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Article
Publication date: 30 July 2021

Bing Zhang, Raiyan Seede, Austin Whitt, David Shoukr, Xueqin Huang, Ibrahim Karaman, Raymundo Arroyave and Alaa Elwany

There is recent emphasis on designing new materials and alloys specifically for metal additive manufacturing (AM) processes, in contrast to AM of existing alloys that were…

Abstract

Purpose

There is recent emphasis on designing new materials and alloys specifically for metal additive manufacturing (AM) processes, in contrast to AM of existing alloys that were developed for other traditional manufacturing methods involving considerably different physics. Process optimization to determine processing recipes for newly developed materials is expensive and time-consuming. The purpose of the current work is to use a systematic printability assessment framework developed by the co-authors to determine windows of processing parameters to print defect-free parts from a binary nickel-niobium alloy (NiNb5) using laser powder bed fusion (LPBF) metal AM.

Design/methodology/approach

The printability assessment framework integrates analytical thermal modeling, uncertainty quantification and experimental characterization to determine processing windows for NiNb5 in an accelerated fashion. Test coupons and mechanical test samples were fabricated on a ProX 200 commercial LPBF system. A series of density, microstructure and mechanical property characterization was conducted to validate the proposed framework.

Findings

Near fully-dense parts with more than 99% density were successfully printed using the proposed framework. Furthermore, the mechanical properties of as-printed parts showed low variability, good tensile strength of up to 662 MPa and tensile ductility 51% higher than what has been reported in the literature.

Originality/value

Although many literature studies investigate process optimization for metal AM, there is a lack of a systematic printability assessment framework to determine manufacturing process parameters for newly designed AM materials in an accelerated fashion. Moreover, the majority of existing process optimization approaches involve either time- and cost-intensive experimental campaigns or require the use of proprietary computational materials codes. Through the use of a readily accessible analytical thermal model coupled with statistical calibration and uncertainty quantification techniques, the proposed framework achieves both efficiency and accessibility to the user. Furthermore, this study demonstrates that following this framework results in printed parts with low degrees of variability in their mechanical properties.

Article
Publication date: 25 October 2022

Ali Uyar, Moataz Elmassri, Cemil Kuzey and Abdullah S. Karaman

Drawing on legitimacy theory, this study aims to investigate whether the benefits of the external assurance process pass beyond the current period and help firms improve…

Abstract

Purpose

Drawing on legitimacy theory, this study aims to investigate whether the benefits of the external assurance process pass beyond the current period and help firms improve corporate social responsibility (CSR) performance in the subsequent periods. Furthermore, the authors examine whether corporate governance (CG) and firm visibility moderate the relationship between assurance and CSR performance.

Design/methodology/approach

The authors retrieved data from Thomson Reuters from 2002 to 2019 and executed a fixed-effects (FE) panel regression analysis. The country-level sample distribution includes 63 countries with 4,625 unique firms and 29,054 data points within these countries. The authors run several robustness tests using an alternative subsample, instrumental variable regression analysis, country-industry-year FE regression analysis, excluding the financial sector and including additional control variables and regression analysis based on propensity score matching.

Findings

The findings indicate that external assurance helps firms achieve greater CSR performance in the current period and the subsequent two periods following external assurance. However, external assurance exerts its strongest positive impact on CSR performance in the current period, and its influence extends, albeit at a weaker level, to the following two periods. Furthermore, the first moderation analysis reveals that governance structure helps firms translate the assurance process into the greater social performance but does not help to achieve higher environmental performance. The second moderation analysis reveals that firm visibility/size positively moderates between the assurance process and governance and social performance but not between the assurance process and environmental performance.

Originality/value

Despite the concurrent association between CSR performance and assurance being examined before, the lag-lead relationship is the novelty of the study to highlight the long-term effect of assurance on CSR performance. Besides, although the direct effect of both CG practices and firm visibility on CSR performance and the external assurance process has been investigated before, the authors extend the literature by examining the moderating effect of CG practices and firm visibility on the external assurance and CSR performance relationship. This provides a better explanation of the extent to which the effect of external assurance on CSR performance is constructed and conditioned by CG practices and firm visibility, thereby drawing attention to contingencies’ role in firms’ practices.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 24 August 2021

Kishore Kumar, Ranjita Kumari, Archana Poonia and Rakesh Kumar

This study aims to evaluate the nature and extent of sustainability disclosure practices of publicly listed companies in India. Further, it investigates the impact of…

Abstract

Purpose

This study aims to evaluate the nature and extent of sustainability disclosure practices of publicly listed companies in India. Further, it investigates the impact of potential determinants on the sustainability disclosure of companies.

