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1 – 10 of 19Carmen Valor, Carlos Martínez-de-Ibarreta, Isabel Carrero and Amparo Merino
Brief loving-kindness meditation (LKM) is introduced here as a valid social marketing intervention. LKM positively influences prosocial cognitions and affects. However, it remains…
Abstract
Purpose
Brief loving-kindness meditation (LKM) is introduced here as a valid social marketing intervention. LKM positively influences prosocial cognitions and affects. However, it remains unclear whether brief meditation interventions can influence prosocial behavior. This study aims to provide evidence of the effects of short LKM on prosocial behavior.
Design/methodology/approach
This study reports the results of three experiments examining the effects of brief LKM on donations to unknown others. The results are then integrated with the results of seven other studies testing the effects of brief LKM on prosocial behavior using a meta-analysis (n = 683).
Findings
LKM increased love more than the control group (focused breathing) in the three experiments; however, its effects on donations were mixed. The meta-analysis shows that LKM has a small-to-medium significant effect compared to active control groups (d = 0.303); moreover, age and type of prosocial measure used moderate the effects.
Originality/value
Results suggest that LKM can nurture prosocial emotions such as love and lead young individuals to donate. However, these emotions may not be sufficient to lead adult meditators to share their resources with unknown others. This study presents the first meta-analysis of brief LKM and provides insights into the use of meditation in social marketing programs.
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Ahmed Helmy Mohamed Gomaa Mohamed
The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in…
Abstract
The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.
Ummya Salma and Md. Borhan Uddin Bhuiyan
This study aims to examine whether the presence of advisory directors affects firm discretionary accruals (DACC), a widely used proxy for financial reporting quality. The authors…
Abstract
Purpose
This study aims to examine whether the presence of advisory directors affects firm discretionary accruals (DACC), a widely used proxy for financial reporting quality. The authors argue that the advisory director weakens the board monitoring role and impairs the firm financial reporting quality by increasing DACC.
Design/methodology/approach
The sample consists of listed firms on the Australian Stock Exchange from 2001 to 2015 using 7,649 firm-year observations. The authors perform descriptive statistics, regression and propensity score matching analyses to examine the research hypothesis.
Findings
The research evidence that firms with a higher presence of advisory directors have more DACC, indicating poor financial reporting quality. Furthermore, the authors categorize the DACC and find that the firm has higher income-increasing DACC in the presence of higher advisory directors. The findings are robust concerning endogeneity issues.
Research limitations/implications
The research evidence that firms with a higher presence of advisory directors have more DACC, indicating poor financial reporting quality. Furthermore, the authors categorize the DACC and find that the firm has higher income-increasing DACC in the presence of higher advisory directors. The findings are robust concerning endogeneity issues.
Practical implications
The research contributes valuable insights for regulators and policymakers seeking to comprehend the implications of firms using more advisory directors. Additionally, the authors recognize the potential significance of the findings for the institution of directors, as they can provide a nuanced understanding of the specific roles played by advisory directors in organizational dynamics.
Originality/value
While the extensive body of literature on corporate governance and financial reporting quality has been well-established, a noticeable void exists in academic research delving into the relationship between advisory directors and DACC management. This study seeks to fill this gap, making a distinctive and original contribution to the existing literature on corporate governance.
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Robert F. Bruner, Dean Emeritus and Kevin Hare
In June 23, 2016, voters in the United Kingdom have just approved a referendum calling for leaving the European Union. The case describes the motives for European integration, the…
Abstract
In June 23, 2016, voters in the United Kingdom have just approved a referendum calling for leaving the European Union. The case describes the motives for European integration, the rise of separatist movements in the United Kingdom and elsewhere, and the referendum process itself.
The purpose of this case is to provide a contemporary counterpoint to a discussion of the economic and political motivations for the American Civil War. Dominant themes highlighted here are economic nationalism, political nationalism, cultural centrism and ethnocentrism, and populism.
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Muhammad Tariq Latif, Shamshad Ahmed and Sakhawat Ali
The purpose of this study is to assess the awareness and preparedness level of the chief librarians (CLs) of the universities of Punjab and the Federal area in Pakistan concerning…
Abstract
Purpose
The purpose of this study is to assess the awareness and preparedness level of the chief librarians (CLs) of the universities of Punjab and the Federal area in Pakistan concerning censorship. The study also aims to identify the preferred sources the respondents use to update their knowledge about censorship.
Design/methodology/approach
The research work is based on the survey method. A questionnaire was used to collect data from the CLs of 105 universities. The collected data was analysed descriptively.
Findings
The major findings of the study are that there is a dire need to improve the awareness level of the university library CLs regarding censorship. It was also found that a majority of the CLs do have not any formal written policy to handle censorship issues. However, religion was the main cause of censorship in a majority of cases. The study also indicated that social media was the most preferred source CLs use to update their knowledge.
Research limitations/implications
The current study covers only the CLs of universities of Punjab and the Federal area. Therefore, its findings cannot be generalized to all the library professionals of Pakistan.
Practical implications
The study will help to understand the awareness level of CLs about censorship-related issues and provide an opportunity for university authorities to arrange training programs for the CLs to enhance their capabilities to deal with censorship issues.
