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Article
Publication date: 21 February 2024

Azra Rafique, Kanwal Ameen and Alia Arshad

This study aims to explore the evidence-based usage patterns of higher education commission (HEC) subscribed e-journal databases in the university digital library used by the…

Abstract

Purpose

This study aims to explore the evidence-based usage patterns of higher education commission (HEC) subscribed e-journal databases in the university digital library used by the scholarly community and the academics’ online searching behaviour at a higher education institution in Pakistan.

Design/methodology/approach

The study used an explanatory sequential mixed methods approach. Raw transaction log data were collected for quantitative analysis, and the interview technique was used for qualitative data collection and thematic analysis.

Findings

Log analysis revealed that HEC subscribed databases were used significantly, and among those, scholarly databases covering various subjects were more frequently used than subject-specific society-based databases. Furthermore, the users frequently accessed the needed e-journal articles through search engines like Google and Google Scholar, considering them sources of free material instead of the HEC subscribed databases.

Practical implications

It provides practical implications for examining the evidence-based use patterns of e-journal databases. It suggests the need for improving the access management of HEC databases, keeping in view the usage statistics and the demands of the scholars. The study may also help create market venues for the publishers of scholarly databases by offering attractive and economical packages for researchers of various disciplines in developing and underdeveloped countries. The study results also guide the information professionals to arrange orientation and information literacy programs to improve the searching behaviour of their less frequent users and enhance the utilization of these subscribed databases.

Originality/value

The study is part of a PhD project and, to the best of the authors’ knowledge, is the first such work in the context of a developing country like Pakistan.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 19 August 2022

Karthik Bajar, Aditya Kamat, Saket Shanker and Akhilesh Barve

In recent times, reverse logistics (RL) is gaining significant traction in various automobile industries to recapture returned vehicles’ value. A good RL program can lower…

Abstract

Purpose

In recent times, reverse logistics (RL) is gaining significant traction in various automobile industries to recapture returned vehicles’ value. A good RL program can lower manufacturing costs, establish a green supply chain, enhance customer satisfaction and provide a competitive advantage. However, reducing disruptions and increasing operational efficiency in the automobile RL requires implementing innovative technology to improve information flow and security. Thus, this manuscript aims to examine the hurdles in automobile RL activities and how they can be effectively tackled by blockchain technology (BCT). Merging BCT and RL provides the entire automobile industry a chance to generate value for its consumers through effective vehicle return policies, manufacturing cost reduction, maintenance records tracking, administration of vehicle information and a clear payment record of insurance contracts.

Design/methodology/approach

This research is presented in three stages to accomplish the task. First, previous literature and experts' opinions are examined to highlight certain factors that are an aggravation to BCT implementation. Next, this study proposed an interval-valued intuitionistic fuzzy set (IVIFS) – decision-making trial and evaluation laboratory (DEMATEL) with Choquet integral framework for computing and analyzing the comparative results of factor interrelationships. Finally, the causal outline diagrams are plotted to determine the influence of factors on one another for BCT implementation in automobile RL.

Findings

This study has categorized the barriers to BCT implementation into five major factors – operational and strategical, technical, knowledge and behavioral, financial and infrastructural, and government rules and regulations. The results revealed that disreputable technology, low-bearing capacity of IT systems and operational inefficiency are the most significant factors to be dealt with by automobile industry professionals for finer and enhanced RL processes utilizing BCT. The most noticeable advantage of BCT is its enormous amount of data, permitting automobile RL to develop client experience through real-time data insights.

Practical implications

This study reveals several factors that are hindering the implementation of BCT in RL activities of the automobile industry. The results can assist experts and policymakers improve their existing decision-making systems while making an effort to implement BCT into the automobile industry's RL activities.

Originality/value

Although there are several studies on the benefits of BCT in RL and the adoption of BCT in the automobile industry, individually, none have explicated the use of BCT in automobile RL. This is also the first kind of study that has used IVIFS-DEMATEL with the Choquet integral framework for computing and analyzing the comparative results of factor interrelationships hindering BCT implementation in automobile RL activities.

