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Book part
Publication date: 27 January 2014

Nicoleta Maria Ienciu and Dumitru Matiș

This chapter expands the existing literature by examining voluntary intellectual capital disclosure provided by listed Romanian companies in 2010 annual reports.

Abstract

Purpose

This chapter expands the existing literature by examining voluntary intellectual capital disclosure provided by listed Romanian companies in 2010 annual reports.

Design/methodology/approach

The chapter aims to determine the extent of intellectual capital disclosure within Romanian listed companies. Within this chapter we have conducted a content analysis using the annual reports of 71 companies listed on Bucharest Stock Exchange (BSE), main market (Bursa de Valori Bucure_ti – BVB). The intellectual capital framework developed by Sveiby in 1997 was used in our analysis and the frequency of disclosure was used as the measure of disclosure.

Findings

The results show that the key components of intellectual capital are relatively poorly reported by Romanian listed companies. The main areas of intellectual capital disclosure focus firstly on structural capital, then on relational capital and at the end on human capital.

Research limitations/implications

The existence of information related to intellectual capital is used as the measure of the level of intellectual capital disclosure. Also, our exploratory investigation concerns only one fiscal year.

Originality/value

According to the authors’ knowledge the present chapter is a pioneering study developed at national level which highlights the intellectual capital disclosure practices of Romanian listed companies by examining their 2010 annual reports. The chapter highlights new insights of the level of intellectual capital disclosure within companies which operates in small capital market.

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

Keywords

Book part
Publication date: 26 March 2024

Satinder Singh, Rashmi Aggarwal and Baljinder Kaur

Purpose: The study aims to extract insights into five significant industries, pharmaceutical, space, defence, renewal energy, and information technology (IT), which have huge…

Abstract

Purpose: The study aims to extract insights into five significant industries, pharmaceutical, space, defence, renewal energy, and information technology (IT), which have huge potential to make India achieving a five trillion-dollar economy in the future.

Design/methodology/approach: The authors focus on future-driven industries which are not only making India a third highest gross domestic product (GDP) producer country but also reviewing the different aspects of these industries and how they can assist India in achieving a five trillion-dollar economies along with determining India’s self-reliance through different governments initiatives in this direction.

Findings: The findings highlight the importance of inclusiveness of policymakers, stakeholders, private players, foreign investors, and the masses. Their significant contributions especially in the pharmaceutical, space, defence, renewal energy, and IT sectors in terms of creativities, innovations, intellect, executions, implementations, and improvements can assist India in achieving its five trillion-dollars economy soon.

Practical implications: This study offers (1) convincing insights into five key industries, pharmaceutical, space, defence, renewal energy, and IT, which have huge potential to increase total GDP volume shortly and (2) the investment areas for the masses where they can see their world not only self-reliant but also will see huge growth in their invested amount in these industries in future.

Originality/value: The insights of five key industries, pharmaceutical, space, defence, renewal energy, and IT, highlight that India has the potential to achieve a five trillion-dollar economy in the future; however, it does not ignore the significant contribution of other industries in making of total GDP.

Details

The Framework for Resilient Industry: A Holistic Approach for Developing Economies
Type: Book
ISBN: 978-1-83753-735-8

Keywords

Book part
Publication date: 10 February 2023

Ansumalini Panda, Srinivas Subbarao Pasumarti and Suvarna Hiremath

Need of the Study: Digitalisation, machine learning, and artificial intelligence (AI) is changing at a swift pace, significantly uplifting the role of information technology. The…

Abstract

Need of the Study: Digitalisation, machine learning, and artificial intelligence (AI) is changing at a swift pace, significantly uplifting the role of information technology. The present human resource (HR) aspect transpires AI-based resolution, are gradually more effective with HR process, time-consumption and a complex tasks surrounded by the HRM functionalities.

Purpose: This study attempts to investigate the adoption and diffusion of human resource management (HRM) with the phenomenon of AI-based applications. Hence, this study has emphasised the predictors of AI adoption like competitive pressure, performance expectancy, top management support, strategic partner, employee champion, etc. Moreover, how the AI predictors are connected with HR practices. The research sample focused on 207 HR managers and senior managers from various industries.

Methodology: This study is based on a quantitative research technique encompassing mean, standard deviation, exploratory factor analysis (EFA), Confirmatory Factor Analysis (CFA), Average Variance Extracted (AVE), and Dependent Variable (DV).

Findings: The study’s empirical findings show that higher performance expectations and higher management support are both major predictors of AI adoption. In contrast, competitive pressure did not show a significant relationship with such an intention, and the ‘employee champion’ role has a negative impact on AI adoption.

Implications: AI diffusion and implementation show a significant research gap. In previous studies, adoption in HRM was overlooked. The study’s results provide a comprehensive picture of the situation. The framework and a major contribution to the study of the phenomenon in relation to its possible role in AI’s effectiveness and quality in HRM. The research inspires a debate among service providers, policy-makers, and stakeholders, and builds an efficient workplace.

Details

The Adoption and Effect of Artificial Intelligence on Human Resources Management, Part B
Type: Book
ISBN: 978-1-80455-662-7

Keywords

Book part
Publication date: 22 October 2019

Gabriel Sam Ahinful and Venancio Tauringana

The chapter investigates the relationship between environmental management practices (EMPs) and financial performance (FP).

Abstract

Purpose

The chapter investigates the relationship between environmental management practices (EMPs) and financial performance (FP).

Design/Methodology/Approach

The study is based on a sample of 187 SMEs and uses data on six EMPs (energy, water, waste, material, emissions, and biodiversity) collected through a self-administered questionnaire from owner-managers of SMEs. Ordinary least squares regression is employed to model the hypothesized paths.

