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Article
Publication date: 2 March 2022

Rosa Esteban-Arrea and Nicolas Garcia-Torea

This paper aims to study companies’ strategic responses to regulative institutional pressures on sustainability reporting. Particularly, it investigates the role of…

Abstract

Purpose

This paper aims to study companies’ strategic responses to regulative institutional pressures on sustainability reporting. Particularly, it investigates the role of multiple stakeholder demands in shaping corporate responses to Law 11/2018 that transposes the EU Non-Financial Reporting Directive in Spain.

Design/methodology/approach

Informed by Oliver’s framework, the study analyzes the 2018 non-financial information of Spanish listed companies mandated to report under Law 11/2018 to explore the relationship between adopting a particular strategic response and companies’ stakeholder configuration.

Findings

Companies facing multiple stakeholder pressures tend to use a compromise strategy favoring the disclosure of relevant topics to a specific stakeholder type. Specifically, environmentalists are the most influential stakeholder in determining the coverage of sustainability topics to the detriment of other stakeholders when companies suffer from regulatory pressures.

Research limitations/implications

The study contributes to disentangling the factors determining how companies respond to sustainability reporting regulation. Future research could perform longitudinal and large multinational analyses to study the evolutionary process of corporate responses.

Practical implications

The study is relevant to managers and policymakers as it highlights that sustainability reporting regulation should promote the coverage of relevant topics to less influential stakeholders.

Social implications

The study explores the extent to which current sustainability reporting regulation can increase transparency on sustainability issues for all stakeholders.

Originality/value

In contrast to previous literature exploring the extent to which firms comply with regulation, the study considers that companies can respond more actively to mandatory sustainability reporting requirements.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 2 September 2019

Uttam Kumar Khedlekar and Priyanka Singh

For smooth running of business affairs, there needs to be a coordination among manufacturer, collector and retailer in forward and reverse supply chain. This paper handles…

Abstract

Purpose

For smooth running of business affairs, there needs to be a coordination among manufacturer, collector and retailer in forward and reverse supply chain. This paper handles the problem of making pricing, collecting and percentage sharing decisions in a closed-loop supply chain. The purpose of this paper is to examine the effect of responsibility sharing percentage on the profits of a manufacturer, a retailer and a collector. The paper further aims to understand the mutual interactions among decision variables and profit functions. It also determines the optimal selling price, optimal time, wholesale price, sharing percentage and optimal return rate in such a manner that the profit function is maximized.

Design/methodology/approach

The authors presented a three-echelon model consisting of a manufacturer, a retailer and a collector in the closed-loop supply chain and optimized the profits of each supply chain member. The authors introduced SRR models for the remanufacturing by providing some percentage of physical and financial support to the collector. Optimization techniques have been applied to obtain optimal solutions. Numerical examples and graphical representations of the optimal solutions are provided to illustrate the model.

Findings

This study stresses on profitable value retrieval from returned products, and it discusses how responsibility sharing can improve profitability and reduce the workload of an individual. In total, three main results are found. First, sharing and coordination among chain members can improve collector’s profit. Second, supply chain performance may also improve over time. Third, the profit of each member of the supply chain increases with an increase in sharing percentage up to a certain limit. So, the manufacturer can share the responsibility of the collector under a fixed limit.

Research limitations/implications

The main limitation of this model is that there is no difference between manufactured and remanufactured products. There are many correlated issues that need to be further investigated. The future study in this direction may include multi-retailer, stochastic demand patterns.

Practical implications

It is directly utilized by supply chain industries in which coordination among chain members is still needed to maximize profits. This information enables the manufacturer to assist the collector financially or physically for the proper management of the three-layer supply chain. The present work will form a guideline to choose the appropriate parameter(s) and mathematical technique(s) in different situations for remanufacturable products.

Social implications

From the management point of view, this study delivers the strongest result to remanufacturing companies and for whom effective and efficient coordination among chain members is vital to the overall performance of the supply chain.

