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Article
Publication date: 1 March 1988

B.D. Elzas

Suppose that an isolated colonist has just reaped his grain crop. The yield is five full sacks. He destines each sack for a specific purpose: the first sackful of grain must serve…

26

Abstract

Suppose that an isolated colonist has just reaped his grain crop. The yield is five full sacks. He destines each sack for a specific purpose: the first sackful of grain must serve him to survive, the second one to keep him in full strength, the third will serve as fodder for his poultry, enabling him to enrich his diet with meat. He plans to use the fourth for distilling corn brandy, a luxury to him. For lack of better he destines the fifth sackful of grain for feeding his parrots: their antics amuse him. So, unmistakably, the five uses are of diminishing importance to him.

Details

Journal of Economic Studies, vol. 15 no. 3/4
Type: Research Article
ISSN: 0144-3585

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Publication date: 24 October 2018

Peter Rodenburg

During the interwar period, the Netherlands experienced a phase of rapid industrialization and mechanization and saw the introduction of many new labor-saving techniques on the…

Abstract

During the interwar period, the Netherlands experienced a phase of rapid industrialization and mechanization and saw the introduction of many new labor-saving techniques on the shop floor. This process, which went under the name “rationalization of production,” caused great concern in the labor movement and sparked an intensive debate over the existence and extent of technological (or permanent) unemployment. Although the problem of technological unemployment was denied by the mainstream economists of the day, the problem was addressed by left-wing, mathematically trained economists such as Theo van der Waerden and Jan Tinbergen. They sought for rigorous “scientific” arguments that would convince policymakers, colleagues, and the public of socialist employment policies.

This chapter shows that van der Waerden and Tinbergen used ever-increasing formal methods to face the issue of rationalization, which became politically relevant and controversial in the specific context of the interwar period. Their new scientific tools gave them esteem and influence. In their role as advisers to the government, they gained influence and were able to recommend policies that were in accordance with their political beliefs.

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Including a Symposium on Mary Morgan: Curiosity, Imagination, and Surprise
Type: Book
ISBN: 978-1-78756-423-7

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Book part
Publication date: 9 December 2024

Mandeep Kaur, Lavisha Luthra, Rajit Verma, Kamaljeet Kaur, Priyanka Salgotra and Nasser Khalufi

In India, 52% of e-commerce consumers actively engage in hyperlocal commerce, representing a substantial increase in online purchasing and hyperlocal services over the past two…

Abstract

In India, 52% of e-commerce consumers actively engage in hyperlocal commerce, representing a substantial increase in online purchasing and hyperlocal services over the past two years. How individuals discover, select, and acquire products and services has been significantly altered due to the COVID-19 pandemic. Digital payments and contactless deliveries have become indispensable in the current dynamic environment, affording consumers enhanced security and convenience. Radio-frequency identification (RFID) technology has enabled the widespread adoption of contactless payments, including Europay, MasterCard, and Visa (EMV) chip cards, which eliminate the need for customers to swipe their cards during physical transactions. Particularly in the fast food, pharmaceutical, and supermarket industries, the symbiotic relationship between e-commerce and contactless payments has experienced significant expansion in India. This chapter investigates the synergies between cashless, contactless, and autonomous purchasing in the digital age. This research examines these technologies’ reciprocal reinforcement and interconnections, focusing on their profound influence on retail transactions and purchasing experiences. The progressive development of payment systems is evidenced by the expanding prevalence of contactless transactions, facilitated by innovations such as the “tap to pay” feature partnership between Paytm and Kotak Mahindra. The year 2023 is anticipated to witness several significant developments, including the expansion of virtual retail, the push for contactless transactions, and the establishment of initiatives such as the open network for digital commerce. The range of applications for frictionless, contactless, and autonomous shopping is extensive, encompassing mobile payment applications such as Apple Pay and Google Pay and proprietary apps developed by retailers to enhance the purchasing experience.

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Augmenting Retail Reality, Part B: Blockchain, AR, VR, and AI
Type: Book
ISBN: 978-1-83608-708-3

Keywords

Abstract

Purpose

This study aims to estimate the overall SARS-CoV-2 seroprevalence and evaluate the accuracy of an antibody rapid test compared to a reference serological assay during a COVID-19 outbreak in a prison complex housing over 13,000 prisoners in Brasília.

Design/methodology/approach

The authors obtained a randomized, stratified representative sample of each prison unit and conducted a repeated serosurvey among prisoners between June and July 2020, using a lateral-flow immunochromatographic assay (LFIA). Samples were also retested using a chemiluminescence enzyme immunoassay (CLIA) to compare SARS-CoV-2 seroprevalence and 21-days incidence, as well as to estimate the overall infection fatality rate (IFR) and determine the diagnostic accuracy of the LFIA test.

Findings

This study identified 485 eligible individuals and enrolled 460 participants. Baseline and 21-days follow-up seroprevalence were estimated at 52.0% (95% CI 44.9–59.0) and 56.7% (95% CI 48.2–65.3) with LFIA; and 80.7% (95% CI 74.1–87.3) and 81.1% (95% CI 74.4–87.8) with CLIA, with an overall IFR of 0.02%. There were 78.2% (95% CI 66.7–89.7) symptomatic individuals among the positive cases. Sensitivity and specificity of LFIA were estimated at 43.4% and 83.3% for IgM; 46.5% and 91.5% for IgG; and 59.1% and 77.3% for combined tests.

