This paper contributes to the evaluation of discretization schemes for the semiconductor device continuity equation. A simple model problem is described which provides a test any…
Abstract
This paper contributes to the evaluation of discretization schemes for the semiconductor device continuity equation. A simple model problem is described which provides a test any discretization scheme on simplicial grids must pass. Otherwise the scheme will fail to compute the minority charge densities in simulation problems. Many schemes published in literature do not pass this test. In a last section the relevance of the model problem to realistic devices is explained.
Tebogo Bruce Seleka and Marang Agang
Botswana imposed a 30% ad valorem tobacco tax in 2014 to reduce tobacco use. The purpose of the paper is to assess the effectiveness of the tax in curtailing tobacco consumption.
Abstract
Purpose
Botswana imposed a 30% ad valorem tobacco tax in 2014 to reduce tobacco use. The purpose of the paper is to assess the effectiveness of the tax in curtailing tobacco consumption.
Design/methodology/approach
An autoregressive distributed lag and equilibrium correction (ARDL-EC) framework is applied on data for the period 1975–2020 to estimate a dynamic tobacco demand model. The estimated price elasticity is then used to quantify the effects of the tax on tobacco consumption.
Findings
A 10% rise in the tobacco price results in a 6.6% decrease in tobacco consumption, suggesting an inelastic response. A 10% rise in income yields a 12% increase in tobacco consumption, reflecting that the rapid economic growth Botswana experienced post-independence yielded increased tobacco use. Tobacco consumption declined by 3.6% per year, possibly capturing the effects of increasing awareness of the adverse effects of tobacco use over time. The 30% tobacco tax yielded a 20% reduction in tobacco consumption, suggesting moderate effectiveness in curtailing consumption. The tax reduced annual tobacco consumption by 100 grams per capita or 151 metric tons nationally.
Research limitations/implications
Future research could explore the effects of non-price anti-tobacco measures and socioeconomic and demographic factors on tobacco use to provide further insights for guiding the development of targeted anti-smoking interventions.
Originality/value
Tobacco demand elasticities vary across countries and analytical methods. Therefore, country-specific empirical evidence is essential for policymaking. An existing study in Botswana employed cross-sectional analysis, which does not capture the addictive effects of tobacco. The ARDL-EC framework is employed to close this gap. Simulated effects of the tax are useful for policy reform in Botswana.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2024-0097
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This chapter explores the strategic integration of Industry 4.0 technologies within the SA8000 audit framework, which marks a transformative shift in ethical and socially…
Abstract
This chapter explores the strategic integration of Industry 4.0 technologies within the SA8000 audit framework, which marks a transformative shift in ethical and socially responsible practices. Released by Social Accountability International (SAI), SA8000 is a social accountability standard highly relevant in addressing labor-related issues, exerting a pivotal influence on the management of companies and supply chain sustainability. By illustrating how technology can significantly enhance efficiency, transparency, and efficacy in conducting SA8000 audits, data analytics, IoT devices, AI, and blockchain will be used in this chapter. The chapter's recommendations for managers, auditors, and employees point toward strategic management of resources, collaborative activities across different departments, and improving digital competencies. The discussion makes out a clear pathway for the effective application of Industry 4.0 in the SA8000 auditing practices, enhancing sustainability, ethics, and streamlined auditing practices that would significantly contribute to the comprehensive goals of corporate sustainability and social responsibility in today's digital era.
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Tiziana De Cristofaro, Lolita Liberatore, Nicola Casolani and Eugenia Nissi
This work aims at discovering the multifaceted business performance of SA8000-certified companies operating in the Italian food and beverages manufacturing industry.
Abstract
Purpose
This work aims at discovering the multifaceted business performance of SA8000-certified companies operating in the Italian food and beverages manufacturing industry.
Design/methodology/approach
A clustering based on a principal component analysis considering 20 profitability, productivity and value-added distribution ratios was carried out on a sample of 105 Italian SA8000-certified food and beverages manufacturing companies.
