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1 – 10 of 151Janappriya Jayawardana, Malindu Sandanayake, Supun Jayasinghe, Asela Kulatunga and Guomin Zhang
The present study aims to identify significant barriers to adopting prefabricated construction (PFC) in developing economies using a study in Sri Lanka and develop an integrated…
Abstract
Purpose
The present study aims to identify significant barriers to adopting prefabricated construction (PFC) in developing economies using a study in Sri Lanka and develop an integrated strategy framework to mitigate and overcome the obstacles.
Design/methodology/approach
The research process included a comprehensive literature review, a pilot study, a questionnaire survey for data collection, statistical analysis and a qualitative content analysis.
Findings
Ranking method revealed that all 23 barriers were significant. Top significant barriers include challenges in prefabricated component transportation, high capital investment costs and lack of awareness of the benefits of PFC among owners/developers. Factor analysis clustered six barrier categories (BCs) that fit the barrier factors, explaining 71.22% of the cumulative variance. Fuzzy synthetic evaluation revealed that all BCs significantly influence PFC adoption in Sri Lanka. Finally, the proposed mitigation strategies were mapped with barriers to complete the integrated framework.
Practical implications
The study outcomes are relevant to construction industry stakeholders of Sri Lanka, who are keen to enhance construction efficiencies. The implications can also benefit construction industry stakeholders and policymakers to formulate policies and regulations and identify mitigation solutions.
Originality/value
The study provides deeper insights into the challenges to adopting prefabrication in South Asian countries such as Sri Lanka. Furthermore, the integrated framework is a novel contribution that can be used to derive actions to mitigate barriers in developing economies.
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The purpose of this self-study is to analyze my experiences learning in Poland, the country where Nazis imprisoned and murdered my family. I share findings from multiple museum…
Abstract
Purpose
The purpose of this self-study is to analyze my experiences learning in Poland, the country where Nazis imprisoned and murdered my family. I share findings from multiple museum locations, including implications for history teachers, teacher educators and visitors to Holocaust museums.
Design/methodology/approach
I participated in a ten-day professional development seminar designed for American teachers to visit Poland. To allow for self-study after the trip, I maintained a reflexive journal and photographic records of each day I was in Poland. I analyze these data in conjunction with publicly available data from the museums and historical sites I visited in Poland.
Findings
The findings suggest that teachers can face many challenges when learning in a land of traumatic absences. Many challenges stem from the absences of buildings and survivors, as those may be integral to place-based learning. Testimonies and first-person accounts may ameliorate these challenges for teachers engaging in place-based learning. Additionally, teachers may use these accounts to bring a pedagogy of remembrance from Poland to their classrooms.
Originality/value
This study is not under review with another journal.
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Alex Meisami, Sung-Jin Park and Mohammad Meysami
We conducted this study to examine the relationship between revenue concentration and a firm's financial leverage. We aimed to analyze whether revenue concentration influences a…
Abstract
Purpose
We conducted this study to examine the relationship between revenue concentration and a firm's financial leverage. We aimed to analyze whether revenue concentration influences a firm's capital structure decisions and whether this relationship is driven by customer-specific investments or the direct effect of revenue concentration itself. Additionally, we investigated the role of asset redeployability in mediating or moderating the relationship between revenue concentration and financial leverage.
Design/methodology/approach
The paper investigates the relationship between revenue concentration and a firm's financial leverage. The results indicate a negative association between revenue concentration and financial leverage. This finding holds across various regression models and is statistically significant. Furthermore, the paper explores the potential role of asset redeployability in explaining the relationship between revenue concentration and financial leverage. The results indicate that even after controlling for asset redeployability, the negative relationship between revenue concentration and leverage remains significant, suggesting that revenue concentration affects capital structure decisions independently of the risks associated with relationship-specific investments. Robustness tests are conducted using a three-stage least squares approach to account for the simultaneity between revenue concentration, asset redeployability and capital structure.
Findings
Our findings demonstrate that revenue concentration is negatively associated with financial leverage, even after accounting for asset redeployability. This suggests that revenue concentration affects capital structure decisions independently of the risks associated with customer-specific investments. Furthermore, we performed robustness tests to address potential simultaneity issues between revenue concentration, asset redeployability and capital structure.
