Abstract

     The understanding of cultural heritage as a growing issue in contemporary security has been described as a heritage-security nexus recognising the protection of cultural heritage as a cross-sectoral topic. It represents an urgent issue in international security politics and in the related field of heritage studies. This article shows how the protection of cultural heritage has found its way into rhetoric relating to security politics, thus placing it on political agendas. This development has had an important impact on the academic field of heritage studies. Therefore, this article seeks to identify the linkage between cultural heritage and security threats and the recognition of it as a new theme in academia during the last two decades. The study argues for a newly defined research field that combines heritage studies with security studies in academic fields such as political science and international relations. Finally, this article argues that the academic field of heritage studies, as well as the heritage institutions and related organisations, needs to have a critical approach to the securitisation process. Involved parties need to consider the intentions and causes of the securitising actors and how they usually benefit from security policies.

Introduction

     Conflict dynamics worldwide have shifted from state-on-state conflicts organised around the geopolitics of national borders and territories to increasingly focusing on cultural references and identity politics orientated towards cultural values. The understanding of cultural heritage as a growing issue in contemporary visions of security can be described as a heritage-security nexus (Rosén 2022). This nexus indicates a mixture of policy areas that used to be relatively separate and calls for a more cross-sectoral approach to addressing security issues related to cultural heritage. To understand this development and enable us to respond adequately to its challenges, this article examines how the discursive construction of cultural heritage destruction as a security threat has strengthened the link between heritage and security within research and in contemporary global politics.

Conclusion

     In this article, the development of the cross-sectoral linkage between cultural heritage and security has been identified. The overview of key events and situations has shown how the tactical value of cultural heritage was exploited in the First and Second World War. This led to the creation of heritage institutions and conventions which established the concept of cultural heritage in the international community, thus using cultural heritage as a soft power platform and as a tool for creating international legal instruments. In the post-Cold War period, influenced by the conflicts in the Balkans and later in Afghanistan, the deliberate destruction of cultural heritage and framing of the destruction of cultural heritage as ‘crimes against humanity’, alongside the reactions and condemnation by international society, defined cultural heritage as an intrinsic concept in human security. Cultural heritage protection was connected to goals of peacebuilding, conflict resolution, tolerance and reconciliation – elements similar to a broader peace and security agenda. The organisation of the field of heritage protection shifted and caused a mixture of sectors to interact around protection. It escalated after the seizure of Palmyra, strengthening the position of cultural heritage in diplomatic relations and in the international community. This caused a number of states as well as regional and international organisations to deploy legal instruments and policy interventions which positioned the role of heritage in global politics and as a political security issue. Resultatively, cultural heritage protection is becoming a transnational security issue in contemporary world politics and armed conflicts. Since the 2000s, this has led to a growing development of a concrete linkage between cultural heritage and security. The purpose of cultural heritage protection has increasingly been connected to the security and protection of society and its people. In that way, securing a society and a population’s cultural heritage has found its way into the political rhetoric, placing it in international relations, framed as heritage diplomacy. It has become an actor in human security and thus a matter of politics for security communities and security policy strategies.

Abstract

Although digital game-based learning (DGBL) has the potential to enhance learning motivation and complex cognitive skills of students, its adoption and effectiveness are heavily dependent on lecturers’ acceptance. Comprehending lecturers’ perceptions and beliefs underlying their decision-making processes is therefore significant. This study examines factors determining the intention of accounting and business lecturers in Indonesia to use digital games in their courses using an extended Technology Acceptance Model (TAM). Based on data collected from 258 lecturers, the research model is analyzed using PLS-SEM approach. The results show that the proposed model can explain 52.4% of the variance in accounting and business lecturers’ behavioral intention to use digital games in class. Particularly, both perceived ease of use and usefulness are the factors significantly determining lecturers’ intention. However, DGBL frequency negatively moderates the positive effect of perceived ease of use on lecturers’ intention.

Introduction

This study raises a question of what factors affect lecturers’ intention to adopt Digital game-based learning (DGBL)1 in accounting and business courses. The question is based on the issue of DGBL’s low acceptance in the classroom, despite the fact that it is regarded as an effective approach for promoting students’ learning motivation, social skills, and complex cognitive skills (Faisal et al., 2022). Lecturers are the focus of study because they play a critical role in promoting the use of new learning technology in their courses. To answer this question, this study uses a technology acceptance model (TAM) extended by De Grove et al. (2012) as a theoretical foundation to predict the DGBL’s acceptance of accounting and business lecturers. This study also incorporates DGBL frequency into the extended TAM to explain the strength of the relationship between perceived ease of use (PEOU) and behavioral intention.

This question is relevant and timely because comprehending lecturers’ perceptions and beliefs about DGBL could help accounting educators find the appropriate strategies to promote its use in the classroom. There are two advantages of using DGBL over traditional teaching methods. First, the DGBL can provide engaging, interactive, and motivating learning experiences which are essential for an effective learning (Garris et al., 2002; Jabbar & Felicia, 2015; Tennyson & Jorczak, 2008). For example, Loon and Bell (2018) found that positive emotions stimulated by a computer simulation game enhance students’ cognitive skills. Second, the DGBL has proven to be an effective method for students to acquire complex cognitive skills, such as decision making (Pasin & Giroux, 2011; Severengiz et al., 2020; Tawil et al., 2015), critical thinking (Lovelace et al., 2016; Urquidi-Martín et al., 2019; Yang, 2015), problem solving (Eder et al., 2019; Torres & Augusto, 2017; Yang, 2015), and higher-order thinking skills in Bloom’s Taxonomy (Adams et al., 2012; Barab et al., 2012; Hwang et al., 2013; Soflano et al., 2015). These skills are important because research on students’ conceptual understanding and learning approaches revealed that accounting students generally achieved lower-order learning outcomes (Kuang et al., 2021). Therefore, promoting an instructional method that can help students acquire higher-order thinking skills should be a concern for accounting educators.

