Search results
1 – 10 of 225Chien‐Hsin Lin, Peter J. Sher and Hsin‐Yu Shih
To propose an alternative model specification for better conceptualizing the definition of a customer perceived value construct, and to discuss the theoretical justification of…
Abstract
Purpose
To propose an alternative model specification for better conceptualizing the definition of a customer perceived value construct, and to discuss the theoretical justification of the model.
Design/methodology/approach
The proposed model was elaborated based on theoretical contexts. Three models of different conceptualization specifications were estimated and compared with eTail service value survey data.
Findings
Based on theory, perceived value should be conceived as a formative construct. The empirical results demonstrated different parameter estimates and thus conclusions are drawn from different conceptualization methods.
Research limitations/implications
Future research is suggested to apply the proposed formative value model in other marketing settings, and to explore the role of consumer satisfaction in postâ€purchase behavior.
Practical implications
Marketing resources allocation and communication programs may be influenced due to different conceptualization methods of value construct applied by practitioners.
Originality/value
This paper provides a theoretical rationale for conceptualizing perceived value with formative specification. It stresses that the theoretical justification is a major concern for determining conceptualization models.
Details
Keywords
Peter Hooper and Tarik Al-Shemmeri
This paper aims to present experimental results of gasoline-fuelled engine operation of a crankcase-scavenged two-stroke cycle engine used for unmanned air vehicle (UAV)/unmanned…
Abstract
Purpose
This paper aims to present experimental results of gasoline-fuelled engine operation of a crankcase-scavenged two-stroke cycle engine used for unmanned air vehicle (UAV)/unmanned air system application and to cross correlate with computational fluid dynamic modelling results.
Design/methodology/approach
Computational modelling of the engine system was conducted using the WAVE software supported by the experimental research and development via dynamometer testing of a spark ignition UAV engine to construct a validated computational model exploring a range of fuel delivery options.
Findings
Experimental test data and computational simulation have allowed an assessment of the potential advantages of applying direct in-cylinder fuel injection.
Practical implications
The ability to increase system efficiency offers significant advantages in terms of maximising limited resources and extending mission duration capabilities. The computational simulation and validation via experimental test experience provides a means of assessment of possibilities that are costly to explore experimentally and offers added confidence to be able to investigate possibilities for the development of similar future engine designs.
Originality/value
The software code used has not been applied to such crankcase-scavenged two-stroke cycle engines and provides a valuable facility for further simulation of the twin cylinder horizontally opposed design to offer further system optimisation and exploration of future possibilities.
Details
Keywords
Neef Alwadani, Habiba Al-Shaer and Khaldoon Albitar
This study aims to explore whether firms that have a sustainability committee operating on the board, publish separate sustainability reports that are externally assured by an…
Abstract
Purpose
This study aims to explore whether firms that have a sustainability committee operating on the board, publish separate sustainability reports that are externally assured by an independent external audit and have large and active boards are more likely to be engaged in environmental practices and have better environmental performance.
Design/methodology/approach
Based on a sample of firms listed on the Saudi Stock Exchange, covering the period 2014–2021, this study applies panel data models to examine the research hypotheses.
Findings
The findings show significant positive associations between the existence of a sustainability committee, the publication of separate sustainability reports and the independent external assurance of these reports and environmental performance. This study also finds that the composite internal governance index is significant and positively associated with environmental performance.
Practical implications
Policymakers should support the creation of a sustainability committee on the boards of Saudi firms and review its role and responsibilities. The findings of this study inform regulators of the importance of the existence of independent external assurance of the sustainability reports of Saudi firms to enhance the credibility and reliability of these reports. Managers need to establish devoted committees committed to sustainability-related tasks that help coordinate communications between the firm and stakeholders.
Originality/value
The Saudi Arabian Government has implemented a range of policies and initiatives aimed at improving environmental performance, which is a main focus of Saudi Vision 2030 to achieve environmental sustainability. Therefore, this study provides unique evidence and new insights on the impact of internal governance on corporate environmental performance in the Saudi context.
Details
Keywords
Peter Jih-Hsin Sher, Wen-Long Zhuang, Ming-Chieh Wang, Chun-Jung Peng and Chun-Han Lee
The purpose of this paper is to examine the effects of home and host country leader–member exchange (LMX) on expatriate voice and determine whether perceived organizational…
Abstract
Purpose
The purpose of this paper is to examine the effects of home and host country leader–member exchange (LMX) on expatriate voice and determine whether perceived organizational support (POS) moderates the relationship between home or host country LMX and expatriate voice.
