Search results

In 2018, the International Financial Reporting Standard 9-Financial Instruments became mandatory, effectively changing the underlying accounting principles of financial instruments. This paper systematically reviews the academic literature on the implementation effects of IFRS 9, providing a coherent picture of the state of the empirical literature on IFRS 9.

The study thrives on a systematic review approach by analyzing existing academic studies along the following three broad categories: adoption and implementation, impact on financial reporting, and risk management and provisioning. The study concludes by providing research prospects to fill the identified gaps.

We document data-related issues, forecasting uncertainties and the interaction of IFRS 9 with other regulatory standards as implementation challenges encountered. Also, we observe cross-country heterogeneity in reporting quality. Furthermore, contrary to pre-implementation expectations, we find improvement in risk management. This suggests that despite the complexities of the new regulatory standard on financial instruments, it appears to be more successful in achieving the intended objective of enhancing better market discipline and transparency rather than being a regulatory overreach.

As the literature on IFRS 9 is burgeoning, we provide state-of-the-art guidance and direction for researchers with a keen interest in the economic significance and implications of IFRS 9 adoption. The study identifies gaps in the literature that require further research, specifically, IFRS 9 adoption and firm’s hedging activities, IFRS 9 implications on non-financial firms. Lastly, existing studies are mostly focused on Europe and underscore the need for more research in under-researched jurisdictions, particularly in Asia and Africa. Also, to standard setters, policymakers and practitioners, we provide some insight to aid the formulation and application of standards.

The objective of this paper is to study the efficacy of the ASPECTSS Design Index's concepts as drivers of design intervention for educational environments for students on the autism spectrum. Based on the seven principles of acoustics, spatial sequencing, escape spaces, compartmentalization, transitions, sensory zoning and safety, ASPECTSS formed the basis for a preliminary post-occupancy evaluation (POE) and survey of an existing school environment.

Concepts drawn from the review of other strategies for autism spectrum disorder (ASD) friendly design were integrated with the seven ASPECTSS principles to create a design framework and consequent design retro-fit for a Pre-K-12th grade public school for students on the autism spectrum. The following design interventions were proposed: colour-coding based navigation; acoustical treatments in key circulation spaces; introduction of transition alcoves; classroom reorganisation using compartmentalization principles and the introduction of escape spaces for de-escalation. Specifically, a classroom template of modules of ASPECTSS-compliant layouts was provided to all staff. The efficacy and impact of these interventions were assessed using a whole campus online staff survey with further probing using classroom observations and subsequent interviews.

The results show alignment between the implementation of the ASPECTSS informed design interventions and responses to nine of the Likert scale items were all significantly lower than the middle response, indicating a high degree of satisfaction from survey respondents. These questions and responses related to the colour scheme facilitating ease of navigation for visitors of the school, the acoustics of the building successfully mitigating sound magnification and subsequently student distractibility, the organisation of the classrooms enhancing learning and the de-escalation zones allowing improved management of disruptive behaviours in the classroom.

This study focuses primarily on the Autism ASPECTSS Design Index as a framework for assessing classroom efficacy. Other tools and frameworks may produce different insights. A single school site was studied. Validation of these findings in other school environments is necessary before generalising these strategies at scale. The use of qualitative tools, primarily teacher and staff surveys, provides one lens into the efficacy of these design strategies. Further research using measurable biometric indicators such as heart-rate and stress levels measured through wearable technology could provide a first step towards the triangulation of these findings.

These findings could help provide more standardised best practices for designing learning environments for autism, potentially providing supportive strategies with real impact on learning quality, skill development and knowledge acquisition in school environments. This could potentially have economic implications by supporting more efficient progress for autistic students through their school curriculum.

Similar to economic impact, if validated and generalised, these findings could help with sense of accomplishment, general mental health improvement, alleviation of family stress and potential reduction of stigma in the autism community.

There is a slowly emerging field of design guidance for autism schools, but very little empirical evidence on the measurable efficacy of these strategies. This research provides one type of such evidence, as measured by the perceived impact from the point of view of staff and teachers at the school.

This paper aims to examine the impact of the mandatory adoption of (International Financial Reporting Standards [IFRS] 9) on loan provisions, nonperforming loans (NPL) and impairment loan loss in Gulf banks. This study also investigates potential variations in outcomes compared to prior models and explores the use of the Callaway and Sant’Anna (2021) estimator for difference-in-differences (DiD) with multiple time periods.