Design/methodology/approach

The study analyzes data of 75 top listed nonbanking companies operating in India included in NIFTY100 Index for the years 2014-2015 to 2018-2019. In the present study, environment, social and governance disclosure dimensions were considered to evaluate the sustainability reporting performance of companies using content analysis. Panel data analysis was conducted to investigate the impact of various factors on the extent of sustainability information disclosure.

Findings

Results indicate that environmentally polluting industries disclose significantly higher sustainability information than non-polluting industries in India. The empirical findings suggest that determinants such as company size, age, free cash flow capacity, government ownership and global reporting initiative (GRI) usage positively related to the extent of corporate sustainability disclosure. Contrary to the expectations, financial leverage and profitability were found to be negatively related to the sustainability disclosure of companies in India.

Practical implications

This study provides empirical evidence for regulators, practitioners and corporate strategists to assess the progress in the sustainability reporting landscape in India. The finding implies that large and established companies can reduce legitimacy costs through higher sustainability information disclosure. Interestingly, this premise did not hold in the case of high leveraged and profitable companies. Overall findings can also help policymakers to incorporate necessary reforms to improve sustainability reporting in India.

Originality/value

This study is one of the first studies to investigate the nature, extent and potential determinants of corporate sustainability disclosure in India. The paper adds to the existing literature on sustainability reporting by providing empirical evidence on the relationship between sustainability reporting and potential determinants such as government ownership, size, leverage, profitability, age, free cash flow capacity, industry and GRI usage.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 25 November 2022

Valérie Fernandes, Cemil Kuzey, Ali Uyar and Abdullah S. Karaman

This study aims to examine the roles of board gender and cultural diversities in driving social sustainability practices through the moderating effect of board structure…

Abstract

Purpose

This study aims to examine the roles of board gender and cultural diversities in driving social sustainability practices through the moderating effect of board structure policies in the logistics and transportation sector.

Design/methodology/approach

The authors conducted fixed-effects regression with 2005–2019 data from Thomson Reuters Eikon.

Findings

The results showed that female directors are significant predictors of social sustainability across the four dimensions of human rights, workforce, product responsibility and community development. Additionally, directors with different cultural backgrounds (but not the workforce) are significant determinants of community development, human rights and product responsibility. Furthermore, although board structure policies positively moderate the relationship between board gender diversity and social sustainability, they fail to moderate the relationship between board cultural diversity and social sustainability.

Originality/value

The findings have crucial implications for the logistics and transportation sector's social sustainability and may help the sector align with employees' and society's expectations. The incorporation of board gender and cultural diversities into the research design was a response to calls by the European Union (EU) and the United Nations (UN) to address board configuration and stakeholders' concerns.

Details

International Journal of Physical Distribution & Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 6 July 2021

George Augustus Benjamin Aggrey, Lawrence Yaw Kusi, Ebenezer Afum, Victoria Yaa Osei-Ahenkan, Christine Norman, Kenneth Boateng Boateng and Joseph Amponsah Owusu

This study empirically examines the effect of supply chain integration (SCI) on financial performance (FP) and controls for the mediating effects of supply chain agility…

Abstract

Purpose

This study empirically examines the effect of supply chain integration (SCI) on financial performance (FP) and controls for the mediating effects of supply chain agility (SCA), supply chain (SC) innovation and operational performance (OP).

Design/methodology/approach

Through a causal research design, structured questionnaires were used for primary data collection from 217 commercial poultry farms (CPFs) operating in the Bono Region of Ghana. Structural equation modeling was reflectively configured to test the formulated hypotheses.

Findings

SCI causes a statistically significant moderate positive variance in OP in terms of cost-effectiveness, order fulfillment rate, operating cycle, inventory turns, business process innovation. SCI is an insignificant weak positive predictor of FP (growth in revenue, profit, return on investment, sales growth) of CPFs operating in Ghana. Furthermore, OP significantly and positively mediates the predictive relationship between SCI and FP. Again, SC innovation significantly mediates the predictive relationship between SCI and OP. However, SCA fails to significantly mediate the predictive relationship between SCI and OP.

Research limitations/implications

Focal firms' characteristics were ignored, although they may determine how SCI affects OP and FP in the presence of SCA and SC innovation.

Originality/value

Empirically, SCI has no direct impact on FP of CPFs but does so indirectly through the mediating role of OP.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 12 no. 2
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 7 October 2019

Özge Korkmaz

Human beings need shelter as the beginning of their existence. Same holds true for people who live in Turkey as it is a cultural and traditional reason to be the host and…

Abstract

Purpose

Human beings need shelter as the beginning of their existence. Same holds true for people who live in Turkey as it is a cultural and traditional reason to be the host and endeavor to buy a home even if one has to pay the debt for years. Another factor that is important for individuals and even for countries is the inflation rate. In this context, the purpose of this study is to investigate whether the 26 regions of Turkey are affected by the inflationary pressure, specifically in the housing price index (HPI).

