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1 – 10 of 369Omar Hassan Ali Nada and Zsuzsanna Győri
The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).
Abstract
Purpose
The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).
Design/methodology/approach
The sample consists of 147 listed firms from the 18 EU countries during 2013–2020. This study creates a disclosure index – based on the balanced scorecard (BSC) that reflects the information content of integrated reports. The content analysis method is used to measure the integrated reporting quality (IRQ).
Findings
The findings demonstrate that the IRQ increased across the study’s time frame, going from 49.3% in 2013 to 77% in 2020. Furthermore, financial disclosures still get the most attention in the integrated reporting (IR), followed by learning and growth perspective disclosures. In addition, businesses in the financial and industrial sectors rely more on integrated reports. However, the utility sector has the highest IRQ score. By country, Spain has the highest rate of IR adoption, followed by France. Other countries, such as Austria and Hungary, have only implemented IR by one company each.
Research limitations/implications
This study adds to the IR literature a new approach to measure IRQ by linking BSC with the IR framework. Empirically, businesses of any size can use this method to assess the degree of balance between the revealed financial and nonfinancial information in their reports.
Practical implications
Empirically, this study helps IR practitioners in determining how widely IR is used in Europe and in updating the database on the IR website. It helps them update and improve the IR framework by identifying the elements that have the least transparency and quality, investigating the causes and enhancing them.
Originality/value
To the best of the authors’ knowledge, this study is the first to examine the IRQ in EU countries by linking the BSC with IR elements. This is to split the elements into their own pillars, making it easier to track disclosure and evaluate the corporations’ interest in revealing these perspectives, on their own and collectively.
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Bakhtiar Sadeghi, Deborah Richards, Paul Formosa, Mitchell McEwan, Muhammad Hassan Ali Bajwa, Michael Hitchens and Malcolm Ryan
Cybersecurity vulnerabilities are often due to human users acting according to their own ethical priorities. With the goal of providing tailored training to cybersecurity…
Abstract
Purpose
Cybersecurity vulnerabilities are often due to human users acting according to their own ethical priorities. With the goal of providing tailored training to cybersecurity professionals, the authors conducted a study to uncover profiles of human factors that influence which ethical principles are valued highest following exposure to ethical dilemmas presented in a cybersecurity game.
Design/methodology/approach
The authors’ game first sensitises players (cybersecurity trainees) to five cybersecurity ethical principles (beneficence, non-maleficence, justice, autonomy and explicability) and then allows the player to explore their application in multiple cybersecurity scenarios. After playing the game, players rank the five ethical principles in terms of importance. A total of 250 first-year cybersecurity students played the game. To develop profiles, the authors collected players' demographics, knowledge about ethics, personality, moral stance and values.
Findings
The authors built models to predict the importance of each of the five ethical principles. The analyses show that, generally, the main driver influencing the priority given to specific ethical principles is cultural background, followed by the personality traits of extraversion and conscientiousness. The importance of the ingroup was also a prominent factor.
Originality/value
Cybersecurity professionals need to understand the impact of users' ethical choices. To provide ethics training, the profiles uncovered will be used to build artificially intelligent (AI) non-player characters (NPCs) to expose the player to multiple viewpoints. The NPCs will adapt their training according to the predicted players’ viewpoint.
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Wael Amin Nasr El-Din, Mona Hassan Mohammed Ali, Gisma Ahmed Madani and Islam Omar Abdel Fattah
Sex and age estimation is important, particularly when information about the deceased is unavailable. There are limited radiological studies investigating side, sex and age…
Abstract
Purpose
Sex and age estimation is important, particularly when information about the deceased is unavailable. There are limited radiological studies investigating side, sex and age differences in normal ankle morphometric parameters. The authors’ goal was to evaluate different ankle joint morphometric measurements and document variations among Egyptians.
Design/methodology/approach
A prospective study was conducted throughout 23 months on 203 (100 males and 103 females) adult Egyptians, aged between 20-69 years old, who were referred for a plain x-ray of bilateral normal ankle joints.
