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Article
Publication date: 27 July 2023

Mianzhi Yang, Qing Hui, Qingru Yang, Mengwei Fan and Xin Li

China has recently introduced a new audit law that aims to increase the scope of audit supervision and raise the standards for preventing risks in auditing national public…

Abstract

Purpose

China has recently introduced a new audit law that aims to increase the scope of audit supervision and raise the standards for preventing risks in auditing national public projects. This paper presents a systematic research study on the causes of audit risks in national public projects and discusses the process by which these causes contribute to the emergence of such risks. Furthermore, the paper investigates the core risk sources in various types of national construction project audit. This paper aims to provide theoretical support for auditors of national construction projects in risk avoidance when conducting audits.

Design/methodology/approach

In this study, the authors carefully selected five national public audit projects from China and performed a comprehensive analysis of 85 relevant audit documentation. The textual analysis was conducted using Nvivo12 software, and the grounded theory approach was adopted for generalization purposes.

Findings

Based on the research results, the findings suggest that there are five key causes contributing to the audit risk of national construction projects: professional competence, risk awareness, management capacity, level of attention and deliberate fraud. The most critical factor identified is management capability, with 59.93% of the data supporting this view. This conclusion was based on an analysis of state-owned enterprises, administrative organs and public institutions. Building upon this, a framework titled “the mechanism of audit risk factors with management capability as the core” was constructed.

Originality/value

This paper employs qualitative analysis methods to examine national construction projects in China, contributing new literature to the theoretical study of audit risk management. The article also provides practical recommendations for auditors on how to mitigate audit risks and improve the quality of audit services in national project governance.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 1 March 1999

Zhang Weidong

Suggests that misunderstandings frequently occur when trying to understand Chinese language and culture, and so gives the implied meaning of various Chinese expressions and…

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Abstract

Suggests that misunderstandings frequently occur when trying to understand Chinese language and culture, and so gives the implied meaning of various Chinese expressions and sayings such as greetings, thanks, respect, age, congratulations and taboo subjects.

Details

Cross Cultural Management: An International Journal, vol. 6 no. 1
Type: Research Article
ISSN: 1352-7606

Keywords

Article
Publication date: 22 February 2011

Haiquan Yu, Gaoliang Peng and Wenjian Liu

As an important product characteristic, maintainability is recognized as a highly significant factor in the economic success of engineering systems and products. Based on virtual…

Abstract

Purpose

As an important product characteristic, maintainability is recognized as a highly significant factor in the economic success of engineering systems and products. Based on virtual reality technology, this paper aims to create an intuitive, immersive and interactive environment for product maintenance. In order to analyze and evaluate the product maintainability in a virtual maintenance environment, fuzzy comprehensive evaluation is used. At the early design stage, maintainability influencing factors are analyzed and the whole maintainability evaluation of the product is given by using fuzzy comprehensive evaluation method in virtual maintenance environment.

Design/methodology/approach

The paper provides a fuzzy comprehensive evaluation method for product maintainability evaluation in virtual environment.

Findings

Fuzzy comprehensive evaluation is used to evaluate product maintainability in virtual environment, and the application of virtual maintainability system is expanded.

Originality/value

According to maintainability requirement, the maintainability index set is built in this paper, and fuzzy comprehensive evaluation method is used to evaluate product maintainability in virtual maintenance environment at stage of early design.

Details

Assembly Automation, vol. 31 no. 1
Type: Research Article
ISSN: 0144-5154

Keywords

Article
Publication date: 1 April 2007

A.V. Ivanchenko and A.S. Tonkoshkur

The electromigration degradation model of nonlinear electrical properties of non‐uniform structures with intercrystallite potential barriers is developed. It allows connecting the…

Abstract

The electromigration degradation model of nonlinear electrical properties of non‐uniform structures with intercrystallite potential barriers is developed. It allows connecting the increasing of near surfaces concentration of volume donors by their migration in electrical field at heating up structures by means of electrical current in the process of degradation. It results in experimentally observed deterioration varistoral properties, deterioration and asymmetrical deformation of currentvoltage characteristics during their exploitation.

Details

Multidiscipline Modeling in Materials and Structures, vol. 3 no. 4
Type: Research Article
ISSN: 1573-6105

Keywords

Article
Publication date: 8 December 2020

Jill Manthorpe and Joanne Liming Chen

The purpose of this paper is to describe and analyse the development and content of the Vulnerable Adults Act 2018 (hereafter “the Act”) in Singapore. It reports the parliamentary…

Abstract

Purpose

The purpose of this paper is to describe and analyse the development and content of the Vulnerable Adults Act 2018 (hereafter “the Act”) in Singapore. It reports the parliamentary processes and deliberations.

