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Article
Publication date: 21 February 2024

Sumiyana Sumiyana, Efa Agus Agus Susanto, Dian Kartika Kartika Rahajeng and Rijardh Djatu Winardi

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for…

Abstract

Purpose

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for the main task of auditing local governments at the provincial, regency and municipal levels. Meanwhile, the LGIAs are also a spearhead in identifying and analysing errors, irregularities and fraudulent actions in the finance and development of local government.

Design/methodology/approach

The exploratory case study methodology was used, gathering insights from 18 individuals through interviews. In addition, the authors use a critical perspective of the LGIAs’ behaviours in enhancing their capabilities in compliance with the regulations. Moreover, the authors discuss the low motivation of LGIAs in terms of achievement in knowledge acquisition, a mechanistic curriculum creating a climate of low spirit, mental models in rooted ordinariness and behavioural anxiety in hierarchical systems of expertise.

Findings

This paper infers that the LGIAs reflect inertia in terms of capabilities because its curriculum, environment and organisation have pervasively changed the culture of the work environment. Consequently, although immorally convenient and practical, the LGIAs work with professional discipline and expedient behaviours. In addition, the LGIAs behave performativity, presenting task performances with undynamic capabilities. Lastly, these behaviours imply the need to enhance the LGIAs’ dynamic capabilities by structuring local governments’ adaptive environment. Hence, this adaptive environment, in turn, could facilitate LGIAs’ further being in high spirits in enhancing knowledge-based expertise.

Practical implications

This study firstly implies that the research findings indicate the need for environmental-, organisational- and curriculum-made transformations to change the capabilities and competencies of LGIAs in the future, facilitating them to increase assimilation-learning abilities. Furthermore, the research shows that mental models dominate LGIAs, resulting in low spirits and reluctance to develop their dynamic capabilities. The paper recommends creating a work culture where anxiety is not dominant and changing the flexibility of the professional structure for LGIAs so that they can be promoted from functional to structural officers.

Originality/value

LGIAs work in a cultural environment that is always structured to fulfil what the regulations require. So, this study’s first novelty is that it underlines the ordinary job practices of LGIAs and the low incentives to enhance their dynamic capabilities. Secondly, it is highlighted that the institution’s auspices do not facilitate LGIAs to advance their dynamic capabilities because of the static competency-based development curriculum. Thirdly, the research shows that the LGIAs are a civil apparatus whose employment system in Indonesia implies a no-dismissal culture and halo effect in measuring performance.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 10 January 2024

António Carvalho, Luís Miguel Pacheco, Filipe Sardo and Zelia Serrasqueiro

The behavioural theory adds a new paradigm of analysis with the assumptions of the decision maker’s cognitive biases and their repercussions on financing decisions. The aim of the…

Abstract

Purpose

The behavioural theory adds a new paradigm of analysis with the assumptions of the decision maker’s cognitive biases and their repercussions on financing decisions. The aim of the study is to analyse the repercussions of these biases on the adjustment speed of firm’s capital structure toward the optimal level.

Design/methodology/approach

Based on a partial adjustment model, the study uses the Dynamic Panel Fractional estimator to analyse panel data from 4,990 Portuguese entrepreneurial firms.

Findings

The results show that the cognitive overconfidence bias impacts the entrepreneurial firm’s capital structure. In fact, the firms run by overconfident managers adjust more slowly than their counterparts. Furthermore, the findings suggest that entrepreneurial firms make relatively fast adjustments toward the optimal debt level and follow a hierarchical financing order in the funding process.

Practical implications

The results of this paper are not only interesting to the academia, but also contain practical implications for corporate, institutional and business policy and governance. First, the paper introduces a new measure of cognitive bias in optimistic managers, which is useful for current and future academic research. Also, in practical terms, the findings of the paper reveal that when a company is contemplating hiring a manager, it should consider whether they need an optimistic or non-optimistic manager based on the company's present life cycle or situation.

Originality/value

The current analysis extends the existing literature. The study suggests that financial classical and behavioural paradigms should not be separated, which can provide evidence to help narrow the gap between these two major perspectives.

