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1 – 10 of 282Thais Aparecida Dibbern, Izabela Simon Rampasso, Milena Pavan Serafim, Rodnei Bertazzoli, Walter Leal Filho and Rosley Anholon
The purpose of the article is to understand how the literature has been addressing the United Nations' Sixth Sustainable Development Goal (SDG) to obtain an overview of the…
Abstract
Purpose
The purpose of the article is to understand how the literature has been addressing the United Nations' Sixth Sustainable Development Goal (SDG) to obtain an overview of the current scenario and future perspectives.
Design/methodology/approach
For that, a bibliometric analysis will be conducted with documents published between 2015 and 2021 and present in the Web of Science database. Initially, 328 documents were identified, and after careful reading of titles and abstracts, 239 documents were analysed. The documents were analysed using tools available on the Web of Science database and the software Bibliometrix.
Findings
Amongst the results generated, it should be highlighted the identification of the motor themes “sustainable development” + “developing countries” and “water security”, presenting a significant relevance to the field and a high development level. In addition, “human rights” was verified as an emerging theme in the context of SDG 6 debates.
Originality/value
The information provided here offers good documentation of the extent to which SDG 6 is documented in the literature and can be helpful for researchers interested in the topic.
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Awel Haji Ibrahim, Dagnachew Daniel Molla and Tarun Kumar Lohani
The purpose of this study is to address a highly heterogeneous rift margin environment and exhibit considerable spatiotemporal hydro-climatic variations. In spite of limited…
Abstract
Purpose
The purpose of this study is to address a highly heterogeneous rift margin environment and exhibit considerable spatiotemporal hydro-climatic variations. In spite of limited, random and inaccurate data retrieved from rainfall gauging stations, the recent advancement of satellite rainfall estimate (SRE) has provided promising alternatives over such remote areas. The aim of this research is to take advantage of the technologies through performance evaluation of the SREs against ground-based-gauge rainfall data sets by incorporating its applicability in calibrating hydrological models.
Design/methodology/approach
Selected multi satellite-based rainfall estimates were primarily compared statistically with rain gauge observations using a point-to-pixel approach at different time scales (daily and seasonal). The continuous and categorical indices are used to evaluate the performance of SRE. The simple scaling time-variant bias correction method was further applied to remove the systematic error in satellite rainfall estimates before being used as input for a semi-distributed hydrologic engineering center's hydraulic modeling system (HEC-HMS). Runoff calibration and validation were conducted for consecutive periods ranging from 1999–2010 to 2011–2015, respectively.
Findings
The spatial patterns retrieved from climate hazards group infrared precipitation with stations (CHIRPS), multi-source weighted-ensemble precipitation (MSWEP) and tropical rainfall measuring mission (TRMM) rainfall estimates are more or less comparably underestimate the ground-based gauge observation at daily and seasonal scales. In comparison to the others, MSWEP has the best probability of detection followed by TRMM at all observation stations whereas CHIRPS performs the least in the study area. Accordingly, the relative calibration performance of the hydrological model (HEC-HMS) using ground-based gauge observation (Nash and Sutcliffe efficiency criteria [NSE] = 0.71; R2 = 0.72) is better as compared to MSWEP (NSE = 0.69; R2 = 0.7), TRMM (NSE = 0.67, R2 = 0.68) and CHIRPS (NSE = 0.58 and R2 = 0.62).
Practical implications
Calibration of hydrological model using the satellite rainfall estimate products have promising results. The results also suggest that products can be a potential alternative source of data sparse complex rift margin having heterogeneous characteristics for various water resource related applications in the study area.
Originality/value
This research is an original work that focuses on all three satellite rainfall estimates forced simulations displaying substantially improved performance after bias correction and recalibration.
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Belinda Nwosu and Edidiong Edem Esara
At the end of the case, a successful learner will be able to:▪ develop sound criteria to guide investors entering into hotel management agreements (HMAs);▪ reconcile principal and…
Abstract
Learning outcomes
At the end of the case, a successful learner will be able to:▪ develop sound criteria to guide investors entering into hotel management agreements (HMAs);▪ reconcile principal and agent disputes through the lens of an agency framework; and▪ evaluate the impact of the work environment on employee and organisational outcomes.
Case overview/synopsis
Muyiwa, Chairman of Fara Ltd., signed a HMA with Aytello Hotel Group to operate his hotel in Nigeria, the Mélange Abuja. Aytello was an international hotel management company based in the USA. It was a renowned operator with several brands in its portfolio. The Mélange brand was contemporary, upscale and targeted young business guests with an appetite for adventure. It was the first Mélange to have opened in West Africa. A management agreement was signed in August 2016, which meant that Aytello was now responsible for operating the hotel on behalf of its Owner, Muyiwa. On his part, Muyiwa provided the funds needed to run the hotel profitably. However, soon after the opening, the operator and owner showed signs of conflict. Muyiwa began to distrust the operator and intervened directly in operations. The frequent clashes between Muyiwa and the operator soon led to an impasse that made productive dialogue difficult. As relationships soured, Muyiwa needed to make a decision soon. This case study is designed to teach agency relationships in organisational behaviour.
