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This paper aims to test purchasing power parity (PPP) hypothesis for Greece, Italy, Ireland, Portugal and Spain, which are known as the GIIPS countries.

The authors conduct a comprehensive analysis by using unit root approaches without and with structural breaks and non-linearity.

The PPP is valid for the GIIPS countries. Considering structural breaks in non-linear framework plays a crucial role.

There is no empirical study testing PPP hypothesis by focusing on the GIIPS countries. This study further takes into account for structural breaks and non-linearity in the real exchange rates of these countries.

The purpose of this article is to develop a new model called strategy segmentation methodology (SSM) by combining the Kraljic portfolio matrix (KPM) and the supplier relationship model (SRM) so that the buyer company can effectively conduct its relations with its suppliers.

The importance weights of the criteria defining the dimensions of each model are calculated with the single-valued neutrosophic analytical hierarchy process (SVN-AHP) method. Subsequently, the derived importance weights are employed in the single-valued neutrosophic technique for order preference by similarity to ideal solution (SVN-TOPSIS) method to obtain the scores of the suppliers and their supplied items. In order to illustrate the feasibility of the proposed methodology, a case study in the machinery industry is performed with the related comparative analysis.

The implementation of SSM enables to formulate various strategies to manage suppliers taking into account the items they procure, their capabilities and performance and the supplier–buyer relationship strength. Based on the proposed strategies, it is concluded that the firm in the case study should terminate its relationship with six of its suppliers.

Although KPM has become the basis of purchasing strategies for various businesses, it neglects the characteristics of suppliers and the buyer–supplier relationship. In this study, KPM is integrated with the SRM approach presented by Olsen and Ellram (1997) to overcome these disadvantages of KPM. The novel integration of the two approaches enables the realization of a robust and reliable supplier classification model.

Evaluating the operational outcomes of hospitals is critical concerns for hospital managers. The realization of these evaluations through the principles of Total Quality Management (TQM) is important so that decision-makers can base their decisions on rational grounds. To achieve TQM principles, hospitals need innovative processes that can adapt to changing patient expectations. Innovation activities that will lead to business excellence can be achieved with the strategic planning awareness of healthcare professionals. In this study, it is aimed to evaluate the effect of organizational innovation on business excellence and to reveal the role of strategic planning awareness in this relationship in hospitals.

The data were collected using a quantitative questionnaire to 450 healthcare professionals working in private hospitals operating in Istanbul (Turkey). The data were analyzed using the AMOS (Analysis of Moment Structures) 23.0 and SPSS (Statistical Package for the Social Sciences) for Windows 25.0 program. In addition to the reliability analysis, confirmatory factor analysis was performed using the AMOS program to test the construct validity of the scales. The model established in line with the research hypotheses was tested with path analysis and mediator role analysis.

The results confirm that organizational innovation has a statistically significant and positive effect on strategic planning awareness and business excellence. In addition, it has been determined that strategic planning awareness has a statistically significant and positive effect on business excellence. Moreover, the research model confirms that strategic planning awareness plays a mediating role in the relationship between organizational innovation and business excellence.

The limitation of the study is that it was conducted only in private hospitals. A comparative study that includes the public health sector can further strengthen the research framework.

Hospitals that invest in innovative activities can get the reward of their efforts as business excellence. However, this is affected by the strategic planning awareness of healthcare professionals. Research results present the role of strategic planning awareness on the way to business excellence led by organizational innovation. Achieving business excellence in complex and constantly changing environmental conditions depends on an appropriate strategic plan for hospitals. In order to achieve these goals included in the strategic plans, the education of healthcare professionals that contributes to their strategic perspectives should be supported and their participation in decision-making processes should be ensured.

The research contributes to the literature on the relationship between organizational innovation and business excellence in the health sector. In addition, revealing the role of strategic planning awareness of healthcare professionals in this relationship is the originality of the research. In addition, the research supports the literature that allows performance evaluation in hospitals to be carried out with a business excellence model based on TQM.

People's motivation to travel varies from person to person. They may tend to different types of tourism with different travel motivations. In this context, this chapter aims to explore reasons for the flow of tourists to battlefield destinations by examining the travel motivations of people who participate in battlefield tourism. In general, it can be said that motivations such as interest in history, interest in battlefields, provide historical information to children, curiosity, escape stress, boredom and daily routine life, spiritual, experience and emotional motives, etc., lead people toward battlefield tourism.

