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Open Access
Article
Publication date: 20 March 2023

Tiina Henttu-Aho, Janne T. Järvinen and Erkki M. Lassila

This paper empirically demonstrates the major organizational events of a rolling forecasting process and the roles of controllers therein. In particular, this study aims to…

Abstract

Purpose

This paper empirically demonstrates the major organizational events of a rolling forecasting process and the roles of controllers therein. In particular, this study aims to investigate how the understanding of a “realistic forecast” is translated and questioned by various mediators in the rolling forecasting process and how it affects the quality of planning as the ultimate accuracy of forecasts is seen as important.

Design/methodology/approach

This study follows an actor-network theory (ANT) approach and maps the key points of translation in the rolling forecasting process by inspecting the roles of mediators. This qualitative case study is based on interviews with controllers and managers involved in the forecasting process in a single manufacturing company.

Findings

The paper identified two episodes of translation in the forecasting process, in which the forecast partially stabilized to create room for managerial discussion and debate. The abilities of controllers to infiltrate various functional groups and calculative practices appeared to be one way to control the accuracy of forecasting, although this was built on a façade of neutrality.

Originality/value

Prior literature identifies the aims of interactive planning processes as being to improve the quality of planning. The authors apply ANT to better understand the nature of mediators in constructing an entity called a “realistic rolling forecast”.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 30 April 2024

Qiuqin Li and Xuemei Jiang

This article summarizes the international scientific research output of global forest product models, infers future research trends and provides reference for quantitative…

Abstract

Purpose

This article summarizes the international scientific research output of global forest product models, infers future research trends and provides reference for quantitative analysis and mathematical modeling of Chinese forest product problems, with the aim of contributing to promoting domestic production of Chinese forest products and strengthening international trade competitiveness of forest products.

Design/methodology/approach

In 1999, Joseph Buongiorno, a scholar at the University of Wisconsin in the United States of America, proposed the global forest products model (GFPM), which was first applied to research in the global forestry sector. GFPM is a recursive dynamic model based on five assumptions: macroeconomics, local equilibrium, dynamic equilibrium, forest product conversion flow and trade inertia. Using a certain year from 1992 to present as the base period, it simulates and predicts changes in prices, production and import and export trade indicators of 14 forest products in 180 countries (regions) through computer programs. Its advantages lie in covering a wide range of countries and a wide variety of forest products. The data mainly include forest resource data, forest product trade data, and other economic data required by the model, sourced from the Food and Agriculture Organization (FAO) of the United Nations and the World Bank, respectively.

Findings

Compared to international quantitative and modeling research in the field of forest product production and trade, China's related research is not comprehensive and in-depth, and there is not much quantitative and mathematical modeling research, resulting in a significant gap. This article summarizes the international scientific research output of global forest product models, infers future research trends, and provides reference for quantitative analysis and mathematical modeling of Chinese forest product problems, with the aim of contributing to promoting domestic production of Chinese forest products and strengthening international trade competitiveness of forest products.

Originality/value

On the basis of summarizing and analyzing the international scientific research output of GFPM, sorting out the current research status and progress at home and abroad, this article discusses potential research expansion directions in 10 aspects, including the types, yield and quality of domestic forest product production, international trade of forest products, and external impacts on the forestry system, in order to provide new ideas for global forest product model research in China.

Details

Forestry Economics Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-3030

Keywords

Article
Publication date: 23 April 2024

Marek Tiits, Erkki Karo and Tarmo Kalvet

Although the significance of technological progress in economic development is well-established in theory and policy, it has remained challenging to agree upon shared priorities…

Abstract

Purpose

Although the significance of technological progress in economic development is well-established in theory and policy, it has remained challenging to agree upon shared priorities for strategies and policies. This paper aims to develop a model of how policymakers can develop effective and easy to communicate strategies for science, technology and economic development.

