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Open Access
Article
Publication date: 26 July 2021

Yixin Zhang, Lizhen Cui, Wei He, Xudong Lu and Shipeng Wang

The behavioral decision-making of digital-self is one of the important research contents of the network of crowd intelligence. The factors and mechanisms that affect…

Abstract

Purpose

The behavioral decision-making of digital-self is one of the important research contents of the network of crowd intelligence. The factors and mechanisms that affect decision-making have attracted the attention of many researchers. Among the factors that influence decision-making, the mind of digital-self plays an important role. Exploring the influence mechanism of digital-selfs’ mind on decision-making is helpful to understand the behaviors of the crowd intelligence network and improve the transaction efficiency in the network of CrowdIntell.

Design/methodology/approach

In this paper, the authors use behavioral pattern perception layer, multi-aspect perception layer and memory network enhancement layer to adaptively explore the mind of a digital-self and generate the mental representation of a digital-self from three aspects including external behavior, multi-aspect factors of the mind and memory units. The authors use the mental representations to assist behavioral decision-making.

Findings

The evaluation in real-world open data sets shows that the proposed method can model the mind and verify the influence of the mind on the behavioral decisions, and its performance is better than the universal baseline methods for modeling user interest.

Originality/value

In general, the authors use the behaviors of the digital-self to mine and explore its mind, which is used to assist the digital-self to make decisions and promote the transaction in the network of CrowdIntell. This work is one of the early attempts, which uses neural networks to model the mental representation of digital-self.

Details

International Journal of Crowd Science, vol. 5 no. 2
Type: Research Article
ISSN: 2398-7294

Keywords

Open Access
Article
Publication date: 9 December 2019

Xudong Lu, Shipeng Wang, Fengjian Kang, Shijun Liu, Hui Li, Xiangzhen Xu and Lizhen Cui

The purpose of this paper is to detect abnormal data of complex and sophisticated industrial equipment with sensors quickly and accurately. Due to the rapid development of the…

Abstract

Purpose

The purpose of this paper is to detect abnormal data of complex and sophisticated industrial equipment with sensors quickly and accurately. Due to the rapid development of the Internet of Things, more and more equipment is equipped with sensors, especially more complex and sophisticated industrial equipment is installed with a large number of sensors. A large amount of monitoring data is quickly collected to monitor the operation of the equipment. How to detect abnormal data quickly and accurately has become a challenge.

Design/methodology/approach

In this paper, the authors propose an approach called Multiple Group Correlation-based Anomaly Detection (MGCAD), which can detect equipment anomaly quickly and accurately. The single-point anomaly degree of equipment and the correlation of each kind of data sequence are modeled by using multi-group correlation probability model (a probability distribution model which is helpful to the anomaly detection of equipment), and the anomaly detection of equipment is realized.

Findings

The simulation data set experiments based on real data show that MGCAD has better performance than existing methods in processing multiple monitoring data sequences.

Originality/value

The MGCAD method can detect abnormal data quickly and accurately, promote the intelligent level of smart articles and ultimately help to project the real world into cyber space in CrowdIntell Network.

Details

International Journal of Crowd Science, vol. 3 no. 3
Type: Research Article
ISSN: 2398-7294

Keywords

Open Access
Article
Publication date: 6 August 2019

Shipeng Wang, Lizhen Cui, Lei Liu, Xudong Lu and Qingzhong Li

The purpose of this paper is to build cyber-physical-psychological ternary fusion crowd intelligence network and realize comprehensive, real, correct and synchronous projection in…

Abstract

Purpose

The purpose of this paper is to build cyber-physical-psychological ternary fusion crowd intelligence network and realize comprehensive, real, correct and synchronous projection in cyber–physical–psychological ternary fusion system. Since the network of crowd intelligence is the future interconnected network system that takes on the features of large scale, openness and self-organization. The Digital-selfs in the network of crowd intelligence interact and cooperate with each other to finish transactions and achieve co-evolution eventually.

