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Article
Publication date: 10 April 2017

Abdifatah Ahmed Haji and Mutalib Anifowose

The purpose of this paper is to explore the implications of IR reforms in South Africa on corporate disclosure practices of South African companies. In particular, the authors…

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Abstract

Purpose

The purpose of this paper is to explore the implications of IR reforms in South Africa on corporate disclosure practices of South African companies. In particular, the authors explore initial trends in corporate disclosures following the adoption of IR practice.

Design/methodology/approach

Drawing from Suchman’s (1995) framework of strategic and institutional legitimacy, the authors use content analysis to examine corporate disclosure practices. The authors conduct industry-specific analyses based on various industries to explore corporate disclosures practices across and within various industries in South Africa. The evidence is drawn from 246 integrated reports of large South African companies across six major industries over a three-year period (2011-2013), a period following the introduction of an “apply or explain” IR requirement in South Africa.

Findings

The results first show a significant increase in the overall amount of corporate disclosures following the adoption of IR practice. In particular, the authors find that intellectual capital and human capital disclosure categories have increased over time, with relational capital disclosures showing a decreasing trend. Second, the authors find that corporate disclosures are increasingly becoming institutionalised over time across and within industries following the adoption of IR practice. However, companies fail to provide meaningful disclosures on the interdependencies and trade-offs between the capitals, or components of a capital following the adoption of IR practice. Overall, the authors find that companies use specific disclosure strategies to respond to external pressures (strategic legitimacy), and that such disclosure strategies are increasingly becoming institutionalised across and within various industries (institutional legitimacy).

Practical implications

The theoretical implication of this study is that the strategic and institutional perspectives of legitimacy theory are complementary, rather than conflicting, and dovetail to explain corporate reporting practices. In terms of practical implications, the adoption of specific reporting frameworks such as the emerging IR framework is a double-edged sword. On the one hand, such reporting frameworks could potentially enhance comparability and consistency of organisational reports across and within industries. On the other hand, corporate reports could become a set of monotonous reports motivated by considerations other organisational accountability. Hence, to overcome the latter, this study emphasises the importance of specific accountability metrics and reporting guidelines, rather than the current generic IR guidelines, to enhance organisational reporting practices.

Originality/value

The paper’s longitudinal analysis of a large sample of integrated reports following the adoption of IR practice has the potential to inform growing academic research and ongoing policy initiatives for the emerging IR agenda.

Details

Journal of Intellectual Capital, vol. 18 no. 2
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 6 March 2017

Abdelkader Sadou, Fardous Alom and Hayatullah Laluddin

The purpose of this study is to examine whether there is any improvement in the extent and quality of corporate social responsibility disclosures (CSRD) in Malaysia between 2011…

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Abstract

Purpose

The purpose of this study is to examine whether there is any improvement in the extent and quality of corporate social responsibility disclosures (CSRD) in Malaysia between 2011 and 2014 and to determine the factors that influence the extent and quality of CSRD in these two years. Also, this study examines the methods of disclosures and the items that largest Malaysian companies addressed.

Design/methodology/approach

A self-constructed CSR is utilised to measure the extent and quality of CSRD in the annual reports of the top 71 Malaysian companies listed in Bursa Malaysia for the years 2011 and 2014. Multiple regressions along with their associated toolkits for data verification and diagnostic tests are used to assess the improvement in CSRD between 2011 and 2014 and the factors that affect CSRD.

Findings

Results show a slight increase in the extent and quality of CSRD between 2011 and 2014. With regards to the factors influencing CSRD, only awards are found to be significant in determining the extent and quality of CSRD either in 2011 or in 2014. Board size, ownership concentration, independent non-executives and return on assets influence both the extent and quality of CSRD in 2011. Director ownership and firm size determine the extent and quality of CSRD in 2014. Government ownership only influences the extent of CSRD in 2011.

Research limitations/implications

Some traditional limitations are found to be considered in future research, such as the use of annual reports as the only source of CSRD information. Results support the legitimacy theory that assumes that Malaysian companies disclose CSR information as a reflection of the incidents that happen in that environment of the firm without ignoring the role of the government in pushing those companies towards being socially responsible by issuing regulations, or in motivating those companies by introducing awards and giving fiscal facilities.

Practical implications

The results help the policymakers to introduce more awards in some domains that were less addressed by Malaysian companies and also to examine the causes behind the non-influence of the new Malaysian Code on Corporate Governance (MCCG 2012) on CSRD.

