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1 – 10 of 271
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: 30 April 2024

Fatimah De’nan, Chong Shek Wai, Tong Teong Yen, Zafira Nur Ezzati Mustafa and Nor Salwani Hashim

Brief introduction on the importance and the need for plastic analysis methods were presented in the beginning section of this review. The plastic method for analysis was…

Abstract

Purpose

Brief introduction on the importance and the need for plastic analysis methods were presented in the beginning section of this review. The plastic method for analysis was considered to be the more advanced method of analysis because of its ability to represent the true behaviour of the steel structures. Then in the following section, a literature analysis has been carried out on the previous investigations done on steel plates, steel beams and steel frames by other authors. The behaviour of them under different types of loading were presented and are under the investigation of innovative new analysis methods.

Design/methodology/approach

Structure member connections also have the potential for plastic failure. In this study, the authors have highlighted a few topics to be discussed. The three topics in this study are T-end plate connections to a square hollow section, semi-rigid connections and cold-formed steel storage racks with spine bracings using speed-lock connections. Connection is one of the important parts of a structure that ensures the integrity of the structure. Finally, in this technical paper, the authors introduce some topics related to seismic action. Application of the Theory of Plastic Mechanism Control in seismic design is studied in the beginning. At the end, its in-depth application for moment resisting frames-eccentrically braced frames dual systems is investigated.

Findings

When this study involves the design of a plastic structure, the design criteria must involve the ultimate load rather than the yield stress. As the steel behaves in the plastic range, it means the capacity of the steel has reached the ultimate load. Ultimate load design and load factor design are the methods in the range of plastic analysis. After the steel capacity has reached beyond the yield stress, it fulfills the requirement in this method. The plastic analysis method offers a consistent and logical approach to structural analysis. It provides an economical solution in terms of steel weight, as the sections designed using this method are smaller compared with elastic design methods.

Originality/value

The plastic method is the primary approach used in the analysis and design of statically indeterminate frame structures.

Details

World Journal of Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1708-5284

Keywords

Open Access
Article
Publication date: 29 April 2024

Tomas Wörlund Rylenius and Mo Hamza

This paper aims to challenge the view of Sweden’s climate leadership by problematizing its domestic climate adaptation governance and highlighting the need for a more holistic…

Abstract

Purpose

This paper aims to challenge the view of Sweden’s climate leadership by problematizing its domestic climate adaptation governance and highlighting the need for a more holistic view of adaptation. The paper highlights aspects that are troublesome for not only the built environment along coastlines but also the future of Sweden’s standing as a climate leader. The paper concludes with recommendations addressing the key areas of climate adaptation fragmentation in Sweden and calls for a more holistic view of adaptation, and one that takes into account resources, collaboration and coherence of governance vision.

Design/methodology/approach

The paper is a comprehensive analysis of internal governance processes in climate change adaptation. It is based on an extensive literature review and semi-structured interviews at the local level – i.e. municipalities – who have the primary responsibility for adaptation to climate change in Sweden.

Findings

Findings point to three-fold concerns. First, there is a lack of clarity on roles and responsibilities in adaptation among municipalities, regions and governmental agencies. Second, the gap between available finance and actual needs for climate change adaptation presents a major challenge when channels and pathways are not clear either. Finally, some adaptation strategies on both the local and national scales may be maladaptive in the long term.

Originality/value

Sweden consistently ranks highly in different climate performance indices and has acquired an international reputation as a climate leader. The paper challenges this narrative. Through a closer look the paper’s findings reveal a more fragmented picture of climate adaptation governance in the country with a myriad of unresolved questions and ad hoc solutions, where adaptation challenges are more pronounced and manifest in the built environment along the coastlines.

Details

International Journal of Disaster Resilience in the Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-5908

Keywords

Article
Publication date: 22 January 2024

Yanqing Wang

The existing literature offers various perspectives on integrating cryptocurrencies into investment portfolios; yet, there is a gap in understanding the behaviours, attitudes and…

Abstract

Purpose

The existing literature offers various perspectives on integrating cryptocurrencies into investment portfolios; yet, there is a gap in understanding the behaviours, attitudes and cross-investment links of individual investors. This study, grounded in the modern portfolio theory and the random walk theory, aims to add empirical insights that are specific to the UK context. It explores four hypotheses related to the influence of socio-demographics, digital adoption, cross-investment behaviours and financial attitudes on cryptocurrency owners.

