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Article
Publication date: 26 August 2014

Ndwiga Duncan Kariuki, Xiong-Ying Wu, Chang-Chun Gao and Xue-Mei Ding

Clothing quality, performance, safety and health have become important considerations for consumer welfare. Properties of these aspects are encompassed on standards which…

Abstract

Purpose

Clothing quality, performance, safety and health have become important considerations for consumer welfare. Properties of these aspects are encompassed on standards which regulates clothing products reaching consumers. The purpose of this paper is to categorize these aspects in a common platform by suggesting minimum requirements expected on readymade garments from which clothing standards compliance assessment is performed.

Design/methodology/approach

With the aid of standard compliance assessment model, scored Standard Compliance Rate (SCR) values of the discussed properties of clothing standardization are synthesized from a standard compliance matrix, and the compliance of any clothing standards are assessed and assigned a “Standard Compliance Index/Level (SCI/SCL)” ranging from non compliance to full compliance at six levels.

Findings

In reference to the standard compliance assessment model, 12 children and infant clothing standards, three from Kenya and nine from China, and eight protective clothing standards from Kenya, China, Britain and USA, two from each country, were assessed and the compliance level of each standard evaluated and results presented. The results of the study reveal the importance of every aspect of clothing standardization properties to fulfil the requirements of standard compliance assessment whereby, though they meet their role in developing Standard Compliance Index (SCI), they may have different impact depending with the context applied and the scope of every standard.

Research limitations/implications

The selection of standardization parameters and characteristics, and the criteria for scoring some of the Standard Compliance Rating was subjective and may require mutual agreements between relevant bodies. Furthermore, this method can only be applied on clothing standards and not other textile testing standards.

Practical implications

The proposed method can be applied when evaluating and comparing specific clothing standards between bodies or countries. Clothing SCI would be of primary importance as a guide on required clothing quality specifications to designers, manufacturers, standard regulators and consumer welfare bodies.

Originality/value

This research reports the development of an original framework to assess compliance level of any clothing standard using standardization parameters and characteristics considered when determining the quality of a garment. It establishes a theoretical framework of clothing standards compliance assessment, which has not been reported in the literature to date.

Article
Publication date: 12 July 2021

Abbas Khan, Muhammad Yar Khan, Abdul Qayyum Khan, Majid Jamal Khan and Zia Ur Rahman

By testing the weak form of efficient market hypothesis (EMH) this study aims to forecast the short-term stock prices of the US Dow and Jones environmental socially…

Abstract

Purpose

By testing the weak form of efficient market hypothesis (EMH) this study aims to forecast the short-term stock prices of the US Dow and Jones environmental socially responsible index (SRI) and Shariah compliance index (SCI).

Design/methodology/approach

This study checks the validity of the weak form of EMH for both SCI and SRI prices by using different parametric and non-parametric tests, i.e. augmented Dickey-Fuller test, Philip-Perron test, runs test and variance ratio test. If the EMH is invalid, the research further forecasts short-term stock prices by applying autoregressive integrated moving average (ARIMA) model using daily price data from 2010 to 2018.

Findings

The research confirms that a weak form of EMH is not valid in the US SRI and SCI. The historical data can predict short-term future price movements by using technical ARIMA model.

Research limitations/implications

This study provides better guidance to risk-averse national and international investors to earn higher returns in the US SRI and SCI. This study can be extended to test the EMH of Islamic equity in the Middle East and North Africa region and other top Islamic indexes in the world.

Originality/value

This study is a new addition to the existing literature of equity investment and price forecasting by comparing and investigating the market efficiency of two interrelated US SRI and SCI.

Article
Publication date: 27 April 2022

Lingli Luo, Xueyuan Liu, Xiande Zhao and Barbara B. Flynn

As quality issues become more prominent in supply chain (SC) management, understanding the factors driving SC quality integration (SCIQ) and quality performance has become…

Abstract

Purpose

As quality issues become more prominent in supply chain (SC) management, understanding the factors driving SC quality integration (SCIQ) and quality performance has become increasingly important, shifting the focus of quality management to firms in SCs. This study aims to examine the role of SC quality leadership (SCQL) in facilitating SCIQ and its direct and indirect relationship with quality performance.

Design/methodology/approach

Data on 400 Chinese manufacturing firms were collected using survey questionnaires. The hypothesised relationships between SCQL, SCIQ and quality performance were tested using structural equation modeling in AMOS 22.0.

Findings

Empirical results show that SCQL has a positive and significant effect on quality performance and all three dimensions of SCIQ: supplier quality integration, internal quality integration and customer quality integration. The results also show that SCIQ mediates the relationship between SCQL and quality performance.

