Search results

1 – 10 of over 3000
Open Access
Article
Publication date: 12 March 2020

Abdarahman M. Kalifa, Iwan Triyuwono, Gugus Irianto and Yeney Widya Prihatiningtias

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.

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Abstract

Purpose

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.

Design/methodology/approach

The data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting employees, managerial accountants and Auditors. IFAC-based model was used in analyzing evolution stages in Libyan management accounting practices.

Findings

This study finds that Libyan oil companies use CMAPs more than TMAPs, the latter being commonly used in Libyan manufacturing companies. This study also finds that CMAPs are more beneficial than TMAPs.

Practical implications

This study provides more understanding of the use and the benefit of TMAPs and CMAPs and fills research gap regarding the matter, as well as provides new findings that can be used for further research regarding the use and benefit of TMAPs and CMAPs for Libyan oil companies.

Originality/value

The results contribute to a better understanding concerning the use and benefit of TMAPs and CMAPs in Libyan oil companies.

Details

Asian Journal of Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 25 May 2023

Qingzhu Ye

The purpose of this paper is to construct a digital collection and database of traditional clothing that is convenient for the digital dissemination and application of traditional

1451

Abstract

Purpose

The purpose of this paper is to construct a digital collection and database of traditional clothing that is convenient for the digital dissemination and application of traditional clothing and provide resources for research on clothing fashion, traditional clothing techniques, clothing culture, history and clothing teaching.

Design/methodology/approach

A real object analysis method was used in this paper, based on 15 core elements of the internationally common DC metadata standard, and with consideration to the characteristics of clothing products and clothing industry application specifications, the core elements of DC are expanded to facilitate the detailed record of the characteristic information of clothing, especially the implicit clothing culture. A code symbol compilation method was developed to give each piece of clothing a unique number, facilitating identification, classification and recording. At last, a metadata construction scheme for traditional clothing was developed. A traditional embroidered children's hat and Mamianqunt serve as examples to demonstrate the metadata elements.

Findings

The clothing meta-database provides a main body of traditional clothing while also paying attention to the collection of cultural elements. It is composed of five layers of classified data, source data, characteristic data, connotation data and management data, as well as 28 data elements, providing ease of sharing and interoperation.

Originality/value

This paper expands the subset of fashion metadata by describing traditional clothing metadata, especially the excavation of clothing cultural elements, and developing code compilation methods so that each clothing product can obtain a unique identification number, thereby building a traditional clothing metadata construction scheme consisting of five data layers and containing 28 data elements. This scheme records the information about each layer of traditional clothing in detail and provides shared data for discipline research and industry applications.

Details

The Electronic Library , vol. 41 no. 4
Type: Research Article
ISSN: 0264-0473

Keywords

Open Access
Article
Publication date: 28 September 2020

Jan Riezebos and Babette Huisman

Teachers of primary education experience high levels of stress but lack rational coping strategies to reduce their work stress. The paper develops a value stream mapping for…

4892

Abstract

Purpose

Teachers of primary education experience high levels of stress but lack rational coping strategies to reduce their work stress. The paper develops a value stream mapping for education approach and examines its use as a rational coping strategy for teams of teachers and other employees to overcome work-related stressors.

Design/methodology/approach

The research process consists of two phases. First, a value stream mapping approach for education is developed, based on literature research. Next, the approach is validated in an action research study to reduce work stress of teachers in educational services. The processes that have been selected by the teachers relate to coping with increased variety, long and uncertain throughput times and unclear specifications.

Findings

Value stream mapping for education (VSM4EDU) is a well-structured improvement method based on principles of visualization, participation and process thinking, which helps teachers without background in lean thinking to analyse their processes. Using this method has enabled the team to develop rational coping strategies to reduce their work-related stress.

Research limitations/implications

VSM4EDU has been validated using action research at a single school, which implicates deep insight, but further testing at other schools is welcome. Moreover, VSM4EDU has not been used to develop a future state map.

Practical implications

Value stream mapping is useful in educational settings as long as the educational context is respected in the approach.

Social implications

VSM4EDU empowers teachers and helps to develop co-operation in teams.

Originality/value

The validation of value stream mapping for education is well-documented and original.

Details

International Journal of Quality & Reliability Management, vol. 38 no. 4
Type: Research Article
ISSN: 0265-671X

Keywords

Content available
Book part
Publication date: 17 April 2018

Abstract

Details

Sustainability Accounting
Type: Book
ISBN: 978-1-78754-889-3

Open Access
Article
Publication date: 28 September 2017

Kalliopi Platanou, Kristiina Mäkelä, Anton Beletskiy and Anatoli Colicev

The purpose of this paper is to propose new directions for human resource management (HRM) research by drawing attention to online data as a complementary data source to…

5582

Abstract

Purpose

The purpose of this paper is to propose new directions for human resource management (HRM) research by drawing attention to online data as a complementary data source to traditional quantitative and qualitative data, and introducing network text analysis as a method for large quantities of textual material.

Design/methodology/approach

The paper first presents the added value and potential challenges of utilising online data in HRM research, and then proposes a four-step process for analysing online data with network text analysis.