Originality/value

The authors found high seroprevalence of anti-SARS-CoV-2 antibodies within the prison complex. The occurrence of asymptomatic infection highlights the importance of periodic mass testing in addition to case-finding of symptomatic individuals; however, the field performance of LFIA tests should be validated. This study recommends that vaccination strategies consider the inclusion of prisoners and prison staff in priority groups.

Details

International Journal of Prisoner Health, vol. 19 no. 2
Type: Research Article
ISSN: 1744-9200

Keywords

Available. Open Access. Open Access
Article
Publication date: 5 October 2020

Elza Veloso, Rodrigo Cunha da Silva, Leonardo Trevisan and Joel Dutra

The purpose of this paper is to identify the relationship of career anchors with three aspects: the millennials’ professional skills, the millennials’ awareness of the replacement…

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Abstract

Purpose

The purpose of this paper is to identify the relationship of career anchors with three aspects: the millennials’ professional skills, the millennials’ awareness of the replacement of jobs with new technologies and the technological stress in the millennials’ working environment.

Design/methodology/approach

The responses of 200 questionnaires were analyzed using descriptive and variance analysis techniques.

Findings

Among the three hypotheses raised, two were confirmed, showing that these young people recognize the development of professional skills through new technologies, but are not highly sensitive to the stress associated with technological innovations.

Originality/value

The paper contributes to a recent debate, which emphasizes the impact of the application of new technologies on the nature of study and employment levels.

Details

Innovation & Management Review, vol. 17 no. 4
Type: Research Article
ISSN: 2515-8961

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Article
Publication date: 1 November 2012

James D. Kirylo

Because Pedagogy of the Oppressed has received worldwide acclaim, influenced many, and has uniquely defined Paulo Freire, it is noteworthy to highlight the book’s evolution from…

176

Abstract

Because Pedagogy of the Oppressed has received worldwide acclaim, influenced many, and has uniquely defined Paulo Freire, it is noteworthy to highlight the book’s evolution from concept to publication. What were the contextual factors that prompted Freire to write the book? What was his approach for converting his thoughts to prose? How long did it take him to write the book? To that end, this article examines those and other questions that brought the world Paulo Freire’s seminal text.

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Social Studies Research and Practice, vol. 7 no. 3
Type: Research Article
ISSN: 1933-5415

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Article
Publication date: 8 August 2018

Matteo La Torre, Vida L. Botes, John Dumay, Michele Antonio Rea and Elza Odendaal

As Big Data is creating new underpinnings for organisations’ intellectual capital (IC) and knowledge management, this paper aims to analyse the implications of Big Data for IC…

2386

Abstract

Purpose

As Big Data is creating new underpinnings for organisations’ intellectual capital (IC) and knowledge management, this paper aims to analyse the implications of Big Data for IC accounting to provide new conceptual and practical insights about the future of IC accounting.

Design/methodology/approach

Based on a conceptual framework informed by decision science theory, the authors explain the factors supporting Big Data’s value and review the academic literature and practical evidence to analyse the implications of Big Data for IC accounting.

Findings

In reflecting on Big Data’s ability to supply a new value for IC and its implications for IC accounting, the authors conclude that Big Data represents a new IC asset, and this represents a rationale for a renewed wave of interest in IC accounting. IC accounting can contribute to understand the determinants of Big Data’s value, such as data quality, security and privacy issues, data visualisation and users’ interaction. In doing so, IC measurement, reporting and auditing need to keep focusing on how human capital and organisational and technical processes (structural capital) can unlock or even obstruct Big Data’s value for IC.

Research limitations/implications

The topic of Big Data in IC and accounting research is in its infancy; therefore, this paper acts at a normative level. While this represents a research limitation of the study, it is also a call for future empirical studies.

Practical implications

Once again, practitioners and researchers need to face the challenge of avoiding the trap of IC accountingisation to make IC accounting relevant for the Big Data revolution. Within the euphoric and utopian views of the Big Data revolution, this paper contributes to enriching awareness about the practical factors underpinning Big Data’s value for IC and foster the cognitive and behavioural dynamic between data, IC information and user interaction.

Social implications

The paper is relevant to prepares, users and auditors of financial statements.

Originality/value

This paper aims to instill a novel debate on Big Data into IC accounting research by providing new avenues for future research.

