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1 – 10 of 56
Article
Publication date: 25 October 2021

Ahmed Tlili, Fahriye Altinay, Zehra Altinay and Ye Zhang

This study aims to examine a topic of growing significance to hospitality and tourism scholars and practitioners – how emerging technologies can fulfill accessible hospitality and…

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Abstract

Purpose

This study aims to examine a topic of growing significance to hospitality and tourism scholars and practitioners – how emerging technologies can fulfill accessible hospitality and tourism services for people with disabilities.

Design/methodology/approach

A systematic review of the literature based on the Web of Science database and qualitative research were conducted. Specifically, bibliometric analysis and thematic analyzes of expert interviews were used. The obtained views from experts in the field further validated and enriched the obtained findings.

Findings

The primary topics of exploration in existing literature were identified, such as social networks and data-empowered services. The potential areas of further advances are also revealed such as the need for cross-country collaborations and potential gaps between scholarly and practitioner interest in the topic.

Research limitations/implications

This research is limited by the scope of adopted search keywords and databases.

Practical implications

This study offers vital practical implications for the future integration of emerging technologies to fulfill accessible hospitality and tourism. It also demonstrates the pressing need for more interconnected global collaborations for this important initiative.

Social implications

This study emphasizes how the hospitality and tourism industry could better leverage technological power to empower people with disabilities. It also points out the importance of an inclusive process for technology implementation for accessible hospitality and tourism services to fully represent the interests of disabled customers (including the consideration of their different backgrounds).

Originality/value

This study sheds light on the future research directions of technological empowerment of accessible hospitality/tourism. It also makes methodological contributions by demonstrating what bibliometric analysis has to offer to relevant fields of studies. The solicited views of experts in the field from different countries on the topic further add to the depth and value of the findings while demonstrating the combination of these two approaches as a promising mixed-methods route to produce richer and more robust findings.

Details

International Journal of Contemporary Hospitality Management, vol. 33 no. 12
Type: Research Article
ISSN: 0959-6119

Keywords

Abstract

Details

Explaining Growth in the Middle East
Type: Book
ISBN: 978-0-44452-240-5

Article
Publication date: 12 February 2021

Thilini Cooray, Samanthi Senaratne, Nuwan Gunarathne, Roshan Herath and Dileepa Neelangi Samudrage

This paper aims to examine the coverage of and trends in reporting content elements in the integrated reports of the Sri Lankan companies following the International Integrated…

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Abstract

Purpose

This paper aims to examine the coverage of and trends in reporting content elements in the integrated reports of the Sri Lankan companies following the International Integrated Reporting Framework (IIRF).

Design/methodology/approach

Based on a comprehensive checklist developed on the content elements of the IIRF, 171 corporate integrated reports were content-analyzed over a period of three years. The results were theorized subsequently using the legitimacy theory.

Findings

The study identifies that the extent of and trend in the coverage of content elements of the IIRF have increased during the period under consideration despite some under-addressed areas. It indicates that Sri Lankan companies are making progress in the preparation of integrated reports in line with the IIRF, which provides evidence in support of both strategic and institutional perspectives of the legitimacy theory because of the proactive actions taken by managers to acquire legitimacy along with the other normative and mimetic pressures available in the IR landscape.

Originality/value

This is one of the first studies that evaluate the compliance of IR adopters with the IIRF overtime in the entirety of a single country. It also develops a comprehensive index to capture the disclosure requirements of IR and extends the analysis to a voluntary context using both strategic and institutional perspectives of the legitimacy theory.

Details

Journal of Financial Reporting and Accounting, vol. 20 no. 3/4
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 9 November 2022

Abdellatif Hussein Abogazia, Hafiza Aishah Hashim, Zalailah Salleh and Abdou Ahmed Ettish

This study aims to investigate the moderating effect of external financing needs on the relationship between the disclosure level of integrated reporting (IR) and firm value using…

Abstract

Purpose

This study aims to investigate the moderating effect of external financing needs on the relationship between the disclosure level of integrated reporting (IR) and firm value using evidence from Egypt.

Design/methodology/approach

This study uses a panel regression analysis for a matched sample of 50 companies listed on the Egyptian Stock Exchange (EGX), specifically from EGX100. The sample covers four years (2017–2020). The current study uses content analysis to measure IR and Tobin’s Q as a proxy for firm value.

