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Article
Publication date: 5 January 2024

Juan Pablo Martínez Guzmán

The purpose of this research is to further the understanding of how to implement gender-responsive budgeting (GRB) systems. The author explores whether GRB reforms might benefit…

Abstract

Purpose

The purpose of this research is to further the understanding of how to implement gender-responsive budgeting (GRB) systems. The author explores whether GRB reforms might benefit from integration into a performance-oriented budgetary structure and whether GRB's equity orientation is linked to additional implementation challenges.

Design/methodology/approach

This research follows a qualitative case study of South Korea guided by a predetermined research framework and built from extensive documentation, archival records and expert interviews.

Findings

GRB’s integration into a performance framework can be burdensome, and the equity orientation of GRB results in additional implementation challenges, such as higher vulnerability to the political context and active resistance from public officials.

Originality/value

This research shows that integrating GRB with performance systems may require overcoming significant administrative obstacles. Also, GRB’s equity orientation is linked to a higher vulnerability to the political cycle and active resistance from civil servants.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 2 April 2024

Vijay Singh and Himani Singla

The study aims to examine how the information disclosed by the managers in the management discussion and analysis (MD&A) reports varies at the different levels of corporate…

Abstract

Purpose

The study aims to examine how the information disclosed by the managers in the management discussion and analysis (MD&A) reports varies at the different levels of corporate performance.

Design/methodology/approach

To understand this quantile effect, first OLS technique was adopted and then, the quantile regression method was applied to explore the impact of MD&A disclosures on the firm performance across the lower and upper quantiles. The sample size for the study is 490 firms’ year observations for the period 2016–2022.

Findings

The results of the study demonstrate the negative but significant relationship between MD&A disclosures and corporate performance, supporting the two management strategies of “competitive disadvantage” in case of good performance and “management impression strategy” in case of poor performance. Furthermore, with other corporate governance variables, both the size of the board and the number of independent directors on the board are positively significant only in the case of the upper quantile indicating the heterogeneity in the relationship between the performance and the MD&A disclosures. Therefore, the overall findings of the study support that these results contradict the agency theory and the stakeholders’ theory as managers are not acting well as agents on behalf of the investors and work well only when they are controlled by the large board having more independent directors.

Originality/value

To the best of the authors’ knowledge, no study so far has incorporated quantile regression to assess the effect of MD&A disclosures on company performance at various levels of the firm performance, which gives more robust insights about the viewpoint of the managers on the different level of the firm performance. In other words, this study highlights the important information as to how the information provided in the MD&A reports varies as per the good or poor performance of the companies.

Details

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

Keywords

Book part
Publication date: 26 April 2024

Sarah C. Urbanc and Lucinda Dollman

What does special education mean for general education teachers of students with disabilities? In this chapter, we share our approach to advancing values in the classroom…

Abstract

What does special education mean for general education teachers of students with disabilities? In this chapter, we share our approach to advancing values in the classroom placement of special education students in the general education setting. We will take the reader on a journey through time with “Jessie,” a special education student, as we examine the historical exclusion of students with disabilities to their inclusion in general education schools, environments and finally, general education classrooms. In doing so, we will examine the evolution of the general education teacher's role and how the historical perspective impacts current practices. Then, we will elucidate the benefits of inclusion, not only for the special education student but for the nondisabled peers as well. We will recommend values that should be maintained and practices that should be examined. This chapter will conclude with a connection between the values and recommendations of best practices for inclusive instruction.

Article
Publication date: 5 April 2024

Fateme Akhlaghinezhad, Amir Tabadkani, Hadi Bagheri Sabzevar, Nastaran Seyed Shafavi and Arman Nikkhah Dehnavi

Occupant behavior can lead to considerable uncertainties in thermal comfort and air quality within buildings. To tackle this challenge, the use of probabilistic controls to…

Abstract

Purpose

Occupant behavior can lead to considerable uncertainties in thermal comfort and air quality within buildings. To tackle this challenge, the use of probabilistic controls to simulate occupant behavior has emerged as a potential solution. This study seeks to analyze the performance of free-running households by examining adaptive thermal comfort and CO2 concentration, both crucial variables in indoor air quality. The investigation of indoor environment dynamics caused by the occupants' behavior, especially after the COVID-19 pandemic, became increasingly important. Specifically, it investigates 13 distinct window and shading control strategies in courtyard houses to identify the factors that prompt occupants to interact with shading and windows and determine which control approach effectively minimizes the performance gap.

Design/methodology/approach

This paper compares commonly used deterministic and probabilistic control functions and their effects on occupant comfort and indoor air quality in four zones surrounding a courtyard. The zones are differentiated by windows facing the courtyard. The study utilizes the energy management system (EMS) functionality of EnergyPlus within an algorithmic interface called Ladybug Tools. By modifying geometrical dimensions, orientation, window-to-wall ratio (WWR) and window operable fraction, a total of 465 cases are analyzed to identify effective control scenarios. According to the literature, these factors were selected because of their potential significant impact on occupants’ thermal comfort and indoor air quality, in addition to the natural ventilation flow rate. Additionally, the Random Forest algorithm is employed to estimate the individual impact of each control scenario on indoor thermal comfort and air quality metrics, including operative temperature and CO2 concentration.