Design/methodology/approach

This study uses a logistic regression model with secondary data from the Financial Lives Survey 2020 to assess the factors impacting cryptocurrency ownership. A total of 29 variables are used, categorized into four groups aligned with the hypotheses. Additionally, hierarchical clustering analysis was conducted to further explore the cross-investment links.

Findings

The study reveals a significant lack of diversification among UK cryptocurrency investors, a pronounced inclination towards high-risk investments such as peer-to-peer lending and crowdfunding, and parallels with gambling behaviours, including financial dissatisfaction and a propensity for risk-taking. It highlights the influence of demographic traits, risk tolerance, technological literacy and emotional attitudes on cryptocurrency investment decisions.

Originality/value

This study provides valuable insights into cryptocurrency regulation and retail investor protection, underscoring the necessity for tailored financial education and a holistic regulatory approach for investment products with comparable risk levels, with the aim of minimizing regulatory arbitrage. It significantly enhances our understanding of the unique dynamics of cryptocurrency investments within the evolving financial landscape.

Details

Journal of Financial Regulation and Compliance, vol. 32 no. 2
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 14 April 2023

Md. Zahurul Haq

This study aims to investigate Bangladesh’s e-commerce regulations in light of the growing criticism that they are insufficient to curb predicate crimes like fraud and money…

Abstract

Purpose

This study aims to investigate Bangladesh’s e-commerce regulations in light of the growing criticism that they are insufficient to curb predicate crimes like fraud and money laundering in the online marketplace.

Design/methodology/approach

This study used the exploratory design to examine the latest ministerial directives and laws governing e-commerce in Bangladesh to determine why they cannot prevent fraudulent activities in this promising sector and identify potential solutions.

Findings

Bangladesh’s regulatory responses to e-commerce fraud prevention and detection are reactive and inadequate. Regulators are unwilling and unable to enforce available legal provisions for various reasons, including a lack of knowledge and coordination among the agencies.

Research limitations/implications

This paper focuses solely on the legal and regulatory framework in place to combat e-commerce fraud. Other critical issues, such as consumer rights, privacy and data protection in e-commerce, are not addressed.

Practical implications

The findings of this study will assist policymakers in revising current regulatory approaches to e-commerce to protect this sector from criminal abuse.

Originality/value

This study looked into the possibility of using a proactive risk-based approach in the e-commerce sector, similar to what the Bangladesh Financial Intelligence Unit does in the financial sector.

Details

Journal of Money Laundering Control, vol. 27 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

Open Access
Article
Publication date: 13 February 2024

Duc Tran, Hans De Steur, Xavier Gellynck, Andreas Papadakis and Joachim J. Schouteten

This study aims to investigate the impact of consumer ethnocentrism on consumers' evaluation of blockchain-based traceability information. It also examined how the use of quick…

Abstract

Purpose

This study aims to investigate the impact of consumer ethnocentrism on consumers' evaluation of blockchain-based traceability information. It also examined how the use of quick response (QR) codes for traceability affects consumers' evaluation of traceable food products.

Design/methodology/approach

An online choice experiment was conducted to determine consumers' evaluation of the blockchain-based traceability of Feta cheese with a quota sample of 715 Greek consumers. Pearson bivariate correlation and mean comparison were used to examine the relationship between consumer ethnocentrism and QR use behaviour. Random parameter logit models were employed to examine consumers’ valuation of the examined attributes and interaction terms.

Findings

The results show that ethnocentric consumers are willing to pay more for blockchain-based traceability information. Ethnocentric consumers tend to scan QR codes with traceability information. Spending more time reading traceability information embedded in QR codes does not lead to a higher willingness-to-pay (WTP) for traceable food products.

Practical implications

The findings suggest that patriotic marketing messages can draw consumers' attention to blockchain-based traceability information. The modest WTP for and low familiarity with blockchain-based traceability systems raise the need for educating consumers regarding the benefits of blockchain in traceability systems.

