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Variations due to errors and mistakes have caused cost overruns in building projects. Therefore, it is undeniable that the gravity of such variations will be a critical factor in deciding the success of any building project. In addition, the design stage of a building project is considered the most suitable stage to identify and mitigate the causes of potential variations. However, there are no proper mechanisms to minimise the frequency or gravity of variations. Many researchers experienced the promising essence of Poka-Yoke, a mistake-proofing method aimed at increasing efficiency by early detection and eradication of the causes of potential errors. However, less attention has been paid so far to implement Poka-Yoke principles to minimise variations in the building project. Therefore, this study aims to develop a framework to minimise variations in building projects through the integration of the Poka-Yoke principles.

An interpretivism stance is adopted, and a qualitative research approach is used. The data collection technique adopted is semi-structured interviews with ten experts, and the data is analysed using code-based content analysis through NVivo12.

Research findings revealed 23 causes of variations, categorised under client-originated, consultant-originated, contractor-originated and other variations. The identified causes were then mapped with the Poka-Yoke principles to develop the framework. The research findings could prove useful to researchers, academics, government agencies and construction professionals in developing nations that have demographic/cultural and socioeconomic characteristics such as Sri Lanka.

The findings benefitted the Sri Lankan construction sector by minimising the causes of variations. To the best of the authors’ knowledge, this study will be the first of its kind in the Sri Lankan construction industry, leading to a better understanding of the “Poka-Yoke” principle within the building construction context.

The study aims to examine the impact of environmental, social and governance (ESG) disclosure on financial performance by considering the moderating impact of less and high climate-sensitive industry firms.

The present study is a panel data approach with a sample of the top 100 Bombay Stock Exchange (BSE)-listed non-financial firms covering the years 2019–2022. Appropriate panel data models have been used to investigate the association between ESG disclosure and financial performance, followed by an instrumental variable regression model to address endogeneity. Further, the panel data interaction effect model has been used to examine the moderating impact.

The results favour the value-enhancing function of ESG disclosure. Of the three ESG components, only the G factor affects firm performance significantly. The interaction effect model suggests that the link between ESG disclosure and financial performance is moderated by industry. However, this effect is greater for less sensitive industries. The results are robust to endogeneity.

The study’s novelty lies in the use of the integrated “Stakeholder Capitalism Metrics”, which has not been previously used in any study to assess the ESG disclosure of corporates. To further distinguish itself, the moderating impact of high and less climate-sensitive industry firms on the ESG-financial performance link, which remains unexplored in the fast-emerging nation of India, is looked into.

This study aims to examine marketing trends spanning a period of 26 years to scrutinize North American influence in marketing research, as well as enhance comprehension of interdisciplinary marketing knowledge and identify prominent scholars, universities, countries, and articles that warrant further scholarly exploration.

This paper uses bibliometric methods to analyze the publications of eight top-tier journals (Journal of Marketing, Journal of Consumer Research, Journal of Marketing Research, Journal of the Academy of Marketing Science, Marketing Science, Journal of Retailing, Journal of Consumer Psychology and International Journal of Research in Marketing) between 1996 and 2021, as found in the Scopus database.

The findings indicate that North American hegemony in the marketing discipline continues and that the impact of marketing on other disciplines remains controversial. Some universities have a deeply rooted tradition of marketing departments. Some articles from 26 years ago are still frequently cited.

The study covers the period from 1996 to 2021. It includes only articles, uses a single database and is cross-sectional. Future research should explore longer time periods by using various databases for comprehensive analysis.

To the best of the authors’ knowledge, this study constitutes one of the first attempts to understand the scholarly contributions of the marketing discipline by considering eight top-tier journals.

Esta investigación examina las tendencias de marketing durante un período de 26 años para analizar la influencia norteamericana en la investigación de marketing, así como para mejorar la comprensión del conocimiento interdisciplinario en marketing e identificar destacados académicos, universidades, países y artículos que merecen una mayor exploración académica.

Este documento emplea métodos bibliométricos para analizar las publicaciones de ocho revistas de primer nivel (Journal of Marketing, Journal of Consumer Research, Journal of Marketing Research, Journal of the Academy of Marketing Science, Marketing Science, Journal of Retailing, Journal of Consumer Psychology e International Journal of Research in Marketing) entre 1996 y 2021, según se encuentran en la base de datos de Scopus.

