Search results

1 – 9 of 9
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 January 1996

ALICE BELCHER

This paper critically reviews the contents of the ‘Compliance Report’ published by the Cadbury Committee in May 1995. The Compliance Report could be seen as a rather…

706

Abstract

This paper critically reviews the contents of the ‘Compliance Report’ published by the Cadbury Committee in May 1995. The Compliance Report could be seen as a rather self‐congratulatory farewell from the original Cadbury Committee before their successor body, known for the moment as Cadbury II, takes over the task of reviewing corporate governance issues and making recommendations. This paper concludes that the Compliance Report is both disappointing and complacent.

Details

Journal of Financial Regulation and Compliance, vol. 4 no. 1
Type: Research Article
ISSN: 1358-1988

Available. Open Access. Open Access
Article
Publication date: 16 August 2024

Sanjay Kumar Mishra

The objective of the study is to investigate the factors that differentiate long-term shareholder value (LTSV) creating firms from LTSV destroying firms.

495

Abstract

Purpose

The objective of the study is to investigate the factors that differentiate long-term shareholder value (LTSV) creating firms from LTSV destroying firms.

Design/methodology/approach

Through the review of literature, the hypothesis for the study is developed. To test the hypothesis, the study collects data from S&P BSE 500 companies listed in Bombay Stock Exchange (BSE). Based on the average overall return to shareholders for the period from year 1991 to 2019, the study identifies top 25 LTSV creating and LTSV destroying firms. The top 50 firms form the basis of this study. The study uses descriptive statistics and independent sample t-test to test the hypothesis of the study.

Findings

Among the variables investigated such as capital management policy and effective capital management practices, business and financial strategy, intellectual capital strategy, relational capital strategy and human capital strategy, the study found effective capital management and governance as a long-term source of value for shareholders.

Research limitations/implications

The study highlights the importance of inclusion of value-relevant information in the annual report of the company. The study also supports the proposition that discretionary disclosure of intangible assets is relevant for the market to enable market participants to reasonably comprehend the fair value of the firm.

Practical implications

Adoption of a reporting framework that ensures the availability of all value-relevant information including off-balance-sheet resources is in the interest of the investors and policymakers alike.

Originality/value

This is a first such study exploring the value-relevant information and the source of long-term value for listed firms.

Details

Business Analyst Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0973-211X

Keywords

Access Restricted. View access options
Book part
Publication date: 2 August 2021

Aray Saniyazova

Comparative and international education-related research is increasingly being integrated into the educational agenda of the countries of the global south. The global demand for…

Abstract

Comparative and international education-related research is increasingly being integrated into the educational agenda of the countries of the global south. The global demand for being international and internationalizing drives universities across the world to bring an international aspect to their research whether it is learning from educational developments in other parts of international knowledge system or focusing their research activities on the periphery of that system. While this exchange of knowledge is a promising trend for enhancing comparative and international education-related research and reaching out to those areas that were previously isolated from the international knowledge exchange, the question that arises is whether the research findings reach those who can benefit from them the most – those who work in the field? This is especially relevant to the countries where English is not the first language. This essay discusses the issue of communicating research outcomes to the field using the example of Kazakhstan.

Access Restricted. View access options
Article
Publication date: 1 January 1989

Stuart Hannabuss

The management of children′s literature is a search for value andsuitability. Effective policies in library and educational work arebased firmly on knowledge of materials, and on…

1012

Abstract

The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.

Details

Library Management, vol. 10 no. 1
Type: Research Article
ISSN: 0143-5124

Keywords

Access Restricted. View access options
Article
Publication date: 1 July 1905

BOOKS and Libraries for the Blind form the subject of a paper by Dr. Robert C. Moon in the May Library Journal. The writer is the son of William Moon, the inventor of the system…

34

Abstract

BOOKS and Libraries for the Blind form the subject of a paper by Dr. Robert C. Moon in the May Library Journal. The writer is the son of William Moon, the inventor of the system of embossed writing bearing his name. He describes the systems of writing for the blind in use, and the various agencies for circulating literature. After examining the existing departments for the blind in Public Libraries, he comes to the conclusion that “all the libraries need more books, and if they are to reach and teach the adult blind they must have a fair proportion of them in the Moon type. All Public Libraries should possess a few works printed in the various types, care being taken to have a good supply of those embossed in the special type which is taught in the schools for the blind of the immediate locality, in order that the pupils in vacation time, and the graduates of the schools may be provided with reading matter, but the infirm and aged blind will be found in almost all communities, and for them books printed in the Moon type are indispensable. Alice S. Tyler describes the League of Library Commissions. “The success of the experiment in co‐operation which was inaugurated in 1901 by the library commissions of Wisconsin, Minnesota, and Iowa, whereby printed matter of common interest and equal necessity and value to these commissions was issued jointly, led to the suggestion that a national organization might more economically carry forward these and other lines of co‐operative work, leaving to the overcrowded state commission workers more time and money for the peculiar problems of each state.” This suggestion was brought up at the St. Louis conference, and resulted in an organization being formed under the title of the League of Library Commissions, consisting of one representative from each of the commissions included. The particular directions in which the League will promote co‐operative work are: carefully prepared lists of books for first purchase for small libraries; lists of new books which, upon examination, had been found desirable ; handbook of suggestions and direction as to the organization and management of small libraries; printed statement regarding the aims and methods of state library commissions, with comparison of their laws; definite help and suggestions on the subject of library buildings, especially floor‐plans arranged for economic administration, growing out of the experience of the library commissions in connection with the erection of Carnegie and other library buildings within the last few years; united effort to bring to the attention of book publishers the urgent need of good, durable binding, adequate indexing, &c.