Originality/value

This is the first study to provide timely empirical evidence of a positive WTP for blockchain-based traceability information for a processed dairy product. This study is the first to attempt to distinguish the effects of the intention to scan QR codes and reading information embedded in QR codes on consumers’ valuation of food attributes.

Details

British Food Journal, vol. 126 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Book part
Publication date: 6 May 2024

Rachida Sahraoui and Abderrahmane Laib

This chapter addresses a significant topic in Algeria, namely the issue of Corporate Social Responsibility (CSR), by examining the use of business ethics codes. In recent years…

Abstract

This chapter addresses a significant topic in Algeria, namely the issue of Corporate Social Responsibility (CSR), by examining the use of business ethics codes. In recent years, there has been growing interest among companies in implementing practices that can justify their CSR efforts, including the development of corporate business ethics codes. These codes play a crucial role in formalizing the integration of CSR strategies. In Algeria, several companies have adopted business ethics codes; one such example is the companies in the oil and gas sector, the leading oil industry company in Algeria. These companies have implemented a business ethics code to provide justification and guidance for their CSR practices. The main objective of this chapter is to demonstrate the commitment of companies to CSR through the development of their business ethics codes. It presents the results of a comprehensive analysis of the business ethics codes of Algerian companies in the oil and gas sector. The approach involved the development of an analytical framework with various criteria and an objective examination of the business ethics code to yield results that aligned with these criteria. The study concludes that the business ethics codes of these companies serve as sources of internal regulation that primarily address ethical concerns and reflects the existing Algerian regulations at the organizational level.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 14 August 2023

Olusola Joshua Olujobi and Tunde Ebenezer Yebisi

The purpose of this study is to examine the corruption prevalent in the distribution of COVID-19 palliatives during the lockdown and movement restrictions in the country. This…

Abstract

Purpose

The purpose of this study is to examine the corruption prevalent in the distribution of COVID-19 palliatives during the lockdown and movement restrictions in the country. This study seeks to analyse the current state of corruption in the distribution of COVID-19 palliatives and public health facilities in Nigeria while also providing a legal insight and strategic blueprint to combat corruption. To this end, this study will address the current legal framework for combating corruption and build upon this to formulate a working strategy for tackling corruption in the future.

Design/methodology/approach

Using a doctrinal legal research methodology, this study draws upon existing literature, tertiary data sources and information from the Nigeria Centre for Disease Control. The collected data is analysed and compared with current literature to identify key findings. Rent-seeking and utilitarian theories of the law were examined to guide this study. This study offers useful insights into combating corruption. The use of this method is justified, as it enhances the credibility of the findings on the importance of strategies for future emergencies. This legal research approach is consistent with the law and can be easily verified. The empirical aspect of this study involved a survey of multidimensional health-care and economic data set of 36 states in Nigeria plus the Federal Capital Territory on COVID-19 in Nigeria. A survey linearised regression model was estimated to determine the influence of government revenue and public health-care facilities in the control of the virus spread in Nigeria.

Findings

This study reveals the need for emphasis on the imperative of combating corruption in the distribution of COVID-19 palliatives and establishing economic resilience through transparent and accountable practices, supported by legal frameworks.

Research limitations/implications

Rent-seeking and utilitarian theories of law are evaluated because of their impacts on combating corruption. The limitation of this study is the intricacy of gathering data on COVID-19 palliatives corruption in Nigeria because of secrecy and the absence of reliable data on the subject.

Practical implications

Estimating the exact number of stolen palliatives and their fiscal impact on Nigeria's economy proves to be a formidable task because of the covert nature of corruption. This study equips policymakers in Nigeria with a better understanding of the legal challenges posed by corruption in the health care sector and provides an effective strategy to combat it.

Social implications

The lack of reliable data on the extent of palliative theft hinders the ability of lawmakers to enact effective legislation and strategies for combating corruption in the distribution of COVID-19 palliatives and addressing future emergencies in Nigeria. The policy implications of this study can assist policymakers in Nigeria and other countries in formulating measures to combat corruption in the distribution of COVID-19 palliatives and other future emergencies. Furthermore, it recommends the overhaul of anti-corruption laws and mechanisms in Nigeria to ensure effective measures against corruption.

