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1 – 10 of over 2000
Article
Publication date: 12 March 2024

Silvio Hofmann

This paper critically evaluates potential barriers to employment opportunities for ethnic minority (EM) individuals in Scottish Local Authorities – both in terms of access to job…

Abstract

Purpose

This paper critically evaluates potential barriers to employment opportunities for ethnic minority (EM) individuals in Scottish Local Authorities – both in terms of access to job and development opportunities. It provides a fundamental discussion of concepts around race and ethnicity, and the levels of social injustice, with an explicit focus on institutional racialisation, discrimination and segregation. The paper explores organisational approaches towards recruitment, including positive action and workforce development.

Design/methodology/approach

This paper adopts a subjectivist (ontology) and interpretivist (epistemology) stance, based on a small-scale, in-depth investigation. The data have been gathered through semi-structured interviews with equality diversity and inclusion (EDI) officers in four Scottish Local Authorities, utilising thematic analysis.

Findings

The finding suggests that participating local authorities have a long way to go to ensure the elimination of barriers to employment for EM people. This is largely based on concerns around limitations in the application of positive action and elimination of disadvantages in recruitment and access to career and development opportunities?

Originality/value

The paper aims to contribute by exploring the availability of employment opportunities for EMs through the eyes of EDI Officers in four local authorities. Their thorough understanding, over- and insight into potential equality issues from an employment perspective are invaluable, focussing on more tangible organisational issues and approaches.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Open Access
Article
Publication date: 19 April 2024

Camélia Radu and Gulliver Lux

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE…

Abstract

Purpose

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.

Design/methodology/approach

This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.

Findings

Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.

Practical implications

Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.

Social implications

The public sector could learn from the private sector’s best practices regarding CE.

Originality/value

This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 6 February 2024

Daniel Cookman

This paper aims to discuss the adequacy of restrictive measures. Providing a synopsis of a global movement toward the imposition of target restrictive measures. Questioning the…

Abstract

Purpose

This paper aims to discuss the adequacy of restrictive measures. Providing a synopsis of a global movement toward the imposition of target restrictive measures. Questioning the success of targeted restrictive measures in obtaining behavioural change. Identifying a reversion to the implementation of wide ranging sectoral restrictive measures in an attempt to encourage immediate behavioural change. Accessing the success of using restrictive measures to encourage democratic regimes in Africa.

Design/methodology/approach

This study is a desktop research that examines European Parliament and Council issued Regulations for the jurisdictions of Iran, Russia and Belarus. Academic research is also used in identifying a pendulum swing by global legislatures with respect to the imposition of targeted measures to requiring the imposition of additional wide ranging sectoral measures.

Findings

Targeted measures can be circumvented using non-hostile third countries. Academic research identifies that wide reaching sectoral sanctions encourage regime change. Therefore, where targeted measures fail to give rise to their desired persuasive objectives. The legislator moves to introduce additional measures, also comprising of sectoral sanctions. Sectoral sanctions have been applied by the European Union in Iran, Russia and Belarus. The USA has taken measures to limit Russia ability to use Turkey as a transshipment hub. The African continent case study identifies the importance of creating an architecture founded on upholding positive governance and human rights standards. Failure to do so leads to a revolving system of authoritarian regimes, sanctioned by restrictive measures.

Originality/value

This paper is a desktop review composed by the author.

Details

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

Keywords

Article
Publication date: 13 February 2024

Mark Adrian Govier

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London…

Abstract

Purpose

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London, in its early years 1662–1703, to determine whether or not the institution was politically aligned.

Design/methodology/approach

There is almost no information addressing the political alignment of the Royal Society or its Presidents available in the institution’s archives, or in the writings of historians specialising in its administration. Even reliable biographical sources, such as the Oxford Dictionary of National Biography provide very limited information. However, as 10 Presidents were elected Member of Parliament (MP), The History of Parliament: British Political, Social and Local History provides a wealth of accurate, in-depth data, revealing the alignment of both.

