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This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

The purpose of this paper is to develop a coupled lattice Boltzmann model for the simulation of the freezing process in unsaturated porous media.

In the developed model, the porous structure with complexity and disorder was generated by using a stochastic growth method, and then the Shan-Chen multiphase model and enthalpy-based phase change model were coupled by introducing a freezing interface force to describe the variation of phase interface. The pore size of porous media in freezing process was considered as an influential factor to phase transition temperature, and the variation of the interfacial force formed with phase change on the interface was described.

The larger porosity (0.2 and 0.8) will enlarge the unfrozen area from 42 mm to 70 mm, and the rest space of porous medium was occupied by the solid particles. The larger specific surface area (0.168 and 0.315) has a more fluctuated volume fraction distribution.

The concept of interfacial force was first introduced in the solid–liquid phase transition to describe the freezing process of frozen soil, enabling the formulation of a distribution equation based on enthalpy to depict the changes in the water film. The increased interfacial force serves to diminish ice formation and effectively absorb air during the freezing process. A greater surface area enhances the ability to counteract liquid migration.

Based on the cognitive appraisal theory of emotion and social comparison theory, this study explores the mediating mechanism and boundary conditions of supervisor bottom-line mentality on employee presenteeism.

Using hierarchical regression and bootstrapping, we test the hypothesized relationships with three-stage data from 265 full-time employees in China.

Supervisor bottom-line mentality has a significant positive influence on employee presenteeism. Workplace fear of missing out plays a mediating role between supervisor bottom-line mentality and employee presenteeism. Employees’ status-striving motivation positively moderates the influence of supervisor bottom-line mentality on employees’ workplace fear of missing out and enhances the mediating effect of workplace fear of missing out.

Presenteeism can be detrimental to employees’ health, and ultimately leads to a decrease in organizational productivity. Research conclusions warn companies to be vigilant about supervisors’ bottom-line mentalities and to strengthen employee health management.

This study explains when and how supervisor bottom-line mentality affects employee health, contributing to the literature on the antecedents of presenteeism and enriching the research on supervisor bottom-line mentalities and employee and organizational outcomes. This study clarifies the emotional mechanisms and boundary conditions of supervisor bottom-line mentality affecting presenteeism.

The purpose of this study is to advance turbulent thermal convection inside the constant heat-flux round tube inserted by multiple perforated twisted tapes.

The novel design of this study is accomplished by inserting several twisted tapes and drilling some circular perforations near the tape edge (C1, C3, C5: solid tapes; C2, C4, C6: perforated tapes). The turbulence flow appearances and thermal convective features are examined for various Reynolds numbers (8,000–14,000) using the renormalization group (RNG) κ−ε turbulent model and Semi-Implicit Method for Pressure-Linked Equations (SIMPLE) algorithm.

The simulated outcomes reveal that inserting more perforated-twisted tapes into the heated round tube promotes turbulent thermal convection effectively. A swirling flow caused by the twisted tapes to produce the secondary flow jets between two reverse-spin tapes can combine with the main flow passing through the perforations at the outer edge to enhance the vortex flow. The primary factors are the quantity of twisted tapes and with/without perforations, as the perforation ratio remains at 2.5 in this numerical work. Weighing friction along the tube, C6 (four reverse-spin perforated-twisted tapes) brings the uppermost thermal-hydraulic performance of 1.23 under Re = 8,000.

The constant thermo-hydraulic attributes of liquid water and the steady Newtonian fluid are research limitations for this simulated work.

The simulated outcomes will avail the inner-pipe design of a heat exchanger inserted by multiple perforated twisted tapes to enhance superior heat transfer.

These twisted tapes form tiny circular perforations along the tape edge to introduce the fluid flow through these bores and combine with the secondary flow induced between two reverse-spin tapes. This scheme enhances the swirling flow, turbulence intensity and fluid mixing to advance thermal convection since larger perforations cannot produce large jet velocity or the position of perforations is too far from the tape edge to generate a separated flow. Consequently, this work contributes a valuable cooling mechanism toward thermal engineering.

This paper aims to realize an in-situ quality inspection system rapidly for new injection molding (IM) tasks via transfer learning (TL) approach and automation technology.

The proposed in-situ quality inspection system consists of an injection machine, USB camera, programmable logic controller and personal computer, interconnected via OPC or USB communication interfaces. This configuration enables seamless automation of the IM process, real-time quality inspection and automated decision-making. In addition, a MobileNet-based deep learning (DL) model is proposed for quality inspection of injection parts, fine-tuned using the TL approach.

Using the TL approach, the MobileNet-based DL model demonstrates exceptional performance, achieving validation accuracy of 99.1% with the utilization of merely 50 images per category. Its detection speed and accuracy surpass those of DenseNet121-based, VGG16-based, ResNet50-based and Xception-based convolutional neural networks. Further evaluation using a random data set of 120 images, as assessed through the confusion matrix, attests to an accuracy rate of 96.67%.

