scholarly journals A Study on Digital Documentation of Precise Monitoring for Microscale Displacements within the Tomb of King Muryeong and the Royal Tombs in Gongju, Korea

2021 ◽  
Vol 37 (6) ◽  
pp. 626-637
Author(s):  
Il Kyu Choi ◽  
Hye Ri Yang ◽  
Chan Hee Lee
Keyword(s):  
Precise Measurement ◽  
Cross Validation ◽  
Environmental Changes ◽  
Future Research ◽  
3D Image ◽  
The Public ◽  
Measurement Monitoring ◽  
Deviation Analysis ◽  
Digital Documentation ◽  
Image Models

The tomb complex of the royal family from the period of the Ungjin Baekje Kingdom (475 to 538 AD) in Gongju, Korea, contains the tomb of King Muryeong and other royal tombs. After the excavation of the tomb of King Muryeong in 1971, these tombs were opened up to the public, without the establishment of systems for their safety, conservation and management. The tombs have consequently experienced rapid environmental changes and suffered various damages. In this study, specific vulnerable parts inside the tombs were selected for deviation analysis using 3D scanning, and 3D image models were constructed on this basis. Progressive displacement was identified in tomb No. 5, and basic data for future investigations was acquired from tomb No. 6 and the tomb of King Muryeong. In the deviation analysis for the southern plastered wall of tomb No. 5, the damage was not found to exceed the ranges of ±18 mm and ±2 mm. However, the lintel stone was found to be sagging by 0.32 mm on average, and the distance between the walls to have increased by 0.36 mm on average. Direct water seepage occurring in tomb No. 5 is considered to be increasing the damage within the tomb, such as the dropping and sagging of the lintel. The 3D image models constructed in this study will play an important role as baseline data for future research, and can be used to discuss a secure conservation scheme for the tombs through cross-validation with precise measurement monitoring.

Assessments of User Comments With “Alternative Views” as a Function of Media Trust

2020 ◽  
pp. 1-12
Author(s):  
Marlene Kunst
Keyword(s):  
Online Discussions ◽  
Future Research ◽  
Political Issues ◽  
Argument Quality ◽  
The Public ◽  
Mainstream Media ◽  
User Comments ◽  
Media Trust ◽  
Heuristic Information Processing

Abstract. Comments sections under news articles have become popular spaces for audience members to oppose the mainstream media’s perspective on political issues by expressing alternative views. This kind of challenge to mainstream discourses is a necessary element of proper deliberation. However, due to heuristic information processing and the public concern about disinformation online, readers of comments sections may be inherently skeptical about user comments that counter the views of mainstream media. Consequently, commenters with alternative views may participate in discussions from a position of disadvantage because their contributions are scrutinized particularly critically. Nevertheless, this effect has hitherto not been empirically established. To address this gap, a multifactorial, between-subjects experimental study ( N = 166) was conducted that investigated how participants assess the credibility and argument quality of media-dissonant user comments relative to media-congruent user comments. The findings revealed that media-dissonant user comments are, indeed, disadvantaged in online discussions, as they are assessed as less credible and more poorly argued than media-congruent user comments. Moreover, the findings showed that the higher the participants’ level of media trust, the worse the assessment of media-dissonant user comments relative to media-congruent user comments. Normative implications and avenues for future research are discussed.

Does Recent Academic Research Support Changes to Audit Reporting Standards?

2016 ◽  
Vol 30 (2) ◽  
pp. 255-275 ◽  
Author(s):  
Jean Bédard ◽  
Paul Coram ◽  
Reza Espahbodi ◽  
Theodore J. Mock
Keyword(s):  
Financial Reporting ◽  
Academic Research ◽  
Financial Statements ◽  
Future Research ◽  
Research Support ◽  
The Public ◽  
Market Participants ◽  
Information Gap ◽  
Public Company ◽  
Reporting Process

SYNOPSIS The Public Company Accounting Oversight Board (PCAOB), the International Auditing and Assurance Standards Board (IAASB), and the U.K. Financial Reporting Council (FRC) have proposed or approved standards that significantly change the independent auditor's report. These initiatives require the auditor to make additional disclosures intended to close the information gap; that is, the gap between the information users desire and the information available through the audited financial statements, other corporate disclosures, and the auditor's report. They are also intended to improve the relevancy of the auditor's report. We augment prior academic research by providing standard setters with an updated synthesis of relevant research. More importantly, we provide an assessment of whether the changes are likely to close the information gap, which is important to financial market participants and other stakeholders in the audit reporting process. Also, we identify areas where there seems to be a lack of sufficient research. These results are of interest to all stakeholders in the audit reporting process, as the changes to the auditor's report are fundamental. Additionally, our summaries of research on the auditor's report highlight where there is limited research or inconsistent results, which will help academics identify important opportunities for future research.

