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Open Access
Article
Publication date: 4 August 2023

Marco Gatti and Simone Poli

This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860…

Abstract

Purpose

This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860 played in promoting the ethical tolerance of prostitution in the Kingdom of Italy.

Design/methodology/approach

A qualitative research method was adopted. Specifically, this study draws on literature on accounting and deviant behaviors and on Suchman's theories of legitimation (1995) to interpret empirical evidence collected from archival primary sources as well as secondary sources.

Findings

The paper highlights how the accounting mechanisms introduced by the law were molded to limit the serious consequences of prostitution from a public health standpoint and to demonstrate that the State neither profited from prostitution nor used public money to fund it. This should have stimulated ethical tolerance of the law itself and, consequently, of the prostitution that was regulated.

Originality/value

This paper opens a new research avenue in the field of accounting history by exploring the connection between accounting and prostitution. Moreover, unlike the extant literature on accounting and deviant behaviors, this study delves into the role played by accounting mechanisms to promote ethical tolerance rather than to activate normalization processes.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 2 June 2020

Andrea Lippi and Simone Rossi

This paper sets out to corroborate the existing literature on investors' risk tolerance and to assess how the 2008 financial crisis has affected risk tolerance among Italian…

4371

Abstract

Purpose

This paper sets out to corroborate the existing literature on investors' risk tolerance and to assess how the 2008 financial crisis has affected risk tolerance among Italian investors.

Design/methodology/approach

Based on a unique dataset of real-world portfolio choices made by 1,245 Italian investors over a period of 15 years (from 2003 to 2017), this paper presents two steps of analysis. In step 1, the whole period 2003–2017 is considered with the aim to integrate and corroborate the existing literature on the topic of risk tolerance, considering a complete economic and financial cycle. Step 2 took 2008 as the pivotal point between pre-crisis (2003–2008) and crisis (2009–2017) with the aim to observe the influence on risk appetite of the economic and financial effects of the crisis.

Findings

The results obtained confirm that men are more risk tolerant than women and older people are less risk-taking than their younger counterparts, although the relationship between age and risk tolerance is not necessarily linear. Moreover, our paper demonstrates that a crisis scenario has an influence on Italian investors' risk tolerance.

Practical implications

Our results are of interest to financial advisors, financial planners, asset managers, psychologists, behavioral researchers and more in general to providers of financial products and services.

Originality/value

The results presented in this paper are relevant and original because they are based on real investors who made real choices concerning their portfolio asset allocations.

Details

International Journal of Bank Marketing, vol. 38 no. 5
Type: Research Article
ISSN: 0265-2323

Keywords

Open Access
Article
Publication date: 2 January 2020

Zaid Odeh Ebniya

The purpose of this study is to know the effect of religious values that the Jordan Political discipline adopted and were mentioned in the Jordan political discourses (Amman…

1526

Abstract

Purpose

The purpose of this study is to know the effect of religious values that the Jordan Political discipline adopted and were mentioned in the Jordan political discourses (Amman Message 2005, discourse of King Abdullah II in the European Parliament 2008 and his discourse in United Nations 2015) on the public opinion of the university students, especially their attitudes toward terrorism and extremism. Defending Islam is the responsibility of the Jordan political leadership according to Hashemite legacy and promoting Islamic values that rejected terrorism and extremism to Jordanian youth, especially tolerance and moderation values, to counter defamations and claims against Islam and correct its image in the West.

Design/methodology/approach

A political discourse analysis approach was used by analyzing the Amman Message and identifying the most important religious values contained therein. Also, a quantitative research method was used in this study. The study population consisted of university students, particularly Jordanian University students because being one of the high-bred Jordanian universities, it is characterized with gender, age, regional affiliation and family income diversities. This study depends on a purposive sample containing 350 students (175 males and 175 females). The survey was conducted in the academic year (2018-2019). A questionnaire that was reviewed by three jurors was used in data collection.

