Search results

1 – 10 of over 8000
Article
Publication date: 7 February 2022

Laura Mehnaz, Asheq Rahman and Humayun Kabir

Concerns relating to the representational faithfulness and, consequently, the relevance of fair value (FV) estimates are likely to be heightened in the wake of market uncertainty…

Abstract

Purpose

Concerns relating to the representational faithfulness and, consequently, the relevance of fair value (FV) estimates are likely to be heightened in the wake of market uncertainty caused by the COVID pandemic. Therefore, this paper aims to study the relevance of supplementary disclosures intended to improve the representational faithfulness of FV estimates by examining their impacts on audit fees and investors’ valuation of FV adjustments in the uncertain market condition of 2020.

Design/methodology/approach

The sample is comprising Australian real estate firms. The authors develop both weighted and unweighted disclosure indices based on supplementary disclosures related to Level 3 FVs under IFRS 13 Fair Value Measurement. The authors measure the levels of disclosure by the sample firms based on these indices from 2018 to 2020 and ascertain their effects on audit fees and the market value of FV adjustments on investment properties.

Findings

The authors find that real estate firms increased supplementary FV disclosures during 2020. The authors document a negative association between supplementary disclosures and audit fees, although the authors find no incremental impact of disclosures on audit fees during the pandemic. Additionally, the authors find that investors’ pricing of FV adjustments increased with the increase in disclosures during the market uncertainty of 2020, while in the pre-uncertainty period, their pricing influence was not significant.

Originality/value

The findings extend the understanding of the role of supplementary disclosures on Level 3 investment properties in mitigating the perceived audit risk for auditors and the faithful representation concerns for investors in a distressed market environment.

Article
Publication date: 5 January 2022

Abbas Bin Jibril, V.V. Singh and Dilip Kumar Rawal

The purpose of this paper is to deliberate the system reliability of a system in combination of three subsystems in a series configuration in which all three subsystems function…

Abstract

Purpose

The purpose of this paper is to deliberate the system reliability of a system in combination of three subsystems in a series configuration in which all three subsystems function under a k-out-of-n: G operational scheme. Based on computed results, it has been demonstrated that copula repair is better than general repair for system better performance. The supplementary variable approach with implications of copula distribution has been employed for assessing the system performance.

Design/methodology/approach

Probabilistic assessment of complex system consisting three subsystems, multi-failure threats and copula repair approach is used in this study. Abbas Jubrin Bin, V.V. Singh, D.K. Rawal, in this research paper, have analyzed a system consisting of three subsystems in a series configuration in which all three subsystems function under a k-out-of-n: G operational scheme. The supplementary variable approach with implications of copula distribution has been employed for assessing the system performance. Based on computed results, it has been demonstrated that copula repair is better than general repair for system better performance.

Findings

In this analysis, four different cases of availability are analysed for Gumbel–Hougaard family copula and also four cases for general repair with similar failure rates are studied. The authors found that when failure rates increase, the system availability decreases, and when the system follows copula repair distribution, the system availability is better than general repair.

Research limitations/implications

This research may be implemented in various industrial systems where the subsystems are configured under k-out-of-n: G working policy. It is also advisable that copula repair is highly recommended for best performances from the system. On the basis of mean time to system failure (MTSF) computations, the failure rate which affects system failure more needs to be controlled by monitoring, servicing and replacing stratagem.

Practical implications

This research work has great implications in various industrial systems like power plant systems, nuclear power plant, electricity distributions system, etc. where the k-out-of-n-type of system operation scheme is validated for system operations with the multi-repair.

Originality/value

This work is a new work by authors. In the previously available technical analysis of the system, the researchers have analyzed the repairable system either supplementary variable approach, supplementary variable and system which have two subsystems in a series configuration. This research work analyzed a system with three subsystems with a multi-repair approach and supplementary variables.

