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Article
Publication date: 25 July 2024

James Routledge

This study explores the association between institutional investors’ stewardship activity, disclosed under Japan’s Stewardship Code, and the R&D investments of their investee…

Abstract

Purpose

This study explores the association between institutional investors’ stewardship activity, disclosed under Japan’s Stewardship Code, and the R&D investments of their investee companies.

Design/methodology/approach

Recognizing the pivotal role of R&D investment in long-term value creation, this study uses comprehensive data from institutional investor disclosures to assess the impact of stewardship activity on their investee companies.

Findings

The findings show that investor stewardship activity is a factor that influences strategic R&D investment. Specifically, a positive association is found between code-compliant institutional investor shareholding and R&D investment, contingent on high levels of stewardship activity.

Originality/value

By using stewardship disclosures to measure stewardship activity, this study sheds new light on institutional investors’ role in promoting R&D investment. The findings suggest that stewardship regulation is a valid governance policy mechanism to the extent that it promotes stewardship activity. Moreover, the findings show that stewardship disclosures provide valuable information about the potential value enhancement associated with institutional shareholding.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 7 May 2024

Damien Lambert and Leona Wiegmann

This study investigates how the interrelated elements of organizational roles – activities, motives, resources and relationships – are mobilized to construct a code of conduct for…

Abstract

Purpose

This study investigates how the interrelated elements of organizational roles – activities, motives, resources and relationships – are mobilized to construct a code of conduct for the proxy advisory (PA) industry in Europe.

Design/methodology/approach

This qualitative study uses archival documents from three consecutive regulatory consultations and 16 interviews with key stakeholders. It analyzes how different stakeholder groups (i.e. PA firms, investors, issuers and the regulator) perceive and mobilize the elements of PA firms’ role to construct the accountability regime’s boundaries (accountability problem and action, and users and providers of accounts).

Findings

This study shows how PA firms, investors, issuers and the regulator refer to the perceived motives behind PA firms’ activities to construct an accountability problem. The regulator accepted the motives of an information intermediary for PA firms’ role and required PA firms to develop a corresponding accountability action: a code of conduct. PA firms involved in developing the code of conduct formalized who is accountable to whom by aligning this accepted motive with their activities, relationships, and resources into a common role.

Originality/value

The study highlights how aligning role elements to reflect PA firms’ common roles enables the construction of an accountability regime that stakeholders accept as a means of regulation. Analyzing the role elements offers insights into the development and functioning of accountability regimes that rely on self-regulation. We also highlight the role of smaller regional firms in helping shape transnational accountability regimes.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 14 February 2024

Charles Gillon, Michael J. Ostwald and Hazel Easthope

The architectural profession faces an increasingly complex ethical landscape. In recent decades, the ethical foundations for architecture – formally defined in professional codes…

Abstract

Purpose

The architectural profession faces an increasingly complex ethical landscape. In recent decades, the ethical foundations for architecture – formally defined in professional codes of conduct and reflected in regulatory frameworks – have expanded to incorporate imperatives derived from environmental and social responsibilities. The present research examines how these expanding ethical expectations are reflected in, and supported by, recent research about architectural ethics.

Design/methodology/approach

Analysis is based on a systematic review of recent research (2002–2023) focussing on ethical values and associated behaviours in the architectural profession. The review identifies 37 research articles (from a starting set of 2,483 articles), which are analysed empirically and then qualitatively to draw out views around three types of ethical behaviour. The paper then discusses how these findings align thematically with the evolving ethical needs of architectural practitioners (as defined in the professional codes of ethics and conduct of the RIBA in the UK, AIA in Australia and the AIA in the USA).

Findings

While business ethics remains the focus of past research, there has been a rise in research about ethics and social and environmental factors. The content of professional codes reflects this shift, setting the conditions for architects to aspire to increased expectations of environmental and social responsibility.

Originality/value

This article undertakes the first systematic review of recent research about architectural ethics and its alignment with the content of contemporary professional codes. Organised thematically, recent research about ethical values and associated behaviours can offer guidance for the evolving ethical needs of architects.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 5 August 2024

Mohammad A. Hassanain, Haitham Sawalha, Mohammad B. Hamida, Adel Alshibani and Mohammad Sharif Zami

This paper explores the relevant fire code requirements and outlines the development of an evaluation tool based on these codes to evaluate fire safety measures in dining…

Abstract

Purpose

This paper explores the relevant fire code requirements and outlines the development of an evaluation tool based on these codes to evaluate fire safety measures in dining properties.

Design/methodology/approach

Existing literature was examined to identify the combustible materials, fire causes and factors making these properties prone to fire incidents. An evaluation method, based on code regulations, for ensuring fire safety in dining properties was then developed and tested on a specific dining facility to validate its practicality.

Findings

Forty requirements, grouped into seven categories, were identified for ensuring fire safety in dining properties. The case study exposed multiple violations of fire safety, leading to corrective measures for enhancing the fire safety status of the building.

Practical implications

This study introduced a methodical approach for raising awareness, among property managers of dining properties, about fire incidences and their consequences. It presents an evaluation tool for assessing the compliance level with fire codes and standards.

