Lisa Hinson, Jennifer Wu Tucker and Diana Weng
The rule change for segment reporting in 1998 has arguably made segment reporting more relevant through the adoption of the management approach. Meanwhile, the management approach…
Abstract
The rule change for segment reporting in 1998 has arguably made segment reporting more relevant through the adoption of the management approach. Meanwhile, the management approach has resulted in a decrease in the comparability of segment income. We introduce firmspecific measures of changes in relevance and comparability due to the rule change. Our treatment firms experienced an increase in the relevance of segment reporting but a large decrease in the comparability of segment income; our benchmark firms barely experienced any changes in relevance and comparability. We examine earnings forecasts before vs. after the rule change issued by financial analysts—a major user group of segment reporting. Relative to benchmark firms, treatment firms’ analyst forecast error reductions around the segment disclosure event are not significantly different after the rule change than before the rule change, but treatment firms’ forecast dispersion reductions around the segment disclosure event are significantly larger after the rule change than before the rule change. These results suggest that despite the decrease in comparability, the new segment reporting rule has increased the decision usefulness of segment information by decreasing disagreement among analysts.
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In his autobiography, Chen Shui-bian (1999, p. 40) condemned the Koumintang's (KMT's) corruption and praised the Democratic Progressive Party (DPP) for being free from money…
Abstract
In his autobiography, Chen Shui-bian (1999, p. 40) condemned the Koumintang's (KMT's) corruption and praised the Democratic Progressive Party (DPP) for being free from money politics and corruption. The DPP fought the 1992 Legislative Yuan election campaign effectively on an anticorruption platform and used the same strategy in subsequent elections. If Chen Shui-bian had criticized the KMT for its involvement with “black gold” politics and had won the 2000 presidential election on his anticorruption platform, why was he and his family found guilty of corruption after his second term of office? The short answer is that even though he had promised to curb corruption, President Chen himself had succumbed to corruption after assuming office. In June 2002, Keesing's Contemporary Archives cited a poll in Taiwan that indicated that more respondents had perceived the DPP to be more corrupt than the KMT (Copper, 2006, p. 14).
Olusegun Emmanuel Akinwale, Owolabi Lateef Kuye and Olayombo Elizabeth Akinwale
The cultural norm of compelling employees to work beyond the standard measure as a result of internal pressure from organisations is gaining popularity in the business environment…
Abstract
Purpose
The cultural norm of compelling employees to work beyond the standard measure as a result of internal pressure from organisations is gaining popularity in the business environment today. This research is a pointer to a nuanced and dynamic understanding of workaholism, and this study aims to investigate factors that constitute an individual as a workaholic in the banking industry in Nigeria. This study aims to examine the influence of workaholism on the quality of work-life (QWL) of the workforce and how it led pockets of the workforce to migrate to an international workspace.
Design/methodology/approach
To capture a good understanding of what describes an individual as a workaholic, and what influences the QWL among the workforce in the banking environment, this study utilised a longitudinal research design to survey bankers in corporate organisations in Nigeria. The study administered a battery of adapted scales to measure latent constructs of dimensions of workaholism and QWL on a random simple probability technique. The study surveyed 425 professional bankers in Nigeria's banking workspace. A structural equation model was used to analyse the data obtained from the banking workforce to establish the relationship that exists between the dimensions of workaholism and QWL.
Findings
The outcome of this study indicated an insightful one. The results of the study illustrated that long hours of work, workload, work pressure, financial challenges as well and the pursuit of career growth are determinants of workaholism in banking corporate business. The study illustrated that all the predictors of workaholism equally affect the QWL of the employees in Nigeria's banking industry.
Originality/value
The originality of this study is captured in the dynamics of the concept of workaholism which portends negative outcomes in the Nigerian business environment given the nature of banking business in Nigeria. The study elucidates that workaholism is not work engagement in Nigeria but the attitude of compulsion from the management of the organisations.
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Ahmad Salman, Mastura Jaafar, Diana Mohamad, Andrew Ebekozien and Tareq Rasul
Over recent years, the multi-stakeholder role in sustainable ecotourism within Asia has emerged as a crucial narrative for sustainable ecotourism management across countries on…
Abstract
Purpose
Over recent years, the multi-stakeholder role in sustainable ecotourism within Asia has emerged as a crucial narrative for sustainable ecotourism management across countries on the continent. This trend is perhaps due to the fact that ecotourism is one of the most rapidly growing sectors within the tourism industry. However, to date, no reviews have provided a comprehensive analysis related to the role of multi-stakeholders in the achievement of ecotourism sustainability, particularly in the Asian context. This study aims to fill this knowledge gap by examining the current knowledge regarding multi-stakeholder involvement in sustainable ecotourism within Asia.