Findings
Two clusters (CL1 and CL2) emerged from the statistical analysis, where CL1 represents 85.71% of the sample. Despite their general and some labour-related features being similar, they show very different performances. While CL2 performs better both within the food and beverage manufacturing industry than CL1, the latter performs similarly to industry, although even lower. Labour productivity pushes the gap between the clusters mostly through sales (generating revenues) and production (in the aspect of generating personnel costs). These findings suggest that a nonunique performance profile of firms SA8000 certified exists and that low performances do not prevent certification.
Originality/value
By focusing on SA8000 standard in the food and beverage sector, the study contributes to the research field by investigating the relationships between corporate social responsibility and firm performance in an important industrial sector for the Italian economy.
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Francesca Castaldo, Pasqualina Porretta and Stefania Zanda
This paper presents a critical examination of the contemporary state of the accounting discipline and poses the question of its future trajectory. The aim of the study is to show…
Abstract
Purpose
This paper presents a critical examination of the contemporary state of the accounting discipline and poses the question of its future trajectory. The aim of the study is to show that the path to be followed is the one traced by the masters of the discipline, which lies in the wake of the rediscovery of social and moral values and shared value.
Design/methodology/approach
Study of the conceptual nature of research topic, that is, the discipline of accounting, in an intertemporal exploration through some selected theoretical constructs.
Findings
There is no need for a new accounting science with new paradigms, but only for a recovery of the social and moral values of accounting that have lain dormant during the dusty centuries of human history.
Research limitations/implications
The study does not provide an extensive analysis of the evolution of accounting history.
Practical implications
The recovery of the social and ethical dimension will not only make accounting more attractive to young students but will also have a medium-term impact on the profession, freeing it from the stereotypes of an unexciting and aseptic discipline. This broadening of scope and momentum inspires the engagement of academics, practitioners, experts and policymakers in confronting and proactively addressing the complex challenges that the world faces today, toward the United Nations 2030 Agenda and beyond.
Originality/value
This historical paper’s originality lies in its intertemporal perspective.
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Valentino Moretto, Gianluca Elia and Gianpaolo Ghiani
Starting from a critical analysis of the main criteria currently used to identify marginal areas, this paper aims to propose a new classification model of such territories by…
Abstract
Purpose
Starting from a critical analysis of the main criteria currently used to identify marginal areas, this paper aims to propose a new classification model of such territories by leveraging knowledge discovery approaches and knowledge visualization techniques, which represent a fundamental pillar in the knowledge-based urban development process.
Design/methodology/approach
The methodology adopted in this study relies on the design science research, which includes five steps: problem identification, objective definition, solution design and development, demonstration and evaluation.
Findings
Results demonstrate how to exploit knowledge discovery and visualization to obtain multiple mappings of inner areas, in the aim to identify good practices and optimize resources to set up more effective territorial development strategies and plans. The proposed approach overcomes the traditional way adopted to map inner areas that uses a single indicator (i.e. the distance between a municipality and the nearest pole where it is possible to access to education, health and transportation services) and leverages seven groups of indicators that represent the distinguishing features of territories (territorial capital, social costs, citizenship, geo-demography, economy, innovation and sustainable development).
Research limitations/implications
The proposed model could be enriched by new variables, whose value can be collected by official sources and stakeholders engaged to provide both structured and unstructured data. Also, another enhancement could be the development of a cross-algorithms comparison that may reveal useful to suggest which algorithm can better suit the needs of policy makers or practitioners.
Practical implications
This study sets the ground for proposing a decision support tool that policy makers can use to classify in a new way the inner areas, thus overcoming the current approach and leveraging the distinguishing features of territories.
Originality/value
This study shows how the availability of distributed knowledge sources, the modern knowledge management techniques and the emerging digital technologies can provide new opportunities for the governance of a city or territory, thus revitalizing the domain of knowledge-based urban development.
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Antonio Botti, Antonella Monda and Massimiliano Vesci
Community-run festivals are an emerging giant in the tourism industry. Nowadays many local festivals have emerged with the specific objectives of celebrating local culinary…
Abstract
Community-run festivals are an emerging giant in the tourism industry. Nowadays many local festivals have emerged with the specific objectives of celebrating local culinary traditions, establishing business and trade of local products and developing sustainable destinations. Local events can influence the destination image, enabling the growth of tourist flows and stimulate destination marketing organizations to differentiate their own destination products from those of competitors. Two main aspects are analyzed: the main characteristics of local events and the influence of local festival on destination image. Moreover, the economic impact of festivals on the community and the main tourism management strategies adopted by managers are investigated. Finally, theoretical and managerial implications deriving from the chapter are discussed.
