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Article
Publication date: 6 January 2021

Jaleel Mohammed, Russell Kabir, Hadeel R. Bakhsh, Diana Greenfield, Volkova Alisa Georgievna, Aleksandra Bulińska, Jayanti Rai, Anne Gonzales and Shahrukh K. Hashmi

Hematopoietic stem cell transplant (HSCT) patients can suffer from long-term transplant-related complications that affect their quality of life and daily activities. This…

Abstract

Purpose

Hematopoietic stem cell transplant (HSCT) patients can suffer from long-term transplant-related complications that affect their quality of life and daily activities. This study, a narrative review, aims to report the impact of HCT complications, the benefits of rehabilitation intervention, the need for long-term care and highlights the research gap in clinical trials involving rehabilitation.

Design/methodology/approach

A comprehensive search strategy was performed on several databases to look for relevant articles published from 1998 to 2018. Articles published in English with the following terms were used: hematopoietic stem cell transplant, chronic graft-versus-host disease, rehabilitation, exercise, physical therapy, occupational therapy. A patient/population, intervention, comparison, and outcomes (PICO) framework was employed to ensure that the search strategies were structured and precise. Study year, design, outcome, intervention, sample demographics, setting and study results were extracted.

Findings

Of the 1,411 records identified, 51 studies underwent title/abstract screening for appropriateness, 30 were reviewed in full, and 19 studies were included in the review. The review found that, for the majority of patients who underwent HSCT and developed treatment-related complications, rehabilitation exercises had a positive impact on their overall quality of life. However, exercise prescription in this patient group has not always reflected the scientific approach; there is a lack of high-quality clinical trials in general. The review also highlights the need to educate healthcare policymakers and insurance companies responsible for rationing services to recognise the importance of offering long-term follow-up care for this patient group, including rehabilitation services.

Practical implications

A large number of HSCT patients require long-term follow-up from a multidisciplinary team, including rehabilitation specialists. It is important for healthcare policymakers and insurance companies to recognise this need and take the necessary steps to ensure that HSCT patients receive adequate long-term care. This paper also highlights the urgent need for high-quality rehabilitation trials to demonstrate the feasibility and importance of rehabilitation teams.

Originality/value

Healthcare policymakers and insurance companies need to recognise that transplant patients need ongoing physiotherapy for early identification of any functional impairments and appropriate timely intervention.

Details

International Journal of Health Governance, vol. 26 no. 2
Type: Research Article
ISSN: 2059-4631

Keywords

Book part
Publication date: 20 October 2015

Mohammad Shamsuddoha

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from…

Abstract

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured supply chain practices, lack of awareness of the implications of the sustainability concept and failure to recycle poultry wastes. The current research thus attempts to develop an integrated supply chain model in the context of poultry industry in Bangladesh. The study considers both sustainability and supply chain issues in order to incorporate them in the poultry supply chain. By placing the forward and reverse supply chains in a single framework, existing problems can be resolved to gain economic, social and environmental benefits, which will be more sustainable than the present practices.

The theoretical underpinning of this research is ‘sustainability’ and the ‘supply chain processes’ in order to examine possible improvements in the poultry production process along with waste management. The research adopts the positivist paradigm and ‘design science’ methods with the support of system dynamics (SD) and the case study methods. Initially, a mental model is developed followed by the causal loop diagram based on in-depth interviews, focus group discussions and observation techniques. The causal model helps to understand the linkages between the associated variables for each issue. Finally, the causal loop diagram is transformed into a stock and flow (quantitative) model, which is a prerequisite for SD-based simulation modelling. A decision support system (DSS) is then developed to analyse the complex decision-making process along the supply chains.

The findings reveal that integration of the supply chain can bring economic, social and environmental sustainability along with a structured production process. It is also observed that the poultry industry can apply the model outcomes in the real-life practices with minor adjustments. This present research has both theoretical and practical implications. The proposed model’s unique characteristics in mitigating the existing problems are supported by the sustainability and supply chain theories. As for practical implications, the poultry industry in Bangladesh can follow the proposed supply chain structure (as par the research model) and test various policies via simulation prior to its application. Positive outcomes of the simulation study may provide enough confidence to implement the desired changes within the industry and their supply chain networks.

Details

Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
ISBN: 978-1-78560-707-3

Keywords

Article
Publication date: 11 September 2017

Frendy and HU Dan Semba

The Accounting Standards Board of Japan (ASBJ) proposed a new set of endorsed International Financial Reporting Standards in June 2015. ASBJ claims that non-recycling of…

Abstract

Purpose

The Accounting Standards Board of Japan (ASBJ) proposed a new set of endorsed International Financial Reporting Standards in June 2015. ASBJ claims that non-recycling of other comprehensive income (OCI) items decreases the information usefulness of earnings in a proposed comprehensive income standard. There has been no existing empirical evidence which supports the ASBJ’s statement and the purpose of the study is to test whether OCI recycling improves information usefulness of net income from six perspectives: relative and incremental value relevance, persistence, variability, operating cash flow and net income predictive power.

Design/methodology/approach

This paper is an empirical work using a listed Japanese firms sample of 5,385 firm-years from fiscal year 2012-2014.

