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1 – 10 of 119
Article
Publication date: 1 December 2004

Rachel Crane

Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and…

1177

Abstract

Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and interpretations of the life of Woody Guthrie.

Details

Collection Building, vol. 23 no. 4
Type: Research Article
ISSN: 0160-4953

Keywords

Article
Publication date: 1 November 2006

John Guthrie and Anna Guthrie

The purpose of the paper is to draw attention to an area of research that has considerable potential for academic researchers in the disciplines of retailing and distribution…

1822

Abstract

Purpose

The purpose of the paper is to draw attention to an area of research that has considerable potential for academic researchers in the disciplines of retailing and distribution studies.

Design/methodology/approach

The methodology adopted was an overview of existing literature with a view to identifying possible trends in research in the area of loss prevention.

Findings

The paper identifies an extensive body of existing literature and provides an indication of areas for future research in loss prevention.

Practical implications

The implications of these key issues are significant to the measurement of shrinkage in terms of the scope across the business from which shrinkage needs to be considered. This finding highlights the need to consider shrinkage as a systemic issue that extends across a business from design, through planning to operational execution. It also identifies the impact of shrinkage on increasing cost and depressing sales and considers the responsibility of management teams in addressing these matters.

Originality/value

This paper is an original discussion on the topic and thus of value to the academic community. It is also of value to the practitioner community as it highlights the importance of developing relationships with the academic community.

Details

International Journal of Retail & Distribution Management, vol. 34 no. 11
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 1 July 2006

John Guthrie, Anna Guthrie, Rob Lawson and Alan Cameron

This paper seeks to explore the rationale for, and development of, farmers' markets in New Zealand. The paper is based on and extends previous industry reports.

6150

Abstract

Purpose

This paper seeks to explore the rationale for, and development of, farmers' markets in New Zealand. The paper is based on and extends previous industry reports.

Design/methodology/approach

The research in this paper is viewed in the context of the dominance of globalised business in the food production and retailing process. Semi‐structured interviews and case studies were used to elicit the opinions, perceptions and attitudes of market managers, producers/growers, and customers.

Findings

It was found in the paper that farmers' markets provide additional outlets for entrepreneurial small‐scale farmers and producers, alternatives for consumers, and opportunities for communities, while their rapid growth is presenting challenges for some large competitors.

Originality/value

The paper finds that farmers' markets may be an important harbinger of the second industrial revolution where there is renewed respect for those small‐scale producers who meet the needs of discerning consumers.

Details

British Food Journal, vol. 108 no. 7
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 1 April 1957

WILLIAM J. HAMILTON

Having discussed amiably with the editor the importance of women in the American library field, he responded with a request for some of my memories of individual ladies whom I had…

Abstract

Having discussed amiably with the editor the importance of women in the American library field, he responded with a request for some of my memories of individual ladies whom I had known professionally and for whom I had high regard. First I must admit that my field has been the public library and the activities of state libraries and library commissions in the extension of public library service. Undoubtedly in university and endowed reference libraries the men in the field showed up more prominently just as they did in activities and decisions of the American Library Association. However, when John Cotton Dana spoke cogently at a conference we did not forget the equally forceful and intelligent Beatrice Winser who had so great a part in running the Newark Public Library of which Mr. Dana was director. This is but one example plucked at random and I do not like to have these indispensable co‐workers ignored.

Details

Library Review, vol. 16 no. 4
Type: Research Article
ISSN: 0024-2535

Article
Publication date: 1 October 1912

THE recent Home Office Return showing the names of all places in the British Isles in which the Public Libraries Acts have been adopted, and supplying the statistical information…

Abstract

THE recent Home Office Return showing the names of all places in the British Isles in which the Public Libraries Acts have been adopted, and supplying the statistical information regarding issues, income and expenditure, etc., is an interesting testimony to the extent to which the Public Library has entered into the life of the community. The summary of the statistics (which are for the year ending 31st March, 1911) gives the following results. The population of the places in which the Acts have been adopted is 26,370,582; the total number of volumes in the libraries is 10,995,115 (of which 3,366,549 are in reference libraries); the total issue is 54,690,222; and the total expenditure is £814,932. These figures vary considerably from other recent surveys, but this is caused by the method of compilation of the Return. Duly recorded reference issues are included, for example, and no allowance is made for the millions of unrecorded references. According to this Return there are six library systems in the British Islands issuing over one million volumes per annum. These systems are as follows:—