Details

Smart and Sustainable Built Environment, vol. 13 no. 1
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 20 November 2023

Sandeep Kumar Singh and Mamata Jenamani

The purpose of this paper is to design a consortium-blockchain based framework for cross-organizational business process mining complying with privacy requirements.

Abstract

Purpose

The purpose of this paper is to design a consortium-blockchain based framework for cross-organizational business process mining complying with privacy requirements.

Design/methodology/approach

Business process modeling in a cross-organizational setting is complicated due to privacy concerns. The process mining in this situation occurs through trusted third parties (TTPs). It uses a special class of Petri-nets called workflow nets (WF-nets) to represent the formal specifications of event logs in a blockchain-enabled cross-organization.

Findings

Using a smart contract algorithm, the proposed framework discovers the organization-specific business process models (BPM) without a TTP. The discovered BPMs are formally represented using WF-nets with a message factor to support the authors’ claim. Finally, the applicability and suitability of the proposed framework is demonstrated using a case study of multimodal transportation.

Originality/value

The proposed framework complies with privacy requirements. It shows how to represent the formal specifications of event logs in a blockchain using a special class of Petri-nets called WF-nets. It also presents a smart contract algorithm to discover organization-specific business process models (BPM) without a TTP.

Details

Business Process Management Journal, vol. 30 no. 1
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 2 June 2023

Sudip Gupta and Jayanta Kumar Seal

The purpose of this study is to find out the effect of consumption tax on savings behavior especially on the people who are close to their retirement.

Abstract

Purpose

The purpose of this study is to find out the effect of consumption tax on savings behavior especially on the people who are close to their retirement.

Design/methodology/approach

The authors analyze the response in spending and retirement saving using a difference-in-differences regression methodology. The authors use the year since the Public Provident Fund (PPF) enrollment date for each individual as a random assignment to identify the service tax policy's causal impact. Therefore, this variable is a continuous variable defined as an individual's age until the end of the restrictions when people can withdraw money from their retirement savings account PPF without any penalty. The treatment variable is the service tax shock (increase in service tax) that happened effective 1st April 2015.

Findings

The authors find a significant effect of a change in the service tax rate on individuals' spending and PPF saving behavior. On average, individuals lower their consumption by about 14% and increase their PPF savings by 16% in response to the increase in the service tax rate. The authors find substantial heterogeneity in effect across different types of individuals. The effect is more pronounced for people closer to their retirement and needy people (defined as individuals with low traditional savings account balances).

Research limitations/implications

The authors studied the effect of consumption tax on one category of savings (PPF) only. There are other savings instruments available in India. The data for those were not available to us.

Practical implications

This paper not only throws light on the consumption and savings behaviour of the individuals, but will also help the policy maker for framing appropriate fiscal policy.

Originality/value

Using a unique and proprietary data from a large bank in India, the authors analyze the effect of a tax policy change on households' consumption and retirement savings behavior. The authors find that households reduce their consumption by 14% and increase their voluntary retirement savings (Public Provident Fund aka PPF) by 16% in response to an increase in the service tax policy. Individuals close to their retirement age (55 years of age and above) and without any withdrawal restrictions from their PPF account tend to reduce their expenditures more and save more. Individuals with financial constraints and withdrawal restrictions do not reduce their expenditures significantly. To the best of the authors’ knowledge no study was done on this.

Details

Managerial Finance, vol. 49 no. 11
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 26 December 2023

Jiajun Tan, Wai Peng Wong, Chee Keong Tan, Suriyan Jomthanachai and Chee Peng Lim

Technology is the lifeline for the logistics industry, and it has been immensely disrupted by the emerging blockchain technology. This paper has two main objectives. The first is…

Abstract

Purpose

Technology is the lifeline for the logistics industry, and it has been immensely disrupted by the emerging blockchain technology. This paper has two main objectives. The first is to explore how the current blockchain technology can be implemented in the logistics industry with the aim of improving logistic services amongst the network of logistics service providers (LSPs). The second is to propose the development of a blockchain model for the small and medium logistics service supply chain.

