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1 – 10 of 12Denise Ann Brady, Patricia Tzortzopoulos, John Rooke, Carlos Torres Formoso and Algan Tezel
The purpose of this paper is to discuss a production planning and control model known as the Lean construction management (LCM) model, which applies a number of visual tools in a…
Abstract
Purpose
The purpose of this paper is to discuss a production planning and control model known as the Lean construction management (LCM) model, which applies a number of visual tools in a systematic way to the planning and control process. The application of the visual tools in this way facilitates the flow of information, thus improving transparency between the interfaces of planning, execution and control.
Design/methodology/approach
Design Science research is adopted for this investigation, which analyses the original development of the model and reports on its testing and refinement over different types of projects. The research is divided into three parts, each part focussing on a different stage of development and construction project type.
Findings
The main findings are related to the benefits of visual management in the construction planning and control process, such as maintaining consistency between different planning levels, so that feasible execution plans are created; control becomes more focussed on prevention rather than correction, and creates opportunities for collaborative problem solving. Moreover, the physical display of the visual tools in a discrete planning area on-site encourages a regular exchange between participants on actual work progress as it unfolds, leading to more timely reaction to the problems at hand.
Originality/value
The problem of a lack of transparency in construction planning and control leads to communication issues on-site, poor process orientation and high levels of waste. LCM improves process transparency by making information related to system-wide processes more readily available to project participants. This enables them to foresee problems in a timely manner and to take necessary measures to resolve them or to adapt the process to current circumstances. The LCM model proposes a new way of applying visual tools and controls systematically to improve transparency in construction planning and control.
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The handmade bicycle industry has grown exponentially over the past decade. Although existing for decades in much smaller numbers, the popularity and credibility of framebuilder…
Abstract
The handmade bicycle industry has grown exponentially over the past decade. Although existing for decades in much smaller numbers, the popularity and credibility of framebuilder entrepreneurship–custom, handmade bike frames–has increased significantly in the past 10 years. The companies that specialize in custom-producing bicycle frames vary in size, scope, reputation, profitability, and even building materials.
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This article highlights the dynamic and evolving nature of libraries and the role of librarians within the changing landscape. It discusses how libraries have traditionally…
Abstract
Purpose
This article highlights the dynamic and evolving nature of libraries and the role of librarians within the changing landscape. It discusses how libraries have traditionally operated and how they have been impacted by 4IR and external factors such as the COVID-19 pandemic.
Design/methodology/approach
The study employed a mixed methods research approach, combining an online questionnaire to derive quantitative data and interviews to provide qualitative data. The follow-up interviews provided a comprehensive understanding of how academic librarians at the DUT library use Continuing Professional Development (CPD) to adapt to the evolving environment.
Findings
This paper reports that there was consensus that CPD empowers the librarians to adapt seamlessly to the dynamic library landscape. It equips them with the knowledge and skills to stay updated on the latest trends, technologies and best practices in their field.
Practical implications
The findings carry implications for the planning and executing of ongoing CPD programmes and activities across all academic libraries.
Originality/value
This study provides an insight into the results of the importance of CPD for librarians within a developing country in southern Africa.
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Arlindo Menezes da Costa Neto, Atelmo Ferreira de Oliveira, Aline Moura Costa da Silva and Alexandro Barbosa
The objective of the present study is to examine the value relevance of accounting information presented by Brazilian banks.
Abstract
Purpose
The objective of the present study is to examine the value relevance of accounting information presented by Brazilian banks.
Design/methodology/approach
The studied sample derived from Brazil’s Stock Exchange, B3, under the banking segment, resulting in a group of 24 publicly listed companies, whose data ranged from 2017 to 2019. The study was conducted using the disclosure index, made with the intent of evaluating the disclosure adherence of a company to the reporting standard. In this case, Comitê de Pronunciamentos Contábeis (CPC) 40, financial instruments: recognition, evaluation and disclosure, Instrumentos Financeiros: Evidenciação, Brazil’s interpretation of the International Financial Reporting Standards (IFRS) 7.
Findings
The results show that for the sample and period, the disclosure index cannot be used as an explanatory variable for the market evaluation of financial institutions.
Originality/value
While other studies have presented a similar approach to the value-relevance theme, the present work is original as it develops the methodology on financial institutions, and even more so on the financial institutions of a developing country.
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Graça Azevedo, Jonas Oliveira, Luiza Sousa and Maria Fátima Ribeiro Borges
The purpose of this paper to analyze the risk reporting practices and its determinants of commercial banks during the period of the adoption of the Basel II Accord in Portugal.
Abstract
Purpose
The purpose of this paper to analyze the risk reporting practices and its determinants of commercial banks during the period of the adoption of the Basel II Accord in Portugal.
Design/methodology/approach
The paper conducts a content analysis of the risk and risk management sections included in the management reports and the notes of the annual reports of Portuguese commercial banks, for the years 2007, 2010 and 2013.
Findings
Findings show that theoretical frameworks underpinned in agency and legitimacy theories continue to provide valid explanations for risk reporting by Portuguese banks. More specifically, findings indicate that agency costs, public visibility and reputation are crucial drivers of risk reporting. Findings also indicate that younger banks with lower risk management skills use risk reporting either as an informational process or as a channel to manage organizational legitimacy.
Research limitations/implications
The content analysis does not allow readily for in-depth qualitative inquiry. The coding instrument is subject to coder bias. Information about risk can be provided in sources other than annual reports. Additionally, not all banks disclose information on corporate governance-related variables that could also influence risk reporting.
Originality/value
The current research setting has never been studied hitherto. In this sense, this study seems to be of great relevance given the scarcity of literature on the subject in Portugal.
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James Guthrie, Francesca Manes Rossi, Rebecca Levy Orelli and Giuseppe Nicolò
The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure…
Abstract
Purpose
The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR.
Design/methodology/approach
The authors use risk classifications already provided in the literature to develop a content analysis of Italian organisations’ integrated reports published.
Findings
The content analysis reveals that most of the Italian organisations incorporate many types of risk disclosure into their integrated reports. Organisations use this alternative form of reporting to communicate risk differently from how they disclose risks in traditional annual financial reporting. That is, the study finds that the organisations use their integrated reports to disclose a broader group of risks, related to the environment and society, and do so using narrative and visual representation.
Originality/value
The paper contributes to a narrow stream of research investigating risk disclosure provided through IR, contributing to the understanding of the role of IR in representing an organisational risk.
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Jerrod A. Henderson, Erik M. Hines, Jared L. Davis, Le Shorn S. Benjamin, Jeannette D. Alarcón and Tyron Slack
In spite of ongoing and recent initiatives aimed at broadening participation in engineering, the representation of diverse groups of learners in engineering graduate programs in…
Abstract
Purpose
In spite of ongoing and recent initiatives aimed at broadening participation in engineering, the representation of diverse groups of learners in engineering graduate programs in the USA remains a challenge. Foregrounding the voices of 26 Black male engineering faculty, this study aims to investigate how institutions might recruit and retain more Black men in engineering graduate programs.
Design/methodology/approach
For this study, inductive thematic analysis was used.
Findings
The authors show that three themes, namely, representation as an asset, invested mentors and faculty, and supportive peer networks described as the “Vibe” manifest as crucial elements for successful recruitment and retention of Black men in engineering graduate programs.
Originality/value
These findings are meant to augment the conversation around diversity, equity and inclusion in engineering graduate programs and to address a dearth of published research on the Black male engineering population. This work is also meant to help institutions conceptualize ways to create a “Vibe” that might be transferable to their institution’s sociocultural context.
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