Conclusions

This study raises the question of what factors affect lecturers’ intention to adopt DGBL in accounting and business courses based on the extended TAM. This study finds that the original TAM variables: PEOU and PU affect behavioral intention, indicating the model is applicable in the context of Accounting and Business education. Additionally, learning opportunities are the only variable proposed in the extended TAM affecting lecturers’ behavioral intention. The new variable introduced in this study, DGBL frequency, was found to significantly weaken the effect of PEOU on behavioral intention, indicating a frequent exposure to DGBL is critical to enhance lecturers’ intention to accept DGBL. Overall, the proposed model can explain 52.4% of the variance in accounting and business lecturers’ behavioral intention to use digital games in the classroom.

This study contributes to theory and practice in several important ways. First, this study extends the literature on DGBL acceptance by evaluating the role of extended TAM in explaining lecturers’ intention behavior to use DGBL in accounting and business education in Indonesia. Second, this study extends the modified TAM (De Grove et al., 2012) by adding the moderating role of DGBL frequency in explaining the relationship between PEOU and lecturer’s acceptance of DGBL. Third, this study addresses curriculum and instruction issues in the field of accounting education, which has rarely been empirically studied in the context of Asian countries. Fourth, this study contributes to empirical research by employing structural model analysis which has not been widely adopted in the accounting curriculum domain. Finally, this study informs educational game developers about the importance of collaborating with lecturers to understand their needs and assist them in developing games that align with curriculum goals. It also encourages regulators to heavily publicize the effectiveness of game-based learning to accountant educators.

Abstract

This study examines the impact of administrative management and information technology on e-government success with the mediation role of knowledge management practices. For this purpose, data was gathered from 163 public sector participants in the Al-Jouf region of Saudi Arabia. This study uses partial least squares structural equation modeling (PLS-SEM) to test and validate the research model and proposed hypotheses. The findings show that information technology and administrative management significantly increase e-government success and knowledge management practices. Moreover, the findings revealed that knowledge management practices play a vital mediating role between information technology and administrative management to make e-government success more successful and to reduce risk. Furthermore, this study strengthens the theoretical and practical implications of e-government by developing a link with socio-technical systems theory as well as with Fayol’s administrative management theory. In the end, the study recommends that policymakers and managers take serious steps to attain advantages in the application of technologies in e-government to fulfill the renewable and changing needs of beneficiaries.

Introduction

Technology has invaded all fields of life, and the importance of e-government has been increasing worldwide, not only for citizens’ ease of use but also for transparency and to eliminate corruption (Máchová et al., Citation2018; Sadik-Zada et al., Citation2022). E-government electronically provides enhancements to different stakeholders such as employees, citizens, local governments, and businesses (Chohan & Hu, Citation2022; Ciesielska et al., Citation2022). However, the actual implementation of e-governance is an extraordinary task. The administration faces multiple challenges, such as psychological resistance from citizens, the country’s digital infrastructure (websites, apps, etc.), and the legal substructure. As such, governments cannot resort to e-governance without giving due regard to challenges and objections from specific stakeholders (Bamufleh et al., Citation2021; Turban et al., Citation2021).

Successful implementation of e-governments in different countries has necessitated that administrations become online savvy. Policymakers, society, and researchers are analyzing this dramatic change (traditional to digital) in government service more closely, trying to find more appropriate implementation within the limitations of the country’s resources. Therefore, successful implementation depends on aspects such as administrative management, the use of information technology, and knowledge management practices (Abu-Shanab & Shehabat, Citation2018; Sulistiawaty et al., Citation2021).

Conclusion

In Saudi Arabia, Vision 2030 brought novelty to the production sector and also compelled the service sectors to convert from traditional to digital. Hence, e-government implications have become a strategic enabler for public management restructuring and expansion of the local economy. Many researchers agree that the e-government implementation projects have failed to attain their aims and deliver anticipated benefits. However, some factors can make e-government successful. Therefore, this study focuses on the influence of administrative management and information technology on e-government success with the mediation role of knowledge management practices in the public sectors of the Al-Jouf region of Saudi Arabia. Moreover, this research aimed to analyze the elements that influence e-government success in terms of knowledge management practices. Seven hypotheses were supported by the data. The findings disclosed that information technology and administrative management benefit e-government success and knowledge management practices. Furthermore, the findings of this study revealed that knowledge management practices play a vital mediating role between information technology and administrative management and e-government success to make it more successful and reduce the rate of risk. Therefore, this study strengthens the theoretical and practical implications of e-government by developing a link between socio-technical systems theory and Fayol’s administrative management theory. E-government can be utilized as a tool for implementing Fayol’s principles in practice, for example, by providing citizens with easy access to government services, increasing transparency and accountability, and enhancing the efficiency and effectiveness of government operations.

Abstract

This study investigates the roles of management experience and management practices towards innovation activities across ASEAN nations. Notably, the moderating role of the female CEOs in the management experience management practices—innovation relationship is also examined. The data came from the World Bank’s Enterprise Survey, consisting of 180,000 enterprises worldwide. This study extracted data from seven economies in ASEAN (Vietnam, Thailand, Indonesia, Philippines, Malaysia, Laos, and Cambodia). To deal with the hierarchical/multilevel structure of the study’s data set, the study uses the multilevel mixed-effects ordered logit model. The findings reveal that both management practices and management experience have positive impacts on innovation activities, particularly product innovation. Furthermore, this paper highlights the positive moderating role of female CEOs in the management experience management practices—innovation relationship.