Design/methodology/approach

To realize comprehensive, real, correct and synchronous projection between cyber–physical–psychological ternary fusion system, the authors propose the rules and methods of projection from real world to the CrowdIntell Network. They build the mental model of the Digital-self including structure model and behavior model in four aspects: identity, provision, demand and connection, thus forming a theoretical mental model framework of Digital-self.

Findings

The mental model is excepted to lay a foundation for the theory of modeling and simulation in the research of crowd science and engineering.

Originality/value

This paper is the first one to propose the mental model framework and projection rules and methods of Digital-selfs in network of crowd intelligence, which lays a solid foundation for the theory of modeling, simulation, intelligent transactions, evolution and stability of CrowdIntell Network system, thus promoting the development of crowd science and engineering.

Details

International Journal of Crowd Science, vol. 3 no. 2
Type: Research Article
ISSN: 2398-7294

Keywords

Article
Publication date: 26 September 2019

Yiwei Liu, Shipeng Cui, Hong Liu, Minghe Jin, Fenglei Ni, Zhiqi Li and Chongyang Li

The purpose of this study is to develop a robotic hand–arm system for on-orbit servicing missions at the Tiangong-2 (TG-2) Space Laboratory.

Abstract

Purpose

The purpose of this study is to develop a robotic hand–arm system for on-orbit servicing missions at the Tiangong-2 (TG-2) Space Laboratory.

Design/methodology/approach

The hand–arm system is mainly composed of a lightweight arm, a dexterous hand, an electrical cabinet, a global camera, a hand–eye camera and some human–machine interfaces. The 6-DOF lightweight arm and the 15-DOF dexterous hand adopt the modular design philosophy that greatly reduces the design cycle and cost. To reduce the computational burden on the central controller and simplify system maintenance, an electrical system which has a hierarchical structure is introduced.

Findings

The prototypical operating experiments completed in TG-2 space laboratory demonstrate the performance of the hand–arm system and lay foundations for the future applications of space manipulators.

Originality/value

The main contributions of this paper are as follows a robotic hand–arm system which can perform on-orbit servicing missions such as grasping the electric drill, screwing the bolt, unscrewing J599 electrical connector has been developed; a variable time step motion plan method is proposed to adjust the trajectories of the lightweight arm to reduce or eliminate the collision force; and a dexterous hand uses the coordinated grasp control based on the object Cartesian stiffness to realize stable grasp. To solve the kinematic mapping from the cyber glove commands to the dexterous hand, a fingertip-position-based method is proposed to acquire precise solutions.

Article
Publication date: 3 June 2019

Shipeng Han, Zabihollah Rezaee and Ling Tuo

The literature suggests that management discretion to adjust resources in response to changes in sales can create asymmetric cost behavior and management incentives to move stock…

1271

Abstract

Purpose

The literature suggests that management discretion to adjust resources in response to changes in sales can create asymmetric cost behavior and management incentives to move stock prices can influence its decision to release management earnings forecasts (MEF). The purpose of this paper is to investigate the association between a firm’s degree of cost stickiness and its propensity to release MEF. The authors propose that both MEF and cost stickiness are influenced by management strategic choices and provide two possible explanations along with supportive evidence. First, when management is optimistic about future performance, it tends to increase both cost stickiness and is willing to disclose the optimistic expectations through MEF. Second, cost stickiness increases information asymmetry between management and investors, thus management tends to issue earnings forecast to mitigate the perceived information asymmetry.

Design/methodology/approach

The authors collect firm-level fundamental data from the COMPUSTAT database, and market data from the CRSP database during 2005 and 2016. The data used to measure variables related to institutional ownership and financial analysts are, respectively, obtained from the Thomson Reuters and the I/B/E/S databases. The quarterly MEF data are from two databases. The authors obtain the data before 2012 the from Thomson First Call’s Company Issued Guidance database and manually collect the data between 2012 and 2016 from the Bloomberg database for the largest 3,000 publicly traded US companies. The measurement of cost stickiness is based on the industry-level measurement developed by Anderson et al. (2003) and the firm-level measurements developed by Weiss (2010). The authors construct two measurements, management’s propensity to issue MEF and the frequency of MEF, to capture management’s voluntary disclosure strategy.

