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1 – 10 of 369Daniela Cortés, Albert Anton Traxler and Dorothea Greiling
While research on sustainability reporting in the construction industry has already provided comprehensive findings, the purpose of this paper is to answer the question of how…
Abstract
Purpose
While research on sustainability reporting in the construction industry has already provided comprehensive findings, the purpose of this paper is to answer the question of how construction companies anchor the topic of sustainability in their strategic and operative management control practices. The implementation of sustainable business models and sustainability strategies requires proper management control instruments or mechanisms that support the transformation process or make it possible in the first place.
Design/methodology/approach
A qualitative content analysis based on deductive and inductive procedures was conducted. 39 sustainability reports published by the largest construction companies in the EU were examined.
Findings
Valuable insights are provided by showing which control instruments and mechanisms are used to improve corporate sustainability performance as well as how these are linked systematically. The results show that the focus is on strategic planning, cultural and administrative controls, while short-term targets, which could set out the path to achieving the long-term sustainability goals set, are often not reported. Strategic stakeholder theory and legitimacy theory provide explanations for the use of management control practices identified.
Originality/value
Previous studies often focus on selected single control practices and miss holistic approaches for investigating corporate sustainability in construction companies. Furthermore, theoretical perspectives with instrumental and socio/political views on corporate sustainability help us explain the control practices applied. Moreover, practitioners, standard setters and legislators can use the findings for sustainability management or for developing standards and legislation.
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Astrid Rudyanto, Julisar Julisar and Debora Debora
This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association…
Abstract
Purpose
This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness.
Design/methodology/approach
This study employs a multiple regression method for 147 manufacturing firms listed on the Indonesia Stock Exchange during the pandemic era.
Findings
Political connection has no association with tax aggressiveness. However, political connection has a negative (positive) association with tax aggressiveness in more (less) ethical firms. The results are robust after controlling for year-fixed effects, endogeneity issues and other tax aggressiveness measurements.
Originality/value
Political connection is often cited as the driver of unethical business, including tax aggressiveness. However, this paper claims and finds that political connection is a double-edged sword. Ethical firms use political connection to reduce their tax aggressiveness, and vice versa. Previous research has paid little attention to this topic. This paper also uses COVID-19 as a natural experiment to highlight the importance of corporate social responsibility activities as business ethics.
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Jian Liu, Mengyao Xu, Wenxiong Xi, Jiawen Song, Shibin Luo and Bengt Ake Sunden
Endwall film cooling protects vane endwall by coolant coverage, especially at the leading edge (LE) region and vane-pressure side (PS) junction region. Strong flow impingement and…
Abstract
Purpose
Endwall film cooling protects vane endwall by coolant coverage, especially at the leading edge (LE) region and vane-pressure side (PS) junction region. Strong flow impingement and complex vortexaa structures on the vane endwall cause difficulties for coolant flows to cover properly. This work aims at a full-scale arrangement of film cooling holes on the endwall which improves coolant efficiency in the LE region and vane-PS junction region.
Design/methodology/approach
The endwall film holes are grouped in four-holes constructal patterns. Three ways of arranging the groups are studied: based on the pressure field, the streamlines or the heat transfer field. The computational analysis is done with the k-ω SST model after validating the turbulence model properly.
Findings
By clustering the film cooling holes in four-holes patterns, the ejection of the coolant flow is stronger. The four-holes constructal patterns also improve the local coolant coverage in the “tough” regions, such as the junction region of the PS and the endwall. The arrangement based on streamlines distribution can effectively improve the coolant coverage and the arrangement based on the heat transfer distribution (HTD) has benefits by reducing high-temperature regions on the endwall.
Originality/value
A full-scale endwall film cooling design is presented considering interactions of different film cooling holes. A comprehensive model validation and mesh independence study are provided. The cooling holes pattern on the endwall is designed as four-holes constructal patterns combined with several arrangement choices, i.e. by pressure, by heat transfer and by streamline distributions.
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