Satinee Siriwat, Juthasiri Rohitrattana, Thitirat Nganchamung, Parichat Ong-artborirak, Mark Robson and Wattasit Siriwong
Children living in agricultural areas are exposed to pesticides in their living areas and through activities of daily living. These exposures may lead to adverse health effects…
Abstract
Purpose
Children living in agricultural areas are exposed to pesticides in their living areas and through activities of daily living. These exposures may lead to adverse health effects. The purpose of this paper is to investigate household environmental and behavioural factors associated with chlorpyrifos exposure and resultant adverse health effects in children living in an agricultural community.
Design/methodology/approach
A cross-sectional study was conducted including 65 toddlers (age of 12–36 months) and their parents were face-to-face interviewed from January to February 2016. Toddler’s hands and feet, toys and floors were wiped for chlorpyrifos residue analysis. The wipes were extracted and analysed by gas chromatography with a flame photometric detector, and blood cholinesterase activity was measured by the EQM Test-mate (model 400).
Findings
The average age (± standard deviation) of children was 19.9 (±5.9) months. Chlorpyrifos detections were 61.5 per cent (hands), 57.1 per cent (toys), 53.8 per cent (floors) and 30.8 per cent (feet). The highest chlorpyrifos residue concentration was detected on toy surface (3.022 µg/m2). Chlorpyrifos residues on hands and feet were positively correlated with concentrations on floors and toys (Spearman’s ρ, p<0.01). Multiple linear regression analysis revealed that more frequent hand washing (β=−0.236, p=0.067) and showering (β=−0.240, p=0.056) was negatively associated with chlorpyrifos residue on children’s body. House cleaning frequency was significantly associated with an increase in haemoglobin-adjusted erythrocyte cholinesterase (β=0.251, p<0.05).
Originality/value
Chlorpyrifos exposures found in the children household area through their activities and behaviours can cause several adverse health effects. The circumstances associated with chlorpyrifos exposure should be mitigated and reduced to improve the household environment of children living agricultural areas.
Details
Keywords
Sai Nyan Lin Tun, Than Htut Aung, Aye Sandar Mon, Pyay Hein Kyaw, Wattasit Siriwong, Mark Robson and Than Htut
Dust (particulate matters) is very dangerous to our health as it is not visible with our naked eyes. Emissions of dust concentrations in the natural environment can occur mainly…
Abstract
Purpose
Dust (particulate matters) is very dangerous to our health as it is not visible with our naked eyes. Emissions of dust concentrations in the natural environment can occur mainly by road traffic, constructions and dust generating working environments. The purpose of this paper is to assess the ambient dust pollution status and to find out the association between PM concentrations and other determinant factors such as wind speed, ambient temperature, relative humidity and traffic congestion.
Design/methodology/approach
A cross-sectional study was conducted for two consecutive months (June and July, 2016) at a residential site (Defence Services Liver Hospital, Mingaladon) and a commercial site (Htouk-kyant Junction, Mingaladon) based on WHO Air Quality Reference Guideline Value (24-hour average). Hourly monitoring of PM2.5 and PM10 concentration and determinant factors such as traffic congestion, wind speed, ambient temperature and relative humidity for 24 hours a day was performed in both study sites. CW-HAT200 handheld particulate matters monitoring device was used to assess PM concentrations, temperature and humidity while traffic congestion was monitored by CCTV cameras.
Findings
The baseline PM2.5 and PM10 concentrations of Mingaladon area were (28.50±11.49)µg/m3 and (52.69±23.53)µg/m3, means 61.48 percent of PM2.5 concentration and 54.92 percent of PM10 concentration exceeded than the WHO reference value during the study period. PM concentration usually reached a peak during early morning (within 3:00 a.m.-5:00 a.m.) and at night (after 9:00 p.m.). PM2.5 concentration mainly depends on traffic congestion and temperature (adjusted R2=0.286), while PM10 concentration depends on traffic congestion and relative humidity (adjusted R2=0.292). Wind speed played a negative role in both PM2.5 and PM10 concentration with r=−0.228 and r=−0.266.
