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Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the…

Abstract

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

Keywords

Book part
Publication date: 10 July 2014

Klaus Beiter

Scholarly excellence in higher education depends in part on the ability of members of the academic community to be able to travel abroad, to return home and to move freely within…

Abstract

Scholarly excellence in higher education depends in part on the ability of members of the academic community to be able to travel abroad, to return home and to move freely within a state for the purposes of study, teaching and research. Articles 12 and 13 of the International Covenant on Civil and Political Rights of 1966 protect the right to freedom of movement and the right of aliens not to be arbitrarily expelled from a state, respectively. Any person may rely on these provisions to claim various stated entitlements related to freedom of movement. International human rights law does not, however, offer (clear) protection where an alien wishes to enter a state. It appears, however, that Article 26 of the International Covenant on Civil and Political Rights, prohibiting discrimination on the ground of, amongst other things, ‘political or other opinion’, may be relied on to prevent states from restricting the entry of scholars solely on the basis of the academic opinions they hold or views they have expressed. The right to freedom of movement of scholars – conceived as a right to academic mobility – forms a part of the right to academic freedom. International human rights law does not accord express protection to this right. Whereas the right to freedom of opinion and expression in Article 19 of the International Covenant on Civil and Political Rights may be relied on to protect a multitude of facets covered by the right to academic freedom, Article 13 of the International Covenant on Economic, Social and Cultural Rights of 1966 on the right to education may, in fact, be seen to constitute a complete locus for the right to academic freedom.

Details

Academic Mobility
Type: Book
ISBN: 978-1-78350-853-2

Case study
Publication date: 4 December 2017

Akhileshwar Pathak

The case discusses the issues related to Zee Tele Films Limited's claims that the Board of Cricket Control of India was “state” and could act arbitrarily in the award of…

Abstract

The case discusses the issues related to Zee Tele Films Limited's claims that the Board of Cricket Control of India was “state” and could act arbitrarily in the award of telecasting rights. The “state” as defined in Article 12 includes “other authorities”, and these are subject to the constitutional limitations. The right to equality requires them to not act arbitrarily. A body which is an instrumentality or agency of the government is “other authority”. The term has been subject to judicial interpretation. The Supreme Court, by a majority judgement, in the Zee Tele Films Case ruled that the Board is not “other authorities” within Article 12 of the Constitution.

Details

Indian Institute of Management Ahmedabad, vol. no.
Type: Case Study
ISSN: 2633-3260
Published by: Indian Institute of Management Ahmedabad

Keywords

Case study
Publication date: 26 September 2017

Akhileshwar Pathak

A person can approach the High Court directly under Article 226 for a violation of a Fundamental Right. The Fundamental Rights, however, are available only against the bodies…

Abstract

A person can approach the High Court directly under Article 226 for a violation of a Fundamental Right. The Fundamental Rights, however, are available only against the bodies which are ‘state’ within Article 12 of the Constitution. The judgement of the Supreme Court in Dr. Janet Jeyapaul v. SRM University extends the ambit of Article 226 to all bodies, whether governmental or private, which are performing ‘public function’ or ‘public duty’. Imparting education is taken to be a public function. The judgement opens new dimensions of constitutional law

Details

Indian Institute of Management Ahmedabad, vol. no.
Type: Case Study
ISSN: 2633-3260
Published by: Indian Institute of Management Ahmedabad

Keywords

Article
Publication date: 1 July 2014

Adeyinka Tella and Ayotola Aisha Olabooye

This study aims to examine the pattern of publications, using a bibliometric analysis, of the African Journal of Library, Archives and Information Science (AJLAIS) for the period…

1468

Abstract

Purpose

This study aims to examine the pattern of publications, using a bibliometric analysis, of the African Journal of Library, Archives and Information Science (AJLAIS) for the period between 2000 and 2012.

Design/methodology/approach

The study uses appropriate measures and techniques of bibliometric analysis. Keeping the objectives of the study in mind, the data were collected from the AJLAIS covering the 13 identified years. The analysis covers mainly the number of articles published per volume in each of the specified years, the authorship patterns, the subject areas covered, the length of articles, the citation pattern of articles and the article types.

