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Open Access
Article
Publication date: 1 April 2024

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…

Abstract

Purpose

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

Design/methodology/approach

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

Findings

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Originality/value

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 12 September 2024

Wanxin Li, Fangfang An, Dawu Shu, Zengshuai Lian, Bo Han and Shaolei Cao

This study aims to elucidate the dyeing kinetics and thermodynamic relationships of CI Reactive Red 24 (RR24) on cotton fabrics, achieve the recycling of inorganic salts and water…

Abstract

Purpose

This study aims to elucidate the dyeing kinetics and thermodynamic relationships of CI Reactive Red 24 (RR24) on cotton fabrics, achieve the recycling of inorganic salts and water resources and obtain comprehensive data on color parameters, fastness and other characteristics of fabrics dyed with the recycled dyeing residual wastewater.

Design/methodology/approach

The dyeing wastewater obtained through advanced oxidation technology was used as a medium for dyeing cotton fabrics with RR24. The absorbance value of the dyeing residue served as an evaluation index, and the relevant kinetic and thermodynamic parameters were calculated based on this absorbance. The color parameters and fastness of the fabric samples were measured to compare the performance of different dyeing media.

Findings

Dyeing cotton with RR24 in both media follows pseudo-second-order kinetics. When dyeing with wastewater media, the dye adsorption in the first 45 min increased by 0.082–1.29 g/kg compared with conventional dyeing. Furthermore, the half-dyeing time was shortened by 4.19–11.99 min and the equilibrium adsorption amount was reduced by 0.277–0.302 g/kg. The adsorption of RR24 on cotton fabrics conformed to the Freundlich model. Fabrics dyed using recycled wastewater exhibit a deeper color, with reduced red light and enhanced blue light, resulting in an overall deeper apparent color.

Originality/value

These dyeing kinetics and thermodynamic properties are beneficial for comprehending and interpreting the dyeing performance and behavior of reactive dyes in dyeing wastewater. They lay a theoretical foundation for the treatment and recycling of dyeing wastewater.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 17 September 2024

Yanbiao Zou and Jianhui Yang

This paper aims to propose a lightweight, high-accuracy object detection model designed to enhance seam tracking quality under strong arcs and splashes condition. Simultaneously…

Abstract

Purpose

This paper aims to propose a lightweight, high-accuracy object detection model designed to enhance seam tracking quality under strong arcs and splashes condition. Simultaneously, the model aims to reduce computational costs.

Design/methodology/approach

The lightweight model is constructed based on Single Shot Multibox Detector (SSD). First, a neural architecture search method based on meta-learning and genetic algorithm is introduced to optimize pruning strategy, reducing human intervention and improving efficiency. Additionally, the Alternating Direction Method of Multipliers (ADMM) is used to perform structural pruning on SSD, effectively compressing the model with minimal loss of accuracy.

Findings

Compared to state-of-the-art models, this method better balances feature extraction accuracy and inference speed. Furthermore, seam tracking experiments on this welding robot experimental platform demonstrate that the proposed method exhibits excellent accuracy and robustness in practical applications.

Originality/value

This paper presents an innovative approach that combines ADMM structural pruning and meta-learning-based neural architecture search to significantly enhance the efficiency and performance of the SSD network. This method reduces computational cost while ensuring high detection accuracy, providing a reliable solution for welding robot laser vision systems in practical applications.

Details

Industrial Robot: the international journal of robotics research and application, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-991X

Keywords

Article
Publication date: 16 September 2024

Maria Graciella Bella Godjali and Sivakumari Supramaniam

We aim to explore how the COVID-19 crisis has initiated entrepreneurship amongst micro-scale businesses in the notably vulnerable street food industry. We highlight Malaysian…

Abstract

Purpose

We aim to explore how the COVID-19 crisis has initiated entrepreneurship amongst micro-scale businesses in the notably vulnerable street food industry. We highlight Malaysian street food vendors’ remarkable resilience as they evolved from informal enterprises into innovative entrepreneurs during the pandemic. This involves comprehending the pandemic’s impact and the coping strategies these businesses adopt to endure, evolve and thrive.

