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1 – 10 of 24Walid Chaouali, Mohamed Yacine Haddoud, Mohamed Mousa, Ahmed Mohamed Elbaz, Narjess Aloui and Fawzi Dekhil
This study aims to investigate the impact of perceived subtle and overt discrimination on employees’ emotional exhaustion, along with potential mitigating factors such as social…
Abstract
Purpose
This study aims to investigate the impact of perceived subtle and overt discrimination on employees’ emotional exhaustion, along with potential mitigating factors such as social support, organizational inclusion and religiosity.
Design/methodology/approach
The research is based on a sample of 359 Muslim employees working in US restaurants. The data are analyzed using fuzzy-set Qualitative Comparative Techniques.
Findings
The results reveal that high/low emotional exhaustion in tourism and hospitality sector is triggered by multiple combinations of high/low levels of subtle and overt discrimination, family and friends support and religiosity. Such findings hold important implications to both theory and practice.
Research limitations/implications
By using fuzzy-set Qualitative Comparative Analysis, this research stands out from studies on discrimination that use conventional statistical methods. It proposes several solutions leading to a single outcome (high/low emotional exhaustion). This new approach contributes to the advancement of theory in this context.
Practical implications
This study shows that there is no single best solution for high/low emotional exhaustion. Stated differently, multiple solutions provide several ways for firms to mitigate employees’ emotional exhaustion.
Originality/value
Religious discrimination in workplaces is increasing at an alarming rate, particularly in customer facing roles, such as the tourism and hospitality industry. This is having detrimental effects on employees from minority groups, often leading to excessive levels of emotional exhaustion. Nonetheless, the extant literature has somewhat understated the consequences of this issue, creating a void that needs to be fulfilled. This study addresses this gap.
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Ahmed Elmashtawy, Mohd Hassan Che Haat, Shahnaz Ismail and Faozi A. Almaqtari
The main aim of the present study is to assess the moderating effect of joint audit (JA) on the relationship between audit committee effectiveness (ACEFF) and audit quality (AQ…
Abstract
Purpose
The main aim of the present study is to assess the moderating effect of joint audit (JA) on the relationship between audit committee effectiveness (ACEFF) and audit quality (AQ) in Egypt.
Design/methodology/approach
The sample included 61 non-financial corporations listed on the Egyptian Exchange from 2016 through 2020. The results are estimated using panel data analysis with fixed-effect models.
Findings
The findings exhibit that audit committee (AC) independence, ACEFF; and audit firm size negatively affect AQ. Conversely, the influence of AC meetings on AQ is positive and significant. The findings also reveal that JA moderates the relation between the ACEFF and AQ.
Research limitations/implications
The study offers theoretical contributions to corporate governance mechanisms, JA; and AQ by using data from listed firms in Egypt. The study is the first one that examines the moderating role of JA on ACEFF and AQ.
Practical implications
The study has practical implications for investors, board members, practitioners, academicians; and policymakers. Moreover, the study contributes using a composite measure for the ACEFF score.
Originality/value
The findings, supported by agency, resource dependence; and signaling theories, contribute to a better understanding of the relationship between ACEFF, AQ; and JA. The evidence about JA is still unknown in developing countries. Further, revisiting AQ with different measures, particularly accounting conservatism, has not been a subject of prior studies.
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Aishwariya Madhavan, Meher Unnati, K. Rachana, Prateek Jain, K. Bhashasaraswathi and Apurva Kumar Joshi
The purpose of the study was to develop a powder shampoo with antioxidant attributes.
Abstract
Purpose
The purpose of the study was to develop a powder shampoo with antioxidant attributes.
Design/methodology/approach
Dry shampoo compositions were formulated containing alpha olefin sulfonate (AOS), sodium cocoyl isethionate (SCI), microcrystalline cellulose, mannitol, carboxymethyl cellulose, maltodextrin and sodium benzoate with or without extract of Cinnamomum zeylanicum bark. Cinnamon extract was chosen for this study owing to its ubiquitously known antioxidant attributes. The formulations were tested for detergency action and antioxidant potential in vitro.
