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Open Access
Article
Publication date: 31 August 2016

Mara Ridhuan Che Abdul Rahman

Intellectual capital (IC) is believed to be more important resources to add the value of a company rather than physical assets. This gives rise to the increasing practice of…

Abstract

Intellectual capital (IC) is believed to be more important resources to add the value of a company rather than physical assets. This gives rise to the increasing practice of reporting IC information in corporate annual report. Over the past fifteen years, considerable numbers of studies have employed content analysis to examine the extent and nature of IC information in several countries, but they presented different results. These results might partly contribute to different methods in counting information. In fact, the previous studies have been critised for not explicitly clarifying how information was recoded and counted which led to incomparable findings. Therefore, this paper firstly seeks to discuss an illustrative example of ‘sense-making‘ process in identifying, categorizing, and counting of IC information in annual reports of pilot sample company. Secondly, the method refined in the pilot study was applied over the final samples of six large companies in the UK from 1974 to 2008 The contribution of this paper is to primarily refine the previous method in recoding information, to send a message that transparency is crucial in content analysis and to facilitate method replication for future studies. Overall, this study demonstrates a marked increase in IC information disclosure was identified over the 35 years. The relational capital information disclosure was relatively more prominent over time, followed by human capital and structural capital.

Details

Asian Journal of Accounting Research, vol. 1 no. 2
Type: Research Article
ISSN: 2459-9700

Open Access
Article
Publication date: 13 June 2023

Juan Albacete-Maza, Antonio Fernández-Cano and Zoraida Callejas

Covid-19 pandemic, war, climate emergency and other recent challenges are inflicting tremendous stress to youth. However, death and tragedy are nowadays considered taboo, as there…

Abstract

Purpose

Covid-19 pandemic, war, climate emergency and other recent challenges are inflicting tremendous stress to youth. However, death and tragedy are nowadays considered taboo, as there is generally no standardized nor naturalized discussion on the subject, especially with young people. The current multi-crisis scenario is intensifying the need to incorporate an education on tragedy and resilience in our learning systems. In this context, it is necessary to find suitable teaching resources for this educational challenge that are attractive, entertaining and suitable for children and youth. A resource that meets all these requirements are children’s folk songs (CFSs). Apart from the intrinsic educational potential of music, folk songs have a simplicity and musicality that make them an ideal teaching resource. Considering their oral historical transmission, their survival confirms the attraction that this type of composition causes on children. However, to consider CFSs as an adequate resource to carry out an education for death and tragedy, it is necessary to study whether they present a non-negligible proportion of tragic passages and with enough variety of themes. This paper aims to address the study of the presence of explicit tragic content in Spanish CFSs and thus could be considered a cultural resource with transformative educational potential to develop resilience capabilities on the face of tragedy.

Design/methodology/approach

An analysis of lyrics of 2,558 Spanish CFSs is presented, using a manual content analysis as well as a computerized content analysis with the aim of identifying the tragic component of these songs and, thereby, assessing their pedagogical potential as a transformative educational resource.

Findings

The results obtained show a considerable presence of death and tragedy (19.78%) and a variety of tragedy dimensions. CFSs have been transmitted orally not only as a ludic resource, but also to prepare children for life (and death). The results show the complementarity of both analyses to avoid subjectivity while considering the underlying meanings of the songs.

Originality/value

This task had previously not been approached in an automated manner in the literature, nor there had been a similar study with a sample of this magnitude. The outcomes obtained show the considerable presence of tragedy in Spanish CFSs and emphasize the interest of this currently undervalued didactic resource.

Details

On the Horizon: The International Journal of Learning Futures, vol. 31 no. 3/4
Type: Research Article
ISSN: 1074-8121

Keywords

Open Access
Article
Publication date: 11 February 2021

Noha A. Nagy, Amira S.N. Tawadros and Amal S. Soliman

This paper aims at understanding the dynamics underlying toleration as a complex social phenomenon and its pattern on Facebook during the June 30th revolution in Egypt. Thanks to…

735

Abstract

Purpose

This paper aims at understanding the dynamics underlying toleration as a complex social phenomenon and its pattern on Facebook during the June 30th revolution in Egypt. Thanks to the huge advances in ICT, internet-mediated research (IMR) has become one of the most prominent research methodologies in social sciences. Discussions on social network sites cannot be neglected in studying the dynamics complex and emerging social phenomena such as changes in public opinion, culture, attitudes and virtues.

Design/methodology/approach

To fulfill this aim, the researchers used web content analysis as a method inside IMR paradigm to analyze the discussions on Tamarrod’s Facebook page in the period from June 30th to July 5th and to examine the emerging overall pattern of toleration.

