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Book part
Publication date: 21 June 2014

Daniel Meierrieks

The purpose of this contribution is to review the theoretical and empirical literature on the economic determinants of terrorism.

Abstract

Purpose

The purpose of this contribution is to review the theoretical and empirical literature on the economic determinants of terrorism.

Methodology/approach

Review of the relevant academic literature.

Findings

This contribution shows that there is a theoretical foundation to the popular hypothesis that poor economic conditions are conducive to terrorism. A review of the empirical evidence on the economic determinants of terrorism, however, yields an inconclusive result. Some studies find that economic conditions (directly and indirectly) matter to terrorism, whereas a plurality of studies suggest that noneconomic factors are more important.

Research limitations/implications

The findings of the survey indicate that it is unlikely that economic conditions are universal determinants of terrorism. By pointing at several avenues of future research (e.g., a focus on the role of ideology in terrorism), this contribution, however, argues that the opposite also does not need to be true. The influence of economic factors on terrorism should neither be overemphasized nor completely ruled out.

Originality/value of chapter

The contribution offers a comprehensive overview of the economy–terrorism nexus and hints at promising areas of future research.

Details

Understanding Terrorism
Type: Book
ISBN: 978-1-78350-828-0

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Article
Publication date: 6 June 2016

Corrado Grassi, Achim Schröter, Yves Simon Gloy and Thomas Gries

The purpose of this paper is to deal with the energy efficiency of textile weaving machines. Increasing energy costs and environmental impact are a challenge for textile…

Abstract

Purpose

The purpose of this paper is to deal with the energy efficiency of textile weaving machines. Increasing energy costs and environmental impact are a challenge for textile manufacturers as well as for the developers of textile production machines. As example, air jet weaving is the most productive but also most energy consuming weaving method.

Design/methodology/approach

A method based on energy efficiency considered as the main requirements in the design phase has been developed at the Institut für Textiltechnik der RWTH Aachen University (ITA), Aachen, Germany, in order to improve energy efficiency of air-jet weaving machines. Technological developments are always concerned about low energy costs, low environmental impact, high productivity and constant product quality. The high degree of energy consumption of the method can be ascribed to the high need of compressed air required by the relay nozzles during the weft insertion process.

Findings

The relay nozzles of the air-jet weaving technology consume up to 80 percent of the air required by the weft insertion process. At ITA a new nozzle concept was developed. The developed geometry is a so called high-volume-low-pressure nozzle, based on convergent nozzle aerodynamic theory.

Originality/value

By employing such new concept of relay nozzles within the weft insertion process, energy savings are possible up to 30 percent.

Details

International Journal of Clothing Science and Technology, vol. 28 no. 3
Type: Research Article
ISSN: 0955-6222

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Article
Publication date: 6 June 2016

Musa Akdere, Sascha Schriever, Gunnar Seide and Thomas Gries

The wet-spinning process is very important for the development and production of new lightweight design materials. The washing process is determined as one of the most…

Abstract

Purpose

The wet-spinning process is very important for the development and production of new lightweight design materials. The washing process is determined as one of the most cost-expensive part of wet spinning. The purpose of this paper is to show the development of a new washing concept. It proposes to increase the washing performance by decreasing fiber-fiber-interfaces during the washing process.

Design/methodology/approach

For this purpose, conventional washing concepts are investigated by means of simulations and experiments to obtain process knowledge. Computational fluid dynamics simulation and particle image velocimetry measurements are used to investigate the process.

Findings

The overall deficit in conventional washing methods is the large number of fiber-fiber-interfaces, which inhibit the solvent transport out of the compact fiber bundle. Therefore, a new washing concept with included water nozzles is developed. Based on the simulations and observations it is found that the arrangement of the nozzles has direct influence on the fanning of the fiber bundle.

Originality/value

With increased fanning of the fiber bundle a more efficient solvent transport is expected. The developed washing box is a prosperous concept to achieve a higher washing performance during the wet-spinning process. The variable design of the washing box makes it possible to test different nozzle configurations and designs. In this paper the two most promising nozzle arrangements are shown and compared to each other.

Details

International Journal of Clothing Science and Technology, vol. 28 no. 3
Type: Research Article
ISSN: 0955-6222

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Article
Publication date: 5 May 2015

Zhichao Guo, Yuanhua Feng and Thomas Gries

The purpose of this paper is to investigate changes of China’s agri-food exports to Germany caused by China’s accession to WTO and the global financial crisis in a…

Abstract

Purpose

The purpose of this paper is to investigate changes of China’s agri-food exports to Germany caused by China’s accession to WTO and the global financial crisis in a quantitative way. The paper aims to detect structural breaks and compare differences before and after the change points.

Design/methodology/approach

The structural breaks detection procedures in this paper can be applied to find out two different types of change points, i.e. in the middle and at the end of one time series. Then time series and regression models are used to compare differences of trade relationship before and after the detected change points. The methods can be employed in any economic series and work well in practice.