Findings

The results of the study reveal that a total of 218 articles were published in the 13-year period, with 21 (9.63 per cent) articles being the highest total in the year 2002. The study showed that the majority of the articles, i.e. 126 (57.8 per cent), were published by single authors, out of which, a large number were on information retrieval. Of the total number of articles published, 86 (39.4 per cent) were 6-10 pages in length. Volume 19 in 2009 had the highest number of citations with a total of 451 (12.4 per cent). In addition, the study revealed that the majority of the articles were theoretical papers, with a total of 108 (49.5 per cent), while the others were empirical papers, book reviews and short communications.

Practical implications

This bibliometric study will enlarge the knowledge base of information professionals on the present condition of library and information science (LIS) research in the current African context and provide some basis for future projections of the discipline. The study will also be helpful for librarians in the process of collection development. This is because, due to increased journal costs and slim budgets for libraries, collection development specialists must make careful selections based on the qualities and standards of journals.

Originality/value

Researchers who shy away from this particular type of research owing to its rigorous and time-consuming nature should gather the courage to do so. Further studies should focus on analysing journals that are published in the field of librarianship in Africa, as it will create more awareness of the field of study among other professionals or researchers who are yet to know about it. The study has also revealed AJLAIS as one of the LIS standard journals in terms of its wider citation by contributors in the broader LIS literature.

Details

Library Review, vol. 63 no. 4/5
Type: Research Article
ISSN: 0024-2535

Keywords

Book part
Publication date: 4 November 2014

Julia Hammond and Tom Seekins

The “New Paradigm” of disability and the International Classification of Function Disability and Health both describe an ecological model of disability that has significantly…

Abstract

Purpose

The “New Paradigm” of disability and the International Classification of Function Disability and Health both describe an ecological model of disability that has significantly influenced policy and law, and this model is frequently cited as a background in published research. Given the central role of “the environment” in this ecological model, we asked, what is the status of research on the environment and disability? Specifically, is a scoping review warranted in this area of research?

Methodology

We conducted a “rapid scan” of the National Rehabilitation Information Center (NARIC) database for articles reporting studies of the environment – defined as the arranged or built environment. We also scanned Google Scholar to ascertain the frequency of articles that might report research into the environment.

Findings

NARIC archived 12,486 items published from January 2007 to June 2012; 530 (4.2%) of which contained the search term “environment.” Of the 530 items, 78 (14.7%) also included the terms architecture space, accessibility, and ICF. Over the same time period, Google Scholar returned 109,000 entries to search terms “disability and environment,” 349 (0.3%) of which also included the terms architecture space, accessibility, and ICF.

Originality/value

This application of a method for rapidly assessing the status of the literature suggests that research into some aspects of the environment and disability may be under-represented. A more complete review, requiring more resources, is warranted.

Details

Environmental Contexts and Disability
Type: Book
ISBN: 978-1-78441-262-3

Keywords

Article
Publication date: 1 May 1970

Whereas the National Committee for the time being constituted in accordance with the Supplementary Scheme set out in Schedule 1 to the National Insurance (Industrial Injuries…

Abstract

Whereas the National Committee for the time being constituted in accordance with the Supplementary Scheme set out in Schedule 1 to the National Insurance (Industrial Injuries) (Colliery Workers Supplementary Scheme) Amendment and Consolidation Order 1963 as subsequently varied and amended is the body charged with the administration of that Scheme and has requested the Secretary of State to vary and amend the provisions of the said Supplementary Scheme in manner hereinafter appearing:—

Details

Managerial Law, vol. 8 no. 2
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 1 March 2009

Manfred Nowak and Adriana Zarraluqui

This article describes and clarifies the human rights of persons with disabilities in the context of detention in light of the recently adopted and already in force Convention on…

Abstract

This article describes and clarifies the human rights of persons with disabilities in the context of detention in light of the recently adopted and already in force Convention on the Rights of Persons with Disabilities (the Convention). Focusing on the Convention, the article sheds light on the legality of certain forms of detention affecting persons with disabilities, the substantive and procedural requirements for their detention, and on their rights in relation to conditions of detention. This article also provides an account of the different treatments and practices inflicted on persons with disabilities in prisons and other institutions and assesses whether they constitute torture and ill treatment. The authors argue that the Convention on the Rights of Persons with Disabilities represents a paradigm shift that requires States to modify and adopt laws, policies and practices that fully respect the right to liberty of persons with disabilities, and their equal enjoyment of rights while in detention, including the right to be free from torture and ill treatment.

