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1 – 8 of 8Raphael Kanyire Seidu, Benjamin Eghan, Emmanuel Abankwah Ofori, George Kwame Fobiri, Alex Osei Afriyie and Richard Acquaye
The purpose of this study is to investigate the physical, ultraviolet (UV), colour appearance and colour fastness properties of selected fabrics dyed with natural dyes from Daboya…
Abstract
Purpose
The purpose of this study is to investigate the physical, ultraviolet (UV), colour appearance and colour fastness properties of selected fabrics dyed with natural dyes from Daboya and Ntonso communities of Ghana. The study further highlights the rich cultural heritage of traditional dyeing from these two communities. Craftsmen in West Africa especially Ghana, have sustained the traditional dyeing methods to produce textile products for consumers.
Design/methodology/approach
In this study, two sample fabrics were purchased from craftsmen at Ntonso and Daboya communities in Ghana. These fabrics were analysed at the laboratory under standard test methods for their physical, UV, colour appearance and colour fastness properties.
Findings
Results showed that all the sample fabrics have good UV shielding performance (ratings above 50+). Daboya sample fabrics (dyed with indigo dyes) produced more colour stains than the sample fabrics from Ntonso (dyed with black “kuntunkuni” dyes). The K/Ssum value or colour yield reduced after washing but that alternatively increased the calculated ultraviolet protection factor.
Practical implications
Findings from this study exposed the unique UV performance of dyed traditional fabrics (using natural dyes) from Ntonso and Daboya communities in Ghana. This inspires and enforces the need for craftsmen to improve their production cycle to produce these fabrics in different sizes which provides the necessary UV shielding abilities for consumers in the wake of climate changes.
Originality/value
This study demonstrated that the natural dyeing process at the two communities produced relatively good UV and colour fastness properties of the sample fabrics. These eco-friendly dyeing practices have survived over time to maintain and promote the concept of sustainability within the textile and fashion industry in Ghana.
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Joel Bolton, Frank C. Butler and John Martin
Firm performance remains at the heart of strategic management. In the quest to refine the field’s contribution, Venkatraman and Ramanujam (1986) argued that reliance upon single…
Abstract
Purpose
Firm performance remains at the heart of strategic management. In the quest to refine the field’s contribution, Venkatraman and Ramanujam (1986) argued that reliance upon single measures of firm performance is risky and firm performance should be treated as a multidimensional construct. Subsequently, researchers have examined trends in firm performance measurement ever since. Over a decade since the last examination of this issue, this study aims to add to the ongoing conversation.
Design/methodology/approach
The authors investigated 1,972 research papers published in five premier management journals for the years 2015–2019 to determine if multidimensional measurement of firm performance has improved.
Findings
The findings suggest that approximately two-thirds of papers that measure firm performance are published using only a single measure of firm performance, and approximately three-fourths do not measure firm performance across multiple dimensions.
Originality/value
This study contributes to the literature by emphasizing the necessity to consider the dimensionality of firm performance, use multiple measures and consistently ground firm performance variables with theory – especially control variables – to keep firm performance as the focus of the strategy field. Evidence and implications are discussed and recommendations for researchers and reviewers are provided.
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Imam Arafat, Suzanne Fifield and Theresa Dunne
The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure…
Abstract
Purpose
The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.
Design/methodology/approach
The study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.
Findings
Contrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.
Research limitations/implications
This study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.
Practical implications
The findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.
Originality/value
The disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.
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Markus Kantola, Hannele Seeck, Albert J. Mills and Jean Helms Mills
This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how…
Abstract
Purpose
This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how insurance companies and labor tried to defend their legitimacy in the context of enactment of Medicare in the USA. What factors influenced the strategic (rhetorical) decisions made by insurance companies and labor unions in their institutional work?
Design/methodology/approach
The study is empirically grounded in archival research, involving an analysis of over 9,000 pages of congressional hearings on Medicare covering the period 1958–1965.