Los resultados indican que la hegemonía norteamericana en la disciplina del marketing continúa y que el impacto del marketing en otras disciplinas sigue siendo controvertido. Algunas universidades tienen una tradición arraigada en los departamentos de marketing. Algunos artículos de hace 26 años todavía son citados con frecuencia.

Este estudio constituye uno de los primeros intentos de comprender las contribuciones académicas de la disciplina del marketing considerando ocho revistas de primer nivel.

El estudio cubre el período de 1996 a 2021. Incluye solo artículos, utiliza una sola base de datos y es transversal. Futuras investigaciones deberían explorar períodos más largos de tiempo empleando diversas bases de datos para un análisis completo.

本研究调查了跨越26年的市场营销趋势, 以探讨北美在市场营销研究中的影响, 并增进对跨学科市场营销知识的理解, 识别值得进一步探索的杰出学者、大学、国家和文章。

本文采用文献计量学方法分析了1996年至2021年间八种顶级期刊 (Journal of Marketing、Journal of Consumer Research、Journal of Marketing Research、Journal of the Academy of Marketing Science、Marketing Science、Journal of Retailing、Journal of Consumer Psychology 和 International Journal of Research in Marketing）的出版物, 这些文章可在Scopus数据库中找到。

研究结果表明, 北美在市场营销学科中的霸权地位仍然存在, 并且市场营销对其他学科的影响仍然存在争议。同时, 研究发现一些大学具有根深蒂固的市场营销系传统, 且一些26年前的文章仍然经常被引用。

本研究首次尝试通过考虑八种顶级期刊来理解营销学科的学术贡献。

本研究涵盖了1996年至2021年的时间段。它仅包括文章, 使用了单一数据库, 并且是横断面研究。未来的研究应该通过使用各种数据库进行全面分析, 探索更长时间段。

The present work aimed to investigate the impact of sustainability committees’ (SC) effectiveness in the Indian context in light of the Companies Act 2013. Particularly, we examined the direct and indirect links between SC effectiveness and corporate social responsibility (CSR) performance through the mediating role of CSR strategy.

This research analyzed the effect of SC effectiveness on CSR performance and the mediating effect of CSR strategy on the link between SC effectiveness and CSR performance of Indian listed companies following the Indian Companies Act 2013. Accordingly, we analyzed 480 observations in eight years (2014–2021) using panel regression analysis to test our hypotheses.

Regulatory mechanisms, such as the Companies Act 2013, enhance corporate governance efficiency. In this context, we confirm prior findings of a positive relationship between SC effectiveness and a firm’s CSR performance. Moreover, SC effectiveness enhances CSR performance through CSR strategy implementation.

The originality of this study lies in establishing direct and indirect links between SC effectiveness and CSR performance in light of the Companies Act 2013. Therefore, this paper enriches the literature on corporate governance, CSR strategies, and sustainability performance.

This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects).

The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique.

Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects.

Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.

This study aims to empirically examine how corporate social responsibility (CSR) facilitates the employee's affective commitment in the hospitality sector.

A total of 408 questionnaires were distributed among the employees of the selected 13 hotels in Delhi-National capital region (NCR). Structural equation modeling (SEM) was employed to test the proposed hypotheses.

The study results confirm that CSR has a positive influence on the employees' affective commitment. Further, this study demonstrates that CSR facilitates work meaningfulness and trust among employees and consequently enhances employees' commitment.

This study enhances the understanding of the CSR-affective commitment link in the hospitality sector. This will add a new perspective to the literature, especially in the context of micro-foundation factors of “work meaningfulness” and “organizational trust.”

The construction projects tends to perform poorly. Non-integration of buildability into the project procurement process is one of the reasons for the observed poor performance. To address this issue and close the gap in the existing knowledge, this paper proposes buildability-led procurement (BLP), a new procurement method for future construction projects in view to enhance buildability of complex private and public projects delivery as well as improving both organisation and project performance.

This paper adopts qualitative research approach and uses an integrated literature review method to synthesise literature from diverse domain so as to propose a five-stage BLP plan for implementation in construction industry.

Based on the information gleaned from the literature review, a BLP model was conceptualised. Adoption of the BLP model would lead to significant improvement in project outcomes. The model’s main innovation lies in the possibility of providing an optimised design solution for the project at the design stage.