Findings

The results challenge the ASBJ’s claim that recycling improves the general information usefulness characteristics of net income. The empirical results show that OCI recycling improves net income’s relative value relevance characteristic of financial firms. However, recycling information by itself does not improve the incremental value relevance, and the predictive power of operating cash flow and net income. The authors also find that the inclusion of recycling decreases the persistence and increases the variability of net income.

Research limitations/implications

This paper has two research limitations. First, this study is constrained to analyze a limited OCI recycling data that is recently disclosed by listed Japanese firms. Second, the results of this study have limited external validity to capital markets with OCI reclassification standards that deviate from Japanese GAAP.

Originality/value

This study provides initial empirical evidence that examines information usefulness of OCI recycling in Japan. The findings of this study are relevant for accounting standards setters aiming to increase the information usefulness of earnings for capital market investors.

Details

Asian Review of Accounting, vol. 25 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 23 November 2012

Jose Francisco Rubio, M. Kabir Hassan and Hesham Jamil Merdad

The purpose of this paper is to study whether Islamic investors lose portfolio efficiency due to a limited asset universe.

1729

Abstract

Purpose

The purpose of this paper is to study whether Islamic investors lose portfolio efficiency due to a limited asset universe.

Design/methodology/approach

The paper contributes to prior literature by using non‐parametrical measurements of efficiency instead of regular (parametrical) methods. Data envelopment analysis (DEA) was used in order to better characterize the risk and return relationship, as well as estimating a single performance index to rank different funds and compare them to one another.

Findings

Overall, the results are congruent with prior findings. That is, there is strong evidence suggesting that Islamic funds are highly efficient and that they outperform their international counterparts. Also, results are robust to different estimation of DEA, the specification of the asset universe, and the inclusion of financial crisis period in analysis.

Research limitations/implications

Though the paper's findings are robust to different specifications of the DEA model and time periods, the authors caution readers due to the limited sample.

Practical implications

Having defined a performance index, one can therefore isolate the funds which are the most efficient and thus drive trading activities towards said funds.

Social implications

Since the paper's findings suggest that Islamic investors do not lose efficiency, investing into a limited asset universe which follows social and ethical constraints (given by Shariah law) is recommended.

Originality/value

The paper is able to confirm prior literature, even by using a non‐parametrical measurement of efficiency. In this way, the authors have accounted for an extra penalty on the risk‐return relationship: skewness.

Details

Accounting Research Journal, vol. 25 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 5 November 2018

Louis Banks, Allan Hodgson and Mark Russell

This paper aims to test whether a change in the reporting location of income, and other comprehensive income (OCI) components, in a statement of comprehensive income…

Abstract

Purpose

This paper aims to test whether a change in the reporting location of income, and other comprehensive income (OCI) components, in a statement of comprehensive income (SoCI) under International Financial Reporting Standards affects their value-relevance and use by financial analysts.

Design/methodology/approach

The study tests the associations between CI, OCI, share returns and financial analyst forecast revisions.

Findings

Results show that comprehensive income is less value-relevant than net income, regardless of reporting location. Changing the reporting location of OCI components to the SoCI does not provide incremental improvement for financial analysts or stock prices. Finally, the paper finds that analysts use OCI components to revise forecasts.

Originality/value

The paper addresses the question of which OCI components should be reported, and the importance of reporting location. The paper extends the examination of OCI components to financial analysts as expert financial report users.

Details

Accounting Research Journal, vol. 31 no. 4
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 29 April 2021

Dae-Kyoo Kim and Yeasun K. Chung

The authors use the extension mechanism provided by the Business Process Model and Notation (BPMN) to define roles, which allows roles to be fully aligned with the BPMN…

Abstract

Purpose

The authors use the extension mechanism provided by the Business Process Model and Notation (BPMN) to define roles, which allows roles to be fully aligned with the BPMN standard. The authors describe how a pattern can be defined in terms of roles and present the formal semantics of pattern realization and refinement to support systematic reuse of patterns in business process development.

Design/methodology/approach

It is widely agreed that the use of business process patterns improves the efficiency and quality of business process development. However, few techniques are available to describe business process patterns at an appropriate level of abstraction to facilitate the reuse of patterns. To address this, this paper presents the role-based Business Process Model and Notation (R-BPMN), an extension of BPMN for abstract modeling of business process patterns based on a novel notion of role.

Findings

The authors apply R-BPMN in case studies for pattern realization and refinement and discuss tool support via an existing tool. The case studies demonstrate the practical benefits of R-BPMN in capturing pattern variability and facilitating pattern reuse.

Practical implications

The findings imply a potential impact of R-BPMN on practical benefits when it is supported at the metamodel level in tool development.

Originality/value

This study addresses the need for abstract modeling of process patterns at the metamodel level, which facilitates the formalization of pattern variability and tool development to support various realizations of process patterns at the model level.