Drawing on new insights from the perspectives and experiences of board members, the purpose of this study is to determine the board attributes that influence board roles in improving the integration of corporate social responsibility (CSR) into corporate governance structures. In total, 10 in-depth semi-structured interviews were conducted with directors of listed Jordanian companies to explore their perceptions of the effect of board of directors' composition on CSR and CSR disclosure (CSRD). The key findings show that boards with a diverse range of directors is essential independent/nonexecutive members, directors with business and/or accounting backgrounds, and foreign members to determine if they aim to better manage their CSR. To take CSR to the next level in the Arab region, we need to strengthen corporate governance mechanisms, and put more pressures on companies to make changes in board composition. For example, we suggest that companies that appoint business-educated and foreign members to their boards tend to engage in more impactful social and environmental-related activities and reflect their sustainable development more effectively. The study responds to calls for further research adopting qualitative methods, such as case studies and interviews in order to obtain a complete and in-depth understanding of the influence of board composition on CSR/CSRD. The findings provide useful insights for practice, policymakers, and future research.

This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.

The sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.

The results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.

This study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.

The findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.

This study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.

To the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context.

This paper aims to examine the influence of board gender diversity on corporate anti-corruption disclosure (ACD) and the role of the Sapin II Law.

The authors used panel data regressions on a sample of French listed firms from 2010–2020. Keywords-based content analysis is used to measure ACD. Additionally, the Difference-in-Differences (DID) model investigate whether the ACD levels with high and low female directors’ changes before and after the Sapin II Law.

There is a positive relationship between female directors and corporate ACD. This relation is particularly significant in firms who applies the Sapin II Law.

The authors focus solely on larger French listed companies, which may not reflect small and medium-sized businesses. Due to data limitations, the authors could not include demographic factors like age, education and experience that could influence company behavior. Furthermore, self-reported data may not adequately reveal illicit practices within these companies.

The relationship between board gender diversity and corruption disclosure informs policymakers on reforms for female directors. The findings also aid investors and suggest that managers should view gender diversity as a governance tool to reduce corruption.

This paper is original in focusing on ACD and using a DID methodology to assess the impact of the Sapin II Law. It uniquely investigates threshold effects between board gender diversity and ACD and examines the French context, including the Copé-Zimmermann Law’s gender diversity mandate.

The purpose of this paper is to develop a load detection method for domestic induction cooktops. The solution aims to minimize its impact in the converter power transmission while enabling the estimation of the equivalent electrical parameters of the load. This method is suitable for a multi-output resonant inverter topology with shared power devices.

The considered multi-output converter presents power devices that are shared between several loads. Thus, applying load detection methods in the literature requires a halt in the power transfer to ensuring safe operation. The proposed method uses a complementary short-voltage pulse to excite the induction heating (IH) coil without stopping the power transfer to the remaining IH loads. With the current through the coil and the analytical equations, the equivalent inductance and resistance of the load is estimated. The precision of the method has been evaluated by simulation, and experimental results are provided.

The measurement of the current through the induction coil as a response to a short-time single-pulse voltage variation provides enough information to estimate the load equivalent parameters, allowing to differentiate between no-load, non-suitable IH load and suitable IH load situations.

The proposed method provides a solution for load detection without requiring additional circuitry. It aims for low power transmission to the load and ensures zero-voltage switching and reduced peak current even in no-load cases. Moreover, the proposed solution is extensible to less complex converters, as the half bridge.

Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites.

Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis.

Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains.

To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

The purpose of this study is to explore the impact of sustainability (environmental, social and governance or ESG) practices on the financial performance (FP) of the Nordic financial industry.

The study covers a sample selection of observations for a total of 152 firm-years for 39 financial companies within the Nordic region (Sweden, Denmark, Finland and Norway) for the business years including 2015–2019. Data regarding ESG and FP indicators were extracted from the Thomson Reuters Eikon database in July 2020. This is a quantitative study using regression and a generalized method of moments.

Using static and dynamic estimators, the authors found both positive and negative impacts of sustainability practice on FP. The authors identified a negative relationship between ESG practices and FP (return on invested capital, return on equity and earnings per share). The authors identified a positive relationship between governance and return on assets.

A key contribution to the accounting literature is the finding that there is a risk for financial firms in adopting sustainability practices, as they follow a logic that contradicts the purely economic rationale. On the other hand, the positive relationship between governance and FP helps not only companies but also regulators and researchers to understand the positive impact of a good governance structure.