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Article
Publication date: 1 April 2005

Aart Hordijk and Wouter van de Ridder

This research paper has two objectives. The first is to shed light on the consistency in and quality of the applied valuation models. The second objective is to analyse…

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Abstract

Purpose of the paper

This research paper has two objectives. The first is to shed light on the consistency in and quality of the applied valuation models. The second objective is to analyse uniformity on important valuation input variables throughout 1994‐2002.

Design/methodology/approach

More than 150 original valuation reports are retrieved and qualitatively checked on model consistency, for example on discounting methods. The impact of the inconsistencies on the end value were calculated by using a dummy discounted cash flow model (DCF). The uniformity of the input variables net yield, discount rate and exit yield are quantitatively determined: is there a decreasing standard deviation through time?

Findings

There appears to be little consistency: the Dutch appraisers use a variety of methods within the DCF method. Cash flows are discounted quarterly in advance, yearly in arrear and averaged over the year, only three of the ten most frequent used appraisers use a flexible inflation scenario, etc. These different approaches can have a large impact on the appraisal value. As for the uniformity, the standard deviation for all three variables has not decreased through time.

Practical implications

The conclusions and recommendations of this research have been used by the valuation committee of the ROZ/IPD Netherlands Property Index to improve and extend the valuation guidelines.

Originality/value

Valuation models, which are the foundation of benchmarks, have never been researched on a large scale due to confidential issues. This research appears to be the first to actually analyse valuation models of many different appraisal companies in one country, The Netherlands. The participants of the ROZ/IPD Netherlands Property Index own 85 per cent of the €38 billion institutionally invested value in real estate in The Netherlands. Their policy decisions are partially based on the comparison to the Dutch benchmark. Therefore consistency and uniformity of the valuation models is critical.

Details

Journal of Property Investment & Finance, vol. 23 no. 2
Type: Research Article
ISSN: 1463-578X

Keywords

Article
Publication date: 9 July 2021

Barbara J Stewart–Knox, Audrey Rankin, Brendan P Bunting, Lynn J Frewer, Carlos Celis-Morales, Katherine M Livingstone, Arnout R.H. Fischer, Rui Poínhos, Sharron Kuznesof, Mike J Gibney and John C. Mathers

Randomised controlled trials identify causal links between variables but not why an outcome has occurred. This analysis sought to determine how psychological factors…

Abstract

Purpose

Randomised controlled trials identify causal links between variables but not why an outcome has occurred. This analysis sought to determine how psychological factors assessed at baseline influenced response to personalised nutrition.

Design/methodology/approach

Web-based, randomised, controlled trial (RCT) was conducted across seven European countries. Volunteers, both male and female, aged over 18 years were randomised to either a non-personalised (control) or a personalised (treatment) dietary advice condition. Linear mixed model analysis with fixed effects was used to compare associations between internal and external health locus of control (HLoC), nutrition self-efficacy (NS-E) and self-report habit index (S-RHI) at baseline (N = 1444), with healthy eating index (HEI) and Mediterranean diet index (MDI) scores between conditions post-intervention (N = 763).

Findings

An increase in MDI scores was observed between baseline and six months in the treatment group which was associated with higher NS-E (p < 0.001), S-RHI (p < 0.001) and external HLoC (p < 0.001). Increase in HEI between baseline and six months in the treatment group was associated with higher NS-E (p < 0.001) and external HLoC (p = 0.009). Interaction between time and condition indicated increased HEI scores (p < 0.001), which were associated with higher S-RHI scores in the treatment than control group (p = 0.032). Internal HLoC had no effect on MDI or HEI.

Originality/value

Psychological factors associated with behaviour change need consideration when tailoring dietary advice. Those with weaker habit strength will require communication focussed upon establishing dietary habits and support in integrating advised changes into daily routine. Information on habit strength can also be used to inform how progress towards dietary goals is monitored and fed back to the individual. Those with stronger habit strength are more likely to benefit from personalised nutrition.

Details

British Food Journal, vol. 124 no. 1
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 8 August 2018

Elisabeth Lind Melbye and Merete Hagen Helland

The purpose of this paper is to explore associations between food-related self-control, intentions, descriptive peer norms, parents’ healthy eating guidance and…

Abstract

Purpose

The purpose of this paper is to explore associations between food-related self-control, intentions, descriptive peer norms, parents’ healthy eating guidance and adolescents’ consumption of sugar-sweetened beverages (SSB) in a school lunch setting. An additional aim was to evaluate the psychometric properties of the measure used to assess food-related self-control in order to reveal potential multi-dimensionality.