Introduction

There is growing research on firm innovation in all sectors as it is a vital determinant of a firm’s growth and performance. Notably, the Covid-19 pandemic generates huge challenges and turbulence, and worldwide firms have to try their best to survive. Millions of businesses have to redesign and reconsider many aspects such as their business model (Dovbischuk, Citation2022), management leadership, or supply chain management (Sarkis, Citation2020). Among those determinants of business resilience, the innovation capability is emphasized by extant literature (Cuel et al., Citation2022; Li et al., Citation2021; Xie et al., Citation2022) as it provides a series of new ideas and models to match with uncertainties flexibly.

Prior studies regarding firms’ innovation have focused on broad topics, including determinants of innovation and outcomes of innovation. In the first line, scholars have found many determinants of innovation, consisting of inbound and outbound factors. The inbound factors include leadership, capabilities, firm structure, knowledge management, and gender diversity. On the other hand, the second line focuses on the results of innovation. Innovation is a fundamental driver of sustainable development and the survival and success of businesses (He & Shen, Citation2019; Zhong et al., Citation2021). Porter (Citation1992) and Solow (Citation1957) both emphasized how innovation is frequently seen as the most important factor in determining an economy’s competitiveness.

Results

Table 1 presents the descriptive statistics. There are nearly 7% of firms conducting “Innovation but only new the firm”, and more than 14% of firms had “Innovation and new to the market”. Nearly 18% of firms performed new management practices. The average management experience is nearly 18 years. Moreover, 30% of firms have female CEOs.

Table 2 reports the pairwise correlations. The pairwise correlation coefficients between independent and control variables are lower than 0.5, suggesting that there are no signals of multicollinearity (Dormann et al., 2013).

Table 3 presents the multilevel mixed-effects ordered logit estimation results. Regarding the hierarchical data issue, the likelihood-ratio tests comparing the multilevel mixed-effects ordered logit with standard ordered logit regression are reported in each model. It is interesting to find that the likelihood-ratio test statistics are statistically significant in all models. Therefore, the multilevel mixed-effects ordered logit is preferred to the standard ordered logit regression in estimating this specific data set.

Abstract

This study aims to examine the effect of the environmental accounting strategy on sustainability performance and explore waste management as a mediation between environmental accounting strategy and the sustainability performance of Micro, Small and Medium Enterprises (MSMEs). Research data was collected from 194 MSMEs in East Java Indonesia through online and offline questionnaires. The data analysis is performed with PLS-SEM. The results of the study found that the MSME’s environmental accounting strategy had an effect on sustainability performance, and it was proven that MSME’s waste management mediated the effect of environmental accounting strategy on MSME sustainability performance. The originality of this research is the development of research instruments, which combine from various sources from previous researchers, GRI standards and Indonesian Government Regulations so that they can contribute Environmental Management Accounting literature and practical contributions to MSMEs and related institutions in determining sustainability performance strategies. This research implication supports the goals of the Indonesian Government’s Sustainability Development Goals (SDGs) regarding SDGs Goal number 12 Responsible consumption and production. The government needs to establish a waste management policy to improve environmental problems. The implications of future research can collect larger data and can compare the MSMEs between emerging countries. Also, MSMEs need to establish strategic Environmental Accounting so that it has an impact on sustainability performance.

Introduction

Companies produce goods or services using raw materials and other materials in the production process. As a result, it impacts material waste, product, and packaging waste. The impact on economic sustainability can reduce sales and operating profits because consumers prefer environmentally friendly products. The impact on environmental sustainability not only can reduce environmental damage such as soil and water pollution and increased global warming but also decrease in employee welfare along with a decrease in operating profit.

Moreover, management’s understanding and knowledge of environmental accounting strategies and waste management are essential in achieving business sustainability in companies, including Micro, Small, and Medium Enterprises (MSMEs). The negative impacts of MSMEs include environmental pollution from production waste. As many as five industries are the biggest producers of B3 (Toxic Hazardous Materials) waste in Indonesia, namely: the metal, chemical, electricity, sugar, and paper industries. As stated by the Deputy Chairperson of Investment in East Java, Turino Junaidi, said that the amount of MSME waste is large, but the level of investment for the waste treatment industry is still small (www.kompasiana.com). For example, from 71 SMEs making tofu in Jombang, almost all of the soybean waste is disposed of together on village roads before finally being dumped into the river. As a result, it polluted the environment in three villages and even polluted surface water and well water. (www.jatim.kompas.tv/article/126221). Therefore, the environmental problems are mostly caused by the impact of economic and social activities of companies, including Micro, Small Medium Enterprises (MSMEs). Polluted water sources, polluted air, deforested forests, and global warming have damaged the environment. People’s awareness demands the importance of protecting environmentally friendly production processes and being concerned with business continuity than the short-term goal of profit.

Conclusion and implication of the research

Indonesia is concerned with Green Accounting because MSMEs waste is quite high and poor waste management. The East Java government has the second largest MSMEs in Indonesia and has a problem with industrial waste. However, it does not take maximum responsibility for product waste and an impact on low sustainability performance. This indicates the need for an Environmental Accounting strategy to support policies to minimize environmental costs related to environmental prevention costs for waste reduction employee training, environmental prevention costs for waste recycling training, environmental detection costs for environmentally friendly product inspection, internal failure costs for waste treatment and failure costs. external for cleaning polluted environment. This research implication supports the goals of the Indonesian Government’s Sustainability Development Goals (SDGs) regarding SDGs Goal number 12 Responsible consumption and production. The government needs to establish a waste management policy to improve environmental problems. Therefore all parties, namely: entrepreneurs including MSMEs, government, private sector, communities including financial institutions have the same responsibility to carry out activities and run a business with due regard to production that is responsible for the environment and society.

