Search results

As laser scanning technology becomes readily available and affordable, there is an increasing demand of using point cloud data collected from a laser scanner to create as-built building information modeling (BIM) models for quality assessment, schedule control and energy performance within construction projects. To enhance the as-built modeling efficiency, this study explores an integrated system, called Auto-Scan-To-BIM (ASTB), with an aim to automatically generate a complete Industry Foundation Classes (IFC) model consisted of the 3D building elements for the given building based on its point cloud without requiring additional modeling tools.

ASTB has been developed with three function modules. Taking the scanned point data as input, Module 1 is built on the basis of the widely used region segmentation methodology and expanded with enhanced plane boundary line detection methods and corner recalibration algorithms. Then, Module 2 is developed with a domain knowledge-based heuristic method to analyze the features of the recognized planes, to associate them with corresponding building elements and to create BIM models. Based on the spatial relationships between these building elements, Module 3 generates a complete IFC model for the entire project compatible with any BIM software.

A case study validated the ASTB with an application with five common types of building elements (e.g. wall, floor, ceiling, window and door).

First, an integrated system, ASTB, is developed to generate a BIM model from scanned point cloud data without using additional modeling tools. Second, an enhanced plane boundary line detection method and a corner recalibration algorithm are developed in ASTB with high accuracy in obtaining the true surface planes. At last, the research contributes to develop a module, which can automatically convert the identified building elements into an IFC format based on the geometry and spatial relationships of each plan.

The purpose of this paper is to investigate country-level and firm-level determinants of within-country accounting comparability for 16 European Union countries plus the USA in the post-International Financial Reporting Standards adoption period.

The authors use ordinary least squares regression to test the hypotheses with a correction for heteroscedasticity.

The authors find that firms in countries with rules-based accounting, higher quality public auditor work environments, stricter enforcement of accounting standards and more reliance on equity-market financing have higher within-country comparability with each other. At the firm-level, the authors find that firms which are larger, engage in less earnings management, and have lower return-on-asset volatility have higher within-country comparability with each other.

The authors use one measure of accounting comparability. Alternative measures of accounting comparability could test the hypotheses more completely.

The findings of the paper may help the regulators make more efficient policies to establish an efficient financial market within their country.

The paper is the first, to the authors’ knowledge, to identify country-level and firm-level determinants of within-country accounting comparability. It contributes to the accounting literature by completing the theory of international accounting comparability from the within-country perspectives, as prior literature focuses on the cross-country perspective of international accounting comparability.

This paper presents some simulation‐oriented techniques, particularly the resource allocation point (RAP) heuristic rule, for an activity‐based construction (ABC) simulation that requires only one kind of element to model construction operations. RAP heuristic rule provides the simulation with the decision‐making ability for allocating limited resources during simulation. Predefined entity management strategies control the movements of simulation entities so as to model some complex features of construction operations. An activity object‐oriented (AOO) simulation strategy based on object‐oriented approach for the implementation of the ABC simulation by regarding activities as objects controls the mechanism of the ABC simulation by checking only relevant activities at certain time, other than checking all activities for each simulation time unit. An easy‐to‐use animation aims at enhancing understanding of simulation and assisting modellers in verifying and validating model.

Consumers are faced with many new products. In almost every product category it is seen that there are more alternatives than provided in previous years. This situation may cause consumers to feel uncomfortable/uncertain, especially about new products. Therefore, since they perceive this uncertainty, customers want to be in control. Control is one of the ways to help customers to decide on perceived risky situations.

The main purpose of the study is to explain the effects of the risk and control drive on consumer behavior and determine how businesses reduce the risk that consumers feel.

It is critical for enterprises to increase their brand awareness in order to reduce consumers’ risk perceptions and increase their controls (cognitive, behavioral, and decision) during purchasing decisions. Also, it will be useful for them to focus on activities increasing brand loyalty. They can especially carry out marketing activities allowing consumers to try new products or providing money back guarantees. Moreover, in order to reduce the risk perception and increase control by the customers, making the promotional contents of the product understandable and simple without hidden factors will contribute in a positive way.

Despite the existence of a variety of approaches to the understanding of behavioral and managerial ethics in organizations and business relationships generally, knowledge of organizing systems for fidelity remains in its infancy. We use halakha, or Jewish law, as a model, together with the literature in sociology, economic anthropology, and economics on what it termed “middleman minorities,” and on what we have termed the Landa Problem, the problem of identifying a trustworthy economic exchange partner, to explore this issue.

The article contrasts the differing explanations for trustworthy behavior in these literatures, focusing on the widely referenced work of Avner Greif on the Jewish Maghribi merchants of the eleventh century. We challenge Greif’s argument that cheating among the Magribi was managed chiefly via a rational, self-interested reputational sanctioning system in the closed group of traders. Greif largely ignores a more compelling if potentially complementary argument, which we believe also finds support among the documentary evidence of the Cairo Geniza as reported by Goitein: that the behavior of the Maghribi reflected their deep beliefs and commitment to Jewish law, halakha.

Applying insights from this analysis, we present an explicit theory of heroic marginality, the production of extreme precautionary behaviors to ensure service to the principal.

Generalizing from the case of halakha, the article proposes the construct of a deep code, identifying five defining characteristics of such a code, and suggests that deep codes may act as facilitators of compliance. We also offer speculation on design features employing deep codes that may increase the likelihood of production of behaviors consistent with terminal values of the community.

Purpose: The purpose of this study is to assess the effect of social isolation of minors with a parent or grandparent suffering from amyotrophic lateral sclerosis (ALS) and to determine whether the psychological support offered by an Italian no-profit association helped them to manage stress.

Methodology: This study followed a qualitative research design. The participants responded to in-depth interviews that were processed with inductive thematic analysis.

Findings: Five themes emerged: feedback on the psychological intervention; learning and changes after the intervention; discourses on illness and death in the family; experiences and difficulties during the lockdown and suggestions for other peers who might face the same situation.

Social Implications: Psychological support is necessary for these minors, and it helped them to manage both the stress of living with ALS and the limitations of social relationships during the pandemic. It showed the importance of authentic and honest communication about illness and death that allowed minors to manage anxiety and fear. Positive reinterpretation of these experiences by transforming them into opportunities was also revealed.

Originality: Studies on families with ALS patients are numerous, but studies on children of these patients are still rare, and no study has investigated the impact of the COVID-19 pandemic on these children. This research investigated a topic that has not been covered previously and it also provided the opportunity to know how these children, preadolescents and adolescents living in an already complex environment, have experienced lockdown and restrictions. The study also enriched the literature on this important issue.

Despite the popularity of the entrepreneurial ecosystem (EE) concept, research on its value-adding activities receives less attention. Thus, in this article, the authors investigate the role of EEs in supporting global value chain (GVC) activities.

The authors employ the fuzzy-set qualitative comparative analysis (fsQCA) technique to identify practical configurations of EE’s framework and systemic conditions spurring GVC activities in 80 countries.

The findings suggest different configurations of EE`s framework and systemic conditions necessary for various GVC activities regarding input-output structure, geographical scope, upgrading, and forward and backward participation.

This study contributes to the extant literature by pioneering the EE approach to explaining GVC development. Moreover, the findings provide novel insights for understanding the EE – GVC interplay. As a result, the study offers a more nuanced understanding of how the EE supports GVC activities.