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Open Access
Article
Publication date: 19 January 2022

Dorina Nicoleta Popa, Victoria Bogdan, Claudia Diana Sabau Popa, Marioara Belenesi and Alina Badulescu

The purpose of this work is twofold. First, looks to identify the main homogenous groups of companies after environmental, social, economic and governance (ESEG) disclosures…

1415

Abstract

Purpose

The purpose of this work is twofold. First, looks to identify the main homogenous groups of companies after environmental, social, economic and governance (ESEG) disclosures, non-financial statement and earnings per share (EPS), and second investigates the connection between variables.

Design/methodology/approach

Using financial and non-financial information from annual reports of private listed companies, the authors performed two-step cluster analysis (TSCA) in the first stage of the research, followed by parametric, nonparametric correlation analysis, as well as regression analysis based on panel data, in the second stage.

Findings

Results of TSCA revealed a cluster of companies with good financial and non-financial outcomes and a cluster of companies with poor performance. The performance dynamics showed a slight improvement during the period for few companies and composition analysis of clusters by industries through Kruskal–Wallis test highlighted differences between clusters, only for 2017. The main findings confirm a direct, although weak in intensity but statistically significant correlation between ESEG disclosure index, its sustainability component and financial performance (FP), valid for the entire period. Also, the results showed a direct link of low intensity to average, but statistically significant between the non-financial statement and EPS, valid only for 2017 and 2018.

Research limitations/implications

The results indicate mixed findings which invites further in-depth research. Limits of the study can be found in selected indicators and the short period of time analyzed. However, the practical implications are worth considering from the perspective of finding new managerial tools that can better shape the relationship between ESEG disclosures and FP.

Practical implications

ESEG Dindx can be an instrument for managers that can optimize the link between the FP of companies and its sustainable development.

Social implications

ESEG Dindx measures the disclosure degree of ESEG information by the companies listed on Bucharest Stock Exchange (BSE). The main findings of the work confirm a direct, although weak in intensity but statistically significant correlation between ESEG disclosure index, its sustainability component and FP, valid for the entire period.

Originality/value

This study adds value to the existing literature by the proposed research framework, design of ESEG Dindx and the way correlations between variables were investigated.

Details

Kybernetes, vol. 51 no. 13
Type: Research Article
ISSN: 0368-492X

Keywords

Content available
Article
Publication date: 2 March 2010

125

Abstract

Details

International Journal of Accounting & Information Management, vol. 18 no. 1
Type: Research Article
ISSN: 1834-7649

Article
Publication date: 1 August 2003

Joseph Blase and Jo Blase

This article, the first empirical study of its kind, presents findings from a larger qualitative study of principal mistreatment of teachers. A grounded theory method was used to…

3203

Abstract

This article, the first empirical study of its kind, presents findings from a larger qualitative study of principal mistreatment of teachers. A grounded theory method was used to study a sample of 50 US teachers who were subjected to long‐term mistreatment from school principals. The authors discuss descriptive, conceptual, and theoretical findings about principals’ actions that teachers define as mistreatment. In addition, the inductively derived model briefly looks at the harmful effects of principal mistreatment and abuse on teachers, psychologically/emotionally and physically/physiologically. Implications of study findings are discussed for administrator and teacher preparation, for school district offices, and for further research.

Details

Journal of Educational Administration, vol. 41 no. 4
Type: Research Article
ISSN: 0957-8234

Keywords

Book part
Publication date: 7 January 2015

This chapter explains the research design. An interpretive methodology was considered most suitable for the study. Informed by an institutional framework, the interpretive…

Abstract

This chapter explains the research design. An interpretive methodology was considered most suitable for the study. Informed by an institutional framework, the interpretive methodology was selected for this monograph for its strengths of focusing on the research context, interactive processes, and meanings that are not measurable by quantitative approach. The interpretive methodology is also consistent with the ontological and epistemological positions of the researchers. Data were collected from interviewing four groups of key persons and a document survey. The data triangulation and multiple perspectives helped increase the reliability and validity of the study. Also, conducting data collection in a natural setting produced a rich data source. This enabled the provision of an enhanced understanding of the operation and effectiveness of corporate governance and financial reporting practice in a real setting. In addition, the systematic set of data analysis procedures helped improve research rigor and develop conceptual and theoretical understanding of issues of interest.

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Keywords

Article
Publication date: 3 August 2006

Redwanur M. Rahman and Darrel N. Caulley

This paper describes the methodology of a PhD thesis that was a study of the regulatory practices in the private health care sector of Bangladesh. The paper begins by situating…

Abstract

This paper describes the methodology of a PhD thesis that was a study of the regulatory practices in the private health care sector of Bangladesh. The paper begins by situating the methodology in the nature, context and significance of the study. As the study involved a policy analysis and evaluation these are defined and described. The paper concentrates on the research design and methodology, which involved the use of qualitative methods. The sampling is described and the methods used included in‐depth interviews, the taking of field notes based on observations and document analysis. Attention is also given to ethical issues. The problems that emerged and the limitations of the study design and methodology are also discussed.

