Purpose Non-financial information disclosure may reflect the quality of corporate financial reports or disclosure policy choices. The authors examine the relationship between corporate social responsibility (CSR) and accounting conservatism and also investigate channels through which such effects are transmitted. The purpose of this paper is to explore how CSR, as non-financial information that has

Purpose This study aims to highlight the critical role case fatality rates (CFR) have played in the emergence and the management of particularly the early phases of the current coronavirus crisis. Design/methodology/approach The study presents a contrastive map of CFR for the coronavirus (SARS-CoV-2) and influenza (H1N1 and H2N2). Findings The mapped data shows that current CFR of SARS-CoV-2 are considerably

Purpose The purpose of this paper is to investigate the body-mind problem from a mathematical invariance principle in relation to personality dynamics in the psychological and the biological levels of description. Design/methodology/approach The relationship between the two mentioned levels of description is provided by two mathematical models as follows: the response model and the bridge model. The

Purpose This paper offers design cybernetics as a theoretical common ground to bridge diverging approaches to design as they frequently occur in collaborative design projects. Focusing on the education of architects and structural engineers in China, the paper examines how compatible approaches to design can be established in both disciplines. Design/methodology/approach The paper analyses relevant

Purpose The purpose of this study is to propose a synthetic post-adoption model based on the expectation-confirmation model (ECM) and flow theory to examine whether the fit factor, network factors and psychological factors as antecedents to end-users’ beliefs can affect their continuance intention of the robo-advisor. Design/methodology/approach This study used the research model based on ECM and flow

Purpose The purpose of the paper is to outline the concept of the general peer in detail and to show its relation to the relevant social theories by Niklas Luhmann and Jürgen Habermas. It also aims at illustrating the concept with concrete examples from the academic system and the arts/mass media. Design/methodology/approach This paper introduces the concept of the “general peer” as an alternative

Purpose This paper aims to investigate the roles of employees’ perceived knowledge sharing and trust on organizational learning. Design/methodology/approach The authors examined the proposed hypotheses by using survey data from 228 responses collected from an IT services company. Findings The authors found that a knowledge sharing culture was positively related to interpersonal trust, knowledge sharing

Purpose Although researchers have demonstrated a keen interest in knowledge collaboration in online encyclopedias, previous studies have seldom explored the dynamic interrelations in online encyclopedias over time that involve the iteratively melding of individual cognitive system and knowledge collaboration system. Therefore, this paper aims to reveal the structure and dynamics of knowledge collaboration

Purpose This study aims to explore the ideas of Husserl and Gadamer as a possible basis of future soft systems methods of enquiry. Design/methodology/approach In Part one, the author has taken up the argument that soft systems is underpinned by Husserl’s phenomenology. The implication of this contention is an acceptance of subjectivity, and that our understanding the world is based upon personal experience

Purpose The purpose of this study/paper is to propose a mathematical model that is able to predict the future popularity based on the view count of a particular YouTube video. Since the emergence of video-sharing sites from early 2005, YouTube has been pioneering in its performance and holds the largest share of internet traffic. YouTube plays a significant role in popularizing information on social

Purpose The purpose of this paper is to explore the relationship between Husserl’s phenomenology and soft systems. An important idea arising from the action research programme at the University of Lancaster is the notion of soft systems. The concept of soft systems, that distinguished it from other systems (holistic) thinking of the time, was the conscious link between soft systems thinking and phenomenology

Purpose As one of the omnichannel sales models, “buy online and pick up in store” (BOPS) not only is used in the commercial field but also has gradually attracted many scholars’ interests. However, although there are numerous research ideas, most of the current work is still limited to theoretical and empirical research, and few scholars study BOPS through models. This paper aims to discuss the best

Purpose Social distancing. Travel bans. Confinement. The purpose of this paper is to document that more than 50% of the world population is affected by World Health Organization (WHO) recommendations for the 2020 coronavirus crisis. The WHO admits that the evidence quality for the effectiveness of these recommendations is low or very low. Design/methodology/approach This self-contradiction is confirmed

Purpose The purpose of this study is to explore a sustainable hierarchical framework for the business environment in smart cities. However, this hierarchical framework must consider unnecessary attributes and interrelationships between criteria to capture the difference between smart cities and traditional cities. Design/methodology/approach Hence, the fuzzy set theory is used for screening unnecessary

Purpose This paper aims to analyze the spatiotemporal heterogeneity of regional total factor productivity (TFP) growth and explores how haze pollution and different levels of new-type urbanization affect China’s economic growth. Design/methodology/approach This paper constructs an index for evaluating the TFP growth of China’s 31 provinces by integrating slack-based measures and the Global Malmquist

