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Open Access
Article
Publication date: 6 November 2020

Anthony Amoah and Kofi Korle

This study seeks to provide a robust piece of evidence of forest depletion in Ghana and its associated driver intensities to inform national policy decisions towards achieving…

6971

Abstract

Purpose

This study seeks to provide a robust piece of evidence of forest depletion in Ghana and its associated driver intensities to inform national policy decisions towards achieving Sustainable Development Goal (SDG) 15 and beyond.

Design/methodology/approach

Using a representative sample size of 733 households, which was obtained with the aid of a structured questionnaire, a descriptive analysis is used to show the evidence of forest depletion. For robustness purposes, the geographic information system (GIS) is used to provide a piece of remote sensing evidence to substantiate the claim. In addition, an ordered probit regression model is estimated given the ranked nature of the responses to determine the drivers of forest depletion.

Findings

The results provide evidence that the urban forests in the Greater Accra Region (GAR) of Ghana have been depleted. Overall, 44% argued that the depletion of the forests is high, 30% indicated that the depletion is moderate, while 26% indicated that the depletion is low. Consistent with the literature, the ordered probit regression results show that human behaviour, climate change and institutional failure are the driver intensities of forest depletion in the Region. Besides, the authors find an increasing order effect for all three drivers. Using a descriptive analysis, majority of the respondents posited that human behaviour is the main driver intensity, followed by climate change and then institutional failure. This study recommends the need for education and advocacy, community participation, law enforcement, resource mobilization, modern adaptation strategies and internalization of externalities as a way of controlling the drivers of forest depletion.

Originality/value

The study uses remote sensing techniques to provide empirical evidence of protected forest depletion in the GAR, Ghana. In addition, an ordered probit regression is used to identify the driver intensities that explain the depleted protected forests in the region.

Details

Forestry Economics Review, vol. 2 no. 1
Type: Research Article
ISSN: 2631-3030

Keywords

Book part
Publication date: 21 July 2004

Richard J Palmer and Henry H Davis

As manufacturers continue to increase their level of automation, the issue of how to allocate machinery costs to products becomes increasingly important to product profitability…

Abstract

As manufacturers continue to increase their level of automation, the issue of how to allocate machinery costs to products becomes increasingly important to product profitability. If machine costs are allocated to products on a basis that is incongruent with the realities of machine use, then income and product profitability will be distorted. Adding complexity to the dilemma of identifying an appropriate method of allocating machine costs to products is the changing nature of machinery itself. Depreciation concepts were formulated in days when a machine typically automated a single operation on a product. Today’s collections of computer numerically controlled machines can perform a wide variety of operations on products. Different products utilize different machine capabilities which, depending on the function used, put greater or less wear and tear on the equipment. This paper presents a mini-case that requires management accountants to consider alternative machine cost allocation methods. The implementation of an activity-based method allows managers to better match machine cost consumption to products. Better matching of machine costs to products enables better strategic decisions about pricing, mix, customer retention, capacity utilization, and equipment acquisition.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

Article
Publication date: 18 April 2017

Jakob Lauring, Poul Houman Andersen, Marianne Storgaard and Hanne Kragh

This paper aims to identify antecedents for, and consequences of, low-intensity inter-unit conflict in multinational corporations (MNCs). Inter-unit conflict in MNCs is an…

Abstract

Purpose

This paper aims to identify antecedents for, and consequences of, low-intensity inter-unit conflict in multinational corporations (MNCs). Inter-unit conflict in MNCs is an important and well-researched theme. However, while most studies have focused on open conflict acknowledged by both parties, much less research has dealt with low-intensity conflicts. Still, low-intensity conflicts can be highly damaging – not least because they are rarely resolved.

Design/methodology/approach

The authors used a qualitative approach to understanding low-intensity conflict relying on 170 interviews in four Danish MNCs.

Findings

They describe consequences of low-intensity conflict and identify three types of actions by headquarters’ representatives that could lead to the development of low-intensity conflicts, namely, ignoring, bypassing and educating.

Originality/value

Very few studies have dealt with low-intensity conflict – not least in international business research. The authors argue that the study of low-intensity conflict in MNCs can provide relevant, novel knowledge of MNC functioning.

Details

Multinational Business Review, vol. 25 no. 1
Type: Research Article
ISSN: 1525-383X

Keywords

Article
Publication date: 1 February 2004

Franz Willi Kellermanns and Majidul Islam

Activity‐based costing is widely used in managerial accounting as a cost measurement instrument. Accounting practices can differ widely between countries. Recognizing differences…

4258

Abstract

Activity‐based costing is widely used in managerial accounting as a cost measurement instrument. Accounting practices can differ widely between countries. Recognizing differences and similarities in seemingly identical practices between countries provides the opportunity for improvement and allows us to draw managerial implications in light of the increasing internationalization of companies. This paper compares US and German activity‐based costing. The paper establishes differences based on purpose, cost concepts, construction and cost allocation, and quantity and quality of cost information. It then proceeds by using the Technology Acceptance Model (TAM) to formulate propositions concerning the acceptability of the systems by managerial accountants in the USA and Germany.