Originality/value

There are very few studies that consider the remanufacturing of used products under a fixed time period. The authors considered selling price-sensitive and time-dependent exponentially declining demand. This model is developed by considering all possible help to a collector from manufacturer to collect used products from consumers. This research complements past research by showing coordination among supply chain members within a fixed time horizon.

Details

Journal of Advances in Management Research, vol. 16 no. 5
Type: Research Article
ISSN: 0972-7981

Keywords

Article
Publication date: 17 December 2018

A. Vivek, K. Shambavi and Zachariah C. Alex

This paper aims to focus on research work related to metamaterial-based sensors for material characterization that have been developed for past ten years. A decade of…

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Abstract

Purpose

This paper aims to focus on research work related to metamaterial-based sensors for material characterization that have been developed for past ten years. A decade of research on metamaterial for sensing application has led to the advancement of compact and improved sensors.

Design/methodology/approach

In this study, relevant research papers on metamaterial sensors for material characterization published in reputed journals during the period 2007-2018 were reviewed, particularly focusing on shape, size and nature of materials characterized. Each sensor with its design and performance parameters have been summarized and discussed here.

Findings

As metamaterial structures are excited by electromagnetic wave interaction, sensing application throughout electromagnetic spectrum is possible. Recent advancement in fabrication techniques and improvement in metamaterial structures have led to the development of compact, label free and reversible sensors with high sensitivity.

Originality/value

The paper provides useful information on the development of metamaterial sensors for material characterization.

Details

Sensor Review, vol. 39 no. 3
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 14 December 2021

Virupaxi Bagodi and Biswajit Mahanty

Managerial decision-making is an area of interest to both academia and practitioners. Researchers found that managers often fail to manage complex decision-making tasks…

Abstract

Purpose

Managerial decision-making is an area of interest to both academia and practitioners. Researchers found that managers often fail to manage complex decision-making tasks and system thinkers assert that generic structures known as systems archetypes help them to a great deal in handling such situations. In this paper, it is demonstrated that decision makers resort to lowering of goal (quick-fix) in order to resolve the gap between the goal and current reality in the “drifting the goals” systems archetype.

Design/methodology/approach

A real-life case study is taken up to highlight the pitfalls of “drifting the goals” systems archetype for a decision situation in the Indian two-wheeler industry. System dynamics modeling is made use of to obtain the results.

Findings

The decision makers fail to realize the pitfall of lowering the goal to resolve the gap between the goal and current reality. It is seen that, irrespective of current less-than-desirable performance, managers adopting corrective actions other than lowering of goals perform better in the long run. Further, it is demonstrated that extending the boundary and experimentation results in designing a better service system and setting benchmarks.

Practical implications

The best possible way to avoid the pitfall is to hold the vision and not lower the long term goal. The managers must be aware of the pitfalls beforehand.

Originality/value

Systems thinking is important in complex decision-making tasks. Managers need to embrace long-term perspective in decision-making. This paper demonstrates the value of systems thinking in terms of a case study on the “drifting the goals” systems archetype.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 27 January 2012

Yong Li and Mancang Wang

Owing to the importance of the efficiency of commercial banks, the aim of this paper is to find the relationship between capital regulation, monetary policy and the…

Abstract

Purpose

Owing to the importance of the efficiency of commercial banks, the aim of this paper is to find the relationship between capital regulation, monetary policy and the asymmetric effects of the commercial banks' efficiency.

Design/methodology/approach

First, the paper makes a static profit model of commercial banks with double constraints and then makes a proposition with numeric simulation.

Findings

In this paper, the author finds it unreasonable to calculate the commercial banks' cost and profit efficiency by SFA (DEA) directly, as there is no evidence that indicates the linearity relationship among them. Hence, more complicated solutions should be introduced.

Research limitations/implications

The rate of non‐performing loans (NPL) is inversely proportional to the commercial banks' cost and profit efficiency and capital adequacy ratio (CAR) and statutory reserve ratio (SRR) show a nonlinear relationship between commercial banks' cost and profit efficiency. Hence, the paper defines the different influences of commercial banks' efficiency imposed by CAR and SRR as the asymmetric effects of commercial banks' efficiency.