Details

International Journal of Quality & Reliability Management, vol. 40 no. 1
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 19 September 2019

Valeria Abreu, Edward Barker, Hannah Dickson, Francois Husson, Sandra Flynn and Jennifer Shaw

The purpose of this paper is to identify offender typologies based on aspects of the offenders’ psychopathology and their associations with crime scene behaviours using data…

Abstract

Purpose

The purpose of this paper is to identify offender typologies based on aspects of the offenders’ psychopathology and their associations with crime scene behaviours using data derived from the National Confidential Enquiry into Suicide and Safety in Mental Health concerning homicides in England and Wales committed by offenders in contact with mental health services in the year preceding the offence (n=759).

Design/methodology/approach

The authors used multiple correspondence analysis to investigate the interrelationships between the variables and hierarchical agglomerative clustering to identify offender typologies. Variables describing: the offenders’ mental health histories; the offenders’ mental state at the time of offence; characteristics useful for police investigations; and patterns of crime scene behaviours were included.

Findings

Results showed differences in the offenders’ histories in relation to their crime scene behaviours. Further, analyses revealed three homicide typologies: externalising, psychosis and depression.

Practical implications

These typologies may assist the police during homicide investigations by: furthering their understanding of the crime or likely suspect; offering insights into crime patterns; provide advice as to what an offender’s offence behaviour might signify about his/her mental health background. Findings suggest information concerning offender psychopathology may be useful for offender profiling purposes in cases of homicide offenders with schizophrenia, depression and comorbid diagnosis of personality disorder and alcohol/drug dependence.

Originality/value

Empirical studies with an emphasis on offender profiling have almost exclusively focussed on the inference of offender demographic characteristics. This study provides a first step in the exploration of offender psychopathology and its integration to the multivariate analysis of offence information for the purposes of investigative profiling of homicide by identifying the dominant patterns of mental illness within homicidal behaviour.

Details

Journal of Criminological Research, Policy and Practice, vol. 5 no. 3
Type: Research Article
ISSN: 2056-3841

Keywords

Article
Publication date: 12 September 2016

Marina Bianchi, Valentino Parisi and Renato Salvatore

This paper aims to identify the specific contextual constraints that women might face in becoming entrepreneurs; to correlate these constraints with the motivations that have…

1076

Abstract

Purpose

This paper aims to identify the specific contextual constraints that women might face in becoming entrepreneurs; to correlate these constraints with the motivations that have determined this choice; and to ascertain how strongly constraints and motivations are correlated with individual rewards in terms of personal satisfaction and economic payoffs.

Design/methodology/approach

The empirical base is a survey that the authors conducted among female entrepreneurs in a Southern province of Italy in 2012. Data are analyzed through a correspondence and cluster analysis. The socio-economic context of the province within which these female-led firms operate is taken into account by means of a correspondence canonical analysis.

Findings

In terms of results: first, two-thirds of female entrepreneurs in the province are positively motivated, and this is a determining factor in their choice to become entrepreneurs. This translates into they also being satisfied with the choice they made. Second, contrary to the expectations, being positively motivated and satisfied holds both for firms operating in more dynamic and demanding sectors and for small firms using little financial or human capital.

Research limitations/implications

The chosen research approach has allowed to identify the most important decisional variables that affect female entrepreneurial choice. However, as most of the variables are categorical, the research’s results remain descriptive.

Practical implications

Positive motivations and personal rewards are clearly relevant for women making an entrepreneurial choice. However, they are not enough to stimulate fully the potential for growth of their enterprises: education and a social environment conducive to female creative expression are also necessary. To this end, the authors suggest that an important function of change could be played in particular by universities by fostering a culture of creativity and entrepreneurship.

Social implications

By stressing the connections between positive motivations and wellbeing, the authors suggest that the promotion of women’s entrepreneurial choices through networks and education generates more than purely economic benefits. It also has positive effects on their quality of life and on social welfare as well.

Originality/value

This paper responds to a need – not yet fulfilled in the literature – to better understand the relations between women’s motivation, satisfaction and the type of business selected.

Details

International Journal of Gender and Entrepreneurship, vol. 8 no. 3
Type: Research Article
ISSN: 1756-6266

Keywords

Article
Publication date: 6 December 2017

Simon Fietze and Britta Boyd

The purpose of this paper is to describe the entrepreneurial intention (EI) among Danish university students applying the theory of planned behaviour.

