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The purpose of this study is to discuss Kalia, Basu and Kundu's (KBK’s) paper's motivation, findings and contributions and suggest further development.
Abstract
Purpose
The purpose of this study is to discuss Kalia, Basu and Kundu's (KBK’s) paper's motivation, findings and contributions and suggest further development.
Design/methodology/approach
This paper is to discuss the meta-analysis of board characteristics and demand for audit Quqality by KBK.
Findings
KBK paper is well motivated and makes new contributions to the literature. Future research can expand the sample and examine the moderating effects of institutional factors such as ownership structure, regulatory reforms and country-level investor protection and legal enforcement.
Originality/value
Based on the review of KBK’ spaper, this study suggests that future research should expand the sample and examine the moderating effects of institutional factors such as ownership structure, regulatory reforms and country-level investor protection and legal enforcement.
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Keywords
Dieu Hack-Polay, Mahfuzur Rahman, Md Morsaline Billah and Hesham Z. Al-Sabbahy
The purpose of this article is to discuss issues associated with the application big data analytics for decision-making about the introduction of new technologies in the textile…
Abstract
Purpose
The purpose of this article is to discuss issues associated with the application big data analytics for decision-making about the introduction of new technologies in the textile industry in the developing world.
Design/methodology/approach
The leader–member exchange theoretical framework to consider the nature of the relationships between owners and followers to identify the potential issues that affect decision-making was used. However, decisions to adopt such environmentally friendly biotechnologies are hampered by the lack of awareness amongst owners, intergenerational conflict and cultural impediments.
Findings
The article found that the limited use of this valuable technological resource is linked to several factors, mainly cultural, generational and educational factors. The article exposes two key new technologies that could help the industry reduce its carbon footprint.
Originality/value
The study suggests more awareness raising amongst plant owners and greater empowerment of new generations in decision-making in the industry. This study, therefore, bears significant implications for environmental sustainability in the developing world where the textile industry is one of the major polluting industries affecting water quality and human health.
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Wenfei Li, Zhenyang Tang and Chufen Chen
Corporate site visits increase labor investment efficiency.
Abstract
Purpose
Corporate site visits increase labor investment efficiency.
Design/methodology/approach
Our empirical model for the baseline analysis follows those of Jung et al. (2014) and Ghaly et al. (2020).
Findings
We show that corporate site visits are associated with significantly higher labor investment efficiency; more specifically, site visits reduce both over-hiring and under-hiring of employees. The effect of site visits on labor investment efficiency is more pronounced for firms with higher labor adjustment costs, greater financial constraints, weaker corporate governance and lower financial reporting quality. We also find that site visits mitigate labor cost stickiness.
Originality/value
First, while the literature has suggested how the presence of institutional investors and analysts may affect labor investment decisions, we focus on institutional investors and analysts’ activities and interactions with firm executives. We provide direct evidence that institutional investors and analysts may use corporate site visits to improve labor investment efficiency. Second, our study adds to a line of recent studies on how corporate site visits reduce information asymmetry and agency conflicts. We show that corporate site visits allow institutional investors and analysts to influence labor investment efficiency. We also provide new evidence that corporate site visits reduce labor cost stickiness.
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Xiaoxian Yang, Zhifeng Wang, Qi Wang, Ke Wei, Kaiqi Zhang and Jiangang Shi
This study aims to adopt a systematic review approach to examine the existing literature on law and LLMs.It involves analyzing and synthesizing relevant research papers, reports…
Abstract
Purpose
This study aims to adopt a systematic review approach to examine the existing literature on law and LLMs.It involves analyzing and synthesizing relevant research papers, reports and scholarly articles that discuss the use of LLMs in the legal domain. The review encompasses various aspects, including an analysis of LLMs, legal natural language processing (NLP), model tuning techniques, data processing strategies and frameworks for addressing the challenges associated with legal question-and-answer (Q&A) systems. Additionally, the study explores potential applications and services that can benefit from the integration of LLMs in the field of intelligent justice.
Design/methodology/approach
This paper surveys the state-of-the-art research on law LLMs and their application in the field of intelligent justice. The study aims to identify the challenges associated with developing Q&A systems based on LLMs and explores potential directions for future research and development. The ultimate goal is to contribute to the advancement of intelligent justice by effectively leveraging LLMs.
Findings
To effectively apply a law LLM, systematic research on LLM, legal NLP and model adjustment technology is required.
Originality/value
This study contributes to the field of intelligent justice by providing a comprehensive review of the current state of research on law LLMs.
