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1 – 10 of over 1000Jurgita Banytė and Christopher Mulhearn
This article seeks to offer an answer. It explores the criteria on which commercial property market participants can develop strategies in hugely challenging circumstances. For…
Abstract
Purpose
This article seeks to offer an answer. It explores the criteria on which commercial property market participants can develop strategies in hugely challenging circumstances. For this purpose, a survey-based approach was developed with work conducted with property-market professional in the United Kingdom (UK), France, Germany and Sweden to produce a criteria-based tool supporting adaption to changing market circumstances.
Design/methodology/approach
The data have been analyzed using statistical analysis. The data's statistical analysis included Cronbach's alpha's application to evaluate the respondents' replies' reliability. A entral tendency test was used to identify the means of relevance of the criteria. The Mann–Whitney U test was used to determine potential material differences between the UK and other countries with Bonferroni corrections applied to minimize type-I errors.
Findings
Thirty characteristics have been identified that impact the dynamics of the commercial property market. Their relevance to the commercial property market was determined using a survey. The literature analysis showed that the researchers paid more attention to quantitative criteria and their comparison. The survey showed that the relevance of criteria to the commercial property market dynamics is unequal. However, the survey results showed that it is most important to pay attention to emotional criteria to adapt to uncertainty changing conditions. The problem of the environment has been on the agenda for the last four decades. Therefore, the fact that the results of the study showed that the environmental criteria are the least significant is unexpected.
Research limitations/implications
The study involved economically developed countries of Europe. Extending the study's geographical scope would be valuable in revealing whether the same differences exist in other geographical areas (such as Australia or the USA).
Practical implications
The practical implication of the analysis may be to facilitate the decision-making process of either selecting a country for commercial property investment or selecting the most sensitive and relevant criteria for the decision-making.
Originality/value
Criteria for commercial property market performance which promote successful property investment have been developed. Moreover, the criteria affecting the commercial property market have been weighted by their relevance to the market and their sequence of relevance has been established. And finally, the developed criteria have been placed into five groups that could serve as a foundation for a macro-level assessment of commercial property market dynamics.
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The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some…
Abstract
Purpose
The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.
Design/methodology/approach
The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.
Findings
The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.
Originality/value
In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.
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Kevin James Moore, Pauline Stanton, Shea X. Fan, Mark Rose and Mark Jones
The purpose of this paper is to explore this process through reviewing key reports and literature through an Indigenous standpoint lens. We identify three key challenges facing…
Abstract
Purpose
The purpose of this paper is to explore this process through reviewing key reports and literature through an Indigenous standpoint lens. We identify three key challenges facing the Yoorrook Commission in its journey. First, the continued resistance of influential sections of the Australian community to look backwards and accept responsibility for the violence of the colonial project. Second, the trauma facing those who speak out and remember and the real danger of expectations dashed. Third, the continuance of the colonial pandemic and underlying and invisible racism that infects and poisons all Australians.
Design/methodology/approach
This paper has drawn on key literature and secondary data through an Indigenous Lens.
Findings
We identify three challenges facing Yoorrook. First, the resistance of influential sections of the Australian community to accept responsibility for the violence of the colonial project. Second, the trauma facing those who speak out and remember and the danger of expectations dashed. Third, the continuance of underlying and invisible racism that infects and poisons the hearts and minds of non-Indigenous Australia. Despite these challenges we argue that the ability of Yoorrook to capture the lived experience of First Peoples in Victoria and the ability to hold key government officials to account presents a unique opportunity to advance the self determination of all First Peoples in Australia.
Originality/value
This is the first Treaty in Victoria and there has been no study of it before.
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This study aims to objectively synthesize the volume of accounting literature on financial statement fraud (FSF) using a systematic literature review research method (SLRRM). This…
Abstract
Purpose
This study aims to objectively synthesize the volume of accounting literature on financial statement fraud (FSF) using a systematic literature review research method (SLRRM). This paper analyzes the vast FSF literature based on inclusion and exclusion criteria. These criteria filter articles that are present in the accounting fraud domain and are published in peer-reviewed quality journals based on Australian Business Deans Council (ABDC) journal ranking. Lastly, a reverse search, analyzing the articles' abstracts, further narrows the search to 88 peer-reviewed articles. After examining these 88 articles, the results imply that the current literature is shifting from traditional statistical approaches towards computational methods, specifically machine learning (ML), for predicting and detecting FSF. This evolution of the literature is influenced by the impact of micro and macro variables on FSF and the inadequacy of audit procedures to detect red flags of fraud. The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.
Design/methodology/approach
This paper chronicles the cluster of narratives surrounding the inadequacy of current accounting and auditing practices in preventing and detecting Financial Statement Fraud. The primary objective of this study is to objectively synthesize the volume of accounting literature on financial statement fraud. More specifically, this study will conduct a systematic literature review (SLR) to examine the evolution of financial statement fraud research and the emergence of new computational techniques to detect fraud in the accounting and finance literature.
