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1 – 8 of 8Woonkian Chong, Simon Rudkin and Junhui Zhang
Exponential growth in online video content makes viewing choice and video promotion increasingly challenging. While explicit recommendation systems have value, they inherently…
Abstract
Purpose
Exponential growth in online video content makes viewing choice and video promotion increasingly challenging. While explicit recommendation systems have value, they inherently distract the user from normal behaviour and are open to numerous biases. To enhance user interest evaluation accuracy, the purpose of this paper is to comprehensively examine the relationship between implicit feedback and online video content, and reviews gender differentials in the interest indicated by a comprehensive set of viewer responses.
Design/methodology/approach
This paper includes 200 useable observations based on an experiment of user interaction with the Youku platform (one of the largest video-hosting websites in China). Logistic regression was employed for its simple interpretation to test the proposed hypotheses.
Findings
The findings demonstrate gender differentials in cursor movement behaviour, explainable via well-studied splits in personality, biological factors, primitive behaviour and emotion management. This work offers a solution to the sparsity of work on implicit feedback, contributing to the literature that combines explicit and implicit feedback.
Practical implications
This study offers a launch point for further work on human–computer interaction, and highlights the importance of looking beyond individual metrics to embrace wider human traits in video site design and implementation.
Originality/value
This paper links implicit feedback to online video content for the first time, and demonstrates its value as an interest capturing tool. By reviewing gender differentials in the interest indicated by a comprehensive set of viewer responses, this paper indicates how user characteristics remain critical. Consequently, this work signposts highly fruitful directions for both practitioners and researchers.
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– This paper aims to study the British construction sector c.1700-2000 and compare its “proactive” innovative development with “reactive” business evolution.
Abstract
Purpose
This paper aims to study the British construction sector c.1700-2000 and compare its “proactive” innovative development with “reactive” business evolution.
Design/methodology/approach
Qualitative, interpretative, literature synthesis was used in this paper.
Findings
Each of the three centuries observed exhibits distinct construction business (CB) characteristics resulting mainly from exogenous influences, including: macroeconomic forces, demand volatility, supply chain and allied sectors’ evolvement, division of labour, competition and technological change. For most CB organisations, innovation was principally an exogenous influence vis-à-vis endogenous strategic intention.
Research limitations/implications
The study adds to a dearth of historical CB research and its documentation.
Practical implications
The evolvement of construction organisations will be of relevance to CB stakeholders.
Originality/value
Construction history is under-researched. Contrasting CB innovation and evolution is novel.
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The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act…
Abstract
The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:
Kevin Clarke, Jack Flanagan and Sharron O'Neill
The purpose of this paper is to analyse the performance of accounting researchers in winning competitive Australian Research Council (ARC) grants, when compared with researchers…
Abstract
Purpose
The purpose of this paper is to analyse the performance of accounting researchers in winning competitive Australian Research Council (ARC) grants, when compared with researchers from the medical, engineering and law professions, during a period of heightened questioning of accounting methods, bounded by the end of the dot.com boom in 2001 and the global financial crisis in 2008. Protection and expansion of a profession's core knowledge through effective research is regarded as a hallmark of ongoing professional recognition and success in winning ARC grants is one indicator of the strength of this research. Reasons for the absolute and relative performance of accounting researchers in winning ARC grants are explored.
Design/methodology/approach
ARC statistics for the 2000‐2008 period were analysed, along with additional data from the relevant professional associations and the Commonwealth Department of Education, Employment and Workplace Relations.
Findings
The results indicate that Australian accounting researchers are performing poorly in absolute and relative terms when compared with their professional peers. Some evidence exists that accounting research cultures seem to flourish in only a handful of universities, and that accounting academics are overloaded with teaching to the detriment of research.
Originality/value
The study adds to the growing interest in the value added by accounting research to the accounting profession, the corporate sector and society at large. While the publishing record of Australian accounting researchers appears healthy, when compared with their accounting peers overseas, they perform poorly in winning competitive grants relative to researchers from other professions. This may be a timely wakeup call to the accounting profession that the social acceptance of accounting knowledge should not be taken for granted.
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Sophia Brink and Gretha Steenkamp
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly…
Abstract
Purpose
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.
Design/methodology/approach
This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.
Findings
Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).
Originality/value
Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.
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Keith A. Willoughby, Benjamin T.B. Chan and Marlene Strenger
The purpose of this paper is to provide details on a study to determine the wait time and service time for various emergency department (ED) patient care processes and to apply…
Abstract
Purpose
The purpose of this paper is to provide details on a study to determine the wait time and service time for various emergency department (ED) patient care processes and to apply the science of plan‐do‐study‐act (PDSA) cycles to improve patient flow.
Design/methodology/approach
The paper used direct observation to collect patient flow data on 1,728 patients at multiple ED sites in Saskatchewan, Canada. It calculated wait times and services associated with important care processes and then tested, measured and implemented ideas to reduce wait time.
Findings
On an average, patients spend nearly five hours in the ED with about one‐half of the visit devoted to waiting for the next required service to take place. Waiting for an inpatient bed, specialist consultation or physician reassessment comprised relatively long wait times. Through the use of visual reminders and standard process worksheets, quality improvement teams were able to achieve large reductions in physician reassessment waiting time. These improvements required minimal materials cost and no additional staff.
Research limitations/implications
The case study featured EDs within a particular Canadian province, so may not be generalizeable to other settings. We only sampled a fraction of ED patients at each facility.
Practical implications
Admitted patients waiting for a hospital bed represent a key contributor to ED congestion. PDSA cycles are a valuable approach to achieving quality improvement in health care.
Originality/value
The paper fulfils an identified need by breaking down an ED patient's waiting time into several high‐level processes. It also applies improvement science to ED patient flow.
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This paper aims to propose lean-based interventions that address the main causes of emergency department overcrowding. Emergency department overcrowding (EDOC) and increased…
Abstract
Purpose
This paper aims to propose lean-based interventions that address the main causes of emergency department overcrowding. Emergency department overcrowding (EDOC) and increased length of stay (LOS) have been key global issues for more than 20 years, as they have serious repercussions. No measurements have been done to assess the situation nationally. Expanding emergency departments (EDs) and adding more beds have never succeeded in eliminating wastes and targeting the root causes of the problem.
Design/methodology/approach
This paper is a quantitative analytical applied research. The paper used direct observation for seven days to collect patient flow data on ED patients at a secondary care hospital in Kuwait. It calculated wait times and services to identify the major causes of EDOC and increased LOS.
Findings
Around one-third of the ED design capacity was used by 12 per cent of the patients who stayed >6 h each. The wasted waiting time represents 56.2 per cent of the aggregated LOS, which puts lean management (LM) on the top of the process reengineering approaches suitable for improving overcrowding by reducing waste. Guided by the LM concepts, the paper proposes solutions that fall into three themes. The selected solutions address the vital few causes of the EDOC and prolonged EDLOS.
Originality/value
This paper is the first study of its kind in Kuwait, and one of the most outstanding studies in the Gulf region, in terms of the number of the daily ED visits and the comprehensive multi-level proposed interventions.
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