Originality/value

Dining properties are facilities that offer both dine-in and take-out food services. Given the increasing number of fire incidents in dining properties worldwide, there is a substantial demand for a process to audit the adherence to fire safety codes in these properties. This study presents a systematic approach to increase public knowledge of fire events and their effects in dining properties.

Details

International Journal of Emergency Services, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2047-0894

Keywords

Article
Publication date: 20 August 2024

María-Ángeles Chaparro-Domínguez, Victoria Moreno-Gil and Ruth Rodríguez-Martínez

Given the considerable challenges posed by disinformation to both society and journalism, how do news media outlets in Hispanic America and Spain address this pervasive global…

Abstract

Purpose

Given the considerable challenges posed by disinformation to both society and journalism, how do news media outlets in Hispanic America and Spain address this pervasive global phenomenon? The purpose of this study is to evaluate the extent to which these outlets embrace recommendations from academic, professional and institutional spheres for countering false contents.

Design/methodology/approach

A qualitative content analysis was used using variables linked to transparency, verification and potential errors incurred. This study comprehensively analyses the ethical codes of 34 digital native outlets spanning 12 Hispanic American countries (Bolivia, Chile, Colombia, Cuba, Ecuador, Guatemala, Honduras, Mexico, Paraguay, Peru, Uruguay and Venezuela), as well as Spain.

Findings

The key findings reveal significant variations in adherence to the recommended guidelines. Particularly striking is the disparity between compliance with transparency and verification compared to notably higher adherence to measure aimed at rectifying errors. This exploratory study paves the way for further research on additional countries.

Originality/value

Ethical codes are a fundamental instrument of media accountability. Nevertheless, their utility in the fight against misinformation has barely been addressed. This study is pioneering in the field of disinformation and ethical codes within digital native media outlets in Hispanic America and Spain.

Details

Journal of Information, Communication and Ethics in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 13 August 2024

Tom Griffiths, Rohan Slaughter and Annalu Waller

This paper reports on a workshop discussing the views of the augmentative and alternative communication (AAC) community on the opportunities and risks posed by the integration of…

Abstract

Purpose

This paper reports on a workshop discussing the views of the augmentative and alternative communication (AAC) community on the opportunities and risks posed by the integration of artificial intelligence (AI) into voice output communication aid systems. The views of the community on whether a Code of Practice was needed for the use of this new technology were also sought.

Design/methodology/approach

This was an explorative, qualitative study in which members of the AAC community attending a session at a UK national conference were invited to discuss the topic, responding to structured questions from the research team. The use of AI for both novel language generation and rate enhancement was discussed within the session.

Findings

Many potential opportunities and benefits of AI to AAC users were discussed by the group. Risks associated with new and existing biases in AI language models were raised, as was the need to ensure that outputs generated by AI were authentically authored by users. Whilst there was broad support for the idea of a Code of Practice, questions were posed about how it would be designed and what it should contain.

Originality/value

This study presents a unique insight into the views of the AAC community on the benefits and risks of incorporating AI into AAC systems. The views of the community on the need for a Code of Practice may support how the field moves forward with this complex technology.

Details

Journal of Enabling Technologies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-6263

Keywords

Article
Publication date: 23 August 2023

Prabhakar Nandru, Senthil Kumar S.A. and Madhavaiah Chendragiri

Recently, the Government of India has emphasized digital financial inclusion for promoting cashless transactions with a vision to transform India from a traditional cash-based…

Abstract

Purpose

Recently, the Government of India has emphasized digital financial inclusion for promoting cashless transactions with a vision to transform India from a traditional cash-based economy into a cashless economy. Technology-driven payment apps are facilitated greater access to cashless financial services and improve the speed, efficiency, accuracy and effectiveness of financial transactions. This study aims to explore the determinants of quick response (QR) code mobile payment (m-payment) adoption intention among marginalized street vendors in India.

Design/methodology/approach

The proposed research model was tested using 320 responses from QR code m-payment users. An interview schedule was performed using the structured questionnaire from marginalized street vendors by adopting a purposive sampling technique. The proposed research framework of this study developed on the Unified Theory of Acceptance and Use of Technology (UTAUT). In addition to the existing variables proposed in the UTAUT model, three more variables have been added, namely, digital financial literacy (DFL), personal innovativeness (PI) and perceived trust (PT). Besides, the study used confirmatory factor analysis and structural equation modeling techniques to analyze the data.

Findings

This study confirms that factors such as performance expectancy, effort expectancy, facilitating conditions, PT and customers’ DFL are significant determinants of street vendors’ intention to use QR code m-payment services. However, social influence and PI have shown an insignificant relationship with adopting a QR code m-payment system.

Research limitations/implications

The results provide insights for policymakers and service providers. Specifically, government and bankers design promotional campaigns emphasizing the ease of use, perceived benefits, security and faster business transactions to accept and use the QR code m-payment system to encourage prospective users to achieve a cashless economy.