1896

Abstract

Purpose

The purpose of this paper is to describe the entrepreneurial intention (EI) among Danish university students applying the theory of planned behaviour.

Design/methodology/approach

Using cross-sectional data from the Danish Global University Student Spirit Survey 2013 (n=1,027) the analysis is based on a joint correspondence analysis (JCA) investigating the relationships between the variables.

Findings

Results indicate that students prefer a career as employee showing a low EI. Both very high and very low EI are related to very high/low self-efficacy and perception of entrepreneurial climate and learning.

Research limitations/implications

The study points to an improvement of entrepreneurship education through customised offers dependent on the student’s level of EI and entrepreneurial self-efficacy.

Originality/value

Moreover, this study has proven that the JCA is a useful method to analyse the relationship between EI and other related variables in an exploratory study.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 23 no. 4
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 19 July 2019

Bakhtiar Piroozi, Bushra Zarei, Bayazid Ghaderi, Hossein Safari, Ghobad Moradi, Satar Rezaei, Mahfooz Ghaderi, Shina Amirhosseini and Amjad Mohamadi-Bolbanabad

The right to health for all people means that everyone should have access to the needed healthcare services without suffering from severe financial hardship. The purpose of this…

Abstract

Purpose

The right to health for all people means that everyone should have access to the needed healthcare services without suffering from severe financial hardship. The purpose of this paper is to investigate the prevalence as well as the effective factors on facing catastrophic health expenditures (CHE) among gastrointestinal cancer patients and families in Kurdistan province in west of Iran after the implementation of Health Transformation Plan (HTP).

Design/methodology/approach

A cross-sectional study was carried out on 189 households with gastrointestinal cancer patients in Kurdistan province in 2018. Data were collected using World Health Survey questionnaire. A method developed by World Health Organization with the threshold of 40 percent household’s capacity to pay was used in order to measure the proportion of households facing CHE. Also, logistic regression was applied for identifying the effective factors on household’s exposure to CHE. Data were analyzed using STATA version 13.

Findings

Almost 73 percent (72.7 percent) of the households (n=117) faced the CHE. Not having supplementary health insurance (adjusted odds ratio (AOR): 3.8; 95% confidence interval: 1.3–10.8 (and having low socio-economic status (AOR: 7.1; 95% CI: 1.8–28.1) were the significant factors affecting the households’ exposure to CHE. In total, 57 and 1 percent of the studied households reported that having a gastrointestinal cancer patient at home had a significant effect on refraining from using health services by other family members.

Originality/value

The proportion of the studied households facing CHE was very high. This may indicate the weakness of health system as well as health insurance or the weakness of HTP in financial protection of fragile population.

Details

International Journal of Human Rights in Healthcare, vol. 12 no. 4
Type: Research Article
ISSN: 2056-4902

Keywords

Content available
Book part
Publication date: 24 July 2019

Stéphanie Vincent Lyk-Jensen and Peder J. Pedersen

Abstract

Details

Soldiers on International Missions
Type: Book
ISBN: 978-1-78973-032-6

Abstract

Details

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

Article
Publication date: 1 June 1998

U. Dinesh Kumar and J. Knezevic

High reliability, maintainability, safety and supportability are expected from today’s modern systems. In the recent years supportability has been widely accepted as a major…

Abstract

High reliability, maintainability, safety and supportability are expected from today’s modern systems. In the recent years supportability has been widely accepted as a major factor in logistics discipline. The main purpose of this paper is to demonstrate how advanced mathematical models can be used to analyse the effect of supportability on systems availability. The paper discusses supportability aspects and its effect on operational availability of complex systems using advanced mathematical models like Markov, semi‐Markov and non‐Markov models. The powerful mathematical models discussed in the paper would help reliability engineers and practitioners to predict the logistic support requirements to achieve specified operational availability.

Details

International Journal of Quality & Reliability Management, vol. 15 no. 4
Type: Research Article
ISSN: 0265-671X

Keywords

1 – 10 of over 8000