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Keywords
Abstract
Purpose
As a common form of failure in industry, corrosion causes huge economic losses. At present, with the development of computational techniques, artificial intelligence (AI) is playing a more and more important role in the field of scientific research. This paper aims to review the application of AI in corrosion protection research.
Design/methodology/approach
In this paper, the role of AI in corrosion protection is systematically described in terms of anticorrosion materials and methods, corrosion image recognition and corrosion life prediction.
Findings
With efficient and in-depth data processing methods, AI can rapidly advance the research process in terms of anticorrosion materials and methods, corrosion image recognition and corrosion life prediction and save on costs.
Originality/value
This paper summarizes the application of AI in corrosion protection research and provides the basis for corrosion engineers to quickly and comprehensively understand the role of AI and improve production processes.
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Keywords
Zhifeng Lin, Likun Xu, Xiangbo Li, Li Wang, Weimin Guo, Chuanjie Wu and Yi Yang
The purpose of this paper is to examine the performance of a fastener composite coating system, sherardized (SD) coating/zinc-aluminum (ZA) coating whether it has good performance…
Abstract
Purpose
The purpose of this paper is to examine the performance of a fastener composite coating system, sherardized (SD) coating/zinc-aluminum (ZA) coating whether it has good performance in marine environment.
Design/methodology/approach
In this paper, SD coating was fabricated on fastener surface by solid-diffusion method. ZA coating was fabricated by thermal sintering method. Corrosion behaviours of the composite coating were investigated with potentiodynamic polarization curves, open circuit potential and electrochemical impedance spectroscopy methods.
Findings
Neutral salt spray (NSS) and deep sea exposure tests revealed that the composite coating had excellent corrosion resistance. Polarization curve tests showed that corrosion current density of the sample with composite coating was significantly decreased, indicating an effective corrosion protection of the composite coating. OCP measurement of the sample in NaCl solution demonstrated that the composite coating had the best cathodic protection effect. The good corrosion resistance of the composite coating was obtained by the synergy of SD and ZA coating.
Practical implications
SD/ZA coating can be used in marine environment to prolong the life of carbon steel fastener.
Social implications
SD/ZA composite coating can reduce the risk and accident caused by failed fastener, avoid huge economic losses.
Originality/value
A new kind of composite coating was explored to protect the carbon steel fastener in marine environment. And the composite coating has the long-term anti-corrosion performance both in simulated and marine environment test.
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Keywords
Zhifeng Wang, Chi Zuo and Chunyan Zeng
Recently, the double joint photographic experts group (JPEG) compression detection tasks have been paid much more attention in the field of Web image forensics. Although there are…
Abstract
Purpose
Recently, the double joint photographic experts group (JPEG) compression detection tasks have been paid much more attention in the field of Web image forensics. Although there are several useful methods proposed for double JPEG compression detection when the quantization matrices are different in the primary and secondary compression processes, it is still a difficult problem when the quantization matrices are the same. Moreover, those methods for the different or the same quantization matrices are implemented in independent ways. The paper aims to build a new unified framework for detecting the doubly JPEG compression.
Design/methodology/approach
First, the Y channel of JPEG images is cut into 8 × 8 nonoverlapping blocks, and two groups of features that characterize the artifacts caused by doubly JPEG compression with the same and the different quantization matrices are extracted on those blocks. Then, the Riemannian manifold learning is applied for dimensionality reduction while preserving the local intrinsic structure of the features. Finally, a deep stack autoencoder network with seven layers is designed to detect the doubly JPEG compression.
Findings
Experimental results with different quality factors have shown that the proposed approach performs much better than the state-of-the-art approaches.
Practical implications
To verify the integrity and authenticity of Web images, the research of double JPEG compression detection is increasingly paid more attentions.
Originality/value
This paper aims to propose a unified framework to detect the double JPEG compression in the scenario whether the quantization matrix is different or not, which means this approach can be applied in more practical Web forensics tasks.
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Dunjin Zhou, Yaqiong Yan, Huihong Yu, Qinghua Xia, Niannian Yang, Zhifeng Zhang, Zhaoyang Zhu, Fang Li and Jie Gong
This study aims to examine whether, in the opinion of patients selected in 13 hospitals of Hubei province, China, hospitals are smoke free. Patients were also asked whether their…
Abstract
Purpose
This study aims to examine whether, in the opinion of patients selected in 13 hospitals of Hubei province, China, hospitals are smoke free. Patients were also asked whether their physicians had inquired about their smoking status.
