Search results
1 – 10 of 235Audu Ibrahim Ali, Mohd Kameil Abdul Hamid, Mohd Azman Bin Abas, Mohd Farid Muhamad Said, Anthony Chukwunonso Opia, Izhari Izmi Bin Mazali and Zul Hilmi Bin Che Daud
Due to the environmental issues caused by petroleum lubricants used in lubrication, the concept of creating various bio-lubricants requires research globally. Thus, this study…
Abstract
Purpose
Due to the environmental issues caused by petroleum lubricants used in lubrication, the concept of creating various bio-lubricants requires research globally. Thus, this study aims to develop, characterize and test the base ficus carica oil (fig oil) for its ethylene vinyl acetate copolymer (EVA) and sodium dodecylbenzene sulfonate (SDBS) content.
Design/methodology/approach
The sample characterization was done using the Fourier transmission infrared spectrum, whereas the morphologies of the EVA, SDBS particles and lubricated surfaces were carried out under scanning electron microscope equipment. To ensure the homogeneity of the solution (base oil and additives), the formulations were subjected to the sonication process. The anti-friction and anti-wear properties of EVA and SDBS particles as lubricant additives were investigated using a ball on a flat high-frequency reciprocating rig tribo-tester.
Findings
According to the findings, the base oil’s anti-friction and anti-wear capabilities can be greatly enhanced by the additions. revealed that the best results were obtained when 1.2% EVA + 2% SDBS was applied for the examination of wear (597.8 µm) and friction coefficient (0.106). Commercial references were used, nevertheless, and the results were excellent. This is because the particles in the contact area during lubrication have strong solubility and quickly penetrate the contact zone. The lubricating mechanisms were explained by a tribological model of the EVA + SDBS and SDBS particles.
Research limitations/implications
The coefficient of friction and wear reduction caused by the use of the additives will certainly enhance system performance and protect the machine components from excessive wear that could cause damage or failure.
Originality/value
The originality and uniqueness of this work are officially affirmed by the authors. The authors’ autonomous and original contribution to the development of sustainable lubrication is represented in this work. To the best of the authors’ knowledge, no other study has been published or made publicly available that duplicates the precise scope and goals of our research, and this conclusion is based on a thorough literature assessment.
Details
Keywords
Nicole B. Reinke, Eva Hatje, Ann L. Parkinson and Mary Kynn
Academic integrity in tertiary education is a global concern. This chapter describes academic integrity in Australian universities and proposes an “it takes a village” framework…
Abstract
Academic integrity in tertiary education is a global concern. This chapter describes academic integrity in Australian universities and proposes an “it takes a village” framework to guide universities toward a re-evaluation of academic integrity education. It takes a village to raise a child – a child needs role models and positive influences from multiple people for healthy growth and development. With regard to academic integrity, the parallel is that the entire university community needs to be involved to foster development of students of integrity. The institution and its community need to provide structures, multiple positive and effective learning experiences, and clear guidelines to support both staff and students. In this chapter, we argue that academic integrity needs to be seen as a complex system, one in which everyone involved has responsibility to develop and maintain a culture of integrity and one which supports a student throughout their academic journey.
Details
Keywords
Mohamed Ahmed Omrane, Raphaël Côté and Vincent Demers
The purpose of this study is to determine the material extrusion (MEX) printability envelope of a new kind of low-viscosity powder-binder feedstocks using rheological properties.
Abstract
Purpose
The purpose of this study is to determine the material extrusion (MEX) printability envelope of a new kind of low-viscosity powder-binder feedstocks using rheological properties.
Design/methodology/approach
Formulation of 13 feedstocks (variation of solid loading 60–67 Vol.% and thickening agent proportion 3–15 Vol.%) that were characterized and printed at different temperatures.
Findings
Three rheological models were successfully used to define the viscosity envelope, producing stable and defect-free printing. At a shear deformation rate experienced by the feedstock in the nozzle ranging from 100 to 300 s–1, it was confirmed that metal injection molding (MIM) feedstocks exhibiting a low viscosity between 100 and 150 Pa s could be printed using an extrusion temperature as low as 85 °C.
Practical implications
MEX can be used in synergy with MIM to accelerate mold development for a new injected part or simply as a replacement for MIM when the cost of the mold becomes too high for very small production volumes.
