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Article
Publication date: 22 September 2023

Weiliang Zhang, Sifeng Liu, Junliang Du, Liangyan Tao and Wenjie Dong

The purpose of this study is to advance a novel evaluation index system and evaluation approach for ability of older adults in China.

Abstract

Purpose

The purpose of this study is to advance a novel evaluation index system and evaluation approach for ability of older adults in China.

Design/methodology/approach

This study constructed a comprehensive older adult ability evaluation index system with 4 primary indicators and 17 secondary indicators. Grey clustering analysis and entropy weight method are combined into a robust evaluation model for the ability of older adults.

Findings

The result demonstrates that the proposed grey clustering model is readily available to calculate the disability level of elderly individuals. The constructed index system more comprehensively considers all aspects of the disability of the elderly.

Originality/value

This study provides a quantitative method and a more reasonable index system for the determination of the disability level of the elderly.

Details

Journal of Modelling in Management, vol. 19 no. 3
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 24 July 2023

Abhijit Thakuria, Indranil Chakraborty and Dipen Deka

Websites, search engines, recommender systems, artificial intelligence and digital libraries have the potential to support serendipity for unexpected interaction with information…

Abstract

Purpose

Websites, search engines, recommender systems, artificial intelligence and digital libraries have the potential to support serendipity for unexpected interaction with information and ideas which would lead to favored information discoveries. This paper aims to explore the current state of research into serendipity particularly related to information encountering.

Design/methodology/approach

This study provides bibliometric review of 166 studies on serendipity extracted from the Web of Science. Two bibliometric analysis tools HisCite and RStudio (Biblioshiny) are used on 30 years of data. Citation counts and bibliographic records of the papers are assessed using HisCite. Moreover, visualization of prominent sources, countries, keywords and the collaborative networks of authors and institutions are assessed using RStudio (Biblioshiny) software. A total of 166 papers on serendipity were found from the period 1989 to 2022, and the most influential authors, articles, journals, institutions and countries among these were determined.

Findings

The highest numbers of 11 papers were published in the year 2019. Makri and Erdelez are the most influential authors for contributing studies on serendipity. “Journal of Documentation” is the top-ranking journal. University College London is the prominent affiliation contributing highest number of studies on serendipity. The UK and the USA are the prominent nations contributing highest number of research. Authorship pattern for research on serendipity reveals involvement of single author in majority of the studies. OA Green model is the most preferred model for archiving of research articles by the authors who worked on serendipity. In addition, majority of the research outputs have received a citation ranging from 0 to 50.

Originality/value

To the best of the authors’ knowledge, this paper may be the first bibliometric analysis on serendipity research using bibliometric tools in library and information science studies. The paper would definitely open new avenues for other serendipity researchers.

Details

Information Discovery and Delivery, vol. 52 no. 2
Type: Research Article
ISSN: 2398-6247

Keywords

Book part
Publication date: 6 May 2024

Ferdaous Abdallah and Adel Boubaker

Although the phenomenon of the corporate social responsibility disclosure (CSRD) has derived the interest of several scholars, in recent years, the comparative studies between…

Abstract

Although the phenomenon of the corporate social responsibility disclosure (CSRD) has derived the interest of several scholars, in recent years, the comparative studies between Islamic banks (IBs) regarding CSRD quantity versus quality have not been the subject matter of studies till now. In this perspective, this chapter aims to investigate the importance given by IBs to the quality and quantity disclosure of CSR. Moreover, it seeks to explore the impact of CSRD quality and quantity on the IBs' financial performance (FP). To meet these objectives, we used a sample of 59 IBs from 2011 to 2016 in the Arab world and non-Arab world. Then, by adopting the content analysis approach, the authors constructed two CSRD indexes (quality and quantity). The empirical results indicated that IBs give more importance to the qualitative disclosure than the quantitative. Our findings will be very helpful for the policymakers and the managers of IBs because maintaining a good CSRD policy increases the capacity of IBs to deal with possible reputational events, thus protecting their profits and financial results. As far as the comparison between the Arabian and non-Arabian IBs, based on financial reports and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) governance standard N°7 is concerned, our study is among the first studies that provides two new CSRD indexes (quantity and quality).