Design/methodology/approach

By integrating insights from economic complexity, competitiveness and foresight literature, a replicable research framework for analysing the opportunities and challenges of technological revolutions for small catching-up countries is developed. The authors highlight key lessons from piloting this framework for informing the strategy and policies for bioeconomy in Estonia towards 2030–2050.

Findings

The integration of economic complexity research with traditional foresight methods establishes a solid analytical basis for a data-driven analysis of the opportunities for industrial upgrading. The increase in the importance of regional alliances in the global economy calls for further advancement of the analytical toolbox. Integration of complexity, global value chains and export potential assessment approaches offers valuable direction for further research, as it enables discussion of the opportunities of moving towards more knowledge-intensive economic activities along with the opportunities for winning international market share.

Originality/value

The research merges insights from the economic complexity, competitiveness and foresight literature in a novel way and illustrates the applicability and priority-setting in a real-life setting.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 1 April 2024

Armin Saadatian and Svetlana Olbina

The retail sector has the largest energy consumption among commercial buildings in the U.S. Although previous studies explored benefits, barriers and solutions for implementing…

Abstract

Purpose

The retail sector has the largest energy consumption among commercial buildings in the U.S. Although previous studies explored benefits, barriers and solutions for implementing sustainability in various building sectors, research focused on retail facilities has been very scarce. This study aims to explore U.S. facilities managers’ perceptions of barriers that prevented the implementation of energy-efficiency practices in the retail sector. Their perceptions were compared by facility size and facilities management company’s business revenue.

Design/methodology/approach

An online survey was distributed to the members of the International Facility Management Association and the author's LinkedIn network. The survey responses were analyzed using descriptive statistical analysis and ANOVA.

Findings

Managers from large facilities, as opposed to those from small ones, significantly more agreed that the unavailability of building automation systems, a lack of professional writing skills and a lack of awareness of life cycle cost (LCC) were the barriers. Business revenue did not cause significantly different perceptions of the barriers except for a lack of awareness of LCC and a lack of support from upper management.

Originality/value

This study fills the research gap on energy efficiency in the retail sector by revealing U.S. facilities managers’ perceptions of the barriers to the implementation of energy-efficiency practices in retail stores. This novel study compares perceptions of the facilities managers by facility size and business revenue; this comparison has not been performed before. The study also identified several new barriers to the implementation of energy efficiency in the retail sector.

Details

Facilities , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-2772

Keywords

Open Access
Article
Publication date: 16 February 2024

Elvis Achuo, Pilag Kakeu and Simplice Asongu

Despite the global resolves to curtail fossil fuel consumption (FFC) in favour of clean energies, several countries continue to rely on carbon-intensive sources in meeting their…

Abstract

Purpose

Despite the global resolves to curtail fossil fuel consumption (FFC) in favour of clean energies, several countries continue to rely on carbon-intensive sources in meeting their energy demands. Financial constraints and limited knowledge with regards to green energy sources constitute major setbacks to the energy transition process. This study therefore aims to examine the effects of financial development and human capital on energy consumption.

Design/methodology/approach

The empirical analysis is based on the system generalised method of moments (SGMM) for a panel of 134 countries from 1996 to 2019. The SGMM estimates conducted on the basis of three measures of energy consumption, notably fossil fuel, renewable energy as well as total energy consumption (TEC), provide divergent results.

Findings

While financial development significantly reduces FFC, its effect is positive though non-significant with regards to renewable energy consumption. Conversely, financial development has a positive and significant effect on TEC. Moreover, the results reveal that human capital development has an enhancing though non-significant effect on the energy transition process. In addition, the results reveal that resource rents have an enhancing effect on the energy transition process. However, when natural resources rents are disaggregated into various components (oil, coal, mineral, natural gas and forest rents), the effects on energy transition are divergent. Although our findings are consistent when the global panel is split into developed and developing economies, the results are divergent across geographical regions. Contingent on these findings, actionable policy implications are discussed.