Details

New Library World, vol. 15 no. 4
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 19 October 2012

Lino Cinquini, Emilio Passetti, Andrea Tenucci and Marco Frey

The purpose of this paper is to investigate the content, frequency and quality of intellectual capital voluntary disclosure (ICVD) and the changes that took place over two years…

2240

Abstract

Purpose

The purpose of this paper is to investigate the content, frequency and quality of intellectual capital voluntary disclosure (ICVD) and the changes that took place over two years (2005 and 2006) in a sample of 37 sustainability reports published by Italian listed companies.

Design/methodology/approach

The intellectual capital framework consists of three levels: “IC categories”, “IC items” and “IC indicators”, while content analysis was performed using a quality multidimensional scheme composed of three disclosure profiles, namely, time orientation, nature of information and type of information.

Findings

The findings evidence a high and increasing incidence over time of ICVD, with strong emphasis on human capital disclosure, which represents the most reported category, followed by relational and organisational capital. ICVD is mainly expressed in non‐financial, quantitative and non‐time‐specific terms with a low level of forward‐looking information.

Research limitations/implications

This study is based on a small sample of sustainability reports; the content analysis process entails some subjective judgments.

Practical implications

From a firm perspective, sustainability reports can be used in synergy with annual reports and other public and private documents to provide IC information. From a user perspective, sustainability reports can be used to acquire IC information over and above information acquired from other documents.

Originality/value

Sustainability reports and ICVD quality have thus far been investigated only to a limited extent. The paper also discusses the potential of ICVD in sustainability reports from a user perspective.

Details

Journal of Intellectual Capital, vol. 13 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

Book part
Publication date: 12 March 2020

Valentina Beretta, Maria Chiara Demartini and Sara Trucco

Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the…

Abstract

Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the contribution of different forms of capital to the firm’s value creation. Drawing on both legitimacy and voluntary disclosure theory, the main purpose of this study is to examine the extent to which a company’s environmental, social, and governance (ESG) performance affects the content and semantic properties of intellectual capital disclosure (ICD) found in IRs.

To test theoretical hypotheses, content and tone analysis is used to assess the disclosure strategy associated with ICD, whereas a regression analysis tests the variation in semantic properties of ICD according to firms’ ESG performance. A total of 79 reports by European listed firms from 2011 to 2016 were downloaded via the Integrated Reporting Emerging Practice Examples Database and analyzed.

Results show that ESG performance contributing more to optimistic ICD tone is governance, although in mixed ways. Integrating vision and strategy positively contributes to ICD tone, whereas information on poor treatment of shareholders’ rights tends to be manipulated and associated with an optimistic tone of the ICD. Moreover, eco-efficient product innovation and healthy and safe job conditions play a positive role in enhancing optimistic ICD tone.

This chapter contributes to the current literature on voluntary disclosure by introducing new evidence on the disclosure strategy in IR. By analyzing the effect of the single dimensions of ESG performance on ICD tone, this study extends respectively ESG literature.

Details

Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
Type: Book
ISBN: 978-1-83867-964-4

Keywords

Article
Publication date: 3 July 2017

Shengli Yu and Anna Lee Rowe

The purpose of this paper is to explore the motivations underpinning recent evolving corporate social and environmental reporting (CSER) among enterprises in China through the…

1162

Abstract

Purpose

The purpose of this paper is to explore the motivations underpinning recent evolving corporate social and environmental reporting (CSER) among enterprises in China through the lenses of senior managers.

Design/methodology/approach

Using the interpretive tenets of engagement research, semi-structured in-depth interviews were adopted to explore the perceptions of senior managers from 21 large companies in various industries. The aim is to make sense of the emerging CSER phenomenon occurring in the field through engagement, observation and penetrating interviews.