Findings

The findings of the study confirmed that both deterministic and probabilistic window control algorithms were effective in reducing thermal discomfort hours, with reductions of 56.7 and 41.1%, respectively. Deterministic shading controls resulted in a reduction of 18.5%. Implementing the window control strategies led to a significant decrease of 87.8% in indoor CO2 concentration. The sensitivity analysis revealed that outdoor temperature exhibited the strongest positive correlation with indoor operative temperature while showing a negative correlation with indoor CO2 concentration. Furthermore, zone orientation and length were identified as the most influential design variables in achieving the desired performance outcomes.

Research limitations/implications

It’s important to acknowledge the limitations of this study. Firstly, the potential impact of air circulation through the central zone was not considered. Secondly, the investigated control scenarios may have different impacts on air-conditioned buildings, especially when considering energy consumption. Thirdly, the study heavily relied on simulation tools and algorithms, which may limit its real-world applicability. The accuracy of the simulations depends on the quality of the input data and the assumptions made in the models. Fourthly, the case study is hypothetical in nature to be able to compare different control scenarios and their implications. Lastly, the comparative analysis was limited to a specific climate, which may restrict the generalizability of the findings in different climates.

Originality/value

Occupant behavior represents a significant source of uncertainty, particularly during the early stages of design. This study aims to offer a comparative analysis of various deterministic and probabilistic control scenarios that are based on occupant behavior. The study evaluates the effectiveness and validity of these proposed control scenarios, providing valuable insights for design decision-making.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 22 March 2024

Rida Afrilyasanti, Eko Suhartoyo and Utami Widiati

Through the action research study, this paper aims to examine how e-portfolios improve students’ critical, reflective and creative thinking as part of higher-order thinking skills…

Abstract

Purpose

Through the action research study, this paper aims to examine how e-portfolios improve students’ critical, reflective and creative thinking as part of higher-order thinking skills (HOTS). Besides, this paper also explores how e-portfolios enhance students’ speaking skills. The study is carried out to improve the current state by identifying and solving problems in specific contexts.

Design/methodology/approach

This investigation was designed to seek the improvement of the students’ higher-order thinking and speaking skills after the implementation of the e-portfolio. Action research was chosen because action research is suitable to bring change and improvement in the system or assume to bring progress in the system. This study was designed in two phases, featuring reflection and connection between previous and new data.

Findings

By completing this action research study, the authors assisted students in improving their higher-order thinking and speaking skills. The improvement was related to the indicators for learning success, which were explained in this research. The HOTS criteria include the capacity to analyze essential facts and arguments that the students presented in their spoken works logically and critically.

Research limitations/implications

HOTS encompasses critical, logical, creative and metacognitive thinking skills. Future research should go further into the usage of e-portfolios in the development of students’ metacognitive capacities. Moreover, because this investigation was carried out using action research methods, it is crucial to recognize that no generalizability can be offered for the findings.

Practical implications

The study’s findings should also benefit practitioners and instructors endeavoring to enhance students’ e-portfolios, critical thinking and digital skills in the classroom.

Social implications

The discussion focuses on important development topics. Everyone, not just students, should be encouraged to participate in creating and developing our technological future. The analysis offers unique and essential perspectives into what to explore for such a substantial attempt as implementing digital technology, specifically to construct an e-portfolio.

Originality/value

Despite the widespread usage of e-portfolios in English as a foreign language (EFL) instruction, there is a lack of research on how e-portfolios can enhance EFL students’ HOTS and speaking abilities. Hence, this study addresses a deficiency in existing research by examining the potential of e-portfolios to enhance students’ HOTS and oral communication skills within the context of EFL.

Details

Interactive Technology and Smart Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-5659

Keywords

Open Access
Article
Publication date: 19 October 2023

Tinna Dögg Sigurdardóttir, Lee Rainbow, Adam Gregory, Pippa Gregory and Gisli Hannes Gudjonsson

The present study aims to examine the scope and contribution of behavioural investigative advice (BIA) reports from the National Crime Agency (NCA).

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Abstract

Purpose

The present study aims to examine the scope and contribution of behavioural investigative advice (BIA) reports from the National Crime Agency (NCA).

Design/methodology/approach

The 77 BIA reports reviewed were written between 2016 and 2021. They were evaluated using Toulmin’s (1958) strategy for structuring pertinent arguments, current compliance with professional standards, the grounds and backing provided for the claims made and the potential utility of the recommendations provided.

Findings

Consistent with previous research, most of the reports involved murder and sexual offences. The BIA reports met professional standards with extremely high frequency. The 77 reports contained a total of 1,308 claims of which 99% were based on stated grounds. A warrant and/or backing was provided for 73% of the claims. Most of the claims in the BIA reports involved a behavioural evaluation of the crime scene and offender characteristics. The potential utility of the reports was judged to be 95% for informative behavioural crime scene analysis and 40% for potential new lines of enquiry.

