Search results

1 – 10 of 142
Book part
Publication date: 28 March 2015

David McQueen

The focus of the chapter is on disputes around corporate social responsibility (CSR) in the fossil fuel industry and how media and social networking technologies are deployed in a…

Abstract

Purpose

The focus of the chapter is on disputes around corporate social responsibility (CSR) in the fossil fuel industry and how media and social networking technologies are deployed in a virtual war between oil corporations and dissident, activist and protest groups.

Methodology/approach

Communications by BP, Shell, and their opponents in this virtual war are compared, especially in relation to the creative use of the internet, digital technologies, and social media. Through a case study approach, the chapter shows how communications often center on contested notions of CSR and claims by the oil giants about their environmental impact, which opponents dismiss as “greenwashing.” The various techniques deployed by both sides in this wide-ranging “PR war” are explored and contrasted in detail.

Findings

The findings for each case study reveal the diverse, complex, and changing nature of the relationship between the oil industry and its critics. The chapter concludes by arguing that if CSR is seen as “greenwashing” by the public, it is only likely to fuel widespread skepticism of the oil and gas sector and of corporate claims about the environment more generally.

Research limitations/implications

The research offers a snapshot of online and social media campaigns and PR strategies and tactics within the oil and gas industry rather than empirically grounded set of findings that can be easily applied to other fields.

Practical implications

Practical implications include attention to inflated or understated claims and the use of citizen testimony and humor to puncture CSR “rhetoric.” There is consideration of use of digital technologies by activists and attention to the way public debates and consultations are conducted. The need for a more respectful engagement with local communities by all parties engaging in public relations is underlined.

Originality/value

The chapter applies the concept of “asymmetrical warfare” from conflict studies within the media and communications tradition to provide a fresh revaluation of the term “PR war,” It offers a rare focus on online efforts by activist to subvert CSR-related branding, marketing, and communications. Discussion of the use of parody alongside factual and emotional arguments to challenge corporate hegemony also provides revealing insights.

Details

Corporate Social Responsibility in the Digital Age
Type: Book
ISBN: 978-1-78441-582-2

Abstract

Details

Corporate Social Responsibility in the Digital Age
Type: Book
ISBN: 978-1-78441-582-2

Content available
Book part
Publication date: 28 March 2015

Abstract

Details

Corporate Social Responsibility in the Digital Age
Type: Book
ISBN: 978-1-78441-582-2

Book part
Publication date: 28 March 2015

Abstract

Details

Corporate Social Responsibility in the Digital Age
Type: Book
ISBN: 978-1-78441-582-2

Book part
Publication date: 28 March 2022

C. Ganeshkumar, Arokiaraj David and D. Raja Jebasingh

The objective of this research work is to study the artificial intelligence (AI)-based product benefits and problems of the agritech industry. The research variables were…

Abstract

The objective of this research work is to study the artificial intelligence (AI)-based product benefits and problems of the agritech industry. The research variables were developed from the existing review of literature connecting to AI-based benefits and problems, and 90 samples of primary data from agritech industry managers were gathered using a survey of a well-structured research questionnaire. The statistical package of IBM-SPSS 21 was utilized to analyze the data using the statistical techniques of descriptive and inferential statistical analysis. Results show that better information for faster decision-making has been ranked as the topmost AI benefit. This implies that the executives of agritech units have a concern about the quality of decisions they make and resistance to change from employees and internal culture has been ranked as the topmost AI problem.

