Ada Kwan, Rachel Sklar, Drew B. Cameron, Robert C. Schell, Stefano M. Bertozzi, Sandra I. McCoy, Brie Williams and David A. Sears
This study aims to characterize the June 2020 COVID-19 outbreak at San Quentin California State Prison and to describe what made San Quentin so vulnerable to uncontrolled…
Abstract
Purpose
This study aims to characterize the June 2020 COVID-19 outbreak at San Quentin California State Prison and to describe what made San Quentin so vulnerable to uncontrolled transmission.
Design/methodology/approach
Since its onset, the COVID-19 pandemic has exposed and exacerbated the profound health harms of carceral settings, such that nearly half of state prisons reported COVID-19 infection rates that were four or more times (and up to 15 times) the rate found in the state’s general population. Thus, addressing the public health crises and inequities of carceral settings during a respiratory pandemic requires analyzing the myriad factors shaping them. In this study, we reported observations and findings from environmental risk assessments during visits to San Quentin California State Prison. We complemented our assessments with analyses of administrative data.
Findings
For future respiratory pathogens that cannot be prevented with effective vaccines, this study argues that outbreaks will no doubt occur again without robust implementation of additional levels of preparedness – improved ventilation, air filtration, decarceration with emergency evacuation planning – alongside addressing the vulnerabilities of carceral settings themselves.
Originality/value
This study addresses two critical aspects that are insufficiently covered in the literature: how to prepare processes to safely implement emergency epidemic measures when needed, such as potential evacuation, and how to address unique challenges throughout an evolving pandemic for each carceral setting.
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Digital-only fashion represents an ideal fusion of sustainability and fashionability, garnering growing interest among fashion professionals. However, there is a noticeable gap in…
Abstract
Purpose
Digital-only fashion represents an ideal fusion of sustainability and fashionability, garnering growing interest among fashion professionals. However, there is a noticeable gap in research focusing on digital-only fashion acceptance among consumers. Hence, this study aims to empirically examine consumers’ motivations, evaluations and acceptance of digital-only fashion based on the Functional Theory of Attitudes.
Design/methodology/approach
A US-based research agency was hired to collect data, resulting in 247 completed survey responses. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach.
Findings
Testing results highlight that consumer acceptance of digital-only fashion is directly influenced by both overall attitude and self-expressive attitude. Self-expression is particularly pivotal in digital-only fashion acceptance. Adorning avatars and dressing realistic on-screen bodies are distinct yet complementary aspects of using digital-only fashion. Consumers with positive environmental beliefs about digital-only fashion are concerned about how well digital-only fashion items allow them to express such beliefs.
Originality/value
This study innovatively applied the functional theory of attitudes to the emerging domain of digital-only fashion and identified consumers’ four functional attitudes toward digital-only fashion, along with the underlying motivations served by each functional attitude. Furthermore, this study provides valuable practical insights across the digital-only fashion value chain.
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Abstract
Purpose
Advanced driving assistance system (ADAS) has been applied in commercial vehicles. This paper aims to evaluate the influence factors of commercial vehicle drivers’ acceptance on ADAS and explore the characteristics of each key factors. Two most widely used functions, forward collision warning (FCW) and lane departure warning (LDW), were considered in this paper.
Design/methodology/approach
A random forests algorithm was applied to evaluate the influence factors of commercial drivers’ acceptance. ADAS data of 24 commercial vehicles were recorded from 1 November to 21 December 2018, in Jiangsu province. Respond or not was set as dependent variables, while six influence factors were considered.
Findings
The acceptance rate for FCW and LDW systems was 69.52% and 38.76%, respectively. The accuracy of random forests model for FCW and LDW systems is 0.816 and 0.820, respectively. For FCW system, vehicle speed, duration time and warning hour are three key factors. Drivers prefer to respond in a short duration during daytime and low vehicle speed. While for LDW system, duration time, vehicle speed and driver age are three key factors. Older drivers have higher respond probability under higher vehicle speed, and the respond time is longer than FCW system.
Originality/value
Few research studies have focused on the attitudes of commercial vehicle drivers, though commercial vehicle accidents were proved to be more severe than passenger vehicles. The results of this study can help researchers to better understand the behavior of commercial vehicle drivers and make corresponding recommendations for ADAS of commercial vehicles.
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Although officially ended in July 2020, China’s dispute about its non-market economy (NME) status at the World Trade Organization (WTO) is far from being resolved. The NME status…
Abstract
Purpose
Although officially ended in July 2020, China’s dispute about its non-market economy (NME) status at the World Trade Organization (WTO) is far from being resolved. The NME status enables China’s counterparts to disregard Chinese prices in antidumping proceedings and instead use the so-called surrogate country methodology. This paper aims to structure and analyze the complex debate, which emerged with the disputes China has filed against the European Union and the USA at the WTO, and therefore provide a point of reference for future analysis of and debates about China’s NME status.
