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Article
Publication date: 2 April 2024

Palmira Piedepalumbo, Ludovica Evangelista, Daniela Mancini and Elisabetta Magnaghi

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance…

Abstract

Purpose

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

Design/methodology/approach

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

Findings

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

Originality/value

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

Details

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

Keywords

Open Access
Article
Publication date: 29 March 2024

Haihan Li, Per Hilletofth, David Eriksson and Wendy Tate

This study aims to investigate the manufacturing reshoring decision-making content from an Eclectic Paradigm perspective.

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Abstract

Purpose

This study aims to investigate the manufacturing reshoring decision-making content from an Eclectic Paradigm perspective.

Design/methodology/approach

Data were collected through a six-step systematic literature review on factors influencing manufacturing reshoring decision-making. The review is based on 100 peer-reviewed journal papers discussing reshoring decision-making contents published from 2009 to 2022.

Findings

In total, 80 decision factors were extracted and then categorized into resource-seeking (8%), market-seeking (11%), efficiency-seeking (41%) and strategic asset-seeking (16%) advantages. Additionally, 24% of these were identified as hybrid, which means that they were classified into multiple categories. Some decision factors were further identified as reshoring influencing factors (i.e. drivers, enablers and barriers).

Research limitations/implications

Scholars need to consider what other theories can be used or developed to identify and evaluate the decision factors (determinants) of manufacturing reshoring as well as how currently adopted theory can be further advanced to create clearer and comprehensive theoretical frameworks.

Practical implications

This research underscores the importance of developing clearer and more comprehensive theoretical frameworks. For practitioners, understanding the multifaceted nature of decision factors could enhance strategic decision-making regarding reshoring initiatives.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the value and practicality of the Eclectic Paradigm in categorizing factors in manufacturing reshoring decision-making content and presents in-depth theoretical classifications. In addition, it bridges the gap between decision factors and influencing factors in the decision-making content research realm.

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 8 November 2024

Pooja Tripathi and Yash Kumar Mittal

The unique nature, complicated design, hazardous activities and complex work environment involved in the high-rise construction projects constitute significant risks worldwide. In…

Abstract

Purpose

The unique nature, complicated design, hazardous activities and complex work environment involved in the high-rise construction projects constitute significant risks worldwide. In the Indian context, construction safety management in high-rise construction projects is crucial due to the presence of significant occupational risks and hazards at the workplace. Occupational hazards lead to accidents that severely affect human health and result in substantial financial losses.

Design/methodology/approach

The study aims to present a hybrid risk assessment method (RAM) and the technique for order of preference by similarity to ideal solution (TOPSIS) method to detect and evaluate occupational risks in different construction activities through a questionnaire survey approach.

Findings

Aroundsix types of construction activities and corresponding ten risks are identified and evaluated during the study. Based on the calculation of risk scores, the findings imply that “roof work activities,” “finishing work,” “mechanical, electrical and plumbing work (MEP)” are hazardous construction activities, while, among the corresponding ten risks, “workers falling from height” is the most prominent risk among the majority of activities. Other risks include “risk due to fire and electric accidents” and “struck by falling objects,” which are the major risks in high-rise construction projects.

Originality/value

Theoriginality of the paper lies in its activity-based risk assessment and ranking of hazards in high-rise construction projects. By integrating theoretical insights with practical applications, the study attempts to enhance occupational safety and reduce accidents on construction sites, thereby significantly contributing to both academia and industry practices.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 16 May 2023

Muhammad Ayat, Sheheryar Mohsin Qureshi, Malikah and Changwook Kang

The purpose of this study is to investigate the impact of Corona Virus Disease 2019 (COVID-19) on the outcome of construction projects and explore the moderating effects of…

Abstract

Purpose

The purpose of this study is to investigate the impact of Corona Virus Disease 2019 (COVID-19) on the outcome of construction projects and explore the moderating effects of emerging technologies on the relationship between COVID-19 and construction project outcomes.