Article
Publication date: 1 July 2005

Peter Humphrey and David Lont

This paper examines the Random Walk Hypothesis (RWH) for aggregate New Zealand share market returns, as well as the CRSP NYSE‐AMEX (USA) index during the 1980‐2001 period. Using…

Abstract

This paper examines the Random Walk Hypothesis (RWH) for aggregate New Zealand share market returns, as well as the CRSP NYSE‐AMEX (USA) index during the 1980‐2001 period. Using several indices, we rely on the variance‐ratio test and find evidence to support the rejection of the RWH with some evidence of a momentum effect. However, we find evidence to suggest the behaviour of share prices to be time‐dependent in New Zealand. For example, we find the indices tested were closer to random after the 1987 share market crash. Further analysis showed even stronger results for periods subsequent to the passage of the Companies Act 1993 and the Financial Reporting Act 1993. We also find evidence that indices based on large capitalisation stocks are more likely to follow a random walk compared to those based on smaller stocks. For the USA index, we find stronger evidence of random behaviour in our sample period compared to the earlier period examined by Lo and Mackinlay (1988)

Details

Pacific Accounting Review, vol. 17 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 1 March 1991

John Price‐Wilkin

Libraries must actively support humanities text files, but we must remember that to focus exclusively on texts tied to specific systems is to put ourselves in opposition to the…

Abstract

Libraries must actively support humanities text files, but we must remember that to focus exclusively on texts tied to specific systems is to put ourselves in opposition to the needs of the researchers we intend to serve. A working model of the sort of system and resource provision that is appropriate is described. The system, one put in place at the University of Michigan, is the result of several years of discussions and investigation. While by no means the only model upon which to base such a service, it incorporates several features that are essential to the support of these materials: standardized, generalized data; the reliance on standards for the delivery of information; and remote use. Sidebars discuss ARTFL, a textual database; the Oxford Text Archive; InteLex; the Open Text Corporation; the Text Encoding Initiative (TEI); the machine‐readable version of the Oxford English Dictionary, 2d edition; and the Center for Electronic Texts in the Humanities.

Details

Library Hi Tech, vol. 9 no. 3
Type: Research Article
ISSN: 0737-8831

Article
Publication date: 14 May 2021

David S. Waller and Helen J. Waller

In recent years, there has been a “heritagisation” of pop culture, including music, whereby cultural institutions, such as galleries and museums in primarily Western countries…

Abstract

Purpose

In recent years, there has been a “heritagisation” of pop culture, including music, whereby cultural institutions, such as galleries and museums in primarily Western countries, have run exhibitions based on pop culture to successfully market to a new audience of visitors. The purpose of this qualitative study is to explore the issue of the “heritagisation” of pop culture by museums and observe visitor response to a specific music-related exhibition, linking intangible and tangible elements of the exhibition to provide a framework to understand the visitor experience.

Design/methodology/approach

The purpose will be achieved by observing the “heritagisation” of pop culture in the literature and past exhibitions, proposing how cultural institutions have linked the intangible and tangible elements of music in pop culture for an exhibition and observe visitors' feedback from online comments posted on Tripadvisor undertaken during the original “David Bowie is” exhibition at the Victoria and Albert Museum (V&A), London.

Findings

From the Leximancer analysis, a new conceptual framework for visitor experience at an exhibition was developed, which contains three visitor-related categories: pre-exhibition, exhibition space and exhibition experience, with five themes (tickets, exhibition, displayed objects, David Bowie and visitors) and 41 text concepts.

Practical implications

For cultural institutions the implications are that there can be opportunities to curate exhibitions on pop culture or music-related themes, which can include intangible and tangible elements, such as songs, videos, tickets, costumes, musical instruments and posters. These exhibitions can also explore the changing socio/political/historical/cultural background that contextualises pop cultural history.

Originality/value

This theory-building study advances the body of knowledge as it links music in pop culture and cultural institutions, specifically in this case a highly successful music-related exhibition at a museum, and provides a theoretical model based on tangibility elements. Further, it analyses museum visitor comments by using the qualitative software program, Leximancer, to develop a new conceptual framework for visitor experience.

Details

Arts and the Market, vol. 11 no. 3
Type: Research Article
ISSN: 2056-4945

Keywords

Article
Publication date: 21 January 2022

Abiot Tessema and Ghulame Rubbaniy

The purpose of this study is to investigate how changes in the firm's information disclosure practices impact the way investors process macroeconomic news. Specifically, the…

Abstract

Purpose

The purpose of this study is to investigate how changes in the firm's information disclosure practices impact the way investors process macroeconomic news. Specifically, the authors examine the role of derivative instruments and hedging activities disclosure, as required by SFAS 133, in shaping invertors response to good and bad interest rate news. In addition, the authors examine whether the effect of SFAS 133 on investors' response to good and bad interest rate news varies between firms with higher and lower earnings volatility.

