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Book part
Publication date: 8 April 2024

Markéta Skupieňová, Tetiana Konieva and Ivana Koštuříková

The amount of current assets and the structure of their financing within working capital management define the level of risk, liquidity and profitability of any company. This…

Abstract

The amount of current assets and the structure of their financing within working capital management define the level of risk, liquidity and profitability of any company. This chapter identifies the type of working capital investment and financing policies and reveals their influence on the financial performance of Czech firms.

The type of investment policy was defined, based on the structure of current assets and the working capital-to-sales ratio, followed by the share of different liabilities in assets, used to determine the financing policy. The Orbis database provided the chapter with indexes of manufacturing, agricultural, construction and trade companies for the period of 2012–2021.

The results obtained revealed the liquidity and financial independence of all selected industries. Flexible investment and conservative financing policies in agriculture were accompanied by low profitability. The decrease of the working capital-to-sales ratio and the attraction of the current debts for assets financing provided a higher return on assets in the manufacturing, agricultural and trade sectors.

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Modeling Economic Growth in Contemporary Czechia
Type: Book
ISBN: 978-1-83753-841-6

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Book part
Publication date: 12 December 2023

Floris de Krijger

A growing body of research finds that gig economy platforms use gamification to enhance managerial control. Focusing on technologically mediated forms of gamification, this…

Abstract

A growing body of research finds that gig economy platforms use gamification to enhance managerial control. Focusing on technologically mediated forms of gamification, this literature reveals how platforms mobilize gig workers’ work effort by making the labour process resemble a game. This chapter contends that this tech-centric scholarship fails to fully capture the historical continuities between contemporary and much older occurrences of game-playing at work. Informed by interviews and participatory observations at two food delivery platforms in Amsterdam, I document how these platforms’ piece wage system gives rise to a workplace dynamic in which severely underpaid delivery couriers continuously employ game strategies to maximize their gig income. Reminiscent of observations from the early shop floor ethnographies of the manufacturing industry, I show that the game of gig income maximization operates as an indirect modality of control by (re)aligning the interests of couriers with the interests of capital and by individualizing and depoliticizing couriers’ overall low wage level. I argue that the new, algorithmic technologies expand and intensify the much older forms of gamified control by infusing the organizational activities of shift and task allocation with the logic of the piece wage game and by increasing the possibilities for interaction, direct feedback and immersion. My study contributes to the literature on gamification in the gig economy by interweaving it with the classic observations derived from the manufacturing industry and by developing a conceptualization of gamification in which both capital and labour exercise agency.

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Ethnographies of Work
Type: Book
ISBN: 978-1-83753-949-9

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Book part
Publication date: 29 December 2023

Samaya Pillai, Manik Kadam, Madhavi Damle and Pankaj Pathak

Healthcare is indispensable for any civilisation to attain a good quality of life and well-being on both mental and physical levels. The healthcare domain primarily falls under…

Abstract

Healthcare is indispensable for any civilisation to attain a good quality of life and well-being on both mental and physical levels. The healthcare domain primarily falls under pharma, medical, biotechnology, and nursing. Also, other fields may be aligned with these primary fields. Healthcare amasses the contemporary trends and knowledge of upcoming techniques to improve healthcare processes. The practitioners are primarily doctors, nurses, specialists and health professionals, hospital administrators, and health insurance.

It is a fundamental attribute needed for any society to attain good quality of life and well-being in mental and physical health. It is a fundamental right of people to receive good healthcare where drug treatment and hospitalization are available at a nominal cost, as a requirement of today’s modern era. There appears to be a significant disparity in the availability of good healthcare in rural areas compared to urban in India. Even though we enter the digital era with the facilities offered in Industry 4.0 and other advanced technologies brings about a significant change of overall processing within healthcare systems. During the pandemic of COVID-19, there has been digital transformation with success globally. Healthcare cooperatives are a new norm to support the healthcare systems globally. The chapter discusses Gampaha healthcare cooperative and reviews Ayushman Sahakar scheme in India. The reforms require time to evolve.

Book part
Publication date: 1 December 2023

Margie Foster, Hossein Arvand, Hugh T. Graham and Denise Bedford

This chapter considers how to ensure that both knowledge preservation and curation are well supported in the architecture and infrastructure of any organization. Support at the…

Abstract

Chapter Summary

This chapter considers how to ensure that both knowledge preservation and curation are well supported in the architecture and infrastructure of any organization. Support at the enterprise architecture is critical if the business goals of use, reuse, curation, and recuration in the business context are to be achieved. Enterprise architecture is explained – its vertical and horizontal approaches. Preservation is aligned with the information and data architecture. Curation is defined as a new element in the business architecture layer. The authors explain how this approach supports variations in practice across the organization.

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Knowledge Preservation and Curation
Type: Book
ISBN: 978-1-83982-930-7

Book part
Publication date: 29 January 2024

Taqwa Al Mawaali, Omar Nasser Khamis Al Hashar, Noof Al Alawi, Tamanna Dalwai, Syeeda Shafiya Mohammadi and Maroua Ben Maaouia

This study investigates the impact of business strategy on earnings management practices for financial and non-financial firms in Oman. To assess the research objective, 430…

Abstract

This study investigates the impact of business strategy on earnings management practices for financial and non-financial firms in Oman. To assess the research objective, 430 firm-year observations from 2015 to 2019 were employed in the study. Using regression analysis, the findings suggest that differentiation strategy positively affects earnings management in financial sector firms. In addition, cost leadership strategy positively affects earnings management in non-financial sector firms. This indicates that business strategy is associated with company leaders managing their earnings while they are trying to survive through competition. These findings are useful for regulators, as they can introduce mechanisms to curb earnings management practices and instil more faith in investors.

