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Book part
Publication date: 1 March 2012

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Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

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Book part
Publication date: 7 September 2023

Karin Sanders, Rebecca Hewett and Huadong Yang

Human resource (HR) process research emerged as a response to questions about how (bundles of) HR practices related to organizational outcomes. The goal of HR process research is…

Abstract

Human resource (HR) process research emerged as a response to questions about how (bundles of) HR practices related to organizational outcomes. The goal of HR process research is to explain variability in employee and organization outcomes by focusing on how HR practices are intended (adopted) by senior managers, the way that these HR practices are implemented and communicated by line managers, and how employees perceive, understand, and attribute these HR practices. In the first part of this chapter, we present a review of 20 years of HR process research from the start, to how it developed, and is now maturing. Within the body of HR process research, several different research theoretical streams have emerged, which are largely studied in isolation without benefiting from each other. Therefore, in the second part of this chapter, we draw on previous work to propose a staged process model in which we integrate the different research streams of HR process research, recognizing contingencies in the model. This leads us to an agenda for future research and practical implications in the final part of the chapter.

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Article
Publication date: 3 January 2023

Nilam C. Patel, Dipen H. Desai and Paresh N. Patel

This paper aims to develop a novel protocol for the synthesis of disperse dyes derived by a triple cascade reaction with lawsone in presence of Zn acetate as a catalyst. The…

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Abstract

Purpose

This paper aims to develop a novel protocol for the synthesis of disperse dyes derived by a triple cascade reaction with lawsone in presence of Zn acetate as a catalyst. The developed novel scaffolds have efficient dyeing properties on nylon and polyester fibers.

Design/methodology/approach

This report demonstrates an effectual triple cascade protocol for the synthesis of novel disperse dyes derived from various polynuclear carbaldehyde, urea and lawsone. The Zn acetate was found to be an effective catalyst for this reaction. Their dyeing performance has been studied on nylon and polyester fabrics. The wash fastness, sublimation fastness, color assessment, determination of percentage exhaustion and fixation properties were applied to both the dyed fabrics.

Findings

The obtained results indicate that the Zn acetate is an efficient catalyst for the developed triple cascade protocol. The prepared novel disperse dye greatly impacted their dyeing properties on nylon and polyester fibers. They have shown brilliant shades, higher affinity, adsorption capacity, superior tinctorial strength than the lawsone. The percentage exhaustion value, fixation value, color strength (K/s) value, washing and sublimation fastness properties have been found very well in all dyed nylon samples compared to polyester samples. These results discloses that these disperses dyes are very useful to the growing importance of nylon and polyester fibers.

Research limitations/implications

The present protocol synthesizes the racemic mixture of the prepared molecules.

Practical implications

Developed protocol can be used for various other triple cascade processes. Also these molecules can be used for dyeing of other fabrics.

Social implications

With the help of commercialization of prepared molecules, it may provide the better alternative of the current disperse dyes. This may affect the various segments of society.

Originality/value

This report represents a novel protocol for the synthesis of modified novel disperse dyes with an efficient dyeing properties on nylon and polyester fibers.

Details

Research Journal of Textile and Apparel, vol. 28 no. 4
Type: Research Article
ISSN: 1560-6074

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Article
Publication date: 5 March 2024

Devender, Paras Ram and Kushal Sharma

The present article aims to investigate the squeeze effects on hematite suspension-based curved annular plates with Rosensweig’s viscosity and Kozeny–Carman’s porous structure…

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Abstract

Purpose

The present article aims to investigate the squeeze effects on hematite suspension-based curved annular plates with Rosensweig’s viscosity and Kozeny–Carman’s porous structure under the variable strong magnetic field and slip in the Shliomis model. The variable magnetic field is utilised to retain all magnetic elements within the model. The aforementioned mechanism would have the benefit of generating a maximal field at the system’s required active contact zone.

Design/methodology/approach

The Kozeny–Carman globular sphere model is used for porous facing. Rosensweig’s extension of Einstein’s viscosity is taken into consideration to enhance the fluid’s viscosity, and Beavers and Joseph’s slip boundary conditions are employed to assess the slip effect.

Findings

The pressure and lifting force under squeezing are computed through modification of the Reynolds equation with the addition of Kozeny–Carman’s model-based porosity, Rosensweig’s viscosity, slip and varying magnetic field. The obtained results for the lifting force are very encouraging and have been compared with Einstein’s viscosity-based model.

Originality/value

Researchers so far have carried out problems on lubrication of various sliders considering Einstein’s viscosity only, whereas in our problem, Rosensweig’s viscosity has been taken along with Kozeny–Carman’s porous structure model.