Details

Benchmarking: An International Journal, vol. 11 no. 1
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 29 July 2021

Jesús F. Lampón and Elena Rivo-López

The paper aims to explore the influence of the industry technology intensity on the drivers of manufacturing backshoring.

Abstract

Purpose

The paper aims to explore the influence of the industry technology intensity on the drivers of manufacturing backshoring.

Design/methodology/approach

An analysis of backshoring factors in recent cases of backshoring in the European manufacturing industry based on original qualitative and quantitative information collected from different databases. This analysis was performed using different econometric models applied to samples of firms classified by technology intensity of industries.

Findings

Drivers of backshoring are conditioned by the technology intensity of the industries. The models that analyse firms classified by technology intensity of the industries have a good explanatory capacity with few key factors. In industries with low-technology intensity, backshoring is a cost-oriented strategy and the drivers are linked to internal process optimisation and external factors related to labour and logistics costs in the host location. In industries with high-technology intensity, backshoring is mainly an innovation-oriented strategy and the key drivers are those related to the internal innovation capacity for improvement of the technological level of manufacturing processes. The research also identifies the more suitable theoretical approaches for explaining backshoring drivers in each type of industry according to its technology intensity.

Originality/value

This research analyses the backshoring drivers by means of models applied to firms classified by the technology intensity of industries. It also reinforces the dynamic perspective of time to analyse backshoring as a reassessment of location decisions made after prior offshoring.

Details

Journal of Manufacturing Technology Management, vol. 33 no. 1
Type: Research Article
ISSN: 1741-038X

Keywords

Article
Publication date: 10 November 2023

Chenchen Yang, Lu Chen and Qiong Xia

The development of digital technology has provided technical support to various industries. Specifically, Internet-based freight platforms can ensure the high-quality development…

Abstract

Purpose

The development of digital technology has provided technical support to various industries. Specifically, Internet-based freight platforms can ensure the high-quality development of the logistics industry. Online freight platforms can use cargo transportation insurance to improve their service capabilities, promote their differentiated development, create products with platform characteristics and increase their core competitiveness.

Design/methodology/approach

This study uses a generalised linear model to fit the claim probability and claim intensity data and analyses freight insurance pricing based on the freight insurance claim data of a freight platform in China.

Findings

Considering traditional pricing risk factors, this study adds two risk factors to fit the claim probability data, that is, the purchase behaviour of freight insurance customers and road density. The two variables can significantly influence the claim probability, and the model fitting outcomes obtained with the logit connection function are excellent. In addition, this study examines the model results under various distribution types for the fitting of the claim intensity data. The fitting outcomes under a gamma distribution are superior to those under the other distribution types, as measured by the Akaike information criterion.

Originality/value

With actual data from an online freight platform in China, this study empirically proves that a generalised linear model is superior to traditional pricing methods for freight insurance. This study constructs a generalised linear pricing model considering the unique features of the freight industry and determines that the transportation distance, cargo weight and road density have a significant influence on the claim probability and claim intensity.

Details

Industrial Management & Data Systems, vol. 123 no. 11
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 20 June 2022

Suvajit Banerjee

The study attempts to capture the comprehensive accounting framework of the inverted U-shaped Environmental Kuznets Curve (EKC) hypothesis relevant for an emerging economy based…

Abstract

Purpose

The study attempts to capture the comprehensive accounting framework of the inverted U-shaped Environmental Kuznets Curve (EKC) hypothesis relevant for an emerging economy based on an emission-growth decoupling approach. The paper intends to re-examine and analyze the roles of influential production- and consumption-based drivers for the prominently observable increasing pattern of the energy-related carbon dioxide (CO2) emissions from the Indian Territory.

Design/methodology/approach

The study adopted an annual time series structural decomposition analysis (SDA) based on a single-country input-output framework for the period 2000–2014 to identify and elaborate the contribution of the responsible drivers to the production-based carbon emission of India. The study further proceeded to analyze a decoupling index to explore the features of economic growth and carbon emissions comovement over time.

Findings

The results from the empirical exercise reflect a pattern of consistently developing relative decoupling character for most of the production-based drivers. The paper produces insightful results on the pattern of energy-related CO2 emissions from the perspective of the EKC hypothesis and highlights the importance of consumption-based drivers as substantial contributors to the economy-wide CO2 emissions to be controlled for effective decoupling of the aggregate production-based CO2 from the volume of aggregate production to enhance the opportunities for sustainable economic development.

Originality/value

The study uniquely correlates the declining trend of the emission intensity of India's gross domestic product (GDP) and the inclining trend of the overall emissions due to ever-increasing gross output in the form of a comprehensive accounting relationship.

Details

Management of Environmental Quality: An International Journal, vol. 33 no. 5
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 29 May 2018

Hung Trong Hoang, Sally Rao Hill, Vinh Nhat Lu and Susan Freeman

Drawing on social exchange theory, the purpose of this paper is to develop and test an integrative model of internal and external factors determining employee perceptions of their…

Abstract

Purpose

Drawing on social exchange theory, the purpose of this paper is to develop and test an integrative model of internal and external factors determining employee perceptions of their organizational service climate.