Design/methodology/approach

A synthesis of publicly available research, policy documents, parliamentary debate, media reports and commentary.

Findings

The paper sets the Act’s development and aims in Singapore’s social and legal contexts. It notes the interface with other legislation and the focus of the Act on community and family abuse and neglect.

Research limitations/implications

The paper suggests some areas for research including how the Act is used and its impact and also points to areas where the Act does not apply.

Practical implications

The paper outlines new professional powers and responsibilities and the role of government and community-based organisations.

Originality/value

This paper provides an early account of the genesis and aims of the new legislation, its powers and administration. Also, international comparisons are drawn.

Details

The Journal of Adult Protection, vol. 23 no. 1
Type: Research Article
ISSN: 1466-8203

Keywords

Article
Publication date: 26 April 2011

Ilker Murat Ar and Birdogan Baki

The main purpose of this paper is to investigate the relationships between seven antecedent factors (R&D strategy, top management support (TMS), customer focus (CF)…

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Abstract

Purpose

The main purpose of this paper is to investigate the relationships between seven antecedent factors (R&D strategy, top management support (TMS), customer focus (CF), organizational learning capability (OLC), creative capability (CC), organizational collaboration (OC), and supplier relationship (SR)), two innovation types (product and process), and firm performance (FP).

Design/methodology/approach

The paper formulates 16 hypotheses from the literature review. These hypotheses are tested using structural equation modeling with data collected from 270 managers of small and medium‐sized enterprises (SMEs) located in Turkish science and technology parks (STPs).

Findings

The findings indicate that both of product and process innovation have a strong and positive association with FP. While antecedents such as R&D strategy, TMS, CF, CC, and SR have significant impact on product innovation, other antecedents such as OLC and OC have a significant and positive impact on process innovation.

Practical implications

The results of this study could be used by any managers of SMEs located in STPs to improve successful innovation projects. The results also provide companies operating in Turkish STPs with useful information on how their policies and actions might affect firm innovation.

Originality/value

The paper provides a clarification of the reasons that may be behind a positive, a negative, or a non‐significant effect of the many antecedents on the product and process in SMEs located in Turkish STPs.

Details

European Journal of Innovation Management, vol. 14 no. 2
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 1 August 2019

Min Li, Wenyuan Huang, Chunyang Zhang and Zhengxi Yang

The purpose of this paper is to draw on triadic reciprocal determinism and social exchange theory to examine how “induced-type” and “compulsory-type” union participation influence…

Abstract

Purpose

The purpose of this paper is to draw on triadic reciprocal determinism and social exchange theory to examine how “induced-type” and “compulsory-type” union participation influence union commitment and job involvement, and how union participation in the west differs from that in China. It also examines whether the role of both organizational justice and employee participation climate (EPC) functions in the Chinese context.

Design/methodology/approach

Cross-sectional data are collected from 694 employees in 46 non-publicly owned enterprises, both Chinese and foreign, in the Pearl River Delta region of China. A multi-level moderated mediation test is used to examine the model of this research.

Findings

Union participation is positively related to organizational justice, union commitment and job involvement. In addition, organizational justice acts as the mediator among union participation, union commitment and job involvement. Specifically, the mediating role of organizational justice between union participation and union commitment, and between union participation and job involvement, is stronger in high-EPC contexts than low-EPC contexts.

Originality/value

Instead of examining the impacts of attitudes on union participation, as per most studies in the western context, this research examines the impacts of union participation in the Chinese context on attitudes, including union commitment and job involvement. It also reveals the role of both organizational justice and EPC in the process through which union participation influences union commitment and job involvement.

Details

Employee Relations: The International Journal, vol. 41 no. 6
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 8 June 2010

Ashutosh Tiwari, Kieron Younis, Chris Turner, Peter Sackett and Miguel Cebrian Bautista

The purpose of this paper is to propose a methodology for rapidly and reliably capturing, representing and analysing process systems to facilitate the potential for operations…

Abstract

Purpose

The purpose of this paper is to propose a methodology for rapidly and reliably capturing, representing and analysing process systems to facilitate the potential for operations performance improvement within a complex product design and manufacturing facility operating in a high‐performance business environment.

Design/methodology/approach

This paper demonstrates the proposed methodology within an electro‐mechanical design and manufacturing environment producing complex non‐standard products for a global market. The technique has national and international application for a wide spectrum of design and manufacturing facilities.

Findings

The authors also demonstrate the effectiveness of the proposed methodology in capturing, representing and analysing processes to assess the feasibility of and identify the issues involved in realising further performance improvements in an existing complex product, high variety, design and manufacturing facility.