Findings

The findings identify the main enablers driving CSER in China as: regulations and government influence; management awareness; benefits to company image; peer pressure/reporting by peers and public pressure on controversial companies. Guided by a system-based theoretical framework in terms of motivations for CSER, this study offers insights into the effectiveness of using widely adopted Western-based theoretical approaches in a Chinese context where companies operate against a different socio-economic, political, regulatory and cultural backdrop.

Research limitations/implications

The deep-rooted face (Mianzi) culture has the potential to influence managers to portray a positive image about their companies and themselves.

Originality/value

This engagement-based study is one of the few initiatives exploring managerial perceptions of CSER in China that adds to the scant literature pertaining to rich “emic” data in accounting, encompassing cultural influence by applying systems-oriented theoretical framework. The stimulus for CSER identified are useful for regulators and organizations to better comprehend how to set effective policies that promote CSER and fit the distinctive institutional characteristics of China.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 18 December 2023

Orlando Troisi, Anna Visvizi and Mara Grimaldi

Industry 4.0 defines the application of digital technologies on business infrastructure and processes. With the increasing need to take into account the social and environmental…

1241

Abstract

Purpose

Industry 4.0 defines the application of digital technologies on business infrastructure and processes. With the increasing need to take into account the social and environmental impact of technologies, the concept of Society 5.0 has been proposed to restore the centrality of humans in the proper utilization of technology for the exploitation of innovation opportunities. Despite the identification of humans, resilience and sustainability as the key dimensions of Society 5.0, the definition of the key factors that can enable Innovation in the light of 5.0 principles has not been yet assessed.

Design/methodology/approach

An SLR, followed by a content analysis of results and a clustering of the main topics, is performed to (1) identify the key domains and dimensions of the Industry 5.0 paradigm; (2) understand their impact on Innovation 5.0; (3) discuss and reflect on the resulting implications for research, managerial practices and the policy-making process.

Findings

The findings allow the elaboration of a multileveled framework to redefine Innovation through the 5.0 paradigm by advancing the need to integrate ICT and technology (Industry 5.0) with the human-centric, social and knowledge-based dimensions (Society 5.0).

Originality/value

The study detects guidelines for managers, entrepreneurs and policy-makers in the adoption of effective strategies to promote human resources and knowledge management for the attainment of multiple innovation outcomes (from technological to data-driven and societal innovation).

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 2 May 2017

Md Moazzem Hossain, Mahmood Ahmed Momin, Anna Lee Rowe and Mohammed Quaddus

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

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Abstract

Purpose

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

Design/methodology/approach

Using a mixed-methods approach, the paper attempts to understand what corporate social and environmental issues Bangladeshi firms are reporting and why. The paper first explores the motivations for CSER in line with O’Dwyer’s (2003) proposed classifications of proactive and reactive motivations through interviews and frames its findings using stakeholder theory. To provide a more holistic view, content analysis adapted from CSR Asia (2008) categorization (broadly guided by GRI) was conducted to enhance findings from engagement-based interviews with managers.

Findings

The paper finds that “community investment and development” and “governance codes and policies” received the highest amount of disclosure, while the least amount of disclosure was found in the “workplace/human rights” category. Although a philanthropic tone was found behind “community investment”, such as poverty alleviation activities, disclosure in this area is mostly motivated by proactive rationales with enlightened self-interest and image-building activities. In terms of reactive motivations underpinning CSER, the paper finds that companies also report reactively to reduce pressure from powerful stakeholders such as international buyers and government agencies. Contrary to other studies regarding reactive motivations, the authors argue that a director’s proactive motivation is the prime determinant of CSER in a developing country. They also argue that low-level disclosures on workplace environment/human rights need to be given more importance by policymakers, management and other relevant stakeholders.

Originality/value

To the best of the authors’ knowledge, the study is one of the few engagement-based field studies that uses a mixed-methods approach to seek managerial perspectives in an attempt to understand CSER practices in an emerging country context.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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