Details

Multidiscipline Modeling in Materials and Structures, vol. 20 no. 2
Type: Research Article
ISSN: 1573-6105

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Article
Publication date: 18 January 2023

Maria João Guedes, Nuno Fernandes Crespo and Pankaj C. Patel

Building on contingency theory, this paper aims to investigate the extent to which the “4Ps international adaptation strategy” and internationalization intensity shape the…

932

Abstract

Purpose

Building on contingency theory, this paper aims to investigate the extent to which the “4Ps international adaptation strategy” and internationalization intensity shape the servitization–profitability relationship.

Design/methodology/approach

The authors use primary (survey) and secondary (archival) data to perform multiple regression analysis.

Findings

The results indicate a positive relationship between servitization and profitability, and international intensity strengthens this association. The effects, however, are not consistent across the 4Ps – the price international adaptation strategy strengthens the positive relationship between servitization and profitability, while product and place international adaptation strategies weaken that relationship.

Practical implications

The findings have implications for the role of international intensity and the 4Ps in the marketing servitization context.

Originality/value

The study provides guidance for small firms in realizing higher performance by leveraging the 4Ps in the servitization context. Counter to expectations, placement and product lead to lower performance with increasing servitization, whereas price strengthens this relationship. The study adds to the international industrial management and marketing literature, providing evidence that contingency factors such as international marketing mix adaptation/standardization strategies moderate the servitization–profitability relationship.

Details

Journal of Business & Industrial Marketing, vol. 38 no. 10
Type: Research Article
ISSN: 0885-8624

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Book part
Publication date: 28 August 2020

Aníbal López and Pedro Neves

Entrepreneurs and their ventures face innumerous constraints (e.g., lack of funding, lack of business skills, and lack of social support) since the moment business opportunities…

Abstract

Entrepreneurs and their ventures face innumerous constraints (e.g., lack of funding, lack of business skills, and lack of social support) since the moment business opportunities are identified and chased, until the venture comes to reality. Scholars have conceptualized constraints as obstacles in nature, that is, as always undermining entrepreneurs’ behavior. Nonetheless, prior research has presented conflicting results. Specifically, a same constraint may or may not have a negative effect on entrepreneurs’ action. As advanced by Van Gelderen, Thurik, and Patel (2011), this suggest that “the nature of [entrepreneurial] problems is essentially evaluative, and therefore subjective.” Accordingly, a same constraint may be seen as a problem by one person but not by another. This chapter explores the evaluative nature of entrepreneurial constraints. Based on the cognitive appraisal framework (Lazarus & Folkman, 1984) – which argues that constraints are not the direct precipitating cause of a behavior, but rather the person’s appraisal of challenge and threat that determines the response – this chapter argues that distinct appraisals (i.e., challenge vs threat) of a same entrepreneurial constraint will be associated with distinct degrees of effort from entrepreneurs (i.e., enhanced vs reduced, respectively). This chapter provides a useful framework for entrepreneurship scholars to study the nuanced effect of entrepreneurial constraints on entrepreneurs’ behavior.

Details

The Entrepreneurial Behaviour: Unveiling the cognitive and emotional aspect of entrepreneurship
Type: Book
ISBN: 978-1-78973-508-6

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Book part
Publication date: 1 March 2012

Eva Heidhues and Chris Patel

This research monograph critically examines convergence with the adoption of International Financial Reporting Standards (IFRS) in Germany by taking into account the influence of…

Abstract

This research monograph critically examines convergence with the adoption of International Financial Reporting Standards (IFRS) in Germany by taking into account the influence of political, legal, economic, social, cultural, and historical factors on accounting principles and practices. This study makes a contribution by examining issues in the convergence process that may create constraints in achieving global comparability and, importantly, may challenge the International Accounting Standards Board's (IASB) main objective: “to develop, in the public interest, a single set of high-quality, understandable, enforceable and globally accepted financial reporting standards based on clearly articulated principles” (IFRS Foundation, 2011a, Preface to IFRS).1 Specifically, this research monograph examines convergence in Germany by analyzing the development of German accounting and examining issues and attitudes concerning the application of professional judgment, which has increasingly been recognized as an important and controversial topic in international accounting (Barth, Landsman, & Rendleman, 2000; Chand & White, 2006; Dechow, Myers, & Shakespeare, 2010; Patel, 2006; Theile, 2003).