Findings

All Presidents held senior government offices, the first was a Royalist aristocrat; of the remaining 10, 8 were Royalist or Tory MPs, 2 of whom were falsely imprisoned by the House of Commons, 2 were Whig MPs, while 4 were elevated to the Lords. The institution was Royalist aligned 1662–1680, Tory aligned 1680–1695 and Whig aligned 1695–1703, which reflects changes in Parliament and State.

Originality/value

This study establishes that the early Royal Society was not an apolitical institution and that the political alignment of Presidents and institution continued in later eras. Furthermore, it demonstrates how the election or appointment of an organisation’s most senior officer can be used to signal its political alignment with government and other organisations to serve various ends.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 20 September 2023

Mehdi Ashrafi, Mohammadreza Abdoli and Hasan Valiyan

One of the most emerging areas of audit knowledge is sustainable quality, which can comprehensively cover the development of audit reports inclusiveness for stakeholders. The…

Abstract

Purpose

One of the most emerging areas of audit knowledge is sustainable quality, which can comprehensively cover the development of audit reports inclusiveness for stakeholders. The purpose of this study is to present the sustainable audit quality (SAQ) framework based on the UK Financial Reporting Council.

Design/methodology/approach

The paper discusses the main concepts in both spreadsheets and process mining. Using a concrete data set as a running example, the different types of process mining are explained. Where spreadsheets work with numbers, process mining starts from event data with the aim to analyze processes.

Findings

The results of the study showed that the SAQ is more effective based on the two criteria of going concern and disclosure of key audit items. It was also determined that, based on total interpretive structural modeling, the two themes of debt covenants disclosure and assessment of firms’ leverage ratio have a higher priority for SAQ in the Tehran Stock Exchange.

Originality/value

This paper contributes to the discussion on the use of data mining for microarray databases and specifically for studying the present SAQ framework based on the UK Financial Reporting Council. An area that has not been paid attention to by prior research studies, and to the best of the authors’ knowledge, this study is the first research that attempts to provide the SAQ framework.

Details

International Journal of Law and Management, vol. 66 no. 1
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 29 September 2023

Mark Scott, Jonothan Neelands, Haley Beer, Ila Bharatan, Tim Healey, Nick Henry, Si Chun Lam and Richard Tomlins

It is well known that culture is a catalyst for change, helping economies respond to societal problems and demands and that culture is where people turn to in moments of crisis…

Abstract

Purpose

It is well known that culture is a catalyst for change, helping economies respond to societal problems and demands and that culture is where people turn to in moments of crisis. In this case study around designing and implementing evaluation methodologies/frameworks for Coventry UK City of Culture 2021, it is suggested that in English public policy and within publicly invested arts there is a maturation of thinking around recognising/measuring the public value of culture including its social value. The purpose of this paper is to chart the recent policy of justifying cultural expenditure with social value claims and highlight challenges for evaluating activity within Coventry UK CoC 2021 as a change in wider policy is taking place.

Design/methodology/approach

This paper provides creative insights into the design and implementation of the evaluation methodologies/frameworks for Coventry UK City of Culture 2021. The authors of this paper as the collective team undertaking the evaluation of Coventry's year as UK City of Culture 2021 bring first-hand experiences of challenges faced and the need for a cultural mega-event to evidence its value.

Findings

The case study aims to address the concepts of measuring value within cultural events and argues that a paradigm shift is occurring in methods and concepts for evidencing the aforementioned value.

Research limitations/implications

The case study within this paper focuses on the build-up period to the UK City of Culture 2021 year and the thinking and logic behind the creation of the evaluation/measurement framework and therefore does not include findings from the actual cultural year.

Originality/value

It is acknowledged that there are papers examining measuring and evidencing the “value” of cultural mega-events, the authors bring real-life first-hand experience of the concepts being utilised by them on the ground in the delivery and evaluation design of Coventry, UK City of Culture 2021.

Open Access
Article
Publication date: 1 November 2023

Hamed Abdelreheem Ead

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry…

Abstract

Purpose

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry, biology, math, geology, astronomy and engineering. The paper highlights the struggles and successes of these scientists, as well as the cultural, social and political factors that influenced their lives and work. The aim is to inspire young people to pursue careers in science and make their own contributions to society by presenting these scientists as role models for hard work and dedication. Ultimately, the paper seeks to promote the importance of science and its impact on society.