Originality/value

The study can be considered as one of the limited empirical studies that assess the changes in CSRD before and after the issuance of MCCG 2012 in Malaysia.

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Article
Publication date: 7 April 2022

Abdifatah Ahmed Haji, Paul Coram and Indrit Troshani

This study reviews research that examines economic and behavioural consequences of CSR reporting regulations. Specifically, the authors evaluate the impact of CSR reporting…

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Abstract

Purpose

This study reviews research that examines economic and behavioural consequences of CSR reporting regulations. Specifically, the authors evaluate the impact of CSR reporting regulations on (1) reporting quality, (2) capital-markets and (3) firm behaviour.

Design/methodology/approach

The authors first describe the stated objectives and enforcement level of CSR reporting regulations around the world. Second, the authors review over 130 archival studies in accounting, finance, economics, law and management that examine consequences of the regulations.

Findings

The stated objectives and enforcement of CSR reporting regulations vary considerably across countries. Empirical research finds no significant changes in reporting quality and generally concludes that CSR reporting continues to be ceremonial rather than substantive after the regulations – consistent with corporate legitimation and “greenwashing” views. In contrast, growing evidence shows both positive and negative capital-market and real effects of the regulations. Overall, the findings from this review indicate that, on balance, there remains a significant number of questions on the net effects of CSR reporting regulations.

Originality/value

The authors offer a comprehensive review of the literature examining consequences of CSR reporting regulations. The authors identify apparent tensions in studies assessing different outcomes after the regulations: between symbolic reporting and positive capital-market outcomes; between profitability and CSR; and between CSR and the welfare of non-shareholder groups. Additionally, we highlight differences in the scope and stated objectives of CSR regulations across countries, with the regulations often reflecting socio-economic development and national interests of implementing countries. Collectively, our review indicates that institutional details are crucial when considering the design or consequences of CSR reporting regulations and/or standards.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 6 August 2019

Ali Haji Gholam Saryazdi, Ali Rajabzadeh Ghatari, Alinaghi Mashayekhi and Alireza Hassanzadeh

The purpose of this paper is to design a qualitative model of crowdfunding dynamics through the document model building (DMB).

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Abstract

Purpose

The purpose of this paper is to design a qualitative model of crowdfunding dynamics through the document model building (DMB).

Design/methodology/approach

Methodology in this paper is the qualitative system dynamics through DMB. In DMB, the authors identify the variables that are drivers of its growth and collapse, and the model will be developed by using the systematic review of the literature.

Findings

Designing of the dynamics of crowdfunding model through DMB. Identifying variables that are drivers of crowdfunding growth and collapse. Determining leverage points in crowdfunding diffusion.

Originality/value

This paper, for the first time, with the aim of identifying and explaining the efficient positive and negative dynamics in this method, examines crowdfunding systematically and structurally.

Details

Qualitative Research in Financial Markets, vol. 12 no. 2
Type: Research Article
ISSN: 1755-4179

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Article
Publication date: 16 July 2021

Aishath Muneeza and Zakariya Mustapha

There is a misconception that Hajj and Umarah is just a worship matter and the consequences of suspending these religious gathering due to the pandemic is only limited to delay of…

2253

Abstract

Purpose

There is a misconception that Hajj and Umarah is just a worship matter and the consequences of suspending these religious gathering due to the pandemic is only limited to delay of going Saudi Arabia to perform it. However, the purpose of this paper is to focus on the impact of the pandemic in Hajj and Umrah by exploring its impact on different stakeholders affecting its disruption due to the pandemic.

Design/methodology/approach

This is a library-based study that uses qualitative method to explore the impact of COVID-19 on Hajj and Umrah. Thus, provisions of Quran and hadith on Hajj and Umrah were examined as primary data for the research to establish the importance of the rituals in Islam. Guidelines set by Hajj regulators and instruments enabling them in that behalf were examined likewise. In addition, content analyses were made of relevant secondary data from published sources including articles, books, newspapers and web resources that embody scholarly, scientific and religious views on the issue being studied.

Findings

It is realised that in the first year of the pandemic, while Umrah is entirely suspended, Hajj was scaled back and performed by 10,000 people altogether, a tiny segment of the over two and half million that partook in the ritual previously. Hajj and Umrah have been greatly inhibited and jeopardised by the COVID-19 pandemic resulting in religious, social, economic, psychological effects on the eligible but affected Muslims and Muslims countries. Along these lines, recommendations were accordingly proffered on the way forward to better Hajj and Umrah management.