Originality/value
The study will provide awareness and preparedness status of CLs regarding censorship issues.
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This chapter examines the connections between race and class divisions and examines how they shape racial inequities in the distribution of resources, power and privilege…
Abstract
This chapter examines the connections between race and class divisions and examines how they shape racial inequities in the distribution of resources, power and privilege. Throughout history, racial identity has been a key factor in determining a person's position in modern capitalist societies. As such, issues of race and class have preoccupied sociologists and other scholars with diverse ideological orientations. This is highlighted in debates around the nexus of race and class in the production of racial structures, laws and institutions that legitimate and perpetuate the normalisation and centrality of whiteness. This chapter summarises some of the historical and ongoing debates, providing a synthesis of how race and class divisions continue to shape contemporary intergroup relations and social policy. It delves into racial capitalism and how race intersects with other social identities to determine socio-economic hierarchy in many western countries.
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Rosemarie Santa González, Marilène Cherkesly, Teodor Gabriel Crainic and Marie-Eve Rancourt
This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and…
Abstract
Purpose
This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and cut off from health-care services.
Design/methodology/approach
This research combines an integrated literature review and an instrumental case study. The literature review comprises two targeted reviews to provide insights: one on conflict zones and one on mobile clinics. The case study describes the process and challenges faced throughout a mobile clinic deployment during and after the Iraq War. The data was gathered using mixed methods over a two-year period (2017–2018).
Findings
Armed conflicts directly impact the populations’ health and access to health care. Mobile clinic deployments are often used and recommended to provide health-care access to vulnerable populations cut off from health-care services. However, there is a dearth of peer-reviewed literature documenting decision support tools for mobile clinic deployments.
Originality/value
This study highlights the gaps in the literature and provides direction for future research to support the development of valuable insights and decision support tools for practitioners.
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Melodi Botha and Sphumelele Sibeko
As research emerged in terms of how narcissism, a negative or dark trait, has been found to be constructive in enhancing entrepreneurial behaviour, there are mixed results…
Abstract
Purpose
As research emerged in terms of how narcissism, a negative or dark trait, has been found to be constructive in enhancing entrepreneurial behaviour, there are mixed results regarding the significance of narcissism in the field of entrepreneurship. Additionally, this previous research has mostly been conducted on student or nascent entrepreneur samples within developed economies. Therefore, the purpose of this paper is to explore how narcissistic traits of established entrepreneurs in an emerging economy context infuence their entrepreneurial behaviour both positively and negatively.
Design/methodology/approach
Gioia methodology was applied in the qualitative study by means of in-depth interviews, which allowed for the unpacking of narcissistic traits among established entrepreneurs in South Africa. Four themes emerged from the data, and included insights related to entrepreneurial experience influencing behaviour; business growth linked to personal development; opportunity identification versus loss; and identity separation in relation to authentic identity versus an entrepreneurial identity.
Findings
The findings of the paper contribute to creating an understanding of how to hone individual narcissistic traits for positive influences that develop entrepreneurs while also contributing to their business development, opportunity realization and identity. In addition, the findings highlighted a separation between established entrepreneurs’ authentic personality and the inputs that end up resulting in the entrepreneurial personality.
Originality/value
This paper highlights the possibility of narcissism functioning as a business process involved in entrepreneurship rather than a necessary personality trait. An interesting dynamic contributed to what seems to be a constant battle between the authentic identity and the entrepreneur identity, gaining deeper insight surrounding established entrepreneurs’ experiences to survive and, more importantly, thrive as entrepreneurs.
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Ashish Bhatt and Shripad P. Mahulikar
Aero-engine exhaust plume length can be more than the aircraft length, making it easier to detect and track by infrared seeker. Aim of this study is to analyze the effect of free…
Abstract
Purpose
Aero-engine exhaust plume length can be more than the aircraft length, making it easier to detect and track by infrared seeker. Aim of this study is to analyze the effect of free stream Mach number (M∞) on length of potential core of plume. Also, change in infrared (IR) signature of plume and aircraft surface with variation in elevation angle (θ) is examined.
Design/methodology/approach
Convergent divergent (CD) nozzle is located outside the rear fuselage of the aircraft. A two dimensional axisymmetric computational fluid dynamics (CFD) study was carried out to study effect of M∞ on potential core. The CFD data with aircraft and plume was then used for IR signature analysis. The sensor position is changed with respect to aircraft from directly bottom towards frontal section of aircraft. The IR signature is studied in mid wave IR (MWIR) and long wave IR (LWIR) band.
Findings
The potential plume core length and width increases as M∞ increases. At higher altitudes, the potential core length increases for a fixed M∞. The plume emits radiation in the MWIR band, whereas the aerodynamically heated aircraft surface emits IR in the LWIR band. The IR signature in the MWIR band continuously decreases as the sensor position changes from directly bottom towards frontal. In the LWIR band the IR signature initially decreases as the sensor moves from the directly bottom to the frontal, as the sensor begins to see the wing leading edges and nose cone, the IR signature in the LWIR band slightly increases.
Originality/value
The novelty of this study comes from the data reported on the effect of free stream Mach number on the potential plume core and variation of the overall IR signature of aircraft with change in elevation angle from directly below towards frontal section of aircraft.
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