Abstract

     The objective of this study is to examine the role of CEO duality in audit quality of Chinese firms. To address the effect of CEO duality, this study considered four characteristics of CEO duality; corporate audit culture, audit committee independence, decision making through enormous power and single leadership. The indirect effect of audit committee decision is considered between CEO duality and audit quality. A questionnaire survey is carried out to collect primary data. A questionnaire was designed to collect data from Chinese firms. Respondents of the study were the CEO’s and directors of Chinese firms; therefore, questionnaires were distributed among them by using online survey. 135 valid questionnaires were used in data analyses which is carried out by using Partial Least Square (PLS)-Structural Equation Modeling (SEM). Results of the study highlighted that; CEO duality has both positive and negative effect on audit quality. Due to the single leadership style and supportive corporate audit culture, the audit quality may be improved. However, CEO duality influences negatively on audit committee independence which has negative effect on audit committee decisions. Similarly, CEO duality allows to enjoy enormous power which may affect negatively on the decision making. Thus, decision-making through enormous power has negative effect on audit committee decisions. Finally, while making the strategies to enhance audit quality, the practitioners can consider the important points highlighted by the current study to promote audit quality.

Introduction

     CEO duality is a phenomenon where the chief executive officer (CEO) of a company occupies the chair of the company’s board of directors, along with his/her regular management position (Oak & Iyengar, 2009; Voinea et al., 2022). This phenomenon is considered by the several previous studies. Several studies have examined the CEO duality among the business organizations through several aspects (Azhari et al., 2020; Voinea et al., 2022). Therefore, CEO duality remained the intention of the researchers as well as practitioners. The advantages and disadvantages are comprehensively discussed by the previous studies among different business organizations (Ramdani & Witteloostuijn, 2010). However, the phenomenon of CEO duality is still under discussion and its role among the organizations is not clear (Aghmiuni et al., 2020). The role of CEO duality among the companies is still unclear in the performance of organizations. Few studies show the positive effects of CEO duality, on the other hand, few studies highlighted the negative effects of CEO duality. Therefore, CEO duality is still a problematic area for the management of business organizations as well as academicians. In this way, the current study examined the role of CEO duality among Chinese firms. Particularly, this study is attempted to observe the role of CEO duality in audit quality among Chinese firms (Dhiman & Arora, 2020).

Discussion and conclusion

     The objective of this study was to observe the role of CEO duality in audit quality among the Chinese firms. Therefore, the current study carried out a survey among the Chinese firms and data analysis is carried out by using statistical tool. To achieve the study objective, the current study proposed various direct effects and indirect effect hypotheses. In this way, this study proposed 9 direct hypotheses and four indirect hypotheses based on audit committee decision. The results of the study fulfilled the objective of the present study and clearly highlights the effect of CEO duality on audit quality among Chinese firms.

     The direct hypothesis 1 is considered between corporate audit culture and audit committee decision. This hypothesis shows the positive effect of corporate audit culture on audit committee decision. It indicates that if the CEO duality exist among the Chinese companies, it can promote corporate audit culture which can enhance the audit committee decisions. Therefore, in this way the audit quality has significant positive role in audit practices. However, the effect of corporate audit culture on audit quality is not significant. There is no effect of corporate audit culture on audit quality. In this way, the audit quality is influenced by indirect way from corporate audit culture, however, the corporate audit culture has not direct effect on audit committee decision. The effect of corporate audit culture on audit quality is considered in hypothesis 2. The hypothesis 3 highlighted the connection between audit committee independence and audit committee decision. Outcomes of this study highlighted that audit committee independence has positive effect on audit committee decision. It indicates that CEO duality in form of audit committee independence has effect on audit committee decisions. However, this relationship is not positive which indicates that audit committee independence has negative effect on audit committee decisions. All the previous studies have highlighted that audit committee independence has positive effect on audit practices (Alderman & Jollineau, 2020; Cohen et al., 2008; Toumeh et al., 2020), however, results are not consistent with previous studies. In relation to the CEO duality,

Abstract

Consumers’ resistance towards chatbot agency questions the quality of human-computer interaction, and thus, invites further investigation on factors determining chatbot efficiency. Current study addresses the above challenges by providing understanding on functionality and enjoyment, emerging as crucial drivers of satisfaction. Consumers who have used chatbots at least once in their daily life were invited to complete a survey, evaluating the interaction with the bot. The results are clear in showing that information quality, accuracy and competence are pivotal for chatbot functionality. Personal care and social presence enhanced interactivity perception and the enjoyment of the chatbot use. These factors might however turn into barriers when not met, as reported by consumers in low satisfaction group. Current findings provide valuable insights for developing and implementing chatbot applications to satisfy the user demand for enjoyable and functional interaction, through enhanced information quality, competence, personal care and social presence.

Introduction

Despite the increased implementation of chatbots (software applications for on-line chat conversation via text or textto-speech) in Marketing and everyday context, the technology is still experiencing shortages and being not always accepted by consumers. Chatbots have been incorporated by various companies as e-service agents to substitute the direct contact with a live human agent (Lee & Choi, 2017), to facilitate the customer services (Chung et al., 2020), to better manage customer relationship (Libai et al., 2020). The aim of all these applications is to provide enhanced customer experiences.

