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Article
Publication date: 1 November 2023

Mahnoor Hasan and Fodil Fadli

There is lack of knowledge about how the existing streets need to be redesigned and the infrastructural changes that need to be made to adopt autonomous vehicles. The purpose of…

Abstract

Purpose

There is lack of knowledge about how the existing streets need to be redesigned and the infrastructural changes that need to be made to adopt autonomous vehicles. The purpose of this study is to investigate the infrastructure requirements of autonomous vehicles in terms of (1) lane widths, (2) parking spaces, (3) drop-off zones and (4) other facilities, followed by analyzing them and suggesting changes in the existing urban design of Msheireb Downtown Doha (MDD).

Design/methodology/approach

Mixed method of combining both qualitative (secondary research of analyzing the existing data about the urban design guidelines for an autonomous future, observations of the existing infrastructure) and quantitative methods (on-site measurements of pedestrian walkways and road lane widths) is used.

Findings

The outcome of the research consists of a series of major infrastructural changes with regard to lane widths, parking spaces, pick-up and drop-off zones and other facilities needed for the deployment of autonomous vehicles.

Practical implications

The results imply that Qatar can benefit by adopting the proposed urban design suggestions for the implementation of autonomous vehicles on the streets of MDD in particular, and smart cities of Qatar and the region in general.

Social implications

The proposed changes can work as a reference and serve as a possible setting for addressing Autonomous Vehicle preparations in emerging cities.

Originality/value

The proposed urban design changes can be adapted for an autonomous future in emerging cities.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 20 November 2023

Laksmi Laksmi, Muhammad Fadly Suhendra, Shamila Mohamed Shuhidan and Umanto Umanto

This study aims to identify the readiness of institutional repositories in Indonesia to implement digital humanities (DH) data curation. Data curation is a method of managing…

Abstract

Purpose

This study aims to identify the readiness of institutional repositories in Indonesia to implement digital humanities (DH) data curation. Data curation is a method of managing research data that maintains the data’s accuracy and makes it available for reuse. It requires controlled data management.

Design/methodology/approach

The study uses a qualitative approach. Data collection was carried out through a focus group discussion in September–October 2022, interviews and document analysis. The informants came from four institutions in Indonesia.

Findings

The findings reveal that the national research repository has implemented data curation, albeit not optimally. Within the case study, one of the university repositories diligently curates its humanities data and has established networks extending to various ASEAN countries. Both the national archive repository and the other university repository have implemented rudimentary data curation practices but have not prioritized them. In conclusion, the readiness of the national research repository and the university repository stand at the high-capacity stage, while the national archive repository and the other university repository are at the established and early stages of data curation, respectively.

Research limitations/implications

This study examined only four repositories due to time constraints. Nonetheless, the four institutions were able to provide a comprehensive picture of their readiness for DH data curation management.

Practical implications

This study provides insight into strategies for developing DH data curation activities in institutional repositories. It also highlights the need for professional development for curators so they can devise and implement stronger ownership policies and data privacy to support a data-driven research agenda.

Originality/value

This study describes the preparations that must be considered by institutional repositories in the development of DH data curation activities.

Article
Publication date: 19 March 2024

Benny Hutahayan, Mohamad Fadli, Satria Amiputra Amimakmur and Reka Dewantara

This study aims to analyze the causes and implications of legal uncertainty in the issuance of conventional municipal bonds in Indonesia and to draw lessons from Vietnam’s…

Abstract

Purpose

This study aims to analyze the causes and implications of legal uncertainty in the issuance of conventional municipal bonds in Indonesia and to draw lessons from Vietnam’s approach in providing better legal certainty.

Design/methodology/approach

This study adopts a normative legal method with a legislative approach and applies a comparative approach. Data sources involve primary and secondary legal materials from both Indonesia and Vietnam.

Findings

The legal uncertainty is caused by a lack of coherence and consistency in legislation. Based on Vietnam’s experience, Indonesia can gain valuable insights related to providing strong legal certainty for parties involved in issuing or investing through conventional municipal bonds.

Research limitations/implications

This study focuses on the comparative legal analysis of conventional municipal bonds in Indonesia with Vietnam.

Practical implications

This research provides recommendations for the refinement of legislation regarding conventional municipal bonds to the government.

Social implications

This study is related to legal certainty as a strategy to attract investment through municipal bonds and to ensure the municipal bond issuance process is transparent and efficient.

