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1 – 10 of 847
Article
Publication date: 6 October 2023

Thomas Kim and Li Sun

Using a sample of oil and gas firms in the USA, the study examines the relation between the presence of hedging and annual report readability.

Abstract

Purpose

Using a sample of oil and gas firms in the USA, the study examines the relation between the presence of hedging and annual report readability.

Design/methodology/approach

The authors use regression analysis to examine the relation between the presence of hedging and annual report readability.

Findings

The authors find that annual reports of firms with the use of hedging are less readable (i.e. difficult to read and understand). The authors also find that the primary results are more pronounced for firms with a higher level of business volatility.

Originality/value

The study contributes to the finance literature on the use and value of hedging and to the accounting literature on the determinants of annual report readability. The Securities and Exchange Commission (SEC) has persistently asked companies to improve the readability of their disclosures to stakeholders (SEC, 1998; 2013, 2014). Hence, the study not only identifies a potential determinant (i.e. hedging) that may influence the level of readability but also supports the current regulatory policy by the SEC, which is encouraging companies to improve readability.

Details

Asian Review of Accounting, vol. 32 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 15 January 2024

Leyla Hamis Liana, Salehe I. Mrutu and Leonard Mselle

Computer-assisted instruction (CAI) has been used to combat reading challenges, namely reading accuracy and rate for learners with intellectual, developmental and learning…

Abstract

Purpose

Computer-assisted instruction (CAI) has been used to combat reading challenges, namely reading accuracy and rate for learners with intellectual, developmental and learning disabilities (IDLD). Whilst most reading CAI effectiveness has been studied in English, other transparent languages have less evidence. This study provides a systematic review and meta-analysis of CAI effectiveness for transparent language reading for K-3 learners with IDLD.

Design/methodology/approach

This study systematically reviews academic peer-reviewed studies from 2010 to 2023 with either randomised controlled treatment (RCT) or single-case treatments. Articles were searched from the ACM Digital Library, Google Scholar, IEEE Xplore, ERIC, PsychINFO and Science Direct databases, references and systematic review articles. Reading component skills effect sizes were computed using the random effect sizes model.

Findings

11 RCT studies of reading CAI for transparent languages with 510 learners with IDLD were found. A random effect sizes (Cohen’s d) of CAI on individual reading component skills were d = 0.24, p-value = 0.063 and confidence interval (CI) 95% (−0.068–0.551) for phonics and phonemic awareness d = 0.41, p-value = 0.000 and CI 95% (0.175–0.644). Given an average intervention dosage of 1.8 h weekly for a maximum of 16 weeks, CAI had better retention with d = 1.13, p-value = 0.066 and CI 95%(−0.339–2.588). However, these results must be interpreted with a concern of only using published studies.

Originality/value

The study contributes to quantitative CAI effectiveness for transparent language reading components for learners with IDLD.

Article
Publication date: 14 March 2024

Louise D. Denne, Emily J. Roberts-Tyler and Corinna Grindle

Evidence-informed decision-making is considered best practice when choosing interventions in applied settings across health, social care and education. Developing that evidence…

Abstract

Purpose

Evidence-informed decision-making is considered best practice when choosing interventions in applied settings across health, social care and education. Developing that evidence base, however, is not straightforward. The pupose of this paper is to describe the process implemented by the Sharland Foundation Developmental Disabilities Applied Behavioural Research and Impact Network (SF-DDARIN) that systematically develops an evidence base for behaviorally based interventions.

Design/methodology/approach

In this case study, the progressive research steps undertaken by the SF-DDARIN to develop the evidence base for an online reading intervention, the Headsprout® Early Reading programme (HER®), which uses behavioural principles to promote learning to read, are described.

Findings

A series of discrete projects targeting gaps in the evidence base for HER® led to funding two randomised controlled trials in England, one in education and one in health and social care.

Originality/value

This case study illustrates an original, creative and effective way of collaborating across academic research departments and applied settings to extend the evidence base for a chosen intervention systematically.

Details

Tizard Learning Disability Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-5474

Keywords

Article
Publication date: 18 March 2024

Lucas Melchiori Pereira and Sheila Walbe Ornstein

Properly allocating an organization's activities within a building is vital to reducing the relational complexity arising from process–environment interactions. Multiple…

Abstract

Purpose

Properly allocating an organization's activities within a building is vital to reducing the relational complexity arising from process–environment interactions. Multiple relationships are mapped, and certain interferences are only identified after these have been processed. The method/software employed for this task is Mapping Activity Environment Allocation (MAEA). However, data input and interpretation of results depend on the usability conditions of the organization's agents. This paper presents MAEA's usability test results.

Design/methodology/approach

Test sessions and interviews were carried out with seven agents registered at a University Hospital. Participants were instructed to think aloud during its use, and immediately afterward, responded to semi-structured interviews. Test sessions were audio recorded and screen captured.