A question arises hereby: whether chatbots currently available at the market offer such enhanced experience, to appropriately meet consumer needs and demands? It turns out that consumers are resistant, questioning the technology readiness (Flavi
an et al., 2022) and usefulness (Xie et al., 2022). Although the necessity of high quality and easy to use chatbots has been recognised, the technology is still at its infancy, encountering several challenges (Bialkova, 2021; 2022). Part of the challenge reflects the need to understand the factors determining the quality and ease of use perception. Not surprisingly then, several lab studies addressed quality of chatbots (Ben Mimoun et al., 2017; Chung et al., 2020; Lou et al., 2022) and the ease of use (Meyer-Waarden et al., 2020). It was reported that quality and ease of use shape the attitudes towards chatbots, and thus, the intention to use in the future. Recent study, exploring consumer opinion about chatbots currently available at the market, confirmed the role of quality and ease of use on attitudes formation (Bialkova, 2022). The study further showed that both, cognitive (e.g., functionality, interactivity) and affective (e.g., enjoyment) components are crucial for quality and ease of use perception.

Conclusions

Current study aimed to explore potential factors determining functionality, interactivity and enjoyment, emerging as crucial drivers of chatbot quality and ease of use perception. A survey was addressed to EU consumers who have used a chatbot at least once in their daylily life. This is one of the contributions of the present paper. While, earlier studies mainly focussed at exploring consumer experience with chatbots mock-ups, they might lack understanding on chatbots currently available at the market, and the actual user evaluation.

Another major contribution of the current work is the investigation of both, cognitive (e.g., functionality) and affective (e.g., enjoyment) aspects of interaction with chatbots. In previous studies these aspects were mainly addressed in separate research. Hereby we encompassed functionality, enjoyment and interactivity determinants in a holistic framework.

Abstract

To promote the development of BIM technology in the field of identification and reinforcement of existing buildings, this paper takes concrete structures as the research object, refers to the current building seismic identification standards, and develops a BIM-based seismic identification system for concrete structures. The research establishes a corresponding data integration platform for the existing concrete frame structure system. Through the secondary development of Revit software, the computer can automatically extract building information and automatically generate a BIM model for seismic identification. The study shows that the program can provide efficient and accurate calculation results in the seismic qualification of concrete frame structures. The seismic test of the concrete structure of the existing building shows that the concrete strength of some components of the building is lower than C20, and the spacing of stirrups in the densified area of some beam components is greater than 100 mm. The seismic structural measures of the building do not meet the requirements. However, the measures and the calculation index follow the relevant regulations. And the calculated values of all programs are highly consistent with the manual calculation results. it can providing a new idea for local earthquake prevention.

Introduction

In China, there are many existing buildings, the new construction area is large every year, and the land area available for real estate development is less and less (Sing, Love, and Liu 2019). As the development of China’s engineering construction moves towards the third stage of maintenance and modernization, the appraisal, reinforcement, and reconstruction of buildings will receive further attention and development (Bong and Rahman 2022). During the long-term use of building structures, due to the natural environment or human factors, material ageing and structural damage will occur, which in turn will affect the durability of the structure and the bearing capacity of components. (Lee, Kim, and Kim 2021). In addition, as people continue to reflect and pay attention to the environment and survival issues, the concept of sustainable development has become more and more popular, and the construction industry must also take a sustainable development path that is in harmony with resources and the natural environment (Santos, Andrade, and Pereira 2019). The construction of new buildings needs to consume a lot of non-renewable resources, and the service life of existing buildings can be extended by employing maintenance and reinforcement, which is in line with the goals of resource protection and the requirements of sustainable development strategies. Repairing and transforming old buildings instead of blindly demolishing them reduces the emission of construction waste and preserves the memory of the city while protecting the ecology

Conclusion

China has many existing buildings, so the research on existing building inspection and appraisal procedures is of great practical significance and has social and economic benefits. Based on ‘Building Seismic Appraisal Standards’ and combined with BIM technology, the research aims to improve the accuracy and efficiency of testing and appraisal, develop the seismic appraisal software for concrete frame structures, and integrate the seismic appraisal software referring to the latest research results of existing building testing and appraisal. The software is adopted in the seismic identification of existing buildings. The research successfully carried out rapid modeling and used the software to check the seismic bearing capacity of the building. During the data collection process, the gap between the design value and the actual value of the frame column reinforcement configuration is between 1mm-9 mm, which meets the relevant error standards, so the data is used in subsequent calculations. Combined with the on-site test data and program identification results, the concrete strength of some components of the building is lower than C20, and the spacing of stirrups in the densified area of some beam components is greater than the minimum value required by the code, so it does not meet the requirements of the ‘Building Seismic Identification Standard’ for the 7-degree zone C in Class building regulations. The seismic bearing capacity of the building can meet the requirements of the relevant codes according to the program calculation results of the control internal force of the components, the ratio of the bearing capacity of each component to the internal force, and the seismic bearing capacity of the building. However, due to the limited time, the software still has many shortcomings. For example, the existing building structures are of various types, and the research is only conducted on the existing concrete frame structure. To realize the automation of the existing building inspection and identification, it is necessary to improve the structure and the type of evaluation object. When conducting seismic analysis, the study did not take into account the reduction in yield strength after corrosion of the reinforcement, and further research and improvement are needed in future studies.