Findings
Ankle parameters showed no statistical difference between both sides, except for tarsal width (TaW) which was significantly higher on right than left side (26.92 ± 2.66 vs 26.18 ± 2.65 mm). Males showed significantly higher morphometric values except for anteroposterior gap (APG) and talus height (TaH) which were significantly higher in females (2.29 ± 0.80 vs 1.80 ± 0.61 mm and 13.01 ± 1.68 vs 11.87 ± 1.91 mm, respectively). There was significant increase in tibial arc length, APG, distance of level of MTiTh from anterior limit of mortise, distance of level of MTiTh from vertex of mortise, sagittal distance between tibial and talar vertices and sagittal radius of trochlea tali arc in old age group compared to young one. A significant decrease in tibial width, malleolar width, TaW and TaH was noted in old age group compared to young one.
Originality/value
Ankle joints of both sides are mostly symmetrical; however, there are significant differences in most morphometric values due to sex and age factors. These findings may be essential during side, sex and age determination.
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Vighnarajah, Farzanah Ali Hassan, Norhasni Abd Aziz and Ooi Siew Lee
Wawasan Open University Library undertook a survey study, based on the Wilson’s revised model of information behaviour (1999), to profile information-seeking behaviour of their…
Abstract
Purpose
Wawasan Open University Library undertook a survey study, based on the Wilson’s revised model of information behaviour (1999), to profile information-seeking behaviour of their distance students in using library resources in their research and learning activities. The paper aims to discuss these issues.
Design/methodology/approach
Using random sampling method, samples were selected to ensure proper representation of the population across four schools of studies and five regional centres. A total of 550 questionnaires were sent to undergraduate and postgraduate students, and 435 completed questionnaires were returned with a success response rate of 79 per cent.
Findings
Findings indicated significant differences between undergraduate and postgraduate students in using the university’s MyDigital Library and physical library for their information needs. Findings also indicated significant difference between first-year and post-first-year students in using internet search engines as part of their information-seeking process.
Practical implications
Students improving on their information-seeking behaviour in the learning and research work paved way for them to better experience university vivacity and not isolate themselves from distance learning.
Originality/value
This paper acknowledges the importance of promoting good information-seeking behaviour among distance learners in the scholarship of learning and research work. The paper also amplifies the important role library plays in minimizing students’ sense of isolation in university learning experience.
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Muhammad Izzul Syahmi, Mohammad Taqiuddin Mohamad and Mohd Anuar Ramli
There are two purposes to this study: first, to identify the status of ḥiyal (legal devices) in the offering of deposit products based on the tawarruq contract in the Malaysian…
Abstract
Purpose
There are two purposes to this study: first, to identify the status of ḥiyal (legal devices) in the offering of deposit products based on the tawarruq contract in the Malaysian Islamic banking industry and second, to identify the reasons for the widespread offering of tawarruq-based deposit products by Malaysian Islamic banks (IBs).
Design/methodology/approach
The study uses the qualitative method that involved interviews with Malaysian Sharī‘ah experts and Islamic banking operations experts.
Findings
The findings show that Malaysian IBs resolved to use the tawarruq munaẓẓam contract in deposit products due to several constraints in the existing banking system and in view of customer preferences.
Research limitations/implications
This study solely focuses on tawarruq-based deposit products due to its extensive application in the Malaysian Islamic banking industry.
Practical implications
The implication of the study is that more stringent procedures are required in the offering of tawarruq-based deposit products as they are extensively utilised and have sparked controversy among Sharī‘ah scholars. Moreover, to retain Malaysia's Islamic banking reputation and trustworthiness, new and less controversial contracts must be developed.