Findings

The results indicate that structural breaks in 2002 and 2009 are caused by China’s accession to WTO and the financial crisis. Time series and regression models show that the development of China’s exports to Germany in agri-food products has different features in different sub-periods. Before 1999, there is no significant relationship between China’s exports to Germany and Germany’s imports from the world. Between 2002 and 2008 the former depends on the latter very strongly, and China’s exports to Germany developed quickly and stably. It decreased, however suddenly in 2009, caused by the great reduction of Germany’s imports from the world in that year. But China’s market share in Germany still had a small gain. Analysis of two categories in agri-food trade also leads to similar conclusions. Comparing the two events we see rather different patterns even if they both indicate structural breaks in the development of China’s agri-food exports to Germany.

Originality/value

This paper partly originally proposes two statistical algorithms for detecting different kinds of structural breaks in the middle part and at the end of a short-time series, respectively.

Details

China Agricultural Economic Review, vol. 7 no. 2
Type: Research Article
ISSN: 1756-137X

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Article
Publication date: 1 November 2006

H.S. Robinson, C.J. Anumba, P.M. Carrillo and A.M. Al‐Ghassani

The paper seeks to focus on the role of knowledge management in promoting corporate sustainability in the construction industry context. It proposes a maturity roadmap …

Abstract

Purpose

The paper seeks to focus on the role of knowledge management in promoting corporate sustainability in the construction industry context. It proposes a maturity roadmap – STEPS to facilitate the implementation of a knowledge management strategy.

Design/methodology/approach

Two research methods were used. The first consisted of a postal questionnaire sent to the top 170 UK construction firms consisting of engineering design and construction contractor firms. The organisations were selected because they were considered the most influential organisations in the UK construction sector. The second research method involved 28 case study interviews with eight construction firms to investigate their approach to knowledge management and performance improvement. The results of the questionnaire survey and the case studies were used to develop the STEPS maturity roadmap.

Findings

The paper found that knowledge management is inextricably linked to corporate sustainability, but a methodical approach is required for successful knowledge management implementation. With this in mind, the STEPS maturity roadmap was developed to provide a structured approach to implementing and benchmarking knowledge management efforts.

Practical implications

This will allow companies to understand where they fall within the STEPS maturity roadmap and to devise a strategy to be developed to attain higher levels of knowledge management maturity.

Originality/value

This paper provides a mechanism for organisations to benchmark their knowledge management activities and to develop a knowledge management strategy that would improve their activities.

Details

Business Process Management Journal, vol. 12 no. 6
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 28 June 2019

Mumbi Maria Wachira, Thomas Berndt and Carlos Martinez Romero

This study aims to explore factors influencing voluntary adoption of international sustainability and integrated reporting guidelines within a mandatory reporting…

Abstract

Purpose

This study aims to explore factors influencing voluntary adoption of international sustainability and integrated reporting guidelines within a mandatory reporting framework. Given South Africa’s political history, the authors argue that accounting practice can be used to secure the legitimacy and transparency of businesses.

Design/methodology/approach

Two logistic regression equations are used to predict the likelihood of firms’ subscribing to either Global Reporting Initiative (GRI) or the Integrated Reporting (<IR>) framework, respectively. The authors consider annual, sustainability and integrated reports issued for the financial year ended 2014.

Findings

The results show a statistically and significant positive association between the adoption of the GRI’s guidelines and the level of transparency of non-financial disclosures and environmental sensitiveness. The application of the <IR> framework is also associated with the level of a firm’s transparency score and with its respective analyst following, which acts as a measure for capital markets requiring a high information environment.

Originality/value

This paper illustrates the development of integrated and sustainability reporting (SR) practices within an emerging market. By drawing distinctions between locally developed South African codes of corporate governance, namely, King I-III and international guidelines proxied by the GRI’s guidelines for SR, and the <IR> framework, the authors show that South African firms still adopt international guidelines despite the mandatory framework in place.

Details

Social Responsibility Journal, vol. 16 no. 5
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 1 December 2006

Geoffrey Turner, Petros Vourvachis and Thérèse Woodward

In the past decade much has been written on the need to develop social, ethical and environmentally responsible performance reporting frameworks that engage with all…

Abstract

In the past decade much has been written on the need to develop social, ethical and environmentally responsible performance reporting frameworks that engage with all organisational stakeholders. The theoretical development of these frameworks has spanned nearly a century culminating in the release in 2000 of voluntary guidelines developed by the Coalition for Environmentally Responsible Economies and the United Nations Environment Programme through the offices of the Global Reporting Initiative (GRI). The release of the sustainability reporting guidelines perhaps could not have been more inopportune insofar as it coincided with a concerted effort on the part of the accounting regulators toward global harmonisation of financial reporting standards. This paper reports the findings of a survey of Company Secretaries and company provided information examining the extent to which these guidelines have been adopted by the leading public companies in the United Kingdom. The findings suggest limited acceptance and in the resource‐constrained environment of the twenty‐first century business implementation of mandatory requirements are given priority. Further research needs to be conducted to determine whether the GRI has a role to play in future stakeholder engagement.