Abstract

Sustainability is a primary concern that needs to be addressed since infrastructure development requires significant natural resources. Using Recycled Concrete Aggregates (RCA) for road construction has numerous benefits in saving natural resources and the environment. In the present investigation, the demolition waste is being used for road construction, partially/fully replacing natural aggregates. The Cement Treated Recycled Concrete Aggregate (CTRCA) specimens were prepared at 3%, 5%, and 7% cement with various blends of RCA and Natural Coarse Aggregates (NCA) ranging from 0 to 100%. The strength characteristics in terms of Unconfined Compressive Strength (UCS), Flexural Strength (FS), Elastic Modulus, Indirect Tensile Strength (ITS) and durability tests were conducted on cured samples. Microstructural analysis using Scanning Electronic Microscope (SEM) revealed that the pores and cracks in the old mortar have a detrimental influence on the mechanical properties of CTRCA mixes. However, Energy Dispersive Spectroscopy (EDS) and durability tests have shown positive results. The Response Surface Method (RSM) was utilised to optimise the RCA and cement content in CTRCA mixes. The research resulted in the maximum possible RCA of up to 70% with a cement content of 5.8%, which met the Indian Road Congress (IRC) specifications for Cement Treated Bases (CTB).

Introduction

The demolition waste generated from old structures is inevitable due to economic development and technological advancement. More than half of global demolition waste comes from China, India, and the United States of America, with concrete waste accounting for up to 67% of total demolition waste (Chung and Lo 2003, Akhtar and Sarmah 2018). Every year, more than 6 billion tonnes of concrete is produced worldwide (Ä et al. 2012). This waste is disposed of in dumping yards, water bodies, drain trenches, and untilled grounds around human habitations.

Furthermore, accumulating demolition waste in landfills tends to inhabit vacant land that could have been used for other purposes. These waste materials have become vital resources increasingly in road construction due to the scarcity of natural resources. Recycling aggregates from construction and demolition waste is the sole solution to conserve traditional aggregates and safeguard the environment. The potential application of RCA in base and sub-base pavement courses will solve disposal problems and conserve natural resources (Leite et al. 2011, Arulrajah et al. 2014). It is necessary to characterise RCA before its use in pavements. A crucial factor influencing the performance of pavements is the particle size distribution. Different crushing techniques and the concrete’s strength are responsible for the variances in the particle size distribution of RCA (Aydilek.pdf n.d., Arulrajah et al. 2012, Gabr and Cameron 2012). The density of RCA is lower than NCA because of the attached mortar content on its surface (Tang et al. 2018).

Conclusions

In this study, the optimisation and characterisation of the CTRCA mixes were carried out. The RSM was employed to study the effect of individual and combined factors on CTRCA mixtures. Based on test results, RCA can be used in cement-treated base and sub-base courses in Pavements. The following conclusions are drawn based on the present investigation in the laboratory.

. The mix with NCA could get the required strength in UCS, FS, ITS and Elastic Modulus at 5 per cent Cement content after seven days of curing. It also passes the durability test.

. The CTRCA mix with 30 per cent NCA and 70 per cent RCA could get the required strength with 5.8 per cent cement after seven days of curing in terms of UCS, FS, ITS and Elastic Modulus. All the samples satisfy the durability test.

Abstract

Accounting scholars are paying increasing attention to the notion of commensuration, or the translation of different objects into common metrics that make the entities that are subject to performance evaluation comparable, and the effects this has on organizational behavior. This body of research draws attention to organizations’ commensuration work, defined as the efforts that evaluated organizations expend in pursuing and dealing with resistance to commensuration, but has mainly explored how such work emerges in response to a single set of comparable metrics such as individual rankings or ratings. By contrast, we ask how commensuration work unfolds in relation to a broader assemblage of calculative infrastructures. Such infrastructures can entail multiple, inter-related performance evaluation procedures that influence organizations’ commensuration work and give rise to complex patterns of reactivity, denoting the propensity of organizations to alter their behavior as they internalize external pressures for performance evaluation. Our empirical findings underline the importance of adopting a multi-layered view of commensuration work, that entails both direct and indirect forms of reactivity, as it unfolds in relation to a broader assemblage of calculative infrastructures. We discuss the implications of adopting such a view for future research on commensuration and related research on performance evaluation.

Introduction

Accounting scholars have long taken a keen interest in the regulatory standards that govern the development of organizational accounting practices as they evolve as an integral part of broader, societal reform programs (Miller, 1991; Modell, 2014). A particular type of standardization that is gaining increasing recognition in this body of scholarship is that concerned with the notion of commensuration, or the translation of different objects into common metrics that make the entities that are subject to performance evaluation comparable (Espeland & Stevens, 1998, 2008). Accounting research exploring this phenomenon has mainly evolved along two trajectories. The first stream of research has focused on how mechanisms of commensuration, such as the categorization of qualitative phenomena into comparable metrics, come into being and govern broader populations of organizations (e.g., Crvelin & Löhlein, 2022; Mehrpouya & Samiolo, 2016; Pollock & D’Adderio, 2012; Unerman et al., 2018). The second and more substantial body of research examines how evaluated organizations respond to such mechanisms (e.g., Englund & Gerdin, 2020; Gerdin & Englund, 2019; Kolk et al., 2008; Kornberger & Carter, 2010; Llewellyn & Northcott, 2005; Scott & Orlikowski, 2012). Much of this research documents how such responses are underpinned by strong tendencies toward reactivity, or the propensity of organizations to alter their behavior as they internalize external pressures for performance evaluation (Espeland & Sauder, 2007, 2016), but also draws attention to how such reactive tendencies may be contested by actors who resist or strive to transform the mechanisms through which commensuration is brought about (e.g., Englund & Gerdin, 2020; Gerdin & Englund, 2019; Mennicken, 2013; Pollock et al., 2018; Samiolo, 2012).

