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1 – 10 of 14This study aims to examine auditors’ perceptions of the changes in audit processes, fees, salaries and trainings during the Lebanese multidimensional crisis. The aim is to…
Abstract
Purpose
This study aims to examine auditors’ perceptions of the changes in audit processes, fees, salaries and trainings during the Lebanese multidimensional crisis. The aim is to understand how going concern assessments were affected by the distortions imposed by the crisis.
Design/methodology/approach
Data was collected through a survey distributed among auditors at Big 4 audit firms in Lebanon during the crisis. The questionnaire, inspired by prior desk study research, aims to empirically assess auditors’ attitudes toward the variances in audit operations during the crisis and their implications on going concern assessments. This study uses the structural equation modeling (SEM) technique to develop and assess the research model.
Findings
The findings reveal notable changes in audit processes, fees, salaries and training programs during the crisis. SEM results highlight the association between the crisis-driven changes in audit procedures, fees and salaries and the increased uncertainty in issuing going concern assessments.
Practical implications
This study provides recommendations for both the auditing industry and regulatory bodies to ensure audit firms are prepared to face crises that might disrupt their work. Recommendations include the initiation of crisis management training programs, investments in technology solutions, the establishment of a protocol in response to crisis and the adoption of flexible yet reliable audit procedure to accommodate for the challenges of the crisis.
Originality/value
The originality of this study emanates from its adoption of a novel survey to assess a conceptual model that has not been empirically tested in earlier studies. The model examines changes in audit operations during the Lebanese crisis and their implications on going concern assessments, a context that has received little attention in the literature.
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Ayah Mohammed Daghash, Rajaa Mohammed Daghash, Ala’ Mustafa Abuh-Odeh, Leen Bassam Fino, Manal Abdel-Kareem Ayyash and Beisan Ali Mohammad
Dietary supplements are important in improving maternal health and birth outcomes during pregnancy. This study aims to assess women’s knowledge about the benefits, sources and…
Abstract
Purpose
Dietary supplements are important in improving maternal health and birth outcomes during pregnancy. This study aims to assess women’s knowledge about the benefits, sources and proper intake of dietary supplements during pregnancy.
Design/methodology/approach
This cross-sectional study was conducted among women at Jordan University Hospital in Amman, Jordan from July to October 2023.
Findings
A total of 448 women completed the questionnaire. Analysis of the results showed that among all questions, participants perceived sufficient knowledge about dietary supplements' beneficial effects. Around 50% of the participants did not recognize the importance of vitamin B12 and vitamin A. Most participants identified that iron supplements should not be taken with dairy products, coffee, tea, calcium and antacids. Most participants did not know the source of vitamin A (82.1%), and only 44% knew the correct source of vitamin B12. Less than half of the participants recognized the appropriate administration time for each dietary supplement.
Originality/value
The knowledge level of the interaction between iron and food, natural sources of vitamins and their benefits was high, less than half of the participants showed poor knowledge about the proper time to take the dietary supplement. Patient education and counseling is important to improve health outcomes.
Seyed Pendar Toufighi, Jan Vang, Kannan Govindan, Min Zar Ni Lin and Amanda Bille
The purpose of this study is to investigate the effectiveness of university-driven knowledge transfer initiatives in enhancing the capabilities and performance of local suppliers…
Abstract
Purpose
The purpose of this study is to investigate the effectiveness of university-driven knowledge transfer initiatives in enhancing the capabilities and performance of local suppliers in the garment industry. By focusing on the impact of UDIs in Myanmar, this research aims to provide empirical evidence on how these initiatives can foster supplier development and performance improvement through targeted capability enhancement strategies.
Design/methodology/approach
This study utilizes a combination of surveys and an experimental design to evaluate the impact of university-driven supplier development interventions (UDIs) based on Lean principles in Myanmar’s garment industry. Nine garment suppliers were assessed before and after the UDI program. The research employed partial least squares structural equation modeling (PLS-SEM) to analyze the direct, indirect and mediating effects of UDIs on supplier performance, focusing on the role of supplier capability enhancement as a mediating factor.
Findings
The study found that the UDI program significantly improved supplier capabilities, which in turn led to enhanced performance. The analysis revealed partial mediation, indicating that while UDIs directly impact supplier performance, their effect is significantly amplified through the enhancement of supplier capabilities. These findings highlight the critical role of targeted capability development in achieving substantial performance improvements among local suppliers.
