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Article
Publication date: 17 July 2020

It has come to the attention of the publisher that the article Zeroual, I. and Lakhouana, A. (2020), “MulTed: a multilingual aligned and tagged parallel corpus”, published in…

Abstract

It has come to the attention of the publisher that the article Zeroual, I. and Lakhouana, A. (2020), “MulTed: a multilingual aligned and tagged parallel corpus”, published in Applied Computing and Informatics, https://doi.org/10.1016/ACI-j.aci.2018.12.003 was published twice due to a production error while onboarding the journal. The original article can be seen here: https://doi.org/10.1016/j.aci.2018.12.003

Details

Applied Computing and Informatics, vol. no.
Type: Research Article
ISSN: 2210-8327

Article
Publication date: 24 May 2024

Shupeng Liu, Jianhong Shen and Jing Zhang

Learning from past construction accident reports is critical to reducing their occurrence. Digital technology provides feasibility for extracting risk factors from unstructured…

Abstract

Purpose

Learning from past construction accident reports is critical to reducing their occurrence. Digital technology provides feasibility for extracting risk factors from unstructured reports, but there are few related studies, and there is a limitation that textual contextual information cannot be considered during extraction, which tends to miss some important factors. Meanwhile, further analysis, assessment and control for the extracted factors are lacking. This paper aims to explore an integrated model that combines the advantages of multiple digital technologies to effectively solve the above problems.

Design/methodology/approach

A total of 1000 construction accident reports from Chinese government websites were used as the dataset of this paper. After text pre-processing, the risk factors related to accident causes were extracted using KeyBERT, and the accident texts were encoded into structured data. Tree-augmented naive (TAN) Bayes was used to learn the data and construct a visualized risk analysis network for construction accidents.

Findings

The use of KeyBERT successfully considered the textual contextual information, prompting the extracted risk factors to be more complete. The integrated TAN successfully further explored construction risk factors from multiple perspectives, including the identification of key risk factors, the coupling analysis of risk factors and the troubleshooting method of accident risk source. The area under curve (AUC) value of the model reaches up to 0.938 after 10-fold cross-validation, indicating good performance.

Originality/value

This paper presents a new machine-assisted integrated model for accident report mining and risk factor analysis, and the research findings can provide theoretical and practical support for accident safety management.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 17 September 2024

Søren Skjold Andersen, Mahesh C. Gupta and Diego Augusto de Jesus Pacheco

Charles Sanders Peirce (1839–1914), recognized as the father of philosophical pragmatism, has been described as a philosopher’s philosopher. Eliyahu Moshe Goldratt (1947–2011)…

Abstract

Purpose

Charles Sanders Peirce (1839–1914), recognized as the father of philosophical pragmatism, has been described as a philosopher’s philosopher. Eliyahu Moshe Goldratt (1947–2011), considered the father of the management philosophy theory of constraints (TOC), has been described as being, first and foremost, a philosopher. The TOC body of knowledge is mainly preserved as concrete methodologies used in the management discipline. By examining the foundational elements of synechism and the TOC, the purpose of this study is to investigate the intellectual connections between the arguments and legacies of Goldratt and Peirce. Although this connection is worthy of much further investigation, the research emphasizes the possible implications from a management philosophy perspective.

Design/methodology/approach

Based on a “review with an attitude,” the authors first examined the foundations of Goldratt’s TOC through the lens of Peirce’s synechism. Next, the authors then examined how the study of Peirce combined with a selection of contemporary research in the management and organizational studies domain could point out a direction toward completing Goldratt’s unfinished intellectual work to establish a unified science management while addressing some of the current gaps in the TOC body of knowledge.

Findings

Major findings show that synechism’s growth may extend TOC knowledge, improving managerial practice in organizations. Findings on the convergent ideas of both also reveal that Goldratt valued all synechism categories, emphasizing the importance of not overlooking Firstness. Furthermore, the study analyzes the abductive inference demonstrated in the two use cases, introducing an additional metaphor to the management of organizational systems inspired by Peirce’s philosophical concepts. The research concludes that incorporating TOC and synechism principles can enhance management and organizational practices and enrich management philosophy and theories.