The research is based on a sample of 53 Gulf banks covering the period from 2012 to 2020. The study analyzes the changes in loan provisions, impairment loss and NPL following the implementation of IFRS 9. It uses statistical analysis and the DiD method to compare the outcomes between the experimental group (treated by IFRS 9) and the control group (not treated).

The findings reveal a statistically insignificant increase in loan provisions, impairment loss and NPL after the adoption of IFRS 9. These results align with previous studies and suggest that Gulf banks were proactive in anticipating and mitigating the impact of the new standard. The study also observes a synchronization of provisioning practices across Gulf countries and a certain level of consistency in recognizing loan losses.

The practical implications of this study suggest that Gulf banks have successfully absorbed the impact of IFRS 9 and have implemented collaborative approaches.

The study offers some new sight into IFRS9 outcomes in developing countries and opens the door for implementing a novel DiD estimation in future research studies.

The purpose of this paper is to draw attention to energy communities (ECs) in the tourism domain as voluntary initiatives combining noncommercial aims with environmental and social community objectives. ECs offer a range of potential benefits for local communities, tourism providers and destinations, including reduced energy costs, enhanced sustainability practices and a unique selling point for attracting environmentally conscious tourists.

This perspective paper uses a narrative literature review of academic papers, the primary European Union legislation relevant to ECs and online articles to provide an analysis of the current landscape.

This paper presents the typical benefits, categorized into financial, social and environmental, members of ECs can experience. Highlights include the possible functions of ECs for tourism providers and destinations. In addition to reinforcing sustainable practices, ECs create opportunities for regional value creation, exerting a strong potential to influence destination development. They can become an integral part of governing tourism destinations, driving green social innovation and contributing to tourism branding.

This paper provides early recognition and a clear articulation of the benefits and possible functions ECs offer to the tourism domain. By highlighting their potential positive impact on the environment, society, tourism businesses and policy, this research encourages further investigation in this field.

这篇观点论文的目的是引起人们对能源社区（ECs）在旅游领域的关注。能源社区是将非商业目标与环境和社区目标相结合的自发组织。ECs为当地社区、旅游供应商和旅游景点提供了一系列潜在好处, 包括降低能源成本、增强可持续发展的实践, 以及吸引有环保意识游客的独特卖点。

这篇观点论文提供叙事性文献综述, 涵盖了学术论文, 与ECs相关的主要欧联立法, 和网上对当前相关情况的分析文章。

本文介绍了ECs会员可能经常体验到的好处, 分为财务、社会和环境类别。重要的结果包括ECs对旅游供应商和景点来说的潜在功能。除了加强可持续发展实践外, ECs还为区域经济发展带来了机会, 具有强大的影响当地发展的潜力。它们可以成为管理旅游目的地的一个重要部分, 推动绿色社会创新并有助于旅游品牌推广。

本文是较早认识到并清晰阐述了ECs为旅游领域提供的好处和可能的功能。通过强调它们对环境、社会、旅游企业和政策的潜在积极影响, 这项研究鼓励未来更多的研究对这一领域的进一步探讨。

El propósito de este artículo de perspectiva es destacar el papel de las Comunidades Energéticas (CE) en el campo del turismo como iniciativas voluntarias que combinan fines no comerciales con objetivos comunitarios ambientales y sociales. Las CE ofrecen una variedad de beneficios potenciales para las comunidades locales, los proveedores turísticos y los destinos turísticos, incluyendo la reducción de costes energéticos, la mejoras en las prácticas de sostenibilidad y una propuesta única de venta para atraer a turistas concienciados del medio ambiente.

Este artículo de perspectiva utiliza una revisión narrativa de la literatura académica, la principal legislación de la Unión Europea relativa a las CE y artículos online para proporcionar un análisis del panorama actual de las CE.

Este artículo presenta los principales beneficios que los miembros de las CE pueden experimentar en las categorias financieras, sociales y ambientales. Se destacan las posibles funciones de las CE para los proveedores turísticos y los destinos turísticos. Además de reforzar las prácticas sostenibles, las CE crean oportunidades para la creación de valor regional, ejerciendo un marcado potencial para influir en el desarrollo de los destinos. Éstas pueden convertirse en una parte integral de la gobernanza de los destinos turísticos, impulsando la innovación social verde y contribuyendo a la marca turística.

Este artículo ofrece un reconocimiento temprano y una articulación clara de los beneficios y posibles funciones que las CE ofrecen al ámbito del turismo. Al resaltar su potencial impacto positivo en el medio ambiente, la sociedad, las empresas turísticas y la política, este estudio impulsa una mayor investigación en este campo.