Practical implications

Through the enhanced level of understanding of business processes and knowledge intensive operations, the design and manufacturing facilities managers can now realise the next level of performance enhancement by fully exploiting the potential of performance improvement initiatives. Since the proposed methodology creates an environment in which risks inherent in new techniques are controlled, the facilities managers can also gain competitive advantage by becoming the early adopters of radical performance enhancement approaches.

Originality/value

Most major and many smaller manufacturing companies have adopted the popular performance improvement initiatives. These companies are now striving to achieve the next level of performance enhancement at the system or enterprise level and require a better understanding of their business processes and knowledge intensive operations. This understanding needs to be achieved rapidly, cost effectively and in a readily communicable and quantifiable form to allow analysis and ongoing re‐analysis within the volatile industrial environment. The proposed methodology achieves this through the identification, communication, understanding and analysis of the internal and external interactions and dependencies of the facility.

Details

Journal of Manufacturing Technology Management, vol. 21 no. 5
Type: Research Article
ISSN: 1741-038X

Keywords

Article
Publication date: 13 November 2019

Ramina Mukundan and Nikesh Narayanan

Khalifa University of Science and Technology (KU) is one of the prominent Universities in the United Arab Emirates (UAE), of the Government of Abu Dhabi. The new Khalifa…

Abstract

Purpose

Khalifa University of Science and Technology (KU) is one of the prominent Universities in the United Arab Emirates (UAE), of the Government of Abu Dhabi. The new Khalifa University was re-constituted in the year 2017 by merging three higher education institutions in Abu Dhabi, the Masdar Institute of Science and Technology, Khalifa University of Science, Technology and Research and the Petroleum Institute. The objectives of these institutions and their research areas were entirely disparate in the pre-merger era and hence the evaluation of the research performance of its pre-merged entities in the past is vital for Khalifa University to plan for the future course of actions. The paper aims to discuss these issues.

Design/methodology/approach

This study analyzes and visualizes scholarly publications of Khalifa University of Science and Technology (KU) using SCOPUS data. There are various qualitative and quantitative methods to measure research performance. This study adopted citation analysis, one of the widely recognized quantitative metrics to measure the citation impact of scholarly publications.

Findings

Khalifa University leads in productivity compared to other UAE universities but the citation impact of its publications is less in comparison to United Arab Emirates University and New York University, Abu Dhabi in terms of citations per publication. The majority of KU publications are not highly cited. The majority of the KU publications (80 percent) received fewer citations and few papers (20 percent of the KU publications) attracted 80 percent of the total citations received for KU publications. Analysis results indicate that publishing in top-ranked journals would improve the chance of getting more citations. On average, eight percentage difference is seen in the h-index of KU authors when removing self-citations.

Research limitations/implications

The study considered only publications that are indexed in SCOPUS. It covered a limited set of sources as per the SCOPUS editorial policy. Most of the covered sources are journals and conference proceedings. Books’ data coverage in Citation Index is comparatively low, which may affect results regarding social sciences and humanities publications because book publication is more prominent in these subject areas. Khalifa University is a science and technology university, and the majority of its academic departments fall in science and technology domains. Even though there are few arts and humanities departments in the University, it will not affect the overall findings of the results of the analysis.

Originality/value

This study is original research conducted to study the impact of research publications of Khalifa University using Scopus data.

Details

Performance Measurement and Metrics, vol. 21 no. 1
Type: Research Article
ISSN: 1467-8047

Keywords

Article
Publication date: 28 September 2012

Shahin Dezdar

The purpose of this paper is to identify strategic and tactical factors that are crucial for the successful implementation of enterprise resource planning (ERP) systems. Although…

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Abstract

Purpose

The purpose of this paper is to identify strategic and tactical factors that are crucial for the successful implementation of enterprise resource planning (ERP) systems. Although there are many factors that influence the success, the paper focuses on strategic factors, namely, top management support, project management, business process reengineering, and tactical factors, namely, enterprise‐wide communication, user training and education, and ERP vendor support.

Design/methodology/approach

The study was conducted using a survey questionnaire. The questionnaires were distributed to ERP users in Iranian organizations and in total, 384 responses were collected and analyzed.

Findings

A significant relationship was found between top management support, project management, enterprise‐wide communication, user training and education, and ERP vendor support with ERP implementation success. However, the relationship between business process reengineering and ERP implementation success was not supported.

Originality/value

This paper is one of the few that examine the success of ERP implementation from the perspective of key stakeholders (operational/unit/functional managers). It has contributed to academic research by producing empirical evidence to support the theories of critical success factors and ERP implementation success. The outcomes of this research are useful to ERP vendors and consultants to prepare some strategies to overcome the misfit between their ERP products and ERP adopting organizations in developing countries. Moreover, ERP adopting organizations and managers could gain an understanding of the complexities inherent in ERP installations to avoid barriers and increase the likelihood of achieving desired results.

1 – 10 of 182