Design/methodology/approach

A prototype blockchain-based logistics system has been created and tested in a case study with a real logistics company. The primary technologies for developing a blockchain model on the Hyperledger platform as well as how the system is designed based on the logistics service flow are explained.

Findings

The study has resulted in the successful implementation of the proposed prototype blockchain-based logistics system. In particular, the case company has managed to fully utilise the developed tracking and tracing system. Whilst utilising the prototype, the participants have been able to fulfil their responsibilities in an effective manner. The performance of LSPs has improved following the World Bank Logistics Performance Index (LPI) criteria.

Originality/value

This paper contributes to current research in the application of blockchain technologies in the domain of logistics and the supply chain to progress LSPs towards Logistics 4.0. The current frameworks for Logistics 4.0 and how blockchain as a disruptive technology revolutionises logistic services are reviewed. In addition, this paper highlights the benefits of blockchain technology that LSPs can leverage to further improve their performance based on the LPI criteria.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 18 July 2022

Achraf Ghorbel, Yasmine Snene and Wajdi Frikha

The objective of this paper is to investigate the pandemic’s function as a driver of investor herding in international stock markets, given that the current coronavirus disease…

Abstract

Purpose

The objective of this paper is to investigate the pandemic’s function as a driver of investor herding in international stock markets, given that the current coronavirus disease 2019 (COVID-19) crisis has caused a large rise in uncertainty.

Design/methodology/approach

The paper investigates the presence of herding behavior among the developed and BRICS (Brazil, Russia, India, China and South Africa) stock market indices during the COVID-19 crisis, by using a modified Cross-Sectional Absolute Deviation (CSAD) measure which is considered a proxy for herding and the wavelet coherence (WC) analysis between CSAD that captures the different inter-linkages between stock markets.

Findings

Using the CSAD model, the authors' findings indicate that the herding behavior of investors is present in stock markets during the four waves of COVID-19 crisis. The results also demonstrate that the transaction volume improve the herding behavior in the stock markets. As for the news concerning the number of cases caused by the pandemic, the results show that the pandemic does not stimulate herding; however, the number of deaths caused by this pandemic turns out to be a great stimulator of herding. By using the WC analysis, the authors' findings indicate the presence of herding behavior between the Chinese and stock markets (developed and emerging), especially during the first wave of the crisis and the presence of herding behavior between the Indian and stock markets (developed and emerging) in the medium and long run, especially during the third wave of the COVID-19 crisis.

Originality/value

The authors' study is among the first that examines the influence of the recent COVID-19 pandemic as a stimulator of herding behavior between stock markets. The study also uses the WC analysis next to the CSAD model to obtain robust results. The authors' results are consistent with the mental bias of behavioral finance where herding behavior is considered effective in volatility predictions and decision-making for international investors, specifically during the COVID-19 crisis.

Book part
Publication date: 29 January 2024

Shafeeq Ahmed Ali, Mohammad H. Allaymoun, Ahmad Yahia Mustafa Al Astal and Rehab Saleh

This chapter focuses on a case study of Kareem Exchange Company and its use of big data analysis to detect and prevent fraud and suspicious financial transactions. The chapter…

Abstract

This chapter focuses on a case study of Kareem Exchange Company and its use of big data analysis to detect and prevent fraud and suspicious financial transactions. The chapter describes the various phases of the big data analysis cycle, including discovery, data preparation, model planning, model building, operationalization, and communicating results, and how the Kareem Exchange Company team implemented each phase. This chapter emphasizes the importance of identifying the business problem, understanding the resources and stakeholders involved, and developing an initial hypothesis to guide the analysis. The case study results demonstrate the potential of big data analysis to improve fraud detection capabilities in financial institutions, leading to informed decision making and action.