Practical implications

The nonlinear relationship is found based on improved Kopecky and VanHoose, so excessive regulation has harmful effects on the commercial banks. The reasonable capital regulation and other prudential supervision measures should be emphasized.

Originality/value

First, the paper gets its proposition through the improved KV model, which displays a new perception on analyzing this problem. Second, the nonlinear relationship is discovered by this new model and the empirical results show the nonlinear relationship further.

Details

China Finance Review International, vol. 2 no. 1
Type: Research Article
ISSN: 2044-1398

Keywords

Article
Publication date: 4 July 2016

Antonios X. Lalas, Nikolaos V. Kantartzis and Theodoros D. Tsiboukis

Wireless power transfer (WPT) is deemed as an emerging technology with exciting applications, like wireless charging devices, and electric vehicles, whereas metamaterials…

Abstract

Purpose

Wireless power transfer (WPT) is deemed as an emerging technology with exciting applications, like wireless charging devices, and electric vehicles, whereas metamaterials exhibit exceptional properties. For every WPT system that occupies coupled magnetic resonances, it is also mandatory to involve resonators. The purpose of this paper is to introduce a new interdigitated split-ring resonator (I-SRR) as the basic part of a WPT system, pursuing advanced levels of efficiency.

Design/methodology/approach

A novel WPT system, which exploits I-SRRs as its elementary blocks, is comprehensively examined. The analysis investigates the distance between the modules, the distance between transmitting and receiving components as well as the geometrical features of the structure. Several numerical data derived via the finite element method unveil the merits of the featured configuration.

Findings

The proposed arrangement reveals a noteworthy enhancement of the power delivered to the load and a promising tuning of the operational frequency via the interdigitated topology. Several parametric studies clarify the principal characteristics of the proposed setup, facilitating the design of high-end systems. In particular, the distance between the resonators and the port loops affect the matching of the input and output ports, allowing optimisation of power efficiency, while the length of the I-SRR gap can determine the operational frequency.

Originality/value

Development of a WPT system, which utilises I-SRRs as its key elements. Incorporation of metamaterials into WPT technology. Efficiency enhancement of WPT systems and alternative design via geometrical modifications. The necessity of lumped elements to implement the WPT resonators is eliminated by utilising split-ring resonators components, enabling compactness in several implementations.

Details

COMPEL: The International Journal for Computation and Mathematics in Electrical and Electronic Engineering, vol. 35 no. 4
Type: Research Article
ISSN: 0332-1649

Keywords

Article
Publication date: 9 September 2021

Nazir Muhammad Abdullahi, Qiangqiang Zhang, Saleh Shahriar, Sokvibol Kea and Xuexi Huo

This paper aims to derive the time-varying relative export competitiveness (REC) of the Nigerian cocoa sector against Nigeria’s share of world agricultural exports…

Abstract

Purpose

This paper aims to derive the time-varying relative export competitiveness (REC) of the Nigerian cocoa sector against Nigeria’s share of world agricultural exports (REC_WA) and world merchandise exports (REC_WM) from 1995 to 2018. By concentrating on different factors such as demand and supply capacity, price factors and exchange rate, the authors examine the determinants of REC.

Design/methodology/approach

The authors calculated three different REC indexes. The authors also developed the relative symmetric export competitiveness index for comparative advantage calculation and avoiding the possible bias. The determinants of REC for Nigerian cocoa were captured using the short-run regression (SRR) model.

Findings

The study showed that Nigeria’s cocoa exports are still competitive despite experiencing some declining stages. Based on the SRR model, higher per capita income had a positive effect on the REC, while higher domestic prices significantly reduced the REC of cocoa. Further, the African Growth Opportunity Act agreement adversely affected the REC of cocoa.

Originality/value

This study provides a foundation for future research and enhances the literature on agricultural trade. This research makes a few contributions both from a scientific and a policy perspective. First, it is the first study on the REC analysis for the Nigerian cocoa industry. Second, a wide range of comparisons of REC among the world’s largest cocoa exporters was provided following implications of the various economic policies and local policy strategies. Third, the latest 24-year data sets were covered.