Design/methodology/approach

We carried out a semi-structured interview with 20 street food vendors in Kuala Lumpur, Malaysia. By using a qualitative approach and integrating theories on appraisal, resource management and self-regulated activities, this paper explores vendors’ experiences on their journey towards becoming entrepreneurs regardless of limited resources.

Findings

Despite the disruption, COVID-19 offers a crucial wake-up call even for micro-scale businesses. We discover the capability of street food vendors to outlast crisis through transformation into individuals with an entrepreneurial mindset. They adapted by diversifying their offerings and implementing new strategies like digital marketing and e-commerce. We also emphasise the contribution of family members in providing psychosocial support and navigating business challenges as an advantage of employing a highly self-efficacious individual within the group. This transformation not only ensures the survival of micro-scale enterprises but also underscores their potential to thrive and innovate, even in the face of adversity.

Originality/value

This paper extends the existing literature on street vending by integrating the appraisal theory of emotion, resource-based view theory and self-efficacy theory to explore how street food vendors with limited resources have managed to transform the informal business nature into an entrepreneurial environment under the pressure of a crisis.

Details

Qualitative Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1443-9883

Keywords

Open Access
Article
Publication date: 25 December 2023

Vicki Catherine Waye, Collette Snowden, Jane Knowler, Paula Zito, Jack Burton and Joe McIntyre

The purpose of this paper is to examine whether mandatory disclosure of information accompanying the sale of real estate achieves its aim of informed purchasers.

Abstract

Purpose

The purpose of this paper is to examine whether mandatory disclosure of information accompanying the sale of real estate achieves its aim of informed purchasers.

Design/methodology/approach

Using a case study approach focused on mandatory disclosure in South Australia data was collected from interviews and focus groups with key personnel in the property industry involved in the production of information required to fulfil vendors’ disclosure obligations.

Findings

The authors found that purchasers are ill-served by a long and complex form of mandatory disclosure with a short time frame that prevents the use of the information provided. Without good form design and increased digital affordances provided by the cadastral and conveyancing systems, mandatory disclosure is insufficient to ensure minimisation of information asymmetry between vendor and purchaser.

Originality/value

To the best of the authors’ knowledge, this is the first Australian qualitative study that examines the utility of mandatory vendor disclosure in real estate sales and the first to consider the impact of the digitalisation of cadastral and conveyancing systems upon the efficacy of mandatory disclosure regimes.

Details

Journal of Property, Planning and Environmental Law, vol. 16 no. 3
Type: Research Article
ISSN: 2514-9407

Keywords

Article
Publication date: 13 September 2024

Teresa Palrão, Arlindo Madeira, Joice Lavandoski, Rosa Rodrigues and Sofia Lopes

Explore the role of traditional cafés in Lisbon and botequins in Rio de Janeiro in the history and culture of their respective cities, based on an analysis of the comments…

Abstract

Purpose

Explore the role of traditional cafés in Lisbon and botequins in Rio de Janeiro in the history and culture of their respective cities, based on an analysis of the comments published on TripAdvisor.

Design/methodology/approach

Using a mixed methodology, 7,430 evaluations were analyzed, of which 5,473 were for Portuguese cafés and 1,957 for Brazilian botequins. A content analysis and statistical treatment were carried out. A line-by-line analysis was also conducted to code the emotions reported in the customer reviews.

Findings

The analysis categorized the comments into Gastronomy, Nostalgia, History and Heritage, and Quality of Service. Nostalgia garnered the highest percentage of positive comments for both Portuguese cafés and Brazilian botequins. These results emphasize the importance attached to sentimental connections and historical narratives, particularly those associated with notable individuals who frequented these places. Furthermore, no statistically significant differences were identified according to the type of establishment, which suggests a consistent pattern between cafés and traditional botequins.