Findings
Cinnamomum zeylanicum extract exhibited noticeable antioxidant activity in vitro. The authors observed that addition of the bark extract to the shampoo formulation was associated with remarkable increase in total phenolic content, total antioxidant activity and radical scavenging activity without any effect on detergency action.
Research limitations/implications
This preliminary study provides a powder shampoo formulation which exhibits antioxidant attributes as a result of incorporation of cinnamon bark extract. Clinical efficacy of the formulation remains to be tested.
Practical implications
Owing to the powder format of the shampoo, the formulation can be manufactured with ease and economically. Functionalizing the formulation with enhancement of antioxidant activity by incorporation of cinnamon bark extract may be associated with beneficial clinical outcomes, which remains to be tested.
Social implications
The proposed formulation may be stored and sold in eco-friendly packing material, thus could pave the way for reducing the burden of plastic consumption by the shampoo industry.
Originality/value
The present work demonstrates that incorporation of cinnamon bark extract to a powder shampoo formulation, containing AOS and SCI as principle surfactants, significantly enhances its antioxidant attributes.
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Riyan Benny Sukmara, Ariyaningsih and Rizqi Bachtiar
Understanding the stakeholders' role and interest are critical for implementing climate change policy. The dichotomy between adaptation and mitigation, which arguably creates…
Abstract
Purpose
Understanding the stakeholders' role and interest are critical for implementing climate change policy. The dichotomy between adaptation and mitigation, which arguably creates uncertainty at the implementation level, for example, is shaped by the role of the actors involved. In this regard, this study aims to investigate the interests and role of stakeholders in climate change adaptation at the national and regional levels in Indonesia. The country, Indonesia, is selected because it produces the largest amount of greenhouse gas emissions, and the people are at the highest risk of the impacts of climate change in the world. Furthermore, this study discusses the challenges in climate change adaptation in Indonesia.
Design/methodology/approach
This research uses a literature review and interviews with potential stakeholders. Purposive sampling methods were applied to select stakeholders for interviews. Interviews with key stakeholders were conducted through email and Zoom. Questions were developed based on the roles and interests of stakeholders.
Findings
According to the stakeholders, there is a need to establish links between climate change adaptation and local policy at the national and regional levels. The results reveal no integration strategy or approach to support climate change adaptation. Although there has been some climate change adaptation, few people are widely regarded as authorities on climate change policy. This study also discusses some challenges and opportunities to engage key stakeholders in Indonesia.
Originality/value
The study offers an understanding of stakeholders based on key stakeholders' interests and role in climate change adaptation in Indonesia. The research findings in this study generate prospects for the government or decision-makers or other stakeholders to deliberately aspire for policy planning. In addition, to prepare climate change adaptation policies relating to the role of stakeholders or community-based approaches to climate change adaptation, stakeholders can conduct more detailed studies to achieve community resilience in term of climate change adaptation.
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Bhoomika N. Jadhav, P. Padma Sri Lekha, E.P. Abdul Azeez, Jyoti Sharma, Archana Yadav and Mufina Begam J.
Gender discrimination exists in various settings globally and harms women’s mental health. This study aims to understand the impact of gender discrimination on hopelessness and…
Abstract
Purpose
Gender discrimination exists in various settings globally and harms women’s mental health. This study aims to understand the impact of gender discrimination on hopelessness and emotional vulnerability. Further, we attempted to determine whether benevolent childhood experiences (BCEs) moderate the relationships of gender discrimination with hopelessness and emotional vulnerability.
Design/methodology/approach
Data from 445 young women from India was gathered from a cross-sectional survey. Measures included gender discrimination inventory, Beck’s hopelessness inventory, emotional vulnerability scale and BCE scale.
Findings
Results yielded a significant positive association of gender discrimination with hopelessness and emotional vulnerability. BCEs were negatively related to hopelessness, emotional vulnerability and gender discrimination. Further, gender discrimination predicted increased feelings of hopelessness and emotional vulnerability. However, BCEs do not neutralize the effect of gender discrimination.
Social implications
It is evident from this study that gender discrimination exists independent of socioeconomic class, domicile and educational qualification, taking a toll on women’s well-being and mental health. Incorporating attitudinal changes at the community and societal level in reducing gender norms responsible for negative outcomes will allow women to function to their full capacity and experience improved mental health.
