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Article
Publication date: 10 April 2024

Mariam Kawafha, Duaa Al Maghaireh, Najah Shawish, Andaleeb Abu Kamel, Abedelkader Al Kofahi, Heidar Sheyab and Khitam Alsaqer

This study aims to enhance understanding of malnutrition's effect on academic achievement of primary school students.

Abstract

Purpose

This study aims to enhance understanding of malnutrition's effect on academic achievement of primary school students.

Design/methodology/approach

This is a descriptive, cross-sectional design built on Roy's adaptation model (RAM). This study uses a random cluster sample, consisting of 453 primary school students. Contextual stimuli (mother's educational level, income and child’s breakfast eating) and focal stimuli (wasting, thinness, body mass index and stunting) were examined regarding adaptive responses to student’s academic achievement.

Findings

The investigation revealed that Model 1, which took into account factors of age, gender, the frequency of breakfast, income, the number of family members and the education of mothers, explained 12% (R2 = 0.12) of the variance in academic achievement. Stuntedness (β = −3.2 and p < 0.01), BMI (β = 0.94 and p < 0.001), family income per month (β = 5.60 and p < 0.001) and mother's education (β = 2.79 and p < 0.001) were the significant predictors in Model 2.

Practical implications

This study provides evidence that malnutrition is associated with ineffective academic achievement. Moreover, variables such as the mother's level of education, family income and the child’s breakfast consumption have a significant impact on academic achievements.

Originality/value

RAM is a useful framework for determining factors affecting people's reactions to difficult circumstances.

Details

Nutrition & Food Science , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 18 January 2024

Kléber Formiga Miranda and Márcio André Veras Machado

This study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the…

Abstract

Purpose

This study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the authors argue that earnings management increases in optimistic periods to boost corporate profits.

Design/methodology/approach

The authors analyzed non-financial Brazilian publicly traded firms from 2010 to 2020 by estimating industry-fixed effects of groups of short- and long-horizon firms to compare their behavior on earnings management practices during bullish moments. For robustness, the authors used alternate measures and trade-off analyses between earning management practices.

Findings

The findings indicate that, during bullish moments, companies prioritize managing their earnings through real activities management (RAM) rather than accruals earnings management (AEM), depending on their time horizon. The results demonstrate the trade-off between earnings management practices.

Research limitations/implications

This study presents limitations when using proxies for earnings management and investor sentiment.

Practical implications

Investors and regulators should closely monitor companies' operations, especially during bullish market conditions to prevent fraud.

Originality/value

The study addresses investor sentiment mediation in the earnings management discussion, introducing the short-termism approach.

Details

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

Keywords

Article
Publication date: 29 March 2022

Linh-TX Nguyen

This study aims to investigate the relationship between corporate sustainability performance and earnings management in emerging East Asian economies.

Abstract

Purpose

This study aims to investigate the relationship between corporate sustainability performance and earnings management in emerging East Asian economies.

Design/methodology/approach

The authors base on the triple bottom line approach to measure corporate sustainability performance. In terms of earnings management, two models are applied to detect real activities manipulation and discretionary accruals. The authors use panel data analysis of 410 listed non-financial firms in emerging East Asian economies from 2016 to 2020 that are collected from the Thomson Reuters Eikon database.

Findings

The authors find a negative influence of corporate sustainability performance on real activities manipulation and discretionary accruals. The findings highlight the long-term perspective of sustainable development strategies in relation to earnings management. The authors conclude that sustainable firms in emerging East Asia are less likely to engage in earnings management.

Practical implications

The study would be of interest to investors who need more detailed assessments of financial reporting quality to facilitate their investment decision-making and to policymakers who need more understanding of business practices and reporting behaviors of East Asian firms.

