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Article
Publication date: 6 March 2024

Elok Zubaidah, Eirene Charista Dea, Ella Saparianti, Rhytia Ayu Christianty Putri, Hidayat Sujuti, Ignatius Srianta, Laura Godelive and Ihab Tewfik

This research intended the utilization of Javanese turmeric (0.4% w/v) as a kombucha substrate and analysis of its hepatoprotective activity, in comparison against nonfermented…

Abstract

Purpose

This research intended the utilization of Javanese turmeric (0.4% w/v) as a kombucha substrate and analysis of its hepatoprotective activity, in comparison against nonfermented Javanese turmeric beverage (JTB) and black tea kombucha.

Design/methodology/approach

Forty-two healthy male Balb/c mice (two- to three-week-old, 20–30 g) were divided into six groups with seven replicates each. The treatments were normal diet, normal diet + Javanese turmeric kombucha (JTK), normal diet + diethylnitrosamine (DEN), DEN + JTB, DEN + JTK, DEN + black tea kombucha. Kombuchas and JTB were given at 0.3 mL/20 g BW/d. DEN was induced intraperitoneally at a dose of 100 mg/kg. Observed biomarkers were blood serum glutamate pyruvate transaminase (SGPT) and serum glutamate oxaloacetate transaminase (SGOT) activity, serum malonaldehyde (MDA), as well as liver histology. Data were analyzed using analysis of variance.

Findings

Among DEN-induced groups, JTK significantly (p < 0.05) diminished the level of blood SGPT, SGOT and serum MDA. JTK also had lower blood SGPT (8.604 ± 2.195 U/L) and serum MDA levels (2.884 ± 0.083 nM/mL) compared to the normal group (8.604 ± 2.195 U/L and 5.050 ± 0.998 nM/mL, respectively). JTK also produced the least damaged liver-cell numbers.

Originality/value

JTK demonstrated better hepatoprotective activity compared to JTB.

Details

Nutrition & Food Science , vol. 54 no. 3
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 31 October 2023

Rabiu Saminu Jibril, Muhammad Aminu Isa, Zaharaddeen Salisu Maigoshi and Kabir Tahir Hamid

This study aims to examine how audit committee (AC) attributes influence quality and quantity disclosure of energy consumed by the listed nonfinancial firms for the period of…

Abstract

Purpose

This study aims to examine how audit committee (AC) attributes influence quality and quantity disclosure of energy consumed by the listed nonfinancial firms for the period of five years (2016–2020). The study aims at providing empirical evidence on how board of director’s independence influences the relationship between AC attributes and firms’ energy in achieving sustainable development goals (SDGs) on world climate policy.

Design/methodology/approach

The study obtained data from a sample of 83 listed nonfinancial firms, content analysis technique was used to compute energy disclosure indexes using global reporting initiative standards, while regression analysis was conducted to test the relationship among research variables.

Findings

The study revealed that AC independence, diversity and meetings were significantly related with energy disclosure. Also, the study found that other variables were insignificantly related with energy disclosure.

Research limitations/implications

The study is constrained for not considering all listed firms in the country. Furthermore, the study considered selected attributes, other important audit-committee size attributes such as audit-committee size, audit-committee size tenure could be study in by the future study.

Practical implications

The study’s findings would have practical implications for corporations and other business organizations seeking to actively involve the energy-related SDGs 7 and 13 in their business models and successfully communicate these efforts to stakeholders.

Originality/value

To the best of author’s knowledge, this is the first study that provides empirical evidence on the effect of AC attributes on the energy disclosure using effect of board independence as moderator in Nigeria.

Details

International Journal of Innovation Science, vol. 16 no. 2
Type: Research Article
ISSN: 1757-2223

Keywords

Open Access
Article
Publication date: 20 March 2024

Marziana Madah Marzuki, Wan Zurina Nik Abdul Majid, Hatinah Abu Bakar, Effiezal Aswadi Abdul Wahab and Zuraidah Mohd Sanusi

This paper investigates the relationship between risk management practices and potential fraudulent financial reporting in Malaysia by considering recent regulatory reforms of the…

Abstract

Purpose

This paper investigates the relationship between risk management practices and potential fraudulent financial reporting in Malaysia by considering recent regulatory reforms of the Malaysian government on risk management practices.

Design/methodology/approach

The sample of this study was based on 257 firm-year observations during the 2012–2017 period. This study employed panel-least square regressions with period fixed effects.