Findings

The results show indications that toleration is inherent in the Egyptian culture, and that the Egyptian society still keeps its reputation as a highly tolerant society, even in crises periods where tensions are witnessed everywhere. Moreover, the results also show that the web content analysis process proposed in this study is highly reliable and valid.

Originality/value

The importance of the study lies in introducing a computational and empirical approach to analyze web content in a semi-automated way and proving its validity and reliability to study social phenomena such as toleration.

Details

Journal of Humanities and Applied Social Sciences, vol. 4 no. 3
Type: Research Article
ISSN:

Keywords

Open Access
Article
Publication date: 8 February 2023

Giacomo Pigatto, Lino Cinquini, Andrea Tenucci and John Dumay

This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors…

4746

Abstract

Purpose

This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made in integrated reports by measuring the level to which the six capitals (6Cs) have been integrated into disclosures on value creation.

Design/methodology/approach

The IR framework’s value creation model focuses on six content elements and three guiding principles. Hence, the present analysis combines content analysis with quantitative measures in the form of a bespoke Integrated Disclosure Index. The index measures the level of integration found in the disclosures instead of the mere presence or absence of mentioned capitals, content elements and guiding principles in isolation. The present sample comprised the 2016 integrated/sustainability reports for 184 listed companies sourced from the Integrated Reporting Examples Database.

Findings

The 6Cs are well disclosed in form but only partially disclosed in substance. Further, overall levels of integration between the capitals, the content elements and the guiding principles are higher than average. Disclosures on materiality, business models and stakeholder relationships are somewhat lacking, as are the related medium- and long-term disclosures on outlook.

Practical implications

The paper contributes to the academic debate on IR by building a case for holistically assessing the substance of integrated reports. Considering that the IR value creation model can underpin and align with the 17 UN sustainable development goals, the authors show how the fundamental concept of the 6Cs sustaining value creation is understood and implemented differently across the various elements and principles of the IR framework.

Social implications

This research also provides guidance for overcoming some of the practical hurdles associated with assessing the quality of reports because the authors provide tools for spotlighting the substance of disclosures over their form.

Originality/value

This paper delves into the substance of integrated reports by assessing how well the 6Cs have been integrated into disclosures on the content elements and guiding principles of the IR framework. In contrast to previous IR research that has mainly analysed capital, elements and principles in isolation, the authors develop an index assessing the integration of these three fundamental concepts of IR.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 15 April 2022

Jason Headrick and L.J. McElravy

Massive Open Online Courses (MOOCs) are a form of distance education courses. They have been celebrated as revolutionizing the way learners access education and the way colleges…

Abstract

Massive Open Online Courses (MOOCs) are a form of distance education courses. They have been celebrated as revolutionizing the way learners access education and the way colleges and universities could expand education on a global scale beyond their traditional campuses. The purpose of this study is to identify the pedagogical strategies used for instruction and assessment in leadership-oriented MOOCs and gain a more refined understanding of the current state of MOOCs in leadership education. This study examines 96 leadership MOOCs across the platforms of Coursera, EdX, FutureLearn, Canvas.net, and Standford Online through a content analysis research framework. The study concludes with a discussion of leadership MOOC pedagogy and presents the current state of MOOCS among leadership education and professional development.

Details

Journal of Leadership Education, vol. 21 no. 2
Type: Research Article
ISSN: 1552-9045

Open Access
Article
Publication date: 22 February 2024

Marina Bagić Babac

Social media platforms are highly visible platforms, so politicians try to maximize their benefits from their use, especially during election campaigns. On the other side, people…

Abstract

Purpose

Social media platforms are highly visible platforms, so politicians try to maximize their benefits from their use, especially during election campaigns. On the other side, people express their views and sentiments toward politicians and political issues on social media, thus enabling them to observe their online political behavior. Therefore, this study aims to investigate user reactions on social media during the 2016 US presidential campaign to decide which candidate invoked stronger emotions on social media.

Design/methodology/approach

For testing the proposed hypotheses regarding emotional reactions to social media content during the 2016 presidential campaign, regression analysis was used to analyze a data set that consists of Trump’s 996 posts and Clinton’s 1,253 posts on Facebook. The proposed regression models are based on viral (likes, shares, comments) and emotional Facebook reactions (Angry, Haha, Sad, Surprise, Wow) as well as Russell’s valence, arousal, dominance (VAD) circumplex model for valence, arousal and dominance.

