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Book part
Publication date: 7 July 2015

Jim A. McCleskey

This chapter examines EI, presents a history of EI including the various models, and a discussion of the three streams approach to classifying EI literature. The author advocates…

Abstract

This chapter examines EI, presents a history of EI including the various models, and a discussion of the three streams approach to classifying EI literature. The author advocates for the efficacy of the Stream One Ability Model (SOAM) of EI citing previous authors and literature. The commonly used SOAM instruments are discussed in light of recent studies. The discussion turns to alternate tests of the SOAM of EI including Situational Judgment Tests (SJTs). Recommendations include an analysis of SOAM instruments, a new approach to measurement, and increased use of SJTs to capture the four-branch ability model of EI.

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New Ways of Studying Emotions in Organizations
Type: Book
ISBN: 978-1-78560-220-7

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Publication date: 23 August 2021

Mohammad Nurunnabi

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for…

Abstract

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

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International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

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Book part
Publication date: 17 October 2022

Cameron Roberts

Electric vehicles are often positioned as a politically easy option for low-carbon mobility, compared to other options, such as cycling, public transit, and walkable communities

Abstract

Electric vehicles are often positioned as a politically easy option for low-carbon mobility, compared to other options, such as cycling, public transit, and walkable communities. This is difficult to assess confidently, however. The rate of adoption for electric vehicles that will be necessary over the next few decades to avoid the worst consequences of climate change will bring about new political struggles. This chapter uses a political-economic analysis to discuss what these struggles might look like. Using literature on the structure of automobility, along with evidence on the ways which electric vehicles disrupt the existing systems built around private car use, it discusses how a rapid transition to electric mobility will affect the material interests of various groups. One big impact will be on production, where the radical changes necessary to re-tool the auto industry to build electric vehicles will create major risks for car companies and their workers. A second impact will be on infrastructure, where the conversion of parking space into electric vehicle charging stations could arouse local political opposition, particularly in cities. Finally, electric vehicles might conflict with the cultural and symbolic lock-in of conventional vehicles, resulting not only in slower adoption but also the potential for active resistance against electric vehicle policies and infrastructure. Taken together, this implies that electric vehicles will not be a form of low-carbon mobility that is free of political struggle. Widespread electrification of private automobility could be aggressively opposed by powerful groups who have strong economic incentives to do so.

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Electrifying Mobility: Realising a Sustainable Future for the Car
Type: Book
ISBN: 978-1-83982-634-4

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Book part
Publication date: 1 December 2023

Gail Anne Mountain

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Occupational Therapy With Older People into the Twenty-First Century
Type: Book
ISBN: 978-1-83753-043-4

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Article
Publication date: 1 March 1990

Eileen Drew

The subject of part‐time work is one which has become increasingly important in industrialised economies where it accounts for a substantial and growing proportion of total…

539

Abstract

The subject of part‐time work is one which has become increasingly important in industrialised economies where it accounts for a substantial and growing proportion of total employment. It is estimated that in 1970, average annual hours worked per employee amounted to only 60% of those for 1870. Two major factors are attributed to explaining the underlying trend towards a reduction in working time: (a) the increase in the number of voluntary part‐time employees and (b) the decrease in average annual number of days worked per employee (Kok and de Neubourg, 1986). The authors noted that the growth rate of part‐time employment in many countries was greater than the corresponding rate of growth in full‐time employment.

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Equal Opportunities International, vol. 9 no. 3/4/5
Type: Research Article
ISSN: 0261-0159

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Book part
Publication date: 16 October 2014

Angelo Ditillo and Irene Eleonora Lisi

Although companies are increasingly embracing the sustainability discourse in their external reporting and disclosures, little is known about how management control systems…

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Although companies are increasingly embracing the sustainability discourse in their external reporting and disclosures, little is known about how management control systems support sustainability within organizations. This is unfortunate, given the important role that properly designed Sustainability Control Systems (SCS) may play in helping firms to better face their social and environmental responsibilities. Starting from these premises, the aim of this essay is twofold. On the one hand, we present a review of the emerging stream of research on sustainability and management control mechanisms, in order to identify and discuss the link between the two. On the other hand, we try to illustrate the main unaddressed issues in this literature as a premise to exploring one possible way to advance research in this area. Specifically, we make a call for a more holistic approach to the study of SCS, which considers also their organizational and cultural dimensions in addition to their technical properties. A framework for informing future work on the topic is proposed, based on the concept of ‘control package’ (Malmi & Brown, 2008; Sandelin, 2008) complemented with notions from the complementarity-based approach developed in organizational economics (Grandori & Furnari, 2008; Milgrom & Roberts, 1995). By enhancing our understanding on how SCS operate as a package, the application of our framework should allow researchers to develop better theory of how to design a range of controls to support organizational sustainability objectives, control sustainability activities, and drive sustainability performance.

