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Article
Publication date: 4 June 2024

Dan Zhang, Junji Yuan, Haibin Meng, Wei Wang, Rui He and Sen Li

In the context of fire incidents within buildings, efficient scene perception by firefighting robots is particularly crucial. Although individual sensors can provide specific…

Abstract

Purpose

In the context of fire incidents within buildings, efficient scene perception by firefighting robots is particularly crucial. Although individual sensors can provide specific types of data, achieving deep data correlation among multiple sensors poses challenges. To address this issue, this study aims to explore a fusion approach integrating thermal imaging cameras and LiDAR sensors to enhance the perception capabilities of firefighting robots in fire environments.

Design/methodology/approach

Prior to sensor fusion, accurate calibration of the sensors is essential. This paper proposes an extrinsic calibration method based on rigid body transformation. The collected data is optimized using the Ceres optimization algorithm to obtain precise calibration parameters. Building upon this calibration, a sensor fusion method based on coordinate projection transformation is proposed, enabling real-time mapping between images and point clouds. In addition, the effectiveness of the proposed fusion device data collection is validated in experimental smoke-filled fire environments.

Findings

The average reprojection error obtained by the extrinsic calibration method based on rigid body transformation is 1.02 pixels, indicating good accuracy. The fused data combines the advantages of thermal imaging cameras and LiDAR, overcoming the limitations of individual sensors.

Originality/value

This paper introduces an extrinsic calibration method based on rigid body transformation, along with a sensor fusion approach based on coordinate projection transformation. The effectiveness of this fusion strategy is validated in simulated fire environments.

Details

Sensor Review, vol. 44 no. 4
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 18 June 2024

Gaetano della Corte, Federica Ricci, Sara Saggese and Fabrizia Sarto

The study aims to empirically examine the effect of board industry expertise on environmental, social and governance (ESG) strategy, and the mediating role of environmental…

Abstract

Purpose

The study aims to empirically examine the effect of board industry expertise on environmental, social and governance (ESG) strategy, and the mediating role of environmental innovation.

Design/methodology/approach

Using an unbalanced sample of 341 publicly traded Italian non-financial firms and data collected from multiple sources over the period 2017–2021, this study applies single-mediator models via ordinary least squares regressions.

Findings

Results indicate that directors’ industry expertise improves the corporate orientation toward sustainability strategy that is reflected in ESG objectives. This effect is partly mediated by a greater level of environmental innovation.

Practical implications

The article suggests regulators to promote eco-innovation-friendly investment initiatives due to their value in advancing corporate sustainability strategies.

Originality/value

The research fills a gap in the literature that has never explored the effect of board industry expertise on sustainability-related outcomes. Moreover, it advances the debate on the implications of board human capital by assessing its influence on ESG strategy and environmental innovation.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 6 May 2024

Nadia Gulko, Flor Silvestre Gerardou and Nadeeka Withanage

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance…

Abstract

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 6 June 2023

Tamires Cássia de Melo Souza, Lucilene Rezende Anastácio., Lívya Alves Oliveira, Marina Martins Daniel, Fernanda Rodrigues de Oliveira Penaforte, Juliana Costa Liboredo, Ceres Mattos Della Lucia and Lívia Garcia Ferreira

This study aims to identify comfort food (CF) consumption and its associated factors during the pandemic period. The study also involves an online survey conducted five months…

Abstract

Purpose

This study aims to identify comfort food (CF) consumption and its associated factors during the pandemic period. The study also involves an online survey conducted five months after the quarantine started in Brazil.

Design/methodology/approach

Data on lifestyle, eating habits and anthropometric data were collected before and during the pandemic, and the differences in these habits were analyzed. Univariate and multivariate logistic regression models were performed to identify predictors of CF consumption by gender.

Findings

A total of 1,363 individuals were included in the sample, with a median age of 31 years old, of whom 80.3% were women. Since individuals were free to respond about the food consumed without predetermined categories, it was possible to carry out a faithful assessment of the occurrence of this behavior. At the same time, allowing the subjectivity and symbolism inherent to the concept of CF to be embraced. CF consumption was present for 54%, with “sweets” being the most mentioned group by both genders. The factors associated with CF consumption in women during the pandemic were increased snacking, increased bread, candies and alcoholic beverage intake, increased time spent at work, worsened sleep quality, reduced meals, perceived stress (PS), emotional eating (EE), age and increased frequency of meat intake. In men, the predictors for CF consumption were remote full-time work/study, PS, EE and early waking time. For both genders, CF consumption during the pandemic period was associated with PS and EE.

