flags of fraud. The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.

Design/methodology/approach

This paper chronicles the cluster of narratives surrounding the inadequacy of current accounting and auditing practices in preventing and detecting Financial Statement Fraud. The primary objective of this study is to objectively synthesize the volume of accounting literature on financial statement fraud. More specifically, this study will conduct a systematic literature review (SLR) to examine the evolution of financial statement fraud research and the emergence of new computational techniques to detect fraud in the accounting and finance literature.

Findings

The storyline of this study illustrates how the literature has evolved from conventional fraud detection mechanisms to computational techniques such as artificial intelligence (AI) and machine learning (ML). The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.

Originality/value

This paper contributes to the literature by providing insights to researchers about why the evolution of accounting fraud literature from traditional statistical methods to machine learning algorithms in fraud detection and prediction.

Details

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

Keywords

Article
Publication date: 12 September 2023

Roberto Falcão, Eduardo Cruz, Murilo Costa Filho and Maria Elo

The purpose of this paper is to discuss the issues in studying hard-to-reach or dispersed populations, with particular focus on methodologies used to collect data and to…

Abstract

Purpose

The purpose of this paper is to discuss the issues in studying hard-to-reach or dispersed populations, with particular focus on methodologies used to collect data and to investigate dispersed migrant entrepreneurs, illustrating shortcomings, pitfalls and potentials of accessing and disseminating research to hard-to-reach populations of migrant entrepreneurs.

Design/methodology/approach

A mixed methodology is proposed to access hard-to-reach or dispersed populations, and this paper explores these using a sample of Brazilian migrants settled in different countries of the world.

Findings

This paper explores empirical challenges, illustrating shortcomings, pitfalls and potentials of accessing and disseminating research to hard-to-reach populations of migrant entrepreneurs. It provides insights by reporting research experiences developed over time by this group of researchers, reflecting a “mixing” of methods for accessing respondents, contrasting to a more rigid, a-priori, mixed methods approach.

Originality/value

The main contribution of this paper is to showcase experiences from, and suitability of, remote data collection, especially for projects that cannot accommodate the physical participation of researchers, either because of time or cost constraints. It reports on researching migrant entrepreneurship overseas. Remote digital tools and online data collection are highly relevant due to time- and cost-efficiency, but also represent solutions for researching dispersed populations. These approaches presented allow for overcoming several barriers to data collection and present instrumental characteristics for migrant research.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 1/2
Type: Research Article
ISSN: 0144-333X

Keywords

1 – 10 of 35