Originality/value
This research contributes to the literature by providing empirical evidence on the effectiveness of university-driven supplier development initiatives in a developing country context. It validates the indirect role of UDIs in boosting supplier performance via capability enhancement, emphasizing the importance of industry-specific and capability-focused development strategies. The findings underscore the value of structured knowledge transfer programs in supporting local suppliers, offering practical insights for policymakers and educational institutions aiming to enhance industrial performance through strategic interventions.
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Kalavila Pathirage Nilmini Bhagya, Priyanka Virajini Medagedara Karunaratne, Gayathri Madubani Ranathunga and Achini Ranaweera
This study systematically explores the literature on global niche market strategies within the fashion industry to allow the mapping of niche practices and examine the benefits…
Abstract
Purpose
This study systematically explores the literature on global niche market strategies within the fashion industry to allow the mapping of niche practices and examine the benefits, success factors and characteristics of a niche strategy. Additionally, it identifies data gaps and necessitates a detailed examination to uncover areas with inadequate information.
Design/methodology/approach
This study utilized the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA 2020) method for systematic review and included 70 studies to analyze their findings.
Findings
This systematic literature review pinpoints niche strategies shaping the future of the fashion industry while developing sectors of the textile and apparel industry, fashion technology, fashion retail business, fashion media and communication, luxury fashion, sustainable fashion, adaptive clothing and transgender fashion within the fashion supply chain. A niche market strategy utilizes both pull and push marketing in the fashion industry. Scholarly literature commonly underscores the understanding of the consumer as a pivotal factor in the success of fashion niche market strategy.
Practical implications
This review offers a comprehensive overview of fashion niche strategy practices, aiming to inspire fashion industry professionals. It also serves as a guide for fashion industry professionals, summarizing best practices across various fashion industry sectors to help develop effective niche strategy competencies for firms.
Originality/value
This review thoroughly analyzes niche strategy implementation in the fashion industry, presenting an important resource for individuals new to this sector. It highlights the significance of niche strategies in improving the comprehension of emerging participants in the fashion business.
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Mohsen Roohani Qadikolaei, Yaser Hatami, Sara Nikmard Namin and Ali Soltani
This study aims to explore the intricate relationship between housing prices and transaction volumes in Tehran, a city with diverse socioeconomic and regional characteristics…
Abstract
Purpose
This study aims to explore the intricate relationship between housing prices and transaction volumes in Tehran, a city with diverse socioeconomic and regional characteristics. This research addresses a critical gap in understanding the role of local spatial factors, which previous studies have often overlooked, focusing instead on macroeconomic variables.
Design/methodology/approach
Using a data set of housing transactions of Metropolitan Tehran from 2010 to 2020 sourced from secondary data, this study uses generalized linear mixed models and spatial clustering techniques. These methods enable an examination of geographical clustering and the effects of local contextual variables on the dynamics between housing prices and transaction volumes.
Findings
Results indicate significant spatial heterogeneity within Tehran’s housing market. Higher prices and transaction volumes are concentrated in the northern and western regions, influenced by factors such as employment rates, rental housing supply and the physical attributes of the housing stock. The findings suggest that macroeconomic policies alone are insufficient to address housing challenges in Tehran; targeted, localized interventions are necessary.
Research limitations/implications
This study’s reliance on secondary data and its focus on a single urban environment may limit the generalizability of the findings. Further research incorporating a wider range of local and macro variables could strengthen the applicability of the results across different contexts.
Practical implications
This study underscores the need for region-specific housing policies that consider local economic, social and spatial conditions. Policymakers could improve housing affordability and accessibility in Tehran by implementing tailored strategies to address the distinct needs of different districts.
Originality/value
This study offers a novel perspective by integrating spatial and contextual factors in housing market analysis, providing insights that challenge the traditional macroeconomic focus. The use of advanced statistical and spatial analysis techniques contributes to a deeper understanding of urban housing market dynamics.
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Japheth Ahmed Nuhu, Figen Yesilada and Iman Aghaei
The emergence of unique and destructive viruses, such as COVID-19, has claimed lives, disrupted health systems and diverted resources from addressing the needs of male HIV/AIDS…
Abstract
Purpose
The emergence of unique and destructive viruses, such as COVID-19, has claimed lives, disrupted health systems and diverted resources from addressing the needs of male HIV/AIDS patients in the context of antiretroviral therapy and other HIV/AIDS-related issues. This study aims to assess male HIV/AIDS patients’ satisfaction with antiretroviral therapy and its implications for sustainable development in Sub-Saharan Africa.
Design/methodology/approach
Satisfaction, word-of-mouth, trust and revisit intention were the variables in the research model. A quantitative method was utilized. Data were collected from 400 male HIV/AIDS patients who received medical attention from hospitals in Gombe State, Nigeria, utilizing the convenience sampling method. SmartPLS was used for data analysis.