Design/methodology/approach

Data for the study was collected through a Web-based, semistructured questionnaire. The responses of 62 construction practitioners were analyzed using a hierarchical linear regression model. The model consists of 16 independent variables, three control variables (organization size, organization type and project size), one moderator (adoption level of emerging technologies) and three dependent variables (project time, project cost and project quality).

Findings

The study confirms the negative significant impact of the COVID-19 pandemic on the performance of construction projects. It also identifies the significant moderating effects of emerging technologies in mitigating the impact of COVID-19 on construction projects. Further, it shows a significant increase in the application of emerging technologies in construction projects during the COVID-19 pandemic. Based on the findings related to the moderating impact of the technology, this study provides a clear set of recommendations for construction firms, public sector and research community in combating the unavoidable situation similar to the COVID-19 pandemic in the future.

Originality/value

To the best of the authors’ knowledge, this is the first study to identify the moderating role of technology on the impact of COVID-19 on the performance of the construction sector in Pakistan. The findings can also be used for the construction sectors of other developing countries.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Open Access
Article
Publication date: 4 July 2024

Songtao Qu, Qingyu Shi, Gong Zhang, Xinhua Dong and Xiaohua Xu

This study aims to address the problem of low-temperature wave soldering in industry production with Sn-9Zn-2.5 Bi-1.5In alloys and develop qualified process parameters. Sn–Zn…

Abstract

Purpose

This study aims to address the problem of low-temperature wave soldering in industry production with Sn-9Zn-2.5 Bi-1.5In alloys and develop qualified process parameters. Sn–Zn eutectic alloys are lead-free solders applied in consumer electronics due to their low melting point, high strength, and low cost. In the electronic assembly industry, Sn–Zn eutectic alloys have great potential for use.

Design/methodology/approach

This paper explored developing and implementing process parameters for low-temperature wave soldering of Sn–Zn alloys (SN-9ZN-2.5BI-1.5 In). A two-factor, three-level design of the experiments experiment was designed to simulate various conditions parameters encountered in Sn–Zn soldering, developed the nitrogen protection device of waving soldering and proposed the optimal process parameters to realize mass production of low-temperature wave soldering on Sn–Zn alloys.

Findings

The Sn-9Zn-2.5 Bi-1.5In alloy can overcome the Zn oxidation problem, achieve low-temperature wave soldering and meet IPC standards, but requires the development of nitrogen protection devices and the optimization of a series of process parameters. The design experiment reveals that preheating temperature, soldering temperature and flux affect failure phenomena. Finally, combined with the process test results, an effective method to support mass production.

Research limitations/implications

In term of overcome Zn’s oxidation characteristics, anti-oxidation wave welding device needs to be studied. Various process parameters need to be developed to achieve a welding process with lower temperature than that of lead solder(Sn–Pb) and lead-free SAC(Sn-0.3Ag-0.7Cu). The process window of Sn–Zn series alloy (Sn-9Zn-2.5 Bi-1.5In alloy) is narrow. A more stringent quality control chart is required to make mass production.

Practical implications

In this research, the soldering temperature of Sn-9Zn-2.5 Bi-1.5In is 5 °C and 25 °C lower than Sn–Pb and Sn-0.3Ag-0.7Cu(SAC0307). To the best of the authors’ knowledge, this work was the first time to apply Sn–Zn solder alloy under actual production conditions on wave soldering, which was of great significance for the study of wave soldering of the same kind of solder alloy.

Social implications

Low-temperature wave soldering can supported green manufacturing widely, offering a new path to achieve carbon emissions for many factories and also combat to international climate change.

Originality/value

There are many research papers on Sn–Zn alloys, but methods of achieving low-temperature wave soldering to meet IPC standards are infrequent. Especially the process control method that can be mass-produced is more challenging. In addition, the metal storage is very high and the cost is relatively low, which is of great help to provide enterprise competitiveness and can also support the development of green manufacturing, which has a good role in promoting the broader development of the Sn–Zn series.

