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Article
Publication date: 3 April 2017

Zhuming Bi, Guoping Wang, Li Da Xu, Matt Thompson, Raihan Mir, Jeremy Nyikos, Armela Mane, Colton Witte and Cliff Sidwell

The purpose of this paper is to develop an information system which is based on the Internet of things (IoT) and used to support the communication and coordination in a…

Abstract

Purpose

The purpose of this paper is to develop an information system which is based on the Internet of things (IoT) and used to support the communication and coordination in a cooperative robot team.

Design/methodology/approach

The architecture of the IoT applications for decision-making activities in a complex system is elaborated, the focus lies on the effective implementation of system interactions at the device-level. A case study is provided to verify system performances.

Findings

The IoT concept has been introduced in an information system of a football robot team to support the coordination among team players. Various sensors are used to collect data from IoT, and data are processed for the controls of robotic players to achieve the better performance at the system level. The field test has shown the feasibility and effectiveness.

Research limitations/implications

To investigate how IoT can be utilized in an information system for making complex decisions effectively, the authors use the decision-support system for a football robot team to illustrate the approaches in developing data acquisition infrastructure, processing and utilizing real-time data for the communication and coordination of robot players in a dynamic competing environment. While the presented work has shown the feasibility of an IoT-based information system, more work are needed to integrate advanced sensors within the IoT and develop more intelligent algorithms to replace manually remote control for the operations of robot players.

Practical implications

The proposed system is specifically for a football robot team; however, the associated approaches are applicable to any decentralized system for developing an information system to support IoT-based communication and coordination within the system in the real-time mode.

Originality/value

The exploration of IoT applications is still at its early stage, existing relevant work is mostly limited to the development of system architecture, sensor networks, and communication protocols. In this paper, the methods on how to use massive real-time data for decision-making of a decentralized team have been investigated, and the proposed system has its theoretical significance to developing other decentralized wireless sensor networks and decision-making systems.

Details

Internet Research, vol. 27 no. 2
Type: Research Article
ISSN: 1066-2243

Keywords

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Article
Publication date: 9 March 2020

Mahmud Al Masum and Lee D. Parker

While the world-wide adoption of international financial reporting standards (IFRS) aims to eliminate differences in national accounting standards between countries, the…

Abstract

Purpose

While the world-wide adoption of international financial reporting standards (IFRS) aims to eliminate differences in national accounting standards between countries, the socio-political institutions surrounding financial reporting practices remain localised. This paper aims to penetrate and reveal the manner in which local national context, stakeholder intentions and financial reporting practices can moderate the compliance with IFRS in a developing country.

Design/methodology/approach

An interview-based qualitative research framework was used to analyse the experience and attitudes of accountants, auditors and financial reporting regulators during a passage of accounting reform initiatives.

Findings

This paper provides a critical analysis of the financial reporting practices of a developing country that has ostensibly implemented accounting reforms prescribed by the World Bank. It has revealed the key firm- and field-level logics that are experienced and managed by regulators and corporate managers in their approaches to financial reporting and accountability. The World Bank-led accounting reform can be constrained by a complex mix of institutional logics originating from market and corporate structures, networks of institutionalised family and political relationships, professional and regulatory structure and resourcing limitations and cultural business conventions. This paper provides evidence of firm- and field-level logics that contest and influence the emergence of a financial reporting oversight body and lead to highly variable compliance with international accounting standards.

Originality/value

This paper aims to extend our knowledge beyond broad national-level elements of institutional orders. It presents a more penetrating examination of the existence and contestation of logics originating from various local and global actors and interests. It presents a theoretical mapping of institutional logics, which operate in international and local settings and also encompass firm- and field-level imperatives. Any effort to understand and improve accounting practices of a developing country need to consider the power, contestation and influence of multiple logics operating in its institutional environment.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 12 June 2019

Nurhanisah Senin, Fadila Grine, Wan Adli Wan Ramli, Khadijah Mohd Khambali @ Hambali and Siti Fairuz Ramlan

This study aims to demonstrate al-Biruni’s originality in the study of religion and the exploration of religious truth, while his firm stance on his religion effectively…

Abstract

Purpose

This study aims to demonstrate al-Biruni’s originality in the study of religion and the exploration of religious truth, while his firm stance on his religion effectively advocated his need to understand others more accurately.

Design/methodology/approach

This study is a review of al-Biruni’s literature that uses content analysis method in establishing al-Biruni’s approach in understanding other religions through three main methodologies. From these approaches, this paper advocates al-Biruni’s firm stance toward his own faith despite using a scientific study on Hindu, which is in contrary to other phenomenological scholars who find that religious truth is relative in nature.

Findings

Al-Biruni’s methods have proven that researchers are not necessarily required to dispose off their religious identity and commitment to faith, while simultaneously achieving objectivity and accuracy. Al-Biruni’s approach to understanding others may be seen as a remarkable early model of interfaith, intercultural and inter-civilizational dialogue seeking, eventually, to promote a harmonious co-existence within a highly polarized cultural and religious context. This inquiry demonstrates al-Biruni’s scholarly depth in his attempt to harmonize his methodology with the study of religious phenomena in compliance with Islam.

Originality/value

This study signifies al-Biruni’s intellectual background with his mastery of first-hand information as a solid basis and grounds for the effective understanding of others in a descriptive, systematic and comparative manner. This paper also signifies al-Biruni’s methods of understanding others without having to dispose off one’s religious identity and commitment to faith which could be exemplified by other religious scholars.

Details

International Journal of Ethics and Systems, vol. 35 no. 3
Type: Research Article
ISSN: 2514-9369

Keywords

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Article
Publication date: 8 June 2021

Kumar Verma Bhupendra and Shirish Sangle

The paper aims to explore the attributes and systemic characteristics of absorptive capacity in sustainability oriented firms in India. Such understanding shall pave a way…

Abstract

Purpose

The paper aims to explore the attributes and systemic characteristics of absorptive capacity in sustainability oriented firms in India. Such understanding shall pave a way to integrate knowledge about societal stakeholders with technological and market knowledge. The study may help other firms to benchmark their business process considering sustainability aspects to integrate a broader set of stakeholders in decision making.

Design/methodology/approach

A questionnaire-based survey was conducted to gather responses from 689 managers of 60 firms belonging to various industry sectors. Absorptive capacity of firms based on result of factorial analysis, variances explained by factors and rank of attributes is presented.

Findings

The study provides a glimpse of variability in steps taken by firms to remain competitive in current and future markets. This study highlights the importance of benefits sharing among alliance partners, knowledge-management processes, social integration for tacit knowledge and exploration of new knowledge sources. Surveyed firms require improvements in employee's skill set up-gradation, exploitation of knowledge spread across different departments and suitable training systems to promote knowledge sharing behaviour.

Research limitations/implications

The sample of study covers respondents mainly from Health, Safety and Environment/Sustainability/Clean Development Mechanism departments so leading to certain biasness in their perception.

Practical implications

The study may lead organizations to transform business processes to integrate stakeholder's concerns and expectations.

Social implications

The study may help organisations to develop important attributes of absorptive capacity for effective integration of stakeholders considering sustainability challenges.

Originality/value

This research article enhances understanding on common aspects of absorptive capacity, dynamic capability and sustainability strategies.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

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