Design/methodology/approach
The analysis is based on the existing academic literature on the topic and on the legal WTO-related documents (e.g. multilateral agreements, China’s Accession Protocol, legal findings of the WTO dispute panels).
Findings
Four different interpretations of the respective legal documents about China’s NME status are discussed and strong and weak aspects of these interpretations are pointed out. Also, several misunderstandings and mistakes appearing in the debate are clarified.
Practical implications
As the question of China’s position at the WTO and its NME status has not been resolved yet and some authors believe that China will pursue its case again once the WTO Appellate Body revives its functionality, the analysis of the debate can serve as a point of reference for the academic debate and the future research on this topic. Moreover, it offers an introduction to China’s NME position at the WTO for the newcomers to this topic.
Originality/value
Although China’s NME status has been much discussed, there is no literature review that would structure the debate and point out some of the (dis)advantages of the respective arguments and interpretations. Rather than adding to the large corpus of literature about the NME status, this study takes this corpus as the object of its analysis.
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This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.
Abstract
Purpose
This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.
Design/methodology/approach
In this study, auditor industry specialization and tenure were used as proxies for auditor characteristics. The client business strategy was measured using the resource allocation index method. Finally, discretionary accruals are used to assess financial reporting quality. This study includes 1,450 firm-year observations and 145 companies listed on the Tehran Stock Exchange (TSE) over a ten-year period from 2011 to 2020. The research hypotheses were analyzed using a multivariate regression model and panel data.
Findings
The results show that auditor industry specialization increases financial reporting quality. This relationship improves when the client's business strategy deviates from the industry–normal strategy. The research findings state that auditor tenure has a positive association with financial reporting quality, and this relationship is strengthened when the company's business strategy deviates from the normal industry strategy.
Practical implications
The findings of this study provide important evidence for investors, firm management, and auditing firms. Investors must consider the auditor characteristics when selecting companies listed on the TSE. Managers of Iranian companies are advised to consider the auditor's characteristics when choosing an audit firm to increase financial reporting quality. Audit firms should evaluate their business strategies in audit planning to increase the quality of financial reporting.
Originality/value
To the best of the authors’ knowledge, this is the first empirical study to examine the relationship between auditor characteristics and the financial reporting quality in the emerging capital market by considering the clients' business strategy.
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This study aims to explore the relationship between promoter share pledging and the company’s dividend payout policy in India. Furthermore, this study also analyses the moderating…
Abstract
Purpose
This study aims to explore the relationship between promoter share pledging and the company’s dividend payout policy in India. Furthermore, this study also analyses the moderating impact of family involvement in business on the association between share pledging and dividend payout.
Design/methodology/approach
A sample of 236 companies from the S&P Bombay Stock Exchange Sensitive (BSE) 500 Index (2014–2023) has been analysed through fixed-effects panel data regression. For additional testing, robustness checks include alternative measures of dividend payout and promoter share pledging, as well as alternative methodologies such as Bayesian regression. Lastly, to address potential endogeneity, instrumental variables with a two-stage least squares (IV-2SLS) methodology have been implemented.
Findings
Upholding the agency perspective, a significantly negative impact of promoter share pledging on corporate dividend payouts in India has been uncovered. Moreover, family involvement in business moderates this relationship, highlighting that the negative association between promoter share pledging and dividend payouts is more pronounced in family companies. The findings are consistent throughout the robustness testing.
Originality/value
The present study represents a pioneering endeavour to empirically analyse the link between promoter share pledging and dividend payouts in India. It enhances the theoretical underpinnings of the agency relationship, particularly by substantiating the existence of Type II agency conflicts between majority and minority shareholders. The findings of this research bear significant implications for investors, researchers and policymakers, particularly in light of the widespread prevalence of promoter-controlled entities in India.
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Myrthe Blösser and Andrea Weihrauch
In spite of the merits of artificial intelligence (AI) in marketing and social media, harm to consumers has prompted calls for AI auditing/certification. Understanding consumers’…
Abstract
Purpose
In spite of the merits of artificial intelligence (AI) in marketing and social media, harm to consumers has prompted calls for AI auditing/certification. Understanding consumers’ approval of AI certification entities is vital for its effectiveness and companies’ choice of certification. This study aims to generate important insights into the consumer perspective of AI certifications and stimulate future research.