Originality/value
The air quality of the study area did not reach the satisfiable condition. The main cause of increased dust pollution in the whole study area was high traffic congestion (R2=0.63 and 0.60 for PM2.5 and PM10 concentration).
Details
Keywords
The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment…
Abstract
Purpose
The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment testing. The study raises the questions of how a current value for goodwill becomes a faithful representation and how one expectation about the future becomes more convincing than other expectations.
Design/methodology/approach
Drawing on the study of associations, the analysis presents a case study of a large, internationally active organisation. By combining field notes, interview transcripts and a variety of documents, the qualitative analysis focusses on strategies and mechanisms of persuasion.
Findings
The findings reveal how epistemological objectivity of current values forms in three moments of relational becoming that codify, depersonalise and proceduralise the valuation task. Further, the study suggests that a convincing argument forms with the help of four enablers: a bricolage of inscriptions, methodological mystification, transformed professional identities and a practical need for closure.
Originality/value
The study contributes with an analysis and illustration of financial accounting as practice, elaborating on the meaning and construction of faithful representation in cases of measurement uncertainty.
Details
Keywords
The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian…
Abstract
Purpose
The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity.
Design/methodology/approach
The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity.
Findings
Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account.
Research limitations/implications
Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them.
Practical implications
A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns.
Originality/value
This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.
Details
Keywords
Sophie Giordano-Spring, Carlos Larrinaga and Géraldine Rivière-Giordano
Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related…
Abstract
Purpose
Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.
Design/methodology/approach
This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.
Findings
Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.
Originality/value
The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.
Details
Keywords
Abstract
Details
Keywords
Sustainable leadership as a concept is both in its infancy and also under researched, with much of the previous work in the area concentrating solely on the compulsory sector…
Abstract
Sustainable leadership as a concept is both in its infancy and also under researched, with much of the previous work in the area concentrating solely on the compulsory sector. Lambert (2011) argues that existing models are not entirely appropriate for further education due to the landscape in which colleges operate. This paper presents the findings of empirical work which sought the views of principals of general further education colleges (equivalent to United States Community Colleges) in the south east of England and London, UK, as to whether they are in agreement with the component aspects of the framework of sustainable leadership for further education colleges suggested by Lambert (2011).
The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing…
Abstract
Purpose
The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing logics in their tax work.
Design/methodology/approach
This research adopts a qualitative approach in which semi-structured interviews are conducted with 68 tax practitioners across 11 countries, allowing for the examination of an in-depth personal perspective on tax practitioners’ relationships with their clients.
Findings
Using a Bourdieusian frame, I find that long-term client relationships built on trust and shared values, as moderated by risk appetite and cultural markers, can enable tax practitioners to reconcile competing logics in their advisory work.
Practical implications
The research findings presented reflect the way in which tax practitioners navigate, build up and maintain long-term relationships with their clients. The findings are highly relevant for regulators as my research shows that clients share a similar tax risk appetite with their tax advisor, thus this can assist regulators in curbing tax non-compliance and in identifying more tax-aggressive tax practitioners and taxpayers.
Originality/value
Previous studies (Carter and Spence, 2014; Harber and Willows, 2022) have examined the tension between commercial and other professional logics among senior accountants working in Big 4 firms. I extend and deepen this work to tax practitioners, drawing on a substantial corpus of interviews to examine the role of the client relationship in explaining the heterogeneity of the field. These findings add to the understanding of client agency and to the subtleties of professional relationships within the tax domain.
Details
Keywords
Elisa Garrido-Castro, Francisco-José Torres-Peña, Eva-María Murgado-Armenteros and Francisco Jose Torres-Ruiz
The purpose of this study is to critically review consumer knowledge in marketing and propose a future research agenda. Despite the many works that have examined this variable…
Abstract
Purpose
The purpose of this study is to critically review consumer knowledge in marketing and propose a future research agenda. Despite the many works that have examined this variable, given its strong influence on behaviour, it has generally been studied in association with other constructs, and no studies have focused on it in a specific way. Its definition, measurement and approaches to its role and usefulness are superficial and underdeveloped. After structuring and analysing the existing literature, the authors establish, (I) which aspects are of little use to the discipline, and (II) which research lines have the most potential and should be developed and studied in greater depth, to advance and complete the existing consumer knowledge framework.
