Search results
1 – 10 of 18Jiwan S. Sidhu, Tasleem Zafar, Abdulwahab Almusallam, Muslim Ali and Amani Al-Othman
The major objective of this research work was to evaluate various physico-chemical characteristics, such as, chemical composition, antioxidant capacity, objective color and…
Abstract
Purpose
The major objective of this research work was to evaluate various physico-chemical characteristics, such as, chemical composition, antioxidant capacity, objective color and texture profile analysis (TPA) of the wheat flour/chickpea flour (CF) blends, so that nutritious baked products could be consumed by the type-2 diabetic persons.
Design/methodology/approach
Wholegrain wheat flour (WGF) and white wheat flour (WWF) were substituted with CF at 0 to 40% levels. These wheat flour/CF blends were analyzed for proximate composition, the prepared dough and baked breads were tested for objective color, antioxidant capacity as trolox equivalent antioxidant capacity (TEAC), malondialdehyde (MDA) and total phenolic content (TPC) and TPA.
Findings
WGF had the highest TEAC (117.42 mM/100g) value, followed by WWF (73.98 mM/100g) and CF (60.67 mM/100g). TEAC, MDA and TPC values varied significantly among all the three flour samples.
Research limitations/implications
Inclusion of whole chickpea (without dehulling) flour in such type of blends would be another interesting investigation during the future research studies.
Practical implications
These research findings have a great potential for the production of these baked products for human consumption on an industrial scale.
Social implications
Production of breads using wheat flour and CF blends would benefits the consumers.
Originality/value
Production of Arabic and pan breads using wheat flour and CF blends would, therefore, combine the benefits of both the needed proteins of plant origin and the health-promoting bioactive compounds, in a most sustainable way for the consumers.
Details
Keywords
Abstract
Purpose
This study investigates the relationships among digital transformation, technological innovation, industry–university–research collaborations and labor income share in manufacturing firms.
Design/methodology/approach
The relationships are tested using an empirical method, constructing regression models, by collecting 1,240 manufacturing firms and 9,029 items listed on the A-share market in China from 2013 to 2020.
Findings
The results indicate that digital transformation has a positive effect on manufacturing companies’ labor income share. Technological innovation can mediate the effect of digital transformation on labor income share. Industry–university–research cooperation can positively moderate the promotion effect of digital transformation on labor income share but cannot moderate the mediating effect of technological innovation. Heterogeneity analysis also found that firms without service-based transformation and nonstate-owned firms are better able to increase their labor income share through digital transformation.
Originality/value
This study provides a new path to increase the labor income share of enterprises to achieve common prosperity, which is important for manufacturing enterprises to better transform and upgrade to achieve high-quality development.
Details
Keywords
Daniel Francois Dörfling and Euphemia Godspower-Akpomiemie
This study aims to identify the propensity for clients (legal and natural persons) to adopt peer-to-peer (P2P) short-term insurance policies as opposed to traditional and/or…
Abstract
Purpose
This study aims to identify the propensity for clients (legal and natural persons) to adopt peer-to-peer (P2P) short-term insurance policies as opposed to traditional and/or centralized short-term.
Design/methodology/approach
In this paper data was collected through a survey of 102 sampled short-term insurance clients using convenience sampling. The TAM2 questionnaire was adapted to evaluate the intention to adopt a P2P insurance policy.
Findings
The findings of this study shed light on the factors influencing the adoption and (dis)continuation of short-term insurance products, both traditional and digital, among South African consumers. The results demonstrate that perceived usefulness, ease of use, trust, risk perception and subjective norm play crucial roles in individuals' intention to use or (dis)continue the use of these insurance products.
Practical implications
The study's findings provide actionable insights for practitioners in the short-term insurance sector, with a focus on marketers and e-commerce professionals. These insights emphasize the need to prioritize user-friendly design and trust-building measures in the development of P2P insurance systems. Additionally, practitioners should consider harnessing the power of social influence and carefully balancing innovative features with familiarity in their marketing efforts. These strategies are poised to enhance the adoption and competitive positioning of P2P insurance solutions amidst the evolving landscape of digital transformation.
Originality/value
This study makes a substantial contribution by employing the technology acceptance model (TAM) in a novel and unconventional manner. It not only explicates the intricate dynamics governing the adoption and discontinuation of short-term insurance products, encompassing both conventional and digital alternatives, within the South African consumer milieu but also extends its purview to infer the reasons behind the limited widespread adoption of the digital counterpart, despite its superior value proposition compared to the traditional offering. The findings elucidate the critical determinants shaping individuals' decisions in this dynamic market segment. This research enhances the global discourse on insurance adoption with a unique South African perspective and furnishes insurers and marketers with empirically grounded insights to optimize their strategies and cultivate substantive connections with their target demographic.
Details
Keywords
Armando Urdaneta Montiel, Emmanuel Vitorio Borgucci Garcia and Segundo Camino-Mogro
This paper aims to determine causal relationships between the level of productive credit, real deposits and money demand – all of them in real terms – and Gross National Product…
Abstract
Purpose
This paper aims to determine causal relationships between the level of productive credit, real deposits and money demand – all of them in real terms – and Gross National Product between 2006 and 2020.
Design/methodology/approach
The vector autoregressive technique (VAR) was used, where data from real macroeconomic aggregates published by the Central Bank of Ecuador (BCE) are correlated, such as productive credit, gross domestic product (GDP) per capita, deposits and money demand.
Findings
The results indicate that there is no causal relationship, in the Granger sense, between GDP and financial activity, but there is between the growth rate of real money demand per capita and the growth rate of total real deposits per capita.
Originality/value
The study shows that bank credit mainly finances the operations of current assets and/or liabilities. In addition, economic agents use the banking system mainly to carry out transactional and precautionary activities.
