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Article
Publication date: 9 September 2022

Mohammad Mehralian, Ahmadreza Fallahfaragheh and Mohammad Khajeh Mehrizi

This study aims to investigation of the guar gum-manganese dioxide (GG/MnO2) nanocomposite (NC) synthesized using an environment-friendly method and the degradation of reactive…

Abstract

Purpose

This study aims to investigation of the guar gum-manganese dioxide (GG/MnO2) nanocomposite (NC) synthesized using an environment-friendly method and the degradation of reactive yellow (RY 145) dye in the UV system.

Design/methodology/approach

Characterization of the GG/MnO2 NCs were conducted using field emission scanning electron microscopy, X-ray diffraction and Fourier-transform infrared spectroscopy. Experiments were conducted using a 1 L glass reactor coupled with Ultraviolet (UV-C) blue light bulb of wavelength 250 nm and power of 8 W.

Findings

The NC (2.25 g/L) displayed high RY 145 dye degradation (81%) with 10 mg/L of concentration at pH 3. The coefficient of determination (R2 0.99) also depicted that the model fits the experimental data. The analysis of variance (ANOVA) showed that the F-values of 464.75, 276.04 and 5.15 are related to the dose of GG/MnO2 NCs, initial concentration of RY 145 dye and solution pH, respectively.

Practical implications

The GG/MnO2 NCs followed by photo oxidation process (UV-process) could be used to degrade the RY 145 dye from synthetic wastewater.

Originality/value

There are two main innovations. One is that the novel process is performed successfully for RY 145 dye degradation. The other is that the optimized conditions are obtained by Box–Behnken design. Also, the effects of different variables on the RY 145 dye removal efficiency were investigated.

Details

Pigment & Resin Technology, vol. 53 no. 2
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 13 September 2017

Marsha B. Keune, Timothy M. Keune and Linda A. Quick

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework…

Abstract

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use of voluntary changes has evolved over time. Our future research opportunities consider potential determinants of voluntary changes including strategic incentives, environmental conditions, and manager characteristics, as well as the potential direct or moderating role of corporate governance and auditors on manager use of voluntary changes. They also consider user reactions to voluntary changes. By providing insight into both extant voluntary change research and the contemporary use of voluntary changes, our study informs standards setters who grant managers the ability to exercise this form of accounting discretion, as well as researchers who plan to study accounting choice through voluntary changes.

Details

Journal of Accounting Literature, vol. 39 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Abstract

Details

Contingent Valuation: A Critical Assessment
Type: Book
ISBN: 978-1-84950-860-5

Book part
Publication date: 10 June 2009

Craig J. Russell

Firms and individuals budget or account for dollars, not standardized dollars, squared dollars, squared deviations from mean dollars, or percentage of squared deviations from mean…

Abstract

Firms and individuals budget or account for dollars, not standardized dollars, squared dollars, squared deviations from mean dollars, or percentage of squared deviations from mean dollars – my checking account reports my balance in dollars. In contrast, we have all seen a model dismissed because it “only explained 9% of the variance.” However, the Brogden–Cronbach–Gleser (BCG) model clearly shows that rxy (or

 ) is linearly related to a model's dollar utility to the firm, not  or  . In other words, when rxy (or  ) doubles for a strategic management model designed to predict profit (Y$), then the predicted dollar value added to the firm doubles (e.g., when rxy=0.30 and  , the addition of X2 to the model has increased expected dollar value added to the firm by a factor of 2). Hence, a model that explains only 9% of the variance in Y$ in fact explains 30% of the dollar utility available to be explained in Y$, even though tests of the null hypothesis H0: rxy=0 and  will yield mathematically identical outcomes to tests of  and  . Not surprisingly, I rarely see the BCG model cited in the scholarly management literature, and never see it cited by strategic management scholars. So, I will first demonstrate how the BCG model was originally developed to estimate the value of personnel selection systems, though it also characterizes how the dollar impact of any organizational intervention can be estimated, be it strategic, entrepreneurial, HR-related, etc. I will then make some minor adjustments to show how the model can be applied to more macro, strategic research arenas as well as some of the more interesting implications that are seldom fully appreciated in the current management literature. I will conclude this section with an example of how the BCG model might be applied to a recent strategic management study published in a recent issue of the Academy of Management Journal.

Details

Research Methodology in Strategy and Management
Type: Book
ISBN: 978-1-84855-159-6

Article
Publication date: 1 December 2000

G.G. Chowdhury and Sudatta Chowdhury

A number of digital libraries have been set up in the course of various research and development activities in different parts of the world during the last few years. How do these…

1504

Abstract

A number of digital libraries have been set up in the course of various research and development activities in different parts of the world during the last few years. How do these digital libraries fair in terms of information retrieval features? This paper looks into this question by reviewing the information retrieval features of 20 digital libraries chosen from around the globe. The first part of the paper briefly describes the features of the chosen digital libraries in terms of their nature and content. The second part looks into the information retrieval features of each digital library. Unique features of some digital libraries have been indicated. Major areas of research that would improve the information retrieval features of the future digital libraries have been indicated.

Details

Program, vol. 34 no. 4
Type: Research Article
ISSN: 0033-0337

Keywords

Article
Publication date: 1 February 1986

George Kibedi

According to current forecasts, tourism will become Canada's leading industry by the year 2000 in terms of income, export earnings and employment.

Abstract

According to current forecasts, tourism will become Canada's leading industry by the year 2000 in terms of income, export earnings and employment.

Details

The Tourist Review, vol. 41 no. 2
Type: Research Article
ISSN: 0251-3102

Article
Publication date: 11 November 2009

Ayse Olcay Costello and Thomas G. Costello

To better understand the relationship between the headquarters and subsidiaries of multinational corporations, we introduce and test a theoretical framework that builds on and…

Abstract

To better understand the relationship between the headquarters and subsidiaries of multinational corporations, we introduce and test a theoretical framework that builds on and extends the positive agency theoretic corporate governance literature. Results indicate that there are three types of subsidiary bundles of corporate governance mechanisms that are used by multinational corporations. In addition, the following factors can help predict what type of subsidiary bundle a multinational corporation will use to align the interests of its headquarters with a particular subsidiary: the multinational corporation’s international strategy, its subsidiary’s importance, environmental uncertainty faced by its subsidiary, and its subsidiary’s age.

Article
Publication date: 31 January 2018

Tamer Elshandidy, Philip J. Shrives, Matt Bamber and Santhosh Abraham

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal…

1054

Abstract

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant divergence in the literature specifically: mandatory versus voluntary risk reporting, manual versus automated content analysis, within-country versus cross-country variations in risk reporting, and risk reporting in financial versus non-financial firms. Our paper identifies a number of issues which require further research. In particular we draw attention to two: first, a lack of clarity and consistency around the conceptualization of risk; and second, the potential costs and benefits of standard-setters’ involvement.

Details

Journal of Accounting Literature, vol. 40 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 1 January 2005

Lan Xia and Kent B. Monroe

Abstract

Details

Review of Marketing Research
Type: Book
ISBN: 978-0-85724-723-0

Abstract

Details

Modelling the Riskiness in Country Risk Ratings
Type: Book
ISBN: 978-0-44451-837-8

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