Search results

1 – 10 of 16
Book part
Publication date: 30 October 2024

Mehmet Bicakci

In this chapter, I will outline the labels of giftedness and underachievement and present the theoretical debates surrounding these labels. A historicist examination of these…

Abstract

In this chapter, I will outline the labels of giftedness and underachievement and present the theoretical debates surrounding these labels. A historicist examination of these labels follows, highlighting how the gifted underachievement (GUA) label emerges through the negation of “giftedness.” Subsequently, I explore the concept of GUA and its negative connotations, stemming from the positive valuation inherent in the term “giftedness” and its implications for what is considered “normal.” This chapter also reviews perspectives on shifting the focus away from the individual within the current paradigm of labeling giftedness and explores insights from systemic thinking and symbolic interactionism (SI). The conclusion underscores the necessity of a symbolic interactionist perspective to address the gaps in research on the labeling of giftedness and underachievement. Finally, I propose a generic definition that can be used in GUA research in the light of SI.

Details

Essential Issues in Symbolic Interaction
Type: Book
ISBN: 978-1-83608-376-4

Keywords

Article
Publication date: 28 July 2022

Fahd Alduais

This paper aims to examine the relationship between the readability of annual reports and corporate performance in Chinese listed firms.

1031

Abstract

Purpose

This paper aims to examine the relationship between the readability of annual reports and corporate performance in Chinese listed firms.

Design/methodology/approach

This research examined the annual report readability factors of Chinese listed companies by using a textual analysis method using Python to extract the text from the annual reports, convert it into numerical form to facilitate statistical analysis and then merge the results with data from the Chinese stock market to explain the impact on corporate performance and predict future earnings in the Chinese financial markets from 2008 to 2021.

Findings

Study findings indicate that firms with better financial reporting readability are more profitable, incur lower agency costs and have low earnings in the Chinese stock markets when readability is low (i.e. more complexity and length of annual reports). It was also found that when a listed company has a good performance, it prefers to use a short space to explain its operating and financial status. More generally, the means of the report length are short, and accounting terms are used less frequently; in the case of a poor company, the annual report is particularly long and accounting terms are more frequently used. In the context of the COVID-19 crisis, this study served as a proxy measure of returns prior to the announcement of the COVID-19 pandemic. In addition, an instrumental variable approach is used, which helps results to remain robust and control for fixed effects and potential endogeneity problems.

Research limitations/implications

Although this study’s results cannot be generalised globally because of their limited scope, they can still be generalised across non-English speaking countries. Thus, future cross-country research is encouraged to examine the textual analysis of financial reports across those countries.

Practical implications

This study conveys two messages to investors and policymakers within the Chinese market. First, investors ought to pay greater attention to the nonfinancial information contained in annual reports to improve the accuracy of their predictions regarding future firm performance. Second, Chinese policymakers are encouraged to instate a policy for the use of plain English in annual reports to make them more readable by international investors.

Originality/value

This study contributes to the paucity of research that examines English-written annual reports in non-English speaking countries by examining the readability of annual reports in the Chinese market.

Details

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

Keywords

Abstract

Details

Latin American Politics in the Neoliberal Era: The Changing Dynamics of Class Struggle
Type: Book
ISBN: 978-1-83797-841-0

Book part
Publication date: 11 November 2024

Henry Veltmeyer

Abstract

Details

Latin American Politics in the Neoliberal Era: The Changing Dynamics of Class Struggle
Type: Book
ISBN: 978-1-83797-841-0

Article
Publication date: 13 November 2024

Carson Lewis Jenkins and Daisy X.F. Fan

This paper aims to consider whether developing countries can create viable and sustainable tourism sectors.

Abstract

Purpose

This paper aims to consider whether developing countries can create viable and sustainable tourism sectors.

Design/methodology/approach

To provide a focus and context to answer the question, the introduction to the subject reviews some of the earlier publication relating to tourism in the developing countries beginning from 1950 and notes how many of these publications foresaw the benefits of using tourism as a supportive activity for general development but also indicated many of the challenges and disadvantages the countries faced in so doing.

Findings

Looking to 2050, the paper makes two assumptions. First, the demand for international tourism will continue. Second, any future disruption of demand caused by wars, terrorism, epidemics or economic difficulties will be short-term and not as universally disruptive to international travel demand as was caused by Covid-19. The paper concludes that developing countries can create viable tourism sectors but that sustainability is unlikely in the absence of careful and sensitive management of the tourism sector.