Findings

The results of regression analysis indicate how Facebook users felt about both presidential candidates. For Clinton’s page, both positive and negative content are equally liked, while Trump’s followers prefer funny and positive emotions. For both candidates, positive and negative content influences the number of comments. Trump’s followers mostly share positive content and the content that makes them angry, while Clinton’s followers share any content that does not make them angry. Based on VAD analysis, less dominant content, with high arousal and more positive emotions, is more liked on Trump’s page, where valence is a significant predictor for commenting and sharing. More positive content is more liked on Clinton’s page, where both positive and negative emotions with low arousal are correlated to commenting and sharing of posts.

Originality/value

Building on an empirical data set from Facebook, this study shows how differently the presidential candidates communicated on social media during the 2016 election campaign. According to the findings, Trump used a hard campaign strategy, while Clinton used a soft strategy.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Open Access
Article
Publication date: 12 January 2021

Eva Davidsson and Martin Stigmar

Previous research has pointed to a lack of studies concerning supervision training courses. Consequently, the literature has little to suggest, and the research field is…

1168

Abstract

Purpose

Previous research has pointed to a lack of studies concerning supervision training courses. Consequently, the literature has little to suggest, and the research field is underexplored, so questions around the content and design of supervision training courses remain unanswered and need to be addressed systematically. The main aim of the present study is to explore and map whether shared content and design exist in supervisor training courses across different vocations.

Design/methodology/approach

A syllabus analysis is used in order to investigate characteristic features in supervisor training courses related to the professions of dentist, doctor, psychologist, police officer and teacher.

Findings

The results point to the existence of shared content in the different courses, such as an emphasis on learning and supervision theories, feedback, ethics, assessment and communication. Furthermore, the results conclude similarities in design of the courses, such as a problem-based approach, seminars, lectures and homework. Thus, there are common theoretical approaches to important supervisory competences.

Practical implications

Our results intend to offer possibilities to learn from different professions when improving supervisor training courses but may also constitute a starting point for developing a shared model of interprofessional supervisor competences. Furthermore, the results may support possible cooperation in interprofessional courses. This could include arranging interprofessional courses, where one part is shared for participants from the included professions and another part is profession-specific.

Originality/value

We seek to contribute to the research field of supervision at workplaces with knowledge and ideas about how to learn from different professions when developing and improving supervisor training courses.

Details

Education + Training, vol. 63 no. 4
Type: Research Article
ISSN: 0040-0912

Keywords

Open Access
Article
Publication date: 31 October 2018

Barbara Fedock, Armando Paladino, Liston Bailey and Belinda Moses

The purpose of this paper is to examine how robotics program developers perceived the role of emulation of human ethics when programming robots for use in educational settings. A…

2661

Abstract

Purpose

The purpose of this paper is to examine how robotics program developers perceived the role of emulation of human ethics when programming robots for use in educational settings. A purposive sampling of online robotics program developer professional sites which focused on the role of emulation of human ethics used when programming robots for use in educational settings was included in the study. Content related to robotics program developers’ perceptions on educational uses of robots and ethics were analyzed.

Design/methodology/approach

The design for this study was a qualitative summative content analysis. The researchers analyzed keywords related to a phenomenon. The phenomenon was the emulation of human ethics programmed in robots. Articles selected to be analyzed in this study were published by robotics program developers who focused on robots and ethics in the education. All articles analyzed in this study were posted online, and the public has complete access to the studies.

Findings

Robotics program developers viewed the importance of situational human ethics interpretations and implementations. To facilitate flexibility, robotics program developers programmed robots to search computer-based ethics related research, frameworks and case studies. Robotics program developers acknowledged the importance of human ethics, but they felt more flexibility was needed in the role of how classroom human ethical models were created, developed and used. Some robotic program developers expressed questions and concerns about the implementations of flexible robot ethical accountability levels and behaviors in the educational setting. Robotics program developers argued that educational robots were not designed or programmed to emulate human ethics.

Research limitations/implications

One limitation of the study was 32 online, public articles written by robotics program designers analyzed through qualitative content analysis to find themes and patterns. In qualitative content analysis studies, findings may not be as generalizable as in quantitative studies. Another limitation was only a limited number of articles written by robotics programs existed which addressed robotics and emulation of human ethics in the educational setting.

Practical implications

The significance of this study is the need for a renewed global initiative in education to promote debates, research and on-going collaboration with scientific leaders on ethics and programming robots. The implication for education leaders is to provide ongoing professional development on the role of ethics in education and to create best practices for using robots in education to promote increased student learning and enhance the teaching process.

