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Book part
Publication date: 18 September 2018

L. F. Carver

The measurement of gender in health research often consists of the substitution of the word “gender” in a question that is really asking about sex (physiological…

Abstract

Purpose

The measurement of gender in health research often consists of the substitution of the word “gender” in a question that is really asking about sex (physiological characteristics). When gender roles and expressions are actually measured it is normally with a tool such as the Bem Sex Role Inventory (BSRI), which is time-consuming to complete and requires expertise to analyze. This study introduces a brief gender measure: a categorical, single-item, self-report, gender measure (SR-Gender), and demonstrates the validity and usability of this new tool.

Methodology/approach

The SR-Gender was validated in two studies. Participants in Study One were 137 undergraduates. Concurrent criterion validity was assessed by an analysis comparing responses to the SR-Gender and the BSRI and an open-ended gender question. The goal was to ascertain whether the gender identities that these students reported in the SR-Gender were consistent with the classifications obtained on other gender measurement tools. In the second study, the SR-Gender was used with a group of adults over 65 years old in a study of aging with illness.

Findings

This study established that the SR-Gender classifications of gender identity were consistent with the results obtained by the open-ended gender question and more complex BSRI measure. The SR-Gender was easily understood and used by younger and older adults, and resulted in nuanced gender classifications.

Research limitations/implications

The SR-Gender takes seconds to complete and provides health researchers with categorical gender classifications that can then be used in analysis of health outcomes, separately or in tandem with physiological sex. It treats masculinity and femininity as independent constructs and includes the potential for androgynous and undifferentiated responses. It is not recommended for in-depth gender research due to the simplicity of the tool.

Originality/value

This chapter introduces the SR-Gender, a simple, quick, and easy-to-use gender measure that could transform health research from paying lip service to gender to actual gender classification, allowing researchers to directly explore the impact of gender identity on health, separately or interacting with other social determinants of health.

Details

Gender, Women’s Health Care Concerns and Other Social Factors in Health and Health Care
Type: Book
ISBN: 978-1-78756-175-5

Keywords

Book part
Publication date: 1 August 2017

Terence A. Brown, Douglas C. Friedman and Zinaida Taran

The purpose of this chapter is to examine the phenomenon of “showrooming” in which shoppers use mobile devices in retail stores to check prices and other data on products…

Abstract

Purpose

The purpose of this chapter is to examine the phenomenon of “showrooming” in which shoppers use mobile devices in retail stores to check prices and other data on products that they then may buy online.

Methodology/approach

We conducted depth interviews with 50 consumers, 13 small retailers, and 6 large retailers.

Findings

We identified four distinct behavioral groups of customers and six strategies small retailers are currently using or could use to address the potential problems showrooming can create. We also identified a new type of reference pricing.

Research limitations/implications

This research provides a guide researchers can use in further work on showrooming. The research consists of depth interviews. It is possible that other types of retailers may have developed other strategies not identified here or that a larger number of non-student participants would have identified other categories, though differences between students and non-students in our sample were not noteworthy.

Practical implications

This chapter provides a practical guide to small retailers as to how they can deal with the growing practice of showrooming, helping them to choose strategic responses based on the types of consumers they serve.

Originality/value

This is one of the first papers to be published in an academic journal on the value of showrooming. It provides a typology of consumers grouped by their behavior, that is, how and why they engage or don’t engage in showrooming. This can help academic researchers in future research as well as managers of small retail businesses. We also identified a new, third type of reference pricing.