Findings
The authors show that rhetorical legitimation strategies depend significantly on the specific historical circumstances in which those strategies are used. The historical context lent credibility to certain arguments and organizations are forced to decide either to challenge widely held assumptions or take advantage of them. The authors show that organizations face strong incentives to pursue the latter option. Here, both the insurance companies and labor unions tried to show that their positions were consistent with classical liberal ideology, because of high respect of classical liberal principles among different stakeholders (policymakers, voters, etc.).
Research limitations/implications
It is uncertain how much the results of the study could be generalized. More information about the organizations whose use of rhetorics the authors studied could have strengthened our conclusions.
Practical implications
The practical relevancy of the revised paper is that the authors should not expect hegemony challenging rhetorics from organizations, which try to influence legislators (and perhaps the larger public). Perhaps (based on the findings), this kind of rhetorics is not even very effective.
Social implications
The paper helps to understand better how organizations try to advance their interests and gain acceptance among the stakeholders.
Originality/value
In this paper, the authors show how historical context in practice influence rhetorical arguments organizations select in public debates when their goal is to influence the decision-making of their audience. In particular, the authors show how dominant ideology (or ideologies) limit the options organizations face when they are choosing their strategies and arguments. In terms of the selection of rhetorical justification strategies, the most pressing question is not the “real” broad based support of certain ideologies. Insurance company and labor union representatives clearly believed that they must emphasize liberal values (or liberal ideology) if they wanted to gain legitimacy for their positions. In existing literature, it is often assumed that historical context influence the selection of rhetorical strategies but how this in fact happens is not usually specified. The paper shows how interpretations of historical contexts (including the ideological context) in practice influence the rhetorical strategies organizations choose.
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Christoph Barmeyer and Tobi Rodrigue
This paper aims to study historical intercultural transfer by examining the case of the Mouvement Desjardins, a Quebec, Canada-based cooperative bank founded in 1900 by Alphonse…
Abstract
Purpose
This paper aims to study historical intercultural transfer by examining the case of the Mouvement Desjardins, a Quebec, Canada-based cooperative bank founded in 1900 by Alphonse Desjardins. The aim of the cooperative was to support the hitherto marginalized French–Canadian population and to initiate their economic and entrepreneurial activities.
Design/methodology/approach
The authors focus on a historical single-case analysis. This conducts them to analyse primary data from letters exchanged between Alphonse Desjardins and European actors, as well as company documents of the Groupe Desjardins.
Findings
The intercultural transfer of the cooperative bank model and its implementation in North America as a successful, self-sustaining model is owing to recontextualization and strategic decisions of the social entrepreneur Alphonse Desjardins based on intensive written correspondence with European bank directors who promoted the cooperative system.
Research limitations/implications
This research instigates an impulse to extend our knowledge of intercultural transfer by looking into other historical cases to provide validation or add subtleties to our understanding of intercultural transfer dynamics.
Originality/value
This paper expands the current understanding of intercultural transfer and its powerful influence, namely, how an implemented cooperative bank system can contribute through successful recontextualization to institutional change and societal improvements. It also provides new insights into the creation and growth of social enterprises based on shared values within communities and coordinated strategic intentions across communities.
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Yaowei Zhang, Tiantian Cao, Siqi Liu and Shuqi Chen
The inconsistent results shown in previous group faultline research have created a need for investigating the underlying mechanisms of the faultline's effects. This study focuses…
Abstract
Purpose
The inconsistent results shown in previous group faultline research have created a need for investigating the underlying mechanisms of the faultline's effects. This study focuses on clarifying the competing mediating roles of information diversity and team conflict in the nonlinear relationship between board faultlines (BF) and decision quality.
Design/methodology/approach
This study is empirically tested with the questionnaire data from 105 Chinese listed companies.
Findings
This study finds: (1) an inverted U-shaped curve relationship between BF and board decision quality and (2) that the joint mediating effect of team conflict and information diversity leads to the inverted U-shaped curve relationship between BF and decision quality. Specifically, BF shows a U-shaped curve relationship with team conflict and an inverted U-shaped curve relationship with information diversity. Either too weak or too strong faultlines will inhibit the positive effects of information diversity and amplify the negative effects of team conflicts, leading to low-quality decisions.
