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Article
Publication date: 11 September 2009

Joel H. Helquist, Jordan J. Cox and Alyssa Walker

The purpose of this paper is to present a virtual process simulation technique for modeling process alternatives.

Abstract

Purpose

The purpose of this paper is to present a virtual process simulation technique for modeling process alternatives.

Design/methodology/approach

The paper proposes modeling method and applies it to an illustrative example.

Findings

The method is effective in modeling the illustrative example and provides a method for studying team composition and dynamics a priori.

Practical implications

The paper presents an approach to model process alternatives in order to select the best deployment option. The modeling process incorporates measures and metrics relating to global geographic and team issues. Incorporation of these issues affords the process designer the ability to predict more accurately the most successful deployment option.

Originality/value

The research contributes to the study of process modeling by examining the potentially neglected or ignored issues relating to geographic and team diversity.

Details

Business Process Management Journal, vol. 15 no. 5
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 3 February 2012

Joel H. Helquist, Amit Deokar, Jordan J. Cox and Alyssa Walker

The purpose of this paper is to propose virtual process simulation as a technique for identifying and analyzing uncertainty in processes. Uncertainty is composed of both risks and…

1242

Abstract

Purpose

The purpose of this paper is to propose virtual process simulation as a technique for identifying and analyzing uncertainty in processes. Uncertainty is composed of both risks and opportunities.

Design/methodology/approach

Virtual process simulation involves the creation of graphical models representing the process of interest and associated tasks. Graphical models representing the resources (e.g. people, facilities, tools, etc.) are also created. The members of the resources graphical models are assigned to process tasks in all possible combinations. Secondary calculi, representing uncertainty, are imposed upon these models to determine scores. From the scores, changes in process structure or resource allocation can be used to manage uncertainty.

Findings

The example illustrates the benefits of utilizing virtual process simulation in process pre‐planning. Process pre‐planning can be used as part of strategic or operational uncertainty management.

Practical implications

This paper presents an approach to clarify and assess uncertainty in new processes. This modeling technique enables the quantification of measures and metrics to assist in systematic uncertainty analysis. Virtual process simulation affords process designers the ability to more thoroughly examine uncertainty while planning processes.

Originality/value

This research contributes to the study of uncertainty management by promoting a systematic approach that quantifies metrics and measures according to the objectives of a given process.

Details

Business Process Management Journal, vol. 18 no. 1
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 3 June 2019

Abdullah Daas and Reem Alaraj

The purpose of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional investor (INSV) of Jordanian private listed companies…

Abstract

Purpose

The purpose of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional investor (INSV) of Jordanian private listed companies (PLCs).

Design/methodology/approach

A unique sample of 159 largest companies over “a period of 8-years” listed on the ASE in terms of market capitalisation during the 2005-2012 period. Testing of hypotheses has been conducted by applying multivariate regression techniques using longitudinal data analysis of companies’ annual reports.

Findings

Results which confirmed earlier estimations indicated that there are positive and significant relationships between CSR disclosure (CSRD) and INSV. This result indicates that among the CSRD dimensions, INSVs are less concerned with companies engaging in community contribution practices and those related to the community involvement and product dimension in which the company operates.

Practical implications

Jordanian PLCs should be encouraged to be involved in CSR activities as one of their program strategies in attracting investment, as well as to improve their reputation and image in their social activities.

Originality/value

This paper conducts a comprehensive empirical evidence on the development of the relationship between the CSRD dimensions and INSV in Jordanian PLCs as an emerging market, where much existing evidence exists on this issue that may help in explaining difference in prior work.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 12 no. 2
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 24 April 2020

Malek Hamed Alshirah, Azhar Abdul Rahman and Ifa Rizad Mustapa

This study aims at examining the level of risk of disclosure practices and the effect of four board of directors' characteristics (board size, board meetings, CEO duality and…

1750

Abstract

Purpose

This study aims at examining the level of risk of disclosure practices and the effect of four board of directors' characteristics (board size, board meetings, CEO duality and board expertise) on these practices in the Jordanian context. This study also adds to the body of literature by examining the moderating effect of family ownership on the relationship between the board of directors' characteristics and the corporate risk disclosure.

Design/methodology/approach

The sample of this study contains the non-financial Jordanian firms listed on Amman Stock Exchange (ASE). 376 annual reports of the sampled firms over four years from 2014 to 2017 were used. The content analysis approach was used to collect data and to determine the level of risk disclosure by computing the number of risk-related sentences in the annual reporting. To test the study's hypothesis, the random effect model was employed.

