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Article
Publication date: 27 July 2022

Augustine Senanu Komla Kukah, De-Graft Owusu-Manu, Edward Badu and David John Edwards

Demand for private investment in infrastructure, notably in the power sector remains high, and this is anticipated to expand with the passage of time. Very little research…

Abstract

Purpose

Demand for private investment in infrastructure, notably in the power sector remains high, and this is anticipated to expand with the passage of time. Very little research currently exists on the power sector and specifically the private sector influencing factors (PSIFs) for entering into public–private partnerships (PPPs). The purpose of this study is to explore influencing factors for private sector participation in PPP power projects in Ghana.

Design/methodology/approach

Using purposive and snowball sampling techniques, questionnaires were used to gather responses from experts in the PPP power sector domain in a two-round Delphi survey. Reliability analysis was conducted using Cronbach’s alpha coefficient and level of agreement tested using Kendall’s concordance. Mean score ranking, analysis of variance (ANOVA) and Chi-square test were the main analysis conducted on the influencing factors.

Findings

The most significant PSIFs were: obtaining of investment support; improvement in private sector’s international image; synergy with public sector; sharing of risks; and gaining of profits. From ANOVA results, all the influencing factors had no significant different perception between the number of years in PPP practice and the motivations for the private sector entering into PPP power projects. Using Chi-square, the association between the variables indicated they were statistically significant.

Practical implications

The findings in this study are significant for multinational power generation firms that seek to enter the Ghanaian energy sector to help fill the generation gap and deficit.

Originality/value

The output of this research contributes to the checklist of influencing factors for private sector participation in PPP power projects and enhances the development of PPP practice.

Details

Journal of Facilities Management , vol. 22 no. 2
Type: Research Article
ISSN: 1472-5967

Keywords

Book part
Publication date: 6 May 2024

Ines Bouaziz Daoud and Amani Bouabdellah

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We…

Abstract

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We suggest a negative association between CSR and tax avoidance based on the Stakeholder Theory. We also suggest that earnings performance moderates this relationship. Based on a sample of 25 Tunisian firms during the years 2012–2017, data were gathered via annual reports of the companies, and a survey-questionnaire was used to gather CSR information. The research design uses ordinary least squares (OLS) regression to investigate the association between CSR and tax. In addition, the analysis is performed using panel data to account for heterogeneity at the individual level and over time. Using this research design, the study provides a comprehensive examination of the effect of CSR on tax avoidance among Tunisian companies over a 6-year period. According to our findings, companies that participate in CSR initiatives show less tax avoidance than those that do not. Moreover, in line with the Slack Resource Theory, for businesses with higher earnings, the negative link between CSR and tax avoidance is stronger. Our research demonstrates that businesses may utilize CSR to improve their standing in the community and lower the likelihood of tax avoidance. These results suggest that profitable firms may have more funds available to spend on CSR initiatives and, as a result, are more motivated to maintain a positive reputation by refraining from tax avoidance strategies.

Details

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

Keywords

Open Access
Article
Publication date: 25 April 2024

Mika Luhtala, Olga Welinder and Elina Vikstedt

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…

Abstract

Purpose

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Design/methodology/approach

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

Findings

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

Originality/value

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

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: 26 April 2024

Sujoy Biswas and Arjun Mukerji

The purpose of this study is to examine the buyers’ preferences influencing the purchase of privately developed affordable housing in Kolkata and to determine whether unsold…

Abstract

Purpose

The purpose of this study is to examine the buyers’ preferences influencing the purchase of privately developed affordable housing in Kolkata and to determine whether unsold houses result from misalignment with these preferences.

Design/methodology/approach

The literature review and user-opinion survey identified 119 independent variables that indicate buyers’ preferences. A questionnaire survey of 383 households in affordable housing units from 32 housing complexes in Kolkata recorded buyers’ preferences and satisfaction against the independent variables grouped under five levels of characteristics. The product weights of variables derived from the rank sum method and percentage satisfaction give the Utility Score. Multivariate regression and univariate linear regressions were conducted to determine the significance of each Level of characteristics and each variable, identifying the significant variables that would affect the sale of affordable houses.

