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Article
Publication date: 1 November 2021

Maren Parnas Gulnes, Ahmet Soylu and Dumitru Roman

Neuroscience data are spread across a variety of sources, typically provisioned through ad-hoc and non-standard approaches and formats and often have no connection to the related…

Abstract

Purpose

Neuroscience data are spread across a variety of sources, typically provisioned through ad-hoc and non-standard approaches and formats and often have no connection to the related data sources. These make it difficult for researchers to understand, integrate and reuse brain-related data. The aim of this study is to show that a graph-based approach offers an effective mean for representing, analysing and accessing brain-related data, which is highly interconnected, evolving over time and often needed in combination.

Design/methodology/approach

The authors present an approach for organising brain-related data in a graph model. The approach is exemplified in the case of a unique data set of quantitative neuroanatomical data about the murine basal ganglia––a group of nuclei in the brain essential for processing information related to movement. Specifically, the murine basal ganglia data set is modelled as a graph, integrated with relevant data from third-party repositories, published through a Web-based user interface and API, analysed from exploratory and confirmatory perspectives using popular graph algorithms to extract new insights.

Findings

The evaluation of the graph model and the results of the graph data analysis and usability study of the user interface suggest that graph-based data management in the neuroscience domain is a promising approach, since it enables integration of various disparate data sources and improves understanding and usability of data.

Originality/value

The study provides a practical and generic approach for representing, integrating, analysing and provisioning brain-related data and a set of software tools to support the proposed approach.

Details

Data Technologies and Applications, vol. 56 no. 3
Type: Research Article
ISSN: 2514-9288

Keywords

Article
Publication date: 5 May 2021

Dumitru Roman, Neal Reeves, Esteban Gonzalez, Irene Celino, Shady Abd El Kader, Philip Turk, Ahmet Soylu, Oscar Corcho, Raquel Cedazo, Gloria Re Calegari, Damiano Scandolari and Elena Simperl

Citizen Science – public participation in scientific projects – is becoming a global practice engaging volunteer participants, often non-scientists, with scientific research…

Abstract

Purpose

Citizen Science – public participation in scientific projects – is becoming a global practice engaging volunteer participants, often non-scientists, with scientific research. Citizen Science is facing major challenges, such as quality and consistency, to reap open the full potential of its outputs and outcomes, including data, software and results. In this context, the principles put forth by Data Science and Open Science domains are essential for alleviating these challenges, which have been addressed at length in these domains. The purpose of this study is to explore the extent to which Citizen Science initiatives capitalise on Data Science and Open Science principles.

Design/methodology/approach

The authors analysed 48 Citizen Science projects related to pollution and its effects. They compared each project against a set of Data Science and Open Science indicators, exploring how each project defines, collects, analyses and exploits data to present results and contribute to knowledge.

Findings

The results indicate several shortcomings with respect to commonly accepted Data Science principles, including lack of a clear definition of research problems and limited description of data management and analysis processes, and Open Science principles, including lack of the necessary contextual information for reusing project outcomes.

Originality/value

In the light of this analysis, the authors provide a set of guidelines and recommendations for better adoption of Data Science and Open Science principles in Citizen Science projects, and introduce a software tool to support this adoption, with a focus on preparation of data management plans in Citizen Science projects.

Details

Data Technologies and Applications, vol. 55 no. 5
Type: Research Article
ISSN: 2514-9288

Keywords

Abstract

Details

The Emerald Handbook of Blockchain for Business
Type: Book
ISBN: 978-1-83982-198-1

Keywords

Article
Publication date: 1 December 2006

Dumitru Radoiu, Calin Enachescu and Osei Adjei

Recent technological advances have created volumes of data such that, unless some effective methods are used to analyse them, they will be either wasted or under‐examined for…

Abstract

Purpose

Recent technological advances have created volumes of data such that, unless some effective methods are used to analyse them, they will be either wasted or under‐examined for their useful information content. Scientific data visualization is an attempt to use graphical and numerical tools to extract information contained in data and hence to allow its analysis. This paper seeks to present a systematic approach to the development of tools for scientific data visualization.

Design/methodology/approach

It is shown that the approach to implement these tools involves four major steps: description of a reference model, validation of the data process, description of the software component and the design and implementation of the visualization tool.

Findings

This approach is substantiated by defining conditions suitable for scientific data visualization processes, in a relaxed manner. These conditions are subsequently refined more formally. Definitions and theorems of the proofs are succinctly discussed.