Research limitations/implications

This pioneering research opens promising opportunities to draw parallels between Peirce and Goldratt. Interdisciplinary collaboration will enhance the rigor and validity of integrating synechism and TOC. Experts in organizational behavior, systems theory and complexity science can provide valuable insights into this debate, while practitioners and consultants could help identify barriers and opportunities for integrating synechistic principles.

Practical implications

The study proposes a novel abductive approach using Peirce’s cable metaphor as an initial framework to build a unified science of management based on evolutionary stages: TOC, common sense and connectedness.

Originality/value

This research reinforces the argument that contemporary management practices need philosophical thinking. The authors argue that re-evaluating the foundations of management thought enriches the decision-making process in organizations and the understanding of contemporary theories in management and organizational studies.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 6 December 2023

Rida Belahouaoui and El Houssain Attak

This study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco’s unique socio-economic…

Abstract

Purpose

This study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco’s unique socio-economic context, with the goal of uncovering strategies to enhance tax compliance.

Design/methodology/approach

Using the Delphi method, this study engaged tax experts in the Moroccan context to explore the impact of taxpayers’ perception of fairness, tax rates and tax burden on compliance. Their responses were gathered and analyzed with the aid of IRaMuTeQ software, which helped the authors identify themes relevant to the research question.

Findings

The preliminary results indicate a positive correlation between perceptions of tax fairness and compliance behavior, corroborating earlier studies conducted in different contexts. Notably, a substantial majority of Moroccan taxpayers perceive the current tax system as inequitable, deeming tax rates too high and the tax burden unfairly distributed among various taxpayer categories. This perception potentially influences their voluntary tax compliance behavior.

Practical implications

The findings have significant policy implications for the Moroccan Government and stakeholders. They suggest that by improving tax fairness, particularly by aligning tax assessment and payment modalities for employees, civil servants and small to medium enterprises, policymakers can encourage higher voluntary tax compliance, thereby potentially enhancing the efficiency of the Moroccan tax system.

Originality/value

This study adds to the existing body of knowledge by exploring the dynamics of tax fairness and compliance behavior in Morocco, a context which has been significantly understudied.

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: 10 September 2024

Pengfei Pan and Yue Melody Yin

The key purpose of this study is to systematically examine the landscape of education research funded by the National Plan of Educational Research Funding (NPERF) in China. The…

Abstract

Purpose

The key purpose of this study is to systematically examine the landscape of education research funded by the National Plan of Educational Research Funding (NPERF) in China. The study aims to: (1) identify the thematic focus areas that reflect the national education agenda, (2) analyze the general funding patterns of education research projects and (3) gain insights into the distinctive nature of the research agenda in China. The study employs a rigorous data-driven approach to offer valuable insights into the dynamic discourses within the field of education research in China, which has received relatively little attention despite its potential significance.

Design/methodology/approach

In this study, we utilized word co-occurrence analysis and corpus-based frequency analysis to analyze the research projects funded by the National Plan of Educational Research Funding (NPERF) from 2011 to 2020.

Findings

The key characteristics of these projects highlight the focus on higher education research, addressing the interests of specific cohorts of students, teachers and disadvantaged populations. Furthermore, these projects demonstrate a remarkable responsiveness to the policy needs of the country and a robust inclination toward an international comparative framework.

Research limitations/implications

The findings offer valuable insights into the landscape and features of funded education research in China, revealing a strong emphasis on addressing practical needs and enhancing the capacity of the education system in the country.