Originality/value

This study provides an important overview of the possible contributions of the pandemic on behaviors and food choices related to the consumption of CF in Brazilians. This information is valuable to support further studies to investigate and treat the impacts of the pandemic on lifestyle, eating habits and behavior, mental health and other factors in the postpandemic period.

Details

Nutrition & Food Science , vol. 54 no. 7
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 3 April 2024

Camila Yamahaki and Catherine Marchewitz

Applying universal ownership theory and drawing on a multiplecase study design, this study aims to analyze what drives institutional investors to engage with government entities…

Abstract

Purpose

Applying universal ownership theory and drawing on a multiplecase study design, this study aims to analyze what drives institutional investors to engage with government entities and what challenges they find in the process.

Design/methodology/approach

The authors relied on document analysis and conducted 12 semi-structured interviews with representatives from asset owners, asset managers, investor associations and academia.

Findings

The authors identify a trend where investors conduct policy engagement to fulfill their fiduciary duty, improve investment risk management and create an enabling environment for sustainable investments. As for engagement challenges, investors report the longer-term horizon, a perceived limited influence toward governments, the need for capacity building for investors and governments, as well as the difficulty in accessing government representatives.

Originality/value

This research contributes to filling a gap in the literature on this new form of investor activism, as a growing number of investors engage with sovereign entities on environmental, social and governance issues.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 18 September 2024

Xinrui Zhan, Yinping Mu and Jiafu Su

Supply chain revamping (SCR) is an important strategy for firms to improve their supply chain operations in a rapidly changing environment. The purpose of this study is to shed…

Abstract

Purpose

Supply chain revamping (SCR) is an important strategy for firms to improve their supply chain operations in a rapidly changing environment. The purpose of this study is to shed light on the impact of SCR on shareholder value.

Design/methodology/approach

Based on Signaling Theory and 184 SCR announcements published by US-listed firms from 2013 to 2018, this study employs event study methodology and empirically examines three issues: Antecedents of SCRs; Primary purposes and actions of SCRs; In addition to the impact of SCRs on shareholder value using stock returns, we also examined the factors that can influence the extent of stock returns.

Findings

Firstly, our results indicate that SCRs are primarily driven by firms’ poor prior performance, CEO turnover and external control threats (ECTs). Secondly, the stock market favors SCRs aiming to meet customer needs and those accomplished through network remodel. However, the market reacts negatively to SCRs aiming at cutting costs, improving poor performance, and those implemented through network trim. Finally, the cross-sectional analysis indicates that shareholders prefer firms operating in more competitive or faster-growing industries and those adopting an expansionist strategy than those adopting a streamlining strategy.

Originality/value

Our study provides managers with valuable insights into when firms can benefit from initiating SCRs not only by examining the purposes and actions of SCRs but also by examining the industry- and strategy-specific moderators. Our study illuminates the conditions under which SCR will positively affect shareholder value. Additionally, this study contributes to the existing literature by deepening the understanding of the impact of supply chain decisions on firm performance and identifying the marginal conditions under which the stock market will react positively to SCR announcements.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 23 July 2024

Somnath Bauri, Amitava Mondal and Ummatul Fatma

The recent meeting of G-20 world leaders, held in New Delhi, in 2023, highlighted that the physical effect of climate change has considerable macro-economic costs at the national…

Abstract

Purpose

The recent meeting of G-20 world leaders, held in New Delhi, in 2023, highlighted that the physical effect of climate change has considerable macro-economic costs at the national and global levels and they have also pledged to accelerate the clean, sustainable and inclusive energy transition along a variety of pathways. Climate change could pose various emerging risks to the firm’s operational and financial activities, specifically for those which are belonging to the energy sector. Thus, this study aims to investigate the impact of climate risks on the financial performance of select energy companies from G-20 countries.