Research limitations/implications
The study relies on available data sources, which may have inherent limitations in terms of accuracy, completeness or consistency. The quality of the data used in the analysis could impact the robustness of the findings. Time Period: The study focuses on more recent years, which might limit the ability to compare the findings with studies conducted over different time periods. Historical trends or structural changes that could impact the relationship between revenue concentration and financial leverage might not be fully captured.
Practical implications
Firms with higher revenue concentration tend to have lower financial leverage. Recent years show a negative relationship between profitability and market leverage compared to earlier periods. Revenue concentration has a distinct effect on financial leverage, not fully explained by risks from relationship-specific investments or asset redeployability. Insights for firms in managing capital structure decisions, considering revenue concentration and its implications for leverage.
Originality/value
This research is one of the first papers that investigates the impact of revenue concentration on the capital structure choices of firms. By exploring the relationship between revenue concentration and financial leverage, the study contributes to the existing literature by shedding light on an underexplored area. Thus, this study adds originality to the field by addressing a research gap and contributing to the understanding of the relationship between revenue concentration and capital structure choices.
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Rick Forster, Andrew Lyons, Nigel Caldwell, Jennifer Davies and Hossein Sharifi
The study sets out to demonstrate how a lifecycle perspective on complex, public-sector procurement projects can be used for making qualitative assessments of procurement policy…
Abstract
Purpose
The study sets out to demonstrate how a lifecycle perspective on complex, public-sector procurement projects can be used for making qualitative assessments of procurement policy and practice and reveal those procurement capabilities that are most impactful for operating effectively.
Design/methodology/approach
Agency theory, institutional theory and the lifecycle analysis technique are combined to abductively develop a framework to identify, analyse and compare complex procurement policies and practices in public sector organisations. Defence is the focal case and is compared with cases in the Nuclear, Local Government and Health sectors.
Findings
The study provides a framework for undertaking a lifecycle analysis to understand the challenges and capabilities of complex, public-sector buyers. Eighteen hierarchically-arranged themes are identified and used in conjunction with agency theory and institutional theory to explain complex procurement policy and practice variation in some of the UK’s highest-profile public buyers. The study findings provide a classification of complex buyers and offer valuable guidance for practitioners and researchers navigating complex procurement contexts.
Originality/value
The lifecycle approach proposed is a new research tool providing a bespoke application of theory by considering each lifecycle phase as an individual but related element that is governed by unique institutional pressures and principal-agent relationships.
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R. Siva Subramanian, B. Yamini, Kothandapani Sudha and S. Sivakumar
The new customer churn prediction (CCP) utilizing deep learning is developed in this work. Initially, the data are collected from the WSDM-KKBox’s churn prediction challenge…
Abstract
Purpose
The new customer churn prediction (CCP) utilizing deep learning is developed in this work. Initially, the data are collected from the WSDM-KKBox’s churn prediction challenge dataset. Here, the time-varying data and the static data are aggregated, and then the statistic features and deep features with the aid of statistical measures and “Visual Geometry Group 16 (VGG16)”, accordingly, and the features are considered as feature 1 and feature 2. Further, both features are forwarded to the weighted feature fusion phase, where the modified exploration of driving training-based optimization (ME-DTBO) is used for attaining the fused features. It is then given to the optimized and ensemble-based dilated deep learning (OEDDL) model, which is “Temporal Context Networks (DTCN), Recurrent Neural Networks (RNN), and Long-Short Term Memory (LSTM)”, where the optimization is performed with the aid of ME-DTBO model. Finally, the predicted outcomes are attained and assimilated over other classical models.
Design/methodology/approach
The features are forwarded to the weighted feature fusion phase, where the ME-DTBO is used for attaining the fused features. It is then given to the OEDDL model, which is “DTCN, RNN, and LSTM”, where the optimization is performed with the aid of the ME-DTBO model.