Originality/value

This paper presents a systematic examination of the topics covered in funded research under the National Plan of Educational Research Funding (NPERF) scheme from 2011 to 2020. It contributes to the advancement of understanding regarding knowledge traditions and practices in the Chinese context. Methodologically, this paper is the first in the literature to be prototyped with a word co-occurrence analysis approach to systematically investigate the funded education research in China. Additionally, it includes the development of a comprehensive corpus list to uncover the key characteristics of the funded projects. The analysis provides unique insights into the priorities and directions of education research supported by the Chinese government, which are of potential interest to international readers.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 23 September 2024

Tamar Barkay

This paper aims to explore the potential relationship between internal corporate social responsibility (CSR) and the decline of organised labour in countries of the global North…

Abstract

Purpose

This paper aims to explore the potential relationship between internal corporate social responsibility (CSR) and the decline of organised labour in countries of the global North. Given the opposing trends since the late 20th century and the widespread adherence of internationally recognised labour standards in CSR codes, standards, and reporting frameworks, questions arise about the disparity between CSR rhetoric and practice regarding the collective rights of in-house employees. The paper further explores the tendency in CSR scholarship to overlook violations of collective rights for in-house employees in the global North.

Design/methodology/approach

To examine whether there is an elective affinity between the rise of CSR and the decline of organised labour, the paper uses a discursive institutionalism approach, providing a meta-theoretical analysis of academic literature on internal CSR. A scoping review methodology was used to identify relevant literature and compile it into an empirical corpus for a metatheoretical analysis. The empirical corpus, consisting of 38 articles, was generated through a Google Scholar (GS) search guided by the following questions: (1) What are the dominant conceptual framings of internal CSR? (2) What are the dominant roles and practical aspects of internal CSR?

Findings

The paper identifies two key disparities in the literature: (1) between rhetoric and practice regarding the collective rights of in-house employees in the global North and (2) between the extensive CSR research on violations of collective rights of value chain workers and the limited attention to in-house employees’ collective rights. The analysis highlights two factors contributing to these disparities: the integration of internal CSR into the corporate managerial toolbox and the distinction in CSR discourse between core labour standards and workplace issues. The analysis shows that internal CSR has an elective affinity with the decline of organised labour.

Research limitations/implications

While scoping reviews are often standalone studies, this paper used the methodology for its stated purpose. Limitations include the broad span of internal CSR across various academic fields and reliance solely on GS. Measures taken to enhance inclusivity were unlimited review period, refined inclusion criteria and keywords during the selection process and cross-checks of cited articles.

Social implications

Considering the implications of the decline of organised labour on workers’ collective voice, poverty and the distribution gap in wealth and income, this paper suggests that for CSR to play a significant role in advancing sustainable social justice, scholars and practitioners should look at ways to reduce the disparity between rhetoric and practice regarding employees’ voice and collective rights.

Originality/value

The paper lays the foundation for a better understanding of the potential links between internal CSR and the decline of organised labour. It addresses a gap in the literature on the interrelations between CSR and organised labour in the global North and proposes root causes of this gap. This contribution enriches the scarce literature exploring the potential elective affinity between CSR and transformations in the global economy and labour markets since the late 1980s. Finally, the paper deepens the understanding of the implications of CSR for employees’ collective rights and voice as well as for organised labour.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 20 August 2024

Francie Lange, Lukas Hesse, Dominik K. Kanbach and Sascha Kraus

Literature on entrepreneurial resourcefulness (ER) has grown constantly in the last two decades. ER is a construct that describes the specific behavior of entrepreneurs, focusing…

Abstract

Purpose

Literature on entrepreneurial resourcefulness (ER) has grown constantly in the last two decades. ER is a construct that describes the specific behavior of entrepreneurs, focusing on the generation and deployment of resources to pursue an opportunity. Since the ER literature has expanded and diversified, the purpose of this study is to integrate its findings with existing knowledge about the construct.

Design/methodology/approach

The study applies a systematic literature review approach, following the methodology of Tranfield et al. (2003). The authors identify and synthesize 31 studies focusing on ER.

Findings

The literature on ER can function on four different levels: (1) individual, (2) organizational, (3) contextual, and (4) effectual level. Studies on ER concentrate on either the individual or the organizational level, with the contextual and effectual levels appearing as additional study categories for the studies. Behind this categorization, research views ER either as an antecedent influencing a specific effect or as an outcome resulting from a particular context.