Originality/value

The study has shed light on the role of corporate sustainability performance in constraining earnings management and the role of corporate ethics in providing transparent and reliable financial reporting in emerging East Asian economies.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 30 September 2021

Samuel Heuchert, Bhaskar Prasad Rimal, Martin Reisslein and Yong Wang

Major public cloud providers, such as AWS, Azure or Google, offer seamless experiences for infrastructure as a service (IaaS), platform as a service (PaaS) and software as a…

2372

Abstract

Purpose

Major public cloud providers, such as AWS, Azure or Google, offer seamless experiences for infrastructure as a service (IaaS), platform as a service (PaaS) and software as a service (SaaS). With the emergence of the public cloud's vast usage, administrators must be able to have a reliable method to provide the seamless experience that a public cloud offers on a smaller scale, such as a private cloud. When a smaller deployment or a private cloud is needed, OpenStack can meet the goals without increasing cost or sacrificing data control.

Design/methodology/approach

To demonstrate these enablement goals of resiliency and elasticity in IaaS and PaaS, the authors design a private distributed system cloud platform using OpenStack and its core services of Nova, Swift, Cinder, Neutron, Keystone, Horizon and Glance on a five-node deployment.

Findings

Through the demonstration of dynamically adding an IaaS node, pushing the deployment to its physical and logical limits, and eventually crashing the deployment, this paper shows how the PackStack utility facilitates the provisioning of an elastic and resilient OpenStack-based IaaS platform that can be used in production if the deployment is kept within designated boundaries.

Originality/value

The authors adopt the multinode-capable PackStack utility in favor of an all-in-one OpenStack build for a true demonstration of resiliency, elasticity and scalability in a small-scale IaaS. An all-in-one deployment is generally used for proof-of-concept deployments and is not easily scaled in production across multiple nodes. The authors demonstrate that combining PackStack with the multi-node design is suitable for smaller-scale production IaaS and PaaS deployments.

Details

Applied Computing and Informatics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2634-1964

Keywords

Article
Publication date: 8 April 2024

Jitender Kumar, Manju Rani, Garima Rani and Vinki Rani

ChatGPT is an advanced artificial intelligence (AI) form that can generate human-like text based on large amounts of data. This paper aims to empirically examine the ChatGPT…

Abstract

Purpose

ChatGPT is an advanced artificial intelligence (AI) form that can generate human-like text based on large amounts of data. This paper aims to empirically examine the ChatGPT adoption level among Indian individuals by considering the key factors in determining individuals’ attitudes and intentions toward newly emerged AI tools.

Design/methodology/approach

This paper used “partial least square structural equation modeling” (PLS-SEM) to investigate the relation among several latent factors by applying a representative sample of 351 individuals.

Findings

This study found that trialability, performance expectancy and personal innovativeness significantly influence individuals' attitudes, while compatibility and effort expectancy do not significantly impact attitudes. Additionally, trialability, performance expectancy, effort expectancy, personal innovativeness and attitude significantly influence behavioral intentions. However, compatibility has an insignificant impact on behavioral intention. Moreover, the research highlights that attitude and behavioral intention directly correlate with actual use. Specifically, the absence of compatibility makes people hesitate to use technology that does not meet their specific needs.

Practical implications

These unique findings provide valuable insights for technology service providers and government entities. They can use this information to shape their policies, deliver timely and relevant updates and enhance their strategies to boost the adoption of ChatGPT.

Originality/value

This paper is one of the pioneering attempts to exhibit the research stream to understand the individual acceptance of ChatGPT in an emerging country. Moreover, it gained significant attention from individuals for delivering a unique experience and promising solutions.

Details

Digital Policy, Regulation and Governance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5038

Keywords

Article
Publication date: 10 November 2023

Sattar Khan and Yasir Kamal

This paper aims to investigate the impact of the revised Code of Corporate Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory inclusion of female…

Abstract

Purpose

This paper aims to investigate the impact of the revised Code of Corporate Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory inclusion of female directors, audit committee (AC) chair independence and directors’ expertise on earnings manipulation.

Design/methodology/approach

Using an unbalanced panel of 323 listed companies from 2015 to 2019, this study uses panel data regression models with a robust methodology called difference-in-differences to tackle the potential endogeneity.

Findings

This study’s findings show that, as compared to the pre-CCG-2017 period, board- and AC-related variables increased significantly in the post-CCG-2017 period. Furthermore, financial experts on the board and board independence have a negative effect on discretionary accruals (DAs), whereas female directors and DAs are positively related, as is real activity manipulation. The AC-related variables, such as AC independence, expertise in AC, and AC chair independence, are significantly different from the preperiod to the postperiod, whereas their relationship is not according to the hypotheses of the study. Moreover, these results are robust to additional analysis of the alternative proxies for female directorship and the endogeneity problem.