Findings

The analyses of a sample between year 2005 and 2016, indicate that the firm-level cost stickiness is positively associated with the firm’s propensity to issue MEF and the frequency of MEF. Moreover, the authors find that the level of cost stickiness is associated with more favorable earnings news forecasted by management. Additional tests suggest that both information asymmetry and managerial optimism may explain the relationship between cost stickiness and MEF. Finally, the authors find that the association between cost stickiness and MEF behaviors is more pronounced when the resource adjustment cost is high and when the firm efficiency is high. The results are robust after using alternative measurements of cost stickiness and MEF.

Originality/value

First, this paper attempts to build a bridge between managerial accounting and financial accounting by providing evidence of managerial incentives and discretions that affect both cost structure and earnings. The authors contribute to, and complement, prior studies that primarily disentangle the complicated accounting information system by focusing on either the internal information system or the external information system. Second, the paper complements prior studies that examine cost stickiness and its determinants of asymmetric cost behavior by providing additional evidence for the value-relevance of cost stickiness strategy and its link to MEF releases in mitigating information asymmetry. Third, the findings are also relevant to current debates among policymakers, academia and practitioners regarding modernization of mandatory and voluntary disclosures through discussing the managerial incentive behind the managerial disclosure strategies as reflected in MEF releases (SEC, 2013). Fourth, the authors provide evidence regarding management’s role in influencing cost asymmetry and MEF releases, which support the theoretical argument that management discretions affect the firms’ cost structure and MEF disclosures.

Details

Asian Review of Accounting, vol. 28 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Book part
Publication date: 20 June 2024

Ling Tuo and Shipeng Han

This chapter proposes that tax education, proxied by Master of Science in Taxation (MST) degree, has substantial influence on chief financial officers’ (CFOs) knowledge, skill…

Abstract

This chapter proposes that tax education, proxied by Master of Science in Taxation (MST) degree, has substantial influence on chief financial officers’ (CFOs) knowledge, skill sets, values, and cognitive preferences and further influences their decisions in tax reporting. By empirically examining the relation between CFOs with MST degree and their companies' tax compliance based on US data between 2004 and 2016, we find that CFOs with MST degree are associated with improved tax compliance, suggesting that US MST education, beyond general accounting education, cultivates graduates with higher levels of professionalism and ethics in the field of taxation. Moreover, we find that CFOs' tenure, age, and compensation influence the relation between tax education and tax compliance, suggesting company's compensation and employee policies influence executives' tax decisions. Finally, we find that pressures from financial reporting and CEOs with accounting educational background could alleviate the role of CFOs with accounting educational background in tax reporting, while institutional owners could strengthen the role of CFOs. This chapter provides evidence regarding the social implication of MST program and has important managerial implication to tax compliance, executive recruitment, and corporate governance.

Article
Publication date: 25 April 2023

Ling Tuo, Shipeng Han, Zabihollah Rezaee and Ji Yu

This study aims to address the unanswered question of whether corporate sustainability has an impact on auditors’ overall judgment and to provide incremental evidence that…

Abstract

Purpose

This study aims to address the unanswered question of whether corporate sustainability has an impact on auditors’ overall judgment and to provide incremental evidence that corporate sustainability reporting has significant effect on financial auditors’ judgment.

Design/methodology/approach

Following prior research, the authors, respectively, apply auditors’ decisions on going-concern opinions and three discretionary accrual measures as proxies for auditor conservatism over financial risk and financial reporting risk. The authors collect corporate sustainability reporting and sustainability assurance data of U.S. firms from the global reporting initiative (GRI) database to construct and measure firms’ sustainability reporting activities.

Findings

The authors find that nonreporting firms are more likely to receive going-concern opinions than the reporting firms. In addition, reporting firms have a larger scale of discretionary accruals than their nonreporting counterparts. The authors also obtain consistent findings that sustainability assurance or accounting assurance providers strengthen the effect of sustainability reporting on auditors’ judgment.

Research limitations/implications

First, using discretionary accruals as measures of auditor conservatism is controversial, as accruals are the joint product by auditors and clients. Second, binary variables as a measure of sustainability reporting activities limit the inference. Lastly, the findings based on limited samples may weaken the external validity.

