Search results

1 – 10 of 17
Article
Publication date: 21 June 2023

Nafisah Yami, Jannine Poletti-Hughes and Khaled Hussainey

The authors motivate this research on the gender diversity of the board because of the recent increases in the number of women in top executive teams (Francis et al., 2015), which…

Abstract

Purpose

The authors motivate this research on the gender diversity of the board because of the recent increases in the number of women in top executive teams (Francis et al., 2015), which has probably been the result of the adoption of legislation for gender quotas as well as the establishment of corporate governance recommendations for gender diverse boards in several countries. The purpose of this study is to consider the quality of board directors when examining the effect of female directors on earnings management.

Design/methodology/approach

The analyses follow the system generalized method of moment to address endogeneity concerns (e.g. a board with higher quality is more likely to have female directors on board and vice versa). Besides the lags of the endogenous variables, the authors use the female industry ratio as an additional instrument (Liu et al., 2014), as female directors might be inspired by other female directors according to industrial sectors (measured by the two-digit industry codes), where competitors are likely to follow gender diversity practices of other firms within the same industrial sector.

Findings

The authors’ findings show a negative and significant association between board gender diversity and earnings management (EM), suggesting that independent female directors are the drivers of such effect. High-quality boards decrease the incidence of EM but hinder the potential involvement from female directors towards reducing EM. The incumbent effect of high-quality boards on female director’s contribution on EM reverses with less powerful CEOs.

Originality/value

The authors contribute to the extant literature by recognizing that the effectiveness of a female director on decreasing EM is a function of the environment in which decision-making takes place (i.e. board quality/powerful CEOs).

Details

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

Keywords

Article
Publication date: 17 October 2023

Ayatallah Magdy, Ayman Hassaan Mahmoud and Ahmed Saleh

Comfortable outdoor workspaces are important for employees in business parks and urban areas. Prioritizing a pleasant thermal environment is essential for employee productivity…

Abstract

Purpose

Comfortable outdoor workspaces are important for employees in business parks and urban areas. Prioritizing a pleasant thermal environment is essential for employee productivity, as well as the improvement of outdoor spaces between office buildings to enhance social activities and quality of outdoor workplaces in a hot arid climate has been subjected to very little studies Thus, this study focuses on business parks (BPs) landscape elements. The objective of this study is to enhance the user's thermal comfort in the work environment, especially in the outdoors attached to the administrative and office buildings such as the BPs.

Design/methodology/approach

This research follows Four-phases methodology. Phase 1 is the investigation of the literature review including the Concept and consideration of BP urban planning, Achieving outdoor thermal comfort (OTC) and shading elements analysis. Phase 2 is the case study initial analysis targeting for prioritizing zones for shading involves three main methods: social assessment, geometrical assessment and environmental assessment. Phase 3 entails selecting shading elements that are suitable for the zones requiring shading parametrize the selected shading elements. Phase 4 focuses on the optimization of OTC through shading arrangements for the prioritized zones.

Findings

Shading design is a multidimensional process that requires consideration of various factors, including social aspects, environmental impact and structural integrity. Shading elements in urban areas play a crucial role in mitigating heat stress by effectively shielding surfaces from solar radiation. The integration of parametric design and computational optimization techniques enhances the shading design process by generating a wide range of alternative solutions.

Research limitations/implications

While conducting this research, it is important to acknowledge certain limitations that may affect the generalizability and scope of the findings. One significant limitation lies in the use of the shade audit method as a tool to prioritize zones for shading. Although the shade audit approach offers practical benefits for designers compared to using questionnaires, it may have its own inherent biases or may not capture the full complexity of human preferences and needs.

Originality/value

Few studies have focused on optimizing the type and location of devices that shade outdoor spaces. As a result, there is no consensus on the workflow that should regulate the design of outdoor shading installations in terms of microclimate and human thermal comfort, therefore testing parametric shading scenarios for open spaces between office buildings to increase the benefit of the outer environment is very important. The study synthesizes OTC strategies by filling the research gap through the implementation of a proper workflow that utilizes parametric thermal comfort.

Details

Open House International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0168-2601

Keywords

Article
Publication date: 23 February 2024

Shuai Han, Tongtong Sun, Izhar Mithal Jiskani, Daoyan Guo, Xinrui Liang and Zhen Wei

With the rapid low-carbon transformation in China, the industrial approach and labor structure of mining enterprises are undergoing constant changes, leading to an increasing…

Abstract

Purpose

With the rapid low-carbon transformation in China, the industrial approach and labor structure of mining enterprises are undergoing constant changes, leading to an increasing psychological dilemma faced by coal miners. This study aims to reveal the relationship and mechanism of factors influencing the psychological dilemma of miners, and to provide optimal intervention strategies for the safety and sustainable development of employees and enterprises.