Details

Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

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Article
Publication date: 5 February 2018

Kiran J. Patel and Hiren J. Patel

The purpose of this paper is to validate the technology acceptance model (TAM) and its extended form to understand the factors influencing internet banking adoption in Gujarat.

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Abstract

Purpose

The purpose of this paper is to validate the technology acceptance model (TAM) and its extended form to understand the factors influencing internet banking adoption in Gujarat.

Design/methodology/approach

Extended TAM incorporates perceived security and social influence, important variables in internet banking literature. Using a questionnaire survey, data relating to the variables are collected from 284 individuals who are/were using internet banking services and subjected to confirmatory factor analysis (CFA) to establish validity and structural equation modeling (SEM) to identify important factors influencing internet banking adoption.

Findings

The empirical results of SEM showed that the extended TAM has higher predictability than the TAM in internet banking settings. The results highlighted that the intention to use internet banking is positively influenced mainly by perceived security, followed by other significant factors, namely, perceived usefulness, perceived ease of use and social influence.

Practical implications

The findings of this paper enable internet banking service providers to develop/modify new/existing internet banking services in order to achieve higher adoption rates of internet banking.

Originality/value

Additional incorporated variables in a new model considerably contribute to improving the understanding of internet banking adoption in Gujarat.

Details

International Journal of Bank Marketing, vol. 36 no. 1
Type: Research Article
ISSN: 0265-2323

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Article
Publication date: 28 June 2023

Chandan Acharya, Pratigya Sigdyal, Divesh Ojha, Pankaj C. Patel and Amandeep Dhir

This paper aims to address the challenges knowledge actors face when using knowledge codifiability to develop common interests. The challenge is compounded when actors with…

329

Abstract

Purpose

This paper aims to address the challenges knowledge actors face when using knowledge codifiability to develop common interests. The challenge is compounded when actors with diverse knowledge domains depend on each other to complete tasks, and, simultaneously, update their knowledge to address novelty in the organizational environment.

Design/methodology/approach

Given this context, this paper studies the impact of two moderating variables, systems dependence (Z) and novelty (W), on the relationship between knowledge codifiability (X) and common interests (M). This study also examines whether common interests (M) mediate the relationship between knowledge codifiability (X) and knowledge transfer (Y). To test the hypotheses, the authors collected data from 163 entrepreneurs in the southwest USA.

Findings

The results demonstrate that novelty in the knowledge domain of actors provides a supporting context for knowledge codifiability to develop common interests, but only when actors’ dependence on each other to complete tasks is at low to medium level. Moreover, the results also provide evidence that common interests mediate the relationship between codifiability and ease of knowledge transfer.

Originality/value

Using the results, this study provides a decision-making framework for managing tasks based on system dependence and novelty level.

Details

Journal of Knowledge Management, vol. 28 no. 2
Type: Research Article
ISSN: 1367-3270

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Article
Publication date: 29 September 2022

Maria João Guedes, Pankaj C. Patel and Sara Falcão Casaca

This study aims to analyze the interplay between male and female board members’ beliefs about women’s competence to fill board positions (valence), the perceived benefits of a…

696

Abstract

Purpose

This study aims to analyze the interplay between male and female board members’ beliefs about women’s competence to fill board positions (valence), the perceived benefits of a greater gender-balanced boardroom (value) and the significance attributed to the gender quota law as a relevant instrument in eliciting change in board composition.

Design/methodology/approach

Looking through the lens of expectancy-value theory, the authors investigate whether the perceived benefits of a gender quota law mediate the path between the beliefs about women’s competence to become board members and the perceived benefits of a greater gender-balanced representation in the boardroom. In addition, the authors investigate whether female and male board members share the same beliefs about a gender-balanced representation.

Findings

The results show that there are differences in beliefs about women’s competencies to become board members and the perceived benefits of a greater gender-balanced boardroom. Female board members hold stronger beliefs on the competence of women to fill board positions and, thus, assign greater importance to the gender quota law, which, in turn, impacts the greater significance attributed to equal representation of women in the boardroom.

Practical implications

The findings shed new light on the debate concerning gender quotas aimed at promoting gender-balanced boardrooms by pointing out that differences in value expectations between male and female board members may prevent intraboard gender-equal dynamics.

Originality/value

The study contributes to the literature by adding new insights on how male and female board members perceive the value of legally bound gender quotas, in association with their beliefs about women’s competence to fill board positions (valence) and their expectations in terms of the beneficial outcomes of a more gender-balanced board composition.

Details

Corporate Governance: The International Journal of Business in Society, vol. 23 no. 3
Type: Research Article
ISSN: 1472-0701

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