Details

Soldering & Surface Mount Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0954-0911

Keywords

Article
Publication date: 25 July 2024

Yunqi Chen and Yichu Wang

This paper aims to identify key factors influencing the development of advanced manufacturing clusters and propose governance pathways for their digital innovation ecosystems.

Abstract

Purpose

This paper aims to identify key factors influencing the development of advanced manufacturing clusters and propose governance pathways for their digital innovation ecosystems.

Design/methodology/approach

A quantitative analysis of the Tai-Xin Integrated Economic Zone in China is conducted using data collected through a questionnaire survey. An evaluation index for the development level of advanced manufacturing clusters is constructed, and a structural equation model is used to identify key influencing factors and governance pathways.

Findings

This paper reveals that factors such as industrial foundation, technological innovation capability, social institution environment and government policies have a significant positive impact on the development of digital innovation ecosystem in advanced manufacturing clusters. It constructs a governance model for the digital innovation ecosystem and proposes three major pathways: integration of heterogeneous innovation resources, enhancement of digital capabilities, and fostering digital collaborative governance. The crucial role of digital technology in improving data processing efficiency, optimizing resource allocation and promoting collaboration among entities is emphasized. These pathways can optimize resource allocation, boosting the competitiveness and innovation capacity of clusters.

Originality/value

By incorporating advanced manufacturing clusters into the digital innovation ecosystem framework, this paper enriches theoretical research on both fronts. It offers specific governance pathways and policy recommendations, providing valuable references and guidance for promoting the digital transformation and ecosystem construction of manufacturing clusters.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 9 February 2024

Ayad Alameeri, Gholamreza Abdollahzadeh and Seyedkomeil Hashemiheidari

This study aims to determine the effect of replacing a portion of the cement in the concrete mixture with silica fume (SF) on the corrosion resistance of reinforcing bars, the…

Abstract

Purpose

This study aims to determine the effect of replacing a portion of the cement in the concrete mixture with silica fume (SF) on the corrosion resistance of reinforcing bars, the compressive strength of concrete and the tensile strength of hook bars in both corroded and non-corroded external joints of structures. The external beam-column connection was studied because of its critical role in maintaining structural continuity in all three directions and providing resistance to rotation.

Design/methodology/approach

In external concrete joints, the bars at the end of the beams are often bent at 90° to form hooks that embed in columns. Owing to the importance of embedding distance and the need to understand its susceptibility to corrosion damage from chloride attack, a series of experiments were conducted on 12 specimens that accurately simulate real-site conditions in terms of dimensions, reinforcement and hook bars. SF was replaced with 10% and 15% of the weight of cement in the concrete mixture. To simulate corrosion, the specimens were subjected to accelerated corrosion in the laboratory by applying a low continuous current of 0.35 mA for 58 days.

Findings

The results revealed the effect of SF in improving the compressive strength of concrete, the pullout resistance of the hook bars and the corrosion resistance. In addition, it showed an apparent effect of the corrosion of reinforcing bars in reducing the bonding strength of hook bars with concrete and the effect of SF in improving this strength.

Originality/value

It was noted that the improvement of the results, achieved by replacing 10% of the weight of cement with SF, was significantly close to the results obtained by replacing 15% of the SF. It is recommended that an SF ratio of 10% be adopted to achieve the greatest economic savings.

Details

World Journal of Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 18 December 2023

Mojtaba Kaffashan Kakhki, Joel R. Malin, Farahnaz Naderbeigi, Iman Maleksadati and Hassan Behzadi

The purpose of the present study was to identify the conditions that affect the absorptive capacity (AC) of knowledge, discover its consequences and design an AC paradigm pattern…

Abstract

Purpose

The purpose of the present study was to identify the conditions that affect the absorptive capacity (AC) of knowledge, discover its consequences and design an AC paradigm pattern in public academic libraries. To do so, AC was investigated at the levels of individual and organizational learning.