Design/methodology/approach

Data are collected from a sample of 549 service employees in local and foreign-owned service firms in the emerging market of Vietnam. Structural equation modeling is used to test the hypothesized relationships.

Findings

Leadership commitment to service quality, internal processes and service standards, work facilitation resources and service-oriented human resource practices are positively associated with service climate. Internal customer service mediates the effects of these variables on service climate, with the exception of work facilitation resources. Furthermore, competitive intensity negatively moderates the impact of the internal drivers on service climate. The results also suggest that, depending on the ownership types (local vs foreign firms), the influences of the internal drivers of service climate might differ.

Originality/value

Despite the recognition of the role of organizational resources in fostering service climate, the integration and processes by which such resources influence service climate have not been fully examined. In particular, little is known about the external factors facilitating or hindering service climate, especially from an emerging market perspective. By examining both internal and external drivers of service climate under different ownership types, this paper enriches the existing knowledge on service climate and provides important implications for service firms operating in emerging markets.

Details

Journal of Services Marketing, vol. 32 no. 4
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 7 July 2020

Kerry Daniels, Ian Frederick Wilkinson, Louise Young and Steven (Qiang) Lu

The purpose of this paper is to advance the understanding of brand love by studying its intensity and the nature of extreme forms of it, rather than its presence or absence. The…

1497

Abstract

Purpose

The purpose of this paper is to advance the understanding of brand love by studying its intensity and the nature of extreme forms of it, rather than its presence or absence. The love of a sports team is a type of brand love and is a valuable context to study of brand love intensity because the intensity of love can become more extreme than for products; it has two distinctive features that are theoretically, management and policy relevant; and it is an under-researched context in marketing that is socially and economically significant.

Design/methodology/approach

The authors empirically develop and test a multidimensional hierarchical higher-order measure of the intensity of team love and a model of its drivers and outcomes using a sample of supporter club members of a professional sports team who vary in their intensity of love for the team.

Findings

The results support our measurement model and its distinctive features, especially the importance of the perceived two-way bond fans have with their team. While overall intensity of team love is not related to social influence or on-field performance, as hypothesized, they are related to sub-dimensions of team love, reflecting its multidimensionality. As hypothesized, the intensity of team love and social influence are related to the intention to renew club membership even with increased costs and poor performance and social influence is directly related to word of mouth and game attendance.

Research limitations/implications

The research is limited to the club members of one sports team in a particular sport in one country and one cultural context. Future research opportunities include: extending it to other sports and brand contexts, refining the methodology and addressing other issues highlighted by the research.

Practical implications

The results indicate the limits of management control of team love intensity because it develops over time independently through social processes. However, firms can help facilitate these processes. The social dimensions indicate the need to develop socially, as well as individually-focussed relationship management strategies. Most devoted fans are valuable customers, but some hardcore elements can be dysfunctional and sabotage the brand.

Social implications

Sport is personally, social and economically significant in most cultures and love of a sports team love can be an important glue that binds people and communities. However, the existence of extreme hardcore fans and heated rivalries can also be divisive and pose challenges for social policy. Hence, the need to better understand the factors driving more extreme forms of team love to better inform the development of social policy.

Originality/value

The authors focus on the intensity of brand love rather than its presence and absence as in prior research. The authors develop and test a new hierarchical measure of sports team love intensity and a model of its drivers and outcomes. The sports context is under-researched in marketing but reveals the important role played by dimensions that are obscured in studies of product brand love – its social nature and the perceived reciprocal relation with devoted fans. The results contribute to developing extended theories of brand love, open up new research opportunities and have management and policy implications.

Details

European Journal of Marketing, vol. 54 no. 9
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 11 October 2023

Yuhong Wang and Qi Si

This study aims to predict China's carbon emission intensity and put forward a set of policy recommendations for further development of a low-carbon economy in China.

Abstract

Purpose

This study aims to predict China's carbon emission intensity and put forward a set of policy recommendations for further development of a low-carbon economy in China.

Design/methodology/approach

In this paper, the Interaction Effect Grey Power Model of N Variables (IEGPM(1,N)) is developed, and the Dragonfly algorithm (DA) is used to select the best power index for the model. Specific model construction methods and rigorous mathematical proofs are given. In order to verify the applicability and validity, this paper compares the model with the traditional grey model and simulates the carbon emission intensity of China from 2014 to 2021. In addition, the new model is used to predict the carbon emission intensity of China from 2022 to 2025, which can provide a reference for the 14th Five-Year Plan to develop a scientific emission reduction path.

Findings

The results show that if the Chinese government does not take effective policy measures in the future, carbon emission intensity will not achieve the set goals. The IEGPM(1,N) model also provides reliable results and works well in simulation and prediction.

Originality/value

The paper considers the nonlinear and interactive effect of input variables in the system's behavior and proposes an improved grey multivariable model, which fills the gap in previous studies.

Details

Grey Systems: Theory and Application, vol. 14 no. 1
Type: Research Article
ISSN: 2043-9377

Keywords

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