Findings
The storyline of this study illustrates how the literature has evolved from conventional fraud detection mechanisms to computational techniques such as artificial intelligence (AI) and machine learning (ML). The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.
Originality/value
This paper contributes to the literature by providing insights to researchers about why the evolution of accounting fraud literature from traditional statistical methods to machine learning algorithms in fraud detection and prediction.
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This chapter delves into the biopsychosocial reasons behind offending behaviour. It provides an overview of key theories from the biological, psychological and social perspectives…
Abstract
This chapter delves into the biopsychosocial reasons behind offending behaviour. It provides an overview of key theories from the biological, psychological and social perspectives in psychology and criminology. The discussion includes different viewpoints on why people offend, focusing on Compassion-Focused Therapy and positive psychology. It explores how these approaches contribute to our understanding of offending behaviour.
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Ngoc Hân Nguyen, Wendy Smits and Mark Vancauteren
We aim to elucidate the relationship between fixed-term employment and firm productivity by examining workers’ skills and considering how firm-level conversion rates influence…
Abstract
Purpose
We aim to elucidate the relationship between fixed-term employment and firm productivity by examining workers’ skills and considering how firm-level conversion rates influence this relationship.
Design/methodology/approach
We use longitudinal employer-employee data between 2011 and 2017 in the Netherlands to estimate a nonlinear regression derived from a production function proposed by Addessi (2014) and Castellani et al. (2020).
Findings
The contribution of fixed-term contracts to firm-level productivity is less than that of permanent contracts. However, this contribution is greater when firms exhibit a high conversion rate from fixed-term to permanent positions. The effect of the conversion rate is more substantial for high-skilled fixed-term workers than for low-skilled ones.
Originality/value
Our results suggest the extent to which firms benefit from fixed-term contracts when these are used for screening high-skilled workers for permanent employment.
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Karen Oberer, Jolynn Shoemaker and Thomas Rosen-Molina
In 2022, the SDG2-Zero Hunger Consortium, under the umbrella of the University Global Coalition (UGC), launched an international student challenge. More than 200 students applied…
Abstract
In 2022, the SDG2-Zero Hunger Consortium, under the umbrella of the University Global Coalition (UGC), launched an international student challenge. More than 200 students applied to participate from around the world. Eleven teams completed the challenge in May 2023; each team produced a three-minute video explaining an innovative idea for addressing hunger. The first-place team included students from Indonesia, Brazil, the United Kingdom, Costa Rica, Spain, and the United States. Their idea was to establish an End-Hunger Community Center (EHCC) in Indonesia. This chapter describes why and how the SDG2 Consortium developed this challenge and includes a case study from the winning student team. The chapter provides other higher education (HE) institutions with ideas for engaging students in innovation for the SDGs.
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Linda M. Waldron, Danielle Docka-Filipek, Carlie Carter and Rachel Thornton
First-generation college students in the United States are a unique demographic that is often characterized by the institutions that serve them with a risk-laden and deficit-based…
Abstract
First-generation college students in the United States are a unique demographic that is often characterized by the institutions that serve them with a risk-laden and deficit-based model. However, our analysis of the transcripts of open-ended, semi-structured interviews with 22 “first-gen” respondents suggests they are actively deft, agentic, self-determining parties to processes of identity construction that are both externally imposed and potentially stigmatizing, as well as exemplars of survivance and determination. We deploy a grounded theory approach to an open-coding process, modeled after the extended case method, while viewing our data through a novel synthesis of the dual theoretical lenses of structural and radical/structural symbolic interactionism and intersectional/standpoint feminist traditions, in order to reveal the complex, unfolding, active strategies students used to make sense of their obstacles, successes, co-created identities, and distinctive institutional encounters. We find that contrary to the dictates of prevailing paradigms, identity-building among first-gens is an incremental and bidirectional process through which students actively perceive and engage existing power structures to persist and even thrive amid incredibly trying, challenging, distressing, and even traumatic circumstances. Our findings suggest that successful institutional interventional strategies designed to serve this functionally unique student population (and particularly those tailored to the COVID-moment) would do well to listen deeply to their voices, consider the secondary consequences of “protectionary” policies as potentially more harmful than helpful, and fundamentally, to reexamine the presumption that such students present just institutional risk and vulnerability, but also present a valuable addition to university environments, due to the unique perspective and broader scale of vision their experiences afford them.
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Zygmunt Bauman was a Senior philosopher who did not need a previous presentation. His theses have shed light on modern philosophy and sociology globally. For Bauman, the liquid…
Abstract
Zygmunt Bauman was a Senior philosopher who did not need a previous presentation. His theses have shed light on modern philosophy and sociology globally. For Bauman, the liquid modernity should be understood through the lens of a binomial model, grounded on two main figures: vagabonds and tourists. The postmodern society is structured on an extreme social inequality expressed in the bipolar division between two classes: tourists and vagabonds. Each one is determined by a different degree of freedom of choice, which seems to be the cornerstone of postmodern life. The more freedom of choice each class showed the higher its rank in the postmodern social hierarchy. The chapter discusses the weaknesses and strengths in Bauman's reasoning.
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