Design/methodology/approach

The study considered 48 energy companies from G-20 countries as the sample for the period of 2017 to 2021. To measure the climate change-related physical risks, the study has considered the ND-GAIN climate vulnerability score and the firm’s financial performance has been measured by return on assets, return on equity, return on capital used and price-to-book ratio. To examine the impact of climate risks on the financial performance of the sample companies, the authors have used pooled ordinary least squares (OLS) and fixed/random effect regression analysis and required data diagnosis tests are also performed.

Findings

The empirical results suggested that climate risks negatively impacted the financial performance of the sample companies. The market performances of the firms are also being impacted by the physical climate change. The results of panel data regression analysis also confirmed the robustness of the empirical results derived from the pooled OLS analysis suggesting that firms that operated in a less climate-risky country, financially performed better than the firms that operated in a more climate-risky country.

Practical implications

The paper has significant practical implications like it could be helpful for the policymakers, investors, suppliers, researchers and other stakeholders in developing deeper insights about the impact of climate risks on the energy sectors from an international perspective. This study may also help the policymakers in developing policies for the management of climate risk for the energy sector.

Originality/value

This study adds insights to the existing literature in the area of climate risks and firm’s financial performance. Moreover, this may be the first study that attempts to evaluate the impact of climate risks on the financial performance of select energy companies from the G-20’s perspective.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 5 June 2024

Rahman Mulyawan

Given its ability to improve user interaction and labor productivity, ease human workloads and cut maintenance costs, public sectors are using AI-based robotic technology (AI-RT…

Abstract

Purpose

Given its ability to improve user interaction and labor productivity, ease human workloads and cut maintenance costs, public sectors are using AI-based robotic technology (AI-RT) at an accelerated rate. There is, however, little knowledge about the variables affecting citizens' participation when services backed by AI-RT are offered. In order to better understand the elements that influence AI-RT citizens' involvement and the moderating function of trusts in governmental organizations, this article draws on ideas from the Consumer Value Theory.

Design/methodology/approach

Out of 500 survey forms that were distributed to Indonesian people who had experience in using AI-RT devices in public service hall (e.g. airport’s Auto Gate), 367 returned the completed feedbacks. Data analysis used a step-by-step hierarchical moderated regression examination using SPSS 24 version.

Findings

Citizens’ involvement is positively correlated with esthetics and customization and adversely correlated with period expended using the AI-RT. Additionally, the findings imply that citizens who have greater levels of faith in governmental institutions are more likely to benefit favorably from the customization and esthetics of AI-RT.

Practical implications

The AI-RT must be capable of customizing the distribution of the appropriate materials to the appropriate individual at the appropriate moment, and public managers should guarantee that it is esthetically pleasing. Additionally, they ought to place a high priority on winning the trust of the populace in order to increase citizens’ involvement.

Originality/value

This paper was among the initial efforts that discover the determinants of citizens’ involvement in the AI-RT and the moderating effect of trusts in governmental organizations on the links between predictors and predicted variable, especially in an emerging country such as Indonesia.

Details

Journal of Entrepreneurship and Public Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2045-2101

Keywords

Article
Publication date: 18 September 2023

Patrick Velte

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies…

1193

Abstract

Purpose

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades.

Design/methodology/approach

Referring to an agency-theoretical framework, the author differentiates between six categories of ownership (institutional, state, family, foreign, managerial and cross-ownership/ownership concentration). The author also includes research on ownership proxies as moderators of other determinants of tax avoidance.

Findings

The review indicates that most research refers to institutional, state and family ownership. Moreover, except for state ownership, no clear tendencies on the impact of included ownership types can be found in line with the author’s agency-theoretical framework.

Research limitations/implications

Regarding research recommendations, among others, the author stresses the urgent need for recognizing heterogeneity within and interactions between ownership proxies. Researchers should also properly address endogeneity concerns by advanced econometric models (e.g. by the difference-in-difference approach).

Practical implications

As international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due to owners' individual tax preferences.

Originality/value

This analysis makes useful contributions to prior research by focusing on six categories of ownership and their impact on tax avoidance in (multinational) firms and moderating effects. The author provides a detailed overview about current archival research and likes to guide researchers to focus on ownership heterogeneity and endogeneity concerns.