Originality/value

This paper is the first of its nature, structuring the existing ER research and proposing a research agenda on ER with seven concrete research avenues and their research questions. Based on the systematic literature review, the authors develop a framework consolidating the interrelations of the different levels.

Details

New England Journal of Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2574-8904

Keywords

Open Access
Article
Publication date: 5 July 2024

Matteo Corciolani

This article explores brand positioning and authenticity within the global-local continuum, utilizing the evolution of the Italian rock band, Måneskin, as a case study.

Abstract

Purpose

This article explores brand positioning and authenticity within the global-local continuum, utilizing the evolution of the Italian rock band, Måneskin, as a case study.

Design/methodology/approach

Employing Greimas’s (1987) semiotic framework, I analyze social media and media articles on Måneskin’s success, unveiling consumer perceptions of global, local and intermediate brand positionings and related authenticity dimensions. I particularly uncover a narrative centered on “global” versus “local” brand positioning and their counterparts (i.e. “not global” and “not local”), forming a semiotic square.

Findings

In the “global” perception, the band is evaluated in terms of conforming to global standards, while, in the “local” understanding, the emphasis shifts to connections to local roots. In the “glocalization” perspective (global and local), the band’s activities are assessed concerning an integration between global conformity and local connections. The “glalienation” viewpoint (neither global nor local) is related to consistency, in the sense of being unique and avoiding a commitment to either global or local values. The data also highlight issues of inconsistency regarding brand positioning’s contradictions, such as the band’s incoherently merging local and non-local elements.

Originality/value

The proposed structural semiotics approach enriches previous theories by examining authenticity within global-local dynamics, offering insights into various authenticity dimensions and their interplay. It underlines shifts in authenticity perceptions and challenges binary brand positioning, advocating for strategic placement across the global-local continuum. Moreover, it emphasizes leveraging cultural elements and semiotics to effectively communicate authenticity.

Details

International Marketing Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-1335

Keywords

Article
Publication date: 29 July 2024

Rafaela Cabral Almeida Trizotto, Leandro da Silva Nascimento, Josiane Piva Testolin da Silva and Paulo Antônio Zawislak

Challenges related to sustainability have increasingly become pivotal in the realm of business strategy and innovation. Nevertheless, the incorporation of sustainability…

Abstract

Purpose

Challenges related to sustainability have increasingly become pivotal in the realm of business strategy and innovation. Nevertheless, the incorporation of sustainability principles into business strategies and innovative practices remains a subject of ongoing scholarly debate. This paper aims to undertake a thematic literature review on this theme.

Design/methodology/approach

Data were gathered from the Scopus, Web of Science and Science Direct databases. The final sample comprised 85 papers. For analytical purposes, this study adopted topic modeling using Latent Dirichlet Allocation (LDA) methodology.

Findings

The authors identified five dominant topics concerning the relationship between sustainability, innovation and business strategy. Through a cross-analysis of these topics, the authors theorize that a sustainable innovation strategy encompasses three complementary and interdependent dimensions: capabilities, management and firm. Building on this analysis, the authors outline a research agenda aimed at further exploration and advancement of this theme.

Practical implications

This review enhances the synthesis of research on the theme, prompting reflections on how companies can initiate innovative sustainable actions that align with their business strategy. Additionally, the authors identify specific elements that require improvement to enhance each of the three dimensions of sustainable innovation strategies, such as eco-efficiency, circular economy and the adoption of innovative business models oriented toward services/servitization.

Social implications

By interweaving sustainability with innovation and business strategy, this study underscores the critical topics that companies and public policymakers should address to support sustainable development at the national level.

