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The purpose of this paper is to assess the inherent adaptive capacities of multilevel flood management institutions in England that are necessary to espouse the concept of Ecosystem-based Adaptation (EbA).

This paper is based on an extensive assessment of flood management literature including European and English flood management policies, strategies, regulations and reports. First, an assessment protocol was developed from systematic literature search and, second, multilevel flood management policies and organizations were evaluated. A qualitative scoring method was applied at the assessment stage.

The protocol included 18 major assessment criteria under seven EbA principles. Application of the protocol showed that English national flood policies showed comparatively greater adaptive capacities than European- and local-level policies and local organizations. Specialized flood management policies such as Catchment Flood Management Policies at the local level and European Policies such as flood directives are among the lowest-scoring policy institutions. It was also identified that there is an emerging trend of stakeholder participation, catchment-based approach and knowledge-based adaptation planning at the national level which potentially can be the entry points of wider-scale EbA implementation. This paper recommends proactive roles of local executive organizations through improving institutional communication, consideration of catchment-scale planning with clear adaptation goals and valuing local knowledge base.

The research is important to identify the institutional aspects of adaptive capacity that require attention for promoting alternative adaptation measures such as EbA.

The EU prudential regime for investment firms comprising the Directive (EU) 2019/2034 (IFD) and Regulation (EU) 2019/2033 (IFR) introduces a fit-for-purpose capital framework for investment firms. The capital impact on the practice of investment management can be material depending on firms’ specific business models and risk profiles, which may require them to take strategic decisions with respect to the services they provide. Despite the importance of this issue for the practice of investment management, there exists no study among the existing studies that focuses on this issue. This study aims to fill this gap in the literature.

This paper reviews the calibration approaches the European Banking Authority (EBA) has used by exploring the deficiencies of the regime with respect to the calibration of categorization thresholds and coefficients that are used by the EBA to calculate regulatory capital requirements.

This paper sets out that the choice of the relevant percentile for setting the firm categorization thresholds was not based on any theoretical rule. It also discusses that the calibration of the K-factors was subjective and lacked consistency. In addition, it criticizes the sample that the EBA used for business model coverage on the grounds that it was unbalanced, resulting in certain K-factors driving the overall capital impact.

Further research is needed on the calibration of thresholds as this will remain a crucial factor for the effectiveness of the new regime. In particular, a more data-driven and transparent approach would be necessary to ensure the accuracy and consistency of the thresholds.

This paper leads to the policy implication that, despite its merits that overweigh its shortcomings, potential market competition and financial stability issues that may stem from inconsistencies and a general lack of objectivity in certain aspects of the regime should not be underestimated by the EU policy makers.

The present paper contributes to the existing knowledge primarily by reviewing the EBA’s calibration approaches with respect to the K-factor coefficients and firm categorization thresholds, concluding that lack of objectivity and precision in the relevant methodologies could distort capital allocation decisions in the practice of investment management.

This paper aims to examine the content domain of employee business awareness, individual non‐managerial employee realization, perception or knowledge of the employing organization's business environment as demonstrated when involved in decision making or problem solving.

Interviews with 20 employees from two organizations yielded 81 critical incidents in which employees participated in workplace decision making or problem solving beyond their immediate task environment. These were examined using interpretative analysis.

This inductive approach generated 35 indicators of EBA organized according to three themes: the external environment, business strategy, and business processes.

EBA may represent a valuable knowledge resource worthy of further study.

EBA is a new construct that presents opportunities for innovation in research and practice.

The aim of this paper is to develop a new analysis method, named dynamic extreme bounds analysis (DEBA), and to determine decisive determinants of foreign direct investment (FDI) by using this new method.

In econometrics, the extreme bounds analysis (EBA) method is a convincing way of examining the strength of independent variables. However, the results obtained when using the EBA method contain little information, since each variable is only either strong or fragile, and some strong variables may be omitted because their significance could be undermined by just one unreasonable regression. Therefore, in order to overcome these limitations, this paper proposes DEBA, a new analysis method.

The authors employ the DEBA method to determine the factors which impact FDI in 86 countries. The authors note that in developing countries, the level of previous FDI, a high degree of openness, large market size and development of infrastructure help to attract FDI, whereas the development of domestic industry deters it. In developed countries, FDI is lured by the level of previous FDI stock, a high degree of openness, large market size, macroeconomic instability and availability of energy.

Although this study is expected to contribute a new methodological approach and define the strong determinants of FDI, the study is not without limitations, such as the unavailability of data. Further studies should improve the DEBA method by developing DEBA packages for use in popular statistical software, enhancing methods for other types of data and more accurately determining the estimation order of variables. In addition, further research should expand the study's FDI model, providing more potential variables for an in-depth overview of this model.

This study is to contribute a new methodological approach (DEBA method) for data analysis and defining of strong determinants of FDI. The study findings are useful for governments, policy-makers and economists in formulating more attractive FDI policies.

The purpose of this study is three-fold: first, to examine the extent to which service quality (SQ) affects the three components of emotional brand attachment (EBA) (brand passion, brand affection and self-brand connection); second, to investigate the extent to which these three components influence brand loyalty; and third, to test the mediation effect of the components of EBA on the SQ–loyalty relationship.

Survey data were collected from 355 respondents using an online panel in the UK. Smart PLS2.0 was used to analyze the data.

Three key findings emerge: first, compared to staff behavior, physical environment tends to have a stronger and more significant effect on the three elements of EBA. Second, brand passion and self-brand connection fully mediate the SQ–loyalty relationship, whereas brand affection partially mediates the same relationship. Finally, the SQ–EBA–loyalty relationship is significantly stronger for repeat visitors compared to first-time visitors.

