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Article
Publication date: 7 December 2022

Galym Tokazhanov, Serik Tokbolat, Aidana Tleuken and Ferhat Karaca

The current COVID-19 pandemic is influencing our life in every aspect, including working and living environments. Millions of people were forced to isolate themselves in their…

Abstract

Purpose

The current COVID-19 pandemic is influencing our life in every aspect, including working and living environments. Millions of people were forced to isolate themselves in their homes, which has posed significant pressure on buildings and shown us that our dwellings are not designed for such purposes. This is partly due to the fact that homes are designed and built for occasional use rather than isolated and long-term occupation. The legislative system of a country plays an important role in defining and shaping the conditions of people living there. Hence, the aim of the study is to evaluate the readiness of Kazakhstani and the EU construction-related legislation for pandemics.

Design/methodology/approach

Previously developed pandemic-resilient indicators were used for the evaluation of construction legislation. Both legislative systems were reviewed, and the quality of responses was evaluated by assigning response scores.

Findings

The results based on response scores indicate that the environmental resource consumption sub-category was better covered by EU legislation. At the same time, the buildings’ health, safety and comfort are better taken into account in Kazakhstani legislation. Seven pandemic-resilient indicators were not responded to by any legislative system indicating a gap between current legislation and requirements for new living conditions.

Originality/value

No study has analyzed how COVID-19 can transform construction legislation. The study reveals the limitation of current construction legislation in Kazakhstan (KZ) and the EU, indicating the need for transformation to meet the requirements of the pandemic era.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 12 January 2023

José M. Ponzoa, Andrés Gómez and Ramón Arilla

This study aims to develop a proprietary indicator to measure the digital presence of the institutions: the digital presence index.

Abstract

Purpose

This study aims to develop a proprietary indicator to measure the digital presence of the institutions: the digital presence index.

Design/methodology/approach

This research delves into how nonprofit institutions, specifically business interest associations (BIAs), have developed their internet presence by applying essential digital marketing techniques. To this end, and using big data mining tools, this study analyzes the tracking by internet users of 102 BIAs, with their respective websites in 36 countries in Europe and the USA. In addition, the presence and activity of the institutions included in this study on social networks are considered.

Findings

This research serves as a basis for discussing the current gap between social reality and the digitalization of institutions. In this sense, conclusions are drawn on the importance of managerial profiles in decision-making on digitization and the necessary knowledge that, together with Web and social network managers, they must have to articulate the means and techniques that promote the internet presence of the organizations they manage.

Originality/value

Conclusions are drawn according to the geographical scope of the BIAs, and an argument is made about the difficulties of connection and loss of prominence of this type of institutions among their different target audiences, especially among the youngest and most digitized.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6204

Keywords

Article
Publication date: 28 February 2024

Helene Langbein

This study aims to analyze the effect the liberalization of industrial relations in Germany has had on trade unions’ influence on companies’ decisions. Particular attention is…

Abstract

Purpose

This study aims to analyze the effect the liberalization of industrial relations in Germany has had on trade unions’ influence on companies’ decisions. Particular attention is given to European measures of flexibilizing company law and how they affect industrial relations in Germany.

Design/methodology/approach

After presenting a theoretical basis regarding industrial relations and corporate governance, the paper then demonstrates, via a case study, the effects of the flexible European company law. It examines the strategic avoidance of trade union activity at SAP, a case that ended up before the European Court of Justice.

Findings

The flexibility of European company law allows companies to limit the influence of trade unions on company decisions. Limiting trade unions' internal participation weakens their position overall. Precautionary measures to protect employees’ rights help to reduce the dangers of this process.

Originality/value

The influence of European law brings a new perspective to the transformation of the German industrial relations model. The analysis of the strategy of using the legal type of the European company (Societas Europaea) to limit the internal activity of trade unions demonstrates the connection between institutional settings and corporate governance.

Details

Critical Perspectives on International Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 11 March 2024

Saida Belhouchet and Jamel Chouaibi

This paper aims to shed light on the relationship between audit committee attributes and integrated reporting quality (IRQ).

Abstract

Purpose

This paper aims to shed light on the relationship between audit committee attributes and integrated reporting quality (IRQ).

Design/methodology/approach

Data on a sample of 360 European firms selected from the STOXX Europe 600 index between 2010 and 2021 were used to test the model based on multiple regression for panel data to analyze the effect of audit committee attributes on IRQ. This paper considers generalized least squares (GLS) estimation for panel data models.

Findings

The findings of this study confirm expectations concerning the impact of audit committee attributes on the IRQ. Indeed, audit committee independence and meetings have a significant positive impact on IRQ. However, no significant association is found between financial expertise and IRQ.