Findings

The multivariate regression analysis has indicated that 68.56% of the variation in the percentage of unsold houses was explained by the five utility scores, which affirms that misalignment with buyers’ preferences significantly affects the sale of privately developed affordable houses. Furthermore, building and neighbourhood-level utility show the highest significance as predictors, while city-level and miscellaneous utility have moderate significance, but housing complex-level utility lacks statistical significance.

Originality/value

This study addresses a research gap in privately developed affordable housing in Kolkata, enhancing understanding of buyer preferences in this segment.

Details

International Journal of Housing Markets and Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 25 April 2024

Rahul Arora, Nitin Arora and Sidhartha Bhattacharjee

COVID-19 has affected the economies adversely from all sides. The sudden halt in production has impacted both the supply and demand sides. It calls for analysis to quantify the…

Abstract

Purpose

COVID-19 has affected the economies adversely from all sides. The sudden halt in production has impacted both the supply and demand sides. It calls for analysis to quantify the impact of the reduction in economic activity on the economy-wide variables so that appropriate steps can be taken. This study aims to evaluate the sensitivity of various sectors of the Indian economy to this dual shock.

Design/methodology/approach

The eight-sector open economy general equilibrium Global Trade Analysis Project (GTAP) model has been simulated to evaluate the sector-specific effects of a fall in economic activity due to COVID-19. This model uses an economy-wide accounting framework to quantify the impact of a shock on the given equilibrium economy and report the post-simulation new equilibrium values.

Findings

The empirical results state that welfare for the Indian economy falls to the tune of 7.70% due to output shock. Because of demand–supply linkages, it also impacts the inter- and intra-industry flows, demand for factors of production and imports. There is a momentous fall in the demand for factor endowments from all sectors. Among those, the trade-hotel-transport and manufacturing sectors are in the first two positions from the top. The study recommends an immediate revival of the manufacturing and trade-hotel-transport sectors to get the Indian economy back on track.

Originality/value

The present study has modified the existing GTAP model accounting framework through unemployment and output closures to account for the impact of change in sectoral output due to COVID-19 on the level of employment and other macroeconomic variables.

Details

Indian Growth and Development Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8254

Keywords

Open Access
Article
Publication date: 15 April 2024

Md. Shamim Hossen, AKM Mahmudul Haque, Imran Hossain, Md. Nuruzzaman Haque and Md. Kamal Hossain

Despite city authorities in Bangladesh being concerned about urban sustainability, they often face difficulties in addressing predominant urban challenges threatening urban…

Abstract

Purpose

Despite city authorities in Bangladesh being concerned about urban sustainability, they often face difficulties in addressing predominant urban challenges threatening urban sustainability, due to limited relevant literature. To reduce this gap, this study aims to address the predominant urban challenges and assess their severity levels in four city corporations of Bangladesh, e.g. Rajshahi, Sylhet, Barishal, and Gazipur.

Design/methodology/approach

Using a mixed-method approach, this study rigorously analyzed field-level data obtained from 1,200 residents across selected cities using diverse statistical techniques. The quantitative analysis included descriptive analysis, exploratory factor analysis, and chi-square tests, whereas qualitative insights were derived through thematic analysis.

Findings

The study uncovered nine predominant urban challenges under two crucial factors “Feeble Urban Management” and “Illicit Activities” that collectively explain 62.20% variance. “Feeble Urban Management” explains 44.17% variance, whereas “Illicit Activities” accounts for 18.13%. Within these challenges, uncontrolled urban sprawl, inadequate disaster management, congested roads, and shabby drainage and waste management pose significant threats to urban sustainability. Illicit activities, manifested by encroachment on water sources, grabbing roadside, destruction of natural properties, and activities undermining social security, compound the urban sustainability issue. Severity analysis reveals Sylhet (54.5%), Rajshahi (46.4%), and Barishal (31.2%) as highly impacted, whereas Gazipur exhibits moderate severity (66.7%).

Originality/value

The findings of this study reveal intrinsic insights into urban challenges in Bangladesh that will provide valuable guidance to city authorities, equipping them to implement integrated and effective initiatives and programs that overcome these predominant urban challenges, with a specific focus on Rajshahi, Sylhet, and Barishal city corporations.

