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Open Access
Article
Publication date: 7 September 2020

Nicholas Asare, Margaret Momo Laryea, Joseph Mensah Onumah and Michael Effah Asamoah

This study examines the causal relationship between intellectual capital and asset quality of banks in Ghana.

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Abstract

Purpose

This study examines the causal relationship between intellectual capital and asset quality of banks in Ghana.

Design/methodology/approach

Using annual data extracted from audited financial statements of 24 banks from 2006 to 2015, a ratio of non-performing loans to gross loans and advances is employed to estimate asset quality growths while the value-added intellectual coefficient by Pulic (2008, 2004) measures intellectual capital. The panel-corrected standard errors estimation technique is used to estimate panel regressions with asset quality as the dependent variable.

Findings

Asset quality of banks in Ghana is generally not affected by intellectual capital. However, when intellectual capital is divided into its components, the study indicates that there are significant positive relationships between asset quality and two components of intellectual capital. Thus, structural capital and human capital efficiencies positively affect the asset quality of banks.

Practical implications

The findings of the study implore managements of banks to increase structural and human capital investments and efficiencies to improve asset quality. Furthermore, the results have direct implications on developments in financial markets in emerging economies.

Originality/value

The study analyses the link between typical intellectual capital and asset quality of banks which is yet to be empirically examined in an emerging banking market.

Details

Asian Journal of Accounting Research, vol. 6 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 24 October 2023

Mary Margaret Crowdle, Olivia McDermott and Anna Trubetskaya

This study aimed to bridge the gap between the financial measurement of process improvement ideas and Lean Six Sigma measurements. It was required to increase employee engagement…

Abstract

Purpose

This study aimed to bridge the gap between the financial measurement of process improvement ideas and Lean Six Sigma measurements. It was required to increase employee engagement in process improvement initiatives.

Design/methodology/approach

Through both a practical and theoretical application of the Design for Lean Six Sigma methodology, the researcher was able to design a process and a benefit measuring methodology that was acceptable by finance and aligns with the benefits expected from the elimination of the Lean wastes.

Findings

The project found that benefit measurement methodology is not understood by most employees, which leads to a lack of engagement in working on improvements. The result of the study was a model for employees to identify and quantify these benefits. This has resulted in a model for cost-benefit analysis aligning financial costs with non-value add waste costs and cost of poor-quality costs resulting in increased process improvement ideas and activity.

Research limitations/implications

While this study was limited to one company, applying this methodology could benefit any company experiencing the same difficulties.

Originality/value

This is one of the first studies to try and cost the benefits of LSS projects both from an organisational and generic viewpoint.

Details

The TQM Journal, vol. 35 no. 9
Type: Research Article
ISSN: 1754-2731

Keywords

Open Access
Article
Publication date: 12 September 2016

Angela Sweeney, Sarah Clement, Beth Filson and Angela Kennedy

The purpose of this paper is to describe and explain trauma-informed approaches (TIAs) to mental health. It outlines evidence on the link between trauma and mental health…

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Abstract

Purpose

The purpose of this paper is to describe and explain trauma-informed approaches (TIAs) to mental health. It outlines evidence on the link between trauma and mental health, explains the principles of TIAs and their application in mental health and explores the extent to which TIAs are impacting in the UK.

Design/methodology/approach

The approach is a conceptual account of TIAs including a consideration of why they are important, what they are and how they can become more prevalent in the UK. This is supported by a narrative overview of literature on effectiveness and a scoping of the spread of TIAs in the UK.

Findings

There is strong and growing evidence of a link between trauma and mental health, as well as evidence that the current mental health system can retraumatise trauma survivors. There is also emerging evidence that trauma-informed systems are effective and can benefit staff and trauma survivors. Whilst TIAs are spreading beyond the USA where they developed, they have made little impact in the UK. The reasons for this are explored and ways of overcoming barriers to implementation discussed.

