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1 – 10 of 208Osni Cristiano Reisch, Josiane Lima, Thiago Coelho Soares, Alessandra Yula Tutida, Gisele Mazon, Maurício Andrade de Lima, Carlos Rogério Montenegro de Lima, Ana Regina Aguiar Dutra and José Baltazar Salgueirinho Osório de Andrade Guerra
This study aims to analyze the alignment between sustainable performance and sustainability planning in higher education, proposing a strategic map that integrates planning with…
Abstract
Purpose
This study aims to analyze the alignment between sustainable performance and sustainability planning in higher education, proposing a strategic map that integrates planning with the implementation of performance actions and sustainable performance on campuses.
Design/methodology/approach
The literature review development addresses sustainability in higher education institutions (HEIs). Data collection took place in two ways, documentary, through the analysis of documents and through an open interview, guided by a script with 13 questions. For data interpretation, the content analysis technique was applied.
Findings
To achieve the objective of this work, this study proposed a sustainable performance strategic map for better management of the university’s green strategies, based on three dimensions: internal processes, educational and sustainable performance.
Originality/value
This study’s main contribution was to propose a sustainable performance strategic map as a strategic management system aimed at HEIs to accelerate the promotion of sustainability in these organizations.
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Ruwan Adikaram and Julia Higgs
This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment…
Abstract
Purpose
This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment (risk assessment) and PS action (testing).
Design/methodology/approach
The authors used a Qualtrics-based experiment with attitude change as a proxy measure of cognitive dissonance (CD). The authors analyze the results using a one-way independent between-group ANOVA with post hoc tests and t-tests.
Findings
The authors find that auditors experience CD when they fail to take appropriate high PS action (audit tests) that are in line with high PS judgment (risk assessments). The motivational force to reduce CD drives auditors to revise their assessments upward (rank higher), lower diagnostic audit tests (PS actions) and lower risk assessments (PS judgments). This leads to lower overall professional skepticism, and hence lower audit quality.
Originality/value
This investigation provides an empirical investigation of Nelson’s (2009) model of professional skepticism and demonstrates a specific mechanism for how incentives in the audit environment lower audit quality. Based on the findings, treatments to enhance audit quality can benefit by strengthening the critical link between PS judgments (risk assessments) and PS actions (audit tests).
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Hans-Peter Degn, Steven Hadley and Louise Ejgod Hansen
During the evaluation of European Capital of Culture (ECoC) Aarhus 2017, the evaluation organisation rethinkIMPACTS 2017 formulated a set of “dilemmas” capturing the main…
Abstract
Purpose
During the evaluation of European Capital of Culture (ECoC) Aarhus 2017, the evaluation organisation rethinkIMPACTS 2017 formulated a set of “dilemmas” capturing the main challenges arising during the design of the ECoC evaluation. This functioned as a framework for the evaluation process. This paper aims to present and discuss the relevance of the “Evaluation Dilemmas Model” as subsequently applied to the Galway 2020 ECoC programme evaluation.
Design/methodology/approach
The paper takes an empirical approach including auto-ethnography and interview data to document and map the dilemmas involved in undertaking an evaluation in two different European cities. Evolved via a process of practice-based research, the article addresses the development of and the arguments for the dilemmas model and considers its potential for wider applicability in the evaluation of large-scale cultural projects.
Findings
The authors conclude that the “Evaluation Dilemmas Model” is a valuable heuristic for considering the endogenous and exogenous issues in cultural evaluation.
Practical implications
The model developed is useful for a wide range of cultural evaluation processes including – but not limited to – European Capitals of Culture.
Originality/value
What has not been addressed in the academic literature is the process of evaluating ECoCs; especially how evaluators often take part in an overall process that is not just about the evaluation but also planning and delivering a project that includes stakeholder management and the development of evaluation criteria, design and methods.
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Halla Falih Bakheit, Sebastien Taurin, Elwaleed Mohamed Elamin and Moiz Bakhiet
Monocytes are a leukocytes’ subset that plays an important role in immunity. Protein kinase B (AKT) is involved in monocytes' survival, proliferation and differentiation. Using…
Abstract
Purpose
Monocytes are a leukocytes’ subset that plays an important role in immunity. Protein kinase B (AKT) is involved in monocytes' survival, proliferation and differentiation. Using phorbol 12-myristate 13-acetate (PMA) as an inducer for cell line U937 differentiation into macrophage-like cells may be used as a model for cancer cell therapy or other biomedical research studies. The authors investigated the Akt1 signaling pathway's involvement with PMA as a differentiating agent and survival in the U937 cell line.
Design/methodology/approach
PMA was utilized to stimulate the differentiation of the U937 cell line into macrophage-like cells at a concentration of 10 nM. Akt1-phosphorylated Serine 473, Bad-phosphorylated Serine 136 and Caspase9-phosphorylated Serine 196 were tested by flow cytometry for the involvement of the Akt1 signaling pathway during differentiation in addition to the expression of CD14, CD206 and CD83. DNA cell cycle variation analysis was done using PI staining and cell viability and apoptosis detection using Annexin V and PI flow cytometry.