Originality/value
The research on gender discrimination and its impact on women’s mental health is limited, especially exploring the role of BCEs. Previous studies have indicated that BCEs have protective roles in neutralizing adversities. However, the present study uniquely contributes to establishing the limited role of BCEs in the context of gender discrimination, though it contributes to mental health. The policy and psychosocial implications of the study are discussed.
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Eka Rastiyanto Amrullah, Aris Rusyiana and Hiromi Tokuda
This study aims to explore the structural changes in food consumption expenditure in Indonesia before and during the COVID-19 pandemic using data from the 2020 and 2021 National…
Abstract
Purpose
This study aims to explore the structural changes in food consumption expenditure in Indonesia before and during the COVID-19 pandemic using data from the 2020 and 2021 National Socioeconomic Survey by Statistics Indonesia.
Design/methodology/approach
The quadratic almost-ideal demand system analysis model is used to estimate changes in the share of food consumption and the demand and price elasticity of food commodities in Indonesia. A total of 15 food items are analyzed to determine changes in food consumption expenditure during the COVID-19 pandemic.
Findings
The results of this study show that during the COVID-19 pandemic, there was an increase in the proportion of household expenditure related to the consumption of home-cooked food. Simultaneously, the proportion of expenditure on prepared food significantly decreased.
Practical implications
The pandemic has changed household food consumption in Indonesia. This study recommends that the government ensure the availability of supplies and stability of food prices and provide financial subsidies to maintain food consumption, especially for lower-income communities.
Originality/value
There has yet to be a study on the changes in household food consumption during the COVID-19 pandemic in Indonesia. Therefore, this research provides empirical evidence that there were changes in household food expenditure during the pandemic.
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Khadar Ahmed Dirie, Md. Mahmudul Alam and Selamah Maamor
The sustainable development goals (SDGs) devised by the United Nations (UN) call on countries – whether rich or poor – to solve global issues, improve lives and save the planet…
Abstract
Purpose
The sustainable development goals (SDGs) devised by the United Nations (UN) call on countries – whether rich or poor – to solve global issues, improve lives and save the planet for future generations. However, the UN predicts that between $5 and $7tn will need to be spent annually between now and 2030 to accomplish these goals, posing a major financial hurdle. Islamic social finance, if used ethically, seeks to realise SDGs through fairness, justice and equity. Thus, this study aims to determine how Islamic social finance instruments such as Zakat, Waqf, Sadaqat and Qard-hasan contribute to realising SDGs.
Design/methodology/approach
This study used a preferred reporting items for systematic reviews and meta-analyses-based systematic literature review. Scopus and Google Scholar were chosen for the qualitative and meta-analysis of studies. The topic was reviewed in 178 academic papers from 2000 to 2022. The required articles were analysed after careful review.
Findings
Islamic social financing mechanisms have the capacity to solve many social issues and create better welfare conditions by ensuring economic, social and environmental sustainability in line with the SDGs. Indonesia and Malaysia lead Islamic social finance research, the survey found. The review revealed that Islamic social funding can achieve 11 out of 17 SDGs. Islamic commercial finance can be used for the remaining goals. The paper highlights Islamic social funding research limitations and opportunities.
Research limitations/implications
The review study shows that Islamic social finance can fill the SDG funding gap, especially considering the post-pandemic financial crisis that has increased global income inequality and social disparities.
Originality/value
To the best of the authors’ knowledge, this article is the first of its kind to review the potential of Islamic social financing instruments to help achieve the SDGs.
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Shahd A.A. Alsayari, Rehab F.M. Ali, Sami Althwab and Mona S. Almujaydil
This study aims to assess the oxidative stability of avocado oil (AO) at various temperatures, using butylated hydroxytoluene (BHT) as an artificial antioxidant and different…
Abstract
Purpose
This study aims to assess the oxidative stability of avocado oil (AO) at various temperatures, using butylated hydroxytoluene (BHT) as an artificial antioxidant and different concentrations of ultrasonic extract of Chlorella vulgaris.
