Search results

Drawing upon the resource-based view and the contingency theory, the purpose of this paper is to build and test a framework of: the interaction between market orientation (MO) and accountants’ participation in strategic decision making; and its subsequent effect on the use of management accounting systems (MASs), which, in turn, enhances firm performance.

The hypotheses were empirically tested using partial least square-structural equation modeling with survey data from 171 large business firms in Vietnam. The standardized root mean squared residual value of the composite model was also examined using SmartPLS3 to test the model fit. The marker-variable technique was employed to test common method bias.

This study has two key findings: first, the use of MAS (in terms of broad scope, timeliness, aggregation, and integration) mediates the effect of MO on firm performance. Second, the degree of accountants’ participation in strategic decision making elevates the positive relationship between MO and the use of MAS.

This study is one of the first empirical attempts to test the contingent roles of accountants’ participation in strategic decision making and the use of MAS information in driving performance of market-oriented firms in the context of a transition market.

Traditional Chinese medicine (TCM) prescriptions have always relied on the experience of TCM doctors, and machine learning(ML) provides a technical means for learning these experiences and intelligently assists in prescribing. However, in TCM prescription, there are the main (Jun) herb and the auxiliary (Chen, Zuo and Shi) herb collocations. In a prescription, the types of auxiliary herbs are often more than the main herb and the auxiliary herbs often appear in other prescriptions. This leads to different frequencies of different herbs in prescriptions, namely, imbalanced labels (herbs). As a result, the existing ML algorithms are biased, and it is difficult to predict the main herb with less frequency in the actual prediction and poor performance. In order to solve the impact of this problem, this paper proposes a framework for multi-label traditional Chinese medicine (ML-TCM) based on multi-label resampling.

In this work, a multi-label learning framework is proposed that adopts and compares the multi-label random resampling (MLROS), multi-label synthesized resampling (MLSMOTE) and multi-label synthesized resampling based on local label imbalance (MLSOL), three multi-label oversampling techniques to rebalance the TCM data.

The experimental results show that after resampling, the less frequent but important herbs can be predicted more accurately. The MLSOL method is shown to be the best with over 10% improvements on average because it balances the data by considering both features and labels when resampling.

The authors first systematically analyzed the label imbalance problem of different sampling methods in the field of TCM and provide a solution. And through the experimental results analysis, the authors proved the feasibility of this method, which can improve the performance by 10%−30% compared with the state-of-the-art methods.

This study aims to explore the relationship between folk religious place-making and the development of urban public spaces and summarize its influence on community network construction and daily behavior to discover the authentic practices and role of folk faith culture in social space.

Taking Macau's Shi Gandang Temple and its belief culture as an example, on-site research, historical evidence and interviews were used to elaborate and analyze the processes of place-making, social functions, management mechanisms and folk culture to establish a new perception of folk religious place-making in contemporary urban spaces.

The article argues that the culture of folk beliefs profoundly influences urban spaces and the social management system of Macau and has a positive significance in building the local community and geopolitical relations. In addition, it suggests that the participation of folk religious places in local practices is important as key nodes and emotional hubs of local networks, reconciling conflicts between communities of different backgrounds and driving urban spaces toward diversity while forming a positive interaction and friendly cooperation between regional development and self-contained management mechanisms, governance models and cultural orientations.

This study takes an architectural and anthropological perspective of the impact of faith on urban spaces and local governance, using the Shi Gandang Temple in Macau as an example, to complement related studies.

This paper aims to understand Chinese tourists’ changing shopping experience in Macao. In scrutinizing reviews posted in the pre-COVID and during COVID eras, the study has identified changing patterns in Chinese tourists’ shopping experiences, including increased leisure components while shopping, decreased luxury pursuits and an improved overall leisure and shopping experience because of decreased prices in accommodation and a less crowded retail and leisure environment. An emergent opportunity to provide “retail-tainment” experience is discussed.

The purpose of this paper is to present a quantitatively supported explanation of the intellectual development, the schools of thought and the sub-areas of the food cold chain (FCC) research to derive meaningful avenues for future research.

This study builds on bibliometric analysis and network analysis to systematically evaluate a sample of 1,189 FCC articles published over the past 25 years. The descriptive statistics and science mapping approaches using co-citation analysis were performed with VOSviewer software.

The findings reveal a state-of-the-art overview of the top contributing and influential countries, authors, institutions and articles in the area of FCC research. A co-citation analysis, coupled with content analysis of most co-cited articles, uncovered four underlying research streams including: application of RFID technologies; production and operation planning models; postharvest waste, causes of postharvest wastage and perishable inventory ordering polices and models; and critical issues in FCC. Current research streams, clusters and their sub-themes provided meaningful discussions and insights into key areas for future research in FCC.

