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Article
Publication date: 13 September 2021

Siew H. Chan, Qian Song, Pailin Trongmateerut and Laurie H. Rivera

Extending the study of Chan et al. (2016), this paper aims to focus on specific aspects of performance (conceptual and factual knowledge) to provide insight into whether…

Abstract

Purpose

Extending the study of Chan et al. (2016), this paper aims to focus on specific aspects of performance (conceptual and factual knowledge) to provide insight into whether computer game attributes designed into Prrinciples Aren’t That Hard (PATH) improve performance.

Design/methodology/approach

A between-subjects experiment is conducted to test the hypotheses. The experimental and control groups are PATH and traditional paper medium, respectively.

Findings

The results reveal that PATH users perform better on the conceptual knowledge questions compared to the traditional paper medium users. No significant difference in performance on the factual knowledge (computational) questions is found between PATH and traditional paper medium users.

Research limitations/implications

This study demonstrates that PATH creates an engaging learning environment, which facilitates the acquisition of conceptual knowledge and improved (conceptual) performance. Research can investigate whether technology may be used to facilitate automation of computational tasks which downplay the importance of computational skills (factual knowledge) and focus on the design of computer game attributes in educational or training programs to enhance conceptual knowledge and (conceptual) performance.

Practical implications

The findings of this study will assist educators and educational technology developers to identify and design motivation-enhancing computer game features to promote remember and understand cognitive processes which improve (conceptual) performance.

Originality/value

Game-based learning serves as the underlying theoretical framework for the design of PATH used in an experimental study to examine the positive effects of motivation-enhancing computer game attributes on remember and understand cognitive processes which facilitate (conceptual) performance. This study also uses separate measures of performance; that is, conceptual and factual knowledge, to provide additional insight into the findings of Chan et al. (2016).

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1834-7649

Keywords

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Article
Publication date: 20 August 2020

Siew H. Chan, Timothy S. Creel, Qian Song and Yuliya V. Yurova

This study aims to investigate the relationship between companies filing versus those not filing corporate social responsibility (CSR) reports and corporate governance.

Abstract

Purpose

This study aims to investigate the relationship between companies filing versus those not filing corporate social responsibility (CSR) reports and corporate governance.

Design/methodology/approach

The websites of US publicly traded companies were examined for commitment to CSR or sustainability reporting based on the preparation of voluntary reports. This information provided the CSR measure, the key independent variable in this study. The data used to compute discretionary accruals (based on the modified Jones model) were obtained from Compustat. Data on auditor tenure were retrieved from Audit Analytics. The number of members and financial experts on an audit committee were gathered from proxy reports filed with the US Securities and Exchange Commission.

Findings

Companies filing CSR reports have higher audit quality, higher audit committee quality, increased auditor tenure and lower auditor dismissal compared to those not filing CSR reports. The findings support stakeholder theory.

Research limitations/implications

This study’s utilization of multiple measures of corporate governance provides insight into the robustness of the relationship between CSR reporting and corporate governance. Further, this research uses a different measure of CSR reporting; that is, companies that voluntarily prepared separate CSR reports following or not following the Global Reporting Initiative (GRI) guidelines compared to reports prepared following the GRI guidelines. This approach increases the size and diversity (i.e. industries) of the sample (Kolk, 2003; Waddock and Graves, 1997).

Practical implications

The findings suggest that companies engage in CSR reporting to indicate strong corporate governance.

Originality/value

This study uses multiple measures of corporate governance to demonstrate the positive relationship between CSR behavior (measured via filing of CSR reports) and corporate governance.

Details

International Journal of Accounting & Information Management, vol. 29 no. 1
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 1 September 2020

Siew H. Chan and Qian Song

This study tests a research model for promoting understanding of the responsibility attribution process.

Abstract

Purpose

This study tests a research model for promoting understanding of the responsibility attribution process.

Design/methodology/approach

A between-subjects experiment was conducted to test the hypotheses.

Findings

The results reveal that counterfactual thinking about how a system failure could have been prevented moderates the effect of cause of misstatement on perceived control. Counterfactual thinking about how an audit failure could have been avoided also moderates the effect of perceived control on causal account. Additionally, causal account mediates the effect of perceived control on responsibility judgment of an audit firm. Inclusion of audit firm size and auditor systems competency as control variables in the hypothesis tests and as grouping variables in the invariance tests does not alter the model results.

Research limitations/implications

Research can guide the audit profession on development of innovative strategies for detecting fraud to protect the interests of decision-makers. Strategies can also be devised to prompt users to consider relevant factors to enhance their ability to arrive at an accurate assessment of an audit firm’s responsibility for an audit failure.

Practical implications

Regulators may need to address whether availability of advanced data analytic tools increases the audit firms’ responsibility for presenting convincing evidence suggesting due diligence in the audit work in the event of an audit failure.

