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Article
Publication date: 23 September 2021

Amal Abdulwahab Alsaleh

This study investigated the roles and perspectives of head teachers and principals in regard to the potential for learning loss in the online setting, with a particular…

Abstract

Purpose

This study investigated the roles and perspectives of head teachers and principals in regard to the potential for learning loss in the online setting, with a particular focus on conditions during the coronavirus disease 2019 (COVID-19) pandemic in Kuwait. It also addresses leadership roles and gathered organizational suggestions.

Design/methodology/approach

Structured interviews were conducted with 25 head teachers and 6 school principals, while open-ended questionnaires were gathered from 10 head teachers. Both were focused on the potential for learning loss and the reasons it may be induced. More specific subjects included leadership roles in preventing learning loss and suggestions for improvement. All interviews and open-ended questionnaires were transcribed for a subsequent inductive thematic analysis.

Findings

Participants reported high levels of learning loss in the context of online teaching during the COVID-19 pandemic. Reasons for this included political decisions made by the Ministry of Education (MoE), student attitudes and the learning environment. Participants also reported substantial involvement in leadership roles aimed at the supervision of online teaching, providing training and support for teachers, and communicating with the administration, district and parents. They also provided several organizational suggestions for reducing learning loss, including the need to improve teaching quality, assess MoE policies, and ensure an ethical online learning environment.

Originality/value

The results contribute to a better understanding of learning loss and the leadership roles that are needed to mitigate this issue both in the Middle East and internationally.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

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Article
Publication date: 17 September 2021

Meiyi Zhang, Yi Luo, Dong Huang, Haimin Miao, Laping Wu and Junfeng Zhu

The purpose of this study was to estimate on-farm maize storage losses and to empirically analyse the main determinants of maize storage losses in China.

Abstract

Purpose

The purpose of this study was to estimate on-farm maize storage losses and to empirically analyse the main determinants of maize storage losses in China.

Design/methodology/approach

Based on a nationwide survey of 1,196 households in 23 provinces (autonomous regions and municipalities) in China, the authors estimated on-farm maize storage losses and used a fractional logit model to analyse the main determinants of maize storage losses in China.

Findings

The results showed that, first, 1.78% of maize was lost during the storage stage in China and that storage loss experienced by smallholders varied across regions. Second, the empirical analysis showed that storage quantities have significant and negative effects on storage losses and that an economy of scale in household storage may exist; the percentage of maize stored for consumption and feed has significant and positive effects on storage losses, which may be related to market requirements and management activities. Third, compared to traditional facilities, silos and warehouses cause lower storage losses, while spraying chemicals and re-drying maize in the storage stage incur higher losses, possibly because to save costs, smallholders conduct loss-reduction activities only when they suffer serious losses, and when taking measures, farmers may sort grains, which also increases losses. Fourth, harvesting maize when it matures is significantly associated with lower storage losses.

Research limitations/implications

To reduce storage losses, first, farmers' awareness of food saving and loss reduction must be increased. This could be achieved through agricultural training and education regarding food-saving practices. Second, the government could provide subsidies or low-interest credits to encourage farmers to use advanced facilities and promote land transfers to realize economies of scale. Finally, the government should accelerate the construction of smart agriculture systems and the timely monitoring of crop growth to suggest farmers to harvest at the appropriate time.

Originality/value

Reducing post-harvest loss (PHL) has become an important means of increasing the food supply and reducing resources use in China. This study provides a complete introduction to household maize storage losses and can therefore help characterize the current state of PHL in China, which is of vital importance to food security and food policy.

Details

China Agricultural Economic Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-137X

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Article
Publication date: 13 September 2021

Charlotte Haugland Sundkvist and Tonny Stenheim

This study examines the reporting of impairment losses in family and non-family private firms. The socioemotional wealth (SEW) theory suggests that the reporting practices…

Abstract

Purpose

This study examines the reporting of impairment losses in family and non-family private firms. The socioemotional wealth (SEW) theory suggests that the reporting practices in family firms may differ from non-family firms and may vary among family firms.