Details
Keywords
Leman Isik, Christina Nilsson, Johan Magnusson and Dina Koutsikouri
While digital transformation holds immense promise, organizations often fail to realize its benefits. This study aims to address how policies for digital transformation benefits…
Abstract
Purpose
While digital transformation holds immense promise, organizations often fail to realize its benefits. This study aims to address how policies for digital transformation benefits realization are translated into practice.
Design/methodology/approach
The authors apply a qualitative, comparative case study of two large, public-sector health care organizations in Sweden. Through document and interview data, the authors analyze the process of translation.
Findings
The study finds that practice variation is primarily caused by two types of decoupling: policy-practice and means-ends. Contrary to previous studies, coercion in policy compliance is not found to decrease practice variation.
Research limitations/implications
The limitations primarily stem from the empirical selection of two large public health-care organizations in Sweden, affecting the study’s generalizability. Reducing practice variation is more effectively achieved through goal alignment than coercion, leading to implications for the design of governance and control.
Practical implications
Policymakers should, instead of focusing on control-related compliance, work to align organizational objectives and policies to decrease practice variation for successful benefits realization.
Social implications
The study contributes to better benefits realization of digital transformation initiatives in health care. As such, the authors contribute to a better functioning and more transformative health care in times of increased demand and decreased supply of health-care services.
Originality/value
The study challenges conventional wisdom by identifying that coercion is less effective than goal alignment in reducing practice variation, thereby enhancing the understanding of policy implementation dynamics in health-care settings.
Details
Keywords
Miquel Centelles and Núria Ferran-Ferrer
Develop a comprehensive framework for assessing the knowledge organization systems (KOSs), including the taxonomy of Wikipedia and the ontologies of Wikidata, with a specific…
Abstract
Purpose
Develop a comprehensive framework for assessing the knowledge organization systems (KOSs), including the taxonomy of Wikipedia and the ontologies of Wikidata, with a specific focus on enhancing management and retrieval with a gender nonbinary perspective.
Design/methodology/approach
This study employs heuristic and inspection methods to assess Wikipedia’s KOS, ensuring compliance with international standards. It evaluates the efficiency of retrieving non-masculine gender-related articles using the Catalan Wikipedian category scheme, identifying limitations. Additionally, a novel assessment of Wikidata ontologies examines their structure and coverage of gender-related properties, comparing them to Wikipedia’s taxonomy for advantages and enhancements.
Findings
This study evaluates Wikipedia’s taxonomy and Wikidata’s ontologies, establishing evaluation criteria for gender-based categorization and exploring their structural effectiveness. The evaluation process suggests that Wikidata ontologies may offer a viable solution to address Wikipedia’s categorization challenges.
Originality/value
The assessment of Wikipedia categories (taxonomy) based on KOS standards leads to the conclusion that there is ample room for improvement, not only in matters concerning gender identity but also in the overall KOS to enhance search and retrieval for users. These findings bear relevance for the design of tools to support information retrieval on knowledge-rich websites, as they assist users in exploring topics and concepts.
Details
Keywords
Luca Menicacci and Lorenzo Simoni
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…
Abstract
Purpose
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.
Design/methodology/approach
This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.
Findings
The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.
Practical implications
The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.
Social implications
The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.
Originality/value
This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.
Details
Keywords
Vartenie Aramali, George Edward Gibson, Hala Sanboskani and Mounir El Asmar
Earned value management systems (EVMS), also called integrated project and program management systems, have been greatly examined in the literature, which has typically focused on…
Abstract
Purpose
Earned value management systems (EVMS), also called integrated project and program management systems, have been greatly examined in the literature, which has typically focused on their technical aspects rather than social. This study aims to hypothesize that improving both the technical maturity of EVMS and the social environment elements of EVMS applications together will significantly impact project performance outcomes. For the first time, empirical evidence supports a strong relationship between EVMS maturity and environment.
Design/methodology/approach
Data was collected from 35 projects through four workshops, attended by 31 industry practitioners with an average of 19 years of EVMS experience. These experts, representing 23 organizations, provided over 2,800 data points on sociotechnical integration and performance outcomes, covering projects totaling $21.8 billion. Statistical analyses were performed to derive findings on the impact of technical maturity and social environment on project success.
Findings
The results show statistically significant differences in cost growth, compliance, meeting project objectives and business drivers and customer satisfaction, between projects with high EVMS maturity and environment and projects with poor EVMS maturity and environment. Moreover, the technical and social dimensions were found to be significantly correlated.
Originality/value
Key contributions include a novel and tested performance-driven framework to support integrated project management using EVMS. The adoption of this detailed assessment framework by government and industry is driving a paradigm shift in project management of some of the largest and most complex projects in the U.S.; specifically transitioning from a project assessment based upon a binary approach for EVMS technical maturity (i.e. compliant/noncompliant to standards) to a wide-ranging scale (i.e. 0–1,000) across two dimensions.
Details
Keywords
Our result of this paper aims to indicate that the beta pricing formula could be applied in a long-term model setting as well.
Abstract
Purpose
Our result of this paper aims to indicate that the beta pricing formula could be applied in a long-term model setting as well.
Design/methodology/approach
In this paper, we show that the capital asset pricing model can be derived from a three-period general equilibrium model.
Findings
We show that our extended model yields a Pareto efficient outcome.
Practical implications
The capital asset pricing model (CAPM) model can be used for pricing long-lived assets.
Social implications
Long-term modelling and sustainability can be modelled in our setting.
Originality/value
Our results were only known for two periods. The extension to 3 periods opens up a large scope of applicational possibilities in asset pricing, behavioural analysis and long-term efficiency.
Details