1993 research outputs found
Sort by
Strategic Management Accounting Practices, Contingency Factors and Performance Implications: Evidence from China
Full text linkThe purpose of this study is to investigate the current status of strategic management accounting (SMA) practice in Chinese listed organisations, the key factors associated with SMA practice, and its relationship with organisational performance. Taking a contingency perspective, this research explores these factors using a quantitative methodology. Data were collected through online questionnaires distributed to finance executives of listed organisations in both the Shanghai and Shenzhen stock markets. A total of 346 valid responses were obtained for analysis.
The findings show that Chinese listed organisations have adopted various SMA techniques (strategic decision-making, competitor accounting, and customer accounting) to different extents. Further analysis indicates that SMA practice is associated with several contingency factors. Environmental uncertainty, particularly the dimension of market turbulence, exhibits a significant positive relationship with SMA practice. Moreover, a decentralised organisational structure and advanced technology are also significantly positively associated with SMA practice, and the adoption of SMA techniques is greater in organisations that pursue a prospector strategy.
Regression analysis shows that the adoption of SMA techniques is significantly positively associated with both financial and non-financial performance. This strong correlation provides empirical support for the potential contribution of SMA practices across diverse performance metrics. The study offers evidence to enhance understanding of the application of strategic management accounting in developing economies and supports the relevance of contingency theory, particularly the contingency-based (strategic) management accounting (CBMA) model
Development of a face mask detection and masked facial recognition model based on a hybrid convolutional neural network
Full text linkThe rapid growth of facial recognition technology has faced hindrances due to the COVID‐19 pandemic, where mandatory face mask usage obscured facial features, challenging existing authentication methods. Despite the rapid development of several methods for face mask detection and recognition that highlighted prevalent issues such as poor lighting, varied angles, failed detection for improper use of face masks, computational complexity, difficulty in detecting smaller faces and low‐resolution targets, these have led to suboptimal accuracy rates. Hence, this work addresses these challenges by introducing a hybrid convolutional neural network (CNN) architecture tailored for face mask detection (FMD) and masked facial recognition (MFR). The models are developed using MobileNetV2 and FaceNet InceptionResNetV1 with CNN, for FMD and MFR, respectively. Experimental results on both models utilising a total of five distinct datasets, with two for FMD and three for MFR, show the superiority of the developed model in comparison to state‐of‐the art models. In addition, the models are tested in real‐time for both FMD and MFR to determine their robustness, efficiency and accuracy in a real‐time context. For this purpose, a ‘custom real‐time masked face recognition’ (CRMFR) dataset was developed to perform real‐time MFR. Leveraging advanced FMD and MFR technologies, the models contribute to the real‐world need for enhanced security in scenarios where traditional methods are insufficient
Effect of Extreme Temperature on Stroke Incidence and Mortality in General
Full text linkBackground: Stroke is a leading global cause of mortality and disability. Recent studies have emphasized the growing impact of extreme temperatures, both heatwaves and cold spells on stroke incidence and mortality, a concern heightened by climate change. This systematic literature review investigates the relationship between extreme temperatures and stroke outcomes at a global level.
Methods: A systematic literature review was conducted using databases such as PubMed, ProQuest, Google Scholar Studies from 1995 to 2024 were considered. Search terms included "stroke", "extreme temperature", "heatwaves", "cold spells", "incidence", and "mortality". Boolean operators and the PEO framework guided search strategies. Inclusion criteria encompassed peer-reviewed studies focusing on human populations and quantifiable stroke outcomes. Twelve relevant quantitative studies were critically appraised using the Newcastle-Ottawa Scale.
Results: Both high and low extreme temperatures significantly increase the risk of ischemic and hemorrhagic stroke, particularly in elderly populations and those with cardiovascular comorbidities. Geographic disparities were observed, with heat-related strokes more prevalent in tropical regions and cold-related strokes more frequent in temperate zones. Urban heat island effects and poor heating infrastructure exacerbated risks. Air pollution, poor hydration, and socioeconomic factors were additional contributing elements.
