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Article
Publication date: 19 July 2023

Iftekhar Ahmed and Tanjina Khan

Fresh out of the two-century-old British legacy, Bangladesh, formerly known as East Pakistan from 1947 to 1971, was searching for a post-colonial architectural style. Colonial…

173

Abstract

Purpose

Fresh out of the two-century-old British legacy, Bangladesh, formerly known as East Pakistan from 1947 to 1971, was searching for a post-colonial architectural style. Colonial architecture in the region in general often imposed imported European elements, ignoring the preceding legacies of the Sultanate and the Mughals. The critical challenge was to find a balance between the prevailing high modernism in architecture and the local vernacular and climatic forces. The Pakistani government invited international architects to fill the gap left by a non-existent local architectural industry. Unfortunately, their work has rarely been properly analyzed. With selected case studies, this paper analyzes their work in an attempt to explore their contribution to creating a national architectural identity.

Design/methodology/approach

This study uses a case study approach with selected architectural projects from the period. It uses research tools such as systematic analysis of drawings, volumes and photographs and archival research.

Findings

The international architects took inspiration from the strong vernacular and climatic forces of the region. The resultant expressions of the two-decade-long search in their combined body of work are some of the finest examples of vernacular and climate-responsive architecture in the region. They transcended the regular international style and became context-specific and unique. The quest for East Pakistan's post-colonial architectural identity was partially met by the newly found identity through vernacular and climate-responsive adaptation in architecture.

Originality/value

This study explores how a unified vernacular and climate-responsive adaptations potentially shaped the post-colonial architectural identity of the region. No prior study exists on this issue for the time period.

Details

Open House International, vol. 49 no. 2
Type: Research Article
ISSN: 0168-2601

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Publication date: 6 December 2024

Syed Rizwan Qadri, Ulfat Andrabi, Priyanka Chhibber and Mudasir Ahmad Dar

Purpose: This chapter examines the role of corporate social responsibility (CSR) in tourism operations, focusing on its influence on financial performance, social well-being, and…

Abstract

Purpose: This chapter examines the role of corporate social responsibility (CSR) in tourism operations, focusing on its influence on financial performance, social well-being, and environmental sustainability. This chapter aims to fill gaps in the literature by investigating the relationship between CSR dimensions and financial performance in tourism organizations, as well as the social and environmental impacts of integrating CSR principles into tourism operations.

Design/methodology/approach: This chapter employs a comprehensive literature review to explore the historical background of CSR, its conceptual framework, and its application in the tourism industry. It examines the various dimensions of CSR and their potential effects on financial performance, social well-being, and environmental sustainability in tourism operations.

Findings: The findings suggest that CSR initiatives in tourism operations can lead to improved financial performance through factors such as increased sales, cost savings, and enhanced market value. Furthermore, CSR practices contribute to social well-being by creating job opportunities, supporting local communities, and preserving cultural heritage. Additionally, CSR activities promote environmental sustainability by reducing resource consumption, conserving biodiversity, and mitigating the negative impacts of tourism on ecosystems.

Originality/value: This chapter contributes to the literature by providing insights into the relationship between CSR and financial performance in tourism organizations, as well as the social and environmental impacts of CSR integration in the tourism industry. The findings highlight the importance of incorporating CSR principles into tourism operations to promote sustainable development and responsible tourism practices.

Details

Corporate Social Responsibility, Corporate Governance and Business Ethics in Tourism Management: A Business Strategy for Sustainable Organizational Performance
Type: Book
ISBN: 978-1-83608-705-2

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Book part
Publication date: 18 November 2024

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Business Strategies and Ethical Challenges in the Digital Ecosystem
Type: Book
ISBN: 978-1-80455-069-4

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Book part
Publication date: 14 October 2024

Raushan Kumar, Niranjan Deo Pathak and Shiv Swaroop Jha

Kashmir is widely recognised as a prominent tourist destination within the Himalayan region of India. The Valley is abundant with a diverse range of valuable tourism assets. In…

Abstract

Kashmir is widely recognised as a prominent tourist destination within the Himalayan region of India. The Valley is abundant with a diverse range of valuable tourism assets. In order to ensure the sustainable utilization of these tourism resources, the implementation of an appropriate tourism policy is necessary. The primary objective of this study is to analyse government policies pertaining to the expansion and advancement of tourism in the Kashmir region. Additionally, the study also seeks to evaluate the potential for tourism and the influx of tourists in Kashmir. The Government of India has developed a preliminary tourist policy, as indicated by the research findings. It also focuses on enhancing human resources and tourism infrastructure, ensuring the safety and security of tourists and promoting tourism education within the state. Furthermore, the government is diligently endeavouring to foster the growth of ecotourism and lesser known tourist locations through collaborative efforts with many relevant entities. This study utilises secondary data sources to analyse the economic implications of tourism in the region of Jammu and Kashmir. It aims to investigate several indicators of economic progress, including tourist arrivals, job creation, the state's gross domestic product (GDP), infrastructure development and regional advancement. In addition to the agricultural industry, the tourist sector has emerged as a prominent contributor to the economy, serving as a significant source of income and employment opportunities.