Design/methodology/approach

To effectively address the complex issue of the psychological dilemma faced by miners, this study identifies and constructs five-dimensional elements, comprising 20 indicators, that influence psychological dilemmas. The relational mechanism of action of factors influencing psychological dilemma was then elucidated using an integration of interpretive structural modeling and cross-impact matrix multiplication.

Findings

Industry dilemma perception is a “direct” factor with dependent attributes. The perceptions of management response and relationship dilemmas are “root” factors with driving attributes. Change adaptation dilemma perception is a “susceptibility” factor with linkage attributes. Work dilemma perception is a “blunt” factor with both dependent and autonomous attributes.

Originality/value

The aforementioned findings offer a critical theoretical and practical foundation for developing systematic and cascading intervention strategies to address the psychological dilemma mining enterprises face, which contributes to advancing a high-quality coal industry and efficient energy development.

Details

Chinese Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 22 March 2024

Yasmine Chahed, Robert Charnock, Sabina Du Rietz Dahlström, Niels Joseph Lennon, Tommaso Palermo, Cristiana Parisi, Dane Pflueger, Andreas Sundström, Dorothy Toh and Lichen Yu

The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production…

Abstract

Purpose

The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production through research activities “other than” those directly focused on making progress with their own, to-be-published, research papers in a context associated with the “publish or perish” (PoP) mentality.

Design/methodology/approach

Drawing broadly on the notion of technologies of humility (Jasanoff, 2003), this reflective essay develops upon the experiences of the authors in organizing and participating in a series of nine workshops undertaken between June 2013 and April 2021, as well as the arduous process of writing this paper itself. Retrospective accounts, workshop materials, email exchanges and surveys of workshop participants provide the key data sources for the analysis presented in the paper.

Findings

The paper shows how the organization of the workshops is intertwined with the building of a small community of ECRs and exploration of how to address the perceived limitations of a “gap-spotting” approach to developing research ideas and questions. The analysis foregrounds how the workshops provide a seemingly valuable research experience that is not without contradictions. Workshop participation reveals tensions between engagement in activities “other than” working on papers for publication and institutionalized pressures to produce publication outputs, between the (weak) perceived status of ECRs in the field and the aspiration to make a scholarly contribution, and between the desire to develop a personally satisfying intellectual journey and the pressure to respond to requirements that allow access to a wider community of scholars.

Originality/value

Our analysis contributes to debates about the ways in which seemingly valuable outputs are produced in academia despite a pervasive “publish or perish” mentality. The analysis also shows how reflexive writing can help to better understand the opportunities and challenges of pursuing activities that might be considered “unproductive” because they are not directly related to to-be-published papers.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 7 May 2024

Mohammed Y. Fattah, Mahmood R. Mahmood and Mohammed F. Aswad

The main objective of the present research is to investigate the benefits of using geogrid reinforcement in minimizing the rate of deterioration of ballasted rail track geometry…

Abstract

Purpose

The main objective of the present research is to investigate the benefits of using geogrid reinforcement in minimizing the rate of deterioration of ballasted rail track geometry resting on soft clay and to explore the effect of load amplitude, load frequency, presence of geogrid layer in ballast layer and ballast layer thickness on the behavior of track system. These variables are studied both experimentally and numerically. This paper examines the effect of geogrid reinforced ballast laying on a layer of clayey soil as a subgrade layer, where a half full scale railway tests are conducted as well as a theoretical analysis is performed.

Design/methodology/approach

The experimental tests work consists of laboratory model tests to investigate the reduction in the compressibility and stress distribution induced in soft clay under a ballast railway reinforced by geogrid reinforcement subjected to dynamic load. Experimental model based on an approximate half scale for general rail track engineering practice is adopted in this study which is used in Iraqi railways. The investigated parameters are load amplitude, load frequency and presence of geogrid reinforcement layer. A half full-scale railway was constructed for carrying out the tests, which consists of two rails 800 mm in length with three wooden sleepers (900 mm × 90 mm × 90 mm). The ballast was overlying 500 mm thick clay layer. The tests were carried out with and without geogrid reinforcement, the tests were carried out in a well tied steel box of 1.5 m length × 1 m width × 1 m height. A series of laboratory tests were conducted to investigate the response of the ballast and the clay layers where the ballast was reinforced by a geogrid. Settlement in ballast and clay, was measured in reinforced and unreinforced ballast cases. In addition to the laboratory tests, the application of numerical analysis was made by using the finite element program PLAXIS 3D 2013.

