Search results

1 – 10 of 69
Open Access
Article
Publication date: 5 April 2024

Lidia Kritskaya Lindelid and Sujith Nair

Wage employees enter self-employment either directly or in a staged manner and may subsequently undertake multiple stints at self-employment. Extant research on the relationship…

Abstract

Purpose

Wage employees enter self-employment either directly or in a staged manner and may subsequently undertake multiple stints at self-employment. Extant research on the relationship between entry modes and the persistence and outcomes of self-employment is inconclusive. This study investigates the relationship between wage employees’ initial mode of entry into self-employment and the duration of the subsequent first two stints of self-employment.

Design/methodology/approach

This study used a matched longitudinal sample of 9,550 employees who became majority owners of incorporated firms from 2005 to 2016.

Findings

The findings demonstrate that the initial mode of entry into self-employment matters for the first two stints at self-employment. Staged entry into self-employment was associated with a shorter first stint and became insignificant for the second stint. Staged entry into self-employment was positively related to the odds of becoming self-employed for the second time in the same firm.

Originality/value

Using a comprehensive and reliable dataset, the paper shifts focus from the aggregated onward journey of novice entrepreneurs (survival as the outcome) to the duration of their self-employment stints. By doing so, the paper offers insights into the process of becoming self-employed and the patterns associated with success/failure in entrepreneurship associated with self-employment duration.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 11
Type: Research Article
ISSN: 1355-2554

Keywords

Open Access
Article
Publication date: 17 July 2024

Sophie Giordano-Spring, Carlos Larrinaga and Géraldine Rivière-Giordano

Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related…

Abstract

Purpose

Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.

Design/methodology/approach

This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.

Findings

Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.

Originality/value

The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.

Details

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

Keywords

Article
Publication date: 4 September 2024

Alireza Moghayedi, Kathy Michell and Bankole Osita Awuzie

Facilities management (FM) organizations are pivotal in enhancing the resilience of buildings against climate change impacts. While existing research delves into the adoption of…

Abstract

Purpose

Facilities management (FM) organizations are pivotal in enhancing the resilience of buildings against climate change impacts. While existing research delves into the adoption of digital technologies by FM organizations, there exists a gap regarding the specific utilization of artificial intelligence (AI) to address climate challenges. This study aims to investigate the drivers and barriers influencing the adoption and utilization of AI by South African FM organizations in mitigating climate change challenges.

Design/methodology/approach

This study focuses on South Africa, a developing nation grappling with climate change’s ramifications on its infrastructure. Through a combination of systematic literature review and an online questionnaire survey, data was collected from representatives of 85 professionally registered FM organizations in South Africa. Analysis methods employed include content analysis, Relative Importance Index (RII), and Total Interpretative Structural Modeling (TISM).

Findings

The findings reveal that regulatory compliance and a responsible supply chain serve as critical drivers for AI adoption among South African FM organizations. Conversely, policy constraints and South Africa’s energy crisis emerge as major barriers to AI adoption in combating climate change challenges within the FM sector.

Originality/value

This study contributes to existing knowledge by bridging the gap in understanding how AI technologies are utilized by FM organizations to address climate challenges, particularly in the context of a developing nation like South Africa. The research findings aim to inform policymakers on fostering a conducive environment for FM organizations to harness AI in fostering climate resilience in built assets.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Open Access
Article
Publication date: 27 August 2024

Tshepo Arnold Chauke and Mpho Ngoepe

The purpose of the study is to explore the integration of facets of information technology (IT) governance at a professional council in South Africa with the view to develop a…

Abstract

Purpose

The purpose of the study is to explore the integration of facets of information technology (IT) governance at a professional council in South Africa with the view to develop a framework.

Design/methodology/approach

This critical emancipatory study used the Information Governance Initiative pinwheel to explore the architecture facet of information governance at the professional council, with a view to developing a framework for entrenching a culture of good corporate governance. Qualitative data was collected through interviews and document analysis. The study was a participatory action research project that involved collaboration between the researcher and study participants in defining and solving the problem through a needs assessment exercise.

Findings

The key findings report on the processes taken by a professional council in identifying and implementing the facets of information governance, that is, records management, IT, content management, data governance, information security, data privacy, risk management, regulatory compliance, long-term digital preservation and, even, business intelligence.

Research limitations/implications

The study was a participatory action research project that involved collaboration between the researcher and study participants in defining and solving the problem through a needs assessment exercise.

Practical implications

The study’s findings suggest that, with the right information governance policy in place, adopting the facets of information governance can be used to address concerns related to information integrity in the short and medium terms. As a long-term option for retaining data and information, it would have various drawbacks and would not, however, ensure the initial dependability of the information.