Practical implications

The findings of this paper have significant implications for policymakers, who, through proper legislation, should encourage the formation of larger audit committees and ones with a higher percentage of independent members. They should also establish a minimum number of audit committee meetings per year. These regulations, which aim to increase the efficacy of audit committees’ supervisory and monitoring tasks, would promote corporate transparency and improve IRQ.

Originality/value

This study supports the existing literature. First, it expands the scientific debate on IRQ. Second, unlike previous studies, which used more subjective methods to measure the degree of integrated reporting (IR), this study relied on the CGVS variable from the DataStream ASSET 4 Database. Third, the research is novel because it indicates the crucial role of internal assurance mechanisms in wide managerial reporting practices in European companies. The sample consisted of European firms only, whereas previous studies used a global sample. Finally, this study is based on recent data (2010–2021), while other studies covered the period between 2008 and 2013.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 21 February 2024

Mirela Cătălina Türkeş, Aurelia Felicia Stăncioiu, Mihai Cristian Orzan, Mariana Jugănaru, Roxana-Cristina Marinescu and Ion Dănuț Jugănaru

Almost four years after the COVID-19 pandemic, the changes in the labour market and legislation, but also in people's lives, do not stop. At the same time, employees' perceptions…

Abstract

Purpose

Almost four years after the COVID-19 pandemic, the changes in the labour market and legislation, but also in people's lives, do not stop. At the same time, employees' perceptions regarding the change in the legislative and contractual framework, as well as in the working conditions and the use of telework, also change. Therefore, the aim of the paper is to identify the perceptions of employees regarding the use of telework in the post-pandemic period.

Design/methodology/approach

The research was based on a survey carried out on 128 teleworkers in the post-pandemic period. The statistical hypotheses were tested using Kolmogorov–Smirnov and Kruskal–Wallis tests, multiple linear regression and pairwise comparison analysis.

Findings

The results of the study demonstrate that the modification of the legislative and contractual framework and of the working conditions, as well as of the way of using information and communication technology in the post-pandemic era, generates a positive and significant impact on the use of telework by employees. Some of the main advantages valued by teleworkers included the possibility of benefitting from a flexible work schedule and the possibility of reducing transport costs.

Originality/value

The study highlights the need to continuously develop and update labour policies and strategies in line with current and future labour market requirements, considering the implications of telework on the perceptions of employees, so that government organisations and managers who want to protect the rights and interests of teleworkers, aspects of their lives and organise an appropriate work environment manage to do so in order to achieve the expected results.

Details

Employee Relations: The International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 18 March 2024

Alisha Tuladhar, Michael Rogerson, Juliette Engelhart, Glenn C. Parry and Birgit Altrichter

Firms are increasingly pressured to comply with mandatory supply chain transparency (SCT) regulations. Drawing on information processing theory (IPT), this study aims to show how…

Abstract

Purpose

Firms are increasingly pressured to comply with mandatory supply chain transparency (SCT) regulations. Drawing on information processing theory (IPT), this study aims to show how blockchain technology can address information uncertainty and equivocality in assuring regulatory compliance in an interorganizational network (ION).

Design/methodology/approach

IPT is applied in a single case study of an ION in the mining industry that aimed to implement blockchain to address mandatory SCT regulations. The authors build on a rich proprietary data set consisting of interviews and substantial secondary material from actors along the supply chain.

Findings

The case shows that blockchain creates equality between actors, enables compliance and enhances efficiency in an ION, reducing information uncertainty and equivocality arising from conflict minerals regulation. The system promotes engagement and data sharing between parties while protecting commercial sensitive information. The lack of central authority prevents larger partners from taking control. The system provides mineral provenance and a regulation-compliant record. System cost analysis shows that the system is efficient as it is inexpensive relative to volumes and values of metals transacted. Issues were identified related to collecting richer human rights data for assurance and compliance with due diligence regulations.

Originality/value

The authors provide some of the first evidence in the operations and supply chain management literature of the specific architecture, costs and limitations of using blockchain for SCT. Using an IPT lens in an ION setting, the authors demonstrate how blockchain-based systems can address two key IPT challenges: environmental uncertainty and equivocality.

Details

Supply Chain Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 1 November 2023

Uglješa Stankov, Miroslav D. Vujičić and Adam B. Carmer

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

目的

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。

设计/方法/方式

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。

发现

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。

原创性/价值

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。

Objetivo

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.

Diseño/metodología/enfoque

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.

Resultados

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.

Originalidad/valor

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.

Article
Publication date: 13 February 2024

Thomas A. Lee

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence…

Abstract

Purpose

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).

Design/methodology/approach

A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.

Findings

CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.

Research limitations/implications

The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.

Practical implications

Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.