Originality/value

The mathematical description of the visualization process is necessary to understand and maintain some significant reduction in errors in scientific visualization processes.

Details

Engineering Computations, vol. 23 no. 8
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 12 October 2021

Gianluca Zanellato and Adriana Tiron-Tudor

The purpose of the research is to shed light on how the mandatory regulation on nonfinancial information has changed European state-owned enterprises' (SOEs) disclosure levels. In…

Abstract

Purpose

The purpose of the research is to shed light on how the mandatory regulation on nonfinancial information has changed European state-owned enterprises' (SOEs) disclosure levels. In addition, the present research aims to demonstrate, under the lens of legitimacy theory, how Hofstede's cultural dimensions shape social expectations that may have suffered changes after the introduction of a mandatory regulation on nonfinancial reporting.

Design/methodology/approach

The paper adopts a mixed approach. First, it employees the content analysis to investigate the disclosure level on 22 of the 24 European SOEs. Second, the authors demonstrate how cultural dimensions take a different role when a change in regulation is introduced using the qualitative comparative analysis (QCA).

Findings

The results reveal a slight increase in disclosure from the year before introducing the directive. Additionally, the results demonstrate how none of Hofstede's cultural dimensions is responsible for high disclosure levels. Although, the sufficiency analysis outlines several combinations of different cultural dimensions that lead to high disclosure levels. In particular, results demonstrate how the core dimensions leading to the outcome changed once the European Union Directive (EUD) has entered into force.

Research limitations/implications

Despite the contributions, the present study is not free of limitations. As the investigated sample is limited to a small number of SOEs, the content analysis adopts a dichotomous approach. The analysis is conducted on integrated reporting, and the fuzzy set QCA results cannot be used for generalization but refer only to the investigated sample. Consequently, further studies should investigate a broader sample of SOEs and organizations that adopt other nonfinancial reporting frameworks. Additionally, a qualitative approach to the reports' analysis is recommended.

Practical implications

It demonstrates how the EUD on nonfinancial information has impacted the disclosure levels of European SOEs. It adopts a fresh methodology rarely used in accounting. It demonstrates how cultural conditions influence social expectations that determine corporations to disclose more information after the introduction of a regulatory framework.

Originality/value

The paper's theoretical contribution refers to its focus on the public sector, and it adopts a methodology rarely used by accounting scholars.

Details

Journal of Applied Accounting Research, vol. 23 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 14 September 2022

K.G.P. Senani, Roshan Ajward and J.S. Kumari

This study aims to examine the determinants and consequences of integrated reporting (IR) disclosures of listed non-financial firms in an emerging economy.

Abstract

Purpose

This study aims to examine the determinants and consequences of integrated reporting (IR) disclosures of listed non-financial firms in an emerging economy.

Design/methodology/approach

This study uses data from 39 listed non-financial firms that had adopted IR disclosure framework in Sri Lanka for the period from 2011 to 2018. Firm size, growth opportunity, profitability and firm age are considered significant determinants of IR disclosure, while their consequences are measured in terms of share price, Tobin’s Q, return on assets and return on equity. The authors used the results of the correlation and panel regression analyses to draw this study’s conclusions.

Findings

This study finds that firm size and age are the significant determinants of IR disclosure, which is consistent with this study’s expectations. Considering the consequences of IR disclosure, only share price and Tobin’s Q show significant results as per the panel regression analyses.

Practical implications

The findings of this study would be useful in the decision-making processes of existing and prospective investors, regulators, policymakers and society at large. Further, the findings of this study communicate the benefits of this new reporting paradigm in shaping their disclosures in the annual corporate reporting process.

Originality/value

Although existing studies attempted to examine the determinants of IR disclosure and its consequences as isolated studies, this study provides new insights by merging these two aspects into a single study and consider several determinants and consequences as well.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 5
Type: Research Article
ISSN: 1985-2517

Keywords

Book part
Publication date: 20 March 2024

Michael T. Miller and Daniel P. Nadler

The purpose of this chapter was to explore how the values of higher education institutions, and ultimately society, are conveyed through the curriculum of an institution. The…

Abstract

The purpose of this chapter was to explore how the values of higher education institutions, and ultimately society, are conveyed through the curriculum of an institution. The arguments for focusing on a liberal education grounded in critical thinking are highlighted and then compared to the growing trend of occupational education being the central focus of a college education. The need to understand populist thinking in particular is aligned with the social responsibility that educational institutions carry in their charters. This means that the students and parents who pay tuition for their education want something to show for their investment, namely a level of compensation and employment that is perceived to be correlated with the expense of the degree. The competing views of education and training are then considered in a global context, noting the interconnectedness of the intellectual and business community around the globe. This chapter concludes by highlighting the importance of education and its impact on cultural understanding and engagement as a value, especially calling upon public policymakers to keep higher education leaders in check as they develop plans and expectations for their institutions.