Originality/value
This paper discusses the extensive usage of ḥiyal-based contracts such as tawarruq in Islamic banking institutions' deposit products, with justifications from Malaysian Islamic banking experts. The widespread use of the tawarruq munaẓẓam contract in deposit-based product offerings is based on a reasonable view considering the constraints that Malaysian Islamic banking is currently facing, with strict operation procedures by Bank Negara Malaysia to ensure real operations and to avoid fictitious elements. This paper reveals the use of tawarruq munaẓẓam in deposit products which allows the Islamic banking industry to operate effectively under Malaysia's dominant conventional banking system.
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Reetta Oksa, Henri Pirkkalainen, Markus Salo, Nina Savela and Atte Oksanen
Social media platforms are increasingly used at work to facilitate work-related activities and can either challenge or make people feel more productive at jobs. This study drew…
Abstract
Purpose
Social media platforms are increasingly used at work to facilitate work-related activities and can either challenge or make people feel more productive at jobs. This study drew from technostress and employee well-being literature and analyzed longitudinal effects of professional social media (PSM) invasion, work engagement and work exhaustion on PSM-enabled productivity.
Design/methodology/approach
Nationally representative five-wave survey data of Finnish employees were analyzed with hybrid multilevel linear regression analysis. Outcome measure was PSM-enabled productivity and the predictors included PSM invasion, work exhaustion and work engagement. Age, gender, education, occupational sector, managerial position, remote work and personality traits were used as control variables.
Findings
PSM invasion and work engagement had both within-person and between-person effects on PSM-enabled productivity. Higher educated and individuals with open personality reported higher PSM-enabled productivity. No association between work exhaustion and PSM-enabled productivity was found.
Originality/value
The findings are central considering the increasing use of social media and other technologies for work purposes. The authors challenge the dominant view in the literature that has often seen PSM invasion as a negative factor. Instead, PSM invasion's positive association with PSM-enabled productivity and the association of work engagement and PSM-enabled productivity should be recognized in work life.
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The objective of this study is to construct a theoretical framework concerning wage determination, grounded in principles and supplemented by conventional theories. It discusses…
Abstract
Purpose
The objective of this study is to construct a theoretical framework concerning wage determination, grounded in principles and supplemented by conventional theories. It discusses the Islamic perspectives on minimum wage and examines contemporary challenges and intricacies in its application.
Design/methodology/approach
This study uses thematic analysis to create the conceptual framework, drawing upon a review of pertinent literature such as academic papers, books and articles published up to 2023.
Findings
The framework encompasses various categories, namely, employee characteristics, job characteristics, market factors, compensation practices and Islamic principles. Each category consists of multiple variables. The resulting framework offers a holistic and ethically grounded methodology for wage determination, aligning with both Islamic and conventional perspectives. This study notes the absence of a universally agreed-upon minimum wage. Islamic economics faces challenges due to the unclear application of principles, limited awareness, legal constraints and a lack of empirical evidence on wage systems, along with complexities in their implementation.
Research limitations/implications
The paper’s limited scope focuses solely on the Islamic perspective on wage determination, without comparing it to the conventional viewpoint. This may have implications for future research.
Practical implications
The insights on Islamic principles and wage determination guide scholars and policymakers interested in promoting just and equitable wages.
Originality/value
This study is distinct in its integration of various factors to propose an all-encompassing framework for wage determination, rooted in the Quran and principles, while also reinforcing the framework with conventional theories. Additionally, it adds to the growing body of literature by investigating the Quran’s stance and principles on minimum wage, as well as discusses the challenges involved in implementing an Islamic approach to wage determination, which has received limited attention in Islamic literature.
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Arefeh Rahaei and Reza Salehzadeh
The purpose of this study is to evaluate the impact of psychological entitlement and perceived organizational justice on cyberloafing.
Abstract
Purpose
The purpose of this study is to evaluate the impact of psychological entitlement and perceived organizational justice on cyberloafing.
Design/methodology/approach
In this study, a cross-sectional research design based on a questionnaire method was used to collect the required data from a sample of 226 employees working at selected universities in the city of Isfahan, Iran. To test the research hypotheses, structural equation modeling was used.