The proposed MobileNet-based DL model achieves higher accuracy with less resource consumption using the TL approach. It is integrated with automation technologies to build the in-situ quality inspection system of injection parts, which improves the cost-efficiency by facilitating the acquisition and labeling of task-specific images, enabling automatic defect detection and decision-making online, thus holding profound significance for the IM industry and its pursuit of enhanced quality inspection measures.

This study proposes an innovative concept of green digital transformation capability (GDTC) and explores the interrelationships among GDTC, ambidextrous green learning (AGL) and sustainability performance (SP) from multiple perspectives.

Survey questionnaires were distributed to Taiwanese firms engaged in various sectors, including electrical and information, metal and precision machinery, rubber material, chemical, daily necessity and food and beverage manufacturing, resulting in 306 valid responses. Structural equation modeling in SPSS v26 was used to test the hypotheses. Furthermore, we analyzed the mediating effects using SPSS PROCESS.

The results demonstrated that GDTC affected SP both directly and indirectly through exploratory and exploitative green learning. Furthermore, this study revealed the pathways through which GDTC influenced the SP of Taiwanese manufacturing firms.

This study is limited to Taiwanese manufacturing firms. Future studies should expand their sample size to explore digital transformation (DT) practices in various regions and industries.

The DTs in manufacturing have profound social implications, emphasizing that companies should consider economic, social and environmental sustainability during digitalization.

This study introduces a novel concept of GDTC and provides important theoretical insights and practical implications for the intersection of DT and sustainability perspective. These findings will offer valuable guidance to companies seeking sustainable development in the digital era.

Social participation and user-generated contents have engendered an era when “any receiver can be a provider.” Although studies have emphasized on increasing the number of subscribers conducive to platform success, the issue regarding why viewers drop their registered YouTuber channels has been less addressed. This article aims to present and empirically test a causal model to account for the pattern of discontinuous intention of attention to YouTuber channels.

Inspired by the expectation–disconfirmation theory, the study proposes and examines a research model by using an empirical quantitative approach. The proposed model considers channel and YouTuber facets, as well as potential moderation effects of viewing seniority.

Analysis of a sample of 406 questionnaires revealed that ads interference is not a significant reason for discontinuation of viewing a channel, in contrast to insufficient playfulness and inconsistency. Regarding YouTubers’ features, both interaction inadequacy and negative self-disclosure are significant determinants of perceived dissatisfaction and discontinuation of viewing. The effects of determinants of discontinuity depend on viewers' seniorities, except for negative self-disclosure.

While existing studies have focused mainly on revealing the determinants associated with the behavioral intention of viewing YouTuber channels to increase self-media performance, this research contributes insights into the literature investigating why existing viewers stop following a certain YouTuber channel. From a psychological perspective, this study demonstrates the value of modeling discontinuous behaviors toward YouTuber channels in the domain of social marketing.

While travelling, tourists like to use mobile technology to share their travel experiences. This study aims to understand how the social value gained by tourists from sharing a travel experience with mobile technology affects their satisfaction with the travel experience through onsite mobile sharing behaviour.

A second-order hierarchical model is constructed to examine the moderated mediating role of onsite mobile sharing behaviour in improving tourists’ travel satisfaction. Through systematic sampling, 304 responses were collected at ten attraction points in Guangzhou and Shenzhen, China.

The results show that, compared with self-centred values (self-presentation and self-identification), other-centred values (building social connection and reciprocity) contribute more to forming social values of sharing. In addition, onsite mobile sharing behaviour partially mediates and moderates the effect of social values on travel satisfaction.

This study applies the social capital theory to identify the value gained by sharing travel experiences and empirically evaluates the impact of these values on the overall value of sharing travel experiences. This study also contributes to tourism research by examining the moderated mediating role of onsite mobile sharing behaviour in improving travel satisfaction. This study helps destination marketing to make strategies to motivate tourists to use mobile technology to share their travel experiences while travelling.

In recent decades, the field of robotic mapping has witnessed widespread research and development in light detection and ranging (LiDAR)-based simultaneous localization and mapping (SLAM) techniques. This paper aims to provide a significant reference for researchers and engineers in robotic mapping.

This paper focused on the research state of LiDAR-based SLAM for robotic mapping as well as a literature survey from the perspective of various LiDAR types and configurations.

This paper conducted a comprehensive literature review of the LiDAR-based SLAM system based on three distinct LiDAR forms and configurations. The authors concluded that multi-robot collaborative mapping and multi-source fusion SLAM systems based on 3D LiDAR with deep learning will be new trends in the future.

To the best of the authors’ knowledge, this is the first thorough survey of robotic mapping from the perspective of various LiDAR types and configurations. It can serve as a theoretical and practical guide for the advancement of academic and industrial robot mapping.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.