Article
Publication date: 22 February 2024

Nizam Ud Din, Shama Nazneen and Barkat Jamil

In line with the stimulus overload theory, this study seeks a comprehensive understanding of tourism crowding by examining residents’ perceived tourism crowding and their…

Abstract

Purpose

In line with the stimulus overload theory, this study seeks a comprehensive understanding of tourism crowding by examining residents’ perceived tourism crowding and their corresponding avoidance and approach reactions through sustainable tourism. In addition, the study aims to investigate whether residents’ proenvironmental behavior moderates’ tourism’s negative impacts on the local ecosystem, delving into its potential mitigating role.

Design/methodology/approach

Using purposive sampling, the authors engaged residents associated with government and nongovernment organizations, universities, colleges and schools, as well as individuals from the business sector encompassing hotels, restaurants and cafeterias, markets and dedicated social activists actively involved in community affairs.

Findings

The analysis, conducted on 920 questionnaires using structural equation modeling, demonstrates that tourism crowding exhibits a negative correlation with sustainable tourism and approach reactions but a positive correlation with avoidance reactions. Furthermore, the moderation analysis suggests that as residents’ proenvironmental behavior improves, the detrimental effect of tourism crowding on sustainable tourism diminishes.

Practical implications

The study presents numerous implications for policymakers and the tourism industry, emphasizing the need to comprehend residents’ perceptions of tourism crowding and sustainable tourism. It underscores the importance of engaging residents in the tourism process to achieve sustainability goals.

Originality/value

The novel theoretical contribution lies in applying the stimulus overload theory to examine tourism crowding and sustainable tourism, specifically from the residents’ perspectives.

目的

本研究根据刺激超负荷理论, 通过考察旅游地居民在整个可持续旅游过程中对旅游拥挤的感知以及他们的相应回避和接近反应, 寻求对旅游拥挤的全面了解。此外, 本研究旨在调查旅游地居民的环保行为是否可以缓和旅游对当地生态系统造成的负面影响, 并深入探讨潜在缓解作用。

方法

我们采用目的性抽样方法, 邀请了与政府和非政府组织、大学、学院和学校有关联的旅游地居民, 来自商业领域(包括HORECA“酒店、餐馆和自助餐厅”和市场)的个人, 以及积极参与社区事务的专职社会活动家。

结果

本研究采用结构方程模型(SEM)对920份调查问卷进行分析, 结果表明旅游拥挤与可持续旅游和接近反应呈负相关, 而与回避反应呈正相关。此外, 缓和分析表明, 随着旅游地居民环保行为的改善, 旅游拥挤对可持续旅游的不利影响呈现减弱。

实践启示

本研究为决策者和旅游业提供了许多启示, 强调需要了解旅游地居民对旅游拥挤和可持续旅游的感知, 亦强调了让旅游地居民参与旅游过程的重要性, 以确保实现可持续发展目标。

原创性

本研究贡献了新颖的理论, 应用刺激超负荷理论考察旅游拥挤和可持续旅游, 特别是从旅游地居民角度进行考察。

Propósito

Este estudio busca una comprensión global de la masificación turística mediante el examen de la masificación turística percibida por los residentes y sus correspondientes reacciones de aproximación y evitación a través del turismo sostenible, en el marco de la teoría de la sobrecarga de estímulos. Además, el estudio investiga si el comportamiento proambiental de los residentes modera los impactos negativos del turismo en el ecosistema local, profundizando en su potencial papel mitigador.

Metodología

Utilizando un muestreo intencional o por juicio, se recogieron datos de residentes vinculados a organizaciones gubernamentales y no gubernamentales, universidades, institutos y escuelas, así como a personas del sector empresarial que engloba hoteles, restaurantes y cafeterías, mercados y activistas sociales que participan activamente en asuntos comunitarios.