Findings

Participants found the software easy to use and pointed out valuable implications for professional and academic use. In addition to relationship, priority and parallelism data, customized visualizations were created, including organizational charts, flowcharts and activity flow routes on the floor plan.

Practical implications

MAEA's simplicity allows non-designers to conduct evidence-based assessments and decisions. It allows designers to test their proposals during the programming and outline proposal stages.

Social implications

A more detailed definition of design requirements from the beginning increases the conditions to successfully achieve project goals.

Originality/value

The ability to map the allocation of activity-spaces in the pre-design phase of building architecture allows for early identification of interactions, aiding in the development of more robust project requirements during programming.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 5 February 2024

Kiri Mealings and Joerg M. Buchholz

The purpose of this paper is to systematically map research on the effect of classroom acoustics and noise on high school students’ listening, learning and well-being, as well as…

Abstract

Purpose

The purpose of this paper is to systematically map research on the effect of classroom acoustics and noise on high school students’ listening, learning and well-being, as well as identify knowledge gaps to inform future research.

Design/methodology/approach

This scoping review followed the PRISMA-ScR protocol. A comprehensive search of four online databases (ERIC, PubMed, Scopus and Web of Science) was conducted. Peer-reviewed papers were included if they conducted a study on the effect of classroom acoustics or noise on students’ listening, learning or well-being; had a clear definition of the noise level measurement; were conducted with high school students; and had the full text in English available.

Findings

In total, 14 papers met the criteria to be included in the review. The majority of studies assessed the impact of noise on students’ listening, learning or well-being. Overall, the results showed that higher noise levels have a negative effect on students’ listening, learning and well-being. Effects were even more pronounced for students who were non-native speakers or those with special educational needs such as hearing loss. Therefore, it would be beneficial to limit unnecessary noise in the classroom as much as possible through acoustic insulation, acoustic treatment and classroom management strategies.

Originality/value

This paper is the first review paper to synthesize previous research on the effect of classroom acoustics and noise on high school students’ listening, learning and well-being. It provides an analysis of the limitations of existing literature and proposes future research to help fill in these gaps.

Details

Facilities , vol. 42 no. 5/6
Type: Research Article
ISSN: 0263-2772

Keywords

Article
Publication date: 24 November 2023

Prokopis Theodoridis, Theofanis Zacharatos and Vasiliki Boukouvala

This study aims to evaluate the issue of household food waste in Greece, with an emphasis on assessing the level of awareness and key behaviours among consumers. Moreover, the…

Abstract

Purpose

This study aims to evaluate the issue of household food waste in Greece, with an emphasis on assessing the level of awareness and key behaviours among consumers. Moreover, the study focuses on examining consumer behaviours related to food waste and identifying distinct consumer profiles that can provide valuable insights into the issue in order to uncover unique behavioural factors and offer targeted interventions to curb food waste in the country.

Design/methodology/approach

A nationwide survey was conducted in Greece using a structured online questionnaire, which was sent to 1,270 participants, through the snowball technique. However, due to some incomplete responses, only 1,238 of the responses were considered suitable for analysis. Common descriptive statistics were used to sketch the respondents' profiles, and a non-hierarchical K-means cluster analysis was performed to identify distinct subgroups in the sample.

Findings

The study revealed a significant level of food waste awareness among Greek consumers. The cluster analysis identified four distinct consumer groups and substantial differences among them. Notably, sociodemographic analysis underscored a pronounced inclination towards food wastage among younger individuals. Additionally, each cluster's attributes, including their environmental awareness, shopping behaviours meal-planning tendencies and propensity for excess purchases, were examined. Consequently, this study underscored the imperative for targeted informational campaigns tailored for consumer segmentation, offering a pathway to identify prospective interventions conducive to the promotion of sustainable food-consumption practices.

Originality/value

The originality and value of this work lie in its unique focus on addressing the significant issue of household food waste within the context of Greece. What sets this study apart is the application of non-hierarchical K-means cluster analysis (which allowed the authors to identify distinct consumer profiles), a method not widely utilised in the Greek context. By filling this knowledge gap, this study offers crucial insights that can inform targeted interventions aimed at reducing food waste, in alignment with global sustainability initiatives such as the United Nations Agenda 2030 and the European Union's “Farm to Fork” strategy. Additionally, this study contributes to the efforts to provide innovative solutions to prevent household food waste and foster a sustainable future in an ever-changing international environment marked by various crises

Details

British Food Journal, vol. 126 no. 3
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 11 March 2024

Luisa Fernanda Manrique Molina, William Fernando Durán and Carlos Augusto Valencia

The purpose of this study is to generate knowledge about assessment methods in blended business education, which have become increasingly important to establish sustainable…

Abstract

Purpose

The purpose of this study is to generate knowledge about assessment methods in blended business education, which have become increasingly important to establish sustainable assessment practices that support knowledge acquisition for undergraduate students in business administration at a Colombian university.