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Accounting for the Environment: More Talk and Little Progress
Type: Book
ISBN: 978-1-78190-303-2

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Book part
Publication date: 5 October 2011

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New Directions in Information Behaviour
Type: Book
ISBN: 978-1-78052-171-8

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Book part
Publication date: 29 August 2018

Marc G. Schildkraut

The Supreme Court’s decision in Federal Trade Commission v. Actavis, Inc. is a challenge to conventional antitrust analysis. Conventional civil antitrust cases are decided by a…

Abstract

The Supreme Court’s decision in Federal Trade Commission v. Actavis, Inc. is a challenge to conventional antitrust analysis. Conventional civil antitrust cases are decided by a preponderance of the evidence. This means that conduct challenged under the rule of reason is only condemned if the conduct resulted in more competitive harm in the actual world than a world without the alleged violation. Under conventional analysis, the intent of the parties also plays only a supporting role in determining whether the conduct was anticompetitive. A holder of a valid patent has a right to exclude others practicing the patented technology. And, the patent holder is not assumed to have market power because it expended resources in maintaining exclusionary rights. Actavis creates doubts about these propositions in circumstances beyond the “reverse” payment settlement of a patent suit that may have delayed an alleged infringer market entry. This chapter explores whether applying Actavis logic to antitrust litigation can result in condemnation of practices where there is little chance of an anticompetitive effect, where the patent holder likely has a valid and infringed patent, where there is little reason to believe that the patent holder has market power, and where only one party, or no parties, to an agreement have an anticompetitive intent. This chapter also investigates whether Actavis creates new problems with standing analysis, damages calculations, and the balancing of efficiencies against anticompetitive effects. Nevertheless, the lower courts have begun to extend the logic of Actavis. This is apparent in the condemnation of no-Authorized-generic settlements.

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Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

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Visionary Leadership in a Turbulent World
Type: Book
ISBN: 978-1-78714-242-8

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Article
Publication date: 15 October 2024

Loretta Bortey, David J. Edwards, Chris Roberts and Iain Rillie

Safety research has focused on drivers, pedestrians and vehicles, with scarce attention given to highway traffic officers (HTOs). This paper develops a robust prediction model…

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Abstract

Purpose

Safety research has focused on drivers, pedestrians and vehicles, with scarce attention given to highway traffic officers (HTOs). This paper develops a robust prediction model which enables highway safety authorities to predict exclusive incidents occurring on the highway such as incursions and environmental hazards, respond effectively to diverse safety risk incident scenarios and aid in timely safety precautions to minimise HTO incidents.

Design/methodology/approach

Using data from a highway incident database, a supervised machine learning method that employs three algorithms [namely Support Vector Machine (SVM), Random Forests (RF) and Naïve Bayes (NB)] was applied, and their performances were comparatively analysed. Three data balancing algorithms were also applied to handle the class imbalance challenge. A five-phase sequential method, which includes (1) data collection, (2) data pre-processing, (3) model selection, (4) data balancing and (5) model evaluation, was implemented.

Findings

The findings indicate that SVM with a polynomial kernel combined with the Synthetic Minority Over-sampling Technique (SMOTE) algorithm is the best model to predict the various incidents, and the Random Under-sampling (RU) algorithm was the most inefficient in improving model accuracy. Weather/visibility, age range and location were the most significant factors in predicting highway incidents.

Originality/value

This is the first study to develop a prediction model for HTOs and utilise an incident database solely dedicated to HTOs to forecast various incident outcomes in highway operations. The prediction model will provide evidence-based information to safety officers to train HTOs on impending risks predicted by the model thereby equipping workers with resilient shocks such as awareness, anticipation and flexibility.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

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