A Theoretical Framework of the Relationship between Public Accounting Firms and Their Auditors

2005 ◽  
Vol 17 (1) ◽  
pp. 1-22 ◽  
Author(s):  
Elizabeth Dreike Almer ◽  
Julia L. Higgs ◽  
Karen L. Hooks
Keyword(s):  
Future Research ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Sociology Of Professions ◽  
Rich Description ◽  
Public Accounting Firms ◽  
Current Article ◽  
The Relationship ◽  
Significant Attention

The behavior of auditors in the context of their employment by public accounting firms has received significant attention in the accounting literature. The current article extends this literature by providing a framework that identifies what auditing professionals contribute and receive as a result of their work efforts, as well as related influences. Using agency theory modified with fundamental ideas from the sociology of professions literature, we develop a model of the auditor-public accounting firm employment relationship. This framework is grounded in a timely, contextually rich description of the public accounting work environment, and the pressures and incentives faced by auditors. Propositions for future research are suggested that arise from understanding the auditor-firm relationship.

A benchmarking study of Indian seaports

2019 ◽  
Vol 13 (1) ◽  
pp. 88-102
Author(s):  
Sajeev Abraham George ◽  
Anurag C. Tumma
Keyword(s):  
Financial Performance ◽  
Future Research ◽  
Data Envelopment ◽  
Operational Parameters ◽  
Two Stage ◽  
Content Type ◽  
The Public ◽  
Port Authorities ◽  
Financial Performance Measures ◽  
The Government

Purpose The purpose of this paper is to benchmark the operational and financial performances of the major Indian seaports to help derive useful insights to improve their performance. Design/methodology/approach A two-stage data envelopment analysis (DEA) methodology has been used with the help of data collected on the 13 major seaports of India. The first stage of the DEA captured the operational efficiencies, while the second stage the financial performance. Findings A window analysis over a period of three years revealed that no port was able to score an overall average efficiency of 100 per cent. The study identified the better performing units among their peers in both the stages. The contrasting results of the study with the traditional operational and financial performance measures used by the ports helped to derive useful insights. Research limitations/implications The data used in the study were majorly limited to the available sources in the public domain. Also, the study was limited to the major seaports which are under the Government of India and no comparisons were carried out with other local or international ports. Practical implications There is a need to prioritize investments and improvement efforts where they are most needed, instead of following a generalized approach. Once the benchmark ports are identified, the port authorities and other relevant stakeholders should work in detail on the factors causing inefficiencies, for possible improvements in performance. Originality/value This paper carried out a two-stage DEA that helped to derive useful insights on operational efficiency and financial performance of the India seaports. A combination of the financial and operational parameters, along with a comparison of the DEA results with the traditional measures, provided a different perspective on the Indian seaport performance. Considering the scarcity of research papers reported in the literature on DEA-based benchmarking studies of seaports in the Indian context, it has the potential to attract future research in this field.

scholarly journals Advances in Forest Robotics: A State-of-the-Art Survey

Robotics ◽  
2021 ◽  
Vol 10 (2) ◽  
pp. 53
Author(s):  
Luiz F. P. Oliveira ◽  
António P. Moreira ◽  
Manuel F. Silva
Keyword(s):  
Future Research ◽  
Navigation Systems ◽  
Public And Private ◽  
Environmental Preservation ◽  
The Public ◽  
Forest Exploitation ◽  
Different Types ◽  
Scientific Papers ◽  
Great Relevance ◽  
Robotic Applications

The development of robotic systems to operate in forest environments is of great relevance for the public and private sectors. In this sense, this article reviews several scientific papers, research projects and commercial products related to robotic applications for environmental preservation, monitoring, wildfire firefighting, inventory operations, planting, pruning and harvesting. After conducting critical analysis, the main characteristics observed were: (a) the locomotion system is directly affected by the type of environmental monitoring to be performed; (b) different reasons for pruning result in different locomotion and cutting systems; (c) each type of forest, in each season and each type of soil can directly interfere with the navigation technique used; and (d) the integration of the concept of swarm of robots with robots of different types of locomotion systems (land, air or sea) can compensate for the time of executing tasks in unstructured environments. Two major areas are proposed for future research works: Internet of Things (IoT)-based smart forest and navigation systems. It is expected that, with the various characteristics exposed in this paper, the current robotic forest systems will be improved, so that forest exploitation becomes more efficient and sustainable.

scholarly journals Living Labs for Public Sector Innovation: An Integrative Literature Review

2021 ◽  
Vol 11 (2) ◽  
pp. 58
Author(s):  
Lars Fuglsang ◽  
Anne Vorre Hansen ◽  
Ines Mergel ◽  
Maria Taivalsaari Røhnebæk
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Public Administration ◽  
Research Literature ◽  
Future Research ◽  
The Public ◽  
Public Sector Innovation ◽  
Multiple Dimensions ◽  
Living Labs ◽  
Elusive Concept