Originality/value

The study complements extant literature by assessing nexuses between financial development, human capital and energy transition from a global perspective.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 5 December 2023

Jennifer Nabaweesi, Twaha Kigongo Kaawaase, Faisal Buyinza, Muyiwa Samuel Adaramola, Sheila Namagembe and Isaac Nabeta Nkote

Modern renewable energy is crucial for environmental conservation, sustainable economic growth and energy security, especially in developing East African nations that heavily use…

Abstract

Purpose

Modern renewable energy is crucial for environmental conservation, sustainable economic growth and energy security, especially in developing East African nations that heavily use traditional biomass. Thus, this study aims to examine urbanization and modern renewable energy consumption (MREC) in East African community (EAC) while controlling for gross domestic product (GDP), population growth, foreign direct investment (FDI), industrialization and trade openness (TOP).

Design/methodology/approach

This study considers a balanced panel of five EAC countries from 1996 to 2019. Long-run dynamic ordinary least squares (DOLS) and fully modified ordinary least squares estimations were used to ascertain the relationships while the vector error-correction model was used to ascertain the causal relationship.

Findings

Results show that urbanization, FDI, industrialization and TOP positively affect MREC. Whereas population growth and GDP reduce MREC, the effect for GDP is not that significant. The study also found a bidirectional causality between urbanization, FDI, TOP and MREC in the long run.

Practical implications

Investing in modern renewable energy facilities should be a top priority, particularly in cities with expanding populations. The governments of the EAC should endeavor to make MREC affordable among the urban population by creating income-generating activities in the urban centers and sensitizing the urban population to the benefits of using MREC. Also, the government may come up with policies that enhance the establishment of lower prices for modern renewable energy commodities so as to increase their affordability.

Originality/value

MREC is a new concept in the energy consumption literature. Much of the research focuses on renewable energy consumption including the use of traditional biomass which contributes to climate change negatively. Besides, the influence of factors such as urbanization has not been given significant attention. Yet urbanization is identified as a catalyst for MREC.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 3 March 2023

Enoch Atinga, Richard Kwasi Bannor and Daniel Akoto Sarfo

This study aims to examine the market structure and the factors influencing the price of fuelwood in the Dormaa Municipal in the Bono region of Ghana.

Abstract

Purpose

This study aims to examine the market structure and the factors influencing the price of fuelwood in the Dormaa Municipal in the Bono region of Ghana.

Design/methodology/approach

A total of 200 fuelwood harvesters, 20 wholesalers and 20 retailers were sampled by using probability and non-probability sampling methods. Gini coefficient was used to analyse the market structure, whereas quantile regression was used to analyse the factors influencing the pricing of fuelwood.

Findings

The study results indicated that the fuelwood harvesters’ market is less concentrated, with a Gini coefficient of 0.22, likewise the fuelwood intermediaries’ market, with Gini coefficients of 0.22 and 0.32 for wholesalers and retailers, respectively. The price of fuelwood decreased when sold through the retailer and wholesaler outlets, but the price increased when sold via the end-user outlet. Less smoky fuelwood species attracted higher prices, whereas easy-to-light fuelwood species were sold at lower prices. Furthermore, fuelwood from Perpewa (Celtis zenkeri) and Acacia (Senna siamea) species received the highest prices in the market. It is recommended that fuelwood harvesters establish woodlots with acacia (Senna siamea), especially and Perpewa (Celtis zenkeri), both of which emit less smoke and have high calorific value with fast rotation period. This will ensure fuelwood availability and offer better prices to the harvesters, as such species command high prices in the market.

Originality/value

There is paucity or near unavailability of literature on the market structure and the influence of the hedonic attributes on different quartile prices of fuelwood; the result of this study provides the foundational springboard for future studies on fuelwood marketing.