Practical implications

The findings imply that firms engaging in sustainability activities are lower in financial or financial reporting risk. Firms can influence audit practitioners’ overall judgment through sustainability reports. Sustainability commitments and reporting have become a part of firms’ risk management.

Social implications

The findings imply that sustainability reporting could become an integrated part of regulated corporate disclosure. Sustainability assurance reduces social costs by lending credibility to sustainability reports.

Originality/value

This paper provides incremental evidence that sustainability reports provide useful information and signals that influence auditors’ professional judgment. The findings also suggest that sustainability assurance strengthens auditors’ confidence in using sustainability information, thus amplifying the effect of sustainability reporting on auditors’ judgment.

Details

International Journal of Accounting & Information Management, vol. 31 no. 3
Type: Research Article
ISSN: 1834-7649

Keywords

Content available
Book part
Publication date: 20 June 2024

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-83549-585-8

Article
Publication date: 5 May 2015

Haibao Lu, Yongtao Yao, Shipeng Zhu, Yunhua Yang and Long Lin

The purpose of this paper is a study aimed at overcoming the interface issue between nanopaper and polymer matrix in shape-memory polymer (SMP) composite laminates caused by their…

Abstract

Purpose

The purpose of this paper is a study aimed at overcoming the interface issue between nanopaper and polymer matrix in shape-memory polymer (SMP) composite laminates caused by their large dissimilarity in electrical/thermal conductive properties. The study attempted to develop an effective approach to fabricate free-standing carbon nanofibre (CNF) assembly in octagon shape formation. The structure design and thermal conductive performance of the resulting octagon-shaped CNF assembly were optimised and simulated.

Design/methodology/approach

The CNF nanopaper was prepared based on a filtration method. The SMP nanocomposites were fabricated by incorporating these CNF assemblies with epoxy-based SMP resin by a resin-transfer modelling technique. Thermal conductivity of the octagon-shaped CNF assembly was simulated using the ANSYS FLUENT software for structure design and optimisation. The effect of the octagon-shaped CNF on the thermomechanical properties and thermally responsive shape-memory effect of the resulting SMP nanocomposites were characterised and interpreted.

Findings

The CNF template incorporated with SMP to achieve Joule heating triggered shape recovery at a low electric voltage of 3-10 V, due to which the electrical resistivity of SMP nanocomposites was significantly improved and lowered to 0.20 O·cm by the CNF template. It was found that the octagon CNF template with 2 mm width of skeleton presented a highest thermally conductive performance to transfer resistive heat to the SMP matrix.

Research limitations/implications

A simple way for fabricating electro-activated SMP nanocomposites has been developed by using an octagon CNF template. Low electrical voltage actuation in SMP has been achieved.

Originality/value

The fabricated CNF template, the structure design and analysis of dynamic thermomechanical properties of SMP are novel.

Details

Pigment & Resin Technology, vol. 44 no. 3
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 5 August 2019

Waqar Ahmed, Arsalan Najmi, Muhammad Arif and Muhammad Younus

Environmental concerns are rapidly increasing in the industries across the world. They are a more serious issue, especially, in the developing countries due to the prevalence of…

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Abstract

Purpose

Environmental concerns are rapidly increasing in the industries across the world. They are a more serious issue, especially, in the developing countries due to the prevalence of old practices and outdated technology. The purpose of this paper is to understand the role of institutional pressure and environmental orientation of the firm in adopting green supply chain management (GSCM) practices, and thereon the effect of GSCM on the firm’s performance.

Design/methodology/approach

By employing survey methodology using purposive sampling technique, the data were collected from 229 respondents who were working as supply chain management professionals in various manufacturing firms. The hypotheses were tested through partial least square structural equation modeling (PLS-SEM).

Findings

The findings reveal that both institutional pressures and environmental orientation significantly impact GSCM practices. The result further shows that GSCM practices have a positive effect on the environmental and economic performance as well as customer effectiveness.

Originality/value

Industries in the developing economies like Pakistan are reluctant to implement GSCM practices due to the perception of ambiguous financial implications. This study signifies that institutional pressures act as an effective driving force for change management and compliance.

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