Complexity academic level
This case study is designed for business leaders on executive programmes and postgraduate students.
Supplementary material
Teaching notes are available for educators only.
Subject code
CSS 12: Tourism and Hospitality.
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The purpose of this paper is to analyze the evolution of the rules of origin (RoO) of Regional Comprehensive Economic Partnership (RCEP).
Abstract
Purpose
The purpose of this paper is to analyze the evolution of the rules of origin (RoO) of Regional Comprehensive Economic Partnership (RCEP).
Design/methodology/approach
This analysis is done by comparing them with those of existing FTAs/EPAs of ASEAN with other RCEP member countries, and also examining the impact of recent mega-FTAs/EPAs, such as TPP11 and Japan-EU EPA, in which some of the member countries participated.
Findings
RCEP holds great significance in that it connects Japan and China and Japan and South Korea, which previously have not had any EPAs/FTAs, transforms this massive economic sphere from one with minutely divided and differing RoO under ASEAN plus FTAs to one that is seamlessly connected with those of having evolved into the unified RoO under RCEP, and realizes ideal production networks in Asia.
Originality/value
This paper makes it clear that RCEP, while based on ASEAN plus FTAs, reflects progressive provisions of recent mega-FTAs/EPAs, and adopts simpler and more systematic rules. These provisions limit the distortive effect on trade, realize ideal production networks in Asia, and are appropriate as uniform RoO connecting networks across this massive economic sphere. It also points out that there are provisions that have not been introduced and those that are considered to have been incomplete as a result of negotiations, and the possibility of evolving into more ideal RoO by utilizing the system for revisions established under the agreement.
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Kenneth Fu Xian Ho, Fang Liu and Liudmila Tarabashkina
The effects of country-of-origin (COO) cues on product evaluations are well documented. However, research on the relative effects of COO compared to other geographical indicators…
Abstract
Purpose
The effects of country-of-origin (COO) cues on product evaluations are well documented. However, research on the relative effects of COO compared to other geographical indicators, such as region-of-origin (ROO), on food purchases is still limited. This study investigates how geographical origin labels influence consumers' perceptions of product value and authenticity of foreign food, as well as subsequent purchase intention (PI) and willingness to pay premium prices (WTPPP). The moderating role of health consciousness on these relationships is also examined due to the coronavirus disease 2019 (COVID-19) pandemic.
Design/methodology/approach
This study uses a between-subjects experimental design conducted with 300 middle- and high-income Chinese consumers aged between 25 and 50 years. Hypotheses were tested using structural equation modelling.
Findings
Whilst under both COO and ROO cues, all five product values positively influenced consumers' WTPPP, only functional, economic and novelty values influenced PI. The ROO cue performed significantly better than the COO cue in eliciting functional, economic and novelty value perceptions, which triggered stronger PI and willingness to pay a premium price. These relationships were mediated by product authenticity (PA) and moderated by consumers' health consciousness (HC).
Practical implications
Because food labels provide salient product information that facilitates consumers' evaluation of products, marketers should assess which product value perceptions they wish to enhance and then choose the appropriate geographical indicators for their labelling strategies.
Originality/value
This study identifies the effects of COO and ROO cues on product values, authenticity, PI and WTPPP. It also provides valuable insights into the role of HC on consumers' purchase decisions, which also aids in understanding the impact of global crises on food purchases.
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Seh Young Kim and Dai Binh Tran
This paper investigated the relationship between intellectual capital (IC)/its components, and the business performance of Vietnamese small and medium enterprises (SMEs).
Abstract
Purpose
This paper investigated the relationship between intellectual capital (IC)/its components, and the business performance of Vietnamese small and medium enterprises (SMEs).
Design/methodology/approach
The panel data set was obtained from the Vietnam SME database. Using the value-added intellectual coefficient (VAIC) approach for IC measurement, this paper employs various panel data estimation approaches, including fixed effects (FE) and the generalized method of moments (GMM), to examine the relationship between IC and the financial performance of SMEs in Vietnam.
Findings
The result suggests that the value creation activities of SMEs in Vietnam mainly occur on the basis of physical and financial capital. In other words, the findings indicate that Vietnamese SMEs mainly depend on physical and financial capital to profit: they have not fully utilized their human capital and structural capital, two main components of IC for value creation.
Practical implications
The results underline the urgency of effective management of tangible and IC to boost the utilization of human and structural capital to increase the profitability of Vietnamese SMEs. The results lead to suggesting a series of policy recommendations to achieve the objective.
Originality/value
This paper is the first to examine the relationship between IC and the financial performance of SMEs in Vietnam, contributing to the literature on IC in emerging countries.
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Intellectual capital (IC) is beneficial to the improved performance of businesses, irrespective of their industry. The present study proposes to check if the use of IC can also…
Abstract
Purpose
Intellectual capital (IC) is beneficial to the improved performance of businesses, irrespective of their industry. The present study proposes to check if the use of IC can also help in improving the asset quality of banks. Thus, this study aims to examine the impact of IC and its components on non-performing assets (NPAs).
