Search results

The aim of this paper was to analyse the creative competence of students before and after a micro-learning experience carried out in a collaborative online international learning (COIL) environment between Spanish and Mexican university students in the field of education and entrepreneurship.

A single-group quasi-experimental design with pre-test and post-test measures was adopted. The composition of the group was natural and included a total of 57 students who participated in the COIL experience. The duration was three weeks, where students from both countries were linked together in the development of a micro-learning project. The creativity self-efficacy scale was used as a data collection instrument.

The micro-learning activities through COIL developed the creative competence of the participating students. In particular, the groups from both universities improved their scores on the creative competence in the post-test compared to the pre-test measure.

The limitations of this study were linked to the sample loss of some cases, as some students did not complete the post-test measure. The main implication of the study was to demonstrate that COIL experiences are suitable for developing certain skills in students, such as creative competence or co-operative work.

COIL experiences break down the barriers of physical space and give students an active role, allowing them to fully develop competences and offering an intercultural perspective, which encourages open-mindedness and understanding of the world.

While aiming to create methods for fibre recycling, the question of colours in waste textiles is also in focus; whether the colour should be kept or should be removed while recycling textile fibre. More knowledge is needed for colour management in a circular economy approach.

The research included the use of different dye types in a cotton dyeing process, the process for decolourizing and the results. Two reactive dyes, two direct dyes and one vat dye were used in the study. Four chemical treatment sequences were used to evaluate colour removal from the dyed cotton fabrics, namely, HCE-A, HCE-P-A, HCE-Z-P-A and HCE-Y-A.

The objective was to evaluate how different chemical refining sequences remove colour from direct, reactive and vat dyed cotton fabrics, and how they influence the specific cellulose properties. Dyeing methods and the used refining sequences influence the degree of colour removal. The highest achieved final brightness of refined cotton materials were between 71 and 91 per cent ISO brightness, depending on the dyeing method used.

Only cotton fibre and three different colour types were tested.

With cotton waste, it appears to be easier to remove the colour than to retain it, especially if the textile contains polyester residues, which are desired to be removed in the textile refining stage.

Colour management in the CE context is an important new track to study in the context of the increasing amount of textile waste used as a raw material.

The purpose of this paper is to analyse the influence of audit committee characteristics and external audit quality on the performance of non-financial public limited companies listed on the National Stock Exchange 100.

One-way random effect panel data regression was applied to 74 non-financial firms in the Nifty 100 from 2014 until 2019. The overall audit committee index and external audit index were built based on the new Indian Companies Act, 2013 and on a review of the literature to capture the impact of the new Act on firm financial performance.

The outcome of the study revealed that there is lack of evidence to show that audit committee characteristics improve the performance of top Indian non-financial listed firms. However, external audit quality was found to have a significant positive impact on the financial performance of firms as measured by Tobin’s Q, while firm size and leverage were found to have a significant impact on the financial performance of firms as measured by return on assets and return on equity.

This paper will be greatly beneficial for financial practitioners and policymakers because it provides practical suggestions and recommendations about the types of external audit that are indispensable for the overall effectiveness and performance of firms. The study findings may also aid strategic policy formulation and execution for better corporate governance practices for the purpose of profit and wealth maximisation.

To the best of the authors’ knowledge, to date, no previous research has evaluated the effects of audit committee features and external audit quality on the financial performance of firms in India after the implementation of the new Companies Act, 2013. Hence, this study fills this void in the present literature by examining the overall features of the audit committee and external audit and their impact on firm performance in the setting of India.

Referring to the theory of organizational empowerment, the purpose of this study is to examine the relationship of organizational support and perceived environment on quality of care and job satisfaction, with organizational commitment as a mediator for the first variable.

This study employed a cross-sectional research design and data was collected from seven private and public sector hospitals in Pakistan, involving 352 nurses on a voluntary basis through a self-administered survey.

The results showed that organizational commitment mediates the relationship between organizational support and job satisfaction with the quality of care. Moreover, the perceived environment has an impact on job satisfaction and quality of care.

Healthcare service quality seems strictly dependent on the perceived quality of care and job satisfaction among healthcare workers. Theoretical and practical implications for policymakers and HR management are discussed.

This paper aims to present the application of a tailored systematic engineering design procedure to the concept design of a small production plant for compostable packaging made by straw fibres and bioplastic. In particular, the obtained boxes are intended to be used for wine bottles.

A systematic procedure has been adopted, which underpins on a comprehensive analysis of the design requirements and the function modelling of the process. By considering well-known models of the engineering design process, the work focuses on the early design stages that precede the embodiment design of the whole components of the plant.

The followed design approach allowed to preliminarily evaluate different alternatives of the process from a functional point of view, thus allowing to identify the preferred conceptual process solution. Based on the identified functional sequence, a first evaluation of the potential productivity and the required human resources has been performed.

The procedure shown in this work has been applied only for the considered case of compostable packaging, and other applications are needed to optimize it. Nevertheless, the adopted systematic approach can be adapted for any context where it is necessary to conceive a new production plant for artefacts made by innovative materials.