Findings
The results show that satisfaction has a positive impact on trust, word-of-mouth and revisit intention. Furthermore, trust and word-of-mouth had a significant impact on revisit intentions. Word-of-mouth played a significant mediating role in the relationship between satisfaction and revisit intention. Trust played an insignificant mediating role between satisfaction and revisit intention. Additionally, word-of-mouth had a significant mediating effect on the relationship between trust and revisit intention. Healthcare organisations should prioritise patient satisfaction because it influences their likelihood of returning. Addressing the needs of male HIV patients can significantly enhance their overall healthcare experience, which would lead them to spread positive word of mouth.
Research limitations/implications
Healthcare administrators should make it a top priority to provide superior services that match or exceed patient expectations. The study used quantitative data and focused on the male gender. Also, the empirical research is carried out in public hospitals; however, there are some differences between the types of hospitals in terms of the factors that affect male HIV/AIDS patients’ revisits. We employed a cross-sectional study. As a result, we recommend expanding it into a longitudinal study, as it allows the researcher to validate the causal mechanism and obtain results that are more generalizable.
Practical implications
Healthcare managers should actively encourage positive patient reviews and recommendations. Setting up systems to record and distribute patient success stories can improve the hospital’s reputation and attract new patients. Increased word-of-mouth advertising can naturally result from encouraging positive encounters and outcomes. Healthcare administrators should establish channels for sharing information regarding therapies, procedures and support services that are transparent and easy to obtain. Patients’ intentions to return for follow-up appointments can be favourably influenced by education on the value of ongoing care.
Social implications
Male HIV/AIDS patients who are satisfied with their care have a tendency to trust medical professionals more, which promotes enhanced therapeutic outcomes and greater compliance with treatment regimens. Positive comments from those with the condition can also reduce stigma and motivate community members to seek treatment, fostering a supportive environment for those living with HIV/AIDS. The study emphasises how important it is for patients and healthcare providers to have stronger, greater empathy connections, which could contribute to decreasing health disparities.
Originality/value
The study investigates the effect of satisfaction on the revisit intention of male HIV/AIDS patients and also highlights how trust and WOM mediate this relationship.
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Dagnu Haile Tessema, Figen Yesilada, Iman Aghaei and Japheth Nuhu Ahmed
The primary purpose of this research is to examine the influence of perceived service quality (PSQ) on word-of-mouth (WOM) directly and through the mediating role of brand trust…
Abstract
Purpose
The primary purpose of this research is to examine the influence of perceived service quality (PSQ) on word-of-mouth (WOM) directly and through the mediating role of brand trust (BTR) and student satisfaction (SAT) at private universities located in the Turkish Republic of Northern Cyprus (TRNC).
Design/methodology/approach
A structured questionnaire and convenience sampling were utilized to collect data from 350 students enrolled in selected private universities in the TRNC. Data analysis was conducted using SmartPLS 4.
Findings
This study found that PSQ has a significant influence on WOM. BTR and SAT have a direct and significant effect on WOM. We also found that BTR and SAT mediate the link between PSQ and WOM.
Practical implications
These findings can serve as a guide for university administration to enhance the quality of services offered to students, as well as to enhance existing policies and procedures.
Originality/value
This paper’s originality lies in the use of cognitive-affective behavioural (CAB) to support the relationship between student perceptions of service quality, brand trust, student satisfaction and WOM.
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Abid Hussain and Joanna Richardson
The purpose of this study is to measure the current levels of awareness of communication skills among academic librarians in degree-awarding institutions of Pakistan and to…
Abstract
Purpose
The purpose of this study is to measure the current levels of awareness of communication skills among academic librarians in degree-awarding institutions of Pakistan and to identify barriers that libraries, with the support of organizational stakeholders, could target to enhance adoption and / or improvement of these skills.
Design/methodology/approach
Quantitative research design, based on a Web-based survey method, used a questionnaire as the data collection tool for librarians used in degree-awarding institutions in Pakistan. After incorporating feedback from experts in the field, the questionnaire link was shared with a sample population of n = 400 academic librarians in Pakistan, using simple random sampling. The data was coded in Microsoft Excel and exported to SPSS v 26 for analysis.
Findings
Overall, the findings underscore a consistent and moderate to high level of awareness by this cohort of basic library communication skills and their associated benefits. The level of agreement as to the principal barriers to these skills aligns with previous research results over the past decade and therefore underlines the need to prioritize the development of appropriate solutions.
Research limitations/implications
Further research is indicated to investigate the major factors contributing to the principal barriers identified in the current study.