Originality/value

A framework for information governance to ensure that the professional organisation and board members adopt a tailored governance system is suggested.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 12 December 2023

T.M. Jeyashree and P.R. Kannan Rajkumar

This study focused on identifying critical factors governing the fire response of prestressed hollow-core slabs. The hollow-core slabs used as flooring units can be subjected to…

Abstract

Purpose

This study focused on identifying critical factors governing the fire response of prestressed hollow-core slabs. The hollow-core slabs used as flooring units can be subjected to elevated temperatures during a fire. The fire response of prestressed hollow-core slabs is required to develop slabs with greater fire endurance. The present study aims to determine the extent to which the hollow-core slab can sustain load during a fire without undergoing progressive collapse under extreme fire and heating scenarios.

Design/methodology/approach

A finite element model was generated to predict the fire response of prestressed hollow core slabs under elevated temperatures. The accuracy of the model was predicted by examining thermal and structural responses through coupled temperature displacement analysis. A sensitivity analysis was performed to study the effects of concrete properties on prediction of system response. A parametric study was conducted by varying the thickness of the slab, fire and heating scenarios.

Findings

Thermal conductivity and specific heat of concrete were determined as sensitive parameters. The thickness of the slab was identified as a critical factor at a higher load level. Asymmetric heating of the slab resulted in higher fire resistance compared with symmetric heating.

Originality/value

This is the first study focused on studying the effect of modeling uncertainties on the system response by sensitivity analysis under elevated temperatures. The developed model with a parametric study helps in identifying critical factors for design purposes.

Details

Journal of Structural Fire Engineering, vol. 15 no. 3
Type: Research Article
ISSN: 2040-2317

Keywords

Open Access
Article
Publication date: 5 September 2024

Kensuke Otsuyama, Tomoyuki Mashiko and Haruka Tsukuda

Studies on land acquisition (LA) and recovery simulations have garnered considerable attention amidst climate change. Previous literature has reported that LA and relocation…

Abstract

Purpose

Studies on land acquisition (LA) and recovery simulations have garnered considerable attention amidst climate change. Previous literature has reported that LA and relocation contribute to reducing repetitive disaster losses or downzoning (limiting development). However, studies on decision-making about resettlement or relocation for landowners or decision-makers for disaster-impacted lands are limited. This study aims to qualitatively illustrate LA program schemes for recovery, and identify the underlying concepts of LA in Italy, the United States and Japan. By doing so, this study contributes to construction of future agent-based recovery simulations.

Design/methodology/approach

This study seeks to identify a variety of LA models in different contexts to provide input for future works. This study employed multiple case studies to explore common and contrasting results, and identify varied LA concepts. The methodology involved a literature review, including official reports, to examine the timeframes of LA projects qualitatively, complemented using aerial photos to confirm related land use changes pre- and post-LA.

Findings

The results indicate that buyout programs in the United States enhance renaturalization in flood-prone areas as a downzoning approach. In contrast, LA in Japan focuses on the continuation of communities or neighborhoods through the recovery and relocation process. In Italy, LA is used to contribute to supporting the tradition/legacy of historic housing and facilities for post-disaster temporary dwellings, reflecting an underlying concept of “tradition and legacy.”

Originality/value

This comparative study fills a research gap by focusing on LA concepts, and its novelty lies in finding the underlying concepts of LA in three countries. Through international comparison, it suggests that LA in Japan could incorporate conservation of the historical town center or the opportunity for downzoning.

Details

Disaster Prevention and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 16 September 2024

Wilhelm K.K. Abreu, Tiago F.A.C. Sigahi, Izabela Simon Rampasso, Gustavo Hermínio Salati Marcondes de Moraes, Lucas Veiga Ávila, Milena Pavan Serafim and Rosley Anholon

This research aims to understand the primary challenges encountered by entrepreneurs operating in emerging economies, where entrepreneurship plays a vital role. The study places a…

Abstract

Purpose

This research aims to understand the primary challenges encountered by entrepreneurs operating in emerging economies, where entrepreneurship plays a vital role. The study places a particular emphasis on entrepreneurs in Brazil.

Design/methodology/approach

The research methodology involved the analysis of data obtained from interviews, using both content analysis and Grey Relational Analysis techniques.

Findings

The analysis revealed several prominent difficulties that entrepreneurs face in these domains. These challenges encompassed issues such as grappling with intricate taxation systems and the associated tax burden, navigating government bureaucracy, securing access to essential financing and initial investments, contending with the absence of supportive government programs and addressing the dynamic nature of market conditions. The findings on the most critical barriers reveal potential pathways for entrepreneurs, policymakers and universities to act in developing the entrepreneurial ecosystem in emerging economies.

Originality/value

The insights garnered from this research have the potential to inform the formulation of robust public policies aimed at fostering entrepreneurship and innovation in emerging countries. Furthermore, these findings can serve as a valuable resource for planning initiatives designed to train engineers to become successful entrepreneurs.

Details

Journal of Modelling in Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 26 August 2024

Arthur Rocha-Gomes, Alexandre Alves da Silva and Tania Regina Riul

The purpose of this study is to nutritionally evaluate dams exposed to caloric restriction or cafeteria diets during the lactation period.