Design/methodology/approach
Patients were recruited through an intercept method (i.e. stopped by the interviewer while in the hospital); data were collected through interviews, with a response rate of 96.1 percent.
Findings
Among the intercepted patients, 48.3 percent reported having seen people smoking in hospitals; 22.3 percent had seen a doctor and/or nurse smoking; 23.8 percent had smelled tobacco in hospitals; 68.4 percent reported having seen “no‐smoking” signs in hospital settings; 42.6 percent reported having been asked about smoking status in their latest visit to a doctor and 23.8 percent reported receiving tobacco cessation counseling. Compared to hospitals in large cities, patients from medium/small city hospitals reported significantly higher levels of cigarette smoking among physicians, and poorer implementation of regulations for a smoking‐free hospital, and less smoking cessation counseling by physicians.
Originality/value
Findings of this study point to the need for greater efforts to be made in promoting a smoke free environment in hospitals, as well as encouraging physicians to provide more smoking cessation counseling to smoking patients, particularly physicians in small and medium hospitals.
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Keywords
Deepali Kalia, Debarati Basu and Sayantan Kundu
The study explores extant knowledge on the nature of the relationship between internal and external corporate governance mechanisms, particularly board characteristics and audit…
Abstract
Purpose
The study explores extant knowledge on the nature of the relationship between internal and external corporate governance mechanisms, particularly board characteristics and audit quality, respectively, while also investigating how the relationship varies across geographies.
Design/methodology/approach
The extant knowledge is synthesized using a meta-analysis, which is conducted using a sample of 56 empirical studies from publications of varying grades. The studies span over 25 years (1996–2021) and cover 147 empirical samples (343,787 firm-year observations) across more than 20 countries. The dependent variable is audit fees, and the independent variable captures 12 different measures of board characteristics.
Findings
Overall, the results reveal a positive association between board characteristics and audit fees, indicating complementarity between governance mechanisms. Effect size analysis shows board characteristics, like size and independence, are positively associated with audit fees. However, heterogeneity is noted for some characteristics, and further analysis by geography (developed vs emerging countries) explains the heterogeneity.
Practical implications
This study helps multiple stakeholders like firms, shareholders, boards, regulators and policymakers in designing and strengthening governance frameworks.
Social implications
Both governance and auditing literature benefit from identifying specific board characteristics that drive audit quality consistently across different institutional settings and samples. Heterogeneity analysis helps improve the understanding of contradictions documented in prior literature.
Originality/value
This meta-analysis is the first to explore the interplay between internal and external corporate governance mechanisms, with a focus on board characteristics and audit quality. The study provides valuable insights on how different governance mechanisms influence each other while highlighting, for the first time, how the interaction between governance mechanisms varies by a country's level of development.
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Jie Gong, Zhifeng Zhang, Zhaoyang Zhu, Jun Wan, Niannian Yang, Fang Li, Huiling Sun, Weiping Li, Jiang Xia, Dunjin Zhou and Xinguang Chen
The paper seeks to report data on cigarette smoking, anti‐smoking practices, physicians' receipt of anti‐smoking training, and the association between receipt of the training and…
Abstract
Purpose
The paper seeks to report data on cigarette smoking, anti‐smoking practices, physicians' receipt of anti‐smoking training, and the association between receipt of the training and anti‐smoking practice among physicians in Wuhan, China.
Design/methodology/approach
Participants were selected through the stratified random sampling method. The questionnaires were completed by the sampled physicians and the response rate of the survey was 98.1 percent.
Findings
Among the total sample, 11 percent were current smokers. Significantly more male physicians than female physicians were current smokers (31.6 vs 0.9 percent, p<0.001). In total, 41 percent of physicians always or often asked patients about smoking habits, and 61 percent of them often advised patients to quit. Receiving anti‐tobacco training significantly increased the likelihood for physicians to ask patients about smoking (odd ratio=2.55, p<0.001) and to advise patients against smoking (odd ratio=4.05, p<0.001) with and without controlling gender, age, education, type of hospital and medical services specialty.
Practical implications
More effort should be devoted to training for physicians with focus on anti‐smoking practice and smoking cessation counseling in addition to assist physicians themselves to quit smoking.
Originality/value
The findings of this study update the data regarding cigarette smoking among physicians in Wuhan, China, and their practice of anti‐tobacco counseling. It indicates that it is very important to provide the training regarding anti‐smoking counseling among physicians.
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