Details

Qualitative Consumer Research
Type: Book
ISBN: 978-1-78714-491-0

Keywords

Book part
Publication date: 4 September 2019

Christine A. Hemingway

My approach comprises two main points. I begin by reiterating my proposed argument that corporate social responsibility develops within organisations, over time, in four…

Abstract

My approach comprises two main points. I begin by reiterating my proposed argument that corporate social responsibility develops within organisations, over time, in four general phases and that practitioner attitudes are moving away from the dominant phase of social responsibility (SR) as public relations activity (Hemingway, 2013). The financial crash of 2008 was the catalyst for this marked gear shift in the awareness of organisational ‘ethics’ and ‘morality’ (SR) that was previously confined to the concerns of the business ethics scholars. Second, I contend that the legitimacy and credibility of SR in business schools is lagging behind that shift due to misunderstandings about its relevance, the obsession with performance metrics and a lack of political will in some cases. In the final part of this article, I suggest ways forward for research, teaching and practice.

Details

The Next Phase of Business Ethics: Celebrating 20 Years of REIO
Type: Book
ISBN: 978-1-83867-005-4

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Article
Publication date: 16 November 2021

Anupama Prashar

The past sustainability literature on the effects of nonfinancial disclosures on a firm's performance is highly fragmented. Thus, the authors raise the following research…

Abstract

Purpose

The past sustainability literature on the effects of nonfinancial disclosures on a firm's performance is highly fragmented. Thus, the authors raise the following research questions to test potential differences: Is sustainability reporting (SR) based on the Global Reporting Initiative (GRI) or other systematic reporting framework associated with firm performance? Does quality or level of SR impact firm performance? Do firm-, industry- and country-level factors moderate the effect of SR on firm performance? Does the presence of publication bias affect this relationship?

Design/methodology/approach

Meta-analysis technique suggested by Hedges & Olkin (1985) was used to analyze a sample of 98 effect sizes reported in 60 studies published between 2010 and 2020 studying SR–performance associations. Meta-regression and subgroup analyses were used to investigate the moderating variables accounting for this heterogeneity in the relationship.

Findings

Results reveal that level and quality of SR influence the market-, accounting- and operational-based measures of firm performance. Meta-regression results depict that for large, matured firms, or the ones with institutional investors as board members or the ones that actively participate SR quality awards, SR translates better into firm performance. Subgroup analyses demonstrate that the SR–firm performance relationship is moderated by the corporate governance (CG) system of the country and the firm's affiliation to environmentally sensitive industries.

Originality/value

These findings extend theoretical and practical understanding on effects of corporate sustainability communications on performance.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 16 June 2022

Honggang Gao

The purpose of this paper is to study the control strategy of transition mode of the stopped-rotor (SR) aircraft under the condition of redundant control and complex…

Abstract

Purpose

The purpose of this paper is to study the control strategy of transition mode of the stopped-rotor (SR) aircraft under the condition of redundant control and complex aerodynamic characteristics.

Design/methodology/approach

This paper first proposes a transition strategy for the conversion between helicopter mode and fixed-wing mode. Then, aiming at the redundancy of the two control systems in the transition process, a control model is proposed, which greatly simplifies the control in conversion mode. Then, to facilitate the design of the control system, the Takagi-Sugeno model of the SR aircraft in transition mode is established. Finally, an explicit model tracking and tuning parameter stability augmentation control system is designed, so that the SR aircraft has a good stability during the transition process. Then, the outer loop control system of transition flight is designed.

Findings

The simulation results show that the control strategy proposed in this paper can realize the mode conversion well. It lays a solid foundation for the subsequent engineering flight test for the SR aircraft.

Originality/value

The work done in this paper provides ideas and methods for the flight control system design of SR aircraft in transition mode. The method of designing control model to solve the coordination of redundant control system is also applicable for other multimode aircraft, which provides a simple and convenient method for the multimode aircraft control.

Details

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

Keywords

Article
Publication date: 11 August 2021

Geoffrey Injeni, Musa Mangena, David Mathuva and Robert Mudida

This paper aims to examine the factors influencing the level of disclosures of sustainability (SR) and integrated report (IR) information in a developing country context…

Abstract

Purpose

This paper aims to examine the factors influencing the level of disclosures of sustainability (SR) and integrated report (IR) information in a developing country context, with particular reference to Kenya.

