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Open Access
Article
Publication date: 15 May 2023

Jinwon Jeon

This study aims to systematise the methodology used in comparative urban planning law and propose primary contexts for comparison in planning law.

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Abstract

Purpose

This study aims to systematise the methodology used in comparative urban planning law and propose primary contexts for comparison in planning law.

Design/methodology/approach

This study undertook a review of comparative law methodology discourse and sought to establish connections between the discourse and the field of planning law.

Findings

This study argues for establishment of a realistic goal for comparative planning law by focusing on the planning law's modifiability. The goal of comparison in planning law should not be to find universally desirable principles or better solutions. Rather, the goal should be to identify a motive for devising a solution. This is because it is not only difficult to establish legal values that are universally applicable to planning law but also inappropriate to determine superiority of planning laws that have been developed over time by each jurisdiction’s sovereignty and policies on land use. When determining comparable systems for analysis among legal systems that are functionally equivalent, it is important to consider the context of land use relations alongside the comparative analysis to be done. To set realistic goals, the context should not be extended indefinitely but be systematised. Based on the foundational relationship underlying planning law, including the tension between planning authorities and property owners, this study presents five specific contexts for comparative analysis: “Strength of Property Rights,” “Level of Judicial Intervention,” “Plan- or Development-led System,” “Allocation of Planning Power” and “Level of Participation.” Examination of these contexts will allow better understanding of the similarities and differences among different systems and practical application of the results of comparative studies.

Originality/value

This study presents a novel approach to systematising the methodology and framework of comparative planning law.

Details

Journal of Property, Planning and Environmental Law, vol. 15 no. 2
Type: Research Article
ISSN: 2514-9407

Keywords

Open Access
Article
Publication date: 21 December 2023

Rafael Pereira Ferreira, Louriel Oliveira Vilarinho and Americo Scotti

This study aims to propose and evaluate the progress in the basic-pixel (a strategy to generate continuous trajectories that fill out the entire surface) algorithm towards…

Abstract

Purpose

This study aims to propose and evaluate the progress in the basic-pixel (a strategy to generate continuous trajectories that fill out the entire surface) algorithm towards performance gain. The objective is also to investigate the operational efficiency and effectiveness of an enhanced version compared with conventional strategies.

Design/methodology/approach

For the first objective, the proposed methodology is to apply the improvements proposed in the basic-pixel strategy, test it on three demonstrative parts and statistically evaluate the performance using the distance trajectory criterion. For the second objective, the enhanced-pixel strategy is compared with conventional strategies in terms of trajectory distance, build time and the number of arcs starts and stops (operational efficiency) and targeting the nominal geometry of a part (operational effectiveness).

Findings

The results showed that the improvements proposed to the basic-pixel strategy could generate continuous trajectories with shorter distances and comparable building times (operational efficiency). Regarding operational effectiveness, the parts built by the enhanced-pixel strategy presented lower dimensional deviation than the other strategies studied. Therefore, the enhanced-pixel strategy appears to be a good candidate for building more complex printable parts and delivering operational efficiency and effectiveness.

Originality/value

This paper presents an evolution of the basic-pixel strategy (a space-filling strategy) with the introduction of new elements in the algorithm and proves the improvement of the strategy’s performance with this. An interesting comparison is also presented in terms of operational efficiency and effectiveness between the enhanced-pixel strategy and conventional strategies.

Details

Rapid Prototyping Journal, vol. 30 no. 11
Type: Research Article
ISSN: 1355-2546

Keywords

Open Access
Article
Publication date: 25 May 2023

Mercedes Luque-Vílchez, Michela Cordazzo, Gunnar Rimmel and Carol A. Tilt

This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to…

4358

Abstract

Purpose

This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in particular. In doing so, the major gaps in that knowledge are identified, and the paper proceeds to suggest further research avenues.

Design/methodology/approach

The authors conduct a review of papers published in leading journals concerning sustainability reporting to analyse the progress in the literature regarding three important reporting topics: materiality, comparability and assurance.