Conclusion: There is robust evidence linking extreme temperatures with increased stroke incidence and mortality. As climate variability intensifies, public health systems must prioritize adaptation strategies such as early warning systems, improved housing insulation, urban cooling plans, and targeted support for vulnerable populations. Although the review focused solely on quantitative research due to the lack of eligible qualitative studies, future investigations should integrate lived experiences and social responses through qualitative methods for a holistic understanding
Robot or human? Manoeuvring switching intention after robot service failure
Full text linkThis study attempts to scrutinise tourists’ switching intentions towards human service after a robot service failure, with the zone of tolerance and trust on stance in technology as moderators. The study adopts the unified theory of acceptance and use of technology as a conceptual framework. Quantitative approach through is adopted. Specifically, the retrospective survey is designed to recall robot-service failures,” A total of 330 valid samples were collected and structural equation modelling was employed for data analysis. The findings revealed an insignificant direct effect of tourists’ switching intentions towards human services after a robot service failure. The findings validate the moderating effects of the zone of tolerance and trust stance on technology on tourists’ customer (dis)satisfaction in terms of severity and controllability while denying the reliability aspect. This study fills the literature gap by elucidating paradoxical switching intention and conceptualising work on human–robot behavioural intentions. The study provides theoretical and practical contributions, with limitations and recommendations for future research directions
Understanding Frontline Employees’ Knowledge Management in Key Aspects of Customer Relationship Management: Insights from Contemporary Hotels
No full textThe relationship between knowledge management (KM) and customer relationship management (CRM) is vital to business success, yet their intersection remains underexplored. This study investigates how KM processes are integrated into the core dimensions of CRM. Using a qualitative case study approach, the research draws on rich data collected from purposefully selected employees of three- to five-star hotels in Accra, Ghana. The study identifies four essential KM processes: knowledge accumulation, formation, retention and implementation. Findings reveal that KM is deeply embedded in more than three key functional dimensions of CRM, with this integration being both pervasive and instrumental in enhancing CRM practices. Based on these insights, theoretical and practical implications are discussed to help industry professionals optimize the integration of KM and CRM
Merton Priory as a Centre of Learning 1117-1538
Full text linkThis thesis examines aspects of Merton’s history connected to the learning of its canons, with two underlying themes: a) the nature of learning within the priory, and b) the contribution of the canons of the priory to wider scholarship and learning during the Middle Ages. Chapter 1 contextualises Merton within the more general Augustinian movement, discussing the historiography of the Augustinians and of mediæval learning and scholarship, and gives an overview of the sources used in the thesis. Chapter 2 sets out the spiritual context of Augustinian priories in general and Merton Priory in particular, investigating liturgy and daily activities within the monastery, and using two foundational texts, the lives of Gilbert the Sheriff and Guy of Merton. Chapter 3 explores the library, both the physical location and the collection of books and manuscripts within the monastery. It includes a discussion of each of the extant books and manuscripts. Chapter 4 moves on to those who read, and wrote or copied, these books. The focus of this chapter is basic education: how literate canons needed to be and how they were taught; what Merton’s educational responsibilities were towards the secular church and how it fulfilled them. Chapter 5 looks at Merton’s relationship with the schools/ universities, and singles out for discussion several individual scholars amongst the canons of the twelfth and thirteenth centuries. The final chapter moves to the fifteenth century, focussing on individual priors shaped the monastery and its learning. This chapter ends with the ending of the priory itself, examining the scholarship of its canons up to and beyond the Dissolution of the Monasteries. This thesis shows the continuity of learning at Merton during its lifespan, and contributes to our understanding of both the Augustinians as an order and the learning and education of regular clergy
Man’s Best Friend or Man’s Best Therapist? Exploring the Barriers to Facilitating Dog-Assisted Therapy.
Full text linkPrevious research has supported the efficacy of dog-assisted therapy, however, there continues to be a gap in the literature to explain why there are few opportunities to engage in this type of therapy. This research aimed to identify the perceived barriers to facilitating dog-assisted therapy to comprehend why few therapists choose to practice in this field. To achieve this, semi-structured interviews took place with three participants with varying experiences of dog-assisted therapy. These interviews were analysed using thematic analysis, generating three superordinate themes: Dog Welfare, Dog Suitability and No Regulation. This research concluded that the lack of regulation within the field of dog-assisted therapy provides little guidance for therapists when tackling tensions between Dog Welfare and Dog Suitability, which could discourage new therapists from entering the field
Evaluation of Different Cognitive Stimulation Therapies and its Impact on the Quality of Life of People with Dementia: A Systematic Review
Full text linkBackground: Currently, there is no cure for dementia; however, non-pharmacological interventions seek to improve the quality of life for those affected by this condition: Cognitive Stimulation Therapy (CST). CST is a group-based intervention that has shown effectiveness in enhancing cognitive function and improving the quality of life for individuals with dementia. This study aimed to evaluate the most effective methods to deliver the therapy.