Article
Publication date: 3 April 2019

Zhen Li, Xiaoli Zhao, Dezhi Zheng, Tingjian Wang, Le Gu and Liqin Wang

This study aims to evaluate the rheological properties of aviation lubricating oil under conditions of heavy load, high speed and high temperature and the applicability of…

Abstract

Purpose

This study aims to evaluate the rheological properties of aviation lubricating oil under conditions of heavy load, high speed and high temperature and the applicability of the classical rheological model under severe conditions.

Design/methodology/approach

A Chinese aviation lubricating oil was used and its traction curves were obtained using a new two-disk tribotester. Its rheological parameters were calculated based on empirical formulae. Moreover, the traction force was calculated based on the classical Eyring rheological model.

Findings

The traction curves are obtained with respect to contact pressure, temperature and rolling speed. The rheological parameters are significantly influenced by environmental factors, especially viscosity. The traction force calculated using the Eyring model is consistent with the experimental results.

Originality/value

A novel two-disk tribotester was designed using a gas bearing and speed–force closed-loop control to ensure measurement accuracy. The mechanism of rheological properties was analyzed and the applicability of the classical rheological model under severe conditions was verified. It provided an experimental and theoretical basis for expanding the application of classical rheological models under extreme conditions.

Details

Industrial Lubrication and Tribology, vol. 71 no. 4
Type: Research Article
ISSN: 0036-8792

Keywords

Article
Publication date: 1 December 2001

Carolan McLarney

The literature on strategic planning has examined the process of planning in some detail, but most of it has ignored the external environment in its discussion. In the…

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Abstract

The literature on strategic planning has examined the process of planning in some detail, but most of it has ignored the external environment in its discussion. In the studies that have looked at the linkage between the environment and the strategic planning process, the strategic planning process has been treated like a black box. The literature does not delve into the box and examine the linkage between the environment and the characteristics (components and context) of the strategic planning process, but rather it has only looked at a simple relationship between the environment and this entity called the strategic planning process. It is this omission that is addressed in this study. This paper suggests that there is a need to open the black box and examine the relationship between the characteristics of the strategic planning process and the external environment of the organisation.

Details

Management Decision, vol. 39 no. 10
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 1 July 2006

Nikolaos V. Kantartzis and Theodoros D. Tsiboukis

The paper seeks to investigate the precise time‐domain modelling and broadband performance optimisation of 3D EMC structures formed by composite left‐handed metamaterials.

Abstract

Purpose

The paper seeks to investigate the precise time‐domain modelling and broadband performance optimisation of 3D EMC structures formed by composite left‐handed metamaterials.

Design/methodology/approach

A frequency‐dependent alternating‐direction implicit finite‐difference time‐domain method is introduced. Developing a class of multi‐directional curvilinear schemes for double‐negative media, the unconditionally stable algorithm forms robust lattice tessellations and provides advanced models complicated media interfaces. Moreover, the erroneous refractions at the metamaterial boundaries are systematically analysed through dynamic stencil configurations and powerful perfectly matched layer absorbers.

Findings

The paper finds that the proposed technique leads to convergent discretisations that resolve all propagation bandwidths and enhances the design of promising periodical devices loaded by substrates of thin wires and split‐ring resonators. Furthermore, its versatile character subdues dispersion deficiencies far beyond the usual stability criteria. Numerical validation, addressing various up‐to‐date EMC devices like coupled antennas, waveguides, high‐pass filters and absorber linings in test facilities, confirms the merits of the algorithm.

Originality/value

The novel methodology offers an advanced nodal control process which drastically suppresses the serious dispersion errors of existing approaches as time‐step exceeds the Courant limit. The resulting grids can support coarse resolutions, while the general curvilinear framework, along with the ADI rationale, allows the accurate approximation of demanding permittivity and permeability constitutive profiles. Hence, high accuracy and confined computational overhead are achieved without the need of laborious assumptions.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 25 no. 3
Type: Research Article
ISSN: 0332-1649

Keywords

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