Findings

The empirical results show that the total of the risk disclosure sentences for each firm ranges from a minimum value of 2 sentences to a maximum value of 61 sentences, and the mean of CRD is 28 sentences. The results also indicate that the board expertise is positively related with the level of risk disclosure. Conversely, CEO duality has a negative impact on the risk disclosure practices. However, the results failed to support that the board size and the board meetings have a significant effect on the level of risk disclosure. Furthermore, the study demonstrated that the family ownership moderates the relationship between the board of directors and the corporate risk disclosure.

Practical implications

The finding of this study is more likely be useful for many concerned parties, researchers, authorities, investors and financial analysts alike in understanding the current practices of the risk disclosure in Jordan, thus helping them in reconsidering and reviewing the accounting standards and improving the credibility and transparency of the financial reports in the Jordanian capital market.

Originality/value

The current study contributes to the literature of risk disclosure because the previous research has paid little attention to this topic in Jordan. To the best knowledge of the researcher, this study is the first Jordanian study that focuses on examining the relationship between the board of directors' characteristics and the corporate risk disclosure in the non-financial sector. Furthermore, it is the first study that examines the moderating role of family ownership on such relationships. Consequently, the results of the current study draw attention to the CRD practices and the monitoring role of board of directors in Jordan.

Details

EuroMed Journal of Business, vol. 15 no. 2
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 21 July 2023

Malek Alshirah and Ahmad Alshira’h

The aim of this study is to measure the risk disclosure level and to determine the relationship between ownership structure dimensions (institutional ownership, foreign ownership…

Abstract

Purpose

The aim of this study is to measure the risk disclosure level and to determine the relationship between ownership structure dimensions (institutional ownership, foreign ownership and family ownership) and corporate risk disclosure in Jordan.

Design/methodology/approach

This study used a sample of 94 Jordanian listed firms from the Amman Stock Exchange for the period from 2014 to 2017. This study measured risk disclosure using the number of risk-related sentences in the annual report, while random effects regression was used for hypotheses testing.

Findings

The results revealed that family ownership has a negative effect on risk disclosure practices, but institutional ownership, foreign ownership, firm size and leverage have no significant effect on the risk disclosure level.

Practical implications

The finding of this study is more likely be useful for many concerned parties, researchers, authorities, investors and financial analysts alike in understanding the current practices of the risk disclosure in Jordan, thus helping them in reconsidering and reviewing the accounting standards and improving the credibility and transparency of the financial reports in the Jordanian capital market.

Originality/value

This study offers novel evidence detailing the impact of ownership structure toward corporate risk disclosure, its implementation in emerging markets following the minimal amount of scholarly efforts on the topic. To the best of the authors’ knowledge, this is the first examination of the impact of ownership structure on corporate risk disclosure. Thus, this study has important implications for the decisions of executives, policymakers, shareholders and lenders, as it enables them to better understand the linkage between ownership structure on corporate risk disclosure.

Details

Competitiveness Review: An International Business Journal , vol. 34 no. 2
Type: Research Article
ISSN: 1059-5422

Keywords

Book part
Publication date: 1 September 2014

Wolfgang G. Scherl

This chapter introduces a new theoretical framework for developing emotion-related abilities according to the emotional intelligence (EI) construct definition of Mayer, Salovey…

Abstract

This chapter introduces a new theoretical framework for developing emotion-related abilities according to the emotional intelligence (EI) construct definition of Mayer, Salovey, and Caruso (2006). The awareness, reflection, and management (ARM) model has been devised and demonstrates a triadic cycle of emotional ARM relating to affect, cognition, and behavior. The ARM model constitutes an approach to nurture emotion-related abilities (ability EI) and responds to criticism raised by Zeidner, Matthews, and Roberts (2009). The ARM Theory was corroborated by both learning theory and schools of counselling (SOC). The potential to develop emotion-related abilities in emotional awareness, reflection and reasoning, coping and management is discussed.

Details

Individual Sources, Dynamics, and Expressions of Emotion
Type: Book
ISBN: 978-1-78190-889-1

Keywords

Article
Publication date: 22 July 2021

Malek Hamed Alshirah, Ahmad Farhan Alshira’h and Abdalwali Lutfi

This study aims to empirically examine whether the political connection is related to risk disclosure practices. The study also seeks to contribute to the existent risk disclosure…

Abstract

Purpose

This study aims to empirically examine whether the political connection is related to risk disclosure practices. The study also seeks to contribute to the existent risk disclosure literature by investigating the moderator effect of family ownership on this relationship.