Originality/value
Correlation between the rheological properties of this new generation of low-viscosity feedstocks and MEX printability has been demonstrated for the first time.
Details
Keywords
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…
Abstract
Purpose
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.
Design/methodology/approach
The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.
Findings
Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.
Practical implications
While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.
Originality/value
Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.
Details
Keywords
Puja Aggarwal Gulati and Sonia Garg
This paper attempts to examine the impact of merger on the stock returns and economic value added (EVA) of acquiring firms to know if the mergers are successful corporate…
Abstract
Purpose
This paper attempts to examine the impact of merger on the stock returns and economic value added (EVA) of acquiring firms to know if the mergers are successful corporate restructuring strategies for the firms.
Design/methodology/approach
In total, 108 Indian firms are studied using paired sample t-test and Wilcoxon signed rank test for comparing the EVA of acquiring firms in short, medium and long term after merger. The effect of merger announcements on stock returns is analyzed by way of event study. An event window of −20 to +20 is taken and an estimation window of 256 (-276 -20) days is used in the study.
Findings
The authors find that mergers lead to significant improvement in the EVA of acquiring firms. However, the increase in financial performance and EVA is witnessed only in long term. The authors did not find any significant impact of merger announcement on the stock returns of acquiring firms.
Originality/value
The study is a first of study's kind, which evaluates both short-term (using event study methodology) and long-term (using EVA) impact of value addition to an acquirer after Merger & Acquisition (M&A). The study contributes to existing literature on the signaling theory of announcement of M&As and synergy gain theory of completed M&As by providing evidence from the context of an emerging market like India.
Details
Keywords
Ibrahim Nandom Yakubu, Ayhan Kapusuzoglu and Nildag Basak Ceylan
This study seeks to empirically examine the influence of corporate governance on corporate performance in Ghana.
Abstract
Purpose
This study seeks to empirically examine the influence of corporate governance on corporate performance in Ghana.
Design/methodology/approach
The study employs data from 30 listed firms spanning from 2008 to 2018 and applies the generalized method of moments technique. The authors use economic value added, shareholder value added (SVA) and economic margin (EM) as measures of corporate performance.
Findings
The findings reveal that the presence of both inside directors and outside (nonexecutive) directors significantly improves corporate performance, lending credence to both the stewardship theory and the agency theory. The inclusion of women on the corporate boards and frequent meetings of the board reduce the economic profits of firms. The authors find that CEO duality impedes corporate performance, supporting the presumption of the agency theory. The study further reveals that audit committee size and ownership concentration positively drive the performance of quoted firms in Ghana.
Originality/value
Prior studies on corporate governance and firm performance nexus have chiefly adopted traditional accounting-based performance measures such as return on assets and return on equity to evaluate firm performance. However, these indicators are critiqued for being historic and fail to consider firms' cost of equity. In light of the shortcomings of the accounting-based proxies, this study takes a unique direction by using value-based metrics, which are considered superior measures of performance. Besides, to the best of the authors' knowledge, this study provides a first attempt to investigate the link between corporate governance and firm performance using SVA and EM as performance indicators.
Details
Keywords
Jin Lu, Mohammad Falahat and Phaik Kin Cheah
This study aimed to develop an in-depth understanding of the outcomes of servant leadership at the team and organizational levels. It reviews the relationship between servant…
Abstract
Purpose
This study aimed to develop an in-depth understanding of the outcomes of servant leadership at the team and organizational levels. It reviews the relationship between servant leadership and its team- and organizational-level outcomes, and examines the mediation and moderation effect of the relationship. It further identifies the mechanism by which servant leadership is beneficial to the organization.
Design/methodology/approach
A systematic literature review is conducted, focused on 52 articles published between 2012 and 2022. Content analysis and descriptive analysis were used to respond to the research questions.
Findings
A new conceptual model was developed to better understand the outcomes, mediators and moderators of servant leadership at team and organization level.
Research limitations/implications
Future research should further explore outcomes of servant leadership at team and organizational levels and test how mediators affect the relationship between servant leadership and associated outcomes.
Practical implications
This study provides a framework for leaders on how servant leadership contributes to teams and organizations, and how a leader applies servant leadership.
