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Article
Publication date: 8 December 2017

Pei-Chi Kelly Hsiao and Martin Kelly

Integrated reporting (IR) aims to improve the quality of information available to capital providers. While IR is associated with decreases in investor uncertainty and…

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Abstract

Purpose

Integrated reporting (IR) aims to improve the quality of information available to capital providers. While IR is associated with decreases in investor uncertainty and increases in firm value, it is unclear how IR information directly influences investment decisions. This paper aims to investigate the investment considerations of Taiwanese investors and their initial impressions of the International Integrated Reporting Framework (IIRC Framework). In doing so, this study examines the relationships between investment considerations and the IIRC Framework’s concepts.

Design/methodology/approach

Semi-structured interviews were undertaken with 16 investors in Taiwan. Thematic analysis was used to analyse the data collected.

Findings

In addition to economic and financial outlook, competitive advantages and ownership structure, Taiwanese investors emphasise management credibility as an important factor that influences investment decisions. Investors are reliant on private information sources and quantitative data. Sustainability disclosures and sustainability performance beyond legal requirements are often not considered. Taiwanese investors lack awareness of the IIRC Framework and are sceptical about the premise that integrated reports can provide information material to investment appraisal. The assertion that integrated reports reduce information asymmetry and influence investment decisions has to be treated with caution.

Research limitations/implications

Self-selection bias and a potential lack of transferability in the findings are issues inherent in the research method and sample used.

Practical implications

IR information needs to be frequently updated rather than disclosed in a periodic report. Furthermore, integrated reports need to demonstrate a direct link between non-financial performance and financial value creation.

Social implications

Mandating the supply of integrated reports is unlikely to influence investors’ capital allocation decisions unless investor demand is a driver of the regulation.

Originality/value

This study is one of the few to investigate IR from the investor’s perspective. Observations from this preliminary study warrant further investigations into the relevance of IR to investment communities globally.

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Abstract

Details

Microelectronics International, vol. 29 no. 1
Type: Research Article
ISSN: 1356-5362

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Article
Publication date: 12 October 2020

Xuhui Cong, Liang Wang, Li Ma and M. Skibnewski

This study aims to explore the critical influencing factors that lead to the site selection failure of waste-to-energy (WtE) projects in China under the influence of the…

Abstract

Purpose

This study aims to explore the critical influencing factors that lead to the site selection failure of waste-to-energy (WtE) projects in China under the influence of the “Not In My Back Yard” (NIMBY) effect, which can provide references to improve the decision-making process of similar projects in the future.

Design/methodology/approach

The fuzzy decision-making trial and evaluation laboratory (DEMATEL) method was used to propose an analytical framework for exploring the critical influencing factors affecting the site selection failure of WtE projects. The causal relationship between different influencing factors is finally determined on the basis of the opinions of 12 experts from universities, government departments, consulting units, planning and design units, construction units and WtE enterprises.

Findings

Results showed that six crucial factors resulted in the site selection failure of WtE projects from the NIMBY effect perspective: “Insufficient public participation,” “Near the place of residence,” “Nonstandard government decision-making processes,” “Low information disclosure,” “Destroys the surrounding environment,” and “Imperfect compensation scheme.”

Originality/value

Results can determine the priorities and causal relationships among the various influencing factors. The decision-making optimization suggestions can provide reference for decision- makers, thereby possibly promoting the scientific and standardization of site selection decision process.

Details

Engineering, Construction and Architectural Management, vol. 28 no. 6
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 1 February 1993

David Kaufman

Looks at some of the enhancements in interlibrary lendingfacilitated by the latest interlibrary lending (ILL) function key editorthat is included with PASSPORT software…

Abstract

Looks at some of the enhancements in interlibrary lending facilitated by the latest interlibrary lending (ILL) function key editor that is included with PASSPORT software. Shows how this editor registers keystroke directly from the keyboard. Offers an explanation of the keyboard template, and illustrates the creation of the PZI ILL template.

Details

OCLC Systems & Services: International digital library perspectives, vol. 9 no. 2
Type: Research Article
ISSN: 1065-075X

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Book part
Publication date: 31 December 2010

Sajal Lahiri

We examine the effect of borrowing constraint facing new immigrants on the process of their assimilation in the new society. We shall do so in a two-period model. In…

Abstract

We examine the effect of borrowing constraint facing new immigrants on the process of their assimilation in the new society. We shall do so in a two-period model. In period 1, immigrants invest, with some costs to them, in trying to assimilate. The probability of success in this endeavor depends on the amount invested and also on the level of the provision of a “public” good paid for by lump-sum taxation of “natives”. Those who succeed enjoy a higher level of productivity and therefore wages in period 2. The level of investment is endogenously determined. Assimilation also affects remittances by immigrants. Given this framework, we examine the effect of public support on the degree of assimilation and income repatriation. We do so under two scenarios regarding the credit market facing new immigrants. In the first, they can borrow as much as they want in period 1 at an exogenously given interest rate. In the second scenarios, there is a binding borrowing constraint. We compare the equilibrium under the two scenarios.