Details

Urbanization, Sustainability and Society, vol. 1 no. 1
Type: Research Article
ISSN: 2976-8993

Keywords

Article
Publication date: 23 April 2024

Mahmoud Sabry Shided Keniwe, Ali Hassan Ali, Mostafa Ali Abdelaal, Ahmed Mohamed Yassin, Ahmed Farouk Kineber, Ibrahim Abdel-Rashid Nosier, Ola Diaa El Monayeri and Mohamed Ashraf Elsayad

This study focused on exploring the performance factors (PFs) that impact Infrastructure Sanitation Projects (ISSPs) in the construction sector. The aim was twofold: firstly, to…

12

Abstract

Purpose

This study focused on exploring the performance factors (PFs) that impact Infrastructure Sanitation Projects (ISSPs) in the construction sector. The aim was twofold: firstly, to identify these crucial PFs and secondly, to develop a robust performance model capable of effectively measuring and assessing the intricate interdependencies and correlations within ISSPs. By achieving these objectives, the study aimed to provide valuable insights into and tools for enhancing the efficiency and effectiveness of sanitation projects in the construction industry.

Design/methodology/approach

To achieve the study's aim, the methodology for identifying the PFs for ISSPs involved several steps: extensive literature review, interviews with Egyptian industry experts, a questionnaire survey targeting industry practitioners and an analysis using the Relative Importance Index (RII), Pareto principle and analytic network process (ANP). The RII ranked factor importance,  and Pareto identified the top 20% for ANP, which determined connections and interdependencies among these factors.

Findings

The literature review identified 36 PFs, and an additional 13 were uncovered during interviews. The highest-ranked PF is PF5, while PF19 is the lowest-ranked. Pareto principle selected 11 PFs, representing the top 20% of factors. The ANP model produced an application for measuring ISSP effectiveness, validated through two case studies. Application results were 92.25% and 91.48%, compared to actual results of 95.77% and 97.37%, indicating its effectiveness and accuracy, respectively.

Originality/value

This study addresses a significant knowledge gap by identifying the critical PFs that influence ISSPs within the construction industry. Subsequently, it constructs a novel performance model, resulting in the development of a practical computer application aimed at measuring and evaluating the performance of these projects.

Details

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

Keywords

Open Access
Article
Publication date: 19 May 2022

Christopher Amoah and Jeanne Smith

This study aims to examine the challenges for green retrofitting implementation in existing residential buildings to lower the running cost and achieve a better energy-efficient…

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Abstract

Purpose

This study aims to examine the challenges for green retrofitting implementation in existing residential buildings to lower the running cost and achieve a better energy-efficient system.

Design/methodology/approach

This study adopted a qualitative approach by interviewing conveniently selected 16 construction professionals, made up of architects, quantity surveyors and engineers. Data received were analysed using the content analysis method.

Findings

The findings revealed that the main barriers to incorporating green retrofitting in the existing residential buildings as the nature of the existing structures, limited knowledge, not being a priority and high costs involved in the process. Moreover, other factors influencing property developers’ decision to apply energy-efficient principles in a residential home include cost (initial capital and maintenance), level of knowledge, nature of the climate in the area, local legislation, more independence and increasing the property’s market value and environmental aspect.

Research limitations/implications

This study is limited to South Africa; thus, the literature available was limited.

Practical implications

People’s perceptions, either wrong or correct, affect their ability to make an informed decision to adopt green retrofitting principles, thereby denying them the opportunity to reap the associated benefits. Therefore, there is an urgent need for the construction industry stakeholders and government to increase educational opportunities for property owners on the importance of green retrofitting.

Originality/value

This study provides the occupants with the possible barriers and problem areas with implementing these principles. They will thus make an informed decision when implementing sustainable design methods.

Details

Journal of Facilities Management , vol. 22 no. 2
Type: Research Article
ISSN: 1472-5967

Keywords

Article
Publication date: 16 June 2022

Kuei-Chen Chiu

This paper aims to answer these questions: “Is the public adopting energy-saving and water-saving facilities because they want to save energy and water in their psychological…

Abstract

Purpose

This paper aims to answer these questions: “Is the public adopting energy-saving and water-saving facilities because they want to save energy and water in their psychological perception?”, “Is it convenient to use energy-saving and water-saving facilities?”, “If the inductive design of energy-saving and water-saving facilities attracts the public’s interest, the public is it more willing to install energy-saving and water-saving facilities in a widespread manner?” and “Can inductive energy-saving and water-saving facilities be introduced into the smart manufacturing system of manufacturing industries that require a lot of water to effectively save water and save costs for the company?”.