Design/methodology/approach

For this purpose, data from 2010:01 to 2019:01 and the consumer price index (CPI), as well as HPI have been used. The causal relationship between the variables is analyzed by Konya Causality (2006) test.

Findings

The key results suggest that HPI causes inflationary pressures in some regions.

Research limitations/implications

The study has some limitations in terms of data set and scope. These are as follows: although there are many variables affecting housing prices, this study aims to investigate the causal link between inflation and housing prices. In addition, only the CPI and HPI variables were provided on a monthly basis in the 2010-2019 period for 26 regions due to the aim of making regional propositions in the investigation of this relationship. For these reasons, different macroeconomic variables could not be studied.

Originality/value

This study makes the following contribution to the literature. While the majority of existing literature investigates the relationship between housing prices and inflation from an empirical perspective for country, very few studies have been for the sub-regions and also these studies have focused on only some sub-regions. In other words, in the literature review, a study has observed that Turkey has to examine the relationship between the housing price and inflation variables for all sub-regions in particular. To overcome this deficiency in the literature, this study aims to investigate the relationship between housing price and inflation for 26 regions.

Details

International Journal of Housing Markets and Analysis, vol. 13 no. 3
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 19 March 2021

Bello Usman Baba and Usman Aliyu Baba

This paper aims to examine the effect of ownership structure variables on social and environmental disclosure practice in Nigeria. The paper also investigates the…

Abstract

Purpose

This paper aims to examine the effect of ownership structure variables on social and environmental disclosure practice in Nigeria. The paper also investigates the moderating impact of intellectual capital disclosure on the relationship between ownership structure elements, social and environmental disclosure.

Design/methodology/approach

The paper adopted the Global Reporting Initiative (GRI) disclosure framework to extract social and environmental disclosure information from corporate social and environmental reports of 80 companies listed on the Nigerian Stock Exchange. The study spanned from 2012–2017. Management ownership, foreign ownership, block ownership and dispersed ownership are considered as determinants of social and environmental disclosure. A multiple regression analysis was used to test the relationships specified in the study.

Findings

The result of the descriptive analysis has shown evidence of a low-level disclosure of social and environmental information in corporate reports (annual reports and corporate social and environmental reports) of companies. From the regression analysis, block ownership, foreign ownership and dispersed ownership are found to enhance the disclosure of social and environmental information in the corporate report of companies. However, management ownership was found to be insignificantly related to social and environmental disclosure. The result also revealed that intellectual capital disclosure has a significant positive effect on the relationship between management ownership, foreign ownership and dispersed ownership, social and environmental disclosure. However, intellectual capital disclosure does not moderate the relationship between block ownership, social and environmental disclosure.

Originality/value

This paper is the first to empirically examine the moderating effect of intellectual capital disclosure on ownership structure variables, social and environmental disclosure. The result of the study offer researchers a better understanding of the impact of ownership structure variables on social and environmental disclosure. The findings are useful to researchers, corporate managers, policymakers and regulatory bodies.

Details

Journal of Global Responsibility, vol. 12 no. 2
Type: Research Article
ISSN: 2041-2568

Keywords

Case study
Publication date: 21 May 2021

Efe Ünsal, Sanem Kaptanoğlu and Hayat Kabasakal

The learning outcomes are as follows. First, female managers can face gender inequity in different forms, such as the glass ceiling and glass cliff, while they run for…

Abstract

Learning outcomes

The learning outcomes are as follows. First, female managers can face gender inequity in different forms, such as the glass ceiling and glass cliff, while they run for leadership positions, especially in male-dominated business contexts. Second, managers can show high performance and be effective leaders as long as they are aware of that all managers are evaluated according to a wide variety of criteria, and play many different managerial roles, such as interpersonal, informational and decisional roles. Finally, managers should pay attention to all stakeholders’ demands in decision-making process for sustainability and performing better in the long run.

Case overview/synopsis

Since football began gaining popularity in Turkey at the dawn of the 20th century, the sport remains the most popular national sport today. However, recently, a new name has shaken the world of Turkish football: Berna Gozbasi, the first female football manager in Turkish history. In the middle of 2019–2020 football season, Gozbasi became the first female club president after she assumed leadership of Kayserispor. Kayserispor was officially founded as a Turkish professional football club in 1966, and, as its name suggests, was based in Kayseri, a sizeable industrialised city located in Central Anatolia. The team competes in the “Turkish Super League”, Turkey’s top football competition. In this case, to discuss gender inequity, leadership, and management in the sport context, the authors explained the dilemma Gozbasi faced while she decided whether or not to accept this challenging role. Then, the authors examined the experiences she gained as a leader and the dilemma she faced to diminish the negative impact of the COVID-19 pandemic on the organisation she led.