Originality/value

This study provides a comparative perspective on the issuance of municipal bonds in Indonesia, with a special focus on Vietnam, emphasizing the urgency of harmonization in legal regulation and the sustainability of legal certainty.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Book part
Publication date: 6 May 2024

Belal Ali Ghaleb, Sumaia Ayesh Qaderi and Faozi A. Almaqtari

The global economy has been affected by the COVID-19 pandemic, which has placed greater responsibility on companies to fulfill their obligations to Corporate Social Responsibility…

Abstract

The global economy has been affected by the COVID-19 pandemic, which has placed greater responsibility on companies to fulfill their obligations to Corporate Social Responsibility (CSR) amid the crisis. This chapter investigates the role of a Chief Executive Officer (CEO) attributes in improving a firm's CSR in the emerging economy of Jordan and how the COVID-19 pandemic modifies this relationship. Using a Jordanian sample of 655 firm-year observations during the 2014–2021 period, the research results show that older CEOs, well-educated CEOs, CEOs' remuneration, and CEOs' ownership positively correlate with CSR reporting. However, long-tenured CEOs are associated with lower CSR initiatives. The subsample analysis findings also validate the significance of CEO attributes in improving CSR practice during the COVID-19 pandemic compared to the prepandemic period. These findings are beneficial for the regulatory setters to understand better whether CEO attributes are linked to engagement in CSR-related information. This research is among the limited number of studies that have explored how CEO attributes impact CSR reporting for the stakeholder's welfare. Moreover, it uniquely concentrated on contrasting the findings before and during the COVID-19 pandemic.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 15 March 2023

Ongo Nkoa Bruno Emmanuel, Dobdinga Cletus Fonchamnyo, Mamadou Asngar Thierry and Gildas Dohba Dinga

The continuous increase in the negative gap between biocapacity and ecological footprint has remained globally persistent since early 1970. The purpose of this study is to examine…

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Abstract

Purpose

The continuous increase in the negative gap between biocapacity and ecological footprint has remained globally persistent since early 1970. The purpose of this study is to examine the effect of foreign capital, domestic capital formation, institutional quality and democracy on ecological footprint within a global panel of 101 countries from 1995 to 2017.

Design/methodology/approach

The empirical procedure is based on data mix. To this end, this study uses a battery of testing and estimation approaches both conventional (no cross-sectional dependence [CD]) and novel approaches (accounting for CD). Among the battery of estimation techniques used, there are the dynamic ordinary least square, the mean group, the common correlation effect mean group technique, the augmented mean group technique, the Pooled mean group and the dynamic common correlation effect technique with the desire to obtain outcomes robust to heteroskedasticity, endogeneity, cross-correlation and CD among others.

Findings

The estimated outcomes indicate that using different estimators’ domestic capital formation consistently degrades the environment through an increase in ecological footprint, while institutional quality consistently enhances the quality of the environment. Further, the outcome reveals that, though foreign capital inflow degrades the environment, the time period is essential, as it shows a short-run environmental improvement and a long-run environmental degradation. Democratic activities show a mixed outcome with short-run degrading effect and a long-run enhancement effect on environmental quality.

Practical implications

Green investment should be the policy target of all economies, and these policies should be adopted to target both domestic capital and foreign capital alike. Second, the adoption of democratic practices will produce good leaders that will not just design short-term policies to blindfold the populace temporary but those that will produce long-term-oriented practices that will better and enhance the quality of the environment through the reduction of the global footprint. Equally, enhancing the institutional framework like respect for the rule of law in matters of abatement should be encouraged.

Originality/value

Although much research on the role of macroeconomic indicators on environmental quality has been done this far, democratic practices, intuitional quality and domestic capital have been given little attention. This research fills this gap by considering robust empirical techniques.

Details

Journal of Global Responsibility, vol. 14 no. 4
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 18 January 2024

Esam Emad Ghassab, Carol Tilt and Kathyayini Kathy Rao

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure…

Abstract

Purpose

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly board composition, considering the importance of governance after the Arab Spring event.

Design/methodology/approach

Content analysis was used to examine the extent and nature of CSRD in annual reports of Jordanian companies listed on the Amman Stock Exchange covering the period 2009–2016. A dynamic regression model using panel data is then undertaken for a sample of 114 listed companies over the period to analyse the potential impact of board composition on the level of CSRD.

Findings

The results reveal that there was a significant increase in the level of CSRD post-the Arab Spring crisis; and that governance appears to be a key driver. Specifically, board age, directors educated in business and/or accounting-related fields and foreign members are found to have a significant positive relationship with CSRD.

Originality/value

Looking at the Arab region pre- and after the Arab Spring helps to complete the global picture of how company governance can lead to improved CSR performance. Specifically, this region has been behind in developing rules and codes that include CSR. The results show that having a diverse board, with directors with expertise specific to the context, increases the effectiveness of stakeholder management through CSRD. The results, therefore, offer valuable insights for companies, policymakers and for the development of regulations.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 November 2023

Malik Muneer Abu Afifa, Isam Saleh, Maen Al-Zaghilat, Nawaf Thuneibat and Nha Minh Nguyen

This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done…

Abstract

Purpose

This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done by using agency theory, stakeholder theory and signalling theory, followed by an investigation into the indirect mediation impact of CSR disclosure in the board characteristics-CEQ nexus. It intends to present new experimental evidence from Jordan’s developing economy.

Design/methodology/approach

The study’s target population was services companies registered on the Amman Stock Exchange (ASE) between 2012 and 2020. As a result, the population and sampling of this study are represented by all services companies for whom complete data are available over the period, with a total of 43 services companies yielding 387 company-year observations. Data for our study were obtained from their annual disclosures and the ASE’s database.