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Keywords

Open Access
Article
Publication date: 14 March 2024

Andreas Joel Kassner

Many studies have analysed the impact of various variables on the ability of companies to raise capital. While most of these studies are sector-agnostic, literature on the effects…

Abstract

Purpose

Many studies have analysed the impact of various variables on the ability of companies to raise capital. While most of these studies are sector-agnostic, literature on the effects of macroeconomic variables on sectors that established over the last 20 years like property technology and financial technology, is scarce. This study aims to identify macroeconomic factors that influence the ability of both sectors and is extended by real estate variables.

Design/methodology/approach

The impact of macroeconomic and real estate related factors is analysed using multiple linear regression and quantile regression. The sample covers 338 observations for PropTech and 595 for FinTech across 18 European countries and 5 deal types between 2000–2001 with each observation representing the capital invested per year for each deal type and country.

Findings

Besides confirming a significant impact of macroeconomic variables on the amount of capital invested, this study finds that additionally the real estate transaction volume positively impacts PropTech while the real estate yield-bond-gap negatively impacts FinTech.

Practical implications

For PropTech and FinTech companies and their investors it is critical to understand the dynamic with mac-ro variables and also the real estate industry. The direct connection identified in this paper is critical for a holistic understanding of the effects of measurable real estate variables on capital investments into both sectors.

Originality/value

The analysis fills the gap in the literature between variables affecting investment into firms and effects of the real estate industry on the investment activity into PropTech and FinTech.

Details

Journal of European Real Estate Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-9269

Keywords

Article
Publication date: 14 November 2023

Liupengfei Wu, Weisheng Lu and Chen Chen

This research aims to develop a blockchain smart contract–enabled framework to resolve power imbalance problems in construction payment.

Abstract

Purpose

This research aims to develop a blockchain smart contract–enabled framework to resolve power imbalance problems in construction payment.

Design/methodology/approach

This research adopts a design science research method to develop the blockchain smart contract–enabled framework. The authors then develop a prototype system. Finally, the authors evaluate its performance in solving power imbalance-induced payment problems.

Findings

The results show that the prototype system can resolve power imbalance problems in construction payment by allowing project participants to make transparent and decentralized decisions that are self-enforceable by blockchain smart contracts.

Research limitations/implications

This study provides theoretical explanations for how blockchain smart contracts can resolve power imbalances in construction payment; based on that, it proposes a novel blockchain smart contract–enabled method to rebalance the power of stakeholders in construction payment. Thus, it contributes to the body of knowledge on blockchain technology and construction payment.

Practical implications

This study moves beyond a conceptual framework and develops a practical blockchain smart contract system for resolving power imbalances in construction payment, strengthening construction project members' confidence in using blockchain technology.

Social implications

The proposed blockchain smart contract–enabled solution helps mitigate negative social impacts associated with late payment and non-payment. Furthermore, the research maximizes trust among participants in payment processes to inspire collaborative culture in the construction industry.

Originality/value

This paper introduces a novel blockchain smart contract integrated method, allowing project stakeholders to resolve power imbalance problems in construction payment through decentralized decision-making.

Details

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

Keywords

Article
Publication date: 7 December 2023

Leo Hong and Douglas N. Hales

This study aims to investigate the contribution of blockchain technology to supply chain risk management and its impact on performance among Indian manufacturing companies.

Abstract

Purpose

This study aims to investigate the contribution of blockchain technology to supply chain risk management and its impact on performance among Indian manufacturing companies.

Design/methodology/approach

Drawing on a resource-based view, dynamic capability and system of systems theory, this study examines the direct relationships between blockchain, supply chain risk management and supply chain performance. The authors validate the mediating effects of three supply chain risk management components, namely supply risk management, demand risk management and cyber security management, on financial transaction reliability and information reliability. Data were collected from 204 Indian manufacturing companies that have adopted blockchain technology.

Findings

The results demonstrate that companies adopting blockchain technology have experienced positive outcomes in managing supply chain-related risks, financial transaction reliability and information reliability. These findings provide valuable guidance to managers, highlighting blockchain as a competitive advantage for supply chain management.

Originality/value

To the best of the authors’ knowledge, no previous research on blockchain-based risk management capabilities has been conducted.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

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