Originality/value

It is anticipated that the findings of the research would assist policy makers to comprehend the impact of the pandemic on Hajj and Umrah to ensure that the policies they make in this regard would adequately cover every aspect affecting the stakeholders which is deliberated in this research. It is also expected that the recommendations provided in this paper will assist stakeholders of Hajj and Umrah to grasp the importance of taking precautions for any crisis similar to COVID-19 when it happens.

Details

Journal of Islamic Accounting and Business Research, vol. 12 no. 5
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 14 May 2018

Guy Richard Kibouka, Donatien Nganga-Kouya, Jean-Pierre Kenné, Vladimir Polotski and Victor Songmene

The purpose of this paper is to find the optimal production and setup policies for a manufacturing system that produces two different types of parts. The manufacturing system…

249

Abstract

Purpose

The purpose of this paper is to find the optimal production and setup policies for a manufacturing system that produces two different types of parts. The manufacturing system consists of one machine subject to random failures and repairs. Reconfiguring the machine to switch production from one type of product to another generates a non-production time and a significant cost.

Design/methodology/approach

This paper proposes an approach based on the development of optimal production and setup policies, taking into account the possibilities of undertaking the setup for all modes of the machine, and covering them at the end of setup. New optimality conditions are developed in terms of modified Hamilton-Jacobi-Bellman (HJB) equations and recursive numerical methods are applied to solve such equations.

Findings

The proposed approach led to determine more realistic production rates of both parts and setup sequences for the different modes of the machine that significantly influence the inventory and the system capacity. A numerical example and sensitivity analysis are used to determine the structure of the optimal policies and to show the helpfulness and robustness of the results obtained.

Practical implications

Following the steps of the proposed approach will provide the control policies for industrial manufacturing systems with setup permitted at all modes of the machine, and when the setup does not necessarily restore the machine to its operational mode. The proposed optimal policy takes into account the stochastic nature of the machine mode at the end of setup and we show that ignoring it leads to non-natural policies and underestimates significantly the safety stock thresholds.

Originality/value

Considering the assumptions presented in this paper leads to a new structure of the control laws for the production planning of manufacturing systems with setup.

Details

Journal of Quality in Maintenance Engineering, vol. 24 no. 2
Type: Research Article
ISSN: 1355-2511

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Article
Publication date: 11 September 2023

Khairul Hidayatullah Basir, Muhamad Alif Haji Sismat and Siti Sara Ahmad

This paper explores the experiences and strategies that have emerged from an Islamic university in Brunei Darussalam in its efforts to adapt to the new normal. It aims to provide a

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Abstract

Purpose

This paper explores the experiences and strategies that have emerged from an Islamic university in Brunei Darussalam in its efforts to adapt to the new normal. It aims to provide a comprehensive post COVID-19 teaching and learning strategies framework and understand how the principles of Islam can be harmonised with modern practices, offering valuable lessons for educational institutions worldwide.

Design/methodology/approach

The study employed a three-fold methodology. Initially, the authors conducted a comprehensive review of the post-COVID-19 experiences within Islamic universities. Subsequently, they administered a structured questionnaire to academic staff and students at an Islamic university in Brunei, utilising Google survey forms. Based on the insights from the data analysis, strategies were carefully formulated. Ultimately, this informed the development of a framework grounded in the established strategies.

Findings

The significant findings from this study include the adoption of “e-Talaqqi” and how this can be related to Maqasid Shariah to produce a conceptual framework of post-COVID-19 strategies adaptable for Islamic Higher Education Institutions (HEIs) and how that can be related to Maqasid Shariah in line with the values of Islamic-based universities.

Research limitations/implications

The applicability of the framework developed from data gathered at an Islamic university in Brunei might have certain limitations when extended to other Islamic HEIs. Future research should aim to cover more Islamic HEIs across various countries, thereby strengthening a broader applicability of the framework. Moreover, it is advisable that the developed framework undergoes statistical validation to fortify it.

Practical implications

The study's implications encompass theory, researchers, educators, policymakers, and all stakeholders concerned with the past, present, and future of HEIs, particularly in facilitating the adaptation of post-COVID-19 norms within Islamic HEIs.

Social implications

This paper holds the potential to significantly benefit society by providing invaluable insights to educators and various sectors, aiding them in enhancing their learning pedagogies.