Originality/value

This study examines the process variables influencing responsibility judgment of an audit firm. Elicitation of counterfactual thoughts before the participants responded to the questions measuring the process and dependent variables facilitates discernment of the intensity of counterfactual thinking on the variables examined in the research model.

Details

International Journal of Accounting & Information Management, vol. 29 no. 1
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 2 November 2017

Yang Gu, Qian Song, Ming Ma, Yanghuan Li and Zhimin Zhou

Aiding information is frequently adopted to calibrate the errors from inertia-generated trajectories in pedestrian positioning. However, existing calibration methods lack…

Abstract

Purpose

Aiding information is frequently adopted to calibrate the errors from inertia-generated trajectories in pedestrian positioning. However, existing calibration methods lack interior connections and unanimity, making it difficult to incorporate multiple sources of aiding information. This paper aims to propose a unanimous anchor-based trajectory calibration framework, which is expandable to encompass different types of anchor information.

Design/methodology/approach

The concept of anchors is introduced to represent different types of aiding information, which are, in essence, different constraint conditions on inertia-derived raw trajectories. The foundation of the framework is a particle filter which is implemented based on various particle weight updating strategies using diverse types of anchor information. Herein, three representative anchors are chosen to elaborate and validate the proposed framework, namely, ultra-wide-band (UWB) ranging anchors, iBeacons and the building structure-based virtual anchors.

Findings

In the simulations, with the particle reweighting strategies of the proposed framework, the positioning errors can be compensated. In the experimental test in an office building in which three anchors, including one UWB anchor, one iBeacon and one building structure-based virtual anchor are deployed; the final positioning error is decreased from 1.9 to 1.2 m; and the heading error is reduced from about 21° to 7°, respectively.

Originality/value

Herein, an anchor-based unanimous trajectory calibration framework for inertial pedestrian positioning is proposed. This framework is applicable to the schemes with different configurations of the anchors and can be expanded to adopt as much anchor information as possible.

Details

Sensor Review, vol. 37 no. 4
Type: Research Article
ISSN: 0260-2288

Keywords

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Article
Publication date: 28 August 2019

Ning Chai, Rob Stevens, Xiaozhen Fang, Chun Mao and Ding Wang

The purpose of the paper is to investigate compensation and related welfare issues in the case of the expropriation of land for urban redevelopment in China.

Abstract

Purpose

The purpose of the paper is to investigate compensation and related welfare issues in the case of the expropriation of land for urban redevelopment in China.

Design/methodology/approach

A mixed methods quantitative and qualitative approach was selected to undertake the research. This involved a wide ranging qualitative review of the academic and policy literature to explore the relevant arguments and issues, combined with a quantitative regression analysis of survey data collected from research subjects.

Findings

The research identified the complex and changeable phenomena of urban village redevelopment in China, and the variable compensation arrangements used. The research found that monthly family income before land expropriation, monthly family expense before expropriation, the location of the housing expropriation and family unit size are important determinants for the property holders chosen methods of compensation. It also found that an increase in family size leads to a decreasing probability that the expropriated farmers choose the single monetary compensation relative to the alternative option of housing compensation. The degree of satisfaction with compensation, changes in monthly family income and expense are found to be significant determinants for changes in life satisfaction.

Research limitations/implications

The research made the following four recommendations based upon the qualitative and quantitative analysis: that local governments should pay closer governance/ political attention to changes in the welfare of the farmers/ villagers whose property has been expropriated; that central and local government should aim to improve the compensation system for rural land and property expropriation, to make the compensation policy be perceived as fairer and more reasonable by citizens; that a broad National standard of compensation be used within a pragmatic locally focussed regime; that the Chinese Central, Provincial and Local governments can devise improved policy tools and make more effective policy interventions by learning from the experiences (both successes and failures) of other countries approaches to this topic. It also suggested that further research be undertaken investigating the multitude of local level policy experiments, as a way of developing better National compensation standards based upon those compensation standards that appear to be working – and have citizen support – at the local level.

Originality/value

The literature review identified recent developments in Chinese urban studies and originally synthesised both recent and longstanding work on the issue of urban villages in China. The research also suggested changes to the National and Local legal and policy framework for compensation cases in urban redevelopment expropriation scenarios.