Design/methodology/approach

In this paper, to answer the three major questions of this qualitative-survey study, the views of 24 experts were examined using an in-depth semi-structured interview and grounded theory strategy. The data were collected using a nonrandom combined targeted sampling procedure (targeted and snowball) and analyzed based on Strauss and Corbin’s (1998) approach and utilizing MAX Qualitative Data Analysis (MAXQDA) software.

Findings

Throughout the grounded analytic stages, 121 open codes were identified. These were distributed around the AC axial category in academic libraries in terms of individual and organizational learning. The 33 axial concepts were then categorized into 16 selective general categories. The paradigm pattern was initially designed to explore the relationships between causal, intervening, strategies, context and consequences conditions. The transition from academic libraries to learning organizations, their increased functional value and the development of their innovation were identified as the consequences of AC development.

Originality/value

This qualitative research is the first in the field of Library and Information Science (LIS) to support AC both theoretically and empirically in terms of learning in academic libraries. This study thus not only addresses a key research gap in LIS but also provides significant insights and direction to interested librarians and researchers.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Open Access
Article
Publication date: 24 September 2024

Ryuichi Nakamoto, Hao-Cheng Chen, Hiroki Noguchi and Shohei Funatsu

The Penrose effect, or the limitation of the growth rate during expansion due to managerial constraints, has been examined in the context of business diversification, withdrawal…

Abstract

Purpose

The Penrose effect, or the limitation of the growth rate during expansion due to managerial constraints, has been examined in the context of business diversification, withdrawal and MNE’s foreign direct investment, primarily in the for-profit sector. However, insufficient attention has been paid to its impact on professional service firms, particularly in the context of their expansion through service exports. The main purpose of this study is to examine the Penrose effect in the internationalization of professional service firms through service exports.

Design/methodology/approach

This study focuses on large Japanese patent firms as traditional professional service firms and constructs panel data for 48 large patent firms over the observation period from 2002 to 2010 to test our hypotheses.

Findings

Our results demonstrate a negative relationship between degree of internationalization and international business growth, thus confirming the Penrose effect. Furthermore, we found that the degree of internationalization has a curvilinear relationship with international business growth and that institutional distance does not have a negatively moderating effect on the relationship between the degree of internationalization and international business growth.

Originality/value

This study made a theoretical contribution to Penrose's growth theory and previous studies on international management and professional service firms and international management by showing that the Penrose effect can be observed in the international expansion of professional service firms through service exports. Moreover, this study identifies the factors that modify the Penrose effect, thereby making a significant theoretical contribution.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 5 March 2024

Zhongfeng Sun, Guojun Ji and Kim Hua Tan

This paper aims to study the joint decision making of advance selling and service cancelation for service provides with limited capacity when consumers are overconfident.

Abstract

Purpose

This paper aims to study the joint decision making of advance selling and service cancelation for service provides with limited capacity when consumers are overconfident.

Design/methodology/approach

For the case in which consumers encounter uncertainties about product valuation and consumption states in the advance period and are overconfident about the probability of a good state, we study how the service provider chooses the optimal sales strategy among the non-advance selling strategy, the advance selling and disallowing cancelation strategy, and the advance selling and allowing cancelation strategy. We also discuss how overconfidence influences the service provider’s decision making.

Findings

The results show that when service capacity is sufficient, the service provider should adopt advance selling and disallow cancelation; when service capacity is insufficient, the service provider should still implement advance selling but allow cancelation; and when service capacity is extremely insufficient, the service provider should offer spot sales. Moreover, overconfidence weakens the necessity to allow cancelation under sufficient service capacity and enhances it under insufficient service capacity but is always advantageous to advance selling.

Practical implications

The obtained results provide managerial insights for service providers to make advance selling decisions.

Originality/value

This paper is among the first to explore the effect of consumers’ overconfidence on the joint decision of advance selling and service cancelation under capacity constraints.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

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