Details

Journal of Small Business and Enterprise Development, vol. 31 no. 1
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 23 November 2023

Diego Gabriel Metz, Roberto Dalledone Machado, Marcos Arndt and Carlos Eduardo Rossigali

Realistic composite vehicles with 2, 3, 5 and 9 axles, consisting of a truck with one or two trailers, are addressed in this paper by computational models for vehicle–bridge…

Abstract

Purpose

Realistic composite vehicles with 2, 3, 5 and 9 axles, consisting of a truck with one or two trailers, are addressed in this paper by computational models for vehicle–bridge interaction analysis.

Design/methodology/approach

The vehicle–bridge interaction (VBI) models are formed by sets of 2-D rigid blocks interconnected by mass, damping and stiffness elements to simulate their suspension system. The passage of the vehicles is performed at different speeds. Several rolling surface profiles are admitted, considering the maintenance grade of the pavement. The spectral density functions are generated from an experimental database to form the longitudinal surface irregularity profiles. A computational code written in Phyton based on the finite element method was developed considering the Euler–Bernoulli beam model.

Findings

Several models of composite heavy vehicles are presented as manufactured and currently travel on major roads. Dynamic amplification factors are presented for each type of composite vehicle.

Research limitations/implications

The VBI models for compound heavy vehicles are 2-D.

Social implications

This work contributes to improving the safety and lifetime of the bridges, as well as the stability and comfort of the vehicles when passing over a bridge.

Originality/value

The structural response of the bridge is affected by the type and size of the compound vehicles, their speed and the conservative grade of the pavement. Moreover, one axle produces vibrations that can be superposed by the vibrations of the other axles. This effect can generate not usual dynamic responses.

Details

Engineering Computations, vol. 41 no. 1
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 12 April 2024

Xin-Yi Wang, Bo Chen and Na Hou

The purpose of this study is to examine the impact of political relations on trade in strategic emerging industries (SEIs) in the Belt and Road initiative (BRI) associated…

Abstract

Purpose

The purpose of this study is to examine the impact of political relations on trade in strategic emerging industries (SEIs) in the Belt and Road initiative (BRI) associated countries. This investigation encompasses not only from the perspective of bilateral political relations but also the political intervention of third parties.

Design/methodology/approach

The study employs the temporal exponential random graphmodel to analyze the dynamic structure and influencing factor of SEIs trade network among 150 BRI-associated countries from 2015 to 2020.

Findings

The results indicate that the trade of SEIs in the BRI-associated countries exhibits a pattern of concentrated exporters and decentralized importers. Amicable bilateral political relations foster trade cooperations in SEIs, while political pressure from the United States has the opposite effect. Furthermore, compared with the influence of third parties, the BRI has created a more robust trade environment characterized by political mutual trust.

Practical implications

BRI-associated countries should strengthen their political communication, and endeavor to transform political consensus and shared vision into concrete collaborative projects, while mitigating geopolitical uncertainties through a sound risk evaluation system. Moreover, they should establish a more transparent and consistent consultation mechanism and leverage the BRI trade network to foster balanced and mutually beneficial partnerships that minimize rivalry and dependence on a single market.

Originality/value

This study goes beyond observed trade cost and incorporates the political factor into the determinants of the BRI trade, thereby expanding the theoretical boundaries of existing BRI research. Also, this study employs bilateral trade data to construct SEIs trade networks (SEITNs) along the BRI route. It provides a comprehensive understanding of the dynamic determinates of the SEITNs will provide valuable practical guidance for enhancing and expanding trade and cooperation among BRI-associated countries.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 28 February 2024

Dat Tien Doan, Tuyet Phuoc Anh Mai, Ali GhaffarianHoseini, Amirhosein Ghaffarianhoseini and Nicola Naismith

This study aims to identify the primary research areas of modern methods of construction (MMC) along with its current trends and developments.

Abstract

Purpose

This study aims to identify the primary research areas of modern methods of construction (MMC) along with its current trends and developments.

Design/methodology/approach

A combination of bibliometric and qualitative analysis is adopted to examine 1,957 MMC articles in the Scopus database. With the support of CiteSpace 6.1.R6, the clusters, leading authors, journals, institutions and countries in the field of MMC are examined.