Design/methodology/approach

A web-based survey was conducted among 694 Norwegian high school students. Multiple logistic regression was used to explore associations between the independent variables and SSB consumption. Psychometric evaluation of the self-control measure included factor analysis and internal consistency reliability.

Findings

Factor analysis resulted in two food-related self-control dimensions: resistance and avoidance. Multiple logistic regression showed that intentions was the strongest predictor of SSB consumption in the sample. Avoidance and descriptive peer norms appeared as weaker predictors.

Research limitations/implications

Based on the findings, the authors suggest that future studies may consider developing guiding principles on how to create health-promoting eating intentions in adolescents, how to deal with peer norms related to foods and beverages and how to avoid tempting stimuli in the environment. Such strategies may be helpful when structural changes in the environment are not feasible in the near future.

Originality/value

An original aspect of the present study is that it includes a psychometric analysis of a supposedly one-dimensional self-control measure. Further, it adds to the knowledge about variables associated with adolescent SSB consumption in a school lunch context.

Details

British Food Journal, vol. 120 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

Book part
Publication date: 13 September 1999

Wolter H J . Hassink

Abstract

Details

The Creation and Analysis of Employer-Employee Matched Data
Type: Book
ISBN: 978-0-44450-256-8

Article
Publication date: 24 September 2021

Fabienne-Sophie Schäfer, Bernhard Hirsch and Christian Nitzl

Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk…

Abstract

Purpose

Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk management practices in public administrations. Furthermore, this paper investigates whether top management support mediates this proposed relationship.

Design/methodology/approach

This paper is based on a survey among public financial managers of German municipalities and federal agencies. Data from 136 questionnaires were used to evaluate the model.

Findings

The results indicate that top management support fully mediates the relationship between stakeholder pressure and risk management practices. This finding suggests that top management support is crucial for the successful implementation of accounting techniques, such as risk management, in public administrations.

Research limitations/implications

This study is based on subjective answers by public financial managers. Moreover, this study is based solely on German data. Hence, future research could use a mixed-method approach and data from other countries.

Originality/value

This paper examines whether stakeholder pressure exerts an impact on the sophistication of public risk management practices.

Details

Journal of Accounting & Organizational Change, vol. 18 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 12 July 2021

Norma Schönherr, Heike Vogel-Pöschl, Florian Findler and André Martinuzzi

While corporate social responsibility (CSR) standards are amongst the most widely adopted instruments for supporting firms in becoming more accountable, firms who adopt…

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Abstract

Purpose

While corporate social responsibility (CSR) standards are amongst the most widely adopted instruments for supporting firms in becoming more accountable, firms who adopt them frequently fail to comply. In this context, the purpose of this study is to explore to what extent CSR standards are designed for accountability. In the analysis, this paper investigates design characteristics related to accountability across different standard types, namely, principle-based, reporting, certification and process standards.

Design/methodology/approach

This study reviews the design characteristics of 50 CSR standards in a systematic and comparative fashion. This paper combines qualitative deductive coding with exploratory quantitative analyses methods to elucidate structural variance and patterns of accountability-related design characteristics across the sample.

Findings

This study finds that the prevalence of design characteristics aimed at fostering accountability varies significantly between different types of standards. This paper identifies three factors related to the specific purpose of any given standard that explain this structural variation in design characteristics, namely, implementability, comparability and measurability.

Practical implications

Non-compliance limits the effectiveness and legitimacy of CSR standards. The systematic exploration of patterns and structural variation in design characteristics that promote accountability may provide valuable clues for the design of more effective CSR standards in the future.

Social implications

Better understanding the role of design characteristics of CSR standards is critical to ensure they contribute to greater corporate accountability.

Originality/value

This study strives to expand the current understanding of the design characteristics of CSR standards beyond individual cases through a systematic exploration of accountability-related design characteristics across a larger sample.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 14 March 2016

Jeroen Oskam and Albert Boswijk

Although networked hospitality businesses as Airbnb are a recent phenomenon, a rapid growth has made them a serious competitor for the hospitality industry with important…

119251

Abstract

Purpose

Although networked hospitality businesses as Airbnb are a recent phenomenon, a rapid growth has made them a serious competitor for the hospitality industry with important consequences for tourism and for tourist destinations. The purpose of this paper is to analyse the nature of the phenomenon, its potential further development in the next five years and the impact this developments will have on tourism, on hotels and on city destinations.

Design/methodology/approach

A literature study, combined with scenario workshops and a Delphi panel, were used to map current trends and uncertainties. With this input, future scenarios were elaborated using the Global Business Network (“scenario cross”) method.