Design/methodology/approach
A literature and status-quo-driven search of the AI certification landscape identifies entities and related concepts. This study empirically explores consumer approval of the most discussed entities in four AI decision domains using an online experiment and outline a research agenda for AI certification in marketing/social media.
Findings
Trust in AI certification is complex. The empirical findings show that consumers seem to approve more of non-profit entities than for-profit entities, with the government approving the most.
Research limitations/implications
The introduction of AI certification to marketing/social media contributes to work on consumer trust and AI acceptance and structures AI certification research from outside marketing to facilitate future research on AI certification for marketing/social media scholars.
Practical implications
For businesses, the authors provide a first insight into consumer preferences for AI-certifying entities, guiding the choice of which entity to use. For policymakers, this work guides their ongoing discussion on “who should certify AI” from a consumer perspective.
Originality/value
To the best of the authors’ knowledge, this work is the first to introduce the topic of AI certification to the marketing/social media literature, provide a novel guideline to scholars and offer the first set of empirical studies examining consumer approval of AI certifications.
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Yilmaz Akgunduz, Mehmet Alper Nisari and Serpil Sungur
This study proposes a model that influences customer citizenship behavior during COVID-19, and empirically tests the effects of fast-food restaurant customers' perceptions of…
Abstract
Purpose
This study proposes a model that influences customer citizenship behavior during COVID-19, and empirically tests the effects of fast-food restaurant customers' perceptions of justice (price and procedural justice) on trust; trust on satisfaction and loyalty; and trust, satisfaction and loyalty on customer citizenship behavior. Furthermore, it was questioned whether there was a disparity between customer expectations based on the restaurant's image and consumption experience.
Design/methodology/approach
The data were gathered from customers of fast-food restaurants in the shopping centers in Turkey. The data set, which included 437 valid questionnaires, was subjected to CFA for validity and reliability, SEM analysis for hypothesis and paired sample t-Tests for the research questions.
Findings
The findings of the study indicate that perceived justice affects customer trust, which, consequently, affects customer loyalty and satisfaction during the COVID-19 period. Findings also demonstrate that, while customer loyalty and trust increase customer citizenship behavior, customer satisfaction alone is insufficient to increase customer citizenship behavior. The study also shows that during the COVID-19 period, fast-food restaurants should have raised awareness of employees’ fair behaviors toward the customers and provided additional services to differentiate themselves in the market. Also, it indicates that customer expectations related to price, cleanliness and professional appearance of staff are not met after taking service.
Originality/value
No research has been found in the literature focusing on the expectations, justice, trust, satisfaction, loyalty and citizenship behaviors of fast-food restaurant customers in the COVID-19 pandemic process. Therefore, the results can fill the gap in relevant literature by testing the relationships between justice, trust, satisfaction, loyalty and citizenship during the pandemic and provide inferences for fast-food business owners.
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Yee Vern Ng, Tengku Alina Tengku Ismail and Wan Rosli Wan Ishak
Demand for dietary fibre-enriched and low sugar bakery products is increasing rapidly due to current high incidence of type 2 diabetes mellitus. Overripe banana has been discarded…
Abstract
Purpose
Demand for dietary fibre-enriched and low sugar bakery products is increasing rapidly due to current high incidence of type 2 diabetes mellitus. Overripe banana has been discarded due to its low quality and appearance. However, overripe banana exhibits rich sources of natural sweetener and dietary fibre which could potentially be used as a novel food ingredient in bakery product. Thus, the study aims to determine the nutritional properties, sensory acceptability and glycaemic index (GI) value of chocolate cookies formulated with overripe banana sweetener (OBS) as partial replacement (10, 15 and 20%) for table sugar and utilization of overripe banana residue (OBR) as partial replacement (8%) for wheat flour.
Design/methodology/approach
Nutritional composition was analysed using AOAC methods and sensory acceptability using 7-point hedonic scaling method. In Vivo GI determination was continued according to FAO/WHO method.
Findings
Incorporation of OBR and OBS significantly (p < 0.05) increased nutritional values of chocolate cookies. Chocolate cookies formulated with 8% OBR +20% OBS recorded the highest TDF (7.80%) and ash (1.47%) content. Sucrose content of chocolate cookies was reduced significantly with increasing level of OBS. Sensory scores for control and 8% OBR-incorporated cookie were not significant difference for all the sensory attributes. Moreover, incorporation of OBS up to 15% produced higher scores in term of aroma, flavour and overall acceptance. Three formulations of chocolate cookies (control, 8% OBR and 8% OBR +15% OBS) were selected for GI testing and recorded GI values of 63, 56 and 50, respectively.
Originality/value
Overripe banana can be used as a food ingredient in developing high fibre and low-GI cookie.