Practical implications

Executives should develop SCQL to improve SCIQ in their SCs and ultimately improve quality performance. In particular, nurturing SQI can potentially lead to unique capabilities, relative to competitors. They should be aware of their important role in integrating and coordinating between functional units within the firm and between SC members.

Originality/value

This study enriches the SCM literature by identifying SCQL as a new and significant antecedent of SCIQ in manufacturing firms. It contributes to the SC leadership literature by conceptualizing both the quality and social responsibility aspects of SC leadership, conceptualizing SCQL at the firm level and positioning SCIQ as a mediator between SCQL and quality performance.

Details

Supply Chain Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-8546

Keywords

Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide…

Abstract

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

Keywords

Book part
Publication date: 10 June 2011

Mohammad A. Ali

Globalization has created conditions in which business has become increasingly global. The combined effect of global business, intense competition, weakening of labor…

Abstract

Globalization has created conditions in which business has become increasingly global. The combined effect of global business, intense competition, weakening of labor unions, and the inability of national governments to control the negative effects of globalization has created immense difficulties in the formulation and implementation of global labor standards. This research takes an ancient industry with a long tradition of international features and regulations, that is, the maritime industry, as a case study to understand the dynamics associated with the regulation of a global industry. The study argues that J. R. Commons' works at the turn of the century not only give us excellent insights into the creation of global markets and the need for global labor rights protection but also provide us with a solution, that is, the creation of an “authoritative commission.” Finally, the study suggests that there is a need to enhance the role of ILO as a global “commission” to regulate the industry. Presently, the ILO does not have the essential features for becoming such a commission. Therefore, ILO should develop three important characteristics: ability to include new emerging actors, decision-making based on consensus and dialogue, and sanction power to implement its standards. Based on the above principles, ILO can work as the center of a global regulatory regime in the maritime industry. Through its power of sanction, it will implement its standards mainly through states. But, at the same time, it will network with unions and NGOs and all other important actors in the industry at local, national, and global levels to detect and eradicate substandard shipping.

Details

Advances in Industrial and Labor Relations
Type: Book
ISBN: 978-0-85724-907-4

Keywords

Article
Publication date: 7 February 2020

Mohammad Tazul Islam, Katsuhiko Kokubu and Kimitaka Nishitani

The purpose of this study is to test the legitimacy theory (LT) argument in the context of the banking industry of a developing country, taking Bangladesh as a case by…

Abstract

Purpose

The purpose of this study is to test the legitimacy theory (LT) argument in the context of the banking industry of a developing country, taking Bangladesh as a case by interpreting the bank managers’ perceptions in legitimizing corporate social (CS) reporting.

Design/methodology/approach

This study uses the Dhaka Stock Exchange (DSE) listed banks data during a 10-year period (2004–2013) and uses Islam and Kokubu (2018) CS reporting index. The LT variables are tested by using multiple regression method. A mixed-method of research with “triangulation design” has been used in this study for a comprehensive understanding of LT variables. In addition, a total number of 28 interviews (ranges from Corporate Social Responsibility Operational Manager to Managing Director/Chief Executive Officer) from 24 listed banks have been conducted to interpret bank managers’ legitimate perception in CS reporting.

Findings

This study supports the applicability of the broader thrust of LT for the banking industry of the developing economies in three ways. First, for companies with lower “proximity to end-users” by density in population disclose more social information than the companies with higher ones to gain/regain/maintain market legitimacy. Second, newer banks with less scope to reach proximity to end-users disclose more social information to fill proximity to tertiary clients’ gap to meet community expectation. Third, companies disclose more social information in their annual reports to legitimize corporate actions in response to the CS reporting initiatives taken by the stakeholders, particularly regulators.

Research limitations/implications

The main implication of this study is that it extends the applicability of the LT for the developing country, in general, and for the banking industry, in particular.

Originality/value

The study enriches the existing LT literature of the developing economies’ banking industry by providing empirical evidence from the banking system in Bangladesh.

Details

Social Responsibility Journal, vol. 17 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 15 September 2022

Shumei Chen and Jia Xu

This paper aims to theoretically and empirically demonstrate the role played by business continuity management (BCM) to address risks such as trade conflicts and natural…

Abstract

Purpose

This paper aims to theoretically and empirically demonstrate the role played by business continuity management (BCM) to address risks such as trade conflicts and natural disasters. This paper also answers whether compliance with international standards such as the International Organization for Standardization (ISO) 22301 is adequate.