Practical implications

Tourism development options must be evaluated within the potential and capacities of the individual country. There is no single development model. An important initiative is to help identify and develop local talent for the tourism sector, particularly related to planning, policy and implementation requirements. Government and the private sector should be encouraged to cooperate in development initiatives.

Originality/value

This paper provides an “insider view” of the realities of pursuing sustainable tourism development options and the related challenges and opportunities and emphasises the role of government in this process.

目的

本文的目的是考虑发展中国家是否能够创造可行和可持续的旅游业。

设计/方法

为了提供一个焦点和背景来回答这个问题, 本文的引言回顾了从1950年开始的一些关于发展中国家旅游业的早期文献, 并指出其中有多少文献预见到了旅游业作为支持总体发展活动的优势, 但也指出了各国在这样做时面临的许多挑战和劣势。

研究结果

展望2050 年, 本文做出了两个假设。首先, 对国际旅游业的需求将继续, 其次, 战争、恐怖主义、流行病和经济困难对未来需求的任何破坏都将是短期的, 不会像新冠肺炎对国际旅游需求造成的普遍破坏。文章的结论是, 发展中国家可以创建可行的旅游部门, 但如果不对旅游部门进行谨慎和敏感的管理, 可持续性就不太可能实现。

独创性

本文对追求可持续旅游发展选择的现实以及相关的挑战和机遇提供了“内部视角”, 并强调了政府在这一过程中的作用。

实践影响

旅游业发展方案必须在单个国家的潜力和能力范围内进行评估。没有单一的发展模式。一项重要举措是帮助确定和培养旅游业的当地人才, 特别是与规划、政策和实施要求相关的人才。应鼓励政府和私营部门在发展倡议方面进行合作。

Objetivo

El objetivo de este artículo es estudiar si los países en desarrollo pueden crear sectores turísticos que sean viables y sostenibles.

Diseño/metodología

Con el fin de aportar un enfoque y contextualización para responder la cuestión, en la introducción al tema se examinan publicaciones previas sobre el turismo en los países en desarrollo a partir de 1950 y se apunta cómo gran parte de estas publicaciones preveían los beneficios de utilizar el turismo como actividad de apoyo para el desarrollo general, pero también indicaban retos y desventajas a los que se enfrentaban los países.

Resultados

De cara a 2050, el artículo parte de dos supuestos. En primer lugar, la demanda de turismo internacional continuará. En segundo lugar, cualquier futura interrupción de la demanda causada por guerras, terrorismo, epidemias o dificultades económicas será de corta duración y no afectará de forma tan generalizada a la demanda de viajes internacionales como lo hizo el Covid-19. El artículo concluye que los países en desarrollo pueden crear sectores turísticos viables, pero que la sostenibilidad es improbable si no se lleva a cabo una gestión cuidadosa y responsable del sector turístico.

Originalidad

Este artículo ofrece una «visión interna» de las distintas opciones de desarrollo del turismo sostenible, así como de los retos y oportunidades que conlleva, y hace hincapié en el papel gubernamental en este proceso.

Implicaciones prácticas

Las opciones de desarrollo turístico deben evaluarse dentro del potencial y las capacidades de cada país. No existe un único modelo de desarrollo. Una iniciativa importante es contribuir a identificar y desarrollar el talento local para el sector turístico, especialmente en lo referente a los requisitos de planificación, política y ejecución. Se debería instar al gobierno y al sector privado a cooperar en las iniciativas de desarrollo.

Book part
Publication date: 28 October 2024

Amjad Ali Rind, Muhammad Mujtaba Asad and Fahad Sherwani

The main purpose of this review was to synthesize pre-service teachers' digital self-efficacy in the context of education 5.0 and to identify the elements that affect pre-service…