Design/methodology/approach

This study uses data on all US public firms over the period from 1990 to 2019. The authors mainly apply multivariate regression and a difference-in-difference approach to test their hypotheses.

Findings

The results show a significant decrease in the asymmetry of responses to good and bad interest rate news for users of interest rate derivatives following the adoption of SFAS 133. However, in contrast to this finding, the authors also find that the adoption of SFAS 133 has no impact on the asymmetry of responses to good and bad interest rate news for nonusers of interest rate derivatives. Consistent with the ambiguity theory, the finding suggests that SFAS 133 indeed decreases investors’ uncertainty (ambiguity) about the cash flow implications of changes in the interest rate. The authors also find that the decrease in the asymmetry of response to good and bad interest rate news after the adoption of SFAS 133 is greater for users of interest rate derivatives with higher than lower earnings volatility. This implies that derivatives and hedging activities disclosure, as required by SFAS 133, are more important for firms with higher than lower earnings volatility. The finding is consistent with the idea that investors demand more accounting information when underlying earnings volatility is higher. In a set of additional analyses, the authors find that the effect of SFAS 133 on investors' response to good and bad interest rate news varies depending on the level of analyst coverage and interest rate exposure. Specifically, the authors find that the decrease in the asymmetry of response to good and bad interest rate news after the adoption of SFAS 133 is greater for users of interest rate derivatives with higher interest rate exposure and lower analyst coverage.

Practical implications

The findings of this study help market participants including regulators and standard setters to understand the impact of mandatory disclosure practices on investors' reaction to macroeconomic news. Moreover, the findings of the study help managers to understand the influence firm-specific characteristics (e.g. earnings volatility, analyst coverage and interest rates exposure) on the effectiveness of mandatory derivative instruments and hedging activities disclosure.

Originality/value

To the best of the authors' knowledge, this is the first paper to explore how firm-specific information environment affects the way investors process macroeconomic news. This study contributes to the literature by providing the empirical evidence that derivatives instruments and hedging activities, as required by SFAS 133, affect investors' response to good and bad interest rate news. In doing so, the results provide insights about how firm-specific information environment affects the way investors process macroeconomic news. This study shows that the cross-sectional variation in earnings volatility, analysts’ coverage and interest rate exposure affects the impact of SFAS 133 on investors' response to good and bad interest rate news. The findings are not only the notable addition to the existing literature on the topic but also can aid to market participants including policy makers, regulators, standard setters and managers to understand the influence of firm-specific characteristics on the effectiveness of mandatory derivative instruments and hedging activities disclosure. Finally, the findings contribute to the general debate about the effectiveness of SFAS 133 by showing that the adoption of SFAS 133 indeed decreases information ambiguity.

Details

International Journal of Managerial Finance, vol. 19 no. 1
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 1 March 2001

David Avison, Richard Baskerville and Michael Myers

Action research (AR), which emphasises collaboration between researchers and practitioners, is a qualitative research method that has much potential for the information systems…

5028

Abstract

Action research (AR), which emphasises collaboration between researchers and practitioners, is a qualitative research method that has much potential for the information systems (IS) field. AR studies of IS phenomena are now beginning to be published in the IS research literature. However, the rigour of many AR studies in IS can be improved. When AR has been published, the findings have frequently been emphasised at the expense of the process. In this article, we look at the process in AR projects, and look at some of the key choices and alternatives in controlling AR. We discuss three aspects of control: the procedures for initiating an AR project, those for determining authority within the project, and the degree of formalisation. We analyse seven recent AR projects in IS and from this analysis distil recommendations for determining these control structures.

Details

Information Technology & People, vol. 14 no. 1
Type: Research Article
ISSN: 0959-3845

Keywords

1 – 10 of 142