Findings

Online data represent a naturally occuring source of real-time behavioural data that do not suffer from researcher intervention or hindsight bias. The authors argue that as such, this type of data provides a promising yet currently largely untapped empirical context for HRM research that is particularly suited for examining discourses and behavioural and social patterns over time.

Practical implications

While online data hold promise for many novel research questions, it is less appropriate for research questions that seek to establish causality between variables. When using online data, particular attention must be paid to ethical considerations, as well as the validity and representativeness of the sample.

Originality/value

The authors introduce online data and network text analysis as a new avenue for HRM research, with potential to address novel research questions at micro-, meso- and macro-levels of analysis.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 5 no. 1
Type: Research Article
ISSN: 2051-6614

Keywords

Open Access
Article
Publication date: 2 January 2018

Jianfeng Zhao, Bodong Liang and Qiuxia Chen

The successful and commercial use of self-driving/driverless/unmanned/automated car will make human life easier. The paper aims to discuss this issue.

67706

Abstract

Purpose

The successful and commercial use of self-driving/driverless/unmanned/automated car will make human life easier. The paper aims to discuss this issue.

Design/methodology/approach

This paper reviews the key technology of a self-driving car. In this paper, the four key technologies in self-driving car, namely, car navigation system, path planning, environment perception and car control, are addressed and surveyed. The main research institutions and groups in different countries are summarized. Finally, the debates of self-driving car are discussed and the development trend of self-driving car is predicted.

Findings

This paper analyzes the key technology of self-driving car and illuminates the state-of-art of the self-driving car.

Originality/value

The main research contents and key technology have been introduced. The research progress as well as the research institution has been summarized.

Details

International Journal of Intelligent Unmanned Systems, vol. 6 no. 1
Type: Research Article
ISSN: 2049-6427

Keywords

Content available
Article
Publication date: 23 August 2022

Thomas Howard Morris

Creativity has been positioned as a critical workplace competence, especially in societies in which conditions are rapidly changing. The fact that traditional educational…

1632

Abstract

Purpose

Creativity has been positioned as a critical workplace competence, especially in societies in which conditions are rapidly changing. The fact that traditional educational processes oppress creativity is theoretically important. The purpose of the present paper is to theoretically map the process of teacher-directed learning and how the process oppresses creativity.

Design/methodology/approach

A theoretical paper in which a conclusion is drawn that there is a primary and secondary process of creativity oppression with traditional teacher-directed learning.

Findings

It is proposed in the present paper that the primary process of creativity oppression is that the pathway to a “high achieving pass” is for learners to make knowledge constructions that mirror that of the educator (rewarding non-creative learning outcomes). A secondary, silent and powerful mechanism of creativity oppression is where the learner does not “buy in” with the educator to accept their knowledge inculcation. The student here may indeed produce a creative learning outcome from the process, but they are likely to be judged for that work as a “low achieving pass” or a fail.

Originality/value

The paper seeks to identify the mechanism in which creativity oppression may accumulate over time until learner creativity is quashed.

Details

On the Horizon: The International Journal of Learning Futures, vol. 30 no. 3
Type: Research Article
ISSN: 1074-8121

Keywords

Open Access
Article
Publication date: 11 December 2023

Jonan Phillip Donaldson, Ahreum Han, Shulong Yan, Seiyon Lee and Sean Kao

Design-based research (DBR) involves multiple iterations, and innovations are needed in analytical methods for understanding how learners experience a learning experience in ways…

Abstract

Purpose

Design-based research (DBR) involves multiple iterations, and innovations are needed in analytical methods for understanding how learners experience a learning experience in ways that both embrace the complexity of learning and allow for data-driven changes to the design of the learning experience between iterations. The purpose of this paper is to propose a method of crafting design moves in DBR using network analysis.

Design/methodology/approach

This paper introduces learning experience network analysis (LENA) to allow researchers to investigate the multiple interdependencies between aspects of learner experiences, and to craft design moves that leverage the relationships between struggles, what worked and experiences aligned with principles from theory.

Findings

The use of network analysis is a promising method of crafting data-driven design changes between iterations in DBR. The LENA process developed by the authors may serve as inspiration for other researchers to develop even more powerful methodological innovations.

Research limitations/implications

LENA may provide design-based researchers with a new approach to analyzing learner experiences and crafting data-driven design moves in a way that honors the complexity of learning.

Practical implications

LENA may provide novice design-based researchers with a structured and easy-to-use method of crafting design moves informed by patterns emergent in the data.

Originality/value

To the best of the authors’ knowledge, this paper is the first to propose a method for using network analysis of qualitative learning experience data for DBR.

Content available
Article
Publication date: 1 December 1999

Bill Lamble

124

Abstract

Details

Library Management, vol. 20 no. 8
Type: Research Article
ISSN: 0143-5124

Keywords

Content available
Book part
Publication date: 11 October 2022

Abstract

Details

Creative Tourism and Sustainable Territories
Type: Book
ISBN: 978-1-80262-682-7

1 – 10 of over 3000