Design/methodology/approach

The research question is examined using a large-scale archival study. The authors use unique register data on family relationships for Norwegian private firms provided by the CCGR database at BI Norwegian Business School.

Findings

Drawing on the socioemotional wealth theory, the authors predict and find that private family firms are more reluctant to report impairment losses compared to private non-family firms. The results also suggest that both the likelihood to report impairment losses and the impairment amounts increase with board independence in private family firms. The authors also find some evidence suggesting that private family firms with a family CEO report lower impairment losses than private family firms without a family CEO, but this result is less robust and should be interpreted with caution.

Research limitations/implications

The true economic impairment is unobservable. The authors use proxies based on prior research to control for whether impairment losses are faithfully reported or not.

Practical implications

The results suggest a higher risk of impairment losses being managed in private family firms than in private non-family firms and that independent board members mitigate this tendency somewhat in private family firms. Awareness of this risk should have practical value for stakeholders such as non-family owners and creditors, external auditors, supervisory and monitoring bodies, and regulators.

Originality/value

This study contributes to the accounting literature by examining the reporting of a specific accrual (impairment losses) in the setting of private family firms. Prior research in this area is scarce.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

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Article
Publication date: 16 August 2021

Zhiguang Cheng, Behzad Forghani, Zhenbin Du, Lanrong Liu, Yongjian Li, Xiaojun Zhao, Tao Liu, Linfeng Cai, Weiming Zhang, Meilin Lu, Yakun Tian and Yating Li

This paper aims to propose and establish a set of new benchmark models to investigate and confidently validate the modeling and prediction of total stray-field loss inside…

Abstract

Purpose

This paper aims to propose and establish a set of new benchmark models to investigate and confidently validate the modeling and prediction of total stray-field loss inside magnetic and non-magnetic components under harmonics-direct current (HDC) hybrid excitations. As a new member-set (P21e) of the testing electromagnetic analysis methods Problem 21 Family, the focus is on efficient analysis methods and accurate material property modeling under complex excitations.

Design/methodology/approach

This P21e-based benchmarking covers the design of new benchmark models with magnetic flux compensation, the establishment of a new benchmark measurement system with HDC hybrid excitation, the formulation of the testing program (such as defined Cases I–V) and the measurement and prediction of material properties under HDC hybrid excitations, to test electromagnetic analysis methods and finite element (FE) computation models and investigate the electromagnetic behavior of typical magnetic and electromagnetic shields in electrical equipment.

Findings

The updated Problem 21 Family (V.2021) can now be used to investigate and validate the total power loss and the different shielding performance of magnetic and electromagnetic shields under various HDC hybrid excitations, including the different spatial distributions of the same excitation parameters. The new member-set (P21e) with magnetic flux compensation can experimentally determine the total power loss inside the load-component, which helps to validate the numerical modeling and simulation with confidence. The additional iron loss inside the laminated sheets caused by the magnetic flux normal to the laminations must be correctly modeled and predicted during the design and analysis. It is also observed that the magnetic properties (B27R090) measured in the rolling and transverse directions with different direct current (DC) biasing magnetic field are quite different from each other.

Research limitations/implications

The future benchmarking target is to study the effects of stronger HDC hybrid excitations on the internal loss behavior and the microstructure of magnetic load components.

Originality/value

This paper proposes a new extension of Problem 21 Family (1993–2021) with the upgraded excitation, involving multi-harmonics and DC bias. The alternating current (AC) and DC excitation can be applied at the two sides of the model’s load-component to avoid the adverse impact on the AC and DC power supply and investigate the effect of different AC and DC hybrid patterns on the total loss inside the load-component. The overall effectiveness of numerical modeling and simulation is highlighted and achieved via combining the efficient electromagnetic analysis methods and solvers, the reliable material property modeling and prediction under complex excitations and the precise FE computation model using partition processing. The outcome of this project will be beneficial to large-scale and high-performance numerical modeling.