Hallazgos

El análisis de 920 cuestionarios mediante un modelo de ecuaciones estructurales demuestra que la masificación turística presenta una correlación negativa con el turismo sostenible y las reacciones de aproximación, pero una correlación positiva con las reacciones de evitación. Además, el análisis de moderación sugiere que a medida que mejora el comportamiento proambiental de los residentes, disminuye el impacto negativo de la masificación turística sobre el turismo sostenible.

Implicaciones prácticas

El estudio presenta numerosas implicaciones para los responsables políticos y la industria turística, destacando la necesidad de comprender las percepciones de los residentes sobre la masificación turística y el turismo sostenible. Se subraya la importancia de implicar a los residentes en el proceso turístico para alcanzar objetivos de sostenibilidad.

Originalidad/valor

La novedosa aportación teórica radica en la aplicación de la teoría de la sobrecarga de estímulos para examinar la masificación turística y el turismo sostenible, específicamente desde la perspectiva de los residentes.

Open Access
Article
Publication date: 23 July 2024

Adeyemi Adebayo and Barry Ackers

Within the context of public sector accountability, the purpose of this paper is to examine South African state-owned enterprises (SOEs) auditing practices and how they have…

Abstract

Purpose

Within the context of public sector accountability, the purpose of this paper is to examine South African state-owned enterprises (SOEs) auditing practices and how they have contributed to mitigating prevalent corporate governance issues in South African SOEs.

Design/methodology/approach

This paper utilised a thematic content analysis of archival documents relating to South African SOEs. Firstly, to assess the extent to which the auditing dimension of the corporate governance codes, applicable to South African SOEs, conforms with best practices. Secondly, to determine the extent to which the audit practices of all the 21 South African SOEs listed in Schedule 2 of the Public Finance Management Act, have implemented the identified best audit practices.

Findings

The findings suggest that South African SOEs appear to have adopted and implemented best audit practices to enhance the quality of their accountability in relation to their corporate governance practices, as contained in their applicable corporate governance frameworks. However, despite the high levels of conformance, the observation that most South African SOEs continue to fail and require government bailouts, appears to suggest that auditing has no bearing on poor SOE performance, and that other corporate governance factors may be at play.

Practical implications

The discussion and findings in this paper suggest that the auditing practices of South African SOEs are adequate. However, that SOEs in South Africa continue to be loss-making may imply that this has contributed little to mitigating their corporate governance problems. Thus, policymakers and standard setters, including the Institute of Directors South Africa and relevant oversight bodies should pay attention to better developing means by which to curtail fruitless and wasteful expenditures by South African SOEs through improved corporate governance practices.

Social implications

Most SOEs’ mission statements encourage SOEs to be socially responsible and utilise taxpayers’ monies efficiently and effectively without engaging in fruitless and wasteful expenditure. This study is conceived in this light.

Originality/value

To the best of the author’s knowledge, while acknowledging previous studies, this paper is the first to explore this topic in the context of SOEs and in the context of Africa.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 19 April 2024

Rizwana Rasheed, Aamir Rashid and Abdul Hafaz Ngah

Due to the environmental concerns in our society, governments are moving towards green purchasing. However, public sector organizations have substantial internal problems. By…

Abstract

Purpose

Due to the environmental concerns in our society, governments are moving towards green purchasing. However, public sector organizations have substantial internal problems. By using a theory of natural resource-based view, this study aimed to analyse the influence of leadership styles and innovation capabilities on green purchasing in the public sector organizations of a developing economy.

Design/methodology/approach

Data was collected from 199 purchasing professionals of public sector organizations, and hypotheses were tested through a quantitative method using partial least square-structural equation modelling with the help of SmartPLS version 4 to validate the measurement model.

Findings

This study identified that transformational leadership and delegation style of leadership have a significant and positive effect on innovation capability and green purchasing. Similarly, innovation capability mediates the relationship between leadership styles and green purchasing. However, transformational leadership found a more substantial effect on innovation capability and green purchasing than the delegation leadership style.

Research limitations/implications

Results provide insight into the role of leadership styles in green purchasing and innovation capabilities in public sector organizations. Thus, addressing the important issues of how leadership styles and innovative capabilities (IC) can improve green culture, specifically green purchasing, to enhance ecological sustainability.

Originality/value

Results provide insight into the role of leadership styles in green purchasing and innovation capabilities in public sector organizations. Thus, it addresses how leadership styles and IC can improve green culture, specifically green purchasing, to enhance ecological sustainability.

Details

Journal of Global Operations and Strategic Sourcing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5364

Keywords

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