Practical implications

The findings of this study have implications for regulators and practitioners who are concerned with the functions of the board of directors (BOD). The findings of this research study show that earnings management (EM) may be reduced by independent and expert directors. However, board gender diversity is not reducing the EM. Therefore, the decision to appoint female directors to the board should be based on their business and professional attributes rather than simply filling quotas or blindly adhering to regulations. Moreover, the findings of this research may assist the regulator in encouraging listed firms to enhance board governance via independence, diversity and competency, which are useful for effective monitoring.

Originality/value

This study fills a gap in the literature by providing the first evidence of country-specific regulation (CCG-2017), concerning the BOD and AC-related clauses on EM in Pakistan, which is missing in the relevant literature general and in Pakistan in particular.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 15 February 2023

Mehmet Necati Cizrelioğullari, Tapdig Veyran Imanov, Tugrul Gunay and Aliyev Shaiq Amir

Temperature anomalies in the upper troposphere have become a reality as a result of global warming, which has a noticeable impact on aircraft performance. The purpose of this…

Abstract

Purpose

Temperature anomalies in the upper troposphere have become a reality as a result of global warming, which has a noticeable impact on aircraft performance. The purpose of this study is to investigate the total air temperature (TAT) anomaly observed during the cruise level and its impact on engine parameter variations.

Design/methodology/approach

Empirical methodology is used in this study, and it is based on measurements and observations of anomalous phenomena on the tropopause. The primary data were taken from the Boeing 747-8F's enhanced flight data recorder, which refers to the quantitative method, while the qualitative method is based on a literature review and interviews. The GEnx Integrated Vehicle Health Management system was used for the study's evaluation of engine performance to support the complete range of operational priorities throughout the entire engine lifecycle.

Findings

The study's findings indicate that TAT and SAT anomalies, which occur between 270- and 320-feet flight level, have a substantial impact on aircraft performance at cruise altitude and, as a result, on engine parameters, specifically an increase in fuel consumption and engine exhaust gas temperature values. The TAT and Ram Rise anomalies were the focus of the atmospheric deviations, which were assessed as major departures from the International Civil Aviation Organizations–defined International Standard Atmosphere, which is obvious on a positive tendency and so goes against the norms.

Research limitations/implications

Necessary fixed flight parameters gathered from the aircraft's enhanced airborne flight recorder (EAFR) via Aeronautical Radio Incorporated (ARINC) 664 Part 7 at a certain velocity and altitude interfacing with the diagnostic program direct parameter display (DPD), allow for analysis of aircraft performance in a real-time frame. Thus, processed data transmits to the ground maintenance infrastructure for future evaluation and for proper maintenance solutions.

Originality/value

A real-time analysis of aircraft performance is possible using the diagnostic program DPD in conjunction with necessary fixed flight parameters obtained from the aircraft's EAFR via ARINC 664 Part 7 at a specific speed and altitude. Thus, processed data is transmitted to the ground infrastructure for maintenance to be evaluated in the future and to find the best maintenance fixes.

Details

Aircraft Engineering and Aerospace Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 30 November 2023

Dina Modestus Nziku and Chanel Bikorimana

Forcibly displaced refugee entrepreneurs face extra challenges that are beyond the barriers that face immigrants and hosts in their journey towards starting up, growing and…

Abstract

Purpose

Forcibly displaced refugee entrepreneurs face extra challenges that are beyond the barriers that face immigrants and hosts in their journey towards starting up, growing and developing their businesses. This study aims to critically examine the opportunity identification (OI) of forcibly displaced refugee minority women entrepreneurs in Glasgow.

Design/methodology/approach

Qualitative semi-structured face-to-face interviews with 10 participants were conducted, including 6 forcibly displaced women entrepreneurs and 4 stakeholders. A six-step thematic framework for data analysis with NVivo 11 was used.