Findings

The findings reveal a significant positive relationship between the disclosure level of IR and firm value. In addition, the authors find that external financing needs moderate the relationship between IR and firm value. It is concluded that the higher the disclosure level of IR content, the higher the firm’s value, and that this relationship strengthens in firms with high needs for external financing.

Practical implications

Several practical implications can be derived from the results of the current study. Policymakers and regulators can impose mandatory requirements for IR in Egypt. It also opens new insights for board members, managers, analysts and auditors in forming financing decisions based on annual reports.

Originality/value

The present study has a novel insight from a developing country and significant contributions to the extant literature. The study provides empirical evidence from an emerging economy and an insight into how external financing can be used for firms with different levels of IR. It also provides a comprehensive disclosure index to estimate the level of IR.

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: 13 July 2022

N.L.E. Abeywardana, S. M. Ferdous Azam and L.T. Kevin Low

This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and…

Abstract

Purpose

This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and management involvement, cross-functional integration and integral link between capitals and strategies.

Design/methodology/approach

This study is cross-sectional and uses a mixed-method approach. The empirical data for the quantitative approach were collected from the 129 public companies listed on Colombo Stock Exchange in Sri Lanka. The personale responsible for preparing the annual report are selected as the respondents of this study. This study used partial least square modelling to test the hypotheses. The quantitative approach results are triangulated across a qualitative research approach in semi-structural interviews with ten responsible officers of integrated reporting practices.

Findings

The central finding of this study is the significant positive relationship between integrated thinking and integrated reporting practice. The qualitative results supported the quantitative findings and show that board and management involvement, cross-functional integration and integral link between capital and strategy enhance the integrated reporting practice. Top management and board management have positive beliefs about the integrated reporting practice; they initiate, encourage, influence, involve and support it. Furthermore, all company departments are involved with the integrated reporting led by the finance department and practice good coordination, communication and collaboration between departments. Moreover, it also evidenced their concern about the linkage between capital and strategy and how they do it in their organisation when practising integrated reporting.

Research limitations/implications

The firms which intend to practice or enhance integrated reporting will be benefited from this study. Hence, this research assists in constructing IT through the direct role of the board and senior leadership, breaking down silos to diffuse IR throughout structures and processes, and concentrating on strategies while managing their capitals and relationships over the long term.

Originality/value

This study provides the initial quantitative empirical evidence on the impact of integrated thinking on integrated reporting practice. To the best of the authors’ knowledge, this study is the first to operationalise both integrated thinking and integrated reporting based on a questionnaire that developed and tested both constructs as higher-order reflective formative and on the relationship between integrated thinking and integrated reporting. The mixed-method approach to examine the relationship between integrated thinking and integrated reporting provides additional insights into the existing literature.

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: 7 March 2022

Emma Winston, Ahmed Shahriar Ferdous, Ruth Rentschler, Fara Azmat and Nichola Robertson

This study aims to elucidate the value creation process within a culturally diversified museum (CDM), which aims to achieve social inclusion, i.e. bridging the social divide…

Abstract

Purpose

This study aims to elucidate the value creation process within a culturally diversified museum (CDM), which aims to achieve social inclusion, i.e. bridging the social divide between mainstream and minority communities, through the integration of CDM’s and visitors’ resources. Using service logic (SL) theory as the theoretical lens, we aim to unveil the CDM’s unique service provider and customer (visitor) resources, the corresponding resource integration process that explains value co-creation and co-destruction and the resultant value outcomes for social inclusion.

Design/methodology/approach

A case study of an Australian CDM is used, involving various qualitative data sources, including depth interviews, focus groups, visitor book content analysis, on-site observation and participation in the CDM’s events and forums.

Findings

The findings provide insights into the unique CDM and visitor resources that are integrated to achieve value outcomes that foster social inclusion. However, the results suggest that alongside value co-creation, co-destruction can unfold, causing a (mis)alignment with the aim of the CDM to bridge the social divide between mainstream and minority communities.

Practical implications

This study’s findings offer salient implications for CDMs and similar service providers that enables social inclusion and policymakers.