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Article
Publication date: 6 August 2021

Aneeka Kanwal

This paper aims to present a simple behavioural explanation of the prohibition of speculation in Islamic finance.

Abstract

Purpose

This paper aims to present a simple behavioural explanation of the prohibition of speculation in Islamic finance.

Design/methodology/approach

This paper proposes a theoretical model that describes how investors from low income strata of the society may be prone to make sub-optimal decisions when they compare their outcome from a speculative trading activity to that of the counterparty to the trade and perceive inequity to exist.

Findings

When individuals from low income strata of the society compare their current situation with the average income of the society, they perceive themselves to be in a loss. This creates a loss frame within which they then evaluate all future outcomes. When such individuals invest in speculative trading activities and incur a loss, they compare their outcome from the trade to that of the counterparty to the trade. As speculative trades are a zero sum game, the counterparty makes an equivalent gain from the trade. Thus, the comparison leads to a perception of inequity. This perception of inequity is aggravated by the loss frame within which the investor is operating. The aggravated inequity aversion may then motivate the investor to make further sub-optimal decisions like repeated speculative trading activities. The Islamic prohibition on speculative trading activities may serve to protect low income investors from entering into such cycles of sub-optimal decisions.

Originality/value

This paper offers a unique explanation of why day trading and short selling may be prohibited in Islamic capital markets.

Details

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

Keywords

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Article
Publication date: 12 August 2021

Mandie Bevels Dunn

This study aims to explore how teachers changed literature instruction in English language arts (ELA) classrooms following personal loss, and identifies factors…

Abstract

Purpose

This study aims to explore how teachers changed literature instruction in English language arts (ELA) classrooms following personal loss, and identifies factors influencing those changes. The author argues teachers regulated their responses to literature according to emotional rules they perceived to be associated with the teaching profession. Understanding teachers’ responses helps educators, teacher educators and educational researchers consider what conditions and supports may be required for teachers and students to share emotions related to loss in authentic ways in ELA classrooms.

Design/methodology/approach

To examine changes teachers made in literature instruction following personal loss, the author conducted a thematic analysis of 80 questionnaire responses.

Findings

The author found teachers changed literature instruction related to three areas: teachers’ relationship to students, teachers’ instruction surrounding texts and teachers’ reader responses. Responses highlighted how teachers adhered to emotional rules, including a perception of teachers as authorities and caretakers of children. Teachers considered literature instruction to require maintaining focus on texts, and avoided emotional response unless it aided textual comprehension.

Originality/value

Scholars have argued for literature instruction inclusive of both loss experiences and also emotional response, with particular focus on students’ loss experiences. This study focuses on teachers’ experiences and responses to literature following loss, highlighting factors that influence, and at times inhibit, teachers’ authentic sharing of experiences and emotions. The author argues teachers require support to bring loss experiences into literature instruction as they navigate emotional response within the relational dynamics of the classroom.

Details

English Teaching: Practice & Critique, vol. 20 no. 3
Type: Research Article
ISSN: 1175-8708

Keywords

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Article
Publication date: 14 July 2021

Rajesh Kumar Garg and Surender Kumar Soni

The purpose of this paper is to investigate the effect of snow on the radio link performance of wireless sensor nodes in Indian Himalayan conditions and to propose…

Abstract

Purpose

The purpose of this paper is to investigate the effect of snow on the radio link performance of wireless sensor nodes in Indian Himalayan conditions and to propose empirical path loss models for radio wave propagation.

Design/methodology/approach

At the remote test site, one source and three listening wireless sensor nodes were deployed at frequency of 433 MHz. The path loss models are derived from experimental data collected during the period of snowfall and clear weather conditions. Linear, exponential, second and third-order polynomials path loss models have been investigated along with experimental data.

Findings

With the help of curve fitting and goodness-of-fit tests, it is found that path loss can be modelled through third-order polynomial equation during the snowfall period. However, if sensor is buried, the acceptable path loss model is exponential. Similarly, for unified modelling requirement, exponential path loss model over linear can be a preferred choice.