Complexity academic level

Undergraduate and MBA students.

Supplementary materials

Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code

CSS 6: Human Resource Management.

Details

Emerald Emerging Markets Case Studies, vol. 11 no. 2
Type: Case Study
ISSN: 2045-0621

Keywords

Article
Publication date: 13 November 2017

Azhar Mohamad and Imtiaz Mohammad Sifat

This paper aims to delve in an aspect of monetary economics, addressing its Islamic wing in general and dinar advocates in particular.

Abstract

Purpose

This paper aims to delve in an aspect of monetary economics, addressing its Islamic wing in general and dinar advocates in particular.

Design/methodology/approach

The paper argues that calls to reinstitution of dinar currencies are not only anachronistic and unnecessary but also counter-productive and potentially un-Islamic.

Findings

The paper further posits that regardless of the nature of economy, legal tender fiat money and bank money are of the same genus, and treating them otherwise is not consistent with Islamic jurisprudential precepts.

Originality/value

The study also highlights that mismanagement, avarice and human follies are to blame for financial maladies; regression to metallic currency is a panacea to neither the conundrums nor Islamic.

Details

International Journal of Law and Management, vol. 59 no. 6
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 4 October 2022

Mehmet Bulut and Aydın Gündoğdu

The trust in participation banks depends largely on authentic dependence on Sharia, legal financial instruments and fair yet transparent distribution among account owners…

Abstract

Purpose

The trust in participation banks depends largely on authentic dependence on Sharia, legal financial instruments and fair yet transparent distribution among account owners and banks. Taking into account the economic Islamic principles and those of mudarabah agreement, this study aims to identify problematic areas pertaining to profit sharing in addition to revealing opportunities leading to the improvement of the profit distribution system while developing a new profit distribution system proposal.

Design/methodology/approach

This study proposes two hypotheses (H). H1: There are partial deviations between the profit considered to be legal according to the economic principles of Islam and the practice of participation banking. H2: There are partial deviations or loss of right in practice between the mudarabah contract concluded among owners of participation account and participation banks. In-depth interview technique and review of the literature including legislation were used to determine the parameters affecting the distributed profit. The collected data was tested through comparison with the theoretical framework of the mudarabah contract.

Findings

There are two separate fund pools used in participation banks, including equity and participation accounts. Managers’ selection of pools set according to their personal goals related to balance sheet profit management may cause profit to pass between participation accounts and equity. Many issues negatively affect the distributed profits. For example, incomes from funding commissions, reserve requirements and idle funds, although they originate from participation accounts, are recorded in the bank’s income. In addition, the bank does not return the profit initially recorded in its own account to participation pools, whether or not profit.

Research limitations/implications

The interviewed officials were cautious to avoid a negative perception of the sector. This made it difficult to determine the real situation of applications decided with initiative in profit distribution. Although the authorization documents have partially been published, it is still difficult to access most licensed documents. There is no independent audit report made considering the interest-free banking principles regarding the profit distribution system of participation banking. The scarcity of the literature on the subject is another limitation. The research does not cause any harm to the reputation of participation banks.

Practical implications

Adopting a single-pool system in line with the global practices will end the shift of right between pools while ensuring a fair and transparent system. In this system, the bank equities, other shareholders’ funds and participation accounts are collected and operated in a single pool. The pool profit and loss are distributed as per the shares in the pool. The profit per each participation account is distributed based on the share of each participation account in the pool and profit-sharing ratio.

Social implications

Participation banking is expected to support the real economy by means of production, leasing, merchandising based on certain religious, ethical and contractual principles. Bringing funds of conservatives, that does not go to conventional banks for avoiding of interest, in the economy is expected to provide new sources to reduce the foreign dependency for the economy and to supply a financial alternative for the conservatives who stay away from interest-based economic activities. However, if this will represent an alternative to debt-based systems, then products, contracts, business processes and legislations driven according to interest-free banking principles should be developed.

Originality/value

This study introduces and analyzes a new proposal of the profit distribution system of participation banking. A similar methodology is used in interest-free banking on a global scale, especially in Malaysia, and is compatible with the profit distribution decisions in AAOIFI’s depositor accounts. However, this methodology is considered to be new as far as participation banking is concerned. The implementation of this new methodology will eliminate several problems identified in the profit distribution system of participation banks. This research provides an academic contribution to the participation banking profit distribution system and represents a reference material on the subject.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

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