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Available. Open Access. Open Access
Article
Publication date: 3 September 2019

Reginald Masimba Mbona and Kong Yusheng

The Chinese Telecoms Industry has been rapidly growing over the years since 2001. An analysis of financial performance of the three giants in this industry is very important…

18472

Abstract

Purpose

The Chinese Telecoms Industry has been rapidly growing over the years since 2001. An analysis of financial performance of the three giants in this industry is very important. However, it is difficult to know how many ratios can be used best with little information loss. The paper aims to discuss this issue.

Design/methodology/approach

A total of 18 financial ratios were calculated based on the financial statements for three companies, namely, China Mobile, China Unicom and China Telecom for a period of 17 years. A principal component analysis was run to come up with variables with significance value above 0.5 from each component.

Findings

At the end, the authors conclude how financial performance can be analysed using 12 ratios instead of the costly analysis of too many ratios that may be complex to interpret. The results also showed that ratios are all related as they come from the same statements, hence, the authors can use a few to represent the rest with limited loss of information.

Originality/value

This study will help different stakeholders who are interested in the financial performance of each company by giving them a shorter way to analyse performance. It will also assist those who do financial reporting on picking the ratios which matter in reflecting the performance of their companies. The use of PCA gives unbiased ratios that are most significant in assessing performance.

Details

Asian Journal of Accounting Research, vol. 4 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Available. Open Access. Open Access
Article
Publication date: 7 September 2023

Sten Torpan, Sten Hansson, Kati Orru, Mark Rhinard, Lucia Savadori, Pirjo Jukarainen, Tor-Olav Nævestad, Sunniva Frislid Meyer, Abriel Schieffelers and Gabriella Lovasz

This paper offers an empirical overview of European emergency managers' institutional arrangements and guidelines for using social media in risk and crisis communication.

1106

Abstract

Purpose

This paper offers an empirical overview of European emergency managers' institutional arrangements and guidelines for using social media in risk and crisis communication.

Design/methodology/approach

The authors collected and analysed material including publicly accessible relevant legal acts, policy documents, official guidelines, and press reports in eight European countries – Germany, Italy, Belgium, Sweden, Hungary, Finland, Norway, and Estonia. Additionally, the authors carried out 95 interviews with emergency managers in the eight countries between September 2019 and February 2020.

Findings

The authors found that emergency management institutions' social media usage is rarely centrally controlled and social media crisis communication was regulated with the same guidelines as crisis communication on traditional media. Considering this study's findings against the backdrop of existing research and practice, the authors find support for a “mixed arrangement” model by which centralised policies work in tandem with decentralised practices on an ad hoc basis.

Practical implications

Comparative insights about institutional arrangements and procedural guidelines on social media crisis communication in the studied countries could inform the future policies concerning social media use in other emergency management systems.

Originality/value

This study includes novel, cross-national comparative data on the institutional arrangements and guidelines for using social media in emergency management in the context of Europe.

Details

International Journal of Emergency Services, vol. 13 no. 1
Type: Research Article
ISSN: 2047-0894

Keywords

Available. Open Access. Open Access
Article
Publication date: 25 April 2022

Federica Fava

The paper aims to assess the impact and responses to coronavirus disease 2019 in six European heritage labs (Horizon 2020 Framework Programme) selected for their adaptive heritage…

1745

Abstract

Purpose

The paper aims to assess the impact and responses to coronavirus disease 2019 in six European heritage labs (Horizon 2020 Framework Programme) selected for their adaptive heritage re-use practices based on participation, self-organisation and self-management. As they are naturally oriented towards building resilient urban systems, the hypothesis is that the co-production of cultural values and places promoted by these projects could create the conditions for equitable perspectives of resilience in the normality of contemporary urban life.

Design/methodology/approach

The paper draws on data collected through a survey of six European Living Labs between January and May 2021. The survey results are framed by a literature review that defines adaptive reuse in terms of resilience. The five resilience characteristics described by Judith Rodin (awareness, diversification, integration, self-regulation and adaptability) are used to navigate the literature and organise the survey results.

Findings

Combining survey results and insights from the literature, some modes and elements (territorial, social, financial) are presented that contribute to creating the conditions for resilience through adaptive heritage reuse according to community-based approaches. Without claiming to be exhaustive, this evidence should be considered in the design phase of resilience programmes, policies or projects related to cultural heritage.

Originality/value

The concepts of community and resilience are becoming increasingly important in the field of cultural heritage. This paper makes a creative contribution to the ongoing debate by presenting and evaluating the contribution of adaptive reuse practices to resilience building.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 4
Type: Research Article
ISSN: 2044-1266

Keywords

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