Findings

This study found a significant association between risk management activities in the disclosure and potential fraudulent financial reporting. Nevertheless, this study found there is insignificant effect of the risk-management committee in reducing potential of fraudulent financial reporting.

Originality/value

This study is a pioneer research that relates firms’ risk management practices with potential fraudulent financial reporting measured by F-score. Thus, this study provides an insight to regulators on the extent of risk-management practices in deterring potential fraudulent financial reporting which can be used as an input for greater enforcement of risk-management regulations.

Details

Asian Journal of Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2459-9700

Keywords

Article
Publication date: 5 April 2024

Xuerui Shi and Gabriel Hoh Teck Ling

Due to the influence of complex and intersecting factors, self-governed public open spaces (POSs) (managed by local communities) are subject to collective action dilemmas such as…

Abstract

Purpose

Due to the influence of complex and intersecting factors, self-governed public open spaces (POSs) (managed by local communities) are subject to collective action dilemmas such as tragedy of the commons (overexploitation), free-riding, underinvestment and mismanagement. This review paper adopts a multi-dimensional and multi-tier social-ecological system (SES) framework proposed by McGinnis and Ostrom, drawing on collective action theory to explore the key institutional-social-ecological factors that impact POS self-governance.

Design/methodology/approach

In this paper, Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) was utilized to systematically screen and review the relevant literature for the period from 2000 to 2023 in three databases: Web of Science, Scopus and Google Scholar. A total of 57 papers were chosen for in-depth analysis.

Findings

The literature review identified and categorized several variables associated with the self-organizing system of POS; consequently, an SES-based POS management framework was developed for the first time, consisting of 114 institutional-social-ecological sub-variables from different dimensions and three levels. Compared to ecological factors, among others, governance organizations, property-rights systems, socioeconomic attributes and actors' knowledge of SES have been commonly and primarily studied.

Research limitations/implications

There is still room for the refinement of the conceptual SES-based POS collective action framework over the time (by adding in new factors), and indefinitely empirical research validating those identified factors is also worth to be undertaken, particularly testing how SES factors and interaction variables affect the POS quality (collective action).

Originality/value

The findings of this study can provide local policy insights and POS management strategies based on the identification of specific SES factors for relevant managers. Moreover, this research makes significant theoretical contributions to the integration of the SES framework and collective action theory with POS governance studies.

Details

Open House International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0168-2601

Keywords

Article
Publication date: 27 January 2022

Guus Keusters, Hans Bakker and Erik-Jan Houwing

Civil engineering projects around the world have been underperforming for a long time. While the complexity of these projects will continue to increase, there is an urgent need to…

Abstract

Purpose

Civil engineering projects around the world have been underperforming for a long time. While the complexity of these projects will continue to increase, there is an urgent need to perform better. Although the integrated design process is critical for project success, the literature lacks studies describing the link to project performance. Therefore, this study aims to investigate the dominant variables that affect the integrated design process and consequently project performance.

Design/methodology/approach

A multiple case study was conducted to determine the dominant variables that affect the integrated design process and project performance. The research included four projects. Semi-structured interviews were the main source of data.

Findings

The cases indicated that the extent to which an integrated approach is achieved in the design process is essential for project performance. This applies to the integration of stakeholders’ interests as well as the integration of disciplines. Above all, it was concluded that the project team participants’ competencies for integration are a dominant factor for project performance, as the integrated design process has changed from a technical challenge to an integrative one.

Originality/value

This study provides insights into the dominant variable of the integrated design process that affects project performance, which is underexposed in the literature. The study results reveal the importance of competencies related to integration and adoption of the design problem context, which are not yet included in civil engineering design methods. In this respect, empathy is introduced as a new and critical competence for the civil engineering industry, which needs further research.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 2
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 5 January 2024

Madurachcharige Hasini Vidushima Fernando, Duleepa Dulshan Costa, Buddha Koralage Malsha Nadeetharu and Udayangani Kulatunga

A comprehensive literature review was conducted to identify the lean principles and the challenges of building refurbishment. To have an in-depth investigation of the application…

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Abstract

Purpose

A comprehensive literature review was conducted to identify the lean principles and the challenges of building refurbishment. To have an in-depth investigation of the application of lean principles to address the challenges of refurbishment projects, ten expert interviews following a qualitative research approach were utilised in this research. Data were analysed using manual content analysis to derive the framework.