Abstract

The main purpose of this review was to synthesize pre-service teachers' digital self-efficacy in the context of education 5.0 and to identify the elements that affect pre-service teacher's digital self-efficacy and preparedness for future technologies. A systematic review approach was employed to analyze the 22 articles about the pre-service teachers' digital self-efficacy of in the paradigm of education 5.0. The review was conducted from 2012 to 2022 following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. In this study, PICO model was used in framing research questions. The findings of the review revealed that limited study has been carried out in the context of digital self-efficacy in the context of education 5.0. It was found that previous studies were only focusing general digital self-efficacy through traditional ways. Moreover, findings revealed there is lack of research on digital self-efficacy pre-service teachers in the realm of education 5.0 paradigm in the literature. More specifically, the results revealed that implementation of education 5.0 into teacher preparation programmes faces numerous challenges, including a lack of technological approach, poor digital infrastructure, the digital divide, a paucity of professional training opportunities for teachers and a lack of importance in policies. This synthesis of the literature review has practical implications for pre-service teachers along with policymakers. Pre-service teachers are required to increase their digital skills for the reason that they could teach the advanced generation. The policymakers can revisit and update the curriculum to incorporate education 5.0 principles in the teacher education programmes. This comprehensive review helps to better understand the pre-service teachers' digital self-efficacy towards education 5.0 and contributes to the body of existing knowledge on digital self-efficacy. Moreover, this study gives valuable insights on the incorporation of education 5.0.

Details

Digital Transformation in Higher Education, Part B
Type: Book
ISBN: 978-1-83608-425-9

Keywords

Article
Publication date: 14 November 2024

Manisha Sudhir Lande and Sudhir Lande

In the era of the circular economy, the economic growth of a country is highly dependent on the sustainable performance of the manufacturing sector. In today’s increasingly…

Abstract

Purpose

In the era of the circular economy, the economic growth of a country is highly dependent on the sustainable performance of the manufacturing sector. In today’s increasingly competitive world, it is important to constantly improve the manufacturing or service industry. Quality with quantity is a main characteristic, which helps a company stay in the competition. Flexibility and responsiveness to customer demands are very important for success. Generally, additional time is needed for setup caused by poor design of equipment. At this point, the terms continuous process improvement and single-minute exchange of dies (SMED) as an approach of lean manufacturing come into play. Lean manufacturing system has been identified as an approach for improving the performance of the process and product.

Design/methodology/approach

In this paper, high setup time is considered as major problem in the industry and a major cause and effect for high setup time was found. On the basis of the literature review and experts’ opinions, four categories of barriers, namely method, manpower, machine and tools are identified. In this study, a hybrid approach comprising of the analytic hierarchy process (AHP) and graph theoretic approach (GTA) has been used. First, prioritization of different categories of barriers by AHP has been done, and second, GTA has been applied for finding the barriers' intensity index. Based on this study, machine and manpower barriers have emerged as major hurdles in the high setup time of machine. The proposed framework will help organizations quantify barriers in high setup time in different manufacturing processes, thereby developing effective strategies for sustainable production.

Findings

Findings of this research will contribute to ensuring sustainable competitive advantages, but it has some limitations. Development of the permanent matrix equation for barriers of high setup time is complex and lengthy when barriers are more in number. Absolute and relative values considered while quantifying the intensity of barriers are based on experts’ opinions, which may be inconsistent. In spite of these limitations, organizations can use an illustrated approach to quantify the barriers, thereby developing strategies for successful implementation of high setup time for making them sustainable in the global market. Organizations can also benchmark their sustainability preparedness with the best in the industry. As a future scope of study, high setup time can be reduced by using SMDE technology can be further validated through an empirical and case-based approach to generalize the findings.

Research limitations/implications

Authors remain confined only to setup time. The approach is generalizable and can be extended in other areas. As a future scope of study, high setup time can be reduced by using single minute die exchange technology and can be further validated through an empirical and case-based approach to generalize the findings.

Practical implications

The study guides and facilitates researchers and practitioners in using the most appropriate techniques such as AHP and GTA for empirical studies and in developing, modifying and/or reviewing application frameworks for production. It also guides implementation experience regarding high setup time by using advanced techniques such as single point die exchange (SMDE), which can be beneficiary for both developing and developed country contexts. Industries can accelerate implementation by understanding and using most important AHP, GTA and SMDE techniques.

Originality/value

Lean manufacturing system has been identified as an approach for improving the performance of the process and product. A lean manufacturing system is part of corporate culture, like tools and approaches. High setup time can be classified as waste for the company. Reduction in time is a direct way to increase the productivity and profit. Therefore, there is a need to reduce the time by using some new lean methodology. In global industry, different techniques are used for reduction of time.