Details

Business Process Management Journal, vol. 27 no. 5
Type: Research Article
ISSN: 1463-7154

Keywords

Abstract

Details

Decolonising Sambo: Transculturation, Fungibility and Black and People of Colour Futurity
Type: Book
ISBN: 978-1-78973-347-1

Article
Publication date: 13 July 2015

Ernestine Ndzi

The purpose of this paper is to investigate the nature of advice that the remuneration consultants offer to the companies on executive pay. It explores how the advice…

783

Abstract

Purpose

The purpose of this paper is to investigate the nature of advice that the remuneration consultants offer to the companies on executive pay. It explores how the advice offered affects the level of executive remuneration. Furthermore, it investigates whether the nature of advice offered forms part of the reasons why remuneration consultants have been criticised to be correlated with high executive pay.

Design/methodology/approach

This paper analysis the data obtained from interviewing remuneration consultants from prominent consultancy firms that operate in the UK and the USA.

Findings

This paper demonstrates that remuneration consultants’ advice on executive remuneration is not always objective. The nature of advice depends on whether the consultants have a balance of portfolio of companies (self-interest) or whether they have the courage to stand up to confrontations from the executives (fear of executives). This study shows that the purpose of using remuneration consultants in advising on executive remuneration is defeated. Also, the practice pushes up pay levels.

Research limitations/implications

The research focused on large consultancy firm operating in the UK and/or the USA. Access to the participants was very difficult due to their busy schedules.

Practical implications

This paper demonstrates the effect that lack of best practice on benchmarking is partly responsible for the high executive pay levels.

Social implications

This paper will inform companies on the nature of advice that remuneration consultant’s offer and its effect on pay levels. Secondly, it will provide the shareholders with vital information they require to vote on remuneration policy in the annual general meeting.

Originality/value

This paper demonstrates the effect that lack of best practice on benchmarking is partly responsible for the high executive pay levels. This paper will inform companies on the nature of advice that remuneration consultant’s offer and its effect on pay levels. Secondly, it will provide the shareholders with vital information they require to vote on remuneration policy in the annual general meeting. Lastly, it informs policymakers on the grey areas of practice that requires best practice.

Details

International Journal of Law and Management, vol. 57 no. 4
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 29 January 2020

Esther Castro, M. Kabir Hassan, Jose Francisco Rubio and Zairihan Abdul Halim

This paper updates the literature regarding the performance of constrained US mutual funds by looking at the relative performance of Christian mutual funds, socially…

Abstract

Purpose

This paper updates the literature regarding the performance of constrained US mutual funds by looking at the relative performance of Christian mutual funds, socially responsible funds and Islamic funds. This paper aims to rank the performance of religious and ethical investment funds.

Design/methodology/approach

This study uses monthly returns from 2005 to 2015 to perform traditional asset pricing models as well as data envelopment analysis to determine rank.

Findings

Islamic mutual funds outperform socially responsible funds, which then outperform Christian-based mutual funds; these results are also consistent during the latest 2007-2008 crisis period. The results are robust to different performance metrics and benchmarks. Moreover, this paper reports a significant amount of money “left on the table” by investing in constraint funds and disregarding the sin industry which shows an ethical dilemma for investors.

Practical implications

Investors who seek to invest morally/ethically can be informed of the cost of doing so. They can also compare portfolio with others that have similar holdings and constraints.

Originality/value

This paper not only includes Christian mutual funds in the research but also provides the performance of all constrained assets. It also compares religious funds with “SIN” industry, and thus quantifies the cost of “doing right.”

Details

Journal of Islamic Accounting and Business Research, vol. 11 no. 6
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 21 February 2020

Diego Guillen, Diego Gomez, Ingrid Hernandez, Daniela Charris, Juan Gonzalez, Daniel Leon and Marco Sanjuan

The purpose of this paper is to provide a comprehensive methodology and a case study about the successful integration of FCA with continuous improvement tools for…

Abstract

Purpose

The purpose of this paper is to provide a comprehensive methodology and a case study about the successful integration of FCA with continuous improvement tools for strategic decision-making processes. Reliable knowledge of the condition of tangible assets and their ability to fulfill their target activities over time are required for an assertive strategical decision process. Facility condition assessment (FCA) is a recognized methodology that allows the systematic evaluation of this performance. For those companies whose primary objective is the production of goods, decisions associated with improvements on the productive system or re-adaptation of existing assets may also require the implementation of alternative methodologies, with a direct impact on the indicators of the company and therefore on the FCA.

Design/methodology/approach

This study presents a methodology for the integration of FCA and lean manufacturing (LM) as a tool in strategic decision-making process that involves the integration of continuous improvement processes or significant changes in the production process, in which the condition of the installation impacts decisively the productivity of the system.

Findings

The results of the implementation on an insecticide and herbicide production plant indicate an increase of 33 per cent in the capacity of the formulation process and over 20 per cent reduction in the internal quality claims associated with the packaging system.

Practical implications

Those methodological stages are applicable to facilities in which the FCA shows the need for significant reconditioning of assets, the need to increase the efficiency and/or the production capacity. This methodology integrates elements of continuous improvement and redesign of production systems.

Originality/value

The original value of this paper is oriented to the capacity to integrate different FCA and LM tools through the company indicators of productivity key performance indicators and, in addition, of a comprehensive illustration based on a study case.

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