Vikki McCall, Kenneth Gibb and Yang Wang
The ageing and disabled population is fast growing, which emphasises the need to effectively modify current homes and environments to support healthy ageing and increasingly…
Abstract
Purpose
The ageing and disabled population is fast growing, which emphasises the need to effectively modify current homes and environments to support healthy ageing and increasingly diverse health needs. This paper aims to bring together findings and analyses from three adaptations-focussed projects, drawing on perspectives from key stakeholders alongside the lived experiences of service users acquiring adaptations.
Design/methodology/approach
Following an Adaptations Framework developed from interviews and focus groups with older people and key stakeholders, the paper discusses barriers experienced by older people and front-line workers in receiving and delivering adaptations through all stages of the process.
Findings
This paper reveals how experiences around adaptations might diverge with unseen, hidden investment and need amongst individuals, and how conceptual and cost-focussed evidence gaps impact wider understandings of adaptations delivery. In so doing, this paper highlights how the adaptations process is perceived as a “fight” that does not work smoothly for either those delivering or receiving adaptations services.
Research limitations/implications
The paper suggests a systematic failure such that the adaptations process needs to be rehauled, reset and prioritised within social and public policy if the housing, health and social care sectors are to support healthy ageing and prepare for the future ageing population.
Originality/value
The paper brings together insights from key stakeholders alongside service users' experiences of adaptations to highlight key policy drivers and barriers to accessing and delivering adaptations.
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The purpose of studying the impact of crude oil and natural gas prices on the Vietnamese stock market is to understand the relationship between energy prices and the overall…
Abstract
Purpose
The purpose of studying the impact of crude oil and natural gas prices on the Vietnamese stock market is to understand the relationship between energy prices and the overall performance of the financial markets. As Vietnam is an energy-dependent country, fluctuations in crude oil and natural gas prices can significantly affect various industries, including manufacturing, inflation, transportation, energy production and economic growth. These sectors are often sensitive to changes in energy costs, which can lead to shifts in corporate profitability and investor sentiment. By analyzing how crude oil and natural gas prices influence the Vietnamese stock market, policymakers and investors can provide deeper insights into the economic risks and opportunities related to energy price volatility. This paper can also provide valuable information for decision-making in sectors such as economic forecasting, risk management and investment strategies.
Design/methodology/approach
Using monthly data from January 2006 to March 2024, data were collected from the Vietnamese stock market and the OPEC organization for oil prices, while data on natural gas were obtained from the EIA. The data were analyzed using vector error correction (VEC) model, impulse response function, variance decomposition test and asymmetric reactions method; the study tries to ascertain the short-term and long-term dynamic relationships between the shocks of the crude oil price and natural gas prices and their effects on the movement of the stock price. In addition, the GARCH model is applied to measure the volatility of crude oil and natural gas prices.
Findings
Crude oil price shocks have a statistically significant impact on most Vietnamese real stock market indices, except for the utility and consumer indices and some energy companies. Conversely, natural gas price shocks do not significantly affect on Vietnamese stock market indices, except for the energy index and some energy companies. Some “important” of both crude oil price and natural gas price shocks tend to depress the stock returns of energy companies. An increase in both crude oil and natural gas volatility can lead to heightened speculation in certain indices, particularly the energy and industrial indices, as well as in some energy companies. This heightened speculation often results in elevated of their stock returns.
Originality/value
This study provides valuable insights into the field of study examining how fluctuations in the prices of oil and gas, particularly during major crisis periods such as global financial crisis, COVID-19 pandemic and the Russo-Ukrainian War, affect financial markets.
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Wenhui Lin, Lina (Zixuan) Li, Leye (Leonard) Li and David Hay
This study aims to examine the determinants of disclosing repetitive year-to-year key audit matters (KAMs) content by auditors for a client and whether repetitive KAMs content is…
Abstract
Purpose
This study aims to examine the determinants of disclosing repetitive year-to-year key audit matters (KAMs) content by auditors for a client and whether repetitive KAMs content is indicative of lower audit effort.
Design/methodology/approach
The authors use a sample of publicly listed firms from New Zealand between 2016 and 2020. Multivariate regression models are used to test the determinants of the extent of repetitive content in the KAMs section of the audit report. The authors compare the KAMs disclosed in the current period to those disclosed in prior period(s) to determine the level of recurring items and repetitive textual content.
Findings
The authors find evidence of repetitive KAMs content being disclosed at the client level since the reporting requirement was introduced. In multivariate analyses, the authors find that client business risk and auditor reputation are negatively associated with auditors’ reporting of repetitive KAMs. Furthermore, the authors find that auditors exert lower effort on audits for which they report a higher level of repetitive content in KAMs.
Originality/value
The study provides novel findings that contribute to the literature on auditors’ voluntary reporting of KAMs and provide important practical implications for investors and regulators.