Findings

Offsite construction, inter-modular connections, augmenting output, prefabricated concrete beams and earthquake-resilient prefabricated beam–column steel joints are the top five research areas in MMC. Among them, offsite construction and inter-modular connections are significantly focused, with many research articles. The potential for collaboration, among prominent authors such as Wang, J., Liu, Y. and Wang, Y., explains the recent rapid growth of the MMC field of research. With a total of 225 articles, Engineering Structures is the journal that has published the most articles on MMC. China is the leading country in this field, and the Ministry of Education China is the top institution in MMC.

Originality/value

The findings of this study bear significant implications for stakeholders in academia and industry alike. In academia, these insights allow researchers to identify research gaps and foster collaboration, steering efforts toward innovative and impactful outcomes. For industries using MMC practices, the clarity provided on MMC techniques facilitates the efficient adoption of best practices, thereby promoting collaboration, innovation and global problem-solving within the construction field.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Book part
Publication date: 4 April 2024

Ramin Rostamkhani and Thurasamy Ramayah

This chapter of the book aims to introduce multiobjective linear programming (MLP) as an optimum tool to find the best quality engineering techniques (QET) in the main domains of…

Abstract

This chapter of the book aims to introduce multiobjective linear programming (MLP) as an optimum tool to find the best quality engineering techniques (QET) in the main domains of supply chain management (SCM). The importance of finding the best quality techniques in SCM elements in the shortest possible time and at the least cost allows all organizations to increase the power of experts’ analysis in supply chain network (SCN) data under cost-effective conditions. In other words, this chapter aims to introduce an operations research model by presenting MLP for obtaining the best QET in the main domains of SCM. MLP is one of the most determinative tools in this chapter that can provide a competitive advantage. Under goal and system constraints, the most challenging task for decision-makers (DMs) is to decide which components to fund and at what levels. The definition of a comprehensive target value among the required goals and determining system constraints is the strength of this chapter. Therefore, this chapter can guide the readers to extract the best statistical and non-statistical techniques with the application of an operations research model through MLP in supply chain elements and shows a new innovation of the effective application of operations research approach in this field. The analytic hierarchy process (AHP) is a supplemental tool in this chapter to facilitate the relevant decision-making process.

Details

The Integrated Application of Effective Approaches in Supply Chain Networks
Type: Book
ISBN: 978-1-83549-631-2

Keywords

Article
Publication date: 13 October 2023

Wenxue Wang, Qingxia Li and Wenhong Wei

Community detection of dynamic networks provides more effective information than static network community detection in the real world. The mainstream method for community…

Abstract

Purpose

Community detection of dynamic networks provides more effective information than static network community detection in the real world. The mainstream method for community detection in dynamic networks is evolutionary clustering, which uses temporal smoothness of community structures to connect snapshots of networks in adjacent time intervals. However, the error accumulation issues limit the effectiveness of evolutionary clustering. While the multi-objective evolutionary approach can solve the issue of fixed settings of the two objective function weight parameters in the evolutionary clustering framework, the traditional multi-objective evolutionary approach lacks self-adaptability.

Design/methodology/approach

This paper proposes a community detection algorithm that integrates evolutionary clustering and decomposition-based multi-objective optimization methods. In this approach, a benchmark correction procedure is added to the evolutionary clustering framework to prevent the division results from drifting.

Findings

Experimental results demonstrate the superior accuracy of this method compared to similar algorithms in both real and synthetic dynamic datasets.

Originality/value

To enhance the clustering results, adaptive variances and crossover probabilities are designed based on the relative change amounts of the subproblems decomposed by MOEA/D (A Multiobjective Optimization Evolutionary Algorithm based on Decomposition) to dynamically adjust the focus of different evolutionary stages.

Details

International Journal of Intelligent Computing and Cybernetics, vol. 17 no. 1
Type: Research Article
ISSN: 1756-378X

Keywords

Article
Publication date: 19 March 2024

Claire K. Wan and Mingchang Chih

We argue that a fundamental issue regarding how to search and how to switch between different cognitive modes lies in the decision rules that influence the dynamics of learning…

Abstract

Purpose

We argue that a fundamental issue regarding how to search and how to switch between different cognitive modes lies in the decision rules that influence the dynamics of learning and exploration. We examine the search logics underlying these decision rules and propose conceptual prompts that can be applied mentally or computationally to aid managers’ decision-making.

Design/methodology/approach

By applying Multi-Armed Bandit (MAB) modeling to simulate agents’ interaction with dynamic environments, we compared the patterns and performance of selected MAB algorithms under different configurations of environmental conditions.