Findings

The review conducted in this study shows that there is still work to be done to ensure high-quality and consistent sustainability reporting. Key takeaways from the review of the extant literature are as follows: there is ongoing debate about the nature of sustainability reporting materiality, and single versus double materiality. Clearer guidance and better contextualisation are seen as essential for comparability, and, as GRI suggests, there is an important link to materiality that needs to be considered. Finally, assurance has not been mandatory under the GRI, but the current development at EU level might lead to the GRI principles being incorporated in the primary assurance standards.

Practical implications

In this paper, the authors review and synthesise the previous literature on GRI reporting dealing with three key reporting aspects.

Social implications

The authors extract some takeaways from the literature on materiality, comparability and assurance that will all be key challenges for GRI in the future.

Originality/value

This paper provides an updated review of the literature on GRI reporting dealing with three key reporting aspects.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 28 February 2023

Luca Rampini and Fulvio Re Cecconi

This study aims to introduce a new methodology for generating synthetic images for facility management purposes. The method starts by leveraging the existing 3D open-source BIM…

1037

Abstract

Purpose

This study aims to introduce a new methodology for generating synthetic images for facility management purposes. The method starts by leveraging the existing 3D open-source BIM models and using them inside a graphic engine to produce a photorealistic representation of indoor spaces enriched with facility-related objects. The virtual environment creates several images by changing lighting conditions, camera poses or material. Moreover, the created images are labeled and ready to be trained in the model.

Design/methodology/approach

This paper focuses on the challenges characterizing object detection models to enrich digital twins with facility management-related information. The automatic detection of small objects, such as sockets, power plugs, etc., requires big, labeled data sets that are costly and time-consuming to create. This study proposes a solution based on existing 3D BIM models to produce quick and automatically labeled synthetic images.

Findings

The paper presents a conceptual model for creating synthetic images to increase the performance in training object detection models for facility management. The results show that virtually generated images, rather than an alternative to real images, are a powerful tool for integrating existing data sets. In other words, while a base of real images is still needed, introducing synthetic images helps augment the model’s performance and robustness in covering different types of objects.

Originality/value

This study introduced the first pipeline for creating synthetic images for facility management. Moreover, this paper validates this pipeline by proposing a case study where the performance of object detection models trained on real data or a combination of real and synthetic images are compared.

Details

Construction Innovation , vol. 24 no. 1
Type: Research Article
ISSN: 1471-4175

Keywords

Open Access
Article
Publication date: 28 February 2023

Dominic Detzen and Lukas Löhlein

This paper studies the interactive valuation discourses of an online user community (transfermarkt.de) that seeks to determine market values for soccer players. Despite their…

1114

Abstract

Purpose

This paper studies the interactive valuation discourses of an online user community (transfermarkt.de) that seeks to determine market values for soccer players. Despite their seemingly casual nature, these values have featured in newspapers, transfer negotiations, academic research, and capital market communication – and have thus become reified.

Design/methodology/approach

The paper employs netnographic research methodology to collect and thematically analyze a wide range of user entries on the platform. These entries are studied using theoretical insights from the sociology of quantification and valuation.

Findings

The analysis reveals how values are constructed in constant interaction between value-proposing users and value-justifying “experts.” This dynamic form of relational valuation positions players relative to one another as well as to actual transactions on the transfer market. In the absence of authoritative guidelines, it is this possibility and affordance for interaction that enacts a coherent valuation regime. The paper further reveals the platform's response to a disruptive event, which risked bringing the user-expert dynamics to a halt, requiring intervention from the platform to repair its valuation frame.

Originality/value

The paper responds to increased scholarly interests in the valuation of professional athletes. It contributes to the extant literature on valuation, first, by analyzing the dynamic valuation work that feeds into the social construction of values and, second, by studying platform participation and user interaction in a socially engineered online space.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 26 January 2024

Nannan Xi, Juan Chen, Filipe Gama, Henry Korkeila and Juho Hamari

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in…

2531

Abstract

Purpose

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in retail. However, extending activities through reality-mediation is still mostly believed to offer an inferior experience due to their shortcomings in usability, wearability, graphical fidelity, etc. This study aims to address the research gap by experimentally examining the acceptance of metaverse shopping.

Design/methodology/approach

This study conducts a 2 (VR: with vs. without) × 2 (AR: with vs. without) between-subjects laboratory experiment involving 157 participants in simulated daily shopping environments. This study builds a physical brick-and-mortar store at the campus and stocked it with approximately 600 products with accompanying product information and pricing. The XR devices and a 3D laser scanner were used in constructing the three XR shopping conditions.