The work presented in this paper represents one of the few practical examples available in the literature where systematic conceptual design procedures are presented. More specifically, to the best of the authors’ knowledge, this is the very first application of systematic design methods to compostable packaging production.

This paper aims to examine the Islamic accounting research. In particular, the paper extensively investigates the literature on Islamic accounting to understand the issues, contexts, methods and theoretical paradigms thereof.

The study has adopted a literature review approach. It has examined the key journal publications for 30 years in accounting discipline and systematically identified the Islamic accounting papers during 1990–2020. In total, 95 papers were identified until June 2020, and they were thoroughly reviewed to identify the relevant issues, contexts, methods and theoretical paradigms.

The study has found that Islamic accounting papers covered issues of both Islamic organizations (e.g. Islamic financial institutions) and of Muslim countries. The key issues include the regulation and regulatory compliance, annual report disclosures, corporate and Islamic governance, accounting profession, gender, accountability matters, management accounting and control, waqf accounting and zakat management. The study has also observed various normative guidelines from the academics on how the teaching of Islam is enacted in accounting, accountability and governance matters to attain the maqasid al-shari'a, i.e. human welfare, social justice and equity.

The study is not empirical. Hence, the limitations of literature review papers are applicable in this case. Moreover, it is possible that this study could not identify some of the important literature on Islamic accounting (such as the papers published in Arabic by the academicians and professionals of Arab world).

The study enables both Islamic accounting academics and practitioners to identify the main Islamic accounting issues and realize the importance of Islamic accounting.

When the author considers Islamic accounting as a social construction and tries to understand the phenomenon through social theories, the author acknowledges the relevance of Islamic accounting in the society in which it operates. It can be noticed from the discussion that Islamic accounting emphasizes on social welfare, balance, equity and providing relevant information to follow the commandments of God.

To the best of the author’s knowledge, this study is the first to provide a synoptic view on the issues, context, methods and theoretical paradigms of Islamic accounting, while covering major accounting journals in 30 years.

The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices.

Therefore, the authors move to the contingency model to determine the most significant external “unexpected factors” that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors.

This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani’s industries.

This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan.

The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.

The amount of features in handwritten digit data is often very large due to the different aspects in personal handwriting, leading to high-dimensional data. Therefore, the employment of a feature selection algorithm becomes crucial for successful classification modeling, because the inclusion of irrelevant or redundant features can mislead the modeling algorithms, resulting in overfitting and decrease in efficiency.

The minimum redundancy and maximum relevance (mRMR) and the recursive feature elimination (RFE) are two frequently used feature selection algorithms. While mRMR is capable of identifying a subset of features that are highly relevant to the targeted classification variable, mRMR still carries the weakness of capturing redundant features along with the algorithm. On the other hand, RFE is flawed by the fact that those features selected by RFE are not ranked by importance, albeit RFE can effectively eliminate the less important features and exclude redundant features.

The hybrid method was exemplified in a binary classification between digits “4” and “9” and between digits “6” and “8” from a multiple features dataset. The result showed that the hybrid mRMR +  support vector machine recursive feature elimination (SVMRFE) is better than both the sole support vector machine (SVM) and mRMR.

In view of the respective strength and deficiency mRMR and RFE, this study combined both these methods and used an SVM as the underlying classifier anticipating the mRMR to make an excellent complement to the SVMRFE.

The research analyzes the influence of three environmental triggers, i.e. awareness, concern and knowledge on environmental attachment and green motivation that affect tourists' pro-environmental behavior in the Pakistan’s tourism industry. Furthermore, this study has analyzed the moderating role of moral obligation concerning environmental attachment and green motivation on tourists' pro-environmental behavior.

Data were gathered via a structured questionnaire by 237 local (domestic) tourists of Pakistan. Furthermore, the data were examined by employing SmartPLS.

Findings demonstrate that all three environmental triggers have a positive and significant relationship with environmental attachment and green motivation. Accordingly, environmental attachment and green motivation promote tourists' pro-environmental behavior. Furthermore, the moderating role of moral obligations has also been incorporated in the study. The finding reveals a strong and positive relationship among environmental attachment and tourists' pro-environmental behaviors during high moral obligations. In contrast, moral obligations do not moderate association between green motivation and tourists' pro-environmental behavior. Therefore, competent authorities should facilitate tourists to adopt environmentally friendly practices; which will ultimately promote pro-environmental behavior.

This study provides useful insights regarding the role of tourism in fostering environmental attachment and green motivation that sequentially influence tourist pro-environmental behavior. Secondly, this research has employed moral obligations as a moderator to identify the changes in tourists’ pro-environmental behavior based on individuals' ethical considerations. Hence, the study provides an in-depth insight into tourists' behavior. Lastly, the present research offers effective strategies for the tourism sector and other competent authorities to increase green activities that can embed the importance of the environment among individuals.