Social implications

The implications of this study are global. All cultures will be affected by the robotics’ shift in how students are taught ethical decision making in the educational setting. Robotics program developers will create computational educational moral models which will replace archetypal educational ethics frameworks. Because robotics program developers do not classify robots as human, educators, parents and communities will continue to question the use of robots in educational settings, and they will challenge robotics ethical dilemmas, moral standards and computational findings. The examination of robotics program developers’ perspectives through different lens may help close the gap and establish a new understanding among all stakeholders.

Originality/value

Four university doctoral faculty members conducted this content analysis study. After discussions on robotics and educational ethics, the researchers discovered a gap in the literature on the use of robots in the educational setting and the emulation of human ethics in robots. Therefore, to explore the implications for educators, the researchers formed a group to research the topic to learn more about the topic. No personal gains resulted from the study. All research was original. All cultures will be affected by the robotics’ shift in how students are taught ethical decision making in the educational setting. Robotics program developers will create computational educational moral models which will replace archetypal educational ethics frameworks. Because robotics program developers do not classify robots as human, educators, parents and communities will continue to question the use of robots in educational settings, and they will challenge robotics ethical dilemmas, moral standards, and computational findings. The examination of robotics program developers’ perspectives through different lens may help close the gap and establish a new understanding among all stakeholders.

Details

Journal of Research in Innovative Teaching & Learning, vol. 11 no. 2
Type: Research Article
ISSN: 2397-7604

Keywords

Open Access
Article
Publication date: 28 April 2020

Svenja Diegelmann, Katharina Ninaus and Ralf Terlutter

The purpose of this paper is to analyze message features of fear appeals in current British road safety campaigns directed against mobile phone use while driving and to discuss…

6618

Abstract

Purpose

The purpose of this paper is to analyze message features of fear appeals in current British road safety campaigns directed against mobile phone use while driving and to discuss barriers to explicit theory use in campaign message design.

Design/methodology/approach

This message-centred research takes a qualitative content analytical approach to analyze nine British web-based road safety campaigns directed against mobile phone use while driving based on the extended parallel process model. Message content and message structure are analyzed.

Findings

There still exists a gap between theory and road safety campaign practice. The study reveals that campaigns with fear appeals primarily use threatening messages but neglect efficacy-based contents. Severity messages emerge as the dominant content type while self-efficacy and response efficacy are hardly represented. Fear appeal content in the threat component was mainly communicated through the mention of legal, financial and physical harm, whereas efficacy messages communicated success stories and encouragement. As regards message structure, the threat component always preceded the efficacy component. Within each component, different patterns emerged.

Practical implications

To enhance efficacy in campaigns directed against distracted driving and to reduce the gap between theory and practice, social marketers should include messages that empower recipients to abstain from mobile phone use while driving. Campaigns should show recommended behaviours and highlight their usefulness and effectiveness.

Originality/value

This paper adds to limited research conducted on effect-independent message properties of fear appeals. It enhances understanding of fear appeal message features across the structure and content dimension. By discussing barriers to explicit theory use in social marketing practice and offering practical implications for social marketers, it contributes towards reducing the barriers to explicit theory use in campaign message design.

Open Access
Article
Publication date: 30 September 2019

Leandro da Silva Nascimento and Fernanda Kalil Steinbruch

In qualitative research, it is recurrent to conduct data collection through interviews, which must be first transcribed for the data to be analyzed. Although there is a…

17918

Abstract

Purpose

In qualitative research, it is recurrent to conduct data collection through interviews, which must be first transcribed for the data to be analyzed. Although there is a relationship between the stages of the interview and the data analysis, the link between them (i.e. the transcription) seems to be a neglected methodological procedure. This occurs because, in papers, it is generally reported that “the interviews were transcribed”, without any details about the transcriptions conduction. From this methodological gap, this paper aims to discuss the relevance of detailing the methodological procedures adopted in the transcription in research reports in the management field.

Design/methodology/approach

This paper takes the form of a methodological essay.

Findings

The discussion focuses on the concepts of naturalized and denaturalized transcription, the relevance of adopting transcription norms and the need for reflexivity in conducting transcriptions – elements that must be explained in research reports to improve the methodological quality.

Practical implications

This paper explores methodological details that management students and researchers can adopt when performing transcriptions. Consequently, journal editors and reviewers will have more subsidies on the methodological quality employed in researches, which contributes to a better evaluation process.

Originality/value

This study demonstrates the relevance of a neglected methodological technique – transcription, which needs to be detailed in research reports, to contribute to the increase of methodological accuracy and to provide essential information to readers, allowing them to evaluate the rigor of the research. Thus, it is proposed that transcription should be considered a quality criterion in qualitative research.

Details

RAUSP Management Journal, vol. 54 no. 4
Type: Research Article
ISSN: 2531-0488

Keywords

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