Over 2.7 million workers are employed in the UK construction industry and with the fragmented nature of the construction sector; cases of poor mental health of workers are on the increase. This upsurge in the number of workers experiencing poor mental health could directly impact construction safety with significant financial adverse consequences on employers and the UK economy. Studies have identified lapses within the construction sector emphasising the lack of transparency regarding reporting of mental health and well-being of construction workers due to the inadequate engagement from employers and the lack of genuine leadership commitment to tackle mental health.

This study adopted a non-probability purposive sampling strategy, using a self-selected sample. A self-administered questionnaire benchmarked against the mental health core and enhanced standards tools by the “Stevenson/Farmer review of mental health and employers” served as the basis for the methodology. A total of 106 industry managers from highways, construction, maritime, utilities, home building, rail and haulage/fleet were involved in this study.

The findings indicate that the industry is making good strides towards addressing mental health issues; poor mental health have significant financial burdens on businesses and the economy; some contractors have mental health initiatives and programmes in place; there is inconsistency of support available to employees; some contractors now integrate leadership training; the level of engagement vary based on the strategy and action plan adopted by organisations; different mechanisms are adopted for monitoring mental health issues, and there are cross-industry initiatives.

A limitation of this study is the number of participants which is not representative of the entire UK construction workforce. Therefore, the findings from this study as much as it presents some understanding of employee mental health and well-being cannot be overtly generalised across multiple industries, different geographic regions or contexts.

Employers should have a clear representation of the mental health of their employees to help them understand what affects worker’s mental well-being and how they can support them. Disregarding the multifaceted causes of mental ill-health due to the perceived financial implications could be more devastating for the industry.

This paper aims to conduct a systematic literature review on the fintech services and financial inclusion of the developing nations that particularly focuses on lower middle-income group nations (LMIGN) and upper middle-income group nations (UMIGN) to highlight the research areas that have not received attention and present opportunities for future research.

This paper adopts a systematic approach to examine 65 research articles published from 2016 to 2021, adhering to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines.

The study identifies research gaps in two key themes: backward and outward linkages. In backward linkages, the literature on UMIGN should pay attention to the behavioural patterns associated with lending, investment and market provision-related fintech services. Further research is needed to understand the relationship between fintech services on the usage and quality dimension of financial inclusion in both LMIGN and UMIGN. For outward linkages, future research work should explore the role of fintech and financial inclusion in the development of LMIGN. This study provides valuable insights and guides future research directions by comprehensively mapping the existing studies.

This study does not use quantitative tools, such as meta and bibliometric analysis, to validate the findings.

This research paper offers new perspectives that introduce a novel framework for analysing literature on fintech, financial inclusion and its impact on the overall development of UMIGN and LMIGN.

This study aims to investigate the prevalence and characteristics of dysphagia among adults with intellectual disabilities (ID) referred to speech and language therapy for swallow assessment, providing information on the demographic characteristics, referral trends, co-occurring health conditions and reasons for referrals highlighting the complex health-care needs of this population.

This study used a standardised patient data extraction method over a six-month period involving 74 adults with ID referred to speech and language therapy for swallow assessment.

This study revealed a high prevalence of dysphagia among adults with ID referred to speech and language therapy for swallow assessment. Increasing age and severity of ID were associated with an increased likelihood of swallowing difficulties. Co-occurring health conditions such as mobility difficulties, epilepsy and gastrointestinal conditions were prevalent, suggesting that adults with ID and swallowing difficulties are often living with complex health conditions. Choking incidents and hospital admissions were primary reasons for referral.

This study stresses the pressing need for strategies to mitigate risks associated with choking incidents and hospital admission among this vulnerable population. Possible limitations include a reliance on referral and the focus being on a single service over a short period which may limit generalisation to the wider ID population.

This study emphasises the need to understand each person’s unique profile of health needs and the value of a specialised speech and language therapy service.

The importance of increasing awareness among caregivers and medical experts is highlighted.

The findings underscore the importance of tailored assessment, caregiver involvement and heightened interdisciplinary awareness to effectively manage dysphagia in individuals with ID.

This paper describes the rationale and key aspects of how one school-university partnership leveraged resources to create, implement and refine an innovative professional pathway called the Early Childhood Certificate (ECC) program which reflects the National Professional Development Schools (NAPDS) Essential Guideline 4: Reflection and Innovation. The ECC program is an innovative, career-building model that leverages resources between a predominantly white regional state university, a nonprofit organization serving as a Head Start grantee, a large urban school district and community-based education settings across a Midwestern metropolitan region.