Design/methodology/approach

The purpose of this review is to present the scientific biographies of Egypt's most distinguished scientists, primarily in the field of Natural Sciences, in a balanced and comprehensive manner. The work is objective, honest and abstract, avoiding any bias or exaggeration. The author provides a clear and concise methodology, including a brief introduction to the scientist and their field of study, an explanation of their major contributions, the impact of their work on society, any challenges or obstacles faced during their career and their lasting legacy. The aim is to showcase the important achievements of these scientists, their impact on their respective fields and to inspire future generations to pursue scientific careers.

Findings

The group of outstanding scientists in 20th century Egypt were shaped by various factors, including familial upbringing, education, society, political and cultural atmosphere and state support for scientific research. These scientists made significant contributions to various academic disciplines, including medicine, physics, chemistry, biology, mathematics and engineering. Their impact on their communities and cultures has received international acclaim, making them role models for future generations of scientists and researchers. The history of these scientists highlights the importance of educational investments and supporting scientific research to foster innovation and social progress. The encyclopedia serves as a useful tool for students, instructors and education professionals, preserving Egypt's scientific heritage and honouring the scientists' outstanding accomplishments.

Research limitations/implications

The encyclopedia preserves Egypt's scientific heritage, which has been overlooked for political or other reasons. It is a useful tool for a variety of readers, including students, instructors and education professionals, and it offers insights into universally relevant scientific success factors as well as scientific research methodologies. The encyclopedia honours the outstanding scientific accomplishments of Egyptian researchers and their contributions to the world's scientific community.

Practical implications

The practical implications of this paper are several. First, it highlights the importance of education, family upbringing and societal support for scientific research in fostering innovation and social progress. Second, it underscores the need for continued funding and support for scientific research to maintain and build upon the accomplishments of past generations of scientists. Third, it encourages young people to pursue scientific careers and make their own contributions to society. Fourth, it preserves the scientific heritage of Egypt and honors the contributions of its outstanding scientists. Finally, it serves as a useful tool for students, instructors and education professionals seeking to understand the factors underlying scientific success and research methodologies.

Social implications

The social implications of the paper include promoting national pride and cultural identity, raising awareness of the importance of education and scientific research in driving social progress, inspiring future generations of scientists and researchers, reducing socioeconomic disparities and emphasizing the role of society, politics and culture in shaping scientific researchers' personalities and interests.

Originality/value

The paper's originality/value lies in its comprehensive documentation of the scientific biographies of Egypt's most prominent scientists in the 20th century, providing unique insights into the factors that contributed to their development and their impact across various academic disciplines. It preserves Egypt's scientific heritage and inspires future generations of scientists and researchers through the promotion of educational investments and scientific research. The encyclopedia serves as a useful tool for education professionals seeking to understand scientific success factors and research methodologies, emphasizing the importance of supportive and inclusive environments for scientific development.

Details

Journal of Humanities and Applied Social Sciences, vol. 6 no. 2
Type: Research Article
ISSN: 2632-279X

Keywords

Article
Publication date: 13 October 2023

Andrea Hauser, Carlos Rosa, Rui Esteves, Lourdes Bugalho, Alexandra Moura and Carlos Oliveira

The simulated scenarios can be used to compute risk premiums per risk class in the portfolio. These can then be used to adjust the policy premiums by accounting for storm risk.

Abstract

Purpose

The simulated scenarios can be used to compute risk premiums per risk class in the portfolio. These can then be used to adjust the policy premiums by accounting for storm risk.

Design/methodology/approach

A complete model to analyse and characterise future losses of the property portfolio of an insurance company due to hurricanes is proposed. The model is calibrated by using the loss data of the Fidelidade insurance company property portfolio resulting from Hurricane Leslie, which hit the centre of continental Portugal in October, 2018.

Findings

Several scenarios are simulated and risk maps are constructed. The risk map of the company depends on its portfolio, especially its exposure, and provides a Hurricane risk management tool for the insurance company.