Details

Journal of Property, Planning and Environmental Law, vol. 11 no. 3
Type: Research Article
ISSN: 2514-9407

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Book part
Publication date: 12 November 2015

Han Shen, Chengyi Song, Mimi Li and Qian Jiang

SNS, namely social networking sites, has become one of the most effective and fast channels of information diffusion and dissemination. As an influential way of online…

Abstract

SNS, namely social networking sites, has become one of the most effective and fast channels of information diffusion and dissemination. As an influential way of online marketing, SNS has been increasingly used by tourism organizations and enterprises to shape their destination image. On the basis of previews literature of destination image and SNS, this paper used the text analysis software ROST Content Mining (ROST CM) System to do a case study of the SNS destination marketing of Singapore on Chinese market. The authors analyze the text related to Singapore tourism on the major SNS in mainland China: Renren, Sina Weibo, and Douban, through word frequency analysis and the social semantic network, to summarize the destination image of Singapore on SNS. The paper also focuses on the difference of image building by official and individual SNS. Results found by this paper can be used by the relevant tourism organizations and enterprises to improve their destination marketing and image building on SNS channels.

Details

Advances in Hospitality and Leisure
Type: Book
ISBN: 978-1-78560-271-9

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Book part
Publication date: 13 December 2017

Qiongwei Ye and Baojun Ma

Internet + and Electronic Business in China is a comprehensive resource that provides insight and analysis into E-commerce in China and how it has revolutionized and…

Abstract

Internet + and Electronic Business in China is a comprehensive resource that provides insight and analysis into E-commerce in China and how it has revolutionized and continues to revolutionize business and society. Split into four distinct sections, the book first lays out the theoretical foundations and fundamental concepts of E-Business before moving on to look at internet+ innovation models and their applications in different industries such as agriculture, finance and commerce. The book then provides a comprehensive analysis of E-business platforms and their applications in China before finishing with four comprehensive case studies of major E-business projects, providing readers with successful examples of implementing E-Business entrepreneurship projects.

Internet + and Electronic Business in China is a comprehensive resource that provides insights and analysis into how E-commerce has revolutionized and continues to revolutionize business and society in China.

Details

Internet+ and Electronic Business in China: Innovation and Applications
Type: Book
ISBN: 978-1-78743-115-7

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Article
Publication date: 4 April 2016

Jianfu Shen and Xianting Yin

– The purpose of this paper is to explore the impact of the credit expansion in 2009 and 2010 in China on the capital structure of listed real estate companies.

Abstract

Purpose

The purpose of this paper is to explore the impact of the credit expansion in 2009 and 2010 in China on the capital structure of listed real estate companies.

Design/methodology/approach

Chinese listed real estate companies are divided into two groups, state-owned and non-state-owned, because their access to credit markets have different priority to state-owned banks that dominate bank lending. The difference-in-differences approach is employed to test the impact of changes in leverage ratios and loan ratios before and after the credit expansion period in state-owned firms and non-state-owned firms.

Findings

Using quarterly panel regressions, the authors find that during the credit expansion period, state-owned companies exhibit a relatively greater increase in leverage ratios than non-state-owned firms. State-owned firms have greater increases in book leverage ratios, market leverage ratios and long-term debt ratios by 5.2, 4.9 and 1.1 per cent, respectively. It is also shown that loan ratios have increased more in state-owned firms than non-state-owned firms during the credit expansion period.

Research limitations/implications

The paper explores only the impacts of credit expansion on capital structure of listed real estate firms in China. Further studies can be conducted to investigate the impact of credit supply on corporate investment decisions of real estate firms and on real estate markets.

Practical implications

The findings can help explain the surge in land and housing prices after 2008 in China. Deng et al. (2015) find that state-owned real estate firms paid more for land price than non-state-owned firms, which contributed to upward pressure on housing prices. This paper shows that such “over-investment” may be due to the increase of debt financing and availability of bank loans to real estate firms. Thus the credit market can affect real estate markets through debt financing at company level.

Originality/value

This paper is the first to investigate the impact of credit supply on capital structure of real estate companies, and presents evidence of the importance of credit supply as a determinant of capital structure.

Details

Journal of Property Investment & Finance, vol. 34 no. 3
Type: Research Article
ISSN: 1463-578X

Keywords

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Article
Publication date: 1 November 2003

S. Xiong, J.M.C. Rodrigues and P.A.F. Martins

This paper presents a numerical approach for analysing three‐dimensional steady‐state rolling by means of the reproducing kernel particle method (RKPM). The approach is…

Abstract

This paper presents a numerical approach for analysing three‐dimensional steady‐state rolling by means of the reproducing kernel particle method (RKPM). The approach is based on the flow formulation for slightly compressible materials and a detailed description of RKPM and its numerical implementation is presented with the objective of providing the necessary background. Special emphasis is placed on the construction of shape functions and their derivatives, enforcement of the essential boundary conditions and treatment of frictional effects along the contact interface between the workpiece and the roll. The effectiveness of the proposed approach is discussed by comparing the theoretical predictions with the finite element calculations and experimental data found in the literature.

Details

Engineering Computations, vol. 20 no. 7
Type: Research Article
ISSN: 0264-4401

Keywords

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Book part
Publication date: 22 October 2019

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78973-293-1

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