This study proposed an innovative procurement method with practical plan for implementation and the possibility for improved project performance in the construction industry. BLP model implementation may lead to reduced waste, rework and removal of obstacles experienced during the construction phase. The proposed model marks a new strategy in procurement which enables the delivery of best quality project within a reasonable and justifiable cost and time in complex private and public projects. Hence, it makes a valuable contribution towards the buildability enhancement of complex projects as well as organisation and project performance improvement.

Analyzing the impact of integrated reporting (IR) on international firms' value relevance, considering diverse information such as income, cash flows, risks, uncertainties and various capitals.

This paper used a sample of 300 international companies between 2010 and 2019. This paper collected the data from the Thomson Reuters Eikon database. Quantitative methods were used to test the hypotheses. Furthermore, the feasible generalized least squares (FGLS) method was performed to test the hypotheses.

The results suggest that IR and value relevance positively correlate, confirming the hypothesis. Moreover, this paper verified these results by conducting robustness tests on the contribution of the framework and guidelines prepared by the International Integrated Reporting Council (IIRC) in 2013.

This study enables users to evaluate company transparency and the relevance of disclosed nonfinancial information, providing valuable insights for report preparers and investors seeking profitable opportunities.

The interest in this research was motivated by the authors’ research field, which is innovative, as few studies have been conducted to explain the relationship between IR and value relevance. Similarly, this paper incorporated into their analysis the importance of the framework created by the IIRC in 2013 in preparing and presenting an integrated report. This paper considered the contribution of this framework to the creation of information content. This design has been overlooked in previous studies. However, this paper mobilized the FGLS method, which has been little used in previous studies.

This study aims to investigate the behavior of the green biomass-derived copper (lignin/silica/fatty acids) complex, copper lignin/silica/fatty acids (Cu-LSF) complex, when incorporated into the nonpolar ethylene propylene diene (EPDFM) rubber matrix, focusing on its reinforcing and antioxidant effect on the resulting EPDM composites.

The structure of the prepared EPDM composites was confirmed by Fourier-transform infrared spectroscopy, and the dispersion of the additive fillers and antioxidants in the EPDM matrix was investigated using scanning electron microscopy. Also, the rheometric characteristics, mechanical properties, swelling behavior and thermal gravimetric analysis of all the prepared EPDM composites were explored as well.

Results revealed that the Cu-LSF complex dispersed well in the nonpolar EPDM rubber matrix, in thepresence of coupling system, with enhanced Cu-LSF-rubber interactions and increased cross-linking density, which reflected on the improved rheological and mechanical properties of the resulting EPDM composites. From the various investigations performed in the current study, the authors can suggest 7–11 phr is the optimal effective concentration of Cu-LSF complex loading. Interestingly, EPDM composites containing Cu-LSF complex showed better antiaging performance, thermal stability and fluid resistance, when compared with those containing the commercial antioxidants (2,2,4-trimethyl-1,2-dihydroquinoline and N-isopropyl-N’-phenyl-p-phenylenediamine). These findings are in good agreement with our previous study on polar nitrile butadiene rubber.

The current study suggests the green biomass-derived Cu-LSF complex to be a promising low-cost and environmentally safe alternative filler and antioxidant to the hazardous commercial ones.

This site-based study employed a sociolinguistic approach to investigate the linguistic landscape and multilingualism displayed on signs in Marib, a historical and tourist city in Yemen. The study focused on the types and functions of these signs, as well as people's perceptions of the status quo of the linguistic landscape.

A mixed-methods approach was used to collect data. Signs in tourist areas were photographed, and subsequent semi-structured interviews were conducted with relevant individuals to achieve the study's objectives.

The results revealed that both multilingual and monolingual signs coexist, with multilingual signs being more prevalent. Multilingual signs, which were official (top-down), served informational and symbolic functions, while monolingual signs, which were informal (bottom-up), served purely informational purposes. Bilingual signs were not present at the research sites. Interviewees generally expressed their satisfaction with multilingualism, as both national (Arabic and Musnad) and international (English) languages coexisted. However, they highlighted a deficiency in the number of signs at the research sites.

This study suggested intensifying efforts to include more signs, augmented with QR codes, to convey an appealing image of the linguistic landscape and provide visitors with information about these sites. Exposing students to the linguistic landscape can significantly enhance their English learning.

This study contributes to existing literature by providing further insights into the linguistic landscape in tourist destinations in Marib city. It offers the local and global community a better understanding of why and how the linguistic landscape should be improved and presented more appropriately.