Purpose To trace a shift in attitudes towards control since the mid-twentieth century, as reflected in a shift in rhetoric that accompanied the extension from first- to second-order cybernetics. Design/methodology/approach Narratives of exploration that have emerged from NASA’s lunar programme and recent design cybernetics are juxtaposed to show a transition away from the legitimisation of goal-oriented

Purpose This study aims to explain and illustrate the character of Russian systems thinking and to show how it is different and similar to traditions in the West. This study’s second aim is to describe the contributions of some Russian scientists to developing systems thinking and the theory of evolution. This study introduces the predecessors of Charles Darwin in Russia, both supporters and critics

Purpose This paper aims to investigate the relationship between relational capital produced by universities and knowledge structures, which include both the capacities and competencies that students have learned and the capabilities they have put into practice. Design/methodology/approach To analyse research data and test the proposed model, partial least squares structural equation modelling (SmartPLS

Purpose This study aims to explore the relationship between different categories of motivation and the intention to engage in collaborative consumption (CC), using attitude as a mediator. Design/methodology/approach The authors extend an existing measurement scale focused on sustainability, enjoyment, reputation and economic benefits, as factors relevant in shaping how people perceive CC. The extension

Purpose With an increasingly fierce competition of the shipbuilding industry, advanced technologies and excellent management philosophies in the manufacturing industry are gradually introduced to domestic shipyards. The purpose of this study is to promote the lean management of Chinese ship outfitting plants by lean production strategy. Design/methodology/approach To promote the lean implementation

Purpose This study aims to compare the techno-scientific systems of four Latin American countries: Panama and Costa Rica for Central America and Uruguay and Paraguay for South America. The overall objective is to explore their performance in terms of generation of knowledge in science and technology using the triple helix model as a framework. Design/methodology/approach The methodological approach

Purpose The purpose of this paper is to investigate the impact of knowledge-based dynamic process capabilities (KBDPCs) on innovation performance, considering the mediator role of innovation processes in the Iranian knowledge-based high-tech companies. Design/methodology/approach Based on an in-depth review of previous studies, the indicators pertaining to the research constructs were extracted. Then

Purpose Economists have recognized knowledge management as a promising tool regarding all aspects of the economy, including health care. The volume of biomedical literature is currently growing at an exponential rate, and the vast number of studies makes it extremely difficult for researchers to keep up with new developments in their research areas. Therefore, the efficient management of huge amounts

Purpose Previous research has examined the effects of discrete affects on voice; however, the role of trait and state affects in voice literature has received little attention. This study aims to address this important issue from a conservation of resources perspective, by exploring the influence of daily positive affect and emotional resistance to change on the voice of employees and their resulting

Purpose This paper aims to make an analysis of investment behaviour in mutual funds, by looking at different investment decision influencers and trying to identify the extent to which the investment decision is knowledge-based. The paper has three main purposes, namely, to assess the degree to which the considered factors influence investment decision-making in young capital markets from Central and

Purpose This paper aims to consider a sustainable inventory model with price dependent demand, non-instantaneous deterioration rate, discount facility, partially backlogged shortages and advance and delay in payments for a two-warehouse system. Design/methodology/approach This model considered a non-instantaneous deterioration, which starts after a certain period with a constant rate. The deterioration

Purpose Members in a supply chain account for corporate social responsibility (CSR) in different ways. This paper considers a socially responsible supply chain in which the manufacturer innovates in a sustainable product while the retailer exhibits CSR concerns. This paper aims to investigate how socially responsible behavior, namely, sustainable innovations or CSR concerns, affects the pure profit

Purpose In this study, scales are developed for phantasy and its determinants, which is accepted as an important variable in investment preference with an emotional finance perspective. The scales developed in this framework are narrative, divided mind, group feel, informed herding, uninformed herding and phantasy. In addition, the power of these determinants to explain phantasy was investigated.