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 26 May 2022

Ismail Abiodun Sulaimon, Hafiz Alaka, Razak Olu-Ajayi, Mubashir Ahmad, Saheed Ajayi and Abdul Hye

Road traffic emissions are generally believed to contribute immensely to air pollution, but the effect of road traffic data sets on air quality (AQ) predictions has not been fully…

260

Abstract

Purpose

Road traffic emissions are generally believed to contribute immensely to air pollution, but the effect of road traffic data sets on air quality (AQ) predictions has not been fully investigated. This paper aims to investigate the effects traffic data set have on the performance of machine learning (ML) predictive models in AQ prediction.

Design/methodology/approach

To achieve this, the authors have set up an experiment with the control data set having only the AQ data set and meteorological (Met) data set, while the experimental data set is made up of the AQ data set, Met data set and traffic data set. Several ML models (such as extra trees regressor, eXtreme gradient boosting regressor, random forest regressor, K-neighbors regressor and two others) were trained, tested and compared on these individual combinations of data sets to predict the volume of PM2.5, PM10, NO2 and O3 in the atmosphere at various times of the day.

Findings

The result obtained showed that various ML algorithms react differently to the traffic data set despite generally contributing to the performance improvement of all the ML algorithms considered in this study by at least 20% and an error reduction of at least 18.97%.

Research limitations/implications

This research is limited in terms of the study area, and the result cannot be generalized outside of the UK as some of the inherent conditions may not be similar elsewhere. Additionally, only the ML algorithms commonly used in literature are considered in this research, therefore, leaving out a few other ML algorithms.

Practical implications

This study reinforces the belief that the traffic data set has a significant effect on improving the performance of air pollution ML prediction models. Hence, there is an indication that ML algorithms behave differently when trained with a form of traffic data set in the development of an AQ prediction model. This implies that developers and researchers in AQ prediction need to identify the ML algorithms that behave in their best interest before implementation.

Originality/value

The result of this study will enable researchers to focus more on algorithms of benefit when using traffic data sets in AQ prediction.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 3
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 19 April 2024

Hui-Min Lai, Shin-Yuan Hung and David C. Yen

Seekers who visit professional virtual communities (PVCs) are usually motivated by knowledge-seeking, which is a complex cognitive process. How do seekers search for knowledge…

Abstract

Purpose

Seekers who visit professional virtual communities (PVCs) are usually motivated by knowledge-seeking, which is a complex cognitive process. How do seekers search for knowledge, and how is their search linked to prior knowledge or PVC situation factors? From the cognitive process and interactional psychology perspectives, this study investigated the three-way interactions between seekers’ expertise, task complexity, and perceptions of PVC features (i.e. knowledge quality and system quality) on knowledge-seeking strategies and resultant outcomes.

Design/methodology/approach

A field experiment was conducted with 119 seekers in a PVC using a 2 × 2 factorial design of seekers’ expertise (i.e. expert versus novice) and task complexity (i.e. low versus high).

Findings

The study reveals three significant insights: (1) For a high-complexity task, experts adopt an ask-directed searching strategy compared to novices, whereas novices adopt a browsing strategy; (2) For a high-complexity task, experts who perceive a high system quality are more likely than novices to adopt an ask-directed searching strategy; and (3) Task completion time and task quality are associated with the adoption of ask-directed searching strategies, whereas knowledge seekers’ satisfaction is more associated with the adoption of browsing strategy.

Originality/value

We draw on the perspectives of cognitive process and interactional psychology to explore potential two- and three-way interactions of seekers’ expertise, task complexity, and PVC features on the adoption of knowledge-seeking strategies in a PVC context. Our findings provide deep insights into seekers’ behavior in a PVC, given the popularity of the search for knowledge in PVCs.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 14 February 2024

Yaxi Liu, Chunxiu Qin, Yulong Wang and XuBu Ma

Exploratory search activities are ubiquitous in various information systems. Much potentially useful or even serendipitous information is discovered during the exploratory search…

Abstract

Purpose

Exploratory search activities are ubiquitous in various information systems. Much potentially useful or even serendipitous information is discovered during the exploratory search process. Given its irreplaceable role in information systems, exploratory search has attracted growing attention from the information system community. Since few studies have methodically reviewed current publications, researchers and practitioners are unable to take full advantage of existing achievements, which, in turn, limits their progress in this field. Through a literature review, this study aims to recapitulate important research topics of exploratory search in information systems, providing a research landscape of exploratory search.