Abstract

Purpose

The purpose of this study is to nutritionally evaluate dams exposed to caloric restriction or cafeteria diets during the lactation period.

Design/methodology/approach

Twenty-four female Wistar rats (n = 8/group) and their respective litters received during lactation: Control (CTRL) – received standard chow; Caloric restriction (CR) – received 50% of the ratio of the CTRL group; Cafeteria diet (CAF) – received cafeteria diet. Weighing of the mother rats and their respective litters occurred weekly and the diets were daily. At weaning, levels of glucose, total cholesterol, high-density lipoprotein, low-density lipoprotein (LDL) and triglycerides were evaluated. Abdominal adipose tissue was removed and weighed. Liver tissue was removed to determine the lipid profile.

Findings

CR dams showed lower food (p < 0.01), caloric (p < 0.01) and all macronutrients (p < 0.01) intake. This group also observed intense weight loss (p < 0.01), in addition to low litter weight (p < 0.01). CAF dams had higher caloric intake (p < 0.05) and increased consumption of lipids (p < 0.01). The CAF group also reported greater accumulation of abdominal adipose tissue (p = 0.01), elevated levels of LDL (p < 0.01) and hepatic lipids (p < 0.01), as well as a litter with higher weaning weight (p < 0.01).

Originality/value

Few studies have evaluated the effects of different models of malnutrition focusing on dams. CR dams showed severe weight loss, which may have caused their pups to be underweight. On the other hand, the CAF diet during lactation led to a higher consumption of lipids and accumulation of adipose tissue, which generated a high weight of the litter.

Details

Nutrition & Food Science , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 24 June 2024

Satinder Kaur, Sidharath Seth and Jaspal Singh

The objective of the study is to shed light on the notion of quality investing in the Indian stock market. The study also attempts to combine the value and quality metrics to test…

Abstract

Purpose

The objective of the study is to shed light on the notion of quality investing in the Indian stock market. The study also attempts to combine the value and quality metrics to test their ability to generate a higher risk-adjusted return.

Design/methodology/approach

The paper employs asset pricing models to examine the excess risk-adjusted returns and panel regression model (random estimates) to determine the price of quality in the cross-section of Bombay Stock Exchange (BSE) listed stocks from 2003 to 2020.

Findings

The results indicate that the quality-only strategy failed to produce substantial risk-adjusted returns in the Indian stock market. The returns to long/short hedging strategy quality-minus-junk (QMJ) are significantly positive with the majority of the returns attributable to the short leg of the stock portfolio. The findings further discovered that the explanatory effect of quality on prices is limited. In particular, a strategy that combines value and quality investing generated positive and significant alphas as well as a higher Sharpe ratio.

Practical implications

The study provides investors and portfolio managers with valuable insights for navigating undervalued high-quality equities in the Indian stock market.

Originality/value

This is the first research of its kind to examine the performance of quality (Q score indicator) combined with value investing in the Indian stock market. As majority of research have concentrated on developed economies, this study offers out-of-sample evidence to validate the strategy’s success in an emerging market.

Details

Managerial Finance, vol. 50 no. 9
Type: Research Article
ISSN: 0307-4358

Keywords

Open Access
Article
Publication date: 14 November 2022

Johnson Adetooto, Abimbola Windapo and Francesco Pomponi

This study aims to evaluate the perception of the local experts and end users on the drivers, barriers and strategies to the use of alternative building technologies (ABTs), with…

3670

Abstract

Purpose

This study aims to evaluate the perception of the local experts and end users on the drivers, barriers and strategies to the use of alternative building technologies (ABTs), with a focus on sandbag building technologies (SBTs) in the provision of sustainable housing in South Africa towards improving the public's understanding of SBTs.

Design/methodology/approach

This research adopted a qualitative approach that used focus group meetings as the primary data collection method for this study. This study's focus group participants comprised ABT experts and end users of ABT houses in South Africa who were selected using a convenient sampling technique. The data were recorded, transcribed verbatim and analysed using NVivo 11 software.

Findings

This study found that the perceived drivers to using ABTs such as SBT comprise sustainability, affordability, job creation potentials, fire-resistant and earthquake resistance. This study revealed strategies for the SBTs, including awareness, building sandbag prototypes across cities and training.

Practical implications

This study's findings have practical implications for the practice and praxis of ABT implementation and uptake in South Africa. This study provides a framework for broadening the worldwide understanding of use and uptake of SBTs to provide sustainable and affordable housing.

Originality/value

This study adds significantly to the limited body of knowledge on ABTs, focusing on sandbag houses. Consequently, the findings provide policymakers with information on the expert and end-user perspectives on the barriers and strategies to using ABTs.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 5
Type: Research Article
ISSN: 1726-0531

Keywords

1 – 10 of 69