Originality/value

In conclusion, this study contributes to knowledge by proposing a legal model centred on people's participation to enhance transparency and accountability in future palliative distribution processes. This study recommends legal strategies that can effectively address corruption in future emergencies or shocks. This study proposes a strategic blueprint to tackle corruption in the future. This blueprint includes an analysis of existing laws and regulations, as well as potential policy changes and legislative reform. This study also includes recommendations for improved enforcement and oversight mechanisms and for improved public awareness and education. As part of this, this study considers the potential for public–private partnerships to increase transparency and accountability in public health and health-care services.

Details

Journal of Financial Crime, vol. 31 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 5 September 2023

Andrew Ebekozien, Clinton Ohis Aigbavboa and Mohamad Shaharudin Samsurijan

Though alternative building technologies (ABTs) have been encouraged to address accessible and affordable issues in low-cost housing (LCH) provision, their adoption is still…

Abstract

Purpose

Though alternative building technologies (ABTs) have been encouraged to address accessible and affordable issues in low-cost housing (LCH) provision, their adoption is still overwhelmed with encumbrances. The encumbrances that hinder ABT adoption require an in-depth study, especially in developing countries like Nigeria. However, studies regarding ABT and its role in improving Nigeria's LCH to achieve Sustainable Development Goal (SDG) 11 are scarce. This research investigates encumbrances to ABT adoption in Nigeria's LCH provision and suggests feasible measures to prevent or reduce the encumbrances, thereby improving achieving SDG 11 (sustainable cities and communities).

Design/methodology/approach

This research utilised qualitative research and adopted a face-to-face interview as the primary data collection. The interviewees comprised ABT practitioners and end users in Nigeria who were chosen by a convenient sampling technique. The study's data were analysed manually through a thematic approach.

Findings

This study shows that stakeholders should embrace ABT in LCH provision to improve achieving SDG 11 in Nigeria. Also, it clustered the perceived 20 encumbrances to ABT adoption in LCH provision into government/policymaker, housing developers/building contractors, ABT users and ABT manufacturers-related issues in Nigeria's context. This study suggested mechanisms to mitigate encumbrances to ABT adoption in LCH provision, thereby improving achieving SDG 11.

Originality/value

This research adds to the limited literature by analysing ABT adoption encumbrances in Nigeria's LCH provision, which could assist policy formulation for the uptake of ABT in LCH provision and improve achieving Goal 11.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 13
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 29 November 2023

Reimara Valk and Benito Versluijs

The purpose of this paper is to explore the reintegration process of Wounded, Injured or Sick Employees (WISE) of the Dutch Military Armed Forces.

Abstract

Purpose

The purpose of this paper is to explore the reintegration process of Wounded, Injured or Sick Employees (WISE) of the Dutch Military Armed Forces.

Design/methodology/approach

The research method is an exploratory, qualitative case study. A purposive sampling was drawn, including 10 WISE, and 6 reintegration stakeholders. A total of 16 interviews were conducted to explore the individual, organisational and socio-environmental factors that influence reintegration of WISE.

Findings

Findings show the importance of involvement and participation of members of the social environment in the reintegration process. Findings show that the complexity of the plethora of WISEs' injuries and disabilities requires a more person-centric reintegration approach with personalized-customized provisions, rather than a policy-driven approach to the reintegration, in order to enhance the reintegration experience and to arrive at beneficial individual and organisational reintegration outcomes.

Research limitations/implications

This cross-sectional study on a limited sample of WISE and reintegration stakeholders does not allow for making inferences about the long-term effects of the reintegration process on reintegration outcomes of the wider population of WISE. Future longitudinal research, encompassing a larger sample, could examine the long-term career, organisational and societal implications of reintegration of WISE within and outside the Military Armed Forces.

Practical implications

This paper presents a “Wounded Warrior Workplace Reintegration Program”, aimed at deriving beneficial outcomes for all stakeholders involved in the reintegration trajectory.

Originality/value

This paper contributes to the literature by presenting a Model of Occupational Reintegration of WISE that considers the factors at an individual, social-environmental, and institutional level as determinants of successful reintegration.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 4
Type: Research Article
ISSN: 2040-7149

Keywords

1 – 10 of 271