Originality/value
This systematic review presents a new model that builds on existing research into servant leadership and its impact on team and organizational levels completed in the past decade. To date, there have been no reviews of servant leadership that focus only on outcomes at the team and organizational levels using a widely recognized database.
Details
Keywords
Maria Denisa Vasilescu, Larisa Stănilă, Amalia Cristescu and Eva Militaru
In the new economy, governed by technological progress and informational abundance, e-government service represents one of the drivers of the digital economy and society. The…
Abstract
In the new economy, governed by technological progress and informational abundance, e-government service represents one of the drivers of the digital economy and society. The government and its institutions have the role of stimulating, leading, and controlling the process of transition to the digital society, which is a key component for the future prosperity and resilience of the European Union (EU). With focus on a better functioning of society by improving the citizens' access and use of e-government services, in this work we aim to identify the factors that influence the online interaction of individuals with public authorities in the EU member states. We used panel data for the EU member states in the period 2013–2021 to investigate the determinants of individuals' interaction with public authorities through institutional websites, using clustering regression with fixed effects, which allows both the clustering of the states and obtaining different slope parameters for each cluster. The results indicated the grouping of the EU states in an optimal number of two clusters, and the fixed effects regression clustering pointed out different coefficients for the two clusters, indicating distinct patterns. The main factors that influence the online interaction of citizens with public authorities are related to internet use, education, and government effectiveness, but the impact is different for the two clusters, depending on the specifics of the component countries.
Details
Keywords
Jagathiswary Ravichandran, Choi-Meng Leong, Tze-Yin Lim, Eva Lim and Lee-Yen Chaw
The purpose of the study is to conceptualize the model of the predictors of consumer willingness to purchase green products. This study used the underpinning theories related to…
Abstract
The purpose of the study is to conceptualize the model of the predictors of consumer willingness to purchase green products. This study used the underpinning theories related to consumer willingness by integrating the green concept in deriving the consumer willingness to purchase green products. Based on the underpinning theories of marketing strategies, it was found that marketing mix was still fundamental in business. Therefore, green marketing mix was proposed to describe the consumer's green purchase willingness. Furthermore, corporate social responsibility (CSR) plays an important role as the key to organizational strategy. Thus, CSR is also included in the proposed framework. As this is a conceptual paper, further empirical study needs to carry out to verify the proposed hypotheses. This study contributes to the market practitioners or entrepreneurs in terms of re-considering marketing mix and CSR in deriving customer willingness to purchase green products. This study extends the literature of behavioural intention by integrating green marketing strategies with CSR in determining consumer willingness to purchase.
Details
Keywords
Cheng-Chen Lin, Szu-Chi Lu, Fong-Yi Lai and Hsiao-Ling Chen
This study aims to examine the effects of coworker incivility on employees' behaviors using a moderated mediation model that conceptualizes coworker exchange (CWX) as a mediator…
Abstract
Purpose
This study aims to examine the effects of coworker incivility on employees' behaviors using a moderated mediation model that conceptualizes coworker exchange (CWX) as a mediator and servant leadership as a moderator.
Design/methodology/approach
The data were collected using a multi-temporal research design. The hypotheses were tested on a sample of 1,272 participants using confirmatory factor analysis (CFA), hierarchical regression analysis and moderated path analysis. In addition, supervisor incivility was added as a control variable to partial out the potential influence on employees' behaviors.
Findings
The results of CFA ensured that all measures had discriminant and convergent validity. In addition, the results of hierarchical regression analysis and moderated path analysis indicated that CWX mediates the relationship between coworker incivility and employees' behaviors. Furthermore, servant leadership exacerbates the negative relationship between coworker incivility and CWX.
Practical implications
Leaders and practitioners should invest in communication training programs for developing employees' communication skills to avoid incivility. In addition to viewing incivility as inappropriate behavior, leaders and practitioners should understand the meaning beyond those incivilities.
Originality/value
This study utilized incivility spiral theory to examine how coworker incivility affects employees' behaviors. The mediated path analysis found that CWX mediates the relationship between these variables, which has been ignored by previous research. Furthermore, this study introduced servant leadership as a moderator to account for the “when” in incivility spiral theory, i.e. what kind of social context facilitates or inhibits the influence of coworker incivility on CWX.
Details