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Matilda Adams, Ernest Yaw Tweneboah-Koduah, Stephen Mahama Braimah and Raphael Odoom
The purpose of this paper is to examine the influence of urban homeowners’ green perceived values (i.e. green functional, emotional, ecological and aesthetic values) on their…
Abstract
Purpose
The purpose of this paper is to examine the influence of urban homeowners’ green perceived values (i.e. green functional, emotional, ecological and aesthetic values) on their greening behavioural intention. The study further tested the mediating role of green attitude in the relationship between the green perceived value dimensions and greening intention through the theoretical lens of the customer value theory (CVT) and the theory of planned behaviour (TPB).
Design/methodology/approach
A quantitative survey design was employed for this study. Empirical data were drawn from 501 households in Ghana using a purposive sampling technique. The hypothesized relationships were analysed using structural equation modelling.
Findings
The results of this study revealed that urban homeowners’ intention to adopt greening behaviour is directly influenced by their perception of green functional, ecological and aesthetic values. In addition, the study found that green attitude partially mediated the links between homeowners’ green functional, ecological and aesthetic values and their greening intention. Green emotional value on the other hand did not have a significant direct effect on homeowners’ greening intention. However, it had an indirect effect on greening intention through green attitude. Thus, we can conclude that green attitude fully mediated urban homeowners’ perception of green emotional value and their greening intention.
Originality/value
To the best of the authors’ knowledge, this study is among the first to attempt to integrate the CVT and the TPB to understand urban homeowners’ greening intention. The study which focuses on Ghana provides new insights into the pathway for promoting voluntary greening behaviour within a developing country
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Imran Khan and Mrutuyanjaya Sahu
This paper aims to empirically examine the influence of macroeconomic and socioeconomic factors on improving financial inclusion in India, with a specific focus on two distinct…
Abstract
Purpose
This paper aims to empirically examine the influence of macroeconomic and socioeconomic factors on improving financial inclusion in India, with a specific focus on two distinct indicators of financial inclusion.
Design/methodology/approach
This study has used a time-series data set covering the years 1996 to 2022, using a nonlinear autoregressive distributed lag methodology. This approach allows for the examination of both short- and long-run effects of key macroeconomic and socio-economic indicators, including GDP per capita growth, remittance inflows and the income share held by the lowest 20% of the population on the growth of two financial inclusion indicators: the number of commercial bank branches and ATMs per 100,000 adults.
Findings
Model-1 investigates how commercial bank branch growth affects financial inclusion. Positive remittance inflow growth and a rise in the income share of the bottom 20% both lead to increased financial inclusion in both the short and long term, with the effects being more pronounced in the long run. Conversely, negative effects of remittance inflow growth and a decline in GDP per capita growth lead to reduced financial inclusion, primarily affecting the long run. Focusing on ATM growth, Model-2 reveals that positive remittance inflow growth has the strongest impact on financial inclusion in the short term. While income share growth for the bottom 20% and GDP growth also positively influence financial inclusion, their effects become significant only in the long run. Conversely, a decline in GDP per capita growth hinders financial inclusion, primarily affecting the short run.
Originality/value
This study fills a gap in research on macroeconomic and socioeconomic factors influencing financial inclusion in India by examining the impact of GDP per capita growth, remittance inflows and the income share held by the lowest 20% of the population, an area relatively unexplored in the Indian context. Second, the study provides comprehensive distinct results for different financial inclusion indicators, offering valuable insights for policymakers. These findings are particularly relevant for policymakers working toward Sustainable Development Goal 8.10.1, as they can use the results to tailor policies that align with SDG objectives. Additionally, policymakers in other developing nations can benefit from this study’s findings to enhance financial inclusion in their respective countries.
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David Mathuva and Moses Nyangu
This study aims to examine the association between banking regulation, credentials of central bank governors and quality of bank earnings.
Abstract
Purpose
This study aims to examine the association between banking regulation, credentials of central bank governors and quality of bank earnings.
Design/methodology/approach
Using panel data spanning 29 years, from 1991 to 2019, the authors model bank earnings quality as a function of scores for banking regulation and the individual credentials of central bank governors for 170 banks in the East African region.
Findings
The results reveal that a stricter regulatory regime is associated with higher bank earnings quality. However, the findings do not show a consistent and significant association between central bank governor credentials and bank earnings quality.
Practical implications
Overall, the results support the need for consistent and stricter regulatory supervision and monitoring of banks within the East African region.
Originality/value
To the best of the authors’ knowledge, this study is perhaps the first in a developing country context to examine how both bank regulation and the individual credentials of central bank governors influence the quality of earnings in banks.
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Richard W. Puyt, Finn Birger Lie and Dag Øivind Madsen
The purpose of this study is to revisit the conventional wisdom about a key contribution [i.e. strengths, weaknesses, opportunities, threats (SWOT) analysis] in the field of…
Abstract
Purpose
The purpose of this study is to revisit the conventional wisdom about a key contribution [i.e. strengths, weaknesses, opportunities, threats (SWOT) analysis] in the field of strategic management. The societal context and the role of academics, consultants and executives is taken into account in the emergence of SWOT analysis during the 1960–1980 period as a pivotal development within the broader context of the satisfactory, opportunities, faults, threats (SOFT) approach. The authors report on both the content and the approach, so that other scholars seeking to invigorate indigenous theories and/or underreported strategy practices will thrive.