Findings

It was concluded that the settlement increased with increasing the simulated train load amplitude, there is a sharp increase in settlement up to the cycle 500 and after that, there is a gradual increase to level out between, 2,500 and 4,500 cycles depending on the load frequency. There is a little increase in the induced settlement when the load amplitude increased from 0.5 to 1 ton, but it is higher when the load amplitude increased to 2 ton, the increase in settlement depends on the geogrid existence and the other studied parameters. Both experimental and numerical results showed the same behavior. The effect of load frequency on the settlement ratio is almost constant after 500 cycles. In general, for reinforced cases, the effect of load frequency on the settlement ratio is very small ranging between 0.5 and 2% compared with the unreinforced case.

Originality/value

Increasing the ballast layer thickness from 20 cm to 30 cm leads to decrease the settlement by about 50%. This ascertains the efficiency of ballast in spreading the waves induced by the track.

Details

Railway Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2755-0907

Keywords

Article
Publication date: 9 February 2024

Runze Yu and Li Ma

The paper covers mega infrastructure construction supply chain (MICSC) in Engineering-Procurement-Construction (EPC) projects, where the frequent occurrence of risk incidents has…

138

Abstract

Purpose

The paper covers mega infrastructure construction supply chain (MICSC) in Engineering-Procurement-Construction (EPC) projects, where the frequent occurrence of risk incidents has greatly affected human life. The research aims to establish a risk evaluation index system for MICSC in EPC projects, exploring what risk factors lead to risk incidents and measure the importance and causality of all these risk factors.

Design/methodology/approach

The research applies a combination of quantitative and qualitative analysis methodology to process data sequentially. In the first place, risk factors for MICSC in EPC projects are extracted and identified from literature survey and expert interviews. In the second place, an integration model fuzzy Analytic Hierarchy Process (f-AHP) and fuzzy Decision-making Trial and Evaluation Laboratory (f-DEMATEL) is constructed to comprehensively analyze all these risk factors.

Findings

12 primary risk factors and 36 secondary risk factors comprise the risk evaluation index system for MICSC in EPC projects from 178 literature and 5 professionals. The results indicate that Political Situation (F1), Social Security (F2) and Management Mode (F8) are critical risk factors, where F1 and F2 are cause factors and F8 is an effect factor.

Originality/value

There are three main contributions of this paper. First and foremost, from the perspective of the research content, no other study has been able to assess risk factors for MICSC in EPC projects, while embedding nine phases of the whole project life cycle and six subjects of stakeholders into a risk evaluation index system. Additionally, from the perspective of research method, a combined model incorporating f-AHP and f-DEMATEL is constructed to avoid the one-sidedness of a single model. Last but not least, from the perspective of practical significance, focusing on the critical risk factors, a series of effective measures are formulated to make appropriate management decisions for nodal enterprises of MICSC, which can improve their risk management capabilities.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 23 April 2024

Jiwon Chung, Hyunbin Won, Hannah Lee, Soah Park, Hyewon Ahn, Suhyun Pyeon, Jeong Eun Yoon and Sumin Koo

The objective of this study was to develop wearable suit platforms with various anchoring structure designs with the intention of improving wearability and enhancing user…

Abstract

Purpose

The objective of this study was to develop wearable suit platforms with various anchoring structure designs with the intention of improving wearability and enhancing user satisfaction.

Design/methodology/approach

This study selected fabrics and materials for the suit platform through material performance tests. Two anchoring structure designs, 11-type and X-type are compared with regular clothing under control conditions. To evaluate the comfort level of the wearable suit platform, a satisfaction survey and electroencephalogram (EEG) measurements are conducted to triangulate the findings.

Findings

The 11-type exhibited higher values in comfort indicators such as α, θ, α/High-β and lower values in concentration or stress indicators such as β, ϒ, sensorimotor rhythm (SMR)+Mid-β/θ, and a spectral edge frequency of 95% compared to the X-type while walking. The 11-type offers greater comfort and satisfaction compared to the X-type when lifting based on the EEG measurements and the participants survey.

Originality/value

It is recommended to implement the 11-type when designing wearable suit platforms. These findings offer essential data on wearability, which can guide the development of soft wearable robots.