Design/methodology/approach
A search was undertaken for documents in the main databases in which the term “consumer knowledge” appears in a marketing or consumer context, and a critical and reflexive approach was taken to analyse the main contributions and to structure them by content blocks.
Findings
Five main content blocks were identified. A set of research gaps were detected, mainly related to the lax conceptualisation of the topic, measurement problems and the scarcity of more useful works connected with business management, and several research lines are proposed that complement the existing framework to make it more complete and operational.
Originality/value
This paper offers a critical review and proposes a research agenda for one of the most used but little studied variables in the field of marketing, which may help academics and professionals in the discipline to continue developing useful theories and models.
Objetivo
El objetivo de este trabajo es revisar críticamente el conocimiento del consumidor en marketing y proponer una agenda de investigación futura. A pesar de los numerosos trabajos que han examinado esta variable, dada su fuerte influencia en el comportamiento, generalmente se ha estudiado en asociación con otros constructos, y ningún estudio se ha centrado en ella de manera específica. Su definición, medición y aproximaciones sobre su papel y utilidad son superficiales y poco desarrollados. Después de estructurar y analizar la literatura existente, establecemos (I) qué aspectos tienen poco uso para la disciplina y (II) qué líneas de investigación tienen más potencial y deben ser desarrolladas y estudiadas con mayor profundidad; para avanzar y completar el marco existente sobre conocimiento del consumidor.
Diseño/metodología/enfoque
Se realizó una búsqueda de documentos en las principales bases de datos en las que aparece el término “conocimiento del consumidor” en un contexto de marketing o consumo, y se adoptó un enfoque crítico y reflexivo para analizar las principales contribuciones y estructurarlas por bloques de contenido.
Resultados
Se identificaron cinco bloques principales de contenido. Se detectó un conjunto de huecos de investigación, principalmente relacionados con la laxa conceptualización del tema, problemas de medición y la escasez de trabajos más útiles conectados con la gestión empresarial; y se proponen varias líneas de investigación que complementan el marco existente para hacerlo más completo y operativo.
Originalidad
Este documento ofrece una revisión crítica y propone una agenda de investigación para una de las variables más utilizadas pero poco estudiadas en el campo del marketing, lo que puede ayudar a académicos y profesionales en la disciplina a continuar desarrollando teorías y modelos útiles.
目的
本文旨在对市场营销中的消费者知识进行批判性审视, 并提出未来的研究议程。虽然已有许多研究检验了该变量, 但由于其对行为产生强大影响, 通常会与其他结构变量一起研究, 而没有以特定方式专注于该变量。对其定义、测量以及其作用和用途的方法仍旧存在研究空白。通过对现有文献进行结构化分析后, 确定了以下两个方面:(I)哪些方面对该学科意义不大, (II)哪些研究方向最具研究潜力, 并且应该进一步深入发展和研究, 以推进和完善现有的消费者知识框架。
设计/方法/途径
通过主要数据库检索市场营销或消费者背景下涉及“消费者知识”一词的文献, 采取批判性和反思性方法来分析其主要贡献, 并通过内容块对其进行结构化。
发现
识别了五个主要内容块, 并发现存在一定程度的研究空白, 主要涉及该主题的概念松散化、测量问题以及与商业管理相关的有效研究的稀缺性。此外, 本文提出了几个研究线索, 这些线索为现有框架补充了信息, 使其更加完整且具备更强的操作性。
独创性
本文对市场营销领域中广泛使用但研究较少的变量进行了批判性评述, 并提出了相关研究议程。这一工作有助于学术界和专业人士继续发展实用的理论和模型。