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

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Book part
Publication date: 5 February 2024

Samantha Evans and Madeleine Wyatt

This chapter challenges middle-class bias in work-life literature by examining work-life balance dynamics through a social class perspective. It reveals class-based disparities in…

Abstract

This chapter challenges middle-class bias in work-life literature by examining work-life balance dynamics through a social class perspective. It reveals class-based disparities in physical, temporal, and psychological outcomes, including the role of economic capital in work-life balance and the challenges encountered by the socially mobile in achieving psychological balance. It emphasizes the need to acknowledge social class implications for work-life balance and urges organizations to address class-based inconsistencies and inequalities in their practices.

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Work-Life Inclusion: Broadening Perspectives Across the Life-Course
Type: Book
ISBN: 978-1-80382-219-8

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Book part
Publication date: 11 December 2023

Devaka Gunawardena and Ahilan Kadirgamar

The popular uprising in Sri Lanka on July 9th, 2022, led to President Gotabaya Rajapaksa fleeing the country. It represented a stunning culmination of a wave of protests during…

Abstract

The popular uprising in Sri Lanka on July 9th, 2022, led to President Gotabaya Rajapaksa fleeing the country. It represented a stunning culmination of a wave of protests during the recent past. The proximate cause of the uprising was the worst economic crisis that Sri Lanka had experienced since the Great Depression of the 1930s. The breakdown was long in the making since the island nation became the first country in South Asia to take the neoliberal turn in the late 1970s. The dramatic collapse was catalyzed by a sovereign debt crisis with the onset of the COVID-19 pandemic and the war in Ukraine. Nevertheless, like all great revolts, it has led to a counter revolution by the ruling class, including the reconfiguration of the old regime.

We examine the tremendous consequences of recent events, both in terms of Sri Lanka's long history of struggles involving working people and the global unravelling underway. We explore whether Sri Lanka is a harbinger of more global political economic changes to come. The process includes the possibility of systemic resistance to financialization in the scores of countries in the Global South experiencing tremendous debt distress. In this regard, we ask whether Sri Lanka's revolt could yet become a revolution. To frame the potential implications, we turn to a deeper interrogation of classic Marxist theories and concepts.

Book part
Publication date: 29 January 2024

Wissem Ajili Ben Youssef and Nadia Mansour

The health crisis linked to COVID-19 has made digitization a significant issue for companies regardless of their form or geographical location. Our research focuses on the…

Abstract

The health crisis linked to COVID-19 has made digitization a significant issue for companies regardless of their form or geographical location. Our research focuses on the financial technology (Fintech) revolution in the context of international development. Its theoretical framework lies in both the fields of Fintech and factoring. As innovative start-ups that combine finance with new technologies, Fintechs have been able to disrupt the banking world in a few years by challenging its traditional practices. We use the case method to analyze two Fintech in-depth, and our results highlight the upheaval of Fintechs in the factoring sector. The supply of the analyzed Fintech is a limited working capital requirement. Furthermore, Fintechs may threaten classical banks due to the innovation of their offers and business models. However, the Fintech revolution focused on corporate finance is still in its infancy.

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

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Book part
Publication date: 27 November 2023

Mustafa F. Özbilgin, Marios Samdanis and Pelin Arsezen

Appearance has two meanings. On the one hand, appearance is about the physical qualities of a person being of certain height, weight, complexion and having a particular hair, eye…

Abstract

Appearance has two meanings. On the one hand, appearance is about the physical qualities of a person being of certain height, weight, complexion and having a particular hair, eye and skin colour as well as choice and style of dress and attire. On the other hand, appearance has a social dimension, as those physical qualities of a person are interpreted, rated and judged, and attributed varied meanings and values across different settings. Appearances can influence the experiences of individuals in the workplace in both positive and negative ways: Positive, when they are mobilised as a resource that increases the influence and advantage of individuals on others; and negative, when individuals are discriminated or disadvantaged on the basis of their appearance. Drawing on a Bourdieusian conceptual repertoire, this chapter delves into this duality of appearance and frames appearance both as a resource (a form of carnal capital) and a source of symbolic violence. As appearance is an aspect of an individual's self-identity in the workplace, this chapter explores appearance and intersectionality across gender, ethnicity, class and sexual orientation at work. Appearance is examined as a cross cutting category of diversity as both privilege (carnal capital) and disadvantage (symbolic violence).

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The Emerald Handbook of Appearance in the Workplace
Type: Book
ISBN: 978-1-80071-174-7

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Book part
Publication date: 20 November 2023

Mauricio de Souza Sabadini and Gustavo Moura de Cavalcanti Mello

The purpose of this chapter is to characterize fictitious capital and fictitious profits as extreme expressions of the fetishism of capital. Considering the incessant search for…

Abstract

The purpose of this chapter is to characterize fictitious capital and fictitious profits as extreme expressions of the fetishism of capital. Considering the incessant search for valorization and allowing for fictitious forms of capital, the subject of this study is at the center of the dynamics of recent capitalist accumulation, especially when we take into account the capitalist crises over the last four or five decades. Its mechanism of fictitious valorization (M – M′), a decisive dimension of contemporary capitalism, is contradictory, based on the growing obstacles to the extraction of surplus value on an expanded scale, and therefore the real valorization of capital. At the same time, we support the idea that this mass of overaccumulated capital produces profits unrelated to surplus value, that is fictitious profits, further intensifying the fetishistic and contradictory nature of capitalism.

Details

Value, Money, Profit, and Capital Today
Type: Book
ISBN: 978-1-80455-751-8

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