Practical implications

Draws attention to the importance of a collaborative partnership between restaurant owners and tourism authorities. This strategic alliance not only serves to raise the cultural profile of cities, but also generates substantial economic benefits. It also ensures the lasting legacy of these historic establishments, celebrating the past, enriching the present and safeguarding the future.

Originality/value

Studying the cafés of Lisbon and the botequins of Brazil is important not only for understanding the history and culture of these countries but also for analyzing issues related to socialization, identity, artistic expression and urban transformations.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Open Access
Article
Publication date: 5 February 2024

Ariadna H. Ochnio

Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption…

Abstract

Purpose

Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption (2023) and the Proposal for a Directive on Asset Recovery and Confiscation (2022). This paper aims to discuss these developments from the perspective of the UNCAC, to identify missing elements in the EU’s asset recovery mechanisms.

Design/methodology/approach

Critical approach towards EU anti-corruption policy (discussing the problems and solutions). Review of EU developments in asset recovery law.

Findings

There is a political will on the part of the EU to fight corruption through the rules enshrined in the UNCAC. However, improving EU law by introducing a new type of confiscation of unexplained wealth and criminalising illicit enrichment, without establishing convergent rules for the return of corrupt assets from EU territory to the countries of origin, cannot be seen as sufficient action to achieve the UNCAC’s objectives. In modelling mechanisms of the return of assets, the EU should search for solutions to overcome the difficulties resulting from the ordre public clause remaining a significant factor conditioning mutual legal assistance.

Originality/value

This paper discusses the possible input of the EU, as a non-State Party to the UNCAC, to advance implementing the UNCAC solutions on asset recovery by establishing convergent rules for the return of corrupt assets from EU territory to countries of origin.

Details

Journal of Money Laundering Control, vol. 27 no. 7
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 16 September 2024

Opeoluwa Adeniyi Adeosun, Philip Akani Olomola, Adebayo Adedokun and Mosab I. Tabash

The study investigates the influence of inclusive growth on tax revenue. It validates the fiscal exchange and resource bargaining theories, which suggest that tax compliance…

Abstract

Purpose

The study investigates the influence of inclusive growth on tax revenue. It validates the fiscal exchange and resource bargaining theories, which suggest that tax compliance improves when citizens perceive that their tax contributions lead to enhanced welfare and that the government negotiates with people to provide public goods and services in exchange for taxes received.

Design/methodology/approach

The paper employs inclusive growth measures, including an integrated GDP and equity growth measure and alternative proxies based on GDP per person employed and Asian Development Bank (ADB) inclusive growth indicators. Using 39 sub-Saharan African countries as a sample, our analysis captures spatial interactions across these contiguous countries using the Fixed-Effect model with the Driscoll and Kraay non-parametric consistent covariance matrix and the spatial Durbin Arellano–Bond linear dynamic panel generalized method of moment (Spatial GMM) approach with an interaction weight matrix to capture interactions between countries in the region.

Findings

The paper shows that inclusive growth positively influences tax revenue in the region. This validates the fiscal exchange and resource bargaining hypotheses, demonstrating that tax compliance is positively influenced by public goods provision and the government’s ability to emphasize the necessity of taxes for service provision. It indicates that citizens are more willing to pay taxes when the government effectively promotes welfare. We find a significant positive spatial spillover effect, suggesting that inclusive growth not only boosts tax revenue within a specific country but also extends its benefits to neighboring countries, aligning with the spillover theory.

Practical implications

The study posits that the government implements policies that guarantee effectiveness and accountability in public welfare delivery as well as sufficient tax bases and tax revenue. An inclusive growth policy that engenders GDP growth, employment and equity growth should be implemented since the rate of tax compliance of the citizens improves for every welfare provided by the government.

Originality/value

This study tests the validity of the fiscal exchange and resource bargaining theories in Sub-Saharan Africa. Accommodating spatial dependence and cross-border effects, the study sheds light on how inclusive growth impacts tax revenue across contiguous countries in the region. As such, the region should prioritize regional integration, fostering economic ties and harmonizing policies through knowledge sharing and cross-border investment.