Design/methodology/approach
This study surveyed 300 expatriates (expatriation of at least six months) working for Taiwanese banks. The participants had expatriated to Cambodia, Indonesia, Japan, Malaysia, Myanmar, the Philippines, Singapore, the USA and Vietnam. Convenience sampling was adopted.
Findings
Based on an analysis of 132 expatriates working for Taiwanese banks, home and host country LMX were positively related to expatriate voice. Moreover, host country LMX accounted for more variance in expatriate voice than home country LMX did. Financial POS moderated the relationship between home country LMX and expatriate voice. Career POS and adjustment POS moderated the relationships between home and host country LMX and expatriate voice.
Originality/value
In the field of expatriate management, whether expatriate voice is influenced by home and host country LMX requires further exploration. To the best of the authors’ knowledge, this is the first study to examine the effects of home and host country LMX on expatriate voice in host countries, as well as the moderating effect of POS on the aforementioned relationships.
Details
Keywords
Habiba Al-Shaer, Khaldoon Albitar and Khaled Hussainey
This paper aims to provide a novel approach to examine sustainability report narratives by considering key features of these narratives including, forward-looking content, risk…
Abstract
Purpose
This paper aims to provide a novel approach to examine sustainability report narratives by considering key features of these narratives including, forward-looking content, risk content, tone and sustainability-specific content.
Design/methodology/approach
Using a sample of UK firms' sustainability reports from 2014 to 2018, the authors capture the report content by compiling a collection of words using a computational linguistic technique that attempts to identify specific attributes of sustainability reports.
Findings
The findings show the main factors that determine the content of sustainability reports are: (1) external governance-related factors, including the voluntary adoption of sustainability reporting assurance, the choice of assurance provider, stakeholder engagement and ownership concentration; (2) internal governance factors, including board quality and the existence of a sustainability committee; and (3) reporting behaviour including the publication of standardised Global Reporting Initiative (GRI) sustainability reports and financial reporting quality.
Research limitations/implications
The authors limit our sample to companies operated in the UK. Future research can explore the results in other institutional contexts such as North America or Asia–Pacific where the governance of sustainability reporting and other factors determining the content of sustainability reports could be different. Also, it would be interesting to interview managers and other stakeholders to obtain their opinions with regard to sustainability reporting and assurance practices and to understand their opinions regarding the GRI guidelines and its appropriateness. This study combines different research streams to advance our understanding of sustainability disclosures and factors that determine sustainability narratives.
Practical implications
Corporate managers need to strengthen their internal and external governance mechanisms to enhance the comprehensiveness and credibility of sustainability reports and are encouraged to engage stakeholders in the sustainability reporting process. Policymakers can mandate the assurance of sustainability reports and establish reporting formats and standard words to control the tone of sustainability reports. Finally, researchers, professionals as well as policymakers need to monitor sustainable development goals and targets to increase awareness, knowledge and practices that can be operationalised to ensure a global society that can afford sustainable living.
Originality/value
To the best of our knowledge, no study has yet examined sustainability report narratives by considering key features of these reports, including forward-looking content, risk content, tone and sustainability-specific content.
Details
Keywords
This paper aims to present experimental experience of heavy fuelling of a spark ignition crankcase scavenged two-stroke cycle unmanned aerial vehicle (UAV) engine, particularly…
Abstract
Purpose
This paper aims to present experimental experience of heavy fuelling of a spark ignition crankcase scavenged two-stroke cycle unmanned aerial vehicle (UAV) engine, particularly focusing on the effects of compression ratio variation, and to cross-correlate with the results of fluid dynamic modelling of the engine and fuels used.
Design/methodology/approach
One-dimensional modelling of the engine has been conducted using WAVE software supported by experimental dynamometer testing of a spark ignition UAV engine to construct a validated computational model using gasoline and kerosene JET A-1 fuels.
Findings
The investigation into the effects of compression ratio variation via fluid dynamic simulation and experimental testing has allowed an assessment of the approach for improving heavy fuel operation of UAV engines using auxiliary transfer port fuel injection. The power level achieved with reduced compression ratio heavy fuel operation is equal to 15.35 kW at 6,500 revolutions per minute compared to 16.27 kW from the standard gasoline engine or a reduction of 5.7%.