Design/methodology/approach
Applying a historiographic approach, the authors introduce an evidence-based methodology for interpreting historical sources. This methodology incorporates source criticism, triangulation and hermeneutical interpretation, drawing upon insights from robust evidence through three iterative stages.
Findings
The underreporting of the SOFT approach/SWOT analysis can be attributed to several factors, including strategy tools being integrated into planning frameworks rather than being published as standalone materials; restricted circulation of crucial long-range planning service/theory and practice of planning reports due to copyright limitations; restricted access to the Stanford Research Institute Planning Library in California; and the enduring popularity of SOFT and SWOT variations, driven in part by their memorable acronyms.
Originality
In the spirit of a renaissance in strategic planning research, the authors unveil novel theoretical and social connections in the emergence of SWOT analysis by combining evidence from both theory and practice and delving into previously unexplored areas.
Research implications
Caution is advised for scholars who examine the discrete time frame of 1960–1980 through mere bibliometric techniques. This study underscores the risks associated with gathering incomplete and/or inaccurate data, emphasizing the importance of triangulating evidence beyond scholarly databases. The paradigm shift of strategic management research due to the advent of large language models poses new challenges and the risk of conserving and perpetuating academic urban legends, myths and lies if training data is not adequately curated.
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Anam Fazal, Alia Ahmed and Sagheer Abbas
The purpose of this paper is to provide evidence on the relationship between artificial intelligence (AI) and financial inclusion to achieve sustainable development goals (SDGs)…
Abstract
Purpose
The purpose of this paper is to provide evidence on the relationship between artificial intelligence (AI) and financial inclusion to achieve sustainable development goals (SDGs), an agenda set by United Nations for 2030. Financial inclusion is an enabler of 8 of the 17 SDGs. This paper emphasizes the introduction of AI in the financial sector, which is indispensable for achieving financial inclusion and plays a crucial role in the achievement of SDGs.
Design/methodology/approach
This study adopts qualitative research methodology to highlight the significance of AI in achieving high levels of financial inclusion in an economy. Both narrative and comparative approaches are used to provide empirical evidence for reaching the UN SDGs target through AI-assisted financial inclusion.
Findings
AI implementation in finance enables people to take part in the formal financial sector and thus, enhances economic growth and reduces poverty.
Research limitations/implications
This research is limited in its data. Only five top AI applications are chosen and comparison is made between two countries only. Future research should consider it as an established concept and include more data to strengthen the evidence.
Practical implications
The results of this paper will help policymakers convince governments and institutions to put their efforts toward AI implementation in financial infrastructure of countries.
Originality/value
This research is unique in providing real-life examples and cases demonstrating the significance of AI implementation in the financial sector. Recent literature lacks evidence on the relationship of AI, financial inclusion and SDGs. This study adds to the existing literature by compiling data on top AI applications and comparing the performance of countries in achieving financial inclusion with the help of AI.
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Nafeesa Safdar, Qamar Ali, Aiman Zahra and Tanveer Hussain
Physical activity is an eminent practice for the maintenance of physical and mental health. Physical fitness always enables students to perform their various tasks efficiently…
Abstract
Purpose
Physical activity is an eminent practice for the maintenance of physical and mental health. Physical fitness always enables students to perform their various tasks efficiently specifically in academic performance. Student health is a principal factor for the performance of all kinds of activities particularly in academic performance. This study aimed to evaluate physical activity among university students and the factors for being inactive.
Design/methodology/approach
A questionnaire was designed and distributed among the students via WhatsApp, Skype and email, however, some responses were collected physically to maintain the quality of data. The questionnaire was categorized into demographic factors, current physical activity status and reasons for physical inactivity. Each section was further divided into questions and total 24 questions were asked from each individual for evaluation of inactiveness.
Findings
The finding of this research explored that enormous number of students are doing part time jobs and unable to find enough time for relaxation. The research was limited and evaluated limited factors and explored that 60.6% of students had less time for entertainment and this is only 2 h for this 60.6% of students. Among all factors of physical activity walking was preferable for 48.34% of the students. Students want to participate in healthy activities. Moreover, students are unable to perform physical exercise due to busy schedules of jobs (47.02%), part-time job burden (15.89%), study burden (35.10%) and poor health conditions (1.32%).
Originality/value
This study concluded that higher percentage of students have stress of limited resources and under this stress condition they are unable to take a balanced diet which they considered cost-effective. They did not perform maximum in their academic and daily activities and did not participate in sports activities. It was also observed that institutions did not provide a sufficient platform for physical activity for students. The research shows the factors which affect the student’s academic performance as being physically inactive. Evaluation of results explored that numerous students have limited resources during their career development and their attention remain diverted to overcome their limited resources which keep them physically unfit. The findings also explored that physically inactive students have heavy study and job burden which is not overcome and analyzed by their institutions.