Originality/value

This study contributes to the service domain by highlighting the importance of the alignment between provider and customer resources to co-create value within a culturally diversified context. That is, CDMs can learn from the misalignment of their resources and those of their visitors to improve their resource offerings and achieve greater social inclusion outcomes in the future.

Details

European Journal of Marketing, vol. 56 no. 3
Type: Research Article
ISSN: 0309-0566

Keywords

Content available
Book part
Publication date: 6 November 2023

Abstract

Details

Higher Education in Emergencies: International Case Studies
Type: Book
ISBN: 978-1-83797-345-3

Article
Publication date: 17 December 2019

B.J. Gireesha and S. Sindhu

Fully developed Casson fluid flow through vertical microchannel is deliberated in the presence of thermal radiation. The two predominant features of micro scale phenomenon such as…

Abstract

Purpose

Fully developed Casson fluid flow through vertical microchannel is deliberated in the presence of thermal radiation. The two predominant features of micro scale phenomenon such as velocity slip and temperature jump are considered. The paper aims to discuss this issue.

Design/methodology/approach

The governing equations of the physical phenomenon are solved using Runge–Kutta–Fehlberg fourth fifth order method.

Findings

The outcome of the present work is discussed through graphs. This computation shows that entropy generation rate decreases with enhancing wall ambient temperature difference ratio and fluid wall interaction parameter. Also, it is found that Bejan number is fully retarded with rise in fluid wall interaction parameter. Enhancement in heat transfer or Nusselt number is achieved by increasing the wall ambient temperature ratio and fluid wall interaction parameter.

Originality/value

Casson liquid flow through microchannel is analyzed by considering temperature jump and velocity slip. This computation shows that entropy generation rate decreases with enhancing wall ambient temperature difference ratio.

Details

Multidiscipline Modeling in Materials and Structures, vol. 16 no. 4
Type: Research Article
ISSN: 1573-6105

Keywords

Article
Publication date: 26 May 2020

S. Sindhu, B.J. Gireesha and G. Sowmya

This report offers the detailed investigation of Couette–Poiseuille flow of nanoliquid with varying viscosity. The analysis is carried out by considering flow between two parallel…

Abstract

Purpose

This report offers the detailed investigation of Couette–Poiseuille flow of nanoliquid with varying viscosity. The analysis is carried out by considering flow between two parallel plates in a rotating permeable channel with the aid of nonlinear thermal radiation and Hall effect. The predominant equations governing the physical phenomenon are demonstrated using the Buongiorno model.

Design/methodology/approach

Numerical computation for the demonstrated physical problem is achieved through the implementation of the Runge–Kutta–Fehlberg fourth–fifth-order method along with shooting technique.

Findings

The theoretical view of Brownian motion, nonlinear radiation, Hall effect and thermophoresis parameter is presented graphically.

Originality/value

It is revealed that flow velocity increases with the upper wall motion parameter and magnetic field. Also, it is established that an increase in the Nusselt number is achieved for increasing values of nonlinear radiation parameter.

Details

Multidiscipline Modeling in Materials and Structures, vol. 16 no. 6
Type: Research Article
ISSN: 1573-6105

Keywords

Article
Publication date: 27 March 2020

S. Sindhu, B.J. Gireesha and G. Sowmya

The influence of radiation on nanoliquid flow through a vertical microchannel in the presence of heat source is examined. This study aims to investigate the efficiency of…

Abstract

Purpose

The influence of radiation on nanoliquid flow through a vertical microchannel in the presence of heat source is examined. This study aims to investigate the efficiency of multi-walled carbon nanotube (MWCNT) considering water and engine oil as base fluid.

Design/methodology/approach

Nondimensional variables are used to obtain the dimensionless physical model. The solutions are computed numerically via Runge–Kutta–Fehlberg integration scheme.

Findings

It is established that (knf/kf)Lamina > (knf/kf)Column > (knf/kf)Tetrahedron > (knf/kf)Hexahedron > (knf/kf)Sphere.

Originality/value

Thermal conductivity of MWCNT is analyzed using different models. Also, it is remarked that Xue model exhibits higher thermal conductivity for MWCNT compared to Maxwell model, Yu-Choi model and Hamilton-Crosser model.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 30 no. 12
Type: Research Article
ISSN: 0961-5539

Keywords

1 – 10 of 56