Findings

The results of the analysis of the political discourse showed that the values of tolerance and moderation are among the most valued in the Amman Message, where they were frequently repeated. Also, findings have shown that the religious values adopted by the Jordanian political system mentioned in the political discourses had an impact on public opinion of university students on terrorism and extremism causes in a large percent. When gender differed (males and females), the impact ratio of the public opinion for males was higher than that for females. When the age group differed (18-22 and 23-30 years), the effect ratio with the old age group was higher than the effect ratio for the students with the youngest age group. When regional affiliation differed (Jordanian and Jordanian of Palestinian origin), the impact ratio of the public opinion for Jordanian students was higher than that for Jordanian students of Palestinian origin. When regional family income differed (500 dinars and less, more than 500 dinars), the impact ratio of the public opinion for students with family income more than 500 dinars was higher than that for students with family income 500 dinars and less.

Originality/value

This study represents an approach to recognize the effect of religious values that were adopted by the Jordanian political system mentioned in the political discourses on public opinion of university students on terrorism and extremism causes, considering that university students represent the influential youth group in the Jordanian society.

Details

Review of Economics and Political Science, vol. 9 no. 1
Type: Research Article
ISSN: 2356-9980

Keywords

Open Access
Article
Publication date: 1 November 2021

Pendo Shukrani Kasoga

The purpose of this research is to examine the effect of heuristic biases on investment decisions through multiple mediation mechanisms of risk tolerance and financial literacy in…

7730

Abstract

Purpose

The purpose of this research is to examine the effect of heuristic biases on investment decisions through multiple mediation mechanisms of risk tolerance and financial literacy in the Tanzanian stock market.

Design/methodology/approach

A sample of 316 individual investors in the Tanzanian stock market was obtained through questionnaires. The data were analyzed using structural equation modeling (SEM).

Findings

The findings show that financial literacy mediates insignificantly the effects of overconfidence, availability, anchoring and representativeness heuristics on investment decisions. Further, financial literacy does not influence the effect of risk tolerance and investment decisions. Risk tolerance is confirmed as a positive mediator of overconfidence, availability, anchoring and representativeness heuristics in investment decisions. Also, the study shows that overconfidence exerts a stronger influence on investment decisions, followed by availability, representativeness, risk tolerance, anchoring and financial literacy.

Research limitations/implications

The study deals with real investors. Therefore, it uses fewer items to measure the constructs in order to avoid respondent bias. Further research could examine the effects of heuristic biases on investment decisions by adding or modifying the items of particular constructs and studying institutional investors.

Practical implications

The findings can help individual investors to analyze and evaluate their behavior toward stock selection. Securities institutions can use this research to understand investors' behavior, evaluate future market trends and provide advice to the investors.

Originality/value

Previous studies have examined the impact of heuristics on the investment decisions of individual investors. The unique empirical analysis developed in this paper is that it examines the multiple mediation mechanisms of risk tolerance and financial literacy with respect to heuristic biases and investment decisions in the Tanzanian stock market.

Details

Journal of Money and Business, vol. 1 no. 2
Type: Research Article
ISSN: 2634-2596

Keywords

Open Access
Article
Publication date: 2 June 2021

Arleta Anna Franczukowska, Eva Krczal, Christine Knapp and Martina Baumgartner

This study aims to examine the effects of ethical leadership on job satisfaction, affective commitment and burnout of health care employees, considering frustration tolerance and…

9436

Abstract

Purpose

This study aims to examine the effects of ethical leadership on job satisfaction, affective commitment and burnout of health care employees, considering frustration tolerance and emotional stability as moderating variables.

Design/methodology/approach

A questionnaire was used to survey health care professionals working in private and public Austrian health-care organizations (hospitals, nursing homes, rehabilitation centers and sanatoriums). The questionnaire consisted of items from well-established scales. The collected data (n = 458) was analyzed using correlation and regression analyzes.