Design/methodology/approach

The refurbishment of buildings has attracted the attention of the present construction industry. However, uncertain project characteristics, information deficiency, limited space for construction activities and less stakeholder involvement make it complex. Since the lean concept effectively deals with complex and uncertain projects, this study focusses to investigate the application of lean principles to overcome the challenges of refurbishment projects in Sri Lanka by developing a framework.

Findings

It was found that the five main lean principles of customer value, value stream, value flow, pull and perfection are appropriate for building refurbishment projects in Sri Lanka. Precise identification of clients and end-users, value adding and non-value adding activities, interruptions and stakeholder communication chains, setting scope, examining the possible technologies and taking measures to deliver the exact product to ensure the successful application of lean principles for refurbishment projects. Further, 27 benefits of five lean principles were identified which can be used to address the 13 identified challenges of building refurbishment of projects. Finally, a framework has developed portraying the application of lean principles in building refurbishment.

Practical implications

The framework developed is beneficial for the building refurbishment project team to address the barriers of refurbishment projects by applying lean principles.

Originality/value

This framework can be used as a guideline for the implementation of building refurbishment projects by addressing their challenges with lean principles.

Details

Built Environment Project and Asset Management, vol. 14 no. 2
Type: Research Article
ISSN: 2044-124X

Keywords

Article
Publication date: 12 May 2023

Jihad Al-Okaily

This paper aims to examine the effect of family control on corporate anticorruption disclosures of UK publicly listed firms and whether female board directors moderate the latter…

Abstract

Purpose

This paper aims to examine the effect of family control on corporate anticorruption disclosures of UK publicly listed firms and whether female board directors moderate the latter relationship.

Design/methodology/approach

This paper uses Poisson regression analysis for a sample of 1,546 FTSE 350 firm-year observations. Weighted least squares and propensity score matching are then used to assess the robustness of the findings.

Findings

The results show that family ownership and involvement are negatively associated with anticorruption disclosures. The tests of moderation indicate that female directors decrease the negative effect of family control on anticorruption disclosures.

Originality/value

To the best of the researcher’s knowledge, this paper is the first to investigate the impact of family control on anticorruption disclosures while taking into consideration the moderating effect of female directors.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 April 2024

Andrada Popa (Sabău), Monica Violeta Achim and Alin Cristian Teusdea

The aim of this study is to approach the way in which corporate governance influences the occurrence of financial fraud, as expressed by the M-Beneish score. In order to get…

Abstract

Purpose

The aim of this study is to approach the way in which corporate governance influences the occurrence of financial fraud, as expressed by the M-Beneish score. In order to get further into the topic, we have first computed a corporate governance score based on the comply-explain statement and then selected a few elements that are part of the corporate governance reporting: equilibrium of board members (EQUIL), independence of board members (INDEP), selection of the board members (NOM), remuneration policy (REM), audit committee (AUDIT) and the proportion of female directors on boards (GenF). They were tested, one by one, using the financial fraud score to see the way in which they interact.

Design/methodology/approach

The study is conducted on a sample of 65 companies listed on the Bucharest Stock Exchange (BSE) for the 2016–2022 period. The data were processed using three-stage general least square [general least squares (GLS), with iteration, igls and option] with a common first-order panel-specific autocorrelation correction, so as to explain how a poor adoption of the corporate governance score and its elements has a negative implication for the M-Beneish score, controlling for the auditor opinion, type of auditing company and if the company is privately owned.

Findings

The results support most of our research hypothesis, revealing that a poor adoption of the corporate governance score and its components – AUDIT, EQUIL, INDEP and GenF – negatively influences the M-Beneish score, i.e. a low corporate governance score will lead to an increase in financial fraud. This is an encouraging aspect, for an improved adoption of the corporate governance principles reduces the occurrence of financial fraud.

Research limitations/implications

This is a study that concerns the relationship between corporate governance and financial fraud for the case study for Romania.

Practical implications

The study highlights the importance of adopting the corporate governance code applied to the Romanian business environment. By measuring the presence of financial fraud appearance through the M-Beneish score, we have managed to outline the negative relationship between the two components. Thus, it is an important aspect of which companies should take account, so they will have long-term benefits and ensure the continuity of the business.