Findings

Network platforms as Airbnb are often classified under something called the “Sharing Economy”, a denomination that obscures their true nature. Airbnb is a challenging innovation to which traditional hospitality will have to respond. Its impact has at the same time led to a call for regulatory policies. The definition of these policies and the evolution of tourism are variables that determine future scenarios. Attempts to ban the phenomenon mean a disincentive to innovation and protect oligopolistic markets; more receptive policies may have the desired results if tourism grows moderately but in booming destinations they may lead to a harmful commercialization.

Originality/value

Until now, Airbnb has been described in conceptual studies about the so-called “Sharing economy”, or more recently in empirical studies about isolated effects of holiday rentals. This paper contextualizes the evolution of networked hospitality and seeks to synthesize the sum of its impacts, thus enabling businesses and local governments to define positions and strategies.

Details

Journal of Tourism Futures, vol. 2 no. 1
Type: Research Article
ISSN: 2055-5911

Keywords

Article
Publication date: 13 November 2019

Frank L.K. Ohemeng, Theresa Obuobisa Darko and Emelia Amoako-Asiedu

An engaged workforce has never been more important than it is now. Research continues to reveal a strong link between engaged employees and employee performance…

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Abstract

Purpose

An engaged workforce has never been more important than it is now. Research continues to reveal a strong link between engaged employees and employee performance. Consequently, different strategies continue to be developed to enhance employee engagement (EE) in organisations. Unfortunately, many of these strategies have not worked due to the lack of trust that some employees may have towards organisational leaders. Thus, it is argued that the first step in building an effective EE is building trust, which will erode all sorts of suspicion of the intention of leaders in the organisation. Unfortunately, the literature is not clear about how to build such trust, especially in developing countries where the organisational environment is much different from that in developed ones; making the applicability of models in the developed world quite difficulty in these countries. How can public sector leaders build trust in the organisations in an environment where informality appears to be the norm? The purpose of this paper is therefore to ascertain how trust can be built in public organisations.

Design/methodology/approach

In order to answer the research questions, as well as obtain in-depth understanding of what is being done, the authors used the mixed methods approach in the data collection for the paper. In using mixed method data collection, the authors took both quantitative and qualitative approaches. Both qualitative and quantitative data were, however, collected concurrently. This was done for the sake of convenience, as there is little study on how to build trust or, even, EE in the Ghanaian context. The authors set out to explore these issues, and the only way for the authors to do so was to undertake the data collection simultaneously.

Findings

The paper examined critically four main areas to help leadership build trust: credibility, fairness, respect and communication. The study shows that both managers and employees firmly believe in building trust. Leaders were able to discuss the efforts they make to ensure that issues concerning trust building are addressed. At the same time, employees also agreed on the need to strengthen these variables.

Practical implications

The research identifies areas on which both leadership and employees can continually work to help bridge the gap between them if public organisations are to reap the benefits of EE. The authors are convinced that if the issues discussed here are addressed, and parties work on them, individuals will succeed in their own areas, but so will the organisations, which in turn will help in the development of he country.

Originality/value

From a theoretical perspective, it extends the work on EE, and offers new insight into this emerging concept from a developing countries perspective, where informality in the public sector is common. Most of the research on trust and EE has been either qualitative or quantitative in nature. Using the mixed methods approach means the authors will be explaining how both can help us better understand the “how” in building trust in the public sector. Thus, the paper is one of the few papers that have used the mixed methods approach to examine how trust can be built in public organisations.

Details

International Journal of Public Leadership, vol. 16 no. 1
Type: Research Article
ISSN: 2056-4929

Keywords

Article
Publication date: 7 January 2022

Yue Zhao and Jing Zhan

The study aims to analyze how occupational stigma consciousness affects workplace deviant behavior.

Abstract

Purpose

The study aims to analyze how occupational stigma consciousness affects workplace deviant behavior.

Design/methodology/approach

The authors used a time-lagged research design. Data from 354 riders working on the platform were gathered, and multiple regression and bootstrapping were used to test the hypotheses.

Findings

Based on the ego depletion theory and resource perspective, the study explores the relationship between the occupational stigma consciousness and workplace deviant behavior of platform riders in China. Occupational stigma consciousness promotes workplace deviant behavior; self-depletion mediates the positive relationship between occupational stigma consciousness and workplace deviant behavior and workplace mindfulness exerts a negative moderating effect on the relationship between occupational stigma consciousness and self-depletion.

Originality/value

The study provides a resource perspective to understand how occupational stigma consciousness is related to workplace deviant behavior and how workplace mindfulness alleviates resource depletion caused by occupational stigma consciousness. The research results provide practical information for managers to reduce deviant behavior, which helps to promote riders' performance on the platform.

Details

Baltic Journal of Management, vol. 17 no. 2
Type: Research Article
ISSN: 1746-5265

Keywords

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