Design/methodology/approach
A systematic review procedure was followed. 320 articles were finalized, from which 34 related pieces of research were selected from the Scopus and Web of Science databases.
Findings
Three themes emerged from this paper. Recommendations were highlighted to enhance sustainable ecotourism. The study concluded that a more enabling research environment should be provided to improve discourse and encourage policy interventions.
Originality/value
No previous studies have explored the multi-stakeholder's role in achieving Asian sustainable ecotourism, indicating a critical gap to be fulfilled. This paper uniquely contributes to the field by providing a comprehensive review of the roles and challenges of multiple stakeholders in sustainable ecotourism across Asia and proposing innovative policy solutions tailored to the region's unique socio-economic and cultural context. Moreover, it puts forward potential solutions to bolster sustainable ecotourism within Asia, benefiting both stakeholders and the destination.
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Waqas Khalid and Zaza Nadja Lee Herbert-Hansen
This paper aims to investigate the application of unsupervised machine learning in the international location decision (ILD). This paper addresses the need for a fast…
Abstract
Purpose
This paper aims to investigate the application of unsupervised machine learning in the international location decision (ILD). This paper addresses the need for a fast, quantitative and dynamic location decision framework.
Design/methodology/approach
Unsupervised machine learning technique, i.e. k-means clustering, is used to carry out the analysis. In total, 24 different indicators of 94 countries, categorized into five groups, have been used in the analysis. After the clustering, the clusters have been compared and scored to select the feasible countries.
Findings
A new framework is developed based on k-means clustering that can be used in ILD. This method provides a quantitative output without personal subjectivity. The indicators can be easily added or extracted based on the preferences of the decision-makers. Hence, it was found out that the unsupervised machine learning, i.e. k-means clustering, is a fast and flexible decision support framework that can be used in ILD.
Research limitations/implications
Limitations include the generality of selected indicators and clustering algorithm used. The use of other methods and parameters may lead to alternate results.
Originality/value
The framework developed through the research intends to assist the decision-makers in deciding on the facility locations. The framework can be used in international and national domains. It provides a quantitative, fast and flexible way to shortlist the potential locations. Other methods can also be used to further decide on the specific location.
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This paper gives a review of the finite element techniques (FE) applied in the area of material processing. The latest trends in metal forming, non‐metal forming, powder…
Abstract
This paper gives a review of the finite element techniques (FE) applied in the area of material processing. The latest trends in metal forming, non‐metal forming, powder metallurgy and composite material processing are briefly discussed. The range of applications of finite elements on these subjects is extremely wide and cannot be presented in a single paper; therefore the aim of the paper is to give FE researchers/users only an encyclopaedic view of the different possibilities that exist today in the various fields mentioned above. An appendix included at the end of the paper presents a bibliography on finite element applications in material processing for 1994‐1996, where 1,370 references are listed. This bibliography is an updating of the paper written by Brannberg and Mackerle which has been published in Engineering Computations, Vol. 11 No. 5, 1994, pp. 413‐55.
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Zakky Zamrudi, Margono Setiawan, Dodi Wirawan Irawanto and Mintarti Rahayu
This study aims to seek to understand counterproductive knowledge behaviour (CKB) in higher education institutions (HEIs) by integrating knowledge hiding (KHi) and lack of…
Abstract
Purpose
This study aims to seek to understand counterproductive knowledge behaviour (CKB) in higher education institutions (HEIs) by integrating knowledge hiding (KHi) and lack of knowledge sharing (LKS).
Design/methodology/approach
The current research uses a hybrid conceptual review combining the bibliometric study and conceptual review of 47 articles. The bibliometric analysis aimed to identify research maps, and the conceptual review sought to understand the current development of research fields.
Findings
The bibliometric analysis highlights essential summaries, such as the pioneering authors, seminal papers and conceptual maps. However, knowledge hoarding as a dimension of LKS appears in the niche theme. The conceptual analysis indicates three groups of factors contributing to KHi and LKS. Moreover, the study highlights the causal relation between both KHi as well as LKS and faculty member performance while proposing remedies derived from integrating the social exchange theory (SET) and conservation of resource (COR) theory.
