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Article
Publication date: 25 October 2022

Zhifeng Yang

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.

183

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.

Details

Asian Review of Accounting, vol. 31 no. 1
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 23 March 2020

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…

1218

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.

Details

Management Decision, vol. 58 no. 8
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 22 April 2024

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.

Details

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

Keywords

Article
Publication date: 1 April 2024

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.

Details

International Journal of Web Information Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1744-0084

Keywords

Article
Publication date: 12 July 2023

Zhifeng Lin, Wei Zhang, Jiawei Li, Jing Yang, Bing Han and Peng Xie

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…

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.

Details

Anti-Corrosion Methods and Materials, vol. 70 no. 5
Type: Research Article
ISSN: 0003-5599

Keywords

Article
Publication date: 9 August 2019

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.

Details

Anti-Corrosion Methods and Materials, vol. 66 no. 5
Type: Research Article
ISSN: 0003-5599

Keywords

Article
Publication date: 8 February 2021

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.

Details

International Journal of Web Information Systems, vol. 17 no. 2
Type: Research Article
ISSN: 1744-0084

Keywords

Article
Publication date: 22 June 2012

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…

361

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.

Details

Health Education, vol. 112 no. 4
Type: Research Article
ISSN: 0965-4283

Keywords

Article
Publication date: 27 September 2022

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.

Details

Asian Review of Accounting, vol. 31 no. 1
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 22 June 2012

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.

Details

Health Education, vol. 112 no. 4
Type: Research Article
ISSN: 0965-4283

Keywords

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