This descriptive narrative documents how the ECC program developed as a professional pathway for early childhood educators to scale up their skills for teaching young children while strengthening their capacities and credentials within the early childhood education (ECE) profession pipeline. The narrative includes relevant literature and examples from the field.

This paper includes a discussion of the benefits and challenges related to the design, implementation and refinement of the professional learning ECC program.

This is a descriptive narrative. As such, generalizability is lacking. Research is needed to determine the effectiveness and sustainability of innovative teacher education programs.

Relevant research and lessons learned provide guidance for other school–university partnerships to consider how to meet workforce and career needs for educators in the field of ECE.

School–university partnerships can be change agents and positively impact early childhood educators' career development.

This paper addresses the need for understanding how predominantly white early childhood teacher education programs can partner with schools and agencies and then together leverage resources to support workforce and career development opportunities.

The aim of this paper is to develop a framework to enhance building maintainability through facilitating early suppliers’ involvement (ESI) in the design process.

A research methodology consisting of literature review, case studies and survey questionnaire was designed to achieve the above-mentioned aim. Firstly, literature review was used to examine the concepts of building maintenance, maintainability, the design process and ESI. Secondly, three case studies were presented and analysed to investigate the role of ESI towards enhancing building maintainability during the design process. Thirdly, a survey questionnaire was carried out with a representative sample of architectural design firms (ADFs) in Egypt to investigate their perception and application of ESI towards enhancing building maintainability during the design process. Finally, the research developed a framework to facilitate ESI in the design process in ADFs in Egypt.

Through literature review, the research highlighted the relationship between ESI and enhancing building maintainability and identified the roles, benefits, challenges and that encounter ESI in ADFs, factors for suppliers selection and levels of involvement. Results of the data analysis showed that “Difficulty of trusting external parties and sharing information with transparency” was ranked the highest challenge of ESI in ADFs in Egypt, followed by “Legal competitive advantage restrictions”. Moreover, “Better estimation for operation and maintenance costs” was ranked the highest contributions of ESI towards enhancing building maintainability, followed by “Reduce the number of operation and maintenance problems or reworks”. Finally, respondents stated that “Innovation, technical expertise, and competence” was ranked the highest supplier’s selection criteria, while “paying consultation fees for offering advice and recommendations to the design team” was ranked the highest form of supplier’s remuneration.

The proposed framework contributes to the body of knowledge through proposing five functions that aimed to facilitate ESI in the design process, a research area that received scant attention in construction research. In addition, because of the conceptual nature of the framework, it has to be validated to ensure its capability to overcome the challenges of ESI as an approach for enhancing building maintainability during the design process.

This research presents a practical solution that bridges the gap between theory and practice through overcoming the challenges that obstruct suppliers from being involved in the design process as an approach for enhancing building maintainability.

This research discussed the relationship between ESI and enhancing building maintainability as well as the roles, benefits and challenges that encounter ESI in ADFs. In addition, the research investigated the levels of suppliers’ involvement, selection criteria and forms of payment. Moreover, it investigated the perception and application of ESI in ADFs in Egypt towards improving building maintainability. The research proposed a framework to facilitate the integration of suppliers in the early stages of the project life cycle. It represents a synthesis that is novel and creative in thought and adds value to the knowledge in a manner that has not previously occurred.

Menstruation poses psycho-physiological challenges globally due to a lack of awareness, unhygienic practices and social stigma. This paper aims to assess the existing body of research on menstrual health and hygiene (MHH) worldwide.

This study focuses on seminal works published in the Scopus Database from 1946 to 2023 for extensive bibliometric analysis, involving 756 bibliographic records analyzed through Biblioshiny and VOSviewer software. The authors use thematic analysis to identify core research themes and sub-themes, coupled with a critical review of the most highly cited articles within each thematic category.

The research into MHH has consistently grown since 2010, with a notable surge in the past five years. Among all countries, the USA emerges as the most active contributor, boasting the highest number of publications and citations. In terms of organizations, The London School of Hygiene and Tropical Medicine takes the lead with 54 articles. Further, PLOS ONE and Waterlines were the most productive and influential journals, respectively. The thematic analysis identifies key research foci, including tampons, menstrual health, sanitation, hygiene and bleeding.

Further research could be initiated in areas of menstrual education and awareness, menstrual product safety and effectiveness and menstrual disorders and treatments to address the concerns especially encountered by women from developing countries.

This research provides a comprehensive analysis of 77 years of MHH research, offering valuable insights into key areas of concern and guiding future research directions, ultimately addressing critical global health challenges.