Practical implications
The study recommends that librarians work with relevant stakeholders to identify strategies to enhance their personal and interpersonal communication skills and to address current barriers to upskilling.
Originality/value
The study could serve as a foundation for any future research and policy frameworks to enhance employability and communication skills among librarians in Pakistan.
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Hafsat T. Rumah, Mansur B. Ibrahim and Sani M. Gumel
The purpose of this research is to identify and investigate some natural dyes with halochromic properties for potential use as food spoilage indicators to reduce waste and curve…
Abstract
Purpose
The purpose of this research is to identify and investigate some natural dyes with halochromic properties for potential use as food spoilage indicators to reduce waste and curve the negative effects of food borne diseases.
Design/methodology/approach
Exactly 10 potential dye-yielding plants were selected based on their colour (mostly purple, red, maroon and pink). Solvent extraction was used to extract the dyes and pH differential method was used to determine the concentrations of anthocyanin in the extracted dyes. Different concentrations of hydrochloric acid and sodium hydroxide (0.1 M, 1 M and 2 M) in drops and in excess as acidic and basic solution, respectively, were used to test the halochromicity of the extracted dyes. Methyl red (a synthetic dye) was used as a reference standard/control. The pH of the dyes was recorded before and after addition of both NaOH and HCl solutions.
Findings
Five out of the 10 dyes extracted (labelled as dye A–E for Ti plant (green Cordyline fruticosa), coleus (Coleus blumei), paper flower (Bougainvillea glabra), painted nettle (Palisandra coleus) and purple heart (Setcresea purpurea), respectively, were found to be halochromic (even at low doses) by changing its colour when exposed to both acidic and basic solutions. While other dyes labelled F–J for red acalypha (Acalypha wilkesiana), golden shower (Cassia fistula), golden dew drop (Duranta repens), wild sage (Lantana camara var Aculeata) and pink oleander (Apocynaceae Nerium oleander), respectively, were either completely insensitive to the solutions in drops, slightly sensitive at high doses or the colour change is insignificant. Although some dyes were found to be more sensitive than others but in most cases, the colour changes in halochromic dyes were more stable in acidic conditions than in basic making it more sensitive to the basic than the acidic solution with the exception of dye A and E (to some extent) which was sensitive to both acidic and basic solution. The anthocyanin contents of dye A–J were found to be between the range of 2.28–10.35 mg/l with dye E having the lowest and dye J with the highest anthocyanin concentration, respectively. The initial pH of all the dyes falls within the range of 4.8–7.3 with most found within the acidic range.
Originality/value
Halochromic dye research studies are still at the infancy stage in developing world despite the vast available and abundant potential natural halochromic dye-yielding plants. The study explored this area of research and gives an opportunity for the development of smart packaging for pH-sensitive foods using natural dyes as an alternative to conventional synthetic dyes to reduce cost and also curve the negative effect of synthetic dyes as well as food borne diseases.
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Ali Heidari, Mohammad Khalilzadeh, Dragan Pamucar and Fatih Ecer
The purpose of this study was to address waste management in the food supply chain (FSC) through the integration of inspection processes in production and distribution centers…
Abstract
Purpose
The purpose of this study was to address waste management in the food supply chain (FSC) through the integration of inspection processes in production and distribution centers under uncertain conditions, aiming to enhance sustainability across environmental, economic and social dimensions. The study introduces a sustainable forward and reverse FSC network using a closed-loop supply chain network approach to prevent the transfer of spoiled products, ultimately providing competitive advantages to stakeholders.
Design/methodology/approach
A robust multi-objective mathematical programming model is proposed, incorporating inspection processes to manage perishable products effectively. The model is solved using the Augmented Epsilon Constraint technique implemented in GAMS software, providing Pareto-optimal solutions tailored to decision-makers’ preferences. Furthermore, the methodology is applied in a real-world case study and solved with the Benders Decomposition algorithm to validate its practicality and effectiveness.
Findings
The proposed methodology effectively minimizes waste and enhances sustainability in the FSC by optimizing decision-making processes under uncertainty. The illustrative examples and real case study demonstrate the efficiency of the model and solution approach, highlighting the significant role of inspection in improving all three dimensions of sustainability.
Practical implications
The study offers valuable insights into and tools for food industry managers to make informed strategic and tactical decisions. By addressing waste management through advanced supply chain modeling, the research helps organizations reduce costs, improve sustainability and gain a competitive edge in the market.
Originality/value
This research is novel in its focus on integrating inspection into the FSC network and addressing uncertainty through robust mathematical modeling. It contributes to the existing literature by demonstrating the impact of inspection on sustainability in FSCs and providing practical solutions for real-world implementation.
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