Details

Journal of Applied Accounting Research, vol. 25 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 13 August 2024

Dhanya Praveen and Jayarajan Kunnampalli

This paper aims to inform the readers an overview of expected impacts of sea level rise (SLR) and climate change on rice crops area, yield and the urgent need to build climate…

Abstract

Purpose

This paper aims to inform the readers an overview of expected impacts of sea level rise (SLR) and climate change on rice crops area, yield and the urgent need to build climate responsive infrastructures to a coastal district, Alappuzha – a high-risk area which is already under mean sea level (MSL). This research carried out to understand the realities and impacts with respect to the exposures of rise in SLR and possible inundation extent of crop land. The extreme precipitation events have caused crop loss and damage, numerous casualties and enormous economic loss in this district during the recent past and project the likely impacts under anticipated climate change.

Design/methodology/approach

Global sea levels have already been risen noticeably as a result of climate change, and this trend is anticipated to continue. To reflect on the research objectives, the paper projects a climate change scenario analysis and impact assessment on the major crop grown, i.e. rice, using a crop simulation model, DSSAT 4.7 as the first part of the study. QGIS 3.28 version and Erdas Imagine software were used for land use land cover analysis and to delineate possible inundation in the major land use land cover, especially in agriculture area under SLR scenario. It points out the need to equip the district urgently with climate responsive agriculture strategies as majority of the area comes under 10 mts of elevation as per the Sentinel 2 data. For better adapting to the current and future climate change impacts in the aspects of built environment such as early warnings in farm sector in particular and forests, urban water management, transportation systems, building construction and operation and land use planning in general. Climate change is no longer a policy issue alone; now it is a common man’s nightmare. For a coastal state like Kerala, extreme climate events during 2018 and 2019 and 2021 have posed substantial impacts and damages on the environment and society. The impacts hit the vulnerable communities in multiple ways.

Findings

From the analysis, it was revealed that there is an increasing trend in rainfall observed over the past three decades in Alappuzha district. It is projected that day and night time temperatures may increase in Alappuzha by 2.5°C and 2.6°C by 2100, respectively, under RCP 4.5. With unchecked pollution or emission reduction actions, warming may further rise and hence the median projection when SLR reaches 2.4 meters (8 ft) at Alappuzha to Cochin coast is 2130s. The possible inundation analysis shows that around 53.48% of the coastal agriculture land may be likely inundated if SLR is only with mitigation measures such as extreme carbon cuts, SLR rise can be delayed till 2200. Alappuzha is known as the rice bowl of Kerala; however, it is highly exposed to climate vulnerability in terms of its unique environmental geographical settings like coastal wetlands, lagoons and sand beaches. DSSAT simulations shows that Uma rice, a major ruling variety in the region, may have yield reductions of up to 13% in the near century for Alappuzha.

Research limitations/implications

This paper in general explains the projected climate change perspectives for Alappuzha, a climate change hotspot of Kerala with respect to SLR and coastal agriculture. and a review of the progression of DRR in the built environment and mainstreaming CCA and DRR by government and other agencies in the state.

Practical implications

This study underscores the urgent need for climate-responsive agricultural strategies in Alappuzha, Kerala, due to anticipated sea level rise, climate change, and land use changes. Equipping farmers with the knowledge and tools to adapt is essential for ensuring food security and sustainable livelihoods. Implementing climate-resilient practices and technologies will help mitigate adverse effects on rice crops, promoting economic stability and resilience in the region. Involving local stakeholders in the adaptation process is crucial, as their participation can enhance collaboration, increase awareness, and accelerate the adoption of sustainable agricultural practices, making the transition smoother and more effective.

Social implications

It is the responsibility of the scientific community to inform the knowledge gained for the benefit of the society, especially on criticality of altering the existing land use pattern and building climate resilient coastal infrastructures. Studies such as this can stand as basis for implementing planned adaption actions. This is to conclude that instead of working in silos, mainstreaming climate change adaptation holistically across sectors is very necessary at this crucial hour. Participatory action plans and policies involving all local stakeholders can strengthen awareness and fasten the learning processes for adaptation including managed retreats.

Originality/value

At present, there are no specific studies, on the impacts of climate change and SLR on rice cropping systems in the district which specifically inform how to mainstream adaptation in the agriculture strategies in low lying coastal zones of Alappuzha.

Details

International Journal of Disaster Resilience in the Built Environment, vol. 15 no. 4
Type: Research Article
ISSN: 1759-5908

Keywords

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