Details

African Journal of Economic and Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-0705

Keywords

Article
Publication date: 17 September 2024

Narciso Antunes, Ana Simaens and Patrícia Costa

This research aims to investigate post-forest fire perceptions of businesses towards the environment as a stakeholder. Through interviews with affected businesses, the authors aim…

Abstract

Purpose

This research aims to investigate post-forest fire perceptions of businesses towards the environment as a stakeholder. Through interviews with affected businesses, the authors aim to understand whether disasters prompt sustainability prioritisation beyond legal or market demands, shedding light on potential shifts in environmental attitudes and decision-making processes.

Design/methodology/approach

The authors used qualitative methods to investigate post-disaster shifts in environmental perceptions. Using site visits, preparatory meetings and semi-structured interviews between October 2017 and April 2021, the authors gained insights into destruction, recovery efforts and stakeholder perspectives. Content analysis provided valuable decision-making insights, particularly in understanding the landscape dominated by SMEs reliant on short-term strategies.

Findings

Interviews revealed varied perspectives on stakeholder recognition, especially concerning the natural environment. Although some managers promptly acknowledged stakeholder groups, the recognition of the natural environment as one varied. Concerning the natural environment as a stakeholder, responses ranged from ecological acknowledgment to denying its stakeholder status. Despite differing views, many agreed on the forest's importance, especially for resource-reliant industries. The findings suggest that although many decision makers verbally acknowledge the natural environment as a stakeholder, their actions reveal the opposite.

Research limitations/implications

The limitations are the COVID-19 pandemic in the data research phase. The methodology applied (qualitative) can be a limitation in itself and the authors recommend further research, applying mixed or quantitative methods. The research covers one event in one country. It is relevant to test our questions and conclusions in other countries/after other natural disasters. Incorporating other stakeholders' views and exploring alternative theories could enhance understanding and challenge existing results.

Practical implications

This study holds practical implications for understanding the relationship between organisations and the natural environment, particularly in recognising it as a stakeholder. By acknowledging the environment as a stakeholder, organisations can mitigate the effects of future natural disasters, as well as reducing their environmental footprints. Implementing these insights can lead to more informed decision-making processes and contribute to more effective resources and stakeholder management.

Social implications

Recognizing the environment as a stakeholder fosters environmental consciousness and community engagement. Addressing the natural environment as such enhances the ownership and responsibility of the surrounding natural environment.

Originality/value

The study's originality lies in its exploration of organisational responses to natural disasters, particularly in recognizing the environment as a stakeholder. It offers unique insights into decision-making processes and attitudes towards environmental responsibility, contributing to advancing understanding and informing strategies for sustainable disaster management on a global scale.

Details

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

Keywords

Article
Publication date: 22 February 2024

Anup Kumar and Vinit Singh Chauhan

This study examines the relationship between servant leadership and its dimensions on firm performance, with big data playing the role of a mediator.

Abstract

Purpose

This study examines the relationship between servant leadership and its dimensions on firm performance, with big data playing the role of a mediator.

Design/methodology/approach

Survey responses used for analysis in this study have been taken from business managers associated reputed private sector organizations in India. A conceptual model is proposed grounded to the Conservation of Resource Theory (COR). Structural equation modeling has been used to test the proposed model.

Findings

Servant leadership significantly relates to firm performance, whereby Big Data is seen to play the role of a mediator. The results also indicate that none of the dimensions of servant leadership independently affect firm performance.

Originality/value

The study adds to extant research by examining the mediating mechanism of Big Data in servant leadership and firm performance. It also suggests that each dimension of servant leadership gets reflected in overall servant leadership. Here it is important to note that Big Data analytics partially mediate the effectiveness of servant leadership.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 8
Type: Research Article
ISSN: 1741-0401

Keywords

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