Design/methodology/approach

The study uses a panel data set of 419 firm-year observations of listed companies in Kenya covering the period 2010 through 2018. Data are collected from the annual reports and analysed using a generalized estimations equation model.

Findings

The results reveal that there is momentum towards newer reporting frameworks in Kenya with substantial IR and SR disclosures in their annual reports. The results also show that level of SR and IR disclosures is influenced by both agency-related factors (board gender diversity, audit committee independence, block ownership and the presence of foreign ownership). Additionally, institutional-related factors (regulatory pressure and promotional efforts of regulatory and professional bodies [reporting excellence awards]) influence the disclosures.

Practical implications

The results highlight that initiatives such as those led by the regulatory and professional bodies in Kenya are effective in motivating companies to enhance disclosures. Thus, regulators and professional bodies might need to continue and even intensify their efforts. These results have implications for further research as they show that SR and IR disclosures are influenced by similar factors.

Social implications

The study has the potential to contribute to the ongoing initiatives and discussions on the adoption of IR by firms in Africa as spearheaded by the African Integrated Reporting Council.

Originality/value

To the best of the knowledge, the study is, perhaps, the first to examine both SR and IR disclosures at the same study allowing comparison of the extent and drivers of the two disclosures. Moreover, examining the institutional-related factors in a single country has not been done in prior literature, and so this is an innovation.

Details

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

Keywords

Article
Publication date: 11 October 2021

Nurmadi Harsa Sumarta, Mugi Rahardjo, Kingkin Kurnia Trio Satriya, Edy Supriyono and Prihatnolo Gandhi Amidjaya

This paper aims to find empirical evidence of bank ownership structures on bank reputation through the mediating role of sustainability reporting (SR) in Indonesian banking sector.

Abstract

Purpose

This paper aims to find empirical evidence of bank ownership structures on bank reputation through the mediating role of sustainability reporting (SR) in Indonesian banking sector.

Design/methodology/approach

This paper uses purposive sampling to obtain 279 observations from 43 listed banks in Indonesia Stock Exchange during 2012–2018. This study uses structure equation modelling analysis in the AMOS software and intervening test from the Sobel test to investigate the direct and indirect effect in this research model.

Findings

The empirical results evidence: foreign, government and public ownership exhibit significant positive effect on SR but not with family ownership; SR positively affects bank reputation; SR appears as a mediator in which foreign, government and public ownership have a positive effect on the bank reputation through the indirect effect of SR while family ownership exhibits insignificant result.

Practical implications

The practical contribution of this study is that SR is proven to increase bank reputation through the legitimation from the public, so the management must properly pay attention by publishing this report.

Originality/value

This study provides several novelties to the literature: SR is used as a mediator in the relationships between bank ownership and reputation in which there is very limited studies investigating these aspects, especially in Indonesia. In addition, most SR studies in Indonesia still focus on SR determinants rather than its impact; customer deposits are used as a measurement basis of the bank reputation as it reflects better the trust and perception of the market so that it is relevant with the reputation level.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 23 September 2021

Ika Permatasari and I Made Narsa

This research is motivated by the development of dialogue and debate regarding company reporting in the form of sustainability reporting (SR) – which is separate from the…

Abstract

Purpose

This research is motivated by the development of dialogue and debate regarding company reporting in the form of sustainability reporting (SR) – which is separate from the annual report (AR) – or integrated reporting (IR). Research into SR and IR is still fascinating, and this study addresses the debate about them. This study aims to examine which of the two reports is more valuable for investors, and also examine whether IR has value relevance because the information in the IR could reinforce the importance of the accounting information.

Design/methodology/approach

As with previous studies, we adopted a valuation approach – the Ohlson model – to assess the value relevance of non-financial information (in the form of SR/IR) and financial information. As a preliminary study, we used non-financial information as a binary variable, i.e. a group of companies that issue sustainability reports and a group of companies that issue integrated reports. Therefore, they complement and interact with the financial statements’ information. This paper used panel data consisting of 931 firm-years of SR issuers and 922 firm-years of IR issuers in Europe and Africa in the period from 2005 to 2019.