This study might reshape practitioners’, researchers’ and policy-makers’ views on the multifaceted areas and themes in the FCC research field, to harness FCC’s benefits at both strategic and tactical level. Finally, the research findings offer a roadmap for additional research to yield more practical and modeling insights that are much needed to enrich the field.

This study aims to analyse the scientific relationship between technological innovation and carbon emissions. Taking the Chinese electric power industry as the empirical research object, this study examined the effect of power technological innovation on carbon emissions and proposed policy recommendations for the development of technological innovation in China.

This study first calculated the energy consumption and carbon emission level of the Chinese electric power industry from 2005 to 2018. Secondly, this study built an evaluation index system for technological innovation of electric power with six indicators: average utilisation hours of power generation equipment; power consumption rate of power plant; line loss rate; standard coal consumption for power generation; standard coal consumption for power supply; and number of patent applications granted for generation, conversion or distribution of electric power in China. Finally, from a practical point of view, the relationship between technological innovation and carbon emissions of the Chinese electric power industry from 2005 to 2018 is evaluated and analysed.

Power technology innovation has been found to have a long-term and relatively large effect on carbon emissions, and carbon emissions have a short-term and insignificant impact on power technology innovation.

This study puts forward relevant suggestions for developing technological innovation and technology transfer, which is essential to establishing a low-carbon or zero-carbon power system in China.

This study provides empirical evidence for clarifying the relationship between technological innovation and carbon emissions in the power industry and further develops research theories on technological innovation and carbon emissions.

Relevant authorities will adopt measures to promote technological innovation and development in the power sector to reduce carbon emissions.

This study built an evaluation index system with six indicators for technological innovation of electric power. The evaluation method was used to measure the technological innovation level of the Chinese electric power industry. The causal link between technological innovation and carbon emissions in China was analysed.

The purpose of this paper is to identify the components of logistics value and examine their influence on customer satisfaction in e-commerce. This study investigates the moderation effect between those two variables using the overall service level in the different industries of e-commerce.

A total of 592 correctly filled questionnaires from telephone and web interviews (computer-assisted telephone interviews and computer-assisted web interviews) were scrutinized. Hierarchical linear modeling (as a part of a wider group of multilevel modeling studies) was used to verify the dependencies between variables from an organization and industry levels.

The logistics factors indicated and described in the paper differently affect the value for the customer. This value is subjective and dynamic. For this reason, the online seller should develop a system to create a sustainable value proposition. It is plausible due to the possibility of choosing the type of delivery, date of collection and change thereof, as well as that of returning the product. Because of all this, the customer decides on the way of the order execution and creates the value chain.

The developed model is aimed at identifying universal relationships that create the customer satisfaction mechanism for the logistics value. However, this may result in other aspects of customer satisfaction being neglected. The authors are aware that the creation of value by a company in e-commerce must be approached in a systematic manner.

The results obtained and the representativeness of the surveyed sample of companies lead to the formulation of implications for business practice. The conclusions of the research definitely indicate a need to build awareness of logistics value and its influence on customer satisfaction through the service level in the industry. Because of the identified components of the logistics value and industry characteristics, managers of online retailers can better run their businesses, increase customer satisfaction, and thus improve their performance.

It is the first study that concerns e-commerce in individual industries, with particular emphasis on logistics and its impact on customer satisfaction.

Unconventional machining processes, particularly ultrasonic vibration cutting (UVC), can overcome such technical bottlenecks. However, the precise mechanism through which UVC affects the in-service functional performance of advanced aerospace materials remains obscure. This limits their industrial application and requires a deeper understanding.

The surface integrity and in-service functional performance of advanced aerospace materials are important guarantees for safety and stability in the aerospace industry. For advanced aerospace materials, which are difficult-to-machine, conventional machining processes cannot meet the requirements of high in-service functional performance owing to rapid tool wear, low processing efficiency and high cutting forces and temperatures in the cutting area during machining.

To address this literature gap, this study is focused on the quantitative evaluation of the in-service functional performance (fatigue performance, wear resistance and corrosion resistance) of advanced aerospace materials. First, the characteristics and usage background of advanced aerospace materials are elaborated in detail. Second, the improved effect of UVC on in-service functional performance is summarized. We have also explored the unique advantages of UVC during the processing of advanced aerospace materials. Finally, in response to some of the limitations of UVC, future development directions are proposed, including improvements in ultrasound systems, upgrades in ultrasound processing objects and theoretical breakthroughs in in-service functional performance.

This study provides insights into the optimization of machining processes to improve the in-service functional performance of advanced aviation materials, particularly the use of UVC and its unique process advantages.