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Article
Publication date: 22 July 2020

Paola Migliorini, Alexander Wezel, Eve Veromann, Carola Strassner, Dominika Średnicka-Tober, Johannes Kahl, Susanne Bügel, Teresa Briz, Renata Kazimierczak, Hélène Brives, Angelika Ploeger, Ute Gilles, Vanessa Lüder, Olesa Schleicher-Deis, Natalia Rastorgueva, Fabio Tuccillo, Liina Talgre, Tanel Kaart, Diana Ismael and Ewa Rembiałkowska

To clarify needs and requests of the young generation to the contemporary and future education on food systems, this paper aims to examine the following issues: students’…

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Abstract

Purpose

To clarify needs and requests of the young generation to the contemporary and future education on food systems, this paper aims to examine the following issues: students’ background knowledge, students’ behaviour as consumers and food citizenship, most interesting topics of SFS for students and students’ preferences and expectations in developing different skills, topics and preferences in teaching/learning methods.

Design/methodology/approach

This study was performed as an online-survey amongst eight European Universities in seven European Union (EU) countries to which 1,122 students responded. Data was analysed with descriptive and multivariate statistical analyses.

Findings

Taste and Health are the most important values and motives that influence students’ food buying and consumption decisions, but significant differences were found amongst students from different universities and countries. The most important topics for students for future teaching courses are “organic food”, “fair trade”, “organic agriculture” and most important skills to learn are “ability to make a judgement and justify decisions” and the “ability to create and innovate”. Excursions and field trips as teaching methods was given the highest ranks.

Research limitations/implications

Different study programmes and cultural backgrounds of the participating students in the different universities could be a limiting factor for the interpretation of some results.

Originality/value

These results provide a basis for improvement of higher education in the EU towards sustainable food systems based on experiential learning/teaching methods.

Details

International Journal of Sustainability in Higher Education, vol. 21 no. 6
Type: Research Article
ISSN: 1467-6370

Keywords

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Book part
Publication date: 29 October 2024

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Details

Intercultural and Inclusive Education in Latin America
Type: Book
ISBN: 978-1-83753-141-7

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Article
Publication date: 16 September 2024

Ghassem Blue, Masoumeh Chahrdahcheriki, Zabihollah Rezaee and Mohsen Khotanlou

This study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).

166

Abstract

Purpose

This study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).

Design/methodology/approach

The authors conduct this research in three stages. First, the authors review the literature to determine the dimensions, components, indicators and techniques of creative accounting. Second, the authors conduct semi-structured interviews with experts using the fuzzy Delphi technique to obtain screening and reach a consensus. Finally, the authors develop a model to predict creative accounting by classifying the financial statements of the sample companies into two groups based on the use or non-use of creative accounting techniques, measuring the indicators determined in the previous stage, running various machine learning algorithms and choosing the superior algorithm.

Findings

The results indicate the usefulness of accounting information for detecting and predicting creative accounting and the relevance of several financial attributes as important predictors. The results also indicate the superiority of extremely randomized trees over other algorithms in predicting creative accounting and suggest that the primary purpose of creative accounting in Iran is earnings management. Contrary to the political cost hypothesis, large Iranian companies use creative accounting to inflate profits.

Research limitations/implications

The present research also has several limitations that must be considered, and caution must be exercised in interpreting and generalizing the findings as specified in the revised manuscript.

Practical implications

This study’s implications are significant for policymakers, standard-setters and practitioners. By recognizing the detrimental effects of creative accounting on financial transparency within companies, policymakers can address existing gaps in accounting standards to minimize the potential for earnings manipulation. Consequently, strengthening internal and external mechanisms related to a firm’s financial performance becomes achievable. The study provides evidence of the need for audit firms to recognize the importance of creative accounting and consider creative accounting in their audit plans to prevent insufficient or even misleading disclosure by companies that extensively use creative accounting practices in their financial reporting. Moreover, knowledge of creative accounting techniques can help auditors assess audit and detection risks and serve as a valuable guide for reducing audit costs and improving audit quality.

Social implications

Given that creative accounting practices distort the true or real accounting results, curbing creative accounting practices reduces corporate failures and could lead to the reduction of job losses and other social consequences.

Originality/value

This study uses a unique database in Iran to determine a model for predicting creative accounting using a mixed-method methodology, qualitative and quantitative, to identify creative accounting techniques and run various machine learning algorithms.

Details

International Journal of Accounting & Information Management, vol. 33 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Available. Content available
Book part
Publication date: 20 September 2023

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Abstract

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Progress Toward Agenda 2030
Type: Book
ISBN: 978-1-80455-508-8

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Book part
Publication date: 23 June 2022

Free Access. Free Access

Abstract

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The Emerald Handbook of Entrepreneurship in Latin America
Type: Book
ISBN: 978-1-80071-955-2

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Article
Publication date: 28 March 2022

Subhasree Dutta, Somnath Bhattacharyya and Ioan Pop

The purpose of this study is to analyze the nonhomogeneous model on the mixed convection of Al2O3–Fe3O4 Bingham plastic hybrid nanofluid in a ventilated enclosure subject to an…

374

Abstract

Purpose

The purpose of this study is to analyze the nonhomogeneous model on the mixed convection of Al2O3–Fe3O4 Bingham plastic hybrid nanofluid in a ventilated enclosure subject to an externally imposed uniform magnetic field. Entropy generation and the pressure drop are determined to analyze the performance of the heat transfer. The significance of Joule heating arising due to the applied magnetic field on the heat transfer of the yield stress fluid is described.

Design/methodology/approach

The ventilation in the enclosure of heated walls is created by an opening on one vertical wall through which cold fluid is injected and another opening on the opposite vertical wall through which fluid can flow out.

Findings

This study finds that the inclusion of Fe3O4 nanoparticles with the Al2O3-viscoplastic nanofluid augments the heat transfer. This rate of enhancement in heat transfer is higher than the rate by which the entropy generation is increased as well as the enhancement in the pressure drop. The yield stress has an adverse effect on the heat transfer; however, it favors thermal mixing. The magnetic field, which is acting opposite to the direction of the inlet jet, manifests heat transfer of the viscoplastic hybrid nanofluid. The horizontal jet of cold fluid produces the optimal heat transfer.

Originality/value

The objective of this study is to analyze the impact of the inclined cold jet of viscoplastic electrically conducting hybrid nanofluid on heat transfer from the enclosure in the presence of a uniform magnetic field. The combined effect of hybrid nanoparticles and a magnetic field to enhance heat transfer of a viscoplastic fluid in a ventilated enclosure has not been addressed before.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 32 no. 9
Type: Research Article
ISSN: 0961-5539

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