Concluding Discussion

In this paper, we have asked how organizations’ commensuration work unfolds where a broader assemblage of calculative infrastructures underpins societal reform programs. We have addressed this research question in the context of Swedish central government during a period when a societal reform program aimed at enhancing the autonomy of government agencies while increasing their accountability for results was amplified by an attempt to radically increase their reporting discretion. In doing so, we have nuanced the view that the pursuit of commensuration by evaluated organizations manifests itself as a reactive response to a single, externally sanctioned set of clearly identifiable and comparable metrics which has dominated prior research on the topic (Pollock et al., 2018; Slager & Gond, 2022). Instead, what is emerging from our empirical analysis is a multi-layered view of commensuration work that recognizes that direct, reactive responses can interact with more indirect forms of reactivity that can be traced back to a broader assemblage of calculative infrastructures. In the SEA, the inter-related infrastructures provided by the NAO and the Financial Management Evaluations clearly reinforced the commensuration work unfolding within the agency and contributed to stabilizing the emerging performance reporting practices even though they were not the direct progenitors of these practices. Hence, calculative infrastructures can buttress organizations’ commensuration work and reinforce tendencies toward reactivity even though they are somewhat removed from the accounting practices that are subject to such work. As we have also seen, this entails a reciprocal relationship between commensuration and reactivity where reactive responses do not follow from a set of readily available, commensurable metrics but rather evolve as such metrics get connected to a broader assemblage of calculative infrastructures and lead to further commensuration work.

Abstract

1. Introduction

2. Literature review

3. Method

4. Results

5. Discussion and conclusion

Funding

Author details

Citation information

References

Abstract

     : Investigations have been too limited and inconclusive to find out whether written corrective feedback improves grammatical accuracy of learners. This study aimed at investigating the comparative effects of direct and indirect corrective feedback on short-term and long-term retention of the subject-verb agreement by Iranian EFL writers. The design of the study was a two group pre-post-test quasiexperimental one. The Participants were 45 male and female learners at the age range of 14 to 16. Their L1 was Turkmen and they were all taking an elementary course at a language school in Gonbad Kavoos, Iran. The participants were assigned to two experimental groups i.e. direct and indirect feedback groups, and one control group. To collect data, a pretest, post-test and a delayed post-test were given to all the groups. One-way Analysis of Variance (ANOVA) was run to test the research hypotheses. The results showed that the types of corrective feedback did not have a significant positive effect on the participants’ short-term and long-term retention of subject-verb agreement. Besides, Scheffe post hoc test showed that there was a significant decline in grammatical accuracy of the indirect feedback group in the delayed posttest. The results have some implications for teaching writing in the EFL context.

Introduction

     One of the key issues in L2 writing instruction in the last few decades has been the efficacy of corrective feedback. The research on corrective feedback has centered on the types of corrective feedback, and the role of individual differences in this effect (Yoshida, 2008). Corrective feedback plays a crucial role in developing L2 acquisition theories as well as in teaching second languages. Researchers have contended that the role of corrective feedback in L2 acquisition will determine the relative importance of positive input or negative input in L2 acquisition, which will provide a framework for selecting teaching methods and materials, the role of teachers and language learners, and providing the types of appropriate input in class (Van Beuningen, 2010).

     There has been a debate on whether corrective feedback is of any help to the language learner. Truscott (2007) believes that it is not only ineffective but also potentially harmful. On the other hand, other researchers (e.g., Bitchener & Knoch, 2008; Karim & Nassaji, 2020; Roshan, 2017; Tayebipour, 2019) have found that corrective feedback is valuable in boosting grammatical accuracy.

     There has also been a debate on which type of corrective feedback is the most helpful. Promoters of direct corrective feedback (e.g., Ellis, 2009) contend that direct corrective feedback enables language learners to immediately internalize the appropriate form as given by their instructor. Language learners whose mistakes are not corrected directly do not know whether their own estimated rectifications are accurate. Bitchener and Knoch (2010) propose that exclusive direct corrective feedback offers language learners the sort of explicit data that is required for testing hypotheses. The alternative to the direct corrective feedback is the indirect corrective feedback. Indirect correction techniques can take various forms with various degrees of explicitness (e.g., underlining, coding, etc.) (See Bitchener & Knoch, 2008). Ferris (2002) contends that indirect input is by and large more proper and powerful than direct feedback. Ferris and Roberts (2001) argue that the indirect feedback promotes reflection about linguistic structures, resulting in long-term retention

Results
Findings related to research questions

     Table 1 below displays the descriptive statistics including means and standard deviations related to subject-verb agreement scores of all the groups. As displayed in the table, the mean scores of control, direct and indirect group were 49.73, 60. 06, and 45.53 respectively. To see if there were significant differences between the groups in the pretest, the following table needs to be examined. As shown in the above table, the sig. value is .133. Therefore, there were not any significant differences between the groups at the beginning of the study. Since pretest-posttest data were used for the comparison of three groups on the dependent variable, the mean scores of the three groups in the post-test are reported below. Table 2 and 3 shows the mean scores of subject-verb agreement in the posttest. As shown in the table, the mean scores of control, direct and indirect feedback groups were 59.20, 69.93, and 69.06 respectively. To see if there were significant differences between the groups in the posttest, Table 4 needs to be examined.