Findings

Results indicate that XR can offer an experience comparable to, or even surpassing, traditional shopping in terms of its instrumental and hedonic aspects, regardless of a slightly reduced perception of usability. AR negatively affected perceived ease of use, while VR significantly increased perceived enjoyment. It is surprising that the lower perceived ease of use appeared to be disconnected from the attitude toward metaverse shopping.

Originality/value

This study provides important experimental evidence on the acceptance of XR shopping, and the finding that low perceived ease of use may not always be detrimental adds to the theory of technology adoption as a whole. Additionally, it provides an important reference point for future randomized controlled studies exploring the effects of technology on adoption.

Details

Internet Research, vol. 34 no. 7
Type: Research Article
ISSN: 1066-2243

Keywords

Open Access
Article
Publication date: 6 June 2023

Mukesh Nepal and Rajat Deb

The study has endeavored to assay the nexus between the converged version of the International Financial Reporting Standards (IFRS) on the performance of the Indian-listed…

1286

Abstract

Purpose

The study has endeavored to assay the nexus between the converged version of the International Financial Reporting Standards (IFRS) on the performance of the Indian-listed manufacturing firms.

Design/methodology/approach

The study has randomly accessed the data of the Bombay Stock Exchange (BSE) listed Indian manufacturing firms using the Prowess IQ database. It has covered 2014–2016 as pre-IFRS and 2017–2020 as the post-IFRS convergence period. Moreover, the study has followed a longitudinal research design with cross-sectional time-series data and has used the difference-in-difference (DiD) technique to assess the effect of the IFRS convergence on firm performance (FP).

Findings

The results have indicated that the adoption of the Indian Accounting Standards (Ind AS) has unlikely reported better FP. It has concurred policy implications as full adoption rather than convergence could reap the benefits of the IFRS.

Originality/value

It has contributed to the existing body of knowledge by assaying the effect of the IFRS convergence on FP in developing economies like India using the DiD methodology. The study is an original piece of research and is free from plagiarism.

Details

Rajagiri Management Journal, vol. 18 no. 1
Type: Research Article
ISSN: 0972-9968

Keywords

Open Access
Article
Publication date: 26 April 2023

Kim Janssens, Cees J. Gelderman and Jordy Petersen

The main purpose of this research is exploring the tipping points for a radical shift in supplier (dis)satisfaction. This study identifies triggers and links them to consequences…

Abstract

Purpose

The main purpose of this research is exploring the tipping points for a radical shift in supplier (dis)satisfaction. This study identifies triggers and links them to consequences for the buyer–supplier relationship.

Design/methodology/approach

The Critical Incident Technique (CIT) was used to interview Dutch supplier representatives in the infrastructure sector, resulting in rich descriptions of 29 critical incidents, extracting first-hand information.

Findings

Safety issues, technical disputes and recruitment of supplier’s technical staff have been identified as tipping points for suppliers to become dissatisfied. Implementing performance-based contracting is another critical incident that caused irritation and disappointment. On a more operational level, dissatisfaction was provoked by tender errors and price discussions with the buyer. This study also identified tipping points by which dissatisfied suppliers abruptly turned into satisfied suppliers. The effect of a solution-oriented buyer intervention appears to be most powerful if this behaviour transcends prior expectations.

Practical implications

Consequences of misunderstandings and discussion between supplier and buyer may be manageable or repairable, depending on the causes and triggers that influenced a supplier’s dissatisfaction. An early warning system could prove its worth, so that buyers are not faced with unpleasant surprises.

Originality/value

Despite the growing number of studies, processes of how antecedents lead to supplier (dis)satisfaction are not well understood. Antecedents are predominantly investigated by cross-sectional survey data, giving little insights into micro-processes and actual interaction between buyers and suppliers. Although CIT has been applied in many disciplines, the technique is hardly used within the context of purchasing and supply management research.

Details

Journal of Business & Industrial Marketing, vol. 38 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

Open Access
Article
Publication date: 3 April 2023

Massimo Beccarello and Giacomo Di Foggia

The paper aims to compare the efficiency of alternative municipal solid waste (MSW) management business models: a single provider against multiple providers.