Originality/value

Results show that path loss can be estimated priori for deciding optimum transmission energy in wireless sensor network. Presented work is usable in extending the lifetime of health monitoring devices buried in snowy environment.

Details

World Journal of Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1708-5284

Keywords

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Article
Publication date: 22 July 2021

Bernd Engelmann

The purpose of this article is to derive formulas for lifetime expected credit loss of loans that are required for the calculation of loan loss reserves under IFRS 9. This…

Abstract

Purpose

The purpose of this article is to derive formulas for lifetime expected credit loss of loans that are required for the calculation of loan loss reserves under IFRS 9. This is done both for fixed-rate and floating rate loans under different assumptions on LGD modeling, prepayment, and discount rates.

Design/methodology/approach

This study provides exact formulas for lifetime expected credit loss derived analytically together with the mathematical proofs of each expression.

Findings

This articles shows that the formula most commonly applied in the literature for calculating lifetime expected credit loss is inconsistent with measuring expected loss based on expected discounted cash flows. Formulas based on discounted cash flows always lead to more conservative numbers.

Practical implications

For banks reporting under IFRS 9, the implication of this research is a better understanding of the different approaches used for computing lifetime expected loss, how they are connected, and what assumptions are underlying each approach. This may lead to corrections in existing frameworks to make applications of risk management systems more consistent.

Originality/value

While there is a lot of literature explaining IFRS 9 and evaluating its impact, none of the existing research has systematically analyzed the calculation of lifetime expected credit loss for this purpose and how the formula changes under different modeling assumptions. This gap is filled by this study.

Details

The Journal of Risk Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1526-5943

Keywords

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Article
Publication date: 16 July 2021

Stephanie Monteiro Miller

In a wide variety of settings, individuals target round-numbered thresholds, relaxing effort when they are out of reach. This paper aims to investigate whether this…

Abstract

Purpose

In a wide variety of settings, individuals target round-numbered thresholds, relaxing effort when they are out of reach. This paper aims to investigate whether this phenomenon occurs in nonprofits as well.

Design/methodology/approach

The paper empirically examines nonprofits’ propensity to cut expenses relative to the attainability of the zero-profit threshold.

Findings

This paper finds nonprofit firms are more likely to cut expenses when faced with small expected losses than with larger losses, and this pattern varies predictably with incentives to reach the zero-profit threshold.

Research limitations/implications

This suggests managers are motivated by desire to reach the zero-profit threshold rather than to improve firms’ economic situations, as the propensity to cut expenses is lower when the threshold is out of reach.

Social implications

Additionally, the results suggest that even the lack of explicit profit motive may not quell earnings management behavior.

Originality/value

These results begin to close the gap in our understanding of expense management in nonprofit firms, showing how operating expenses can be used to manage earnings.

Details

Pacific Accounting Review, vol. 33 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

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Article
Publication date: 1 March 2000

LIXIN ZENG

Industry loss index‐based risk transfer and management instruments such as the industry loss warranty (ILW) and other catastrophe insurance derivative products have…

Abstract

Industry loss index‐based risk transfer and management instruments such as the industry loss warranty (ILW) and other catastrophe insurance derivative products have proliferated in recent years. This article introduces an alternative measure of the ILW basis risk, specifically the conditional probability that the ILW policy does not pay out, given an actual loss sustained by the policyholder that exceeds some critical level. The author also discusses the effectiveness of upwardly oriented basis risk in reducing loss volatility. After introducing guidelines for choosing between an ILW and traditional reinsurance, the article concludes that a properly structured ILW can be an effective and innovative instrument for a large insurer or reinsurer to manage the severity and volatility of catastrophe losses, but not necessarily, for a medium‐sized or small (re)insurer. Although this article focuses on ILWs, the general methodology and conclusions presented are applicable to other index‐based risk transfer products.

Details

The Journal of Risk Finance, vol. 1 no. 4
Type: Research Article
ISSN: 1526-5943

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