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Open Access
Book part
Publication date: 30 April 2019

S. J. Oswald A. J. Mascarenhas

Abstract

Details

Corporate Ethics for Turbulent Markets
Type: Book
ISBN: 978-1-78756-192-2

Open Access
Article
Publication date: 31 December 2006

César Ducruet

This paper investigates the nature of port-city relationships in two major port regions of the world, Europe and Asia. Although this issue is well analyzed through either isolated…

Abstract

This paper investigates the nature of port-city relationships in two major port regions of the world, Europe and Asia. Although this issue is well analyzed through either isolated case studies or general models, it proposes a complementary approach based on urban and port indicators available for 121 port cities. In terms of demographic size and container traffic, it shows the decline of port-urban dependence, stemming from changes in global transportation and urban development. However, European and Asian port cities are not identically confronted to the same challenges, notably in terms of their hinterlands. A factor analysis highlights a regional differentiation of port-city relationships according to their insertion in both urban and port systems, with a core-periphery dualism in Europe and a port-city hierarchy in Asia. Thus, the distance to inland markets for European ports and the size of coastal markets for Asian ports are the main factors to explain the nature of port-city relationships in the two areas. It helps to evaluate which European and Asian port cities are comparable beyond their cargo volumes, by putting together micro (local environments) and macro (regional patterns) factors.

Details

Journal of International Logistics and Trade, vol. 4 no. 2
Type: Research Article
ISSN: 1738-2122

Keywords

Open Access
Article
Publication date: 19 December 2022

Rebecca Maughan

The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting…

5707

Abstract

Purpose

The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

Design/methodology/approach

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

Findings

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

Research limitations/implications

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

Originality/value

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

Open Access
Article
Publication date: 9 July 2024

Nouf Alaqeel

This study aims to assess the effect of both apigenin-loaded zinc oxide nanoparticles (ZnONPs) and apigenin only against cisplatin (CP)-induced experimental cardiotoxicity.

Abstract

Purpose

This study aims to assess the effect of both apigenin-loaded zinc oxide nanoparticles (ZnONPs) and apigenin only against cisplatin (CP)-induced experimental cardiotoxicity.

Design/methodology/approach

A total of 32Wister rats (male) were randomly divided (n = 8) into four groups. Normal control group, CP group received CP (20 mg/kg); treated group I received CP and then received apigenin (0.78 mg/kg/day) orally; treated group II received CP and then received apigenin loaded ZnONPs. At the end of the experiment (10 days), samples were extracted from each rat for the assessment of complete blood picture, lipid profile, atherogenic indices, oxidative status, inflammatory and cardiotoxicity markers as well as histological examination.

Findings

The results indicated that CP produced significant alterations in the complete blood picture, lipidemic profile, atherogenic indices, antioxidation capacity and cardiac inflammatory markers as well as function enzymes as compared with the control group. Administration of apigenin only showed a non-significant change in the atherogenic indices, oxidative status and cardiotoxicity parameters, indicating incomplete cardio-protection against CP upon. Additionally, all the observed alterations in CP group were reversed when apigenin nanoparticle at lower dose was used with ZnONPs which was also confirmed by histopathological investigation.

Originality/value

The apigenin loaded ZnONPs exert protective effects against CP-induced experimental cardiotoxicity and improved cardiac function, suggesting a potential adjuvant role of apigenin nanoparticles against cardiotoxicity.

Details

Nutrition & Food Science , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0034-6659

Keywords

Open Access
Article
Publication date: 12 June 2023

Amanda Reid, Evan Ringel and Shanetta M. Pendleton

The purpose of this study is to situate information and communications technology (ICT) “transparency reports” within the theoretical framework of corporate social responsibility…

5408

Abstract

Purpose

The purpose of this study is to situate information and communications technology (ICT) “transparency reports” within the theoretical framework of corporate social responsibility (CSR) reporting. The self-denominated transparency report serves a dual purpose of highlighting an ICT company’s socially responsible behavior while also holding government agencies accountable for surveillance and requests for user data. Drawing on legitimacy theory, neo-institutional theory and stakeholder theory, this exploratory study examines how ICT companies are implementing industry-specific voluntary disclosures as a form of CSR.

Design/methodology/approach

A content analysis of ICT voluntary nonfinancial reporting (N = 88) was used to identify motivating principles, the company positioning to stakeholders, the relevant publics and intended audience of these disclosures and the communication strategy used to engage primary stakeholders.

Findings

Key findings suggest that most ICT companies used transparency reporting to engage consumers/users as their primary stakeholders and most used a stakeholder information strategy. A majority of ICT companies signaled value-driven motives in their transparency reports while also positioning the company to stakeholders as a protector of user data and advocate for consumer rights.

Originality/value

This study enriches the literature on CSR communication strategies and reporting practices by extending it to an underdeveloped topic of study: novel voluntary disclosures as CSR activities of prominent ICT companies (i.e. “Big Tech”). These polyphonic reports reflect varied motives, varied positioning and varied stakeholders. For market-leading companies, transparency reporting can serve to legitimize existing market power. And for midsize and emerging companies, transparency reporting can be used to signal adherence to industry norms – set by market-leading companies.

Open Access
Article
Publication date: 6 February 2023

Kimberly Thomas-Francois, Simon Somogyi and Alireza Zolfaghari

The purpose of this paper is to provide an alternative framework that will assist in understanding the adoption of digital food shopping. The coronavirus disease 2019 (COVID-19…

2645

Abstract

Purpose

The purpose of this paper is to provide an alternative framework that will assist in understanding the adoption of digital food shopping. The coronavirus disease 2019 (COVID-19) pandemic has exacerbated the demand for digital shopping, but the adoption of digital shopping for food has not accelerated as fast as in other product categories. This study considered the role of socio-cultural factors to understand the reason for slow adoption of digital technology to access food. A cultural framework that can be used to investigate socio-cultural factors in this context was lacking, however, this paper provides a discussion of social and cultural factors and developed measurement scales to assist in understanding cultural change acceptance in consumers' adoption of digital technology to purchase food.