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Abstract

Purpose

The paper aims to compare the efficiency of alternative municipal solid waste (MSW) management business models: a single provider against multiple providers.

Design/methodology/approach

In this paper the drivers of MSW management costs are analysed to test the impact of the scale and scope of MSW management services on the average cost. While the business-as-usual scenario foresees a single provider, the alternative scenario foresees multiple providers.

Findings

Based on the empirical data on municipal waste management costs, on average, the size and the average cost of the service are inversely related. This trend is supported using sub-sets defined by the quantity of waste managed. Multiple factors aid in explaining this result, and among others, due to scale and scope, factors such as transition costs increase with the number of players running different services.

Practical implications

The provision of public services of economic interest should favour the participation of more companies wherever possible to the extent that social surplus is produced. However, pursuing this principle to the detriment of efficient service delivery is not ideal. This paper demonstrated that a single-provider waste management business model is efficient under specific conditions, as in this article.

Originality/value

This paper presents an original research methodology for comparatively analysing waste management service efficiency in urban areas and provides adequate evidence using alternative measures of costs according to the phase of the waste management chain, the scale and ultimately the scope of MSW management services.

研究目的

本學術論文擬比較另類的都市固體廢物管理模式的效率, 比較的對像是:單一服務提供者和多個提供服務者。

研究設計/方法/理念

研究人員分析都市固體廢物管理成本和價格的動因, 以測試有關的管理服務之規模和範圍對平均成本的影響。若在一切照常的情況下, 我們會預見單一服務提供者, 唯在不尋常的情況下, 我們則會預見多個提供服務者。

研究結果

根據都市廢物管理價格和成本上的實證數據, 平均而言, 服務的規模與其平均成本是成反比的。我們使用了以所處理之廢物量來界定的子集來支持這趨勢。多重因素會幫助解釋和說明這研究結果, 其中包括:因規模和範圍的關係, 諸如過度成本等的因素, 會按著提供各種不同服務的主要參與者的數目而增加。

實務方面的啟示

在能達創造社會剩餘的前題下, 會帶來經濟效益之公共服務的提供, 應有利於在可行範圍內有更多公司的參與; 但如果實行這原則而因此有損於服務提供的效率的話, 則這是不理想的。本文展示了在特定的情況下, 單一服務提供者的廢物管理商業模式是高效率的, 本文已說明這些特定情況。

研究的原創性/價值

本文為以比較分析法去探討城市地區廢物管理服務的效率、提出了一個新穎的研究方法, 並根據廢物管理鏈的階段、都市固體廢物管理服務的規模、以及最終其範圍, 考慮了成本和價格的另類測量方法, 繼而提供充分的證據, 以支持這些測量方法。

Open Access
Article
Publication date: 27 June 2023

Kacey Thorne, Sarah DeMark, Tyson Heath and Kristian Young

The global labor market has been upended and a new landscape has emerged. New models for ensuring the value and relevance of post-secondary education are needed. Learners need…

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Abstract

Purpose

The global labor market has been upended and a new landscape has emerged. New models for ensuring the value and relevance of post-secondary education are needed. Learners need better understanding of the value and relevancy which the education provides and more immediate return on the educational investment. Education providers must ensure the relevance of the credentials. Employers require transparency into skills an individual possesses based on the credentials they hold. New models are needed to guide an understanding of credentials so that all have equitable pathways to opportunity. This paper aims to discuss the aforementioned objectives.

Design/methodology/approach

The authors in this paper discuss how Western Governors University implemented a Unified Credential Framework (UCF) for ensuring credentials are relevant, verified, transparent and portable. The UCF is predicated on the use of skills as an underlying foundation.

Findings

Using a structured theory for understanding skills and micro-credentials creates more transparency into what post-secondary credentials represent, and the value they hold for individuals, employers and education providers.

Research limitations/implications

This paper represents a use case where the proposed solution is still emergent. Additional research is warranted as longitudinal data become available on student outcomes and impacts.

Originality/value

This paper presents a model that any organization can implement for clearer line of sight into the value and relevance of post-secondary credentials.

Details

The International Journal of Information and Learning Technology, vol. 40 no. 4
Type: Research Article
ISSN: 2056-4880

Keywords

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