Findings
According to the findings, psychological entitlement could have a significant impact on perceived organizational justice and consequently perceived organizational justice could significantly influence cyberloafing. Moreover, psychological entitlement could significantly influence cyberloafing and finally, psychological entitlement could have a significant effect on cyberloafing through perceived organizational justice.
Originality/value
This research provides valuable insight for studying the relationship among psychological entitlement, perceived organizational justice and cyberloafing.
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Kamila Ludwikowska, K.A. Zakkariya and Nimitha Aboobaker
Grounded on the distributed theory and the social exchange theory, the current study investigates the determinants that positively influence job performance among educators within…
Abstract
Purpose
Grounded on the distributed theory and the social exchange theory, the current study investigates the determinants that positively influence job performance among educators within the realm of higher education in India. It particularly assesses the impact of perceived academic leadership on performance and explores the mediating and moderating effects of organizational citizenship behavior and informal institutional leadership.
Design/methodology/approach
Employing a descriptive research design, this study encompasses a broad cross-section of faculty members from various higher educational institutions across India. Data were gathered from 826 educators using a snowball sampling technique, with questionnaires administered online. Each variable was measured using prevalidated scales.
Findings
The findings from the moderated mediation model indicate a significant indirect relationship between perceived academic leadership and job performance, which is mediated by organizational citizenship behavior. Furthermore, informal institutional leadership demonstrates significant conditional indirect effects, enhancing the link between academic leadership and job performance up to a threshold, beyond which its influence diminishes.
Originality/value
This study pioneers the exploration of academic dynamics beyond mere titles and ranks in the Indian educational sector. It delineates both the direct and indirect roles these dynamics play in enhancing faculty performance, providing a novel insight into the complexities of academic leadership.
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Rejaul Karim, Md. Abdullah Al Mamun and Abu Sadeque Md. Kamruzzaman
The purpose of the present study is to determine how the cash conversion cycle (CCC) affects the financial performance of manufacturing companies in Bangladesh.
Abstract
Purpose
The purpose of the present study is to determine how the cash conversion cycle (CCC) affects the financial performance of manufacturing companies in Bangladesh.
Design/methodology/approach
The authors have collected data of 61 Dhaka Stock Exchange (DSE)-listed firms from the 10 distinct manufacturing industries of Bangladesh for 18 years, from 2003 to 2020. The data have been analyzed through the two-steps system generalized method of moment (GMM) regression model, using profitability indicators return on asset (ROA) and earnings per share (EPS) as dependent variables, while CCC has been used as the independent variable, whereas asset turnover (ATO) and financial leverage (LEV) were used as control variables to assess the relationship between the CCC and financial performance.
Findings
The findings indicated that CCC has a negative connection with profitability – ROA and EPS, with the connection between CCC and EPS being highly significant. This indicates that reducing the inventory conversion time, reducing the period of receivable collection and making payments to creditors with potential delays might help Bangladeshi manufacturing firms boost their profitability. In addition, the firm-specific characteristics, namely ATO and LEV significantly affect the firm's profitability.
Research limitations/implications
The research was based only on secondary sources and information was scarce. This research was conducted to determine the impact of the CCC on the corporate profitability of the manufacturing sector solely. There might be many other working capital variables that are still unexplored through this study.
Practical implications
The current study's findings are consistent with the traditional rule that minimizing the firm's days of the cash cycle may optimize financial performance. The results of this research have added to the existing body of knowledge on the topic of working capital management (WCM). Future research endeavors can be initiated for assessing the impact of the CCC on the firm's profitability in other industrial sectors or to identify other working capital variables that have much impact on corporate profitability.
Originality/value
This study is an original work of the researchers and adds value to the current literature in the domain of WCM and corporate profitability. The present study is the first one that covers firms in all the manufacturing industries in Bangladesh. The corporate managers, creditors, investors and other concerned stakeholders will be benefited from the findings of the present study.
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