Book part
Publication date: 25 November 2024

Swapna Pradhan

Increasingly, we believe, B schools are at a crossroads and will have to take a hard look at their value propositions. (Datar et al., 2011)
Increasingly, we believe, B schools are…

Abstract

Increasingly, we believe, B schools are at a crossroads and will have to take a hard look at their value propositions. (Datar et al., 2011)

Increasingly, we believe, B schools are at a crossroads and will have to take a hard look at their value propositions. (Datar et al., 2011)

While this was said more than a decade ago, it could not be further from the truth even today. In early 2020, the pandemic, a black swan-like event, struck suddenly, forcing educational institutions to adapt in the blink of an eye. Business schools (B-Schools) too had to transition and adapt to a new learning normal. Platforms like Webex, Zoom, Microsoft Teams, Google Meet, etc. became the new classrooms across the globe. The pandemic forced the industry to change and enabled the adoption of technology much faster than what was estimated. The metaphor of the chrysalis is apt in the context of B-Schools as they emerged out of the pandemic. The new order required B-Schools to relook at teaching pedagogy, learning mechanisms, methodologies for evaluation, collaborations, and industry connect. While digital literacy gave way to digital citizenship, there was a need to nurture it responsibly. As students move forward in their journey of becoming digital citizens, it becomes necessary to evolve norms and practices that will be acceptable.

Details

Global Higher Education Practices in Times of Crisis: Questions for Sustainability and Digitalization
Type: Book
ISBN: 978-1-83797-053-7

Keywords

Article
Publication date: 17 July 2024

Eric Kwame Simpeh, Nana Akua Serwaa Adade, Mark Pim-Wusu, Henry Mensah, Akosua Serwaa Asante-Antwi and Frank Kwaku Aazore

Using and promoting green technologies in residential buildings might be a far more practical strategy for developing a sustainable built environment. The primary goal of this…

Abstract

Purpose

Using and promoting green technologies in residential buildings might be a far more practical strategy for developing a sustainable built environment. The primary goal of this study is to examine homeowners' knowledge and awareness of the different green technologies and concepts that can be adopted to improve the quality of their homes.

Design/methodology/approach

The study employed a sequential mix technique methodology in order to accomplish its goal. A total of 156 respondents were chosen for a survey within the research areas using a simple random sample approach, while interviewees were chosen using a purposive sampling approach methodology. Descriptive and inferential statistics as well as content analysis were used to analyze the quantitative and qualitative data, respectively.

Findings

The findings indicate that homeowners have moderate knowledge of green technologies. It was also evident that print and electronic media are excellent at capturing and reaching a diverse range of homeowners interested in learning about sustainable development issues. Furthermore, the top three green technologies that most homeowners are aware of are using local materials over imported materials, grey water reclaiming and reuse technology and solar water heating technology. Subsequently, the homeowners in the three communities have differing opinions about the majority (82%) of the green technologies examined.

Originality/value

The findings will serve as a useful guide to assist practitioners and policymakers in implementing appropriate methods to integrate green technologies into housing projects and subsequently encourage their adoption.

Details

Technological Sustainability, vol. 3 no. 4
Type: Research Article
ISSN: 2754-1312

Keywords

Article
Publication date: 10 August 2023

Christopher J. Demaline

Financial disclosure manipulation is unethical and unlawful because it leads to less transparent reporting and harmful economic decisions based on misleading information. The…

Abstract

Purpose

Financial disclosure manipulation is unethical and unlawful because it leads to less transparent reporting and harmful economic decisions based on misleading information. The purpose of this paper is to provide a summary and synthesis of research covering financial disclosure misrepresentation via impression management (IM). Ultimately, this report proposes that virtuous managers may be well-suited to provide transparent, objective disclosure. By extension, virtuous managers may oversee profitable firms and improve capital market efficiency. Suggestions for future research are presented.

Design/methodology/approach

This is an academic literature review covering financial disclosure manipulation. The findings are viewed through the lens of Christian virtue ethics (CVE).

Findings

IM studies commonly focus on specific methods used to mislead disclosure readers. Antecedent and mitigation strategies are less commonly noted in the research. This paper presents and analyzes IM tools and antecedents. Mitigation approaches are considered through the lens of CVE. This report proposes that virtuous managers may be well-suited to provide transparent, objective disclosure. By extension, virtuous managers may oversee profitable firms and improve capital market efficiency.

Originality/value

This present study focuses on the antecedents of IM in financial disclosures and introduces a novel perspective to financial disclosure mitigation – CVE. Financial disclosure authors and readers, researchers, financial regulators and accounting standards setters may be interested in the findings presented in this study.

Details

Journal of Financial Crime, vol. 31 no. 5
Type: Research Article
ISSN: 1359-0790

Keywords

1 – 10 of 16