Originality/value

While previous literature reviews have focused on the dyadic relationships between sustainability and strategy, or sustainability and innovation, this study extends the boundaries of knowledge by integrating these three concepts into a hybrid theoretical stream.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 29 September 2023

Burak Doğan and Sinan Ertemel

This study aims to analyze notable distribution dispute cases from Islamic law history. The authors will assess these alongside resolutions proposed by historical authorities…

Abstract

Purpose

This study aims to analyze notable distribution dispute cases from Islamic law history. The authors will assess these alongside resolutions proposed by historical authorities, some of which evolved into established Islamic case law. In addition, the authors intend to apply classic fair division rules to these cases, providing alternative solutions. Using a game-theoretical approach, the authors plan to compare Islamic solutions with traditional division rules through axiomatic analysis. The goal of this study is to systematically explore the unique principles underpinning Islamic distributions.

Design/methodology/approach

In this study, the authors collate Islamic inheritance law disputes involving conflicting claims, unresolvable by primary Islamic law sources, from historical and modern texts. The authors formally model these as claims problems, surplus-sharing problems and adapted claims problems. Concurrently, the authors gather the proposed solutions and historical backgrounds offered by the era’s authorities and jurists. These solutions are axiomatically generalized into rules, while the axioms characterizing distribution rules are checked if they are aligned with Islamic norms and values. This approach facilitates a comparison between Islamic distributions and classic division rules.

Findings

The 'Awl and Radd doctrines, used in Islamic inheritance law, are axiomatically equivalent to the Proportional Rule, a prevalent non-Jewish division rule. These doctrines present solutions impervious to manipulation by legal heirs through rights transfer, unlike other possible distributions. Ibn 'Abbas' solution for Awliyya cases uses sequential priorities and diverges uniquely from classic fair division rules in the literature. In addition, it is established that Abu Yusuf's (b. 729) distribution for a legal dispute is axiomatically identical to Abraham ibn Ezra's (b. 1089) division rule.

Research limitations/implications

There is a noticeable dearth of comprehensive studies investigating contentious disputes concerning resource claims within Islamic law. Many of these studies are lacking in-depth analyses of diverse cases, casting doubts on their reliability. As a result, a robust focus is needed on case collection prior to any analytical process. Future research should concentrate on collating instances of fair division problems throughout Islamic history, as well as separately collecting methods of Islamic sharing. This procedure may lead to the characterization of various Islamic regulations, thereby emphasizing distinct Islamic principles. In forthcoming studies, conducting an exhaustive axiomatic evaluation of the cases and proposed resolutions is imperative.

Practical implications

This research illuminates existing knowledge gaps, setting a course for novel research trajectories. It underlines the fair division literature’s oversight of disputes within Islamic law, despite the plentiful existence of contentious cases. The research underscores the relevance of cooperative game theory as a tool for dissecting Islamic legal disputes. By accounting for unique Islamic norms and principles, this study lays a foundation for a nuanced comprehension of the dynamics and outcomes of legal disputes. By integrating an interdisciplinary approach, this research strives to bridge the gap between game theory and Islamic law.

Social implications

Beyond addressing a significant research lacuna, this study carries extensive societal implications. By shedding light on enduring debates within Islamic law, it encourages a rejuvenated understanding of the evolution and interpretation of legal disputes. The axiomatic disparities between rulers’ and jurists’ methods provide invaluable insights within the Islamic context, bolstering the understanding of sociocultural dynamics that influence legal decision-making. This research has the potential to shape legal discourse, guide policymaking and spur scholarly, juristic and societal dialogue. Consequently, it may foster a more comprehensive and enlightened approach toward the resolution of legal disputes in Islamic law.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine Islamic law’s historical legal disputes from a game-theoretical standpoint. Existing studies rarely collect distribution disputes systematically, and none scrutinize the axiomatic rationales underlying authorities’ and jurists’ distributions, opting instead to focus on historical backgrounds. While the fair division literature extensively examines disputes, it often overlooks those originating from Islamic law, which presents a rich source of disputes that can be modeled as fair division problems. This research makes a distinct contribution by incorporating disputes from Islamic law into the existing body of cooperative game theory literature.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

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