Originality/value
This study contributes to the research on: (1) board governance as it clarifies the effect of BF on the board decision-making process and its quality, which helps to open the black box of board decision-making and (2) group faultlines as it reveals how information diversity and team conflict can play a joint mediating role in the functioning of team faultlines.
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Arpita Agnihotri, Carolyn M. Callahan and Saurabh Bhattacharya
Leveraging Emerson’s theory of power and motivated reasoning, this study aims to explore how the net power of an individual and actual, instead of perceived, vulnerability results…
Abstract
Purpose
Leveraging Emerson’s theory of power and motivated reasoning, this study aims to explore how the net power of an individual and actual, instead of perceived, vulnerability results in asymmetric trust and distrust development in a dyadic relationship.
Design/methodology/approach
Based on extant literature and gaps in the literature, this conceptual paper hypothesises and proposes trust formation based on power dynamics and vulnerability.
Findings
This research extends the knowledge base by exploring the role of actual vulnerability over perceived vulnerability in trust formation and distrust formation.
Research limitations/implications
The research propositions imply that the dyadic trust formation process is not rational, and trust itself is not symmetrical but asymmetrical. The net power possessed by one individual over the other drives trust. Net power balance determines the actual vulnerability of the focal individual, and then the individual, through motivated reasoning, trusts or distrusts another individual. Scholars, going forward, could explore how trust formation varies at group and firm levels.
Originality/value
Extant literature has not explored the role of power imbalance in determining actual (versus perceived) vulnerability that influences trust formation between parties. The conceptual paper fills this gap.
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The Operations and Maintenance (O&M) cost of a facility is typically 60–85% of the total life cycle cost of a building whereas its design and construction cost accounts for only…
Abstract
Purpose
The Operations and Maintenance (O&M) cost of a facility is typically 60–85% of the total life cycle cost of a building whereas its design and construction cost accounts for only 5–10%. Therefore, enhancing and optimizing the O&M of a facility is a crucial issue. In addition, with the increasing complexities in a building's operating systems, more technologically advanced solutions are required for proactively maintaining a facility. Thereby, a tool is needed which can optimize and reduce the cost of facility maintenance. One of the solutions is Augmented or Mixed Reality (AR/MR) technologies which can reduce repair time, training time and streamline inspections. Therefore, the purpose of this study is to establish contextual knowledge of AR/MR application in facilities operation and maintenance and present an implementation framework through the analysis and classification of articles published between 2015 and 2022.
Design/methodology/approach
To effectively understand all AR/MR applications in facilities management (FM), a systematic literature review is performed. The Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) protocol was followed for searching and describing the search strategies. Keywords were identified through the concept mapping technique. The Scopus database and Google Scholar were employed to find relevant articles, books and conference papers. A thorough bibliometric analysis was conducted using VOS Viewer and subsequently, a thematic analysis was performed for the selected publications.
Findings
The use of AR/MR within facilities O&M could be categorized into five different application areas: (1) visualization; (2) maintenance; (3) indoor localization and positioning; (4) information management and (5) indoor environment. After a thematic analysis of the literature, it was found that maintenance and indoor localization were the most frequently used research application domains. The chronological evolution of AR/MR in FM is also presented along with the origin of publications, which showed that the technology is out of its infancy stage and is ready for implementation. However, literature showed many challenges hindering this goal, that is (1) reluctance of the organizational leadership to bear the cost of hardware and trainings for the employees, (2) Lack of BIM use in FM and (3) system lagging, crashing and unable to register the real environment. A preliminary framework is presented to overcome these challenges.
Originality/value
This study accommodates a variety of application domains within facilities O&M. The publications were systematically selected from the existing literature and then reviewed to exhibit various AR/MR applications to support FM. There have been no literature reviews that focus on AR and/or MR in the FM and this paper fills the gap by not only presenting its applications but also developing an implementation framework.
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