Methods: A systematic literature review was conducted. A literature review was conducted utilising online databases such as ProQuest, CINAHL, PubMed, UWTSD Library and Google Scholar to collect relevant academic materials. Search terms and keywords were entered into the database to retrieve relevant articles. After a thorough evaluation using the PRISMA tool and a review of the research articles, 7 studies were included in this systematic review.
Results: Thematic analysis of these 7 studies revealed six key themes and sub-themes: “Harnessing Cognitive Stimulation for Mental Vitality”, “The range of mentally stimulating activities that promote cognitive engagement and emotional well-being”, “Feasibility of a home-based programme of mental stimulation”, “Benefits and challenges of group expression in emotional, social, and cognitive contexts”, “Potential difficulties in delivering the cognitive stimulation program among people with dementia” and “Cultural adaptation of Cognitive Stimulation Therapy for individuals outside the UK”.
Conclusion: Individual CST (iCST) may be the best method for delivering CST to improve the quality of life for individuals with dementia, but this approach requires a video tutorial on key principles and the establishment of a chat line for family carers who have questions about iCST
Resultant Suicide from Prolonged Grief for Caregivers of Cancer Victims
Full text linkAim: The aim of this work was based around the question “How can suicide from prolonged grief for family members/caregivers of cancer victims be identified earlier and treated successfully?” Problem/Purpose: The research focus was the impact of suicidal ideation, identifying areas of
improvement to provide a substantial and robust support system. The purpose was to identify red flags in Prolonged Grief sufferers, to prevent
initial and consequential suicides, highlighting the impact both emotionally and financially needing addressing.
Methodology: The research consisted of four participants made up equally of therapists and
clients, providing a holistic observation.
The methodology adopted was Interpretative Phenomenological Analysis to conduct semi-structured interviews, providing open answers. Interpretative Phenomenological Analysis revealed Main themes of Pre-Death, Medical Profession, Those Left Behind and Personal Therapy.
Key Findings:
The key findings developed were the need to normalise grief, for NHS to focus on carers from cancer diagnosis. Psycho-education is necessary, both within the industry and in the public domain. Isolation in bereaved carers is a huge problem, and mental health practitioners need to have an in-depth awareness and understanding of attachment styles.
Conclusions:
The main conclusions from this research identified inadequate resources, lack of clarity of focus and a desire for improved services. A path is needed to identify those with potential suicidal ideation and put a support network into place, reducing suicidal acts.
Recommendations are made for practice and further research is recommended
Exploring the extent & impact of ICT use on Small and Medium Enterprises in Developing Countries: The case of urban women enterprises in Kampala, Uganda
Full text linkDespite the improvements in access to and use of information and communication technology (ICT) around the world, there is evidence that suggests a persistent digital divide between and within countries. This gap is particularly evident in women small and medium enterprises in developing countries. Despite increasing numbers of women in developing countries creating business, studies suggest that only half as likely to use ICT in starting or running their enterprises compared to men. Small and medium enterprises run by women face challenges in adopting ICT, such as affordability of ICT devices and excessive services costs, limited access to ICT infrastructure, digital literacy, and socio and cultural barriers.
This qualitative study sought to understand drawing from urban women experiences the extent and impact of ICT use on SMEs and the challenges, and opportunities presented by ICT. This study was guided by the technology acceptance model (TAM2), four objectives, and qualitative data were collected from fifty-seven online questionnaires from urban women entrepreneurs who had basic ICT skills and various levels of access to ICT in the Ugandan capital city, Kampala. Additionally, semi structured interviews were conducted with a local commercial bank executive, policymaker, and multiple informants in four local nongovernment organisations that implement ICT training and development programs catering specifically to women entrepreneurs at grassroot level.
The data was analysed using Grounded Theory. The results indicated that while strategies have been created to connect ICT with SMEs, the success of these initiatives relies on factors such as the intention to use, ease of use, usefulness of the technology, access, and ICT skills.
In conclusion, this research highlights its academic, methodological, and practical contributions and suggests further studies to support women-owned small and medium enterprises in developing countries in adopting ICT and achieving sustainable growth and empowerment
Data sources:
Access Repository Dashboard
Do you manage University of Wales Trinity Saint David? Access insider analytics, issue reports and manage access to outputs from your repository in the CORE Repository Dashboard!