Findings
The accuracy of the implemented CCP system was raised by 54.5% of RNN, 56.3% of deep neural network (DNN), 58.1% of LSTM and 60% of RNN + DTCN + LSTM correspondingly when the learning percentage is 55.
Originality/value
The proposed CCP framework using the proposed ME-DTBO and OEDDL is accurate and enhances the prediction performance.
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Undertaking the theoretical lens of “The need to belong” theory, the present study intends to explore the aftermath of internal whistleblowing and the behavioral outcomes that…
Abstract
Purpose
Undertaking the theoretical lens of “The need to belong” theory, the present study intends to explore the aftermath of internal whistleblowing and the behavioral outcomes that follow by linking it to the literature on workplace ostracism, loneliness and intentions to quit.
Design/methodology/approach
The respondents were hotel employees in the Delhi NCR region of northern India. A hypothesized sequential mediation model was tested on a sample of employees from a hotel using a three-wave time-lagged multistudy design.
Findings
The findings of the study established that internal whistleblowing leads to intentions to quit via workplace ostracism and loneliness at work.
Originality/value
The unique contribution of this study lies in understanding the underlying mechanisms and discussing the behavioral outcomes that follow post-whistleblowing. HR managers need to develop a work environment that protects whistleblowers and has a zero-tolerance policy against employees engaging in any form of retaliation or unethical business practices. Managers must be more proactive and sensitive to the social cues that will make them aware of the presence of acts of ostracism. Upon encountering such acts, managers can consider counseling employees engaging in such unhealthy practices.
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Sarwenda Biduri and Bambang Tjahjadi
The purpose of this study was to determine the determinants of financial statement fraud: the perspective of pentagon fraud theory.
Abstract
Purpose
The purpose of this study was to determine the determinants of financial statement fraud: the perspective of pentagon fraud theory.
Design/methodology/approach
This study used quantitative methods with an explanatory research design by applying secondary data on Islamic banking companies listed on the Indonesia Stock Exchange (IDX).
Findings
External pressure affects financial statement fraud, ineffective monitoring affects financial statement fraud, external auditor quality affects financial statement fraud, change in auditor affects financial statement fraud, frequent number of CEO’s picture affects financial statement fraud, external pressure affects firm size, ineffective monitoring affects firm size, external auditor quality affects firm size, change in auditor affects firm size, frequent number of CEO’s picture affects firm size, firm size affects financial statement fraud, firm size mediates the relationship between external pressure on financial statement fraud, firm size mediates the relationship between ineffective monitoring on financial statement fraud, firm size mediates the relationship between external auditor quality and financial statement fraud, firm size mediates the relationship between change in auditor and financial statement fraud, firm size mediates the relationship between frequent number of CEO’s picture and financial statement fraud.
Research limitations/implications
The limitations of this research were found during the research process and can be used as input for further research and related parties in conducting the research to obtain better research results. The limitations of this study are as follows: this study only focused on Islamic banking, so it cannot be generalized to other sectors. Besides, this study only tested five independent variables, one dependent variable and one mediating variable.
Practical implications
For external auditors, financial statement fraud by management might be caused by many factors and is a social as well as an economic problem that must be addressed immediately. Therefore, in carrying out the duties and roles as an external auditor, they must have an attitude of independence (not taking sides) in the mental attitude that must be maintained by the auditor related to the assignment. Auditors must have sufficient technical expertise and training as auditors. In carrying out the audit, the auditor should use their professional skills in responding carefully and thoroughly. Moreover, in carrying out audit work, the auditor must have a plan, must know adequate internal control and obtain sufficiently competent audit evidence.
Originality/value
To the best of the authors’ knowledge, very few studies in Indonesia have applied the Beneish model. There is only one study that implemented the Beneish model, and the study examined only a few companies listed on the IDX. The findings of the present study have important implications not only for banks but also for users of financial statement accounts in Indonesia, especially for investors, auditors, regulators, taxation and other state authorities.
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Kwasi Dartey-Baah, Samuel Howard Quartey and Maxwell Tabi Wilberforce
The purpose of this paper is to describe the mediating effects of transformational and transactional leadership styles on the relationship between organizational ethics and…
Abstract
Purpose
The purpose of this paper is to describe the mediating effects of transformational and transactional leadership styles on the relationship between organizational ethics and workplace incivility.