Purpose This study aims to create the causal relationship between transportation behavior to Karimunjawa, the number of tourists and the amount of CO2 produced; calculate the reduction of CO2 emissions from the transportation to Karimunjawa based on several proposed policy scenarios; and formulate the managerial implication and recommendation to support the implementation of several proposed policy

Purpose The purpose of this paper is to demonstrate mathematically the impossibility of achieving a utopian society. Demonstrate that any attempt to correct deviations from a hypothetical trajectory whose ultimate goal is the utopia, increasingly demands more work, including measures that lead to terror, which may even be absolute, leading to the horrible paradox that in seeking paradise hell is constructed

Purpose Considering the cross-market network externality, this paper aims to explore the platform’s pricing decisions and its optimal profit under the given government investment, and then investigate the investment decision to improve social responsibility, which is measured by the social welfare. Design/methodology/approach When exploring the optimal pricing decisions under the given government investment

Purpose The purpose of this study is to identify the pathway that leads to cities to proceeding towards urban sustainability. Design/methodology/approach This study intends to propose a theoretical analysis on the city as sustainable community that drives urban development adopting a smart vision for urban growth. Findings Cities as sustainable urban communities develop smartness as a vision for change

Purpose The purpose of this paper is to report about research how Society 5.0 balances Industry 4.0, responsible economic development and resolution of social problems by advancement of corporate social responsibility (CSR) in organizations. Design/methodology/approach Drawing from organization, sustainable development and social functionalism theories, the authors designed an integral model of CSR

Purpose This paper aims to investigate the problem of searching for the equilibrium in the housing market, the mortgage lending market and the insurance market in the process of selling the residential property. Three classes of markets are established in three modes, which reflect the interdependence of the firms’ interests in these markets through the parameters of their integration. The paper aims

Purpose The purpose of this paper is to analyze the wind energy technologies using the social network analysis based on patent information. Analysis of patent documents with social network analysis is used to identify the most influential and connected technologies in the field of wind energy. Design/methodology/approach In the literature, patent data are often used to evaluate technologies. Patents

Purpose The purpose of this paper is to suggest a more central role for reflexive artistic practices in a clarified research agenda for second-order cybernetics (SOC). This is offered as a way to assist the field in the further development of its theoretical/methodological “core” and, subsequently, enhance its impact on the world. Design/methodology/approach The argument begins by reviewing Karl Müller’s

Purpose The purpose of this study is to investigate the role of top management support and organizational capabilities in achieving e-business entrepreneurship. Design/methodology/approach Data were collected through a self-administered questionnaire from 26 manufacturing firms with a sample of 282 respondents. Data were analyzed using SmartPLS. Findings The results show a significant impact of top

Purpose An enterprise resource planning (ERP) system is commonly used for automating operational processes and enhancing their efficiency inside a company. In the recent years, the increasing development of ERP technologies has increased their impacts on decision-making. Such impact can no longer be underestimated. The purpose of this study was to evaluate the impacts of ERP systems on the improvement

Purpose The purpose of this paper is to calculate the local guaranteed fiscal revenue with the local fiscal revenue of 31 provinces, and predict their guaranteed fiscal revenue in 2018 with the artificial neural network (ANN). Design/methodology/approach The principal components analysis (PCA), particle swarm optimization (PSO) and extreme learning machine (ELM) model was designed to produce the inputs

Purpose This paper aims to contribute to the understanding of novelty emergence in the context of an “off-line” open innovation system. Several contributions address novelty generation implying open innovation that is typically mediated by IT systems, while fewer address open innovation that takes place off-line, through new forms of collaboration happening in the so-called “physical spaces” and in

Purpose This paper aims to increase corporate social responsibility (CSR), including business acting in an ethical and transparent way, through the prism of strategic conversation with applying the author’s convergent methodology that ensures the integrity, purposefulness and sustainability of development of corporations in the external environment. Design/methodology/approach The methodology is based

Purpose The creation of partnerships among companies, governments and universities can improve innovation and the technological development of institutions. As innovation is a multidimensional concept, more nuanced research is needed to identify, which dimensions of innovation firms should focus on them. This paper aims to investigate the influence of attitude to knowledge sharing (KS) factors, learning

Purpose This study aims to provide a time- and price-sensitive market strategy for merchants to handle the markdown price strategy. The market demand for perishable products is usually price – and quality (freshness) – sensitive. The proper handling of markdown-price strategies can help merchants enhance competitiveness and maximize operational performance. Design/methodology/approach A markdown strategy

Purpose Drawing on knowledge-based theory, contingency theory of leadership, social learning theory and resource-based view, this study aims to investigate the relationships among knowledge-oriented leadership (KOL), knowledge management capacity (KMC), innovation performance (IP) and organizational performance (OP). Design/methodology/approach The relationships were examined using the serial mediation

Purpose In this paper, multi-period location–inventory–routing problem (LIRP) considering different vehicles with various capacities has been investigated for the supply chain of red meat. The purpose of this paper is to reduce variable and fixed costs of transportation and production, holding costs of red meat, costs of meeting livestock needs and refrigerator rents. Design/methodology/approach The