Design/methodology/approach

Automatic and manual searches were performed on seven reputable databases to collect relevant literature published between January 2005 and July 2023. The literature pool contains 146 primary studies on exploratory search in information system research.

Findings

This study recapitulated five important topics of exploratory search, namely, conceptual frameworks, theoretical frameworks, influencing factors, design features and evaluation metrics. Moreover, this review revealed research gaps in current studies and proposed a knowledge framework and a research agenda for future studies.

Originality/value

This study has important implications for beginners to quickly get a snapshot of exploratory search studies, for researchers to re-align current research or discover new interesting issues, and for practitioners to design information systems that support exploratory search.

Details

The Electronic Library , vol. 42 no. 2
Type: Research Article
ISSN: 0264-0473

Keywords

Article
Publication date: 19 December 2023

Zahra Borghei, Martina Linnenluecke and Binh Bui

This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they…

Abstract

Purpose

This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they examine: whether forward-looking assumptions and judgements are typically considered in reporting climate-related risks/opportunities; whether there are differences in the reporting practices of firms in carbon-intensive industries versus non-carbon-intensive industries; and whether negative media reports have an influence on the levels of disclosure a firm makes.

Design/methodology/approach

The authors chose content analysis as their methodology and examined the financial statements published by firms listed on the UK’s FTSE 100 between 2016 and 2020. This analysis is framed by Suchman’s three dimensions of legitimacy, being pragmatic, cognitive and moral.

Findings

Climate-related disclosures in the notes and financial accounts of these firms did increase over the period. Yet, overall, the level the disclosures was inadequate and the quality was inconsistent. From this, the authors conclude that pragmatic legitimacy is not a particularly strong driving factor in compelling organisations to disclose climate-related information. The firms in carbon-intensive industries do provide greater levels of disclosure, including both qualitative and quantitative (monetary) content, which is consistent with cognitive legitimacy. However, from a moral legitimacy perspective, this study finds that firms did not adapt responsively to negative media coverage as a way of reflecting their accountability to broader public norms and values. Overall, this analysis suggests that regulatory enforcement and a systematic reporting framework with adequate guidance is going to be critical to developing transparent climate-related reporting in future.

Originality/value

This paper contributes to existing studies on climate-related disclosures, which have mainly examined the ‘front-half’ of annual reports. Conversely, this study aims to shed light on these practices in the “back-half” of these reports, exploring the underlying reasons for reporting climate-related risks and opportunities in financial accounts. The authors’ insights into the current disclosure practices make a theoretical contribution to the literature. Practitioners can also draw on these insights to improve how they report on climate-related risks and opportunities in their financial statements.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 24 November 2023

Ayman Issa

This study aims to examine the relationship between carbon reduction initiatives and financial performance. Additionally, it explores potential moderating variables, such as…

Abstract

Purpose

This study aims to examine the relationship between carbon reduction initiatives and financial performance. Additionally, it explores potential moderating variables, such as corporate social responsible (CSR) strategy and corporate governance practices, that may strengthen the link between carbon reduction initiatives and financial performance.

Design/methodology/approach

The empirical analysis is conducted using 1,740 firm-year observations from UK firms listed on the FTSE 350. Data on carbon emissions and firm-specific characteristics are obtained from the Refinitiv Eikon database for the period 2011–2020. Various econometric techniques, including ordinary least squares and system generalized method of moments, are used to examine the relationship between carbon reduction initiatives and financial performance. Additionally, alternative samples are used to further explore this relationship.

Findings

The author observes a significantly positive association between carbon reduction initiatives and financial performance in this study. Additionally, the significance of this relationship is found to be present specifically after the announcement of the Paris Agreement. Furthermore, a channel analysis reveals that moderating factors like CSR strategy and corporate governance quality influence this relationship.

Practical implications

The study underscores the importance of carbon reduction initiatives for sustainable business growth and financial performance. Managers can use these insights to prioritize investments in sustainable practices. Policymakers should consider implementing supportive regulations to incentivize companies to adopt carbon reduction strategies.

Originality/value

This study adds value to the existing body of literature by empirically examining the moderating role of CSR strategy and best corporate governance practices in the relationship between carbon reduction initiatives and financial performance. The findings contribute to a deeper understanding of how these factors interact and influence the outcomes.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

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