Details

Meditari Accountancy Research, vol. 26 no. 3
Type: Research Article
ISSN: 2049-372X

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Book part
Publication date: 1 July 2024

Olga B. Digilina and Elza R. Gasimova

The research aims to identify the importance of the Republic of Türkiye in the global textile market. The research methodology is based on basic methods of scientific cognition…

Abstract

The research aims to identify the importance of the Republic of Türkiye in the global textile market. The research methodology is based on basic methods of scientific cognition, such as analysis, synthesis, deduction, and induction. From the particular methods used, it is worth highlighting the applicable comparison method. During the research, the authors carried out a content analysis, mainly of scientific works by Turkish scientists and news from the Turkish media. The research object is the global textile industry market. Nowadays, Türkiye faces damaged industrial buildings and an acute labor shortage. The country will need to spend a lot of time and efforts to restore its former production capacity in economically important regions, which will affect the country's export potential. COVID-19 has greatly affected the state of various sectors of the economy; the global textile market is no exception. Unlike other sectors of the economy, the global textile market recovered quickly; by 2021, it had regained its production capacity. In turn, Türkiye was even able to exceed its exports and increase its role in the world market. The country did not have time to reach new heights: on February 6, 2023, several powerful earthquakes occurred in economically important provinces of Türkiye. Most of them are provinces of the expensive the Southeastern Anatolia Project (GAP) project, where 60% of the cotton of all Türkiye is produced, and the population mainly works in the textile industry.

Details

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-669-0

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Article
Publication date: 18 September 2019

Matteo La Torre, Vida Lucia Botes, John Dumay and Elza Odendaal

Privacy concerns and data security are changing the risks for businesses and organisations. This indicates that the accountability of all governance participants changes. This…

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Abstract

Purpose

Privacy concerns and data security are changing the risks for businesses and organisations. This indicates that the accountability of all governance participants changes. This paper aims to investigate the role of external auditors within data protection practices and how their role is evolving due to the current digital ecosystem.

Design/methodology/approach

By surveying the literature, the authors embrace a practice-oriented perspective to explain how data protection practices emerge, exist and occur and examine the auditors’ position within data protection.

Findings

Auditors need to align their tasks to the purpose of data protection practices. Accordingly, in accessing and using data, auditors are required to engage moral judgements and follow ethical principles that go beyond their legal responsibility. Simultaneously, their accountability extends to data protection ends for instilling confidence that security risks are properly managed. Due to the changing technological conditions under, which auditors operate, the traditional auditors’ task of hearing and verifying extend to new phenomena that create risks for businesses. Thus, within data protection practices, auditors have the accountability to keep interested parties informed about data security and privacy risks, continue to transmit signals to users and instill confidence in businesses.

Research limitations/implications

The normative level of the study is a research limitation, which calls for future empirical research on how Big Data and data protection is reshaping accounting and auditing practices.

Practical implications

This paper provides auditing standard setters and practitioners with insights into the redefinitions of auditing practices in the era of Big Data.

Social implications

Recent privacy concerns at Facebook have sent warning signals across the world about the risks posed by in Big Data systems in terms of privacy, to those charged with governance of organisations. Auditors need to understand these privacy issues to better serve their clients.

Originality/value

This paper contributes to triggering discussions and future research on data protection and privacy in accounting and auditing research, which is an emerging, yet unresearched topic.

Details

Managerial Auditing Journal, vol. 36 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

Available. Open Access. Open Access
Article
Publication date: 5 September 2018

Elza Fátima Rosa Veloso, Leonardo Nelmi Trevisan, Rodrigo Cunha da Silva and Joel Souza Dutra

The purpose of this paper is to, which involved 123 students in their last year of an administration course at a private university in the city of São Paulo, Brazil, evaluate the…

8068

Abstract

Purpose

The purpose of this paper is to, which involved 123 students in their last year of an administration course at a private university in the city of São Paulo, Brazil, evaluate the importance of analyzing the pressure from new technologies on the careers of young university students from a career theory perspective.

Design/methodology/approach

From the perspective of traditional theories, the authors used “career anchors,” and from the perspective of non-traditional theories, “intelligent careers,” in which people develop three competency groups that are transferable between organizations: knowing why; knowing how; and knowing whom. The hypotheses the authors raised were analyzed using statistical techniques and the following results were obtained: young people do not see new technologies as a threat to their current job; people who see the “Knowing How” competence as being more developed feel less pressure from new technologies; non-traditional theories show a greater potential to analyze technological pressure than traditional theories; and, finally, the nature of people’s jobs produces different impacts on the pressure of new technologies on their careers, since people who occupy positions involving more human interaction with internal or external clients feel less threatened.

Findings

It was found that the lowest mean among the constructs analyzed was the pressure from technology on career. The correlations between the competencies of intelligent careers and the perception of the pressure from technology on career were weak, but significant, whereas the “Knowing How” competency was negatively correlated with the pressure caused by technology. There was no significant influence of the anchors on the pressure from technology on career. However, incorporating the competencies of intelligent careers improved the statistical model’s fit. In associating job positions with the pressure from technology on career, administrative and operational positions showed higher averages than sales associate and management positions.

Originality/value

Broadly speaking, it can be noted that traditional career theories, especially the vocational counseling approach, are not sufficient to explain the impact of new technologies on careers. At the same time, one way of coping with the pressure brought about by technological advances may be in using technology itself to develop “useful professional skills,” in a manner consistent with “intelligent careers.”

Details

Revista de Gestão, vol. 25 no. 4
Type: Research Article
ISSN: 2177-8736

Keywords

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