Originality/value

This study has developed a conceptual framework that offers strategies tailored for Islamic HEIs in the post-COVID-19 era, harmonising with the principles of Islamic-based universities, in alignment with Maqasid Shariah. Consequently, this research serves as a significant contribution to the evolution of new theoretical paradigms because of COVID-19.

Details

Journal of Applied Research in Higher Education, vol. 16 no. 5
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 25 October 2021

Akram Mazgar, Khouloud Jarray, Fadhila Hajji and Fayçal Ben Nejma

This paper aims to numerically analyze the effect of non-gray gas radiation on mixed convection in a horizontal circular duct with isothermal partial heating from the sidewall…

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Abstract

Purpose

This paper aims to numerically analyze the effect of non-gray gas radiation on mixed convection in a horizontal circular duct with isothermal partial heating from the sidewall. The influence of heater location on heat transfer, fluid flow and entropy generation is given and discussed in this study.

Design/methodology/approach

The numerical computation of heat transfer and fluid flow has been developed by the commercial finite element software COMSOL Multiphysics. Radiation code is developed based on the T10 Ray-Tracing method, and the radiative properties of the medium are computed based on the statistical narrow band correlated-k model.

Findings

The obtained results depicted that the radiation considerably contributes to the temperature homogenization of the gas. The findings highlight the impact of the heater location on swirling flow. It is also shown that the laterally heating process provides better energy efficiency than heating from the top of the enclosure.

Originality/value

This study is performed to improve heat transfer and to minimize entropy generation. Therefore, it is conceivable to improve the model design of industrial applications.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 32 no. 7
Type: Research Article
ISSN: 0961-5539

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Publication date: 15 June 2006

Sharyn Graham Davies

Based on eighteen-months of fieldwork in Sulawesi, Indonesia, this paper advances two arguments concerning gender. First, it contends that gender is a concept of great…

Abstract

Based on eighteen-months of fieldwork in Sulawesi, Indonesia, this paper advances two arguments concerning gender. First, it contends that gender is a concept of great significance in Sulawesi. Unlike some observers who have undervalued the centrality of gender in the region by asserting that factors such as social status are more salient in daily life than gender, this paper argues that gender actually underscores other factors such as status considerations. The second argument the paper advances is that gender in Sulawesi is a holist concept resulting from various compositions of biology, subjectivity, sexuality, performativity, and ideology. A multitude of amalgamations are possible and so gendered identities transcend binary constructions. As such, Sulawesi acknowledges a variety of gendered identities. Using ethnographic data to examine how these various aspects contribute to an individual's gender identity, this paper reveals the importance of gender in Sulawesi, and introduces a holistic way of thinking of gender.

Details

Gender and the Local-Global Nexus: Theory, Research, and Action
Type: Book
ISBN: 978-1-84950-413-3

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Article
Publication date: 26 November 2024

Xuemei Wang, Jixiang He, Yue Ma, Hudie Zhao, Dongdong Zhang and Liang Yang

The purpose of this study is to evaluate the tea stem natural dye was extracted from tea stem waste and applied to dyeing silk fiber, after which the properties of dyed samples…

22

Abstract

Purpose

The purpose of this study is to evaluate the tea stem natural dye was extracted from tea stem waste and applied to dyeing silk fiber, after which the properties of dyed samples were tested and analyzed.

Design/methodology/approach

The dyeing process was optimized using the response surface methodology (RSM) approach. Dyeing temperature, pH and time were chosen as variables and the color difference value as a response. The properties of dyed samples were tested and analyzed.

Findings

The optimized dyeing process was as follows: dyeing temperature 70°C, pH 3.5 and time 110 min. The K/S and color difference value of silk fiber dyed with the optimal process dye enzymatic oxidation with laccase was 1.4 and 27.8, respectively. The silk fiber dyed has excellent color fastness, antioxidant and antibacterial property, which greatly increases the added value of the dyed products. Furthermore, the optimized dyeing process did not significantly affect the strength properties and handle of the silk fiber.

Originality/value

Researchers have not used statistical analysis to optimize the process of dyeing process of silk fiber by tea stem natural dye enzymatic oxidation with laccase using response surface methodology. Additionally, this dyeing process was a low-temperature dyeing process, which not only saves energy consumption and reduces silk fiber damage but also obtains superbly dyeing results and biological functional properties, achieve the effects of waste utilization and clean dyeing.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

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