Design/methodology/approach

The content analysis approach was used to collect data and determine the level of risk disclosure over the non-financial Jordanian firms listed on 1Amman Stock Exchange. The sample of this study contains 376 annual reports over four years from 2014 to 2017. It used the random effect regressions to examine the hypothesis of the study.

Findings

The results show that politically connected companies disclose less risk information than the unconnected ones in Jordan. The results also refer that family ownership contributes in mitigating the negative effect of the political connection on the level of corporate risk.

Practical implications

The results have implications for regulatory institutions such as the Jordan Securities Commission to take the negative effect of political connection in their consideration and impose further regulations to monitor this board’s attribute and control politicians’ domination on the board decisions.

Originality/value

The current study also contributes to the body of literature by investigating the effects of the political connections on the level of risk disclosure in the financial reports. To the best of the authors’ knowledge, the current study is the first to examine the effect of the political connection on the risk disclosure practices. Moreover, the study is among the first studies that examine the moderating role of family ownership on such relationship.

Details

Meditari Accountancy Research, vol. 30 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 25 May 2017

Chenelle A. Jones and Renita L. Seabrook

This chapter examines how the intersection of race, class, and gender impact the experiences of Black women and their children within a broader socio-historical context.

Abstract

Purpose

This chapter examines how the intersection of race, class, and gender impact the experiences of Black women and their children within a broader socio-historical context.

Methodology/approach

The epistemological framework of feminist criminology and the invisibility of Black women are used to draw an analysis on the American dominant ideology and culture that perpetuates the racial subjugation of Black women and the challenges they have faced throughout history as it relates to the mother-child dynamic and the ideals of Black motherhood.

Findings

By conceptually examining the antebellum, eugenics, and mass incarceration eras, our analysis demonstrated how the racial subjugation of Black women perpetuated the parental separation and the ability for Black women to mother their children and that these collective efforts, referred to as the New Jane Crow, disrupt the social synthesis of the black community and further emphasizes the need for more efforts to preserve the mother/child relationship.

Originality/value

Based on existing literature, there is a paucity of research studies that examine the effects of maternal incarceration and the impact it has on their children. As a part of a continuous project we intend to further the discourse and examine how race and gender intersect to impact the experiences of incarcerated Black women and their children through a socio-historical context.

Details

Race, Ethnicity and Law
Type: Book
ISBN: 978-1-78714-604-4

Keywords

Book part
Publication date: 14 December 2015

Roopinder Oberoi

The transformations in the existing forms of governmentality and power regimes are deeply rooted within the political economy of advanced neoliberalism, having profound…

Abstract

The transformations in the existing forms of governmentality and power regimes are deeply rooted within the political economy of advanced neoliberalism, having profound implications in the governance matrix. The new rationalities and instrumentalities of governance involve ‘governing without government’ (Rhodes, 1996) following the delegitimisation and deconstruction of the Keynesian Welfare State and the gradual enactment of what Jessop (2002) calls the Schumpeterian Competition State. This chapter throws open the play field for competing standpoints on governing the mega corporates. Various theorists consider that there is emptiness within the existing global regulatory armoury concerning the operational activities of TNCs. The convolution of ‘steering’ in this poly-centred, globalised societies with its innate uncertainty makes it tricky to keep an eye on the fix of ‘who actually steers whom’ and ‘with what means’. There also appears to be huge disinclination to spot systemic technical description of the evolving modern institutional structure of economic regulation in a composite and practical manner. Thus, the complexity of international issues, their overlapping nature and the turmoil within the arena in which they surface defy tidy theorizing about effective supervision.

This brings in the wider questions dealt with in the chapter – Is globalisation then a product of material conditions of fundamental technical and economic change or is it collective construct of an artifact of the means we have preferred to arrange political and economic activity? The new reflexive, self-regulatory and horizontal spaces of governance are getting modelled following the logic of competitive market relations whereby multiple formally equal actors (acting or aspiring to act as sources of authority) consult, trade and compete over the deployment of various instruments of authority both intrinsically and in their relations with each other (Shamir, 2008). The chapter also looks into these messy and fluid intersections to situate the key actors at the heart of processes of ‘rearticulation’ and ‘recalibration’ of different modes of governance which operates through a somewhat fuzzy amalgamation of the terrain by corporates, state hierarchy and networks all calibrating and competing to pull off the finest probable’s in metagovernance landscape. Unambiguously, this chapter seeks to elaborate on an institutional-discursive conceptualization of governance while stitching in and out of the complex terrain a weave of governances for modern leviathan – the global corporates.

Article
Publication date: 1 March 2010

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Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 3
Type: Research Article
ISSN: 1096-3367

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