Design/methodology/approach

For the analysis, a two groups comparison was performed using a nonequivalent control group design with a sample of 420 students. As this study wants to find insights to improve the knowledge on assessment topics in marketing research (MR) education, it was focused on the students from the business administration program. This study also uses individual scores from the state test as prior cognitive scores and the high school classification provided by the National Ministry of Education in Colombia (2012).

Findings

It was found that the variables that best predict performance on the MR course examinations were the mathematics skills and reading comprehension scores on the state test. The study also showed a better performance of female students on both assessment methods. There were no significant differences between the assessment methods or among the high school levels.

Research limitations/implications

One of the limitations of this study is the limited number of items on the tests. Additionally, the authors recommend conducting an analysis of the differences between the testing items to provide a detailed explanation of students’ performance when comparing computer-based testing and paper-and-pencil testing.

Practical implications

Further design of teaching material and assessments online and offline, based on local and regional marketing problems, is suggested. As the current text and readings are more oriented to the English-speaking contexts, most of the problems presented are oriented to multinational companies and brands.

Social implications

Insights into the skills required for future jobs provide valuable guidance (World Economic Forum, 2020). Essential skills for emerging roles, like data scientists, can find robust support within the MR course. To further enrich in-class and online exercises with Excel and SPSS, Colombian educators can leverage data sets obtained from sources like the national statistics office and international market intelligence databases available through the university’s library, including Passport and Statista. Engaging with authentic data sets provides students with a more profound understanding of practical applications in MR.

Originality/value

This approach facilitates the identification of key variables, such as assessment and cognitive abilities in math and reading, which predict students’ knowledge acquisition in MR. It not only offers insights into the relevant factors influencing learning in MR but also provides valuable feedback. Additionally, it suggests potential avenues for future research in this field.

Details

Journal of International Education in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-469X

Keywords

Article
Publication date: 23 August 2023

E.E. Lawrence

Librarianship’s dominant conception of the freedom to read is governed by a liberal principle of noninterference, wherein free readers are those who face no intentional…

Abstract

Purpose

Librarianship’s dominant conception of the freedom to read is governed by a liberal principle of noninterference, wherein free readers are those who face no intentional intervention in their choice of materials. The purpose of this paper is to demonstrate how this account fails to adequately capture systemic threats that impoverish people’s reading lives.

Design/methodology/approach

This conceptual paper deploys informal argumentation to expose a flaw in the dominant account of the freedom to read. The author uses a case study of comparative titles or comps, an editorial decision-making and justificatory convention that reproduces racial inequality in Anglophone trade publishing.

Findings

Comps present one example of how everyday norms and practices of literary production render people’s reading lives pervasively unfree, even absent some intent to interfere in them. The going account of the freedom to read calls, at best, for a greater diversity of book-commodities from which consumers may choose. However, the comp case suggests that this distributive remedy will be insufficient without relevant changes to the institutional arrangements that condition readers' choices in the first place.

Originality/value

This paper draws together insights from Library and Information Science, political philosophy and print culture studies to illuminate limitations in librarianship’s standard conception of the freedom to read. This reveals the need for an alternative, structural account of that freedom with significant implications for practice.

Details

Journal of Documentation, vol. 80 no. 2
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 26 December 2023

Xinyu Guo, Xu Chen and Xiaoke Liang

The purpose of this paper is to explore the impact and mechanism of WeChat public platforms articles (abbreviated as WPP) on blood donation behavior using data of WPPA and…

Abstract

Purpose

The purpose of this paper is to explore the impact and mechanism of WeChat public platforms articles (abbreviated as WPP) on blood donation behavior using data of WPPA and donation behavior data.

Design/methodology/approach

This paper uses multiple linear regression methods, web crawlers and natural language processing technology. It first quantifies the impact of WPP published articles on donation behavior. On this basis, it then selects data from the day of article publication to further study the impact of article dissemination on donation behavior from the perspective of reading quantity, and analyzes the influencing factors of article reading quantity.

Findings

The results show that on the same day that an article is published, there is an increase of 13.8 and 14.3% in blood donation volume and fan registrations, respectively. The mediating effect exists. However, the day after an article is published, there is no longer any effect on blood donations. With a 1% increase in reading quantity, blood donation volume on the day of article publication increases by 0.13%, and this positive impact is promoted by the quality of the articles. A conc ise articles title and body and rich images help drive reading quantity. Moreover, blood donors prefer to read articles about blood dynamics and donation promotion, while articles about news, announcements and administrative affairs make them less inclined to read.

Originality/value

First, it focuses on WPPA, quantifies the impact of articles on blood donation behavior and analyzes the mechanism. Second, the authors study the impact and timeliness of social media article dissemination to address the insufficiency of existing research. Third, the study provides a scientific basis for the editing and publishing of articles, helping blood banks improve the effectiveness of publicity and recruitment.

Details

Industrial Management & Data Systems, vol. 124 no. 3
Type: Research Article
ISSN: 0263-5577

Keywords

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