Originality/value

The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 3 July 2023

Marinko Skare, Beata Gavurova and Martin Rigelsky

The purpose of the research was to evaluate the relationship between income and the recycled materials used in order to rate the business related to circular repair services under…

Abstract

Purpose

The purpose of the research was to evaluate the relationship between income and the recycled materials used in order to rate the business related to circular repair services under the burden of economic development in the countries of the European Union.

Design/methodology/approach

The analytical processes explore data from 2010 to 2020. The countries were divided into clusters according to economic maturity (Human Development Index (HDI), real Gross domestic product (GDP) per capita). Subsequently, the relationships were evaluated through the income indicators (for the 13 population groups), and the circular materials use rate indicator. The three indicators decomposed into five specific metrics were employed. The commonly applied characteristics of the descriptive analysis, Pearson's correlation coefficient and the panel regression analysis were engaged in the investigation.

Findings

The results demonstrated the vast disparities between income and circular materials use. In the more economically developed countries, their levels were twice higher as the less-developed countries. However, there is a meaningful positive relationship between them. The greatest attention was paid to the panel regression analysis applied to the relationship between income and circular economy (CE) use. The results showed that in a majority of the cases (different income categories), there is a significant positive relationship. When comparing the outcomes of the regression models between the groups of the countries according to their economic development, a closer relationship was clearly demonstrated in the countries with a lower level of development (Bulgaria, Romania, Croatia, Hungary).

Research limitations/implications

Besides the specific strengths, the study also shows some limitations identified mainly on the data side. The latest data on the consumption of circular materials come from 2020, so they do not cover the period related to the pandemic crisis. It is believed that there may have been some changes in income during the pandemic, and they may have harmed CE. Furthermore, there is to note that some limitations occur in the analytical process. The incompleteness of the data can also be included here as certain data is not available; hence, it was estimated directly by the Eurostat statistical authority.

Practical implications

At the same time, the following are currently considered among the primary barriers: financial restrictions, insufficient infrastructure, weak government support and obstacles on the global market. Consumers, industry leaders and the government are the most influential stakeholder groups in overcoming barriers. Higher demand for repair services will also initiate further development of business activities in this area at various regional levels. Progress in the repair services economy will continue to require extensive efforts in the future. Systematic coordination of activities at multiple levels of government together with manufacturers, designers, educational institutions, community institutions and individuals will be essential.

Social implications

Socioeconomic characteristics such as sex, age and education represent crucial predictors of consumer behavior. Therefore, the authors would like to focus future research on analyzing these characteristics and examine all the conceptual frameworks of consumer behavior and its positioning in detail within CE and the strategies related to the repair service. Discussing this issue through follow-up research will allow for solving complex transformational and political tasks related to the repair service strategies within CE. It will also inspire the discussion frameworks and multidisciplinary solutions to this issue affecting the fields of human geography, sociological, ethnographic and political sciences.

Originality/value

In less-developed countries, wage change can have a more substantial impact on the development of the CE. Also, a closer relationship between business in the field of repair services with income and the use of circular materials was manifested in the same way.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 13 November 2023

Tareq Na’el Al-Tawil and Salam Abdallah

The purpose of this paper is to examine the nature of cyberbullying and corresponding strategies being used under the New United Arab Emirates (UAE) Cybercrimes Law.

Abstract

Purpose

The purpose of this paper is to examine the nature of cyberbullying and corresponding strategies being used under the New United Arab Emirates (UAE) Cybercrimes Law.

Design/methodology/approach

The analysis begins with a review of the nature of cyberbullying, focusing primarily on key concepts, underlying risk factors, forms of cyberbullying and adverse effects. Background information about the nature of cyberbullying will then lay the foundation for the subsequent sections of the analysis, which will focus on preventive strategies and legislative measures. The second section of the analysis will entail a review of the legislative framework for cyberbullying in the UAE. The goal here is to examine how the UAE is responding to the emerging threat of cyberbullying in its jurisdiction. The next section will then shift gears to interventions and strategies being implemented at the global level. A global perspective is central to comparing practices in the UAE to international standards and regulations.

Findings

Findings from the analysis have shown that the UAE has the most robust and comprehensive cyberbullying laws internationally. Nonetheless, the New Cybercrimes Law is ambiguous, and it is not expressively specific to cyberbullying. The law does not have a clear definition of cyberbullying, as well as the scope of its application to specific cases involving students. A comparative analysis across jurisdictions has revealed that most countries neither have specific cyberbullying laws nor explicitly define the phenomenon in existing laws. Thus, cyberbullying is a gray area in the UAE national law, requiring a clear definition and scope of application. The courts will establish case law that will finally address the current definitional challenges and extend of applying the New Cybercrimes Law.

Originality/value

The analysis concludes with the application of international best standards and practices to the UAE context, focusing specifically on how to strengthen laws and procedures in the UAE.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

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