Originality/value

This paper – authored by trauma survivors and staff – describes an innovative approach to mental health service provision that, it is argued, could have immense benefits for staff and service users alike.

Details

Mental Health Review Journal, vol. 21 no. 3
Type: Research Article
ISSN: 1361-9322

Keywords

Open Access
Article
Publication date: 21 September 2023

Michael Cosenza, Bernard Badiali, Rebecca West Burns, Cynthia Coler, Krystal Goree, Drew Polly, Donnan Stoicovy and Kristien Zenkov

The National Association for Professional Development Schools (NAPDS) recognizes that there is a tendency for the term “PDS” (Professional Development School) to be used as a…

Abstract

Purpose

The National Association for Professional Development Schools (NAPDS) recognizes that there is a tendency for the term “PDS” (Professional Development School) to be used as a catch-all for various relationships that constitute school–university partnership work. The intent of this NAPDS statement is to assert the essentials, or fundamental qualities, of a PDS. NAPDS encourages all those working in school–university relationships to embrace the Nine Essentials of PDSs communicated in this statement. The Essentials are written in tangible, rather than abstract, language and represent practical goals toward which work in a PDS should be directed.

Design/methodology/approach

Policy statement.

Findings

NAPDS maintains that these Nine Essentials need to be present for a school-university relationship to be called a PDS. Without having all nine, the relationship that exists between a school/district and college/university, albeit however strong, would not be a PDS. How individual PDSs meet these essentials will vary from location to location, but they all need to be in place to justify the use of the term “PDS.”

Practical implications

For those in established PDSs, some aspects of this document will be confirmed, while other aspects may be identified as needing attention. For those aspiring to establish PDSs, the authors offer this statement as a useful guide for their work. NAPDS invites individuals involved in school–university partnerships to share this statement with colleagues in the spirit of continuous improvement. By coming to terms with the challenges and opportunities inherent in this statement, the study can collectively fulfill the vision of this remarkable and distinct partnership called PDS.

Originality/value

This policy statement articulates how the Nine Essentials are the foundation of PDS work.

Details

PDS Partners: Bridging Research to Practice, vol. 18 no. 2
Type: Research Article
ISSN: 2833-2040

Keywords

Open Access
Article
Publication date: 2 August 2019

Showkat Ahmad Wani, Asifa Ali and Shabir Ahmad Ganaie

This paper aims to explore the Google Arts and Culture platform in terms of parameters used for categorizing the digital collections by it; the total number of items and their…

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Abstract

Purpose

This paper aims to explore the Google Arts and Culture platform in terms of parameters used for categorizing the digital collections by it; the total number of items and their types; top contributing artists; top ten historical events and figures; and the top ten countries having maximum artworks.

Design/methodology/approach

An online method was used to collect the relevant data for achieving the objectives of the study. Data were harvested from the official website of Google Arts and Culture (https://artsandculture.google.com/) during the period of 15 May to 31 May 2018, and the same was tabulated in MS Excel for analysis and interpretation.

Findings

The findings revealed that Google Arts and Culture includes a total of 6,272 artists, 228 media and 121 art movements. Moreover, there are a total of 641 historical movements; 6,250 historical figures; 9,692 places; 3,226 museum views; 1,702 zoom views; 39,607 featured videos; and 5,528 featured stories; 122 items organized by color and 954 organized by time.

Originality/value

The present study is first of its kind that focuses on exploration of diverse arts and cultural heritages of different countries and by diverse artists made visible by Google Arts and Culture initiative. It will significantly reinforce the art and cultural heritage lovers to acquire the knowledge pertinent to various types of arts and cultures that prevailed in antiquity across the globe and also make aware the conservators about how to use digital technologies for efficient preservation and visibility of unique artworks, artists and the places whom they belong.

Details

PSU Research Review, vol. 3 no. 2
Type: Research Article
ISSN: 2399-1747

Keywords

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