Practical implications

The reports should serve as a model for the work of behavioural investigative advisers internationally.

Originality/value

To the best of the authors’ knowledge, this is the first study to systematically evaluate BIA reports commissioned by the NCA; it adds to previous similar studies by evaluating the largest number of BIA reports ever reviewed, and uniquely provides judgement of overall utility.

Abstract

Details

A Neoliberal Framework for Urban Housing Development in the Global South
Type: Book
ISBN: 978-1-83797-034-6

Article
Publication date: 26 March 2024

Richard John Boulton, Lia Louise Boulton and Michael John Boulton

High levels of interior water vapour lead to condensation and black mould that in turn represent significant risks to residential properties and their occupants. Beliefs about…

Abstract

Purpose

High levels of interior water vapour lead to condensation and black mould that in turn represent significant risks to residential properties and their occupants. Beliefs about window opening are good predictors of the degree to which householders will actually open windows to purge their homes of water vapour, including water vapour that they themselves generate. The present study tested if a short information-giving intervention could enhance householders’ beliefs that foster window opening as purge ventilation and, in turn, lead to greater window opening.

Design/methodology/approach

Data were collected from 242 UK householders with robust psychometrically sound measures embedded in an online self-report survey that also presented the intervention information.

Findings

The intervention led participants, and males in particular, to have significantly greater concerns about condensation and mould and significantly less concerns about heat loss costs arising from opening windows, and these altered beliefs in turn predicted a greater intention to open windows in the future.

Practical implications

By sharing simple information, surveyors and other building professionals can help householders take the simple step of opening their windows and so reduce the threats that condensation and mould present to themselves and their homes.

Originality/value

This is the first study to test (1) a time-based model that predicted the intervention would have a positive effect on specific window opening attitudes and that those new attitudes would in turn affect window opening intentions, and (2) if the intervention had different effects on men and women.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 8 April 2024

Marcus Wayne Johnson, Anthony Johnson, Langston Clark, Jonathan E. Howe, Traveon Jefferson, Dionte McClendon, Brandon Crooms and Daniel J. Thomas

This study aims to stimulate scholarly attention and practical application pertaining to individuals recognized as “Docs.” Through conducting a comprehensive analysis and…

Abstract

Purpose

This study aims to stimulate scholarly attention and practical application pertaining to individuals recognized as “Docs.” Through conducting a comprehensive analysis and acquiring a profound understanding of its many connotations, the objective is to shift attitudes and approaches concerning those who are seen to possess knowledge and value within society.

Design/methodology/approach

For this study, culturally relevant pedagogies were used as theoretical frameworks in addition to Sankofa and concept explication being used as methodologies.

Findings

The authors identified three themes: (1) honorary cultural practice-community nomination of “professahs” and “docs,” (2) (Black) robinhoods – cultural signifiers of distinction and relatability and (3) docs as catalysts – elevating community via consciousness, trust and mentorship as significant understandings of this distinction.

Originality/value

The study emphasizes the importance of “Docs” in both academic and social contexts. The role of “Docs” serves to alleviate potential conflicts of being a Black intellectual. This study further reveals the ways in which Docs align with, promote or possibly undermine established frameworks of thought. Finally, this study provides institutions with opportunities to consider strategies for the utilization, recognition and integration of individuals who are frequently overlooked or undervalued.

Details

Journal for Multicultural Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-535X

Keywords

Article
Publication date: 17 July 2023

Anaile Rabelo, Marcos W. Rodrigues, Cristiane Nobre, Seiji Isotani and Luis Zárate

The purpose of this study is to identify the main perspectives and trends in educational data mining (EDM) in the e-learning environment from a managerial perspective.

Abstract

Purpose

The purpose of this study is to identify the main perspectives and trends in educational data mining (EDM) in the e-learning environment from a managerial perspective.

Design/methodology/approach

This paper proposes a systematic literature review to identify the main perspectives and trends in EDM in the e-learning environment from a managerial perspective. The study domain of this review is restricted by the educational concepts of e-learning and management. The search for bibliographic material considered articles published in journals and papers published in conferences from 1994 to 2023, totaling 30 years of research in EDM.

Findings

From this review, it was observed that managers have been concerned about the effectiveness of the platform used by students as it contains the entire learning process and all the interactions performed, which enable the generation of information. From the data collected on these platforms, there are improvements and inferences that can be made about the actions of educators and human tutors (or automatic tutoring systems), curricular optimization or changes related to course content, proposal of evaluation criteria and also increase the understanding of different learning styles.

Originality/value

This review was conducted from the perspective of the manager, who is responsible for the direction of an institution of higher education, to assist the administration in creating strategies for the use of data mining to improve the learning process. To the best of the authors’ knowledge, this review is original because other contributions do not focus on the manager.

Details

Information Discovery and Delivery, vol. 52 no. 2
Type: Research Article
ISSN: 2398-6247

Keywords

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