Findings

The main findings demonstrated that board size, board gender variety and the number of board sessions positively affect CSR disclosure significantly. In addition, three board characteristics (i.e. board size, board independence and board gender variety) significantly negatively affect CEQ. Besides, CSR disclosure significantly negatively affects CEQ and it fully mediates the relationship between two board characteristics (i.e. board size and board gender variety) and CEQ, whereas it partially mediates the nexus between board independence, CEO/Chairman duality and the number of board sessions of board characteristics and CEQ.

Originality/value

This study varies from earlier studies, in that it builds a new research model by looking at the mediating role of CSR disclosure in the nexus among board characteristics and the CEQ.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 21 November 2022

Aas Nurasyiah, Dhealika Syamputri, Rumaisah Azizah Al Adawiyah, A. Jajang Warya Mahri and Abdul Ghafar Ismail

This paper aims to get an overview and determine the effect of the level of application of Islamic wealth management (IWM) and the level of business continuity of Muslim owners in…

Abstract

Purpose

This paper aims to get an overview and determine the effect of the level of application of Islamic wealth management (IWM) and the level of business continuity of Muslim owners in influencing the level of household prosperity of Muslim micro, small and medium enterprise (MSME) owners during the Covid-19 pandemic.

Design/methodology/approach

The method of hypothesis testing is carried out through a quantitative approach. The type of analysis tool used is partial least square-structural equation modeling. The sample used is 212 Muslim MSME owners in Indonesia.

Findings

The results showed that the level of application of IWM, the level of business sustainability and the level of household prosperity of Muslim MSME owners were in the high category. All variables in this study showed positive and significant results.

Research limitations/implications

The research conducted is still limited to households that act as MSME actors, so the respondents who are in it are still not diverse. Also, limited research tools and pandemic conditions led to filling out questionnaires based on respondents’ subjective views and difficulty asking questions when questions were not understood.

Originality/value

This research provides new insights focusing on the relationship between the variable level of application of IWM in influencing the welfare level of Muslim households who have MSMEs, where there is a role for the level of business sustainability as a mediator variable.

Details

International Journal of Ethics and Systems, vol. 40 no. 1
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 12 September 2022

Hossein Omrany, Amirhosein Ghaffarianhoseini, Ali Ghaffarianhoseini and Derek John Clements-Croome

This paper critically analysed 195 articles with the objectives of providing a clear understanding of the current City Information Modelling (CIM) implementations, identifying the…

Abstract

Purpose

This paper critically analysed 195 articles with the objectives of providing a clear understanding of the current City Information Modelling (CIM) implementations, identifying the main challenges hampering the uptake of CIM and providing recommendations for the future development of CIM.

Design/methodology/approach

This paper adopts the PRISMA method in order to perform the systematic literature review.

Findings

The results identified nine domains of CIM implementation including (1) natural disaster management, (2) urban building energy modelling, (3) urban facility management, (4) urban infrastructure management, (5) land administration systems, (6) improvement of urban microclimates, (7) development of digital twin and smart cities, (8) improvement of social engagement and (9) urban landscaping design. Further, eight challenges were identified that hinder the widespread employment of CIM including (1) reluctance towards CIM application, (2) data quality, (3) computing resources and storage inefficiency, (4) data integration between BIM and GIS and interoperability, (5) establishing a standardised workflow for CIM implementation, (6) synergy between all parties involved, (7) cybersecurity and intellectual property and (8) data management.

Originality/value

This is the first paper of its kind that provides a holistic understanding of the current implementation of CIM. The outcomes will benefit multiple target groups. First, urban planners and designers will be supplied with a status-quo understanding of CIM implementations. Second, this research introduces possibilities of CIM deployment for the governance of cities; hence the outcomes can be useful for policymakers. Lastly, the scientific community can use the findings of this study as a reference point to gain a comprehensive understanding of the field and contribute to the future development of CIM.

Details

Smart and Sustainable Built Environment, vol. 12 no. 5
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 10 July 2023

Dineshwar Ramdhony, Mohamed Omran and Khaled Hussainey

This paper aims to answer whether board attributes affect corporate social responsibility disclosure quality (CSRDQ) and whether these findings are sensitive to CSRDQ measurement.

Abstract

Purpose

This paper aims to answer whether board attributes affect corporate social responsibility disclosure quality (CSRDQ) and whether these findings are sensitive to CSRDQ measurement.

Design/methodology/approach

The authors use the content analysis method to measure CSRDQ in annual report narratives of 41 Mauritian-listed companies for 2008–2019. System-generalized method of moments is used to test research hypotheses.

Findings

The analysis shows that board attributes affect CSRDQ. It also shows that the impact of CSRDQ is sensitive to CSRDQ measurement.

Practical implications

This study informs stakeholders on the drivers of CSRDQ. Mauritius authorities could revise the corporate governance code to enhance CSRDQ, and the Stock Exchange of Mauritius could also provide regulations/guidance to listed companies to improve their CSRDQ.

Originality/value

This study brings new insights by viewing CSRDQ based on verifiability, as verifiable CSR reporting improves the fairness of information disclosed by management.

Details

Review of Accounting and Finance, vol. 22 no. 4
Type: Research Article
ISSN: 1475-7702

Keywords

1 – 10 of 35