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Article
Publication date: 28 November 2023

Shuang Fu

This article aims to examine the manifestation of coloniality within social studies curricula and explore strategies for rejecting colonial paradigms through teaching praxis. The…

Abstract

Purpose

This article aims to examine the manifestation of coloniality within social studies curricula and explore strategies for rejecting colonial paradigms through teaching praxis. The author presents a curriculum that unveils the narratives of Linnentown, a local Black community, to examine the impacts of colonial legacies on people's everyday lives.

Design/methodology/approach

Using the teaching and learning cycle framework, the author demonstrates the integration of sequenced embodied and multimodal activities. Furthermore, the author utilizes the concept of critical place-based education (CPBE) to demonstrate how critical pedagogies within the context of place can cultivate transformative learning experiences.

Findings

By guiding students to critically analyze the sociopolitical conditions of Linnentown residents, CPBE, paired with multimodal activities, helps challenge dominant narratives and empowers students to become agents of change in their local communities.

Originality/value

This curriculum fosters a nuanced understanding of structural oppression, empowers students to develop critical awareness and social agency and guides youth in confronting settler colonialism within and beyond their communities.

Details

Social Studies Research and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1933-5415

Keywords

Article
Publication date: 4 December 2023

Amar Hisham Jaaffar, Saraswathy Kasavan, Siti Indati Mustapa and Abul Quasem Al-Amin

The COVID-19 pandemic has caused a dramatic impact on energy supply and demand. It is vital to understand households’ behaviour with regard to energy, particularly during the…

Abstract

Purpose

The COVID-19 pandemic has caused a dramatic impact on energy supply and demand. It is vital to understand households’ behaviour with regard to energy, particularly during the pandemic, to deploy future sustainable energy systems. This study aims to investigate the nexus of Malaysian households’ energy consumption behaviour in relation to various electrical appliances, their energy-saving appliance purchasing behaviour and their current possession of energy-saving appliances during the pandemic, especially during the lockdown period, from the perspective of the energy cultures framework.

Design/methodology/approach

The partial least squares structural equation modelling technique was used to test hypothesised relationships based on the 1,485 pieces of household data collected using an online and physical survey during the lockdown period in Malaysia.

Findings

The energy-saving behaviour cultivated due to the impact of the COVID-19 pandemic led to residential customers’ intentions to purchase energy-saving appliances which subsequently led to their current possession of energy-saving appliances. Indeed, energy-saving behaviours in the kitchen, entertainment, office, home lighting and cooling appliances have more than 77.4% influence on their purchasing behaviour. The consumer’s purchase behaviour for energy-saving appliances has a significant, partially mediating influence on the energy-saving behaviour of various electrical appliances and the consumers’ current possession of energy-saving appliances.

Research limitations/implications

This study could be enhanced by improving the sample using a higher-income group and involving other parts of Malaysia such as the southern region. The findings do extend the energy cultures framework by demonstrating the mediating role of households’ energy-saving appliance purchasing behaviour on the relationship between their energy consumption behaviour in relation to various electrical appliances and their current possession of energy-saving appliances.

Practical implications

The results of this study will help develop future action plans for transitioning to energy-saving appliance practices.

Originality/value

This paper examines the effects of the COVID-19 pandemic on future energy efficiency practices in developing countries from the perspective of the energy cultures framework.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 18 October 2023

Anindita Mukherjee, Ashish Gupta, Piyush Tiwari and Baisakhi Sarkar Dhar

Achieving tenure security is a global challenge impacting cities of the global south. The purpose of this paper is to evaluate the role of technology-enabled solutions as an…

Abstract

Purpose

Achieving tenure security is a global challenge impacting cities of the global south. The purpose of this paper is to evaluate the role of technology-enabled solutions as an enabler for the tenure rights of slum dwellers.

Design/methodology/approach

In this paper, we adopted a case study approach to analyze the use cases for technologies aiding India’s securitization of land tenure. The flagship state mission of Odisha, named the Jaga Mission, and that of Punjab, named BASERA – the Chief Minister’s Slum Development Program – were used as cases for this paper.

Findings

It was found that technologies like drone imagery and digital surveys fast-tracked the data collection and helped in mapping the slums with accuracy, mitigating human errors arising during measurement – a necessary condition for ensuring de jure tenure security. The adoption of a technology-based solution, along with a suitable policy and legal framework, has helped in the distribution of secure land titles to the slum dwellers in these states.

Originality/value

Odisha’s and Punjab’s journey in using technology to enable tenure security for its urban poor residents can serve as a model for the cities of the global south, dealing with the challenges of providing secure tenure and property rights.

