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Article
Publication date: 18 October 2021

Weiru Chen, Seyed Mahdi Bohloul, Yifang Ma and Ling Li

This study aims to explore the impact of applying a blockchain-based information system in the international students’ administrative workflow in the context of a public research…

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Abstract

Purpose

This study aims to explore the impact of applying a blockchain-based information system in the international students’ administrative workflow in the context of a public research university in the USA.

Design/methodology/approach

Specifically, a prototype of the blockchain-based information system was developed and tested. The system has the potential advantages of being more efficient, more transparent, faster and safer.

Findings

The results show that digital registration could increase student registration efficiency with a blockchain-based application.

Research limitations/implications

There are also some limitations of this study. As an early exploration of the use of blockchain technology in higher education, this study could be further extended in several aspects: different institutions (e.g. private vs public school) may have different operational strategies towards international student affairs. The different administrative processes should be discussed in the context of different institutions, and thus the proposed system should be tested and evaluated based on the requirements of different institutions. Use experience and feedback from different users such as university administrators and students should be considered and investigated with respect to the necessary improvement of the proposed system. The extensibility and scalability of the system should be assessed to accommodate any potential modifications of the administrative process.

Originality/value

The findings show that a blockchain-based information management system has the potential to improve data transmission efficiency and protect information privacy.

Article
Publication date: 29 March 2022

Yahn-Shir Chen, Enny Susilowati Mardjono and Yi-Fang Yang

To maintain auditor independence, Section 201 of the Sarbanes–Oxley Act of 2002 (SOX) imposes restrictions on audit firms in rendering management advisory services (MASs) to audit…

Abstract

Purpose

To maintain auditor independence, Section 201 of the Sarbanes–Oxley Act of 2002 (SOX) imposes restrictions on audit firms in rendering management advisory services (MASs) to audit clients. Responding to the requirement, audit firms establish a strategic alliance with consulting companies to expand their scope of services to alleviate the impairment of auditor independence. Taiwan follows the spirit of SOX in related laws and regulations. To investigate the effects of SOX on Taiwanese auditing industry, this study aims to examine the relationship between MASs and operating performance of audit firms.

Design/methodology/approach

This study obtains empirical data from the 1989–2017 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission (FSC). FSC administers the survey across all registered audit firms annually to collect business information on the auditing industry for macro-economic analysis and industrial policy development. The authors group audit firms into three categories: national, regional and local firms. Based on the structure-conduct-performance (S-C-P) theoretical framework, this study establishes the following cross-sectional regression equation to test the authors’ hypotheses.

Findings

Main results indicate that national firms have better post-SOX firm and alliance performance. Both firm and alliance MASs contribute more to the performance of national firms after SOX.

Practical implications

This study claims that national firms establish alliance with consulting companies for resource sharing but regional and local firms for tax-saving.

Originality/value

Consistent with the economic theory of regulation and resource-based theory, SOX matters in Taiwan.

Details

Managerial Auditing Journal, vol. 37 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

Open Access
Article
Publication date: 29 February 2024

Guanchen Liu, Dongdong Xu, Zifu Shen, Hongjie Xu and Liang Ding

As an advanced manufacturing method, additive manufacturing (AM) technology provides new possibilities for efficient production and design of parts. However, with the continuous…

Abstract

Purpose

As an advanced manufacturing method, additive manufacturing (AM) technology provides new possibilities for efficient production and design of parts. However, with the continuous expansion of the application of AM materials, subtractive processing has become one of the necessary steps to improve the accuracy and performance of parts. In this paper, the processing process of AM materials is discussed in depth, and the surface integrity problem caused by it is discussed.

Design/methodology/approach

Firstly, we listed and analyzed the characterization parameters of metal surface integrity and its influence on the performance of parts and then introduced the application of integrated processing of metal adding and subtracting materials and the influence of different processing forms on the surface integrity of parts. The surface of the trial-cut material is detected and analyzed, and the surface of the integrated processing of adding and subtracting materials is compared with that of the pure processing of reducing materials, so that the corresponding conclusions are obtained.

Findings

In this process, we also found some surface integrity problems, such as knife marks, residual stress and thermal effects. These problems may have a potential negative impact on the performance of the final parts. In processing, we can try to use other integrated processing technologies of adding and subtracting materials, try to combine various integrated processing technologies of adding and subtracting materials, or consider exploring more efficient AM technology to improve processing efficiency. We can also consider adopting production process optimization measures to reduce the processing cost of adding and subtracting materials.

Originality/value

With the gradual improvement of the requirements for the surface quality of parts in the production process and the in-depth implementation of sustainable manufacturing, the demand for integrated processing of metal addition and subtraction materials is likely to continue to grow in the future. By deeply understanding and studying the problems of material reduction and surface integrity of AM materials, we can better meet the challenges in the manufacturing process and improve the quality and performance of parts. This research is very important for promoting the development of manufacturing technology and achieving success in practical application.