Findings

Findings indicated that ethical leadership is significantly positively related to job satisfaction (r = 0.485, p < 0.01) and affective commitment (r = 0.461, p < 0.01) and is significantly negatively related to burnout (r = −0.347, p < 0.01). The results also suggest that frustration tolerance (ß = 0.101, p < 0.1) and emotional stability (ß = 0.093, p < 0.1) moderate the relationship between ethical leadership and burnout. Furthermore, a moderation effect of emotional stability in the ethical leadership and affective commitment relation was indicated. No moderation effect was found for frustration tolerance or emotional stability for the relationship between ethical leadership and job satisfaction.

Practical implications

Ethical leadership emphasizes the socio-emotional dimension in a leader-employee relationship, which can easily be neglected in times of staff cuts and work overload. Leadership training should include the development of skills in how to visibly act as a moral person, as well as how to set clear ethical standards and communicate them to employees.

Originality/value

This study adds value to the limited evidence on the beneficial role of ethical leadership in health care settings. In addition, frustration tolerance and emotional stability have not before been investigated as moderators.

Details

Leadership in Health Services, vol. 34 no. 3
Type: Research Article
ISSN: 1751-1879

Keywords

Open Access
Article
Publication date: 6 December 2022

Frank Crowley and Peter Barlow

The purpose of this paper is to examine the relationship between an individual's social capital context and entrepreneurship using a multi-level modelling framework.

3198

Abstract

Purpose

The purpose of this paper is to examine the relationship between an individual's social capital context and entrepreneurship using a multi-level modelling framework.

Design/methodology/approach

This paper uses data from 87,007 individual level observations across 428 regions in 37 countries. The data comes from the 2010 and 2016 Life in Transition Surveys. The paper uses a principal component analysis to identify the different dimensions of an individual's social capital context. Subsequently, a multi-level model is employed examining the relationship between the components of an individual's social capital context and entrepreneurship (which is proxied by an individual's attempt to set up a business), whilst controlling for both country and regional effects.

Findings

Greater levels of networking, informal connections and tolerance of others have a significant positive relationship with entrepreneurial activity. Trust of institutions and others have a negative relationship with entrepreneurial activity. Regional and country differences are also important for entrepreneurship, demonstrating the importance of the multi-level and social contextual environment for business development.

Originality/value

Firstly, the authors present a broad, but comprehensive social contextual framework incorporating many measures of social capital when examining the importance of social capital for business development. Secondly, the work provides interesting results on the “bright and dark sides of trust” for entrepreneurship, answering calls for improved understandings on the positive and negative relationships between social capital and entrepreneurial activity. Thirdly, the paper extends the burgeoning but limited number of studies that examine the multi-level contextual environment of entrepreneurial activities.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 28 no. 9
Type: Research Article
ISSN: 1355-2554

Keywords

Open Access
Article
Publication date: 3 February 2020

Hartoyo Hartoyo, Haryanto Sindung, Fahmi Teuku and Sunarto Sunarto

The purpose of this paper is to analyse the effects of socio-demographic factors on ethnic tolerance (ET) and religious tolerance (RT) as well as the participation of the local…

7670

Abstract

Purpose

The purpose of this paper is to analyse the effects of socio-demographic factors on ethnic tolerance (ET) and religious tolerance (RT) as well as the participation of the local community in peacebuilding in post-ethnic violent conflicts in a multi-cultural society.

Design/methodology/approach

This research was conducted in the rural areas of Indonesia, on the basis of an empirical study that was performed in Lampung, a province at the southern tip of Sumatra. Data were collected through a survey of 500 respondents from five districts susceptible to ethnic conflicts. From each district, two villages that experienced ethnic conflicts were chosen and from each village, 50 respondents were randomly selected. To strengthen the explanation of quantitative data, in-depth interviews were also conducted with another 50 residents, five informants from each of ten villages. Informants comprised community leaders or traditional leaders, local police officers, local military officers and district government officials.