Practical implications
The studied engine is specifically designed for UAV applications. The validation of the computational models to explore the effects of compression ratio and heavy fuel injection on the solution and cost is supported by experimental tests.
Originality/value
The application of auxiliary port fuel injection of heavy fuel and associated compression ratio optimisation offers an alternative approach to achieve the safety and logistical challenges of the single fuel policy for UAVs. The application of WAVE to simulate crankcase scavenged two-stroke cycle engines has been applied in very few cases. This study shows further exploratory work in that context.
Details
Keywords
Zhongtian Li, Jing Jia and Larelle (Ellie) Chapple
This study aims to examine whether the sustainability committee, a specialized governance mechanism for environmental and social issues, is related to environmental performance…
Abstract
Purpose
This study aims to examine whether the sustainability committee, a specialized governance mechanism for environmental and social issues, is related to environmental performance. Specifically, the authors consider the presence and effectiveness of the sustainability committee.
Design/methodology/approach
Using a sample of Australian firms (2002–2016), the presence of a sustainability committee and sustainability committee effectiveness (consisting of 12 sustainability committee characteristics) are examined. Firms’ environmental performance is measured by Thomson Reuters Asset4 ratings.
Findings
The authors confirm prior findings of a positive relationship between the presence of a sustainability committee and the firm’s environmental performance. More importantly, sustainability committee effectiveness is found to be positively associated with environmental performance, indicating the active role that the composition and function of the sustainability committee plays in enhancing environmental performance.
Practical implications
The findings are of interest to directors and managers who are interested in improving firms’ environmental performance, in addition to investors and regulators who are concerned about environmental performance.
Originality/value
This study meaningfully expands the extant literature that studies the sustainability committee in at least three ways. First, the authors evidence the effect of an unexplored dimension of committee heterogeneity (sustainability committee effectiveness) by hand-collecting detailed information of sustainability committee members. Second, the authors distinguish from prior studies, in that the authors test the direct relationship between sustainability committee effectiveness and environmental performance. Third, by adopting different robustness tests of endogeneity along with sampling firms in various industries over 15 years, the authors offer more compelling and more comprehensive evidence in this regard. Broadly, the authors enrich the literature on corporate governance and environmental performance.
Details
Keywords
Pawan Budhwar, Andy Crane, Annette Davies, Rick Delbridge, Tim Edwards, Mahmoud Ezzamel, Lloyd Harris, Emmanuel Ogbonna and Robyn Thomas
Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce  
Abstract
Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.
Details
Keywords
David C. Hay, Michael Kend, Laura Sierra-García and Nava Subramaniam
This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the…
Abstract
Purpose
This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the contradictory and inconsistent findings of past studies conducted over the past two decades.
Design/methodology/approach
The authors undertake a meta-regression analysis that enables systematic, comparative assessment of the variables associated with the choice of SA and the type of assurance provider. The authors undertake a chronological analysis with the aim of identifying systematic differences in the empirical evidence across distinct time periods.
Findings
The results indicate that there is very little evidence to support many of the expected associations between commonly studied predictor variables (namely, measures based on agency and corporate governance conceptions) and the choice of SA and the assurance provider type. As a result, research on this topic does not make as effective a contribution as might be expected. There is, however, a time period difference. The authors find results from studies using company data prior to 2010 are significantly different from those using post-2010 data. The results indicate the decision to publish SA to be significantly associated with companies in the oil industry and utilities, and larger organisations where agency costs tend to be higher. Obtaining assurance from a higher-quality provider is found to be associated with companies in environmentally sensitive industries and in stakeholder-oriented countries.
Practical implications
The study shows that as yet there is not sufficient evidence to support expected results. Users of the research should be aware of this, and researchers should know that more work is needed. The authors suggest researchers take greater care in the choice and comparability of variable measurement and expand the conceptual base when selecting predictor variables.
Social implications
Companies need to be more transparent and accountable to critical stakeholders such as report users and regulators, and the latter should be more aware that the organisational practice of SA and choice of service provider have changed over time and are increasingly open to agency and other cultural biases.
Originality/value
To the best of the authors’ knowledge, this is the first study to apply meta-regression techniques for understanding the body of literature on SA and provider choice.
Details