Details

Journal of Intelligent Manufacturing and Special Equipment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2633-6596

Keywords

Book part
Publication date: 11 February 2022

Sara Austin

The Wicked Queen in both the Grimm and Disney versions of Snow White exists as a cautionary tale of female vanity. Despite these nefarious beginnings, contemporary versions of the…

Abstract

The Wicked Queen in both the Grimm and Disney versions of Snow White exists as a cautionary tale of female vanity. Despite these nefarious beginnings, contemporary versions of the character in children's and young adult fiction reimagine the Wicked Queen as pitiable. She is still a villain, but her actions are explained as the result of loneliness, parental abuse, and a persistent belief that she is not beautiful enough to be worthy of love. This change in the Wicked Queen's motivations from innate to circumstantial is reflected in the tagline for Valentino's Disney Villains series, ‘Evil Is Made, Not Born’. My reading of these new sympathetic depictions of the Wicked Queen builds on Cristina Santos's discussion of patriarchy and reproduction, as well as other critical discussions of fairy tales and gendered bodies. Focusing specifically on the magic mirror as metaphor, I discuss these new depictions of the Wicked Queen in the context of body dysmorphia. While these novels undo the good/bad and maiden/crone dichotomies of the fairy tale, these readings also shift much of the blame for the Wicked Queen's actions from innate failings of her gender (vanity) to the cultural structures surrounding female body image (dysmorphia). As contemporary reworkings of fairy tales seek to disrupt these narrative patterns and move away from harmful portrayals of gender, sexuality, aging, and physical disability, they risk falling into existing patterns linking mental illness to violence or evil.

Details

Gender and Female Villains in 21st Century Fairy Tale Narratives
Type: Book
ISBN: 978-1-80117-565-4

Keywords

Article
Publication date: 10 May 2019

Yang Ma and Markus Kurscheidt

In 2017, the Chinese Super League (CSL), the first professional football division in the People’s Republic of China (PRC), became the highest-spending league in the international…

Abstract

Purpose

In 2017, the Chinese Super League (CSL), the first professional football division in the People’s Republic of China (PRC), became the highest-spending league in the international players’ transfer market, with a total spending of €377m. Moreover, the government of the PRC is backing the CSL with an ambitious football plan. Therefore, the purpose of this paper is to examine the governance of the CSL by questioning the organisational viability of the league.

Design/methodology/approach

In addition to the relevant international literature, this study is based on 14 recent scholarly articles published in Mandarin from 2013 to 2018 to reflect the national academic debate. Moreover, website research on all CSL clubs has been conducted. The institutional analysis follows the integrative change model of Cunningham (2002) complemented by agency and bureaucracy theory.

Findings

The CSL still faces substantial governance problems caused by the divergence of goal setting, organisational inefficiencies and compliance issues. The organisational change is notably constrained by internal competitive value commitments and external power dependency.

Research limitations/implications

The institutional findings on the CSL provide a starting point for empirical studies. The approach contributes to the theory of sport governance processes.

Practical implications

The material and insights are informative for decision makers to evaluate the competitiveness of the CSL.

Originality/value

This paper is the first international in-depth analysis of the governance of the CSL using the body of knowledge published in Mandarin.

Details

Sport, Business and Management: An International Journal, vol. 9 no. 1
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 17 May 2021

Anson Cheuk-Ho Au

This paper aims to examine the economic costs of protests at micro-to-firm, market sector and aggregate levels. This paper then develops institutional policy recommendations for…

Abstract

Purpose

This paper aims to examine the economic costs of protests at micro-to-firm, market sector and aggregate levels. This paper then develops institutional policy recommendations for allaying these costs.

Design/methodology/approach

This paper conducts a case study of the anti-extradition bill protests in Hong Kong by examining news articles, online discussions and economic indices from the Hong Kong Census and Statistics Department. This paper further develops policy insights from an analysis of the Hong Kong Basic Law (the city’s mini-constitution) and insights from economic research.

Findings

This paper discovers that the protests may have caused overall volatility in firms, market sectors and the overall economy, measured in production disruptions, revenue losses and declines in employment. Among Hong Kong’s four major industries, the most severely stunted market sectors were tourism and retail, as well as trading and logistics, whereas financial services and professional and producer services experienced mixed effects. This paper develops two institutional policy recommendations for government and corporate policymaking for reducing volatility and ultimately safeguarding economic growth: the separation of political ideology and economics; the systematic use of public opinion analytics to pre-test the reception of policies.

Practical implications

Corporate strategists and policymakers would benefit from and advance the economy by better insulating business decision-making from political biases and by investing in public opinion analytics.

Originality/value

Much of economic theory treats social transformations as externalities. This paper adopts a different approach by foregrounding the role that social transformations play in shaping the economy. To this end, to the best of the author’s knowledge, this paper is among the first to examine the anti-extradition bill protests of Hong Kong, arguably the most significant and widespread protests in the city’s and the region’s history.

Details

Journal of Chinese Economic and Foreign Trade Studies, vol. 14 no. 3
Type: Research Article
ISSN: 1754-4408

Keywords

Article
Publication date: 1 March 2005

Robert M. Pech, Richard J. Pech, Ding Wei and Hong Shi

Through a case study of the Jiangsu Little Swan Group Company in the People's Republic of China aims to describe the transition from initial attempts at imitation of products…

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Abstract

Purpose

Through a case study of the Jiangsu Little Swan Group Company in the People's Republic of China aims to describe the transition from initial attempts at imitation of products through to the realisation that innovation would need to be purchased

Design/methodology/approach

Relates the ensuing strategic alliance between the Jiangsu Little Swan Group Company and Matsushita of Japan, the acquisition of critical technology, and finally, the development of the company' own R&D culminating in over 150 technology patents by the end of the year 2002.

Findings

Finds that Little Swan has demonstrated that it is possible to successfully make an extraordinary revolutionary shift from one industry into another.

Originality/value

The case of Little Swan clearly demonstrates that innovation can be successfully integrated into a firm from external sources through direct acquisition.

Details

European Journal of Innovation Management, vol. 8 no. 1
Type: Research Article
ISSN: 1460-1060

Keywords

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