Details

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

Keywords

Article
Publication date: 23 April 2024

Margaret Anne Murray and April Marvin

The Astroworld concert tragedy is used as an example of crisis (mis)management and the potential utility of the 4R model. Although the 4R model has been implemented in high-risk…

Abstract

Purpose

The Astroworld concert tragedy is used as an example of crisis (mis)management and the potential utility of the 4R model. Although the 4R model has been implemented in high-risk emergency management situations, it is useful in the PR field because of its actionable approach, creating a way for practitioners to prepare for and manage crisis situations.

Design/methodology/approach

This is an analysis of the crisis that occurred at Astroworld, spanning preparation, day-of events, casualties and enduring reputational impact. The paper applies the 4R method to the Astroworld tragedy to show how it could have lessened or even prevented the tragedy. Finally, the SCCT model is used to explain why the official post-crisis statements were ineffective.

Findings

Social media has heightened the importance of a quick and effective organizational response to risk and crisis situations because poor responses can go viral quickly. However, social media also provides intelligence and crowd sourced information that can inform PR practitioners of emerging crisis scenarios. It is also an underutilized tool for two-way communication during crises.

Practical implications

The 4R approach is beneficial to general practitioners as it simplifies crisis best-practices, something essential for quick action. As our world changes and becomes less predictable, practitioners must have a clear plan to protect their organizations and the public surrounding them. This approach includes reduction, readiness, response and recovery, which are all essential in crisis communication.

Originality/value

The 4R method has not been explored or applied in the PR field. This paper highlights how the model has been utilized in the emergency management field and illustrates the way 4R can serve the PR field.

Details

Corporate Communications: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 12 January 2024

Ioanna Malkogianni

This study examines specific budget execution items (as proxies of vulnerability and sustainability) along with political factors to identify earnings management (EM) practices in…

Abstract

Purpose

This study examines specific budget execution items (as proxies of vulnerability and sustainability) along with political factors to identify earnings management (EM) practices in Greek municipalities.

Design/methodology/approach

The study employs a sample of 1,831 financial and budget execution statements for the period 2011–2019. EM is proxied by unsigned discretionary accruals that are assessed through the performance-matched modified-Jones model and the modified-Jones model.

Findings

The findings provide evidence that the municipality’s dependence on subsidies (or its self-sufficiency) affects EM, especially during the pre-election year. Municipalities that maintain their financial autonomy engage less in EM in pre-election years. Lastly, it is proven that electoral cycles, weak opposition and other variables exert an effect on the size of EM. Sensitivity analysis confirms the results.

Originality/value

This paper contributes to the literature on EM by analyzing for the first time budget execution items (as proxies of vulnerability and sustainability) and their impact on the size of unsigned discretionary accruals.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 12 December 2023

Sukhpreet Kaur

Applying resource-based view and the configurational approach theory, this study seeks to understand the moderating role of age and gender between human resource practices and…

Abstract

Purpose

Applying resource-based view and the configurational approach theory, this study seeks to understand the moderating role of age and gender between human resource practices and employee competencies relationship.

Design/methodology/approach

43 food processing firms of India participated in the study. Applying multilevel approach, the responses of 295 human resource managers and 3,557 employees were used for the analysis.

Findings

The human resource practices–employee competencies relationship was stronger in the case of young employees. Furthermore, the relationship was better in case of male employees over female employees. The results urge for greater attention toward age and gender diversity issues while tailoring human resource practices for enhancing employee skills. This article contributes the human resource management literature by exploring the role of age and gender, which has been used as the control variables as the moderating variables for governing the human resource practices–employee competencies relationship.

Practical implications

Special focus can be placed on extensive custom in-house training and development activities. Proper division of work can be done for new employees and experienced employees depending upon their learning capabilities. The firms can do so by either implementing formal or informal organizational structures to achieve full gains. Firms should focus largely on narrowing the development practices adopted for diverse age groups of workforce population. The four practices proposed by the Organization for Economic Cooperation and Development (2006) for ensuring effectiveness of development practices and its impact on old age employee effectiveness and attitude should be put in practice.

Originality/value

The originality of this study lies in its exploration of the intricate interplay among age, gender and human resource practices in shaping employee competencies. By understanding how these factors interact within the human resource practices–employee competencies framework, this research offers a unique perspective on the evolving workforce dynamics. It goes beyond the conventional human resource management strategies to uncover nuanced insights, shedding light on tailored approaches that consider the specific needs and aspirations of diverse employees. This innovative perspective contributes to a more inclusive, efficient and adaptable work environment, enriching both the academic understanding of human resources and the practical implementation of strategies for contemporary organizations.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-3983

Keywords

1 – 10 of 17