Design/methodology/approach
Extracts of C. vulgaris were obtained using four solvents: water, acetone, ethanol and 80% ethanol-aqueous. Standard techniques were used to conduct qualitative phytochemical screening of the extracts. The extracted samples were analyzed for total phenolics, total flavonoids, antioxidant activity and phenolic compound fractionation. Some physicochemical parameters of AO treated with various concentrations of C. vulgaris ultrasonic extract compared to a 200 ppm BHT and exposed to different temperatures were measured.
Findings
The highest phenolic, flavonoids content and antioxidant activity was achieved by 80% ethanolic extract of C. vulgaris . The results showed that exposure of AO to high temperatures led to significant changes in the oil's physicochemical properties. These changes increased as the temperature increased. On the other hand, adding 80% ethanolic extract of C. vulgaris into AO reduced the effect of heat treatment on the change in physicochemical properties.
Originality/value
Adding 80% ethanolic extract of C. vulgaris into AO can potentially reduce the impact of heat treatment on the alteration of physicochemical properties.
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My-Linh Thi Nguyen and Tuan Huu Nguyen
This study examines the evidence of the impact of climate change on the financial performance of basic materials companies in Vietnam.
Abstract
Purpose
This study examines the evidence of the impact of climate change on the financial performance of basic materials companies in Vietnam.
Design/methodology/approach
The research sample includes eighty-two basic materials companies listed on the Vietnamese stock market from 2003 to 2022. This study used one-way and two-way fixed-effects feasible generalized least squares (FGLS) estimation methods.
Findings
Climate change, measured through variables including changes in temperature, average rainfall, greenhouse gas emissions and rising sea levels, has a negative impact on the financial performance of companies in this industry. The study also found that, with rising temperatures, the financial performance of steel manufacturing companies decreased less than that of coal mining and forestry companies, but increasing greenhouse gases and rising sea levels reduced the financial performance of steel companies. We did not find evidence of any difference in the impact of climate change on the financial performance of basic materials companies before and after the UN Climate Change Conference (COP 21). This is a new finding, which is consistent with empirical studies in Vietnam and different from previous studies in that it provides new evidence on the impact of climate change on the financial performance of basic materials companies in the Vietnamese market and cross-checks the impact of climate change by sector and over time.
Originality/value
To the best of our knowledge, this is one of the first articles on climate change and the financial performance of basic materials companies.
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Xueting Gong, Dinkneh Gebre Borojo and Jiang Yushi
Due to their limited capacity for adaptation and dependence on natural resources for economic growth, developing countries (DCs) tend to be more prone to climate change. It is…
Abstract
Purpose
Due to their limited capacity for adaptation and dependence on natural resources for economic growth, developing countries (DCs) tend to be more prone to climate change. It is argued that climate finance (CF) is a significant financial innovation to mitigate the negative effects of climate variation. However, the heterogeneous impacts of CF on environmental sustainability (ES) and social welfare (SW) have been masked. Thus, this study aims to investigate the heterogeneous effects of CF on ES and SW in 80 CF receipt DCs from 2002 to 2018. This study also aims to investigate the effects of CF on ES and SW based on population size, income heterogeneity and the type of CF.
Design/methodology/approach
The method of moments quantile regression (MMQR) with fixed effects is utilized. Alternatively, the fully modified least square (FMOLS) and dynamic least square (DOLS) estimators are used for the robustness test.
Findings
The findings revealed that DCs with the lowest and middle quantiles of EF, carbon dioxide (CO2) emissions and human development exhibit large beneficial impacts of CF on ES and SW. In contrast, the positive effects of CF on ES breakdown for countries with the largest distributions of EF and CO2 emissions. Besides, the impacts of CF on ES and SW depend on income heterogeneity, population size and the type of CF.
Practical implications
This study calls for a framework to integrate CF into all economic development decisions to strengthen climate-resilient SW and ES in DCs.
Originality/value
To the best of the authors’ knowledge, this is the first study to investigate the effects of CF on ES and SW in a wide range of DCs. Thus, it complements existing related literature focusing on the effects of CF on ES and SW.
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