Details

Qualitative Research Journal, vol. 6 no. 2
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 3 July 2017

Alice Huguet, Caitlin C. Farrell and Julie A. Marsh

The use of data for instructional improvement is prevalent in today’s educational landscape, yet policies calling for data use may result in significant variation at the school…

1025

Abstract

Purpose

The use of data for instructional improvement is prevalent in today’s educational landscape, yet policies calling for data use may result in significant variation at the school level. The purpose of this paper is to focus on tools and routines as mechanisms of principal influence on data-use professional learning communities (PLCs).

Design/methodology/approach

Data were collected through a comparative case study of two low-income, low-performing schools in one district. The data set included interview and focus group transcripts, observation field notes and documents, and was iteratively coded.

Findings

The two principals in the study employed tools and routines differently to influence ways that teachers interacted with data in their PLCs. Teachers who were given leeway to co-construct data-use tools found them to be more beneficial to their work. Findings also suggest that teachers’ data use may benefit from more flexibility in their day-to-day PLC routines.

Research limitations/implications

Closer examination of how tools are designed and time is spent in data-use PLCs may help the authors further understand the influence of the principal’s role.

Originality/value

Previous research has demonstrated that data use can improve teacher instruction, yet the varied implementation of data-use PLCs in this district illustrates that not all students have an equal opportunity to learn from teachers who meaningfully engage with data.

Details

Journal of Educational Administration, vol. 55 no. 4
Type: Research Article
ISSN: 0957-8234

Keywords

Article
Publication date: 11 November 2013

Bogdan Bochenek and Katarzyna Tajs-Zielinska

Biologically inspired techniques like cellular automata (CA) are gaining nowadays attention of designers. This is because they are effective, do not require gradient information…

Abstract

Purpose

Biologically inspired techniques like cellular automata (CA) are gaining nowadays attention of designers. This is because they are effective, do not require gradient information, and one can easily combine this type of algorithm with any finite element structural analysis code. The purpose of this paper is to develop a CA algorithm based on novel local rules oriented at solving compliance-based topology optimization problems.

Design/methodology/approach

The design domain is divided into lattice of cells, states of which are updated synchronously. The proposed rules include information coming from an individual cell and from its neighborhood, and by introducing weighting parameters allow to control and modify topology generation process.

Findings

The performance of the developed algorithm is very satisfactory, and a comparison with results of other authors, obtained with the use of various optimization techniques, shows efficiency of the present topology generation process. The results found within approach of this paper are in a good agreement with the ones already reported, both for optimal topologies and values of minimal compliance, which in some cases are found even improved.

Practical implications

The algorithm presented in the paper is quite general what allows its easy application to engineering design problems. Moreover, the local update rules are simple, so they can be easily implemented into professional FEM analysis codes, as an efficient add-on module for topology optimization.

Originality/value

The main advantage of the developed algorithm is that it is a fast convergent technique and usually requires far less iterations as to achieve the solution, when compared to other approaches. What is also important does not require any additional density filtering. It also overcomes some drawbacks of traditional approaches so that changing mesh density does not influence resulting topologies and solutions are free from checkerboard effect.

Details

Engineering Computations, vol. 30 no. 8
Type: Research Article
ISSN: 0264-4401

Keywords

Abstract

Details

Applying Partial Least Squares in Tourism and Hospitality Research
Type: Book
ISBN: 978-1-78756-700-9

Abstract

Details

Action Learning and Action Research: Genres and Approaches
Type: Book
ISBN: 978-1-78769-537-5

Article
Publication date: 19 January 2010

Cynthia M. Webster, Richard Seymour and Kate Daellenbach

To thrive in today's competitive marketplace, businesses constantly need to search for opportunities to develop and be tuned into consumers as innovators. With this in mind, the…

1577

Abstract

Purpose

To thrive in today's competitive marketplace, businesses constantly need to search for opportunities to develop and be tuned into consumers as innovators. With this in mind, the purpose of this paper is to further understandings of the ways in which consumers transform ordinary products to serve their everyday needs; and broaden appreciation of the role observational research plays in opportunity identification.

Design/methodology/approach

A hermeneutic approach to observational research is adopted, incorporating both subjective personal introspection (SPI) and videography to discover one family's unusual usage behaviours.

Findings

Analysis, following Holbrook's typology of consumer value, reveals examples of innovative behaviours for the four active consumer value types of efficiency, status, play and ethics, while identification of the reactive value types of aesthetics, esteem, excellence and spirituality proves more difficult.

Research limitations/implications

This research suggests alternative approaches for future research into opportunity identification, making use of videography and SPI. Moreover, the current work emphasises that innovation and the creative require consideration of the relational rather than just self‐seeking behaviours, needs or events.

Originality/value

This paper illustrates two research methods infrequently used, SPI and videography, positioning both as valuable tools for opportunity identification.

Details

Qualitative Market Research: An International Journal, vol. 13 no. 1
Type: Research Article
ISSN: 1352-2752

Keywords

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