Social implications

The policy implications of this project are for policymakers, so that they will understand how a good corporate governance mechanism will enhance high-performing businesses. Different aspects regarding corporate governance were validated and are in the process of being validated. Managers can extract and try to understand and apply the good characteristics of corporate governance for the well-being of their companies. At a broader level, the macroeconomic environment will increase its own well-being while encouraging market players to enhance qualitative corporate governance reporting. There is no doubt that corporate governance has a positive impact on businesses.

Originality/value

The study highlights the importance of adopting the corporate governance code as applied to the Romanian business environment. By measuring the occurrence of financial fraud using the M-Beneish score, we have managed to outline the negative relationship between the two components. Therefore, this is an important aspect that companies should take into account in order to have long-term benefits and ensure the continuity of their business.

Details

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

Keywords

Open Access
Article
Publication date: 21 March 2023

Matthew Ikuabe, Clinton Ohis Aigbavboa, Chimay Anumba and Ayodeji Emmanuel Oke

The quest for improved facilities management (FM) delivery is receiving immense focus through the incorporation of innovative technologies such as cyber-physical systems (CPS)…

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Abstract

Purpose

The quest for improved facilities management (FM) delivery is receiving immense focus through the incorporation of innovative technologies such as cyber-physical systems (CPS). The system’s high computational capabilities can aid in the abatement of some of the challenges plaguing FM functions. However, the requisite ingredients for the uptake of the system for FM have still not gained scholarly attention. Because performance measurement is a vital index in determining the outcome of FM methods, this study aims to investigate the influence of performance measurement indicators that are influential to the uptake of CPS for delivering FM functions.

Design/methodology/approach

A qualitative technique was adopted using the Delphi technique. The panel of experts for the study was selected through a well-defined process based on stipulated criteria. The experts gave their opinions in two rounds before consensus was attained on the identified performance measurement indicators, whereas methods of data analysis were measures of central tendency, inter-quartile deviation and Mann–Whitney U test.

Findings

Results from this study showed that 11 of the performance indicators were of very high significance in the determination of the uptake of CPS for FM functions, whereas 5 of the indicators were proven to be of high significance. Furthermore, there was no statistical difference in the opinions of the experts based on their affiliation with academic institutions and professional practice.

Practical implications

The findings of this study contribute practically by aiding policymakers, facility managers and relevant stakeholders with the vital knowledge of delivery mandates for efficient FM services that can spur the uptake of digital technologies such as CPS.

Originality/value

This study contributes to the body of knowledge as it unveils a roadmap of the expected performance output and its accompanying evaluation that would drive the adoption of a promising technology such as CPS in the delivery of FM tasks.

Details

Construction Innovation , vol. 24 no. 7
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 17 April 2024

Hazwani Shafei, Rahimi A. Rahman, Yong Siang Lee and Che Khairil Izam Che Ibrahim

Amid rapid technological progress, the construction industry is embracing Construction 4.0, redefining work practices through emerging technologies. However, the implications of…

Abstract

Purpose

Amid rapid technological progress, the construction industry is embracing Construction 4.0, redefining work practices through emerging technologies. However, the implications of Construction 4.0 technologies to enhancing well-being are still poorly understood. Particularly, the challenge lies in selecting technologies that critically contribute to well-being enhancement. Therefore, this study aims to evaluate the implications of Construction 4.0 technologies to enhancing well-being.

Design/methodology/approach

A list of Construction 4.0 technologies was identified from a national strategic plan on Construction 4.0, using Malaysia as a case study. Fourteen construction industry experts were selected to evaluate the implications of Construction 4.0 technologies on well-being using fuzzy Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). The expert judgment was measured using linguistic variables that were transformed into fuzzy values. Then, the collected data was analyzed using the following analyses: fuzzy TOPSIS, Pareto, normalization, sensitivity, ranking performance and correlation.

Findings

Six Construction 4.0 technologies are critical to enhancing well-being: cloud & real-time collaboration, big data & predictive analytics, Internet of Things, building information modeling, autonomous construction and augmented reality & virtualization. In addition, artificial intelligence and advanced building materials are recommended to be implemented simultaneously as a very strong correlation exists between them.

Originality/value

The novelty of this study lies in a comprehensive understanding of the implications of Construction 4.0 technologies to enhancing well-being. The findings can assist researchers, industry practitioners and policymakers in making well-informed decisions to select Construction 4.0 technologies when targeting the enhancement of the overall well-being of the local construction industry.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

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