Details

Journal of Applied Accounting Research, vol. 8 no. 2
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 3 December 2018

Jessica Lee Weber

This study aims to analyze whether corporate social responsibility (CSR) report characteristics, including disclosure level and external assurance, and reporting firms…

Abstract

Purpose

This study aims to analyze whether corporate social responsibility (CSR) report characteristics, including disclosure level and external assurance, and reporting firms’ CSR performance, explain variation in cost of equity capital among CSR disclosers.

Design/methodology/approach

The study uses a propensity score matched sample of CSR reports prepared according to the Global Reporting Initiative’s (GRI) G3/G3.1 Reporting Guidelines.

Findings

Overall, there does not appear to be a difference in cost of equity capital among CSR disclosers based on GRI disclosure level. The exception is for poor CSR performers reporting at the highest GRI disclosure levels, but not obtaining assurance. These firms may be suspected of greenwash and therefore have higher cost of equity capital than the reference group. Poor CSR performers, especially those reporting at the highest GRI disclosure levels, obtain the greatest cost of equity capital benefit associated with external assurance.

Originality/value

This study contributes to the literature by showing that the cost of equity capital benefits associated with CSR disclosure and assurance do not accrue equally to all CSR disclosers. Specifically, this study is the first to provide empirical evidence of the cost of equity capital consequences of suspected greenwashing and empirically demonstrate the role of external assurance in mitigating greenwashing concerns among poor performers.

Details

Journal of Financial Reporting and Accounting, vol. 16 no. 4
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 7 June 2019

Thomas Abraham and Viet T. Dao

Sustainability innovation systems (SIS) refer to the investment in information systems (IS) to enable business sustainability within stages of sustainability maturity. A…

Abstract

Purpose

Sustainability innovation systems (SIS) refer to the investment in information systems (IS) to enable business sustainability within stages of sustainability maturity. A prior framework proposes that the roles played by IS to support sustainability depend on the stage of sustainability maturity achieved. The purpose of this paper is to empirically examine these propositions.

Design/methodology/approach

This study conducts longitudinal case studies of six companies across three industries. Data were collected from the companies’ Global Reporting Initiative (GRI) reports over a six-year period from 2009 to 2015.

Findings

The study provides initial empirical support for the proposition of the SIS framework that companies follow a staged path to sustainability maturity and that IS play specific roles as companies mature.

Research limitations/implications

The findings encourage future research to take a longitudinal and holistic view of sustainability and IS. Future research could also collect a more comprehensive data set for statistical analysis.

Practical implications

The study provides guidelines for practitioners in making decisions about companies’ investments in IS for sustainability, particularly within individual stages of sustainability maturity.

Social implications

The study goes beyond environmental sustainability to empirically show that companies are deploying IT assets for social sustainability too.

Originality/value

The multiple-longitudinal case study approach provides an intimate understanding of companies’ actual usage of IS resources to enable sustainability. The study is also among the very early research using GRI reports for research on IS and sustainability, showing that these reports are a rich secondary data source for IS scholars.

Details

Journal of Enterprise Information Management, vol. 32 no. 4
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 7 September 2015

Mark W. McElroy and Martin P. Thomas

The purpose of this paper is to disclose a new performance accounting method called the MultiCapital Scorecard, which makes it possible to measure, manage and report…

Abstract

Purpose

The purpose of this paper is to disclose a new performance accounting method called the MultiCapital Scorecard, which makes it possible to measure, manage and report Triple Bottom Line performance relative to organization-specific norms for impacts on multiple capitals.

Design/methodology/approach

The authors set out to expand a pre-existing multiple capital accounting system known as Context-Based Sustainability. Whereas Context-Based Sustainability assesses the social and environmental performance of organizations relative to norms for impacts on non-economic capitals, the MultiCapital Scorecard adds economic performance to the mix.

Findings

The authors find that it is indeed possible to measure and report the social, environmental and economic performance of an organization in an integrated, context-based way relative to norms for impacts on multiple capitals. The MultiCapital Scorecard is the result.

Practical implications

The MultiCapital Scorecard is an open-source methodology that any organization can use. For managers or accountants interested in testing, evaluating or adopting multiple capital accounting, it provides a practical and systematic solution.

Social implications

The MultiCapital Scorecard is transformational, in that it holds organizations and commerce writ large accountable to the limits in, and demands for, vital capitals in the world on a fair and proportionate basis. No other method does this, and yet it must be done if there is to be sustainability in the conduct of human affairs.

Originality/value

The paper describes the world’s first multiple capital, context-based accounting system that organizations can use to measure, manage and report their Triple Bottom Line performance in integrated and quantitative terms. The MultiCapital Scorecard is the authors’ original creation.

Details

Sustainability Accounting, Management and Policy Journal, vol. 6 no. 3
Type: Research Article
ISSN: 2040-8021

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