Design/methodology/approach
The study employed cross-sectional survey design. Data were obtained from 209 employees from the telecommunication sector. The structural equation model was employed as the analytical tool to test the hypotheses of the study.
Findings
Organizational ethics was negatively related to workplace incivility. Both transformational and transactional leadership styles mediated the relationship between organizational ethics and workplace incivility.
Practical implications
Human resource developers and managers can employ, appraise, train and develop managers who can ethically demonstrate transactional, and transformational leadership behaviors to deal with workplace incivilities.
Originality/value
The paper makes an important contribution to the existing organizational literature by establishing the relevance of transformational and transactional leadership styles as mediators of the nexus between organizational ethics and workplace incivility in the telecommunication sector.
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This study examines how health-conscious consumers utilize nutrition facts panel labels when purchasing food products, focusing specifically on the dimension of ethical…
Abstract
Purpose
This study examines how health-conscious consumers utilize nutrition facts panel labels when purchasing food products, focusing specifically on the dimension of ethical evaluation. It aims to understand how ethical considerations influence the decision-making process of consumers who prioritize health. By analyzing the impact of ethical evaluation on label usage, the study sheds light on the significance of ethics in consumer behavior in the context of purchasing packaged edible oil.
Design/methodology/approach
Empirical data were collected using an online survey and a non-ordered questionnaire. In total, 469 valid responses were obtained. The study used SPSS version 27.0 and SmartPLS version 3 for demographic analysis and structural equation modeling.
Findings
The findings suggest that three factors – perceived benefits, perceived threats, and nutrition self-efficacy, positively impact the use of NFP labels. However, perceived barriers negatively influence the use of NFP labels. In additionally, ethical evaluation mediates the usage of NFP labels.
Practical implications
In the health belief model, ethical evaluation functions as a mediator and has a greater influence on NFP label use. This study provides a framework for marketers to promote consumer health consciousness by encouraging them to incorporate NFP labels.
Originality/value
This study is one of the first attempts to demonstrate that ethical evaluation mediate health beliefs and the use of nutrition labels.
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George Kwame Fobiri, Ebenezer Kofi Howard, Solomon Marfo Ayesu, Ama Kour Timpabi and Diana Oppong
The purpose of this study is to investigate the value of Ghanaian weaving art tradition to humanity from socio-cultural and economic points of view. This study sought to answer…
Abstract
Purpose
The purpose of this study is to investigate the value of Ghanaian weaving art tradition to humanity from socio-cultural and economic points of view. This study sought to answer questions such as “What is the interest of researchers regarding Ghanaian textile weaving art tradition?”, “To what extent has weaving art tradition projected the Ghanaian culture?” and “What is the socio-economic value of Ghanaian weaving art tradition?”
Design/methodology/approach
The systematic literature review approach was used to analyse data obtained from the Scopus online database. The PRISMA framework was adopted to select 22 relevant studies for analysis and conclusions. Also, the VOSviewer software was used to analyse and understand the co-occurrence of keywords.
Findings
It was revealed that Ghanaian weaving art tradition stands as a major craft that projects Ghana globally. Researchers around the world keep adding knowledge on Ghanaian traditional weaving and its value to humanity, resulting in a significant rise recently in the publication trend. Also, the rich cloth from the art is celebrated annually to invite people around the globe to learn the Ghanaian culture for social development. This study again found that traditional weaving serves as a major source of income for weavers and marketers of indigenous Ghanaian woven fabrics.
Practical implications
The findings of this study serve as a wake-up call to the Government of Ghana, institutional actors and national leaders to practically engage in the projection of the local art by playing individual roles such as financially supporting the craftsmen, initiating and implementing appropriate policies and displaying the local cloth on international occasions. This will make the local art more attractive for effective marketing and cultural preservation.
Originality/value
With reliable information extracted from the Scopus online database, this study presents original results and makes appropriate suggestions worth adopting for the improvement of the Ghanaian weaving art tradition.
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