Hotel brands need to design their facilities and décor and develop guest experiences based on symbolic values and deep emotional aspects. Offering employees customer care training and adopting a consumer-centric, relational, storytelling approach are particularly important to inspire and captivate hotels’ customers and to build and shape profound and enduring affective ties between the hotel brand and its customers.

The findings offer new insights through examining the symbolic consumption and emotional aspects of a guest’s hotel experience as mediators to the SQ–loyalty relationship. The findings also add to the growing body of knowledge of the antecedents of EBA through identifying physical environment and staff behavior as key determinants of EBA.

This study aims to show a case study of ecosystem-based adaptation (EbA) measures to increase coastal system’s resilience to extreme weather events and sea-level rise (SLR) implemented at Kiyú (Uruguayan coast of the Rio de la Plata river estuary).

A participatory process involving the community and institutional stakeholders was carried out to select and prioritise adaptation measures to reduce the erosion of sandy beaches, dunes and bluffs due to extreme wind storm surge and rainfall, SLR and mismanagement practices. The recovery of coastal ecosystems was implemented through soft measures (green infrastructure) such as revegetation with native species, dune regeneration, sustainable drainage systems and the reduction of use pressures.

Main achievements of this case study include capacity building of municipal staff and stakeholders, knowledge exchanges with national-level decision makers and scientists and the incorporation of EbA approaches by subnational-level coastal governments. To consolidate EbA, the local government introduced innovations in the coastal management institutional structure.

The outcomes of the article include, besides the increase in the resilience of social-ecological systems, the strengthening of socio-institutional behaviour, structure and sustainability. This experience provides insights for developing a strategy for both Integrated Coastal Management and climate adaptation at the national scale.

Based on the stimulus–organism–response (SOR) model, the aim of this study is to explore the impact of brand experience (BE) on brand loyalty, with the mediation effect of emotional brand attachment (EBA) dimensions, specifically brand passion, self-brand connection and brand affection.

The study utilized a sample of 278 smartphone users in Lebanon. A questionnaire was used for data collection and a mediation analysis was employed to test the hypothesized relationships.

The findings revealed that experiential brands promote long-lasting brand loyalty through building brand passion, self-brand connection and brand affection.

To achieve a long-standing brand–consumer relationship, marketing managers should enhance and augment experiential marketing practices as this triggers deep emotional links and builds strong emotional ties with customers.

In contrast to previous studies on BE and loyalty, this research contributes to the literature by deepening the impact of emotions from the EBA perspective, specifically brand passion, brand affection and self-brand connection and posits the latter as mediators to the link between the BE and brand loyalty in the smartphone industry.

The purpose of this paper is twofold: first, to examine the differential effect of two cognitive (i.e. product experience, outcome focussed) and two emotional experiences (i.e. surprise and immersion) on customers’ cognitive outcomes (i.e. satisfaction, trust and value), and customers’ emotional outcomes (i.e. passion, connection and affection); and second, to test the differential effect of customers’ cognitive and emotional outcomes on switching resistance loyalty (SRL).

Survey data were collected from 843 respondents using an online panel in the UK. Structural equation modelling was employed to analyse the data (AMOS 18.0).

First, cognitive experiences had a more significant effect on customers’ cognitive outcomes compared to their effect on customers’ emotional outcomes. Second, emotional experiences had a more significant effect on customers’ emotional outcomes compared to their effect on customers’ cognitive outcomes. Third, the impact of customers’ emotional outcomes on SRL was not significantly higher compared to that of customers’ cognitive outcomes. Fourth, the indirect effect of cognitive experiences on SRL was significantly higher, compared to that of emotional experiences.

The key contribution of this research stems from examining the differential effect of cognitive and emotional experiences on different consumers’ cognitive and emotional outcomes, thus providing deeper insights into the nature of the relationship between such variables.

This paper aims to examine the effects of market orientation and organizational learning on individual e‐business adoption functions and firm performance in the context of Chinese firms.

A cross‐sectional design was adopted for the study, whereby a sample of companies was selected from the province of Sichuan, China. The questionnaire was distributed via a personally administered method to senior managers. Partial least squares was used for analysing the data.

It was found that market orientation affected e‐order‐taking, whereas organizational learning affected e‐communication, e‐procurement and internal administration through e‐business technologies, and firm performance. Whilst market orientation was found only to effect e‐order‐taking and e‐communication was found to have a positive influence on firm performance.

A limitation of the study is the sample size and obtaining the convenience sample from one province in China. A larger size and broader representation of provinces in China will be a direction for future research.

The findings of this study highlight the need for creating an internal organizational culture, which facilitates the adoption of e‐business technologies. Specifically, they should develop capabilities such as organizational learning and market orientation prior to the adoption of e‐business technologies.

The contribution of the study is that the findings provide insight into e‐business adoption in China from a resource‐based perspective.

This paper examines how accounting either contributes to or undermines worker resistance to unfair pay, thereby enhancing our current understanding of the emancipatory potential of accounting.

We apply Jacques Rancière's concept of politics and build on recent calls to introduce Rancière's work to accounting by analysing a case based on workers in an Australian supermarket chain who challenged their employer Coles over wage underpayments.

We find that in this case, accounting is, in part, a means to politics and a part of the police in Rancière's sense. More specifically, accounting operated within the established order to constrain the workers, but also provided workers with a resource for their political acts that enabled change.

This empirical research adds to Li and McKernan (2016) and Brown and Tregidga (2017) conceptual work on Rancière. It also contributes more broadly to emancipatory accounting research by identifying radical possibilities for workers' accounting to bring about change.