Abstract

     A quad-element multiple-input-multiple-output (MIMO) antenna with fractional bandwidth (FBW) of 52.42% (3.35–5.73 GHz) is proposed for LTE, WLAN (4.9/5 GHz), and 5G (sub-6 GHz) applications. The bandwidth is improved by introducing a tapered feed line and rectangular stubs in the partial ground plane. The maximum isolation of the proposed MIMO antenna is 27 dB. The diversity performance characteristics of the proposed antenna are studied in terms of the envelope correlation coefficient (ECC), diversity gain (DG), mean effective gain (MEG), total active reflection coefficient (TARC), isolation between the ports, and channel capacity loss (CCL) and the values obtained are 0.003, 9.98 dB, ±3 dB, −4 dB, −10 dB, and 0.10 bits/s/Hz respectively. A model of the proposed antenna is fabricated on the FR-4 substrate having a dielectric constant of 4.4 and a loss tangent of 0.02 with an electrical dimension of 0.45λ0 × 0.45λ0. The measured results demonstrate a decent likeness to simulated ones in the entire operating frequency range.

Introduction

     The current scenario for mobile communication is to achieve a higher data rate, capacity, low latency, and high resolution. The fifth-generation (5G) mobile communication has been deployed around the world to fulfill the above advantage [1,2]. It has been shown [3,4] that to improve the information throughput in a multipath environment for 5G operations, the MIMO antenna system should be adopted. MIMO antenna systems should have a minimal inter-element distance, low correlation values, and better isolation between inter elements [5]. The primary advantage of adopting an MIMO network over a normal one is that it can enhance wireless connection capacity while consuming less spectrum. The system’s link dependability and data rate can be enhanced by increasing the number of antennas on the transmitter/receiver, which results in more signal routes and thus higher performance. Hence MIMO techniques become very vital for wireless communication systems which are suffering from frequency constraints [6,7].

Conclusion

     A compact quad-element MIMO antenna of 40 × 40 × 1.6 mm3 for 5G, LTE, and WLAN frequency bands is designed, fabricated, and measured. The measured results demonstrate a decent likeness to simulated ones in the whole frequency range. The proposed design’s performance was evaluated and described in terms of impedance bandwidth, surface current distribution, reflection coefficient, gain, efficiency, and radiation characteristics. The MIMO provides good diversity performance with a low envelope correlation coefficient and a better diversity gain. Furthermore, within the operating frequency band, the proposed antenna obtained a maximum channel capacity of > 20 bits/s/Hz. The antenna has a total efficiency of 85.12% and a peak gain of 2.74 dBi. As a result, it is recommended as a candidate for 5G, WLAN, and LTE applications.

Abstract

1. INTRODUCTION

2. FIVE-LEVEL SWITCHED CAPACITOR INVERTER

3. MODULATION TECHNIQUE

4. PHOTOVOLTAIC APPLICATIONS OF THE SUGGESTED INVERTER

5. SIMULATION RESULTS

6. CONCLUSION

DISCLOSURE STATEMENT

REFERENCES

Abstract

     This paper proposes a switched-capacitor based single-phase five-level inverter configuration that operates under boost operation and generates a voltage that is more than the DC source voltage. The proposed five-level inverter uses a capacitor and boots the output voltage. In this proposed inverter, capacitor gets charged in parallel while it discharges in series connections so that output voltage may attain higher magnitude than the DC source voltage. Sinusoidal Pulse Width Modulation-based techniques are considered to produce the required gate pulses for operating the switching devices of the inverter. The five-level switched-capacitor inverter is combined with the PV system via DC–DC boost converters to extract the maximum power using MPPT algorithm. To verify its capability, the PV-based system is further integrated to the utility grid. The operation and performance of the suggested switched-capacitor inverter coupled with the grid-connected PV system are also analyzed by developing its model in MATLAB/Simulink environment.

Introduction

     Power electronic converters are getting evolved due to technological advancement in the design of power electronic devices as well as increase in its demand for more applications. The growth in demand for inverters has been observed because due to its application in the renewable energy source. The lesser costs of modern power electronics components make them useful for manufacturing and helping them to compete in the market. However, multi-level inverters use more switches; it is still economical to replace two-level inverters with MLIs because of several benefits such as lesser harmonic content, switching stress, and power losses [1–3]. Many scholars have paid attention to improve inverter topologies and their control methods. The lesser number of power electronics components used in multilevel inverters can further reduce the manufacturing cost [4–6]. The Cascaded H-bridge (CHB) inverter [7] and Neutral Point Clamped (NPC) inverter [8,9] are two standard multilevel inverters and having several industrial applications such as EV/HEV, HVDC, renewable energy sources, high-power motor drives, FACTs, STATCOM [10,11]. Several three-phase and single-phase MLI topologies of high voltage and medium power have been implemented for different applications [12,13]. A five-level inverter using two diodes, six switches, and two capacitors is proposed in [14].

CONCLUSION

     The proposed five-level switched-capacitor inverter topo logy for the PV application has been investigated in this paper. The developed single-phase switched-capacitor based inverter configuration consists of eight switching devices, only one DC source and one switched-capacitor. The inverter can produce five levels output voltage and the maximum amplitude can be twice the magnitude of DC voltage source. Moreover, it is also noticed that the charging as well as discharging of the switched-capacitor in the proposed multilevel inverter topology is symmetrical for both polarities of the output. Hence, the issue of capacitor voltage balancing is solved by using the switched capacitor of the suggested rating. The model of the recommended inverter-based grid-tied PV system is established in MATLAB/ Simulink environment and the performance of inverter under different modulation indexes is found satisfactory. The effectiveness of a grid-tied system was also investigated under different irradiance. Hence it can be resolved from the analysis that the proposed inverter is proficient for the application of a grid-tide PV system.