Design/methodology/approach

Using Hayes' process analysis, this paper investigated how cultural acceptance – mediated by consumer affection and appeal and measuring the moderated effects of digital trust (DT) – determined the eventual impact on consumer intention to adopt digital food retailing. This paper also considered moderated mediation with parallel mediations (consumer affection and appeal, digital convenience (DC) and consumer digital readiness) interacting with DT and consumer learning.

Findings

The authors found that cultural acceptance of digital technology (CADT) is an antecedent to the adoption of digital shopping for food, but this is also mediated by consumers' appeal and affection for digital technology and consumers' digital readiness.

Practical implications

This study also indicates that DT influences consumer appeal and affection (CAA), especially amongst female consumers.

Originality/value

The paper represents an empirical investigation of a new conceptual framework that considers socio-cultural factors to understand consumers' use of digital technology in food shopping which has been an existing knowledge gap in current literature.

Details

International Journal of Retail & Distribution Management, vol. 51 no. 3
Type: Research Article
ISSN: 0959-0552

Keywords

Open Access
Article
Publication date: 15 February 2022

Fernanda Leão and Delfina Gomes

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

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Abstract

Purpose

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

Design/methodology/approach

To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory.

Findings

The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype.

Originality/value

By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 27 April 2020

Massimo Sargiacomo, Christian Corsi, Luciano D'Amico, Tiziana Di Cimbrini and Alan Sangster

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional…

Abstract

Purpose

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.

Design/methodology/approach

The research design offers a critical longitudinal explanation of the emergence of the Collegio dei Rasonati as a professional body in the context of Venetian society by relying on the social closure theory elaborated by Collins (1975); Parkin (1979) and Murphy (1988).

Findingse

The Collegio dei Rasonati was established to overcome the prerogatives of a social class in accessing the accounting profession. However, the pre-existing professional elites enacted a set of social closure strategies able to transform this professional body into a stronghold of their privileges.

Research limitations/implications

As virtually all of the evidence concerning the admission examinations has been lost over time, the investigation is restricted to the study of the few examples that have survived. The main implication of the study concerns the understanding of some dynamics leading to neutralize attempts to replace class privileges with a meritocratic system.

Originality/value

The research investigates the structure of the rules of social closure revealing the possibility of an antagonistic relationship between different co-existing forms of exclusion within the same structure. Moreover, it highlights that a form of exclusion can be made of different hierarchical levels.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 18 December 2020

Maureen Snow Andrade, Doug Miller and Jonathan H. Westover

This study offers a global comparative analysis of variables associated with job satisfaction, specifically work-life balance, intrinsic and extrinsic rewards, and work relations…

13922

Abstract

Purpose

This study offers a global comparative analysis of variables associated with job satisfaction, specifically work-life balance, intrinsic and extrinsic rewards, and work relations on job satisfaction for hotel housekeepers.

Design/methodology/approach

The study analyzes these variants across 29 countries using International Social Survey Program data.

Findings

Findings indicate significant differences in job satisfaction for hotel housekeepers across countries, lower job satisfaction for hospitality occupations compared to all other occupational categories, lower job satisfaction for hotel housekeepers than employees in other hospitality occupations, and a statistically significant positive impact of some elements of work-life balance, intrinsic and extrinsic rewards, and coworker relations on job satisfaction.

Originality/value

The hospitality industry is characterized by poor work-life balance, high turnover rates and limited rewards. Hotel housekeepers report lower levels of satisfaction than other hospitality workers in terms of work-life balance, pay, relationships with managers, useful work and interesting work. Housekeepers play an important role in hotel quality and guest satisfaction. As such, understanding and addressing factors contributing to job satisfaction for hotel housekeepers is critical for managers

Details

International Hospitality Review, vol. 35 no. 1
Type: Research Article
ISSN: 2516-8142

Keywords

Open Access
Article
Publication date: 28 January 2020

Haotian Cao, Zhenghao Zhang, Xiaolin Song, Hong Wang, Mingjun Li, Song Zhao and Jianqiang Wang

The purpose of this paper is to investigate the influence of driver demographic characteristics on the driving safety involving cell phone usages.

1216

Abstract

Purpose

The purpose of this paper is to investigate the influence of driver demographic characteristics on the driving safety involving cell phone usages.

Design/methodology/approach

A total of 1,432 crashes and 19,714 baselines were collected for the Strategic Highway Research Program 2 naturalistic driving research. The authors used a case-control approach to estimate the prevalence and the population attributable risk percentage. The mixed logistic regression model is used to evaluate the correlation between different driver demographic characteristics (age, driving experience or their combination) and the crash risk regarding cell phone engagements, as well as the correlation among the likelihood of the cell phone engagement during the driving, multiple driver demographic characteristics (gender, age and driving experience) and environment conditions.

Findings

Senior drivers face an extremely high crash risk when distracted by cell phone during driving, but they are not involved in crashes at a large scale. On the contrary, cell phone usages account for a far larger percentage of total crashes for young drivers. Similarly, experienced drivers and experienced-middle-aged drivers seem less likely to be impacted by the cell phone while driving, and cell phone engagements are attributed to a lower percentage of total crashes for them. Furthermore, experienced, senior or male drivers are less likely to engage in cell phone-related secondary tasks while driving.

Originality/value

The results provide support to guide countermeasures and vehicle design.

Details

Journal of Intelligent and Connected Vehicles, vol. 3 no. 1
Type: Research Article
ISSN: 2399-9802

Keywords

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