Findings

Findings revealed that forcibly displaced refugee women’s entrepreneurial opportunities occur through a dynamic identification, discovery, recognition and exploitation of opportunities. Women-led businesses remain underdeveloped due to restrictions imposed by the Scottish Government, Westminster Government and local council authorities.

Research limitations/implications

This study was only conducted in Glasgow areas, although this is where most of the forcibly displaced groups live. The research team suggests that further studies with a large sample cutting across more local authorities beyond Glasgow should be conducted.

Practical implications

The empirical findings serve practitioners, local authorities business managers, researchers and policymakers. The study reveals a gap and lack of support and specific training and programmes that could positively benefit forcibly displaced refugee women entrepreneurs within the host communities.

Originality/value

The novelty of this study lies in the research topic which is still understudied. This is together with the new empirical findings of entrepreneurial OI and the provision of insights related to challenges facing forcibly displaced refugee women entrepreneurs in Glasgow.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6204

Keywords

Article
Publication date: 25 April 2024

Samuel Mwaura and Stephen Knox

This paper investigates how gender, ethnicity, and network membership interact to influence how small and medium-sized enterprise (SME) owner-managers become aware of finance…

Abstract

Purpose

This paper investigates how gender, ethnicity, and network membership interact to influence how small and medium-sized enterprise (SME) owner-managers become aware of finance support programmes developed by government policy and/or support schemes advanced by the banking industry.

Design/methodology/approach

Drawing on expectation states theory (EST), we develop eight sets of hypotheses and employ the UK SME Finance Monitor data to test them using bivariate probit regression analysis.

Findings

In general, network membership increases awareness, but more so for government programmes. We also find no differences between female and male owner-managers when in networks. However, we identify in-network and out-network differences by ethnicity, with minority females seemingly better off than minority males.

Practical implications

Business networks are better for disseminating government programmes than industry-led programmes. For native White women, network membership can enhance policy awareness advantage further, whilst for minorities, networks significantly offset the big policy awareness deficits minorities inherently face. However, policy and practice need to address intersectional inequalities that remain in access to networks themselves, information access within networks, and the significant out-network deficits in awareness of support programmes afflicting minorities.

Originality/value

This study provides one of the first large-scale empirical examinations of intersectional mechanisms in awareness of government and industry-led enterprise programmes. Our novel and nuanced findings advance our understanding of the ways in which gender and ethnicity interact with network dynamics in entrepreneurship.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 25 March 2024

Kiranmai Janaswamy, Shulagna Sarkar, Ram Kumar Mishra and Ananda Das Gupta

The word “sustainability” is discussed in several ways since MDGs and SDGs have gained business attention. Sustainability is not just about something’s durability; it also looks…

Abstract

Purpose

The word “sustainability” is discussed in several ways since MDGs and SDGs have gained business attention. Sustainability is not just about something’s durability; it also looks at how to advance development projects without endangering the development of others nearby, both now and in the future (Fink, 2000). It is a drive that weaves together the different facets, including the social, economic, and environmental. World Economic Forum’s has emphasised the need for responsive and responsible leadership. It is in this context, the paper focuses on studying the transformational shift in the role and responsibility of leaders in demonstrating responsible leadership and discusses the ‘Locust and Honeybee Leadership styles’.

Design/methodology/approach

Literature portrays that responsible leaders are recognized by their qualities, competency and skills. One such model is “Locust and Honeybee Leadership,” where the two leadership styles are contrasted. The paper attempts to discuss the varied contexts of these leadership styles and attempts to draw a matrix on the commonalities of both set in an Indian context. A leader should always have openness of thought and integrity.

Findings

Value systems are important for a leader. The major challenge is developing globally responsible leaders and managers who can perform effectively under these conditions of enormous challenge, as they are chronically pushed beyond their capabilities into unexpected roles and unfamiliar domains. Situations compel leaders to make decisions, yet the styles determine the way the decisions are taken. The paper is unique as it discusses the commonalities and contrasting perspectives of the “Locust and Honeybee Leadership.”

Research limitations/implications

The paper is limited to a small number of respondents and is set in Indian context.

Originality/value

To the best of the authors’ knowledge, the paper is an original piece of work and expresses thoughts of the authors on establishing a sustainable leadership model.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

Keywords

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