Findings
There was a decrease in phosphorylated Akt1 and Bad activation and an increase in Caspase9 activation, with an increase in surface markers CD14, CD206 and CD83 acquired by PMA-differentiated cells. DNA cell cycle analysis revealed cell accumulation in the G2/M phase and fewer cells in the S phase of PMA-induced U937. Apoptosis induction for Ly294002 or Wortmannin-inhibited cells and part of PMA-induced cells were detected.
Originality/value
These results may be used to create a model for biomedical research studies and advance the understanding of the mechanism involving differentiation of the U937 cell line.
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The curve construction on surfaces is becoming more and more important in computer-aided design (CAD), computer graphics (CG) and the other related fields. This problem is often…
Abstract
Purpose
The curve construction on surfaces is becoming more and more important in computer-aided design (CAD), computer graphics (CG) and the other related fields. This problem is often encountered in NC machining, tool path generation, automated fiber placement and so on. However, designing curves on curved surfaces is quite different from constructing a curve in Euclidean space. Therefore, the traditional methods of curve design are not suitable for constructing a continuous curve on surface. The authors need to perform interpolation directly on surface so that the final target curve is embedded into the given surface and also meets the continuous conditions.
Design/methodology/approach
Firstly, adopting a series of Hermite blending functions, the authors design a space curve passing the given knots on the point-cloud surface. Then, the authors construct a class of directrixes that are adopted to determine vector fields for projection. Finally, a complete G2 continuous curve embedded in point-cloud surfaces is constructed by solving the first-order ordinary differential equations (ODEs).
Findings
The authors’ main contribution is to overcome the problem of constructing G1 and G2 continuous curves on point-cloud surfaces and the authors’ schemes are based on the projection moving least square (MLS) surfaces and traditional differential geometric.
Originality/value
Based on the framework of projection MLS surfaces, a novel method to overcome the problem of constructing G2 continuous curves on point-cloud surfaces is proposed.
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Olivier Dupouët, Yoann Pitarch, Marie Ferru and Bastien Bernela
This study aims to explore the interplay between community dynamics and knowledge production using the quantum computing research field as a case study. Quantum computing holds…
Abstract
Purpose
This study aims to explore the interplay between community dynamics and knowledge production using the quantum computing research field as a case study. Quantum computing holds the promise of dramatically increasing computation speed and solving problems that are currently unsolvable in a short space of time. In this highly dynamic area of innovation, computer companies, research laboratories and governments are racing to develop the field.
Design/methodology/approach
After constructing temporal co-authorship networks, the authors identify seven different events affecting communities of researchers, which they label: forming, growing, splitting, shrinking, continuing, merging, dissolving. The authors then extract keywords from the titles and abstracts of their contributions to characterize the dynamics of knowledge production and examine the relationship between community events and knowledge production over time.
Findings
The findings show that forming and splitting are associated with retaining in memory what is currently known, merging and growing with the creation of new knowledge and splitting, shrinking and dissolving with the curation of knowledge.
Originality/value
Although the link between communities and knowledge has long been established, much less is known about the relationship between the dynamics of communities and their link with collective cognitive processes. To the best of the authors’ knowledge, the present contribution is one of the first to shed light on this dynamic aspect of community knowledge production.
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This paper aims to offer an overview of key aspects of the journey to develop the Global Reporting Initiative (GRI) Framework and Guidelines, focusing on the Materiality…
Abstract
Purpose
This paper aims to offer an overview of key aspects of the journey to develop the Global Reporting Initiative (GRI) Framework and Guidelines, focusing on the Materiality construct. It provides a practitioner’s perspective of several issues related to this construct.
Design/methodology/approach
This commentary is mainly based on publicly available technical documents, the analysis of papers related to the Materiality construct and a contextual review of the evolution of the main features of the GRI Guidelines and Standards.
Findings
This paper discusses the conundrum currently surrounding the Materiality construct and offers some reflections and suggestions about the challenges facing GRI.
Practical implications
Clarification of the Materiality construct could reduce confusion and eventually allow for clear identification and differentiation of the financial and sustainability accounting fields at their interface.
Social implications
Language creates reality; an opportunity has arisen to bring appropriate and distinctive terminology to the sustainability reporting field, bridging the gap between competing logics.
Originality/value
This viewpoint is timely. It contributes a practitioner’s perspective to the current debate on the development of the Materiality construct.
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Yi-Chun Kuo, Yueh-Hsia Huang, Lan Sun, Garrick Small and Shih-Jung Lin
Financial institutions have a role in harmonising economic purposes with environmental and social purposes through transmission mechanisms whereby the institutions provide…
Abstract
Purpose
Financial institutions have a role in harmonising economic purposes with environmental and social purposes through transmission mechanisms whereby the institutions provide channels to promote socially and environmental desirable activities. This study explores the sustainability criteria disclosed at firm-level corporate social responsibility reports for the purpose of providing direction for financial institutions committed to enhancing the contribution to sustainability objectives.