Details

International Journal of Energy Sector Management, vol. 18 no. 2
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 28 March 2024

Anna Young-Ferris, Arunima Malik, Victoria Calderbank and Jubin Jacob-John

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no…

Abstract

Purpose

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Design/methodology/approach

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Findings

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

Originality/value

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

Details

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

Keywords

Article
Publication date: 21 November 2022

Aissa Boucedra and Madani Bederina

This paper aims to characterize and develop a new ecological lightweight concrete reinforced by addition of palm plant fibers (from vegetal waste) to be used in the thermal and…

Abstract

Purpose

This paper aims to characterize and develop a new ecological lightweight concrete reinforced by addition of palm plant fibers (from vegetal waste) to be used in the thermal and acoustical insulation of local constructions. The date palm plant fibers are characterized by their low sensitivity to chemical reactions, low cost and large availability in local regions. Therefore, the newly obtained lightweight concrete may suggest a great interest, as it seems to be able to achieve good solutions for local construction problems, technically, economically and ecologically.

Design/methodology/approach

The experimental program focused on developing the composition of palm-fiber-reinforced concrete, by studying the effect of the length of the fibers (10, 20, 30 and 40 mm) and their mass percentage (0.5%, 1%, 1.5% and 2%), on the mechanical and acoustical properties of the composite. The main measured parameters were the compressive strength and flexural strength, sound absorption coefficient, noise reduction coefficient (NRC), etc. These tests were also borne out by the measure of density and water absorption, as well as microstructure analyses. To fully appreciate the behavior of the material, visualizations under optical microscope and scanning electron microscope analyses were carried out.

Findings

The addition of plant fibers to concrete made it possible to formulate a new lightweight concrete having interesting properties. The addition of date palm fibers significantly decreased the density of the concrete and consequently reduced its mechanical strength, particularly in compression. Acceptable compressive strength values were possible, according to the fibers content, while better values have been obtained in flexion. On the other hand, good acoustical performances were obtained: a considerable increase in the sound absorption coefficient and the NRC was recorded, according to the content and length of fibers. Even the rheological behavior has been improved with the addition of fibers, but with short fibers only.

Originality/value

Over the recent decades, many studies have attempted to search for more sustainable and environmentally friendly building materials. Therefore, this work aims to study the possibility of using waste from date palm trees as fibers in concrete instead of the conventionally used fibers. Although many researches have already been conducted on the effect of palm plant fibers on the mechanical/physical properties of concrete, no information is available neither on the formulation of this type of concrete nor on its acoustical properties. Indeed, due to the scarcity of raw materials and the excessive consumption of energy, the trend of plant fibers as resources, which are natural and renewable, is very attractive. It is therefore a major recycling project of waste and recovery of local materials.

Details

World Journal of Engineering, vol. 21 no. 1
Type: Research Article
ISSN: 1708-5284

Keywords

Open Access
Article
Publication date: 10 January 2023

Anna Trubetskaya, Olivia McDermott and Seamus McGovern

This article aims to optimise energy use and consumption by integrating Lean Six Sigma methodology with the ISO 50001 energy management system standard in an Irish dairy plant…

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Abstract

Purpose

This article aims to optimise energy use and consumption by integrating Lean Six Sigma methodology with the ISO 50001 energy management system standard in an Irish dairy plant operation.

Design/methodology/approach

This work utilised Lean Six Sigma methodology to identify methods to measure and optimise energy consumption. The authors use a single descriptive case study in an Irish dairy as the methodology to explain how DMAIC was applied to reduce energy consumption.

Findings

The replacement of heavy oil with liquid natural gas in combination with the new design of steam boilers led to a CO2 footprint reduction of almost 50%.

Practical implications

A further longitudinal study would be useful to measure and monitor the energy management system progress and carry out more case studies on LSS integration with energy management systems across the dairy industry.

Originality/value

The novelty of this study is the application of LSS in the dairy sector as an enabler of a greater energy-efficient facility, as well as the testing of the DMAIC approach to meet a key objective for ISO 50001 accreditation.

Details

The TQM Journal, vol. 35 no. 9
Type: Research Article
ISSN: 1754-2731

Keywords

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