Originality/value

A statistical model is considered, in which weather data is not required. The authors reconstruct the behaviour of storms through the registered claims and respective losses.

Details

Managerial Finance, vol. 50 no. 3
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 28 July 2023

Asma Senawi and Atasya Osmadi

The role of local authorities is crucial in addressing the essential needs of communities, and they possess the right to impose property taxes on all properties within their…

Abstract

Purpose

The role of local authorities is crucial in addressing the essential needs of communities, and they possess the right to impose property taxes on all properties within their territory. Property taxes are levied on all properties, contributing to approximately 60% of the local authority’s finances. However, their role in this policy is not frequently understood, primarily in executing property tax reassessment. Hence, this paper aims to reveal property tax reassessment implementation and identify its key challenges.

Design/methodology/approach

The latest tone of the list record was extracted from the local government division, Ministry of Housing and Local Government Malaysia, to answer the research objective. The data were received on November 2021 by email. Furthermore, through the literature review, the most significant challenges in property tax reassessment were identified, compared and presented.

Findings

The results highlight that property tax reassessment implementation in West Malaysia is at the level of concern where only two councils have the latest tone of the list. However, larger councils have a higher performance compared to smaller councils. The findings also reveal various challenges in property tax reassessment, such as insufficient human resources, inadequate property systems and software and lack of financial capacity. Others include a shortage of competent assessors, lower public education, political interference and socioeconomic uncertainty.

Practical implications

This study offers practical implications to policy and decision-makers in the West Malaysian local authorities. Despite inferior performance by West Malaysian local authorities, there is a need for conducting property tax reassessment activity to ensure the quality and uniformity of the assessment. This study suggests that local government stakeholders and managers should devote more attention to formulating long-term plans and promoting the property tax reassessment practice. The property tax reform could solve the current situation of substandard reassessment activity.

Originality/value

This study explains, compares and interprets the actual statistical data through the figures and summarises the challenges of property tax reassessment activity among local authorities.

Details

Journal of Financial Management of Property and Construction , vol. 29 no. 1
Type: Research Article
ISSN: 1366-4387

Keywords

Open Access
Article
Publication date: 23 June 2022

Tshepo Arnold Chauke and Mpho Ngoepe

Many organisations, including professional councils, operate manually to ensure document flow to clients and stakeholders. This results in the loss of valuable documentation such…

1100

Abstract

Purpose

Many organisations, including professional councils, operate manually to ensure document flow to clients and stakeholders. This results in the loss of valuable documentation such as certificates and the incurring of costs due to the returning of post to the sender. The purpose of this study was to explore digital transformation of document flow at the South African Council for Social Science Professionals.

Design/methodology/approach

The methodological approach involved qualitative data collected through interviews, observation and document analysis in response to research questions. The study was a participatory action research project that involved collaboration between researchers and study participants in defining and solving the problem through needs assessment exercise. All three phases of participatory action research were followed, namely, the “look phase”: getting to know stakeholders so that the problem is defined on their terms and the problem definition is reflective of the community context; the “think phase”: interpretation and analysis of what was learned in the “look phase” and the “act phase”: planning, implementing, and evaluating, based on information collected and interpreted in the first two phases.

Findings

The study identified various issues relating to poor data quality, high rate of registered postal returns and non-delivery electronic messages that cannot reach all the intended recipients and accumulation of data for decades. In this regard, the study proposes a framework that can be used by SACSSP to update and verify their details on the portal, as well as digital certificates for membership.

Research limitations/implications

Although the proposed framework is tailor-made for the professional council, it is not depended on prescribed technologies due to usage of open standards that can be used by industry and researchers. Therefore, it can be applied in other context where institutions such as universities communicate with many clients via postal or courier services.

Originality/value

The study used participatory action research involving the researchers and the organisation to solve the problem. The study presented a workflow that the council can use to ensure that the documents reach intended recipients. Furthermore, digital transformation of the process will ensure that the registered professionals are able to access their certificates online and can print them when necessary.

Details

Global Knowledge, Memory and Communication, vol. 73 no. 1/2
Type: Research Article
ISSN: 2514-9342

Keywords

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