Details

International Journal of Housing Markets and Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 18 June 2024

Brooke Beyer, Michelle Draeger and Eric T. Rapley

The process performed during a financial statement audit is critical but is unobservable to external stakeholders. This can create challenges in assessing the quality of…

Abstract

Purpose

The process performed during a financial statement audit is critical but is unobservable to external stakeholders. This can create challenges in assessing the quality of individual audit engagements. This study’s objective is to introduce and investigate an archival measure based on publicly available information that proxies for audit process ineffectiveness.

Design/methodology/approach

We proxy for audit process ineffectiveness using errors in the audit report. We examine audit reports to identify errors because the audit report represents the auditor’s primary communication with financial statement users and is subject to rigorous preparation and review. We first examine if typical factors influencing audit process ineffectiveness are associated with audit report errors. We then examine whether audit reports containing errors are associated with audit quality measures.

Findings

We find that errors are more likely to be present in audit reports when time pressure exists and less likely when auditors exert more effort and when audit engagement risk is higher. Results also show that errors in audit reports are positively associated with financial reporting misstatements, measured by subsequently disclosed Big R restatements and out-of-period adjustments.

Originality/value

Collectively, our evidence suggests that an audit report containing an error is a suitable proxy for audit process ineffectiveness. This proxy has audit quality implications because inattentiveness in one area of the audit process could indicate inattentiveness in another area.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 24 October 2023

Hassan Bruneo, Emanuela Giacomini, Giuliano Iannotta, Anant Murthy and Julien Patris

Biotech companies stand as key actors in pharmaceutical innovation. The high risk and long timelines inherent with their R&D investments might hinder their access to funding…

Abstract

Purpose

Biotech companies stand as key actors in pharmaceutical innovation. The high risk and long timelines inherent with their R&D investments might hinder their access to funding, potentially stifling innovation. This study aims to explore into the appeal of biotech companies to capital market investors, whose financial backing could bolster the growth of the biotechnology sector.

Design/methodology/approach

This paper uses a dataset of 774 US publicly listed biotech firms to investigate their risk and return characteristics by comparing them to pharmaceutical firms and a sample of matched non-biotech R&D-intensive firms over the sample period 1980–2021. Tests show that the conclusions remain consistent across diverse methodological approaches.

Findings

The paper shows that biotech companies are riskier than the average firm in the market index but outperform on a risk-adjusted basis both the market and a matched group of R&D-intensive firms. This is particularly true for large capitalization biotech, which is also shown to provide a diversification benefit by reducing the downside risk in past crisis periods.

Originality/value

This paper provides insight relevant to the current debate about the overall performance of the biotech industry in terms of policy changes and their impact on small, early-stage biotech firms. While small and early-stage biotech firms are playing an increasing role in scientific innovation, this study confirms their greater vulnerability to financial risks and the importance of access to capital markets in enabling those companies to survive and evolve into larger biotech.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 13 October 2022

Pablo Durán Santomil, Pablo Crisanto Lombardero Fernández and Luis Otero González

The purpose of this study is to evaluate whether the classification of the equity mutual fund depends on the performance measure used.

Abstract

Purpose

The purpose of this study is to evaluate whether the classification of the equity mutual fund depends on the performance measure used.

Design/methodology/approach

The sample for this study includes stock mutual funds for the USA, Europe and emerging market economies covering the period 2010 to 2020. Using more than 20 performance measures the results are compared using the Sharpe ratio as the reference.

Findings

The results show that performance measures based on absolute reward–risk ratios like Sortino, Treynor, etc. have similar rankings, because in general the numerator (mean excess return) is the same. However, when the authors employ other types of performance measures, results may be significantly different, especially in the case of metrics for “incremental returns”, i.e. alphas. Focussing on markets, their results show that choosing performance measures is more relevant for emerging markets.

Research limitations/implications

The sample is only limited to the USA, Europe and the emerging market, and there are other performance metrics in the literature which have not been covered in this work.

Practical implications

The ordering of equity mutual funds depends on the measure used, specially if investors employ factor models to measure excess returns (alphas). Hence, policy formulation on disclosure of mutual fund performance should encourage the use of several metrics from different families. Investors must be aware of the different rankings made and the most appropriate metrics based on their preferences.

Originality/value

This paper focusses specifically on the effect that performance metrics have on relative fund performance. Previous studies have ignored alpha metrics to rank funds, which are commonly employed by investors. The authors’ study performs an analysis for three different markets considering the two main developed ones (the American and European equity markets), as well as the emerging one, largely ignored until now.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

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