Findings

We develop three conceptual prompts. First, the simple heuristic-based exploration strategy works well in conditions of low environmental variability and few alternatives. Second, an exploration strategy that combines simple and de-biasing heuristics is suitable for most dynamic and complex decision environments. Third, the uncertainty-based exploration strategy is more applicable in the condition of high environmental unpredictability as it can more effectively recognize deviated patterns.

Research limitations/implications

This study contributes to emerging research on using algorithms to develop novel concepts and combining heuristics and algorithmic intelligence in strategic decision-making.

Practical implications

This study offers insights that there are different possibilities for exploration strategies for managers to apply conceptually and that the adaptability of cognitive-distant search may be underestimated in turbulent environments.

Originality/value

Drawing on insights from machine learning and cognitive psychology research, we demonstrate the fitness of different exploration strategies in different dynamic environmental configurations by comparing the different search logics that underlie the three MAB algorithms.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 22 January 2024

Jun Liu, Junyuan Dong, Mingming Hu and Xu Lu

Existing Simultaneous Localization and Mapping (SLAM) algorithms have been relatively well developed. However, when in complex dynamic environments, the movement of the dynamic…

Abstract

Purpose

Existing Simultaneous Localization and Mapping (SLAM) algorithms have been relatively well developed. However, when in complex dynamic environments, the movement of the dynamic points on the dynamic objects in the image in the mapping can have an impact on the observation of the system, and thus there will be biases and errors in the position estimation and the creation of map points. The aim of this paper is to achieve more accurate accuracy in SLAM algorithms compared to traditional methods through semantic approaches.

Design/methodology/approach

In this paper, the semantic segmentation of dynamic objects is realized based on U-Net semantic segmentation network, followed by motion consistency detection through motion detection method to determine whether the segmented objects are moving in the current scene or not, and combined with the motion compensation method to eliminate dynamic points and compensate for the current local image, so as to make the system robust.

Findings

Experiments comparing the effect of detecting dynamic points and removing outliers are conducted on a dynamic data set of Technische Universität München, and the results show that the absolute trajectory accuracy of this paper's method is significantly improved compared with ORB-SLAM3 and DS-SLAM.

Originality/value

In this paper, in the semantic segmentation network part, the segmentation mask is combined with the method of dynamic point detection, elimination and compensation, which reduces the influence of dynamic objects, thus effectively improving the accuracy of localization in dynamic environments.

Details

Industrial Robot: the international journal of robotics research and application, vol. 51 no. 2
Type: Research Article
ISSN: 0143-991X

Keywords

Article
Publication date: 5 December 2023

Shahe Liang, Zhiqiang Zhang and Aiqun Li

A new type of variable damping viscous damper is developed to meet the settings of different damping parameter values at different working stages. Its main principle and design…

Abstract

Purpose

A new type of variable damping viscous damper is developed to meet the settings of different damping parameter values at different working stages. Its main principle and design structure are introduced, and the two-stage and multi-stage controllable damping methods are proposed.

Design/methodology/approach

The theoretical calculation formulas of the damping force of power-law fluid variable damping viscous damper at elongated holes are derived, aiming to provide a theoretical basis for the development and application of variable damping viscous dampers. For the newly developed variable damping viscous damper, the dynamic equations for the seismic reduction system with variable damping viscous dampers under a multi-degree-of-freedom system are established. A feasible calculation and analysis method is proposed to derive the solution process of time history analysis. At the same time, a program is also developed using Matlab. The dynamic full-scale test of a two-stage variable damping viscous damper was conducted, demonstrating that the hysteresis curve is complete and the working condition is stable.

Findings

Through the calculation and analysis of examples, the results show that the seismic reduction effect of high and flexible buildings using the seismic reduction system with variable damping viscous dampers is significant. The program developed is used to analyze the seismic response of a broadcasting tower using a variable damping TMD system under large earthquakes. The results indicate that the installation of variable damping viscous dampers can effectively control the maximum inter-story displacement response of TMD water tanks and can effectively consume seismic energy.

Originality/value

This method can provide a guarantee for the safe and effective operation of TMD in wind and vibration control.

Details

International Journal of Structural Integrity, vol. 15 no. 1
Type: Research Article
ISSN: 1757-9864

Keywords

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