Findings

The results suggest a positive and significant relationship between EMPs (energy, water, and material) and FP. There is also a significant positive relationship between an aggregate EMP measure and FP. However, other EMPs (waste, emissions, and biodiversity) are not significantly associated with FP. Overall, these results provide empirical support to the mostly normative suggestion that the conflicting results on the environmental management and financial performance relationship are partly due to the EMP measure used.

Research Limitations/Implications

The study is based on cross-sectional data, and therefore, it is impossible to determine any changes over time. Longitudinal studies could help confirm the relationship between EMP and FP over a longer period. From a policy perspective, this results mean that the Ghanaian EPA must monitor more closely for violations of laws and regulations relating to waste, emissions, and biodiversity since SMEs do not have incentives to manage these impacts without commensurate return.

Originality/Value

The study contributes by documenting evidence of the relationship between multiple measures of EMP and FP. This unlike most existing studies has enabled us to report evidence of how each EMP measure affects FP differently and where win–win opportunities are for SMEs. Thus, the win–win opportunities are associated with some EMP measures but not all.

Details

Environmental Reporting and Management in Africa
Type: Book
ISBN: 978-1-78973-373-0

Keywords

Abstract

Details

The Impacts of Monetary Policy in the 21st Century: Perspectives from Emerging Economies
Type: Book
ISBN: 978-1-78973-319-8

Book part
Publication date: 26 October 2011

Evans Jadotte

Purpose – This chapter investigates vulnerability to poverty in the Republic of Haiti.Methodology – We use a hierarchical modeling technique to allow the assessment and…

Abstract

Purpose – This chapter investigates vulnerability to poverty in the Republic of Haiti.

Methodology – We use a hierarchical modeling technique to allow the assessment and decomposition of vulnerability to poverty by exploiting the short-panel structure of nested data in a cross section.

Originality – Specifically, a three-level hierarchical model with a partially Bayesian restricted maximum likelihood is used in the estimation procedure. This is novel in this literature.

Findings – The decomposition method adopted in this chapter reveals that vulnerability in the Republic of Haiti is largely a rural phenomenon and is correlated negatively with schooling. The results also disclose the lack of equality in various aspects of circumstances or opportunities, including education, as the salient factor determining the status and level of vulnerability of households. Most importantly, among the different shocks affecting household's income, it is found that meso-level shocks are in general far more important than covariate shocks. This finding points to some interesting policy implications in terms of decentralizing policies and delegating more powers and providing better means to local governments to enhance household resilience to shocks and to alleviate their vulnerability to poverty.

Details

Inequality of Opportunity: Theory and Measurement
Type: Book
ISBN: 978-1-78052-035-3

Keywords

Book part
Publication date: 21 May 2021

Peterson K. Ozili

Purpose: This chapter presents criticisms of financial inclusion.Methodology: This chapter uses critical discourse analysis to critique the modern financial inclusion agenda…

Abstract

Purpose: This chapter presents criticisms of financial inclusion.

Methodology: This chapter uses critical discourse analysis to critique the modern financial inclusion agenda.

Findings: The findings reveal that (i) financial inclusion is an invitation to live by finance and leads to the financialization of poverty; (ii) some of the benefits of financial inclusion disappear after a few years; (iii) financial inclusion ignores how poverty affects financial decision-making; (iv) it promotes digital money which is difficult to understand; (v) financial inclusion promotes the use of transaction accounts; (vi) digital money is difficult to understand; and that (vii) some financial inclusion efforts bear a resemblance to a campaign against having cash-in-hand.

Implication: This study will help policymakers in their assessment of the economic, social, political, and cultural factors that hinder financial inclusion as well as the consequence of financial inclusion for society. For academics, this study will provide a critical perspective to on-going financial inclusion debates in the large positivist literature on financial inclusion.

Originality: Currently, there are no studies that use critical discourse analysis to analyze the broader concept of financial inclusion. This chapter is the first study that uses critical discourse analysis to critique some aspects of the modern financial inclusion agenda.

Details

New Challenges for Future Sustainability and Wellbeing
Type: Book
ISBN: 978-1-80043-969-6

Keywords

Content available
Book part
Publication date: 31 July 2018

Francesca Comunello and Simone Mulargia

Abstract

Details

Social Media in Earthquake-Related Communication
Type: Book
ISBN: 978-1-78714-792-8

Book part
Publication date: 5 December 2018

Tanmay Sharma

Two major obstacles to tourism development in India have been identified as shortage of skilled manpower and dearth of rural tourism projects. Through the provisions under Section…

Abstract

Two major obstacles to tourism development in India have been identified as shortage of skilled manpower and dearth of rural tourism projects. Through the provisions under Section 135 of the new Companies Act 2013, the Indian government has initiated a reform process on how private companies, including leading hospitality businesses, should conduct their corporate social responsibility (CSR) activities. Recognizing this opportunity for action, this paper looks at the opportunity for tourism growth under the new CSR regime by reviewing the barriers for hospitality companies falling under the ambit of Section 135 to make CSR investments toward tourism development. Upon establishing these barriers, the argument reviews the current CSR trends and the absence of diversification in spending CSR funds. Finally, the paper discusses the need for enhancing the capacity of tourism NGOs in India and for developing strategic partnerships between these institutions and hospitality companies.

Details

Advances in Hospitality and Leisure
Type: Book
ISBN: 978-1-78769-303-6

Keywords

Content available
Book part
Publication date: 4 October 2017

Raji Ajwani-Ramchandani

Abstract

Details

The Role of Microfinance in Women’s Empowerment
Type: Book
ISBN: 978-1-78714-426-2

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