Findings

First, the degree of tolerance is not specifically concentrated in the socio-demographic characteristics. Second, ET affects RT. Third, local community participation in peacebuilding in post-ethnic violent conflicts is not influenced by the socio-demographic characteristics but is influenced by ET and RT. The socio-cultural approach is the main strategy for peacebuilding in post-ethnic (and religious) conflicts in multi-cultural societies. The weakness of inter-ethnic relations soon improves in the post-peace period through the reconstruction of social and cultural factors to strengthen social cohesion and social capital at the local community level by involving various stakeholders

Originality/value

This paper is a valuable source of information regarding current research on the role of local communities in strengthening and building peace in post-ethnic violent conflicts in multi-cultural societies.

Details

Journal of Aggression, Conflict and Peace Research, vol. 12 no. 1
Type: Research Article
ISSN: 1759-6599

Keywords

Open Access
Article
Publication date: 17 April 2018

Kristina Hulvershorn and Shaila Mulholland

An understanding of the effects of zero tolerance policies in schools has resulted in rethinking of approaches to prevent conflict and creating a healthy school climate…

19533

Abstract

Purpose

An understanding of the effects of zero tolerance policies in schools has resulted in rethinking of approaches to prevent conflict and creating a healthy school climate. Restorative practices (RP) have been looked to as an alternative to zero tolerance policies. At the same time, social emotional learning (SEL) programming has been implemented to provide students with the skills to communicate and build relationships with peers. The purpose of this paper is to provide a look at the historical context shaping the development of RP, and explore connections between RP and SEL. Considerations for implementation and conceptual models for implementing RP are also discussed.

Design/methodology/approach

Informed by education policy analysis methods, this essay places RP in their broader context, explores RP and considers such practices important to study due to the unintended effects stemming from “traditional” obedience-oriented punitive approaches to school discipline (American Psychological Association Zero Tolerance Task Force, 2008; O’Malley and Austin, 2014).

Findings

Based on the analysis of current research, the authors explain that when RP are implemented with SEL programming, it is an opportunity for educational practitioners to address issues around race, gender, disability, and other aspects of diversity. By integrating these approaches together, RP become a vehicle to develop students’ SEL skills, which includes communication skills, kindness, empathy, and caring.

Research limitations/implications

An understanding of how zero tolerance policies have played out in the school setting has resulted in rethinking of current approaches to preventing conflict. Subsequently, educational leaders and professional associations have led a shift toward alternative models and practices in school discipline.

Practical implications

District, state, and federal policymakers have pressed for more constructive alternatives that foster a productive and healthy instructional climate without depriving large numbers of students the opportunity to learn (Skiba and Losen, 2016, p. 4). These approaches include RP, as well as integrating SEL into school practices and the curriculum.

Social implications

Several challenges and opportunities lie ahead. Based on the firsthand work with schools and districts implementing restorative and SEL practices, as well as the knowledge and insights gained from this analysis of research, one important need to consider is the need to integrate school disciplinary practices, including RP, into the school context and existing structures.

Originality/value

By conducting this study of the research evidence on RP, the authors were able to gain insights into questions, including: How have school practitioners applied RP as an alternative to zero tolerance policies?

Details

Journal of Research in Innovative Teaching & Learning, vol. 11 no. 1
Type: Research Article
ISSN: 2397-7604

Keywords

Open Access
Article
Publication date: 7 January 2021

Giovanni Gómez-Gras, Marco A. Pérez, Jorge Fábregas-Moreno and Guillermo Reyes-Pozo

This paper aims to investigate the quality of printed surfaces and manufacturing tolerances by comparing the cylindrical cavities machined in parts obtained by fused deposition…

4751

Abstract

Purpose

This paper aims to investigate the quality of printed surfaces and manufacturing tolerances by comparing the cylindrical cavities machined in parts obtained by fused deposition modeling (FDM) with the holes manufactured during the printing process itself. The comparison focuses on the results of roughness and tolerances, intending to obtain practical references when making assemblies.

Design/methodology/approach

The experimental approach focuses on the comparison of the results of roughness and tolerances of two manufacturing strategies: geometric volumes with a through-hole and the through-hole machined in volumes that were initially printed without the hole. Throughout the study, both alternates are explained to make appropriate recommendations.