Originality/value

Many prior studies have widely concentrated on m-payment adoption intention in India. However, only a few studies have attempted to examine the factors influencing the adoption of QR code m-payment services among merchants from emerging economies. There is a dearth of studies on QR code adoption from an unorganized sector perspective, specifically marginalized street vendors. Therefore, this study explicitly examines the extent to which the determinants of adoption intention toward QR code-based m-payment services among marginalized street vendors within the framework of the extended UTAUT model by incorporating DFL, PI and PT. The findings of this study contribute, theoretically and practically, to the existing literature.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Open Access
Article
Publication date: 14 April 2023

Gideon Daniel Joubert and Atanda Kamoru Raji

Despite South Africa’s ailing electrical grid, substantial renewable energy (RE) integration is planned for the country. As grid-integrated RE affects all grids differently, this…

Abstract

Purpose

Despite South Africa’s ailing electrical grid, substantial renewable energy (RE) integration is planned for the country. As grid-integrated RE affects all grids differently, this study aims to develop an adaptable grid code-guided renewable power plant (RPP) control real-time simulation testbed, tailored to South African grid code requirements to study grid-integrated RE’s behaviour concerning South Africa’s unique conditions.

Design/methodology/approach

The testbed is designed using MATLAB’s Simulink and live script environments, to create an adaptable model where grid, RPP and RPP guiding grid codes are tailorable. This model is integrated with OPAL-RT’s RT-LAB and brought to real-time simulation using OPAL-RT’s OP4510 simulator. Voltage, frequency and short-circuit event case studies are performed through which the testbed’s abilities and performance are assessed.

Findings

Case study results show the following. The testbed accurately represents grid code voltage and frequency requirements. RPP point of connection (POC) conditions are consistently recognized and tracked, according to which the testbed then operates simulated RPPs, validating its design. Short-circuit event simulations show the simulated wind farm supports POC conditions relative to short-circuit intensity by curtailing active power in favour of reactive power, in line with local grid code requirements.

Originality/value

To the best of the authors’ knowledge, this is the first design of an adaptable grid code-guided RPP control testbed, tailored to South African grid code requirements in line with which RPP behavioural and grid integration studies can be performed.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 26 July 2024

Callum McDonald, Allen Edward Foster and Pauline Rafferty

Genre is a valuable access point for popular music collections; however, the blurring of genre boundaries combined with changing listening habits and new forms of classification…

Abstract

Purpose

Genre is a valuable access point for popular music collections; however, the blurring of genre boundaries combined with changing listening habits and new forms of classification have brought genre’s importance into question. The playlist is now a common means of classification on music streaming platforms. Recent commentary suggests that context is now a preferred access point. This exploratory study offers an examination of genres’ role in playlists.

Design/methodology/approach

A mixed-methods study investigates, using Spotify, whether genre retains relevance amidst the rise in popularity of playlist-based music classification. Sample size is noted as a limitation of the study.

Findings

Qualitative coding of user and editorial playlist names revealed less than 20% of codes applied were genre-based. However, when non-genre themes were differentiated, genre themes ranked as one of the most prevalent. Context-based themes were most common, though genre was readily combined with other descriptive themes, highlighting its utility. Quantitative analysis of genre tags showed playlists with context-based themes demonstrated higher genre homogeneity than those using generic themes, indicating playlists were named on a genre-by-proxy basis.

Originality/value

The study suggests that genre continues to play an integral role in a field where an eclectic variety of descriptive themes has emerged, although its role may have changed. Context-based themes are central to the way users organise music, though such terms can often serve as containers for music collections sharing distinct generic and musicological similarities.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 18 October 2021

Anilkumar Chandrashekhar Korishetti and Virendra S. Malemath

High-efficiency video coding (HEVC) is the latest video coding standard that has better coding efficiency than the H.264/advanced video coding (AVC) standard. The purpose of this…

Abstract

Purpose

High-efficiency video coding (HEVC) is the latest video coding standard that has better coding efficiency than the H.264/advanced video coding (AVC) standard. The purpose of this paper is to design and develop an effective block search mechanism for the video compression-HEVC standard such that the developed compression standard is applied for the communication applications.

Design/methodology/approach

In the proposed method, an rate-distortion (RD) trade-off, named regressive RD trade-off is used based on the conditional autoregressive value at risk (CaViar) model. The motion estimation (ME) is based on the new block search mechanism, which is developed with the modification in the Ordered Tree-based Hex-Octagon (OrTHO)-search algorithm along with the chronological Salp swarm algorithm (SSA) based on deep recurrent neural network (deepRNN) for optimally deciding the shape of search, search length of the tree and dimension. The chronological SSA is developed by integrating the chronological concept in SSA, which is used for training the deep RNN for ME.

Findings

The competing methods used for the comparative analysis of the proposed OrTHO-search based RD + chronological-salp swarm algorithm (RD + C-SSA) based deep RNN are support vector machine (SVM), fast encoding framework, wavefront-based high parallel (WHP) and OrTHO-search based RD method. The proposed video compression method obtained a maximum peak signal-to-noise ratio (PSNR) of 42.9180 dB and a maximum structural similarity index measure (SSIM) of 0.9827.

Originality/value

In this research, an effective block search mechanism was developed with the modification in the OrTHO-search algorithm along with the chronological SSA based on deepRNN for the video compression-HEVC standard.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

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