Details

Migration and Culture
Type: Book
ISBN: 978-0-85724-153-5

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Article
Publication date: 30 November 2020

Vigneshvaran R and S. Vinodh

To develop a structural model based on Interpretive Structural Modelling (ISM) approach to analyse the barriers to integration of Lean with Industry 4.0.

Abstract

Purpose

To develop a structural model based on Interpretive Structural Modelling (ISM) approach to analyse the barriers to integration of Lean with Industry 4.0.

Design/methodology/approach

Integrated lean and I4.0 is essential for optimising customer value, rapid product design and redesign to comply with customer demand on time. Also, manufacturing processes to be made more flexible, intelligent and agile. In this context, integrated lean and Industry 4.0 barriers were identified and an ISM approach is employed to identify hierarchical structure of barriers and analysed.

Findings

The result obtained reflects that barriers “increasing competitive pressure”, “lack of long-term vision”, “lack of management support”, “lack of capital fund” are found to be the important barriers that affect the integration of lean and I4.0.

Research limitations/implications

In the present study, 16 barriers are analysed. In future, additional barriers could be included.

Practical implications

The driving and dependence power of barriers were analysed from ISM model and it provided guidance for practitioners to concentrate on barriers for integrating lean and I4.0.

Originality/value

The idea of developing structural model for analysis of barriers to integration of lean with I4.0 is the original contribution.

Details

The TQM Journal, vol. 33 no. 6
Type: Research Article
ISSN: 1754-2731

Keywords

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Article
Publication date: 18 April 2017

Kaixuan Liu, Jianping Wang and Yan Hong

The purpose of this paper is to find out the main factors that influence wearing comfort and how they influence garment-wearing comfort.

Abstract

Purpose

The purpose of this paper is to find out the main factors that influence wearing comfort and how they influence garment-wearing comfort.

Design/methodology/approach

Overall, 120 postures were extracted from the activities of daily life and work. Then, the numerical values of clothing pressure of these postures were measured using three-dimension virtual-reality technology. Finally, the data mining technology was applied to analyze the collected data.

Findings

The wearing comfort of pants is mainly influenced by four factors – waist-hip factor, knee-shank factor, crotch factor and thigh-calf factor – and their contributions account for 39.17, 16.4, 13.96 and 6.95 percent, respectively. Hip, waist, crotch and knee influence wearing comfort significantly, and the part below the knee and the part of back thigh have no obvious effect on wearing comfort. Furthermore, the wearing comfort is acceptable if the numerical clothing pressures are below 20 kPa at the parts of hip, waist and crotch and below 10 kPa at the parts of back thigh, knee and shank.

Originality/value

The paper demonstrates how different human body parts influence garment-wearing comfort. All of the results in this research facilitate pattern design of pants and quantitative evaluation of garment-wearing comfort.

Details

International Journal of Clothing Science and Technology, vol. 29 no. 2
Type: Research Article
ISSN: 0955-6222

Keywords

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Article
Publication date: 26 July 2021

Vishal Ashok Wankhede and Vinodh S.

The purpose of this paper is to develop a model based on the total interpretive structural modeling (TISM) approach for analysis of factors of additive manufacturing (AM…

Abstract

Purpose

The purpose of this paper is to develop a model based on the total interpretive structural modeling (TISM) approach for analysis of factors of additive manufacturing (AM) and industry 4.0 (I4.0) integration.

Design/methodology/approach

AM integration with I4.0 is attributed due to various reasons such as developing complex shapes with good quality, real-time data analysis, augmented reality and decentralized production. To enable the integration of AM and I4.0, a structural model is to be developed. TISM technique is used as a solution methodology. TISM approach supports establishing a contextual relationship-based structural model to recognize the influential factors. Cross-impact matrix multiplication applied to classification (MICMAC) analysis has been used to validate the TISM model and to explore the driving and dependence power of each factor.

Findings

The derived structural model indicated the dominant factors to be focused on. Dominant factors include sensor integration (F9), resolution (F12), small build volumes (F19), internet of things and lead time (F14). MICMAC analysis showed the number of driving, dependent, linkage and autonomous factors as 3, 2, 12 and 3, respectively.

Research limitations/implications

In the present study, 20 factors are considered. In the future, additional factors could be considered based on advancements in I4.0 technologies.

Practical implications

The study has practical relevance as it had been conducted based on inputs from industry practitioners. The industry decision-makers and practitioners may use the developed TISM model to understand the inter-relationship among the factors to take appropriate measures before adoption.

Originality/value

The study on developing a structural model for analysis of factors influencing AM and I4.0 is the original contribution of the authors.

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Abstract

Details

Quantitative and Empirical Analysis of Nonlinear Dynamic Macromodels
Type: Book
ISBN: 978-0-44452-122-4

Abstract

Details

Evolving Leadership for Collective Wellbeing
Type: Book
ISBN: 978-1-78743-878-1

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