Article
Publication date: 13 May 2024

Anand S. Patel and Kaushik M. Patel

India liberalized its economy in 1991, which resulted in intense global competition, quality-conscious and demanding customers. Additionally, significant technological…

151

Abstract

Purpose

India liberalized its economy in 1991, which resulted in intense global competition, quality-conscious and demanding customers. Additionally, significant technological advancements lead to enhancements in products and processes. These forced Indian organizations to adopt innovative business strategies in the past 30 years. Meanwhile, the Lean Six Sigma methodology has significantly grown with vast applicability during the past 30 years. Thus, the purpose of this study is to develop the learning on Lean Six Sigma methodology in the Indian context through investigation of literature.

Design/methodology/approach

A three-stage systematic literature review approach was adopted to investigate the literature during the present study. In total, 187 articles published in 62 journals/conference proceedings from 2005 to 2022 (18 years) were shortlisted. The first part of the article summarizes the significant milestones towards the quality journey in the Indian context, along with the evolution of the Lean Six Sigma methodology. The second part examines the shortlisted papers on Lean Six Sigma frameworks, their applicability in industrial sectors, performance metrics, outcomes realized, publication trends, authorship patterns and leading researchers from the Indian perspective.

Findings

Lean Six Sigma has emerged as a highly acclaimed and structured business improvement strategy worldwide. The Indian economy has seen remarkable growth in the past decade and is one of the fastest-growing economies in the 21st century. Lean Six Sigma implementation in India has significantly increased from 2014 onward. The study revealed that researchers have proposed several different frameworks for Lean Six Sigma implementation, the majority of which are conceptual. Furthermore, the balanced applicability of Lean Six Sigma in manufacturing and service sectors was observed with the highest implementation in the health-care sector. Additionally, the widely adopted tools, techniques along with performance metrics exploring case studies were reported along with a summary of eminent and leading researchers in the Indian context.

Research limitations/implications

This study is confined to reviewed papers as per the research criteria with a significant focus on the Indian context and might have missed some papers due to the adopted papers selection strategy.

Originality/value

The present study is one of the initial attempts to investigate the literature published on Lean Six Sigma in the Indian context, including perspective on the Indian quality movement. Therefore, the present study will provide an understanding of Lean Six Sigma methodology in the Indian context to graduating students in engineering and management and entry-level executives. The analysis and findings on Lean Six Sigma frameworks, research approach, publications details, etc., will be helpful to potential research scholars and academia. Additionally, analysis of case studies on Lean Six Sigma implementation by Indian industries will assist the managers and professionals in decision making.

Details

International Journal of Lean Six Sigma, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-4166

Keywords

Article
Publication date: 16 May 2024

Faiza Ihsan-Ghafoor, Rachel Worthington and Louise Coughlin

This systematic review sought to examine the research body on acquisitive offending among female offenders, specifically exploring what factors may take females closer towards…

Abstract

Purpose

This systematic review sought to examine the research body on acquisitive offending among female offenders, specifically exploring what factors may take females closer towards engaging in acquisitive offending and what factors may support desistance from this behaviour.

Design/methodology/approach

A systematic review was conducted, using the recommended guidelines of the Preferred Reporting Items for Systematic Reviews and Meta-Analyses. A total of 8,129 initial articles were identified from the search terms, 77 articles were deemed suitable to meet the inclusion criteria and are explored in the results section. Papers were screened for quality appraisal and risk of bias.

Findings

Ten factors were identified that took females closer towards offending. Five factors were identified that took females away from offending. Based on the findings, four typologies of female acquisitive offenders were identified: short-term orientation (adolescent); mental health orientation; life-course persistent (theft); and acquisitive diversity (including robbery and burglary).

Research limitations/implications

Future research would benefit from exploring a more rich understanding of the mechanisms that underpin why females engage in acquisitive offending and what factors contribute towards their desistance. A wider range of bio-psycho-social factors, which may increase the risk of acquisitive offending, should also be considered in future research alongside ways in which interventions may be gender-responsive.

Originality/value

This review provides insight into the differing functions and typologies of female acquisitive offending. Interventions for each of these typologies are considered within the review.

Details

Journal of Criminal Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2009-3829

Keywords

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