Findings

The results showed that SR had a higher value relevance than IR. However, when the authors interact the corporate reporting form with the accounting information, IR had value relevance because the information contained in the IR could reinforce the importance of the accounting information.

Practical implications

This study will support regulators in various countries to monitor the reporting practices of companies in those countries. The results of this study provide evidence that sustainability reports get a higher response than integrated reports. However, when interacted with the accounting variables, information in the IR is considered to be more relevant than that found in the SR. Therefore, it is hoped that the results of this study will help the International Integrated Reporting Council (IIRC) in reviewing IR practices around the world so that the implementation of IR practices can be realized in accordance with the mission that the IIRC wants to achieve.

Originality/value

Research into the value relevance of SR and IR has been carried out by several previous researchers separately, but to the best of the author’s knowledge, there are no studies comparing the value relevance of the two.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 9 September 2021

Amit Mittal, Harveen Bhandari and Pawan Kumar Chand

The purpose of this study is to examine how the anticipated positive evaluation of a tourist’s social media posts by significant others, known as social return (SR)…

Abstract

Purpose

The purpose of this study is to examine how the anticipated positive evaluation of a tourist’s social media posts by significant others, known as social return (SR), impacts the memorable tourism experience (MTE) and how this evaluation influences the revisit intention and recommend intention (operationalized dimensions of behavioral intention-BI).

Design/methodology/approach

The relationship among SR, MTE and BI was measured using established scales that were assessed for reliability and validity. Structural equation modeling was applied to the data collected from 316 respondents who had visited a heritage site.

Findings

The findings indicate that SR significantly impacts MTE and BI and MTE partially mediates the relationship between SR and BI. However, the impact of SR on revisit intention is weak despite being statistically significant.

Research limitations/implications

This paper seeks to extend the SR concept introduced in tourism and hospitality literature in 2018. This study validated the scale in a new context while retaining the inviolability of the scale by including a world heritage site. This study used an extended version of the MTE scale and an adapted version of the BI scale. The use of these three scales together is an attempt to examine the symbolic nature of social media posts that can generate perceptions regarding the memorability of the tourist’s visit.

Originality/value

SR is a relatively new construct and has been very sparsely studied with no known study linking SR, MTE and BI.

Details

International Journal of Culture, Tourism and Hospitality Research, vol. 16 no. 1
Type: Research Article
ISSN: 1750-6182

Keywords

Article
Publication date: 7 October 2021

Susana Fonseca and Joana Lobo Fernandes

Providing higher education institutions (HEIs) with a tool for self-assessing their social responsibility (SR) that generates the information and knowledge necessary to a…

Abstract

Purpose

Providing higher education institutions (HEIs) with a tool for self-assessing their social responsibility (SR) that generates the information and knowledge necessary to a strategic approach to adopting the Green Paper recommendations about the SR of HEIs. Setting out the collaborative policy development process to construct the tool “Indicators of SR of HEIs” (ISRHEI).

Design/methodology/approach

After a literature review, including self-assessment (SA) tools and leading guidelines, a working group of 24 Portuguese HEIs was created to co-construct the ISRHEI tool, which was then subject to validation in a pilot study.

Findings

There are 34 indicators in the ISRHEI tool, structured by sequential levels according to the HEI alignment with SR (policies, procedures, practices and monitoring along a strategic continuum) hoping to achieve impacts on the organisational, educational, cognitive and social level.

Originality/value

This is an innovative and national policy development process for SR in Portugal. It gives insights into guiding documents, SA indicators for SR and the process of developing consensus on this topic amongst 24 HEIs in Portugal. The ISRHEI tool is tailored to the specific characteristics and level of development of HEIs.

Details

International Journal of Sustainability in Higher Education, vol. 23 no. 4
Type: Research Article
ISSN: 1467-6370

Keywords

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