The public administration literature and adjacent fields have devoted increasing attention to living labs as environments and structures enabling the co-creation of public sector innovation. However, living labs remain a somewhat elusive concept and phenomenon, and there is a lack of understanding of its versatile nature. To gain a deeper understanding of the multiple dimensions of living labs, this article provides a review assessing how the environments, methods and outcomes of living labs are addressed in the extant research literature. The findings are drawn together in a model synthesizing how living labs link to public sector innovation, followed by an outline of knowledge gaps and future research avenues.

scholarly journals Abundant Citizen Science Data Reveal That the Peacock Butterfly Aglais io Recently Became Bivoltine in Belgium

Insects ◽  
2021 ◽  
Vol 12 (8) ◽  
pp. 683
Author(s):  
Marc Herremans ◽  
Karin Gielen ◽  
Jos Van Kerckhoven ◽  
Pieter Vanormelingen ◽  
Wim Veraghtert ◽  
...  
Keyword(s):  
Citizen Science ◽  
Western Europe ◽  
Environmental Changes ◽  
Early Summer ◽  
Science Data ◽  
The Public ◽  
Online Portal ◽  
Spring Generation ◽  
Reproductive Cycles ◽  
New Generation

The peacock butterfly is abundant and widespread in Europe. It is generally believed to be univoltine (one generation per year): adults born in summer overwinter and reappear again in spring to reproduce. However, recent flight patterns in western Europe mostly show three peaks during the year: a first one in spring (overwintering butterflies), a second one in early summer (offspring of the spring generation), and a third one in autumn. It was thus far unclear whether this autumn flight peak was a second new generation or consisted of butterflies flying again in autumn after a summer rest (aestivation). The life cycle of one of Europe’s most common butterflies is therefore still surprisingly inadequately understood. We used hundreds of thousands of observations and thousands of pictures submitted by naturalists from the public to the online portal observation.orgin Belgium and analyzed relations between flight patterns, condition (wear), reproductive cycles, peak abundances, and phenology to clarify the current life history. We demonstrate that peacocks have shifted towards two new generations per year in recent decades. Mass citizen science data in online portals has become increasingly important in tracking the response of biodiversity to rapid environmental changes such as climate change.

scholarly journals Tackling antimicrobial resistance in the community

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
S Tonkie-Crine ◽  
L Abel ◽  
O Van Hecke ◽  
K Wang ◽  
C Butler
Keyword(s):  
Antibiotic Resistance ◽  
Community Care ◽  
Respiratory Infections ◽  
Antibiotic Prescription ◽  
Future Research ◽  
Antibiotic Prescribing ◽  
Acute Respiratory Infections ◽  
Community Settings ◽  
The Public ◽  
Need Support

Abstract Antibiotic prescription is a major driver of antibiotic resistance. The majority of antibiotic prescribing occurs in community care settings, often for respiratory infections. A substantial proportion of prescriptions are issued not according to guidelines, particularly for acute respiratory infections which can be self-limiting. Prescribers in these settings need support to prescribe antibiotics more prudently. Patients and the public also need support to manage infections which are self-limiting. This presentation presents a summary of how antimicrobial stewardship (AMS) activities are being used in community settings. Firstly, types of community-level interventions are discussed, including those aimed at clinicians, patients and the public. Next, we assess interventions based on their effectiveness at reducing antibiotic prescriptions or use and their cost-effectiveness. Finally, we discuss directions for future research and consider how the research to date could influence policy.

Ethical leadership

2019 ◽  
Vol 16 (1) ◽  
pp. 88-108 ◽  
Author(s):  
Fahad Shakeel ◽  
Peter Mathieu Kruyen ◽  
Sandra Van Thiel
Keyword(s):  
Public Sector ◽  
Organizational Behavior ◽  
Ethical Leadership ◽  
Future Research ◽  
Recent Criticism ◽  
Negative Consequences ◽  
Measurement Instruments ◽  
Leadership Theories ◽  
Content Type ◽  
The Public

Purpose The purpose of this paper is to offer a review of the selected literature in ethical leadership synthesizing findings from 45 articles selected from journals on leadership, public administration, organizational behavior, psychology and ethics. Design/methodology/approach Four themes are addressed: the conceptualization of ethical leadership theories, the existence of popular measurement instruments for ethical leadership, findings on ethical leadership in the public sector and outcomes of ethical leadership in terms of benefits and negative consequences. Findings The definition by Brown et al. (2005) is the most frequently used definition, even though recent criticism states that this definition may be too narrow. Ethical leadership is usually measured by means of a survey; however, there are at least three different questionnaires in use. In the public sector, ethical leadership has been linked to both positive outcomes and negative consequences. Research limitations/implications This paper only includes selected academic articles and does not include published books. Originality/value Based on our findings, the authors present recommendations for future research, among others into a broader conceptualization of ethical leadership and the use of mixed methods.

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