Research limitations/implications
The present study provides an integrated image of KHi and LKS in the HEI context, as well as its potential remedies by integrating SET and COR. The basis of this study is a literature review; thus, future studies are recommended to empirically explore the integration of KHi and LKS within the HEI context.
Practical implications
This research provides an overview for HEI policymakers to re-examine the critical role of institutional research as one of the considerations for evaluating and developing policies. Specifically, policymakers can reflect on all policy directions to determine whether there are any symptoms of CKB in the institutions. Moreover, stakeholders can find out the reason behind the non-optimal performance of faculty members regarding CKB and any mitigating factors.
Originality/value
Understanding CKB is crucial in managing HEI. This research provides a comprehensive image of KHi and LKS within HEI, especially in a collectivist culture.
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Hussain Tariq and Donghong Ding
Synthesizing theories of prosocial motivation and action identification, the purpose of this paper is to test several hypotheses associating abusive supervisory behavior with…
Abstract
Purpose
Synthesizing theories of prosocial motivation and action identification, the purpose of this paper is to test several hypotheses associating abusive supervisory behavior with employees’ work behaviors via intervening variables, i.e., intrinsic motivation and family motivation.
Design/methodology/approach
The two-study examination of outcomes of abusive supervision stands in contrast to prior research, which has primarily focused on family motivation that influences supervisor-subordinate relationship. A lagged survey study at a Fortune 500 company and an experience sampling study at multi-organizations located in Anhui province of People’s Republic of China (PRC) support the moderated-mediation motivational model.
Findings
In the first study, designed as a lagged survey study, the authors found that abusive supervision is negatively associated with employees’ job performance and positively associated with employees’ turnover intentions. As anticipated, the results also found that family motivation moderates the direct relationship between abusive supervision and employees’ work behaviors. Furthermore, these results were then replicated and expanded in an experience sampling study. Consistent with the predictions, the authors found that intrinsic motivation acts as a mediator between abusive supervision and employees’ work behaviors and family motivation has the capacity to compensate for the absence of intrinsic motivation.
Research limitations/implications
Although the paper contributes to leadership and motivation literature, there are several noteworthy limitations to be discussed in the future. The subjective measurement, the validity of abusive supervision in the Chinese context and generalizing of the study in western countries are the key limitations of the study. Moreover, the authors measure abusive supervision only on high/low frequency based rather than high/low intensity. Hence, there is a possibility that intensity and frequency have dissimilar effects.
Originality/value
The study with meaningful implications on motivation and leadership research concludes that family as a powerful source of motivation encourages subordinates’ job performance and discourages employees’ turnover intentions at the workplace, even under abusive supervision.
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Mina Safizadeh, Massoomeh Hedayati Marzbali, Aldrin Abdullah and Nor Zarifah Maliki
Because of the global increase of climate change effects, floods are becoming more frequent and severer, especially in urban areas of coastal cities and islands where floodplains…
Abstract
Purpose
Because of the global increase of climate change effects, floods are becoming more frequent and severer, especially in urban areas of coastal cities and islands where floodplains have turned into buildings because of rapid urbanisation, leading to a higher risk of damages. Urban heritage areas should be highly considered in the time of evacuation because of the vulnerability of streets and buildings and limitations on taking counteractions. Given these limitations, this study aims to propose a network of potential evacuation routes based on spatial configuration analysis of the heritage areas.
Design/methodology/approach
Penang Island's heritage site, namely, George Town, located on the northwest coast of Malaysia, is chosen as the case study. By using an approach of spatial configuration analysis using space syntax techniques in addition to considering the potential starting points for evacuation and flood risk map of the area, this study analysed the area's street network values for evacuation function during flood crisis time.
Findings
Potential evacuation routes were identified for flood disasters in the George Town heritage area. Furthermore, the proposed evacuation routes were evaluated in terms of time for evacuation by metric step-depth analysis of space syntax.
Originality/value
A few studies have focused on practical guidelines for evacuation routes based on spatial configuration analysis, an important yet neglected approach in this regard, especially concerning urban island areas. This study can contribute to providing strategies to reduce vulnerability and casualties in urban heritage areas.