Design/methodology/approach
The Delphi Method and the Decision-Making Trial and Evaluation Laboratory (DEMATEL) system have been employed to systematically analyse the opinions of 15 experts regarding the operation of the 7 Taiwanese financial institutions listed on the Dow Jones Sustainability Index in 2019 with respect to the capacity to affect sustainability objectives.
Findings
The findings reveal a high prominence level for corporate governance, law compliance, risk management and occupational safety and health, representing amongst the sustainability criteria considered. This suggests that financial institutions may benefit from focussing resources on these areas, starting with corporate governance, when considering means for enhancing the sustainability performance.
Research limitations/implications
The study is limited by the small number of financial institutions available in Taiwan which suggests that further research could be directed towards a larger sample of financial institutions, say by international comparison, expanding the range of industries studied or the inclusion for additional sustainability indicators.
Practical implications
Overall, the study has shed light on Taiwan's financial institutions' capacity to contribute to sustainable practices which is an area that has not been extensively investigated. This study may have useful implications for financial institutions in Taiwan.
Social implications
The authors also recognise other factors that are likely to contribute to social impacts. These include human capacity building and development, information security, green procurement, green building and climate-related financial products.
Originality/value
This study fills the gap by providing useful insights for a better understanding of sustainable development in financial institutions by promoting sustainability practice in general. The authors' analysis will assist decision-makers in identifying and prioritising the driving factors and thus adopting suitable strategies to strengthen sustainability performance.
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Jiaxin Ye, Huixiang Xiong, Jinpeng Guo and Xuan Meng
The purpose of this study is to investigate how book group recommendations can be used as a meaningful way to suggest suitable books to users, given the increasing number of…
Abstract
Purpose
The purpose of this study is to investigate how book group recommendations can be used as a meaningful way to suggest suitable books to users, given the increasing number of individuals engaging in sharing and discussing books on the web.
Design/methodology/approach
The authors propose reviews fine-grained classification (CFGC) and its related models such as CFGC1 for book group recommendation. These models can categorize reviews successively by function and role. Constructing the BERT-BiLSTM model to classify the reviews by function. The frequency characteristics of the reviews are mined by word frequency analysis, and the relationship between reviews and total book score is mined by correlation analysis. Then, the reviews are classified into three roles: celebrity, general and passerby. Finally, the authors can form user groups, mine group features and combine group features with book fine-grained ratings to make book group recommendations.
Findings
Overall, the best recommendations are made by Synopsis comments, with the accuracy, recall, F-value and Hellinger distance of 52.9%, 60.0%, 56.3% and 0.163, respectively. The F1 index of the recommendations based on the author and the writing comments is improved by 2.5% and 0.4%, respectively, compared to the Synopsis comments.
Originality/value
Previous studies on book recommendation often recommend relevant books for users by mining the similarity between books, so the set of book recommendations recommended to users, especially to groups, always focuses on the few types. The proposed method can effectively ensure the diversity of recommendations by mining users’ tendency to different review attributes of books and recommending books for the groups. In addition, this study also investigates which types of reviews should be used to make book recommendations when targeting groups with specific tendencies.
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Ventura Charlin and Arturo Cifuentes
The climate in Mendoza is significantly different from the climate in most global wine-making regions. This paper aims to explore the relationship between the quality of the…
Abstract
Purpose
The climate in Mendoza is significantly different from the climate in most global wine-making regions. This paper aims to explore the relationship between the quality of the Malbec wine from the Mendoza region and its weather.
Design/methodology/approach
This study uses a multivariate regression model with fixed effects to assess how weather variations relate to wine quality. The Wine Spectator ratings are used as a measure of wine quality and to build a longitudinal data set of Malbec wine ratings from 1995 to 2020. The weather is described with several variables based on temperature, rainfall, humidity and cloudiness data from the Mendoza region. The model controls for wineries which are treated as fixed effects.
Findings
The results of this study indicate that the weather has a modest explanatory power when it comes to the quality of Mendoza’s Malbec. Additionally, the analyses show that the wineries are more important than the weather to explain quality differences in the wines. These findings are in agreement with previous studies carried out in regions with stable weather such as California and Australia.
Practical implications
The quality of Mendoza’s Malbec depends more on the winery of origin than the year-to-year weather variations. Therefore, consumers should focus more on the winery and less on the vintage when making purchasing decisions. Additionally, given the relevance of the winery in relation to quality, the findings of this study indicate that future research efforts should focus on directly linking the wine ratings to quality-drivers behind the winery effects.
Originality/value
To the best of the authors’ knowledge, this is the first study that explores the relationship between wine quality assessed through wine ratings and the weather in the Mendoza (Argentina) region. Most such studies have been done in connection with northern hemisphere wines.
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