Design/methodology/approach
The study has been conducted with a sample of 30 Indian commercial banks and analysed over a time frame of 15 years (2004–2005 to 2018–2019). The modified value-added intellectual coefficient model has been used to measure the independent variables, IC, and its components. The dependent variable, NPA, has been represented by the net NPA ratio. Two-step system generalized methods of moments (SGMMs) have been applied for the regression analysis. Along with the short-term estimates provided by the SGMM approach, the long-term impact of explanatory variables on the dependent variables has also been seen.
Findings
The results of the study show that IC and its components are indeed helpful for the management of NPA, as they impact the problem loans negatively. Furthermore, the long-term benefits of IC in enhancing bank credit quality are more substantial.
Practical implications
The results from the present study can be used by bank management. The bank managers can draw inferences that the efficient application of IC can help them reduce their loan losses. Developing skills and knowledge of employees, maintaining close relations with stakeholders, significantly the customers, and putting more sophisticated processes and infrastructure to use can help banks to control their loan losses.
Originality/value
A major proportion of studies examining the role of intangible assets in various aspects of the banking sector focuses on the association between IC and the financial performance of banking entities. However, for banking institutions, apart from financial performance, improving credit quality is also imperative for staying afloat. Thus, to the best of the authors’ knowledge, the present study is one of the first to examine the relationship between knowledge-based assets (i.e. IC) and bank credit quality.
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Ilse Matser, Rachel Heeringa and Jan Willem van der Vloot van Vliet
Family governance is a topic of substantial practical relevance that merits much more attention in family business research (Gersick & Feliu, 2014; Suess, 2014). The purpose of…
Abstract
Family governance is a topic of substantial practical relevance that merits much more attention in family business research (Gersick & Feliu, 2014; Suess, 2014). The purpose of this book chapter is to use the framework of a fair process to gain a better understanding of how family governance practices can help an entrepreneurial family firm flourish. Central to the analysis is the case of a 100-year-old entrepreneurial family firm that will serve as a best practice. Interviews with key members of the family and the business were held, and secondary data were gathered and analyzed. The chapter starts with a theoretical outline of the family as strategic resource and the family governance as a mechanism to manage this strategic resource. The principles of fair process are introduced as an underlying framework for the well-functioning of family governance practices. This is followed by the introduction of the case and the discussion of the key findings. This chapter ends with some concluding remarks.
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Why is it that highly trained and seasoned executives fail? On the surface, this doesn’t make sense because they are very successful; yet research in the organization sciences…
Abstract
Why is it that highly trained and seasoned executives fail? On the surface, this doesn’t make sense because they are very successful; yet research in the organization sciences provides no shortage of evidence to prove just that. From the classic Mann Gulch fire disaster of Weick’s famous collapse of sensemaking study, to studies of myopia of learning, escalation of commitment, threat-rigidity, dominant logic, the architecture of simplicity, the Icarus Paradox, to core competencies turning into core rigidities, and navigating new competitive markets using “old” cognitive maps, and many more such examples point to a ubiquitous phenomenon where highly trained and experienced professionals find themselves “stuck” in the heat of battle, unable to move and progress. On the one hand, for some, there is a desperate need for change, but are unable to do so, due to their trained incapacities. On the other hand, some simply cannot see the need for change, and continue with their “business as usual” mentality. For both, their visions of the world shrink, they have a tendency to cling onto their past habitual practices and oversimplify the complexity of the situation. In moments like these: DROP YOUR TOOLS and UNLEARN! This book chapter introduces a framework (grounded in clinical psychology) that has had consistent success in helping seasoned executives and key decision-makers open up the alternatives whenever they find themselves stuck with complexity.
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Fatemeh Saeedi, Mahdi Salehi and Nour Mahmoud Yaghoubi
Financial reports are the basis of economic decisions that affect organizational interests and shareholders. However, there is a severe research gap concerning the factors…
Abstract
Purpose
Financial reports are the basis of economic decisions that affect organizational interests and shareholders. However, there is a severe research gap concerning the factors affecting the quality of financial information (such as audit report readability and tone). Therefore, considering the importance of presenting high-quality financial information, this study aims to investigate the impact of intellectual capital (IC) and its components on the audit report's readability and tone.
Design/methodology/approach
The multivariate regression model tests research hypotheses. Then, hypotheses are tested via a sample of 824 observations of the listed companies on the Tehran Stock Exchange (103 companies) from 2014 to 2021, using the multivariate regression model based on pooled data and fixed effects.
Findings
Results determine that customer capital (CC) and structural capital (SC) are likely to influence the audit report tone positively. In general, the IC and human capital (HC) negatively impact auditors' tone. More analyses also document that IC and its CC, HC and SC components positively and significantly affect audit report readability based on two readability indices, including FOG and text length. Finally, findings pertaining to the third readability index (Flesch index) reveal that only HC and SC are robust based on this measurement, whereas the IC and CC have a negative and significant impact on the readability of auditors’ reports.
Originality/value
To the best of the authors’ knowledge, this study is the first to address this issue in emerging markets, and it provides helpful insights for users, analysts and legal institutions regarding IC, which significantly affects audit report readability and tone.
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