Findings

The study shows the best combinations of technological parameters, both machining and three-dimensional printing, which have been decisive for obtaining successful results. These conclusive results allow enunciating recommendations for use in the industrial environment.

Originality/value

This paper fulfills an identified need to study the dimensional accuracy of the geometries obtained by additive manufacturing, as no experimental evidence has been found of studies that directly address the problem of the FDM-printed part with geometric and dimensional tolerances and desirable surface quality for assembly.

Details

Rapid Prototyping Journal, vol. 27 no. 11
Type: Research Article
ISSN: 1355-2546

Keywords

Open Access
Article
Publication date: 14 June 2019

Elfadil Mohamed Elbashier, Elfadil Mohammed Eltayeb Elbashier, Siddig Esa Idris2, Wuletaw Tadesse, Izzat S.A. Tahir, Abu Elhassan S. Ibrahim, Ashraf M.A. Elhashimi, Sefyan I. Saad, Amani Ahmed Idris and Hala Mohamed Mustfa

The purpose of this paper was to study the genetic variability, heritability, heat tolerance indices and phenotypic and genotypic correlation studies for traits of 250 elite…

2273

Abstract

Purpose

The purpose of this paper was to study the genetic variability, heritability, heat tolerance indices and phenotypic and genotypic correlation studies for traits of 250 elite International Center for Agricultural Research in the Dry Areas (ICARDA) bread wheat genotypes under high temperature in Wad Medani, Center in Sudan.

Design/methodology/approach

Bread wheat is an important food on a global level and is used in the form of different products. High temperature associated with climate change is considered to be a detrimental stress in the future on world wheat production. A total of 10,250 bread wheat genotypes selected from different advanced yield trials introduction from ICARDA and three checks including were grown in two sowing dates (SODs) (1st and 2nd) 1st SOD heat stress and 2nd SOD non-stress at the Gezira Research Farm, of the Agricultural Research Corporation, Wad Medani, Sudan.

Findings

An alpha lattice design with two replications was used to assess the presence of phenotypic and genotypic variations of different traits, indices for heat stress and heat tolerance for 20 top genotypes and phenotypic and genotypic correlations. Analysis of variance revealed significant differences among genotypes for all the characters. A wide range, 944-4,016 kg/ha in the first SOD and 1,192-5,120 kg/ha in the second SOD, was found in grain yield. The average yield on the first SOD is less than that of the secondnd SOD by 717.7 kg/ha, as the maximum and minimum temperatures were reduced by 3ºC each in the second SOD when compared to the first SOD of the critical stage of crop growth shown.

Research limitations/implications

Similar wide ranges were found in all morpho-physiological traits studied. High heritability in a broad sense was estimated for days to heading and maturity. Moderate heritability estimates found for grain yield ranged from 44 to 63.6 per cent, biomass ranged from 37.8 to 49.1 per cent and canopy temperature (CT) after heading ranged from 44.2 to 48 per cent for the first and secondnd SODs. The top 20 genotypes are better than the better check in the two sowing dates and seven genotypes (248, 139, 143, 27, 67, 192 and 152) were produced high grain yield under both 1st SOD and 2nd SOD.

Practical implications

The same genotypes in addition to Imam (check) showed smaller tolerance (TOL) values, indicating that these genotypes had a smaller yield reduction under heat-stressed conditions and that they showed a higher heat stress susceptibility index (SSI). A smaller TOL and a higher SSI are favored. Both phenotypic and genotypic correlations of grain yield were positively and significantly correlated with biomass, harvest index, number of spikes/m2, number of seeds/spike and days to heading and maturity in both SODs and negatively and significantly correlated with canopy temperature before and after heading in both SODs.

Originality/value

Genetic variations, heritability, heat tolerance indices and correlation studies for traits of bread wheat genotypes under high temperature

Details

International Journal of Climate Change Strategies and Management, vol. 11 no. 5
Type: Research Article
ISSN: 1756-8692

Keywords

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