Details

New Library World, vol. 8 no. 1
Type: Research Article
ISSN: 0307-4803

Access Restricted. View access options
Article
Publication date: 1 January 1977

The prayer against the Poultry (Hygiene) Regulations which we briefly mentioned in the editorial of our last issue, was lodged as a result of activity by the Environmental Health…

271

Abstract

The prayer against the Poultry (Hygiene) Regulations which we briefly mentioned in the editorial of our last issue, was lodged as a result of activity by the Environmental Health Officers' Association. Incidentally it is the first occasion as far as we can recall that a prayer has been lodged against any of the rash of food regulations of recent years, and reflects the strong feelings of the public health inspectorate.

Details

British Food Journal, vol. 79 no. 1
Type: Research Article
ISSN: 0007-070X

Access Restricted. View access options
Article
Publication date: 15 May 2017

Chidiebere Ofoegbu, Paxie Chirwa, Joseph Francis and Folaranmi Babalola

The paper aims to enhance the understanding of the impacts of climate change on rural communities in Africa, including people’s livelihoods, their adaptive capacity, coping…

1326

Abstract

Purpose

The paper aims to enhance the understanding of the impacts of climate change on rural communities in Africa, including people’s livelihoods, their adaptive capacity, coping practice and ability to engage in sustainable forest use and management of climate change adaptation.

Design/methodology/approach

The paper opted for a desktop review approach, using the forest-based rural communities of South Africa as a case study.

Findings

This review shows that climate variability and change are affecting rural people and their livelihoods negatively. Forest-based livelihoods are particularly vulnerable. Nevertheless, the people have developed coping mechanisms to cushion the effects of climate variability and change. However, the effectiveness and efficiency of these strategies are greatly constrained by factors that are related mostly to their socioeconomic characteristics (for example, skill level, educational status and health) and the functionalities of infrastructures and services in their communities.

Research limitations/implications

Given that the study focused on forest-based rural communities and livelihoods, the results may be limited in generalizability. This may have particular implications for other categories of rural communities and livelihoods in Africa and developing countries in other continents.

Practical implications

The study showed that opportunities for planning and implementing effective climate change adaptation at rural community level in South Africa are reliant on effective strategies to overcome the constraints identified by the study. The authors thus recommend that climate change adaptation initiatives in rural communities of Africa should focus on improving people’s socioeconomic conditions and the overall sustainable development of the community.

Originality/value

This paper fulfils an identified need to study how climate change affects rural forest-based communities and livelihoods.

Details

International Journal of Climate Change Strategies and Management, vol. 9 no. 03
Type: Research Article
ISSN: 1756-8692

Keywords

Available. Open Access. Open Access
Article
Publication date: 28 May 2019

Niamh M. Brennan

There are several basic, and at times minor, pedantic principles required to successfully publish in good-quality international peer-reviewed journals. These are what the author…

101729

Abstract

Purpose

There are several basic, and at times minor, pedantic principles required to successfully publish in good-quality international peer-reviewed journals. These are what the author calls the “rules of the game”. Many are so basic, so taken-for-granted, tacit knowledge, that at times supervisors do not tell their students about them. The paper aims to discuss this issue.

Design/methodology/approach

The author has assembled 100 research rules of the game from her work over many years with doctoral students and early career researchers. Each rule is accompanied by short advice. Additional citations are included directing readers to further resources on the 100 research rules of the game.

Findings

The paper documents 100 research rules of the game.

Research limitations/implications

There are many other rules of the game not included in the author’s list of 100 research rules of the game.

Originality/value

This paper is a one-stop-shop brief introduction to the author’s 100 research rules of the game.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Access Restricted. View access options
Article
Publication date: 22 June 2021

Sara Ghanbarzadeh Ghomi, Gayan Wedawatta, Kanchana Ginige and Bingunath Ingirige

The purpose of this paper is to investigate the performance of post-disaster housing reconstruction projects, propose the conceptual living-transforming disaster relief shelter…

552

Abstract

Purpose

The purpose of this paper is to investigate the performance of post-disaster housing reconstruction projects, propose the conceptual living-transforming disaster relief shelter (LTFDR-shelter) approach where temporary shelter is incrementally transformed into a more permanent dwelling by using living technologies and investigate its applicability to provide sustainable post-disaster housing following natural-hazard-induced disasters.

Design/methodology/approach

A questionnaire survey with 120 household recipients of three Sri Lankan post-disaster housing projects was employed to explore how the post-disaster housing projects have performed against the occupants' expectations. Furthermore, the new proposed LTFDR-shelter conceptual approach's applicability to address the existing issues found in the study was investigated.

Findings

The paper evaluates and identifies the physical and technical, and socio-economic performance issues of post-disaster housing and discusses the applicability of the proposed LTFDR-shelter conceptual approach as an efficient tool to adequately improve the identified factors integrating three phases of relief, rehabilitation and reconstruction employing living technology.

Research limitations/implications

Although the study's scope was limited to the occupant view of the performance of post-disaster housing in Sri Lanka, the findings and conceptual LTFDR-shelter approach could be of particular relevance to other developing countries affected by similar disasters. Further research is recommended to investigate and develop this concept in depth.

Originality/value

This study lays the conceptual foundation for a new theoretical approach in post-disaster housing, which encourages more interdisciplinary collaborations and empirical investigations that potentially enhance post-disaster housing performance and facilitates the application of living technology in the built environment.

Details

Built Environment Project and Asset Management, vol. 11 no. 4
Type: Research Article
ISSN: 2044-124X

Keywords

1 – 9 of 9
Per page
102050