Details

Sustainable Tourism, Part B
Type: Book
ISBN: 978-1-83608-327-6

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Business Strategies and Ethical Challenges in the Digital Ecosystem
Type: Book
ISBN: 978-1-80455-069-4

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Article
Publication date: 24 January 2025

Muhammad Hamid Shahbaz and Shahab Alam Malik

The purpose of this study is to focus on Pakistan’s food manufacturing enterprises and explore the knowledge and implications of green innovation, green intellectual capital (GIC…

49

Abstract

Purpose

The purpose of this study is to focus on Pakistan’s food manufacturing enterprises and explore the knowledge and implications of green innovation, green intellectual capital (GIC) and green human resource management (GHRM) in achieving environmental performance and competitive advantage.

Design/methodology/approach

Using a quantitative approach, this research adopted a cross-sectional survey design to facilitate an objective and precise evaluation of the proposed relationships. The demographic comprised managers and supervisors from food manufacturing enterprises in Lahore, Pakistan. Through purposive sampling, 281 respondents were selected, ensuring representation from food enterprises.

Findings

This study explores that GIC is vital for implementing sustainable technologies in Pakistan’s food sectors. GIC and human resource management are identified as accelerators for green innovation, potentially providing an enhanced environmental performance and competitive edge.

Practical implications

By recognizing the potential of green practices as strategic resources, managers in the Pakistani food sector invest in fostering intangible resources and GIC. This approach leads to sustainable market dominance and efficient operations through continuous green innovation and effective stakeholder communication.

Originality/value

This research offers a consolidated view of the function of GIC in encouraging green innovations in Pakistan’s food enterprises, emphasizing the importance of GHRM procedures and sustainable business methods. This study also provides insights into the strategic management of green projects from a managerial perspective, emphasizing the need for alignment with company strategy and stakeholder communication.

Details

International Journal of Innovation Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-2223

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Article
Publication date: 5 February 2025

Suhail Said Salim Maashani, Awadh Ahmed Mohammed Gamal, Ahmad Zakirullah Shaarani, Norasibah AbdulJalil and Fatimah Salwa Abd. Hadi

This study aims to examine the asymmetric effects of tax revenue policies on the economic activity of Oman.

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Abstract

Purpose

This study aims to examine the asymmetric effects of tax revenue policies on the economic activity of Oman.

Design/methodology/approach

This study applies the nonlinear autoregressive distributed lag model and uses data from 1980 to 2022.

Findings

The findings confirmed that economic activity has a cointegrating relation with the positive and negative shocks of the tax revenue policy and selected macroeconomic variables. In addition, the long-run results show that positive changes in tax revenues have a positive significant effect on the economy, while negative shocks in tax revenues have a negative effect on the economy at the 5% significance level. The study concludes that a significant long-term asymmetric relationship exists between taxation policy changes through the revenue channel for the economy of Oman.

Originality/value

No previous study has specifically investigated the asymmetric impact of tax revenue policies on the economy of Oman, which is an oil-dependent country. To the best of the authors’ knowledge, this study is the first attempt to explore this relationship with respect to the Omani economy, and it uses extensive time series data and employs various contemporary econometric techniques. Given Oman’s reliance on oil and gas revenues, which typically fund approximately 70% of the country’s annual budget through taxation on oil and gas sold, fluctuations in global oil prices directly influence country’s fiscal position. Thus, this study contributes to the literature by empirically confirming the asymmetries impact of fiscal (tax) policies on Oman’s economy. The implication of the results suggests that the government cut back on tax incentives and tax exemptions for local and foreign businesses. This move can foster economic growth and reduce the negative competition effect among investors and taxpayers, which may ultimately improve the country’s tax revenue.

Details

Journal of Financial Economic Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-6385

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Article
Publication date: 13 May 2024

Ahmed Asfahani

This study aims to analyze the evolution and current state of talent management in learning organizations and the design of managerial curricula, highlighting the challenges and…

121

Abstract

Purpose

This study aims to analyze the evolution and current state of talent management in learning organizations and the design of managerial curricula, highlighting the challenges and opportunities in the context of a rapidly changing global business environment.