Purpose Project selection is a critical decision for any organization seeking to commission a large-scale construction project. Project selection is a complex multi-criteria decision-making problem with significant uncertainty and high risks. Fuzzy set theory has been used to address various aspects of project uncertainty, but with key practical limitations. This study aims to develop and apply a novel

Purpose Ecosystems that support digital businesses maximize the economic value of network connections. This forces a shift toward platforms and ecosystems that are collaborative by nature by applying business models with multiple actors playing multiple roles. The purpose of this study is to show how the main concepts emerging from research on digital platform ecosystems (DPEs) could be organized in

Purpose This paper aims to explore the sharing economy in Italy, focusing on key socioeconomic characteristics. Design/methodology/approach Adopting an exploratory approach, it analyzes the answers of a questionnaire, created using Google Forms and administered via social networks and e-mails. To analyze the answers statistical tests and descriptive statistics were used. The survey reveals potential

Purpose Importance of knowledge sharing is undeniable; however, a number of studies have shown it is not always beneficial. The purpose of this study is to breakdown existing definitions of knowledge sharing to understand what elements of it might be considered in quality dimension measures and based on those synthesize a more comprehensive definition. Design/methodology/approach Through bibliometric

Purpose Without proper treatment, waste cooking oil (WCO) will bring serious environmental and health hazards, which can be effectively alleviated by converting it into biofuel. Subsidies from the government usually play a significant role in encouraging recycling activities and supporting sustainable supply chain. This paper aims to quantitatively investigate the incentive effects of government subsidies

Purpose Although temporary work arrangements play a strategically important role in contemporary economic development, its influence on firm performance has remained elusive. In our work we measure firm performance from the systematic perspective, including both innovation and financial performance. Therefore, the purpose of this study is to test a model that specifies the influence of temporary work

Purpose Decision-making and problem-solving are ongoing progressions of evaluating situations or problems, considering substitutes, making choices and following them up with the necessary actions. The relationship between managers’ decision-making and information technology (IT) has long been of interest to researchers. This study aims to examine the changes in novel technologies in facilitating managers’

Purpose Long-term contract is an important developing direction of China's coal industry coordination. This paper aims to discuss how to use contract for difference (CFD) to avoid risk and effectively increase the benefit of both coal and thermal power plants in the coal-electricity supply chain. Design/methodology/approach Based on prospect theory, this paper takes the risks and benefits of the coal

Purpose In online social network analysis, the problem of identification and ranking of influential nodes based on their prominence has attracted immense attention from researchers and practitioners. Identification and ranking of influential nodes is a challenging problem using Twitter, as data contains heterogeneous features such as tweets, likes, mentions and retweets. The purpose of this paper is

Purpose The operational management of cold chain logistics has an important impact on the quality of cold chain products, but the service delivery process is subject to a series of potential problems such as product loss and cold storage temperature in the actual operation. Design/methodology/approach In this paper, the whole cold chain logistics system and risk events are analyzed. A Bayesian network

Purpose The purpose of this paper to discuss ethical principles that are implicit in second-order cybernetics, with the aim of arriving at a better understanding of how second-order cybernetics frames living in a world with others. It further investigates implications for second-order cybernetics approaches to architectural design, i.e. the activity of designing frameworks for living. Design/methodology/approach

Purpose Improving the prediction accuracy of design time for complex products is significant for improving the accuracy of product development and control plans. The purpose of this study is to propose an intelligent pre-estimation method of design time for complex products based on v-SVM. Design/methodology/approach First, an evaluation model for designer knowledge abilities based on v-SVM is built

Purpose In the past, with the development of the internet of things (IoT), this paper aims to consider fog computing (FC) as an efficient accompaniment to the cloud to control the IoT’s information and relation requirements. Wholly, FC is placed carefully around the IoT systems/sensors and develops cloud-based computing, memory and networking devices. Fog shares many similarities with the cloud, but

Purpose The purpose of this paper is to establish a deterministic equivalent income model (DEIM) based on the risk cost (RC) and risk aversion of investors. The model fully considers both subjective and objective factors that affect risk investment and reasonably evaluates risk investment schemes to choose the correct investment scheme and gain greater investment returns. Design/methodology/approach

Purpose This paper has two parts, namely, Part 1 and Part 2. The purpose of this paper (Part 1) is to explain an adaptive relational paradigm that can efficaciously respond to the complex issues in wicked problems. A relational paradigm can work across the disciplines and fields that characterise wicked problems. It is also methodologically plural – that is it uses various inquiry instruments together