Design/methodology/approach

This paper aims to investigate the attitudes of employees toward using energy-saving and water-saving facilities by constructing a questionnaire based on the ABC (Affect, Behavior, Cognition) model to survey the attitudes of employees from the Southern and Eastern of Taiwan and establishing a structural equation modeling (SEM) to examine the relationship between affect, behavior and cognition while using energy-saving and water-saving facilities.

Findings

There are some findings in this paper that the affective design have a strongly significant positive impact for using energy-saving and water-saving facility in the proposed model. People are willing to use energy-saving and water-saving facilities but are more willing to adopt those energy-saving and water-saving products of smart designs, as those take into account the emotional factors. The critical factor for the public to adopt energy-saving and water-saving facilities is smart design, which incorporates emotional elements.

Research limitations/implications

There are still some limitations of this study that the ABC model can only be used as a psychological discussion, and the development and design of related facilities still needs to be jointly developed with professionals in related technical fields. The introduction of induction water supply facilities needs to be considered while the company introduces the design of the smart manufacturing system. Therefore, professionals related to induction water supply should participate in the planning at the initial stage of the company's concept of introducing the smart manufacturing system.

Practical implications

On the practical side, based on preliminary research conclusions, this study proposes to introduce inductive water supply into smart manufacturing systems for manufacturing companies that require a lot of water in their manufacturing processes. In practice, the company can actually save a lot of water, thereby saving costs and reducing waste water discharge.

Social implications

The results of this study show that the public has a cognition of energy-saving and water-saving. However, there is a Chinese proverb that “easy to know and hard to do”, when actually using facilities, convenience is an important consideration for public. Smart facilities of energy-saving and water-saving, in addition to the benefits of energy-saving and water-saving, it is easy to use, and interacts with users through inductive water supply, which can more emotionally attract people's willingness to use.

Originality/value

This study found that smart facilities, which can more emotionally attract people's willingness to use. On the academic side, this study proves that using the ABC theory to explore the public’s psychological affective, behavior and cognition response to the use of facilities is a very suitable method. On the practical side, based on preliminary research conclusions, this study proposes to introduce inductive water supply into smart manufacturing systems for manufacturing companies that require a lot of water in their manufacturing processes. In practice, the company can actually save a lot of water, thereby saving costs and reducing waste water discharge.

Article
Publication date: 19 April 2024

Hoda Sabry Sabry Othman, Salwa H. El-Sabbagh and Galal A. Nawwar

This study aims to investigate the behavior of the green biomass-derived copper (lignin/silica/fatty acids) complex, copper lignin/silica/fatty acids (Cu-LSF) complex, when…

Abstract

Purpose

This study aims to investigate the behavior of the green biomass-derived copper (lignin/silica/fatty acids) complex, copper lignin/silica/fatty acids (Cu-LSF) complex, when incorporated into the nonpolar ethylene propylene diene (EPDFM) rubber matrix, focusing on its reinforcing and antioxidant effect on the resulting EPDM composites.

Design/methodology/approach

The structure of the prepared EPDM composites was confirmed by Fourier-transform infrared spectroscopy, and the dispersion of the additive fillers and antioxidants in the EPDM matrix was investigated using scanning electron microscopy. Also, the rheometric characteristics, mechanical properties, swelling behavior and thermal gravimetric analysis of all the prepared EPDM composites were explored as well.

Findings

Results revealed that the Cu-LSF complex dispersed well in the nonpolar EPDM rubber matrix, in thepresence of coupling system, with enhanced Cu-LSF-rubber interactions and increased cross-linking density, which reflected on the improved rheological and mechanical properties of the resulting EPDM composites. From the various investigations performed in the current study, the authors can suggest 7–11 phr is the optimal effective concentration of Cu-LSF complex loading. Interestingly, EPDM composites containing Cu-LSF complex showed better antiaging performance, thermal stability and fluid resistance, when compared with those containing the commercial antioxidants (2,2,4-trimethyl-1,2-dihydroquinoline and N-isopropyl-N’-phenyl-p-phenylenediamine). These findings are in good agreement with our previous study on polar nitrile butadiene rubber.

Originality/value

The current study suggests the green biomass-derived Cu-LSF complex to be a promising low-cost and environmentally safe alternative filler and antioxidant to the hazardous commercial ones.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

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