Design/methodology/approach

A narrative literature review was conducted, tracing the conceptual evolution of learning organizations. Seminal works emphasizing continuous learning and transformation were highlighted, and the progression of managerial education was analyzed, from its early focus on ethics and soft skills to its current emphasis on sustainability, digital literacy and experiential learning.

Findings

The research reveals challenges in balancing foundational knowledge with emerging competencies in curriculum design. Tensions are evident in maintaining relevance in rapidly changing, globally interconnected environments. Notable limitations include the trade-offs in innovation and the need to cater to diverse student demographics.

Originality/value

This review uniquely synthesizes developments at the intersection of curriculum innovation, organizational learning and curriculum design, offering valuable insights for institutions aiming to nurture talent for modern learning organizations.

Details

The Learning Organization, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-6474

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Article
Publication date: 17 December 2024

Seyedeh Fatemeh Kalantarzadeh Tezerjany and Cordelia Mason

The primary aim of this study is to thoroughly investigate strategic approaches that influence consumer attitudes, contributing to the attainment of success in mobile advertising…

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Abstract

Purpose

The primary aim of this study is to thoroughly investigate strategic approaches that influence consumer attitudes, contributing to the attainment of success in mobile advertising campaigns.

Design/methodology/approach

The theory of planned behaviour (TPB) is utilised as a significant and fundamental theory, imparting valuable insights into the field of mobile advertising. Probability sampling, specifically the simple random sampling technique is employed by the study to gather data from a representative sample of mobile users in Kuala Lumpur, Malaysia. A conceptual model is constructed based on data collected through an online survey involving 350 respondents, which underwent rigorous empirical analysis using SPSS and AMOS software.

Findings

The results largely support the proposed hypotheses, affirming the relationships between the variables. However, the hypotheses regarding the impact of irritation on consumer attitudes and purchase behaviour are not supported.

Practical implications

This study suggests that Malaysian marketers and advertisers ought to judiciously employ specific design principles to proficiently captivate their target audience in mobile advertising endeavours. They should devote their efforts to the meticulous development and tailoring of mobile advertising strategies, with the explicit aim of enhancing the positive influence of consumer attitudes and improving the effectiveness of mobile advertising success.

Originality/value

Mobile communications have become essential instruments for mobile marketers, seeking to understand customer attitudes and behaviours to enhance advertising acceptance and alleviate negative consumer sentiments.

Details

Journal of Advances in Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0972-7981

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Article
Publication date: 28 May 2024

Anissa Dakhli

The purpose of this paper is to study how CEO power impact corporate tax avoidance. In particular, this paper aims to empirically examine the moderating impact of institutional…

570

Abstract

Purpose

The purpose of this paper is to study how CEO power impact corporate tax avoidance. In particular, this paper aims to empirically examine the moderating impact of institutional ownership on the relationship between CEO power and corporate tax avoidance.

Design/methodology/approach

The multivariate regression model is used for hypothesis testing using a sample of 308 firm-year observations of Tunisian listed companies during the 2013-2019 period.

Findings

The results show that CEO power is negatively associated with corporate tax avoidance and that institutional ownership significantly accentuates the CEO power’s effect on corporate tax avoidance. This implies that CEOs, when monitored by institutional investors, behave less opportunistically resulting in less tax avoidance.

Practical implications

Our findings have significant implications for managers, legislators, tax authorities and shareholders. They showed that CEO duality, tenure and ownership can mitigate the corporate tax avoidance in Tunisian companies. These findings can, hence, guide the development of future regulations and policies. Moreover, our results provide evidence that owning of shares by institutional investors is beneficial for reducing corporate tax avoidance. Thus, policymakers and regulatory bodies should consider adding regulations to the structure of corporate ownership to promote institutional ownership and consequently control corporate tax avoidance in Tunisian companies.

Originality/value

This study differs from prior studies in several ways. First, it addressed the emerging market, namely the Tunisian one. Knowing the notable differences in institutional setting and corporate governance structure between developed and emerging markets, this study will shed additional light in this area. Second, it proposes the establishment of a moderated relationship between CEO power and corporate tax avoidance around institutional ownership. Unlike prior studies that only examined the simple relationship between CEO power and corporate tax avoidance, this study went further to investigate how institutional ownership potentially moderates this relationship.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 5
Type: Research Article
ISSN: 2042-1168

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