Design/methodology/approach

A case study of Chinese telecommunications giant Huawei is conducted to examine how a robust end-to-end BCM system has been established in two decades and in what way it has helped Huawei to efficiently maintain growth under pressure, such as being added to the “Entity List” and the pandemic.

Findings

Huawei case contributes to BCM theory in its approach to establishing the BCM system and its well-established BCM model. Huawei establishes and continually improves its BCM system by applying the Plan (establish), Do (implement and operate), Check (monitor and review) and Act (maintain and improve) cycle. Characterized as 4Ps: BCM policy, BCM process, incident management plan and business continuity plan, Huawei BCM system is shaped into a loop with end-to-end BCM process, covering all steps along its value chain – from suppliers and partners to Huawei itself and then on to its customers – with key initiatives for all domains such as R&D, procurement, manufacturing, logistics and global technical services. In practice, implementing international standards such as ISO 22301 enables Huawei to develop business continuity but not enough. Optimizing the BCM system is an ongoing effort, and BCM maturity is ever present: continually improving Huawei’s own BCM system and benchmarking against best practices available worldwide.

Research limitations/implications

Apart from the case study, other methods such as counter-factual analysis can be used to further test whether Huawei’s BCM system is cost-effective. Another direction for future study is whether suggested BCM maturity levels should be supplemented into ISO 22301. In the digital age, how to use digitalization to ensure business continuity is a current issue not just for practitioners such as Huawei but also for researchers worldwide.

Practical implications

In practice, implementing international standards such as ISO 22301 enables Huawei to develop business continuity but not enough. Optimizing the BCM system is an ongoing effort, and BCM maturity is ever present: continually improving Huawei’s own BCM system and benchmarking against best practices available worldwide.

Originality/value

To the best of the authors’ knowledge, this is one of the first studies to focus on how an organization continually improves the suitability, adequacy and effectiveness of its BCM system, with special attention to standards compliance.

Details

Chinese Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination…

67449

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 1 March 1986

A.Y. Ellencweig and O. Grafstein MPH

The paper defines the concept of inequity in health care and reviews the various approaches to identify causal relationships which lead to inequitable health outcomes…

Abstract

The paper defines the concept of inequity in health care and reviews the various approaches to identify causal relationships which lead to inequitable health outcomes. Notably, the input and process of health care delivery, the medical and social need factors, the external environment and the indirect influences channeled through ‘mediating’ factors. It further proposes a comprehensive model which integrates the combined effects of the several categories of components involved in determining inequitable outcomes between groups and individuals. While not exhaustive, the model provides a systematic attempt to define and trace inequities in health and potential causes of such, in operational terms. It can be used, therefore, for practical measurement of levels of inequity in outcomes.

Details

Journal of Management in Medicine, vol. 1 no. 3
Type: Research Article
ISSN: 0268-9235

Article
Publication date: 2 November 2021

Tunde Simeon Amosun, Jianxun Chu, Olayemi Hafeez Rufai, Sayibu Muhideen, Riffat Shahani and Miapeh Kous Gonlepa

The purpose of this paper is to investigate the impact of e-government usage on citizen engagement during the COVID-19 crisis in China, in relation to the mediating role…

Abstract

Purpose

The purpose of this paper is to investigate the impact of e-government usage on citizen engagement during the COVID-19 crisis in China, in relation to the mediating role of how citizens perceive the government. A model was also proposed to explain the relationship between e-government usage during the COVID-19 crisis and the mediating role that different perceptions of government play in influencing citizens level of engagement.

Design/methodology/approach

The research model was tested empirically through a survey conducted online with 866 research participants, comprising of Chinese citizens from three large cities, which include Hefei, Shanghai and Nanjing.

Findings

The results in structural equation modeling showed that e-government usage has a significant positive influence on citizens' perception about trust in government, government transparency and government reputation but not significant influence on citizens' engagements. However, an indirect relationship was found out in the mediation analysis. There was also a significant relationship between the different perceptions of government. Mediation analysis showed that all the different perceptions of government mediate the relationship between e-government usage and citizens' engagements during the COVID-19 crisis. The single mediation pathways were found to be most effective mediators, identifying citizens' perception about trust in government to be the most effective mediator.

Originality/value

This study filled the gap in literature by examining how e-government usage by Chinese citizens during the COVID-19 crisis helped influence their attitude and behavior. Specifically, this study is one of the first to integrate citizens' usage of e-government and citizens' engagement through the different citizens' perceptions of government such as trust in government, transparency of government and government reputation in a non-liberal country.

Details

Online Information Review, vol. 46 no. 5
Type: Research Article
ISSN: 1468-4527

Keywords

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