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The purpose of this paper is to shed lights on both economic and social impacts associated to the increasing amount of western companies acquired by multinationals from emerging…
Abstract
Purpose
The purpose of this paper is to shed lights on both economic and social impacts associated to the increasing amount of western companies acquired by multinationals from emerging countries. Focussing on the Italian context, its main intent is to analyze changes in targets’ performance and capability to contribute to stakeholders’ wealth to assess the business and social viability of this type of deal.
Design/methodology/approach
Operations of mergers and acquisitions (M & As) were identified through Zephyr (Bureau VanDijk’s database). Only acquisitions of a controlling interest were considered for a total of eight case studies. Financial Statements and Management Reports over a eight-year period have been analyzed to understand the rationale of the deal and to assess financial performance and company social impact before and after the merger.
Findings
Results suggest that foreign investors mainly search for know-how and technical expertise and their arrival does not lead to better financial performance. Only one target records profits. Four companies are still controlled by Indian investors while the other four have been dismissed. Nevertheless Indian investors are not destroying profitable organizations as these were recording negative results already before the merger. With reference to value added distribution, acquisitions do not reduce local stakeholders’ wealth for the benefits of shareholders. Jobs are preserved and valued added is mainly distributed to employees. Great difficulties in achieving the expected value resulting from synergies emerge.
Research limitations/implications
Observations emerging from this explorative study are limited to the case studies analyzed while it could be important to enlarge the number of companies to investigate, including targets acquired by Russian, Chinese and Brazilian investors. Moreover, additional information could be obtained from interviews with top managers to reveal how they interpret the merger’s success or failure. Also interviews with local stakeholders like suppliers, clients, representatives of employees and local institutions could be of great importance as they can help identify their specific point of view about the social and economic impact of foreign investors’ arrival.
Practical implications
With reference to the public debate on the increasing number of European companies sold to foreign investors, research findings indicate that FDI from emerging economies do not necessarily lead to job losses or target’s closure. Indian investors are interested in brand, knowledge and other intangible assets (like Chinese ones). However they do not relocate production or expertise abroad. Some target companies record higher investments financed by the new shareholder, indicating that the arrival of new investors owing a large amount of money to invest in financial distressed Italian companies, can be beneficial to the local economy.
Originality/value
Most literature studies M & As from the buyer’s perspective to assess if shareholders’ value is created (Tuch and O’Sullivan, 2007; Meglio, 2009; Dauber, 2012). On the contrary this research adopts the target’s and stakeholders’ perspective, in order to measure the value created and distributed to the territory. Moreover it focuses on unlisted companies, while most studies deal with publicly traded companies (Meglio and Risberg, 2010; Meglio and Risberg, 2012b). Lastly it enriches M & A mainstream literature, which usually adopts a positivistic mindset and rely on statistical analysis, by adopting a qualitative approach based on case study analysis.
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Michela Magliacani and Roberto Di Pietra
Accounting can affect and determine power relations. Previous studies have emphasized how accounting has been used by “central” powers; less is known from the perspective of…
Abstract
Purpose
Accounting can affect and determine power relations. Previous studies have emphasized how accounting has been used by “central” powers; less is known from the perspective of “local” power and its capacity to resist and protect its interests. The purpose of this paper is to investigate the relationship between the Archbishop’s Seminary of Siena (ASS) (local) and Roman ecclesiastic institutions (central). This study contributes to filling the existing gap in the literature regarding how accounting could be used as a tool for deception in local/central power relations.
Design/methodology/approach
The research methodology is based on a case study and archival research. The ASS case study was analyzed through its archive, made up for the most part of accounting books. As to the approach adopted, the authors used the Foucault framework to observe power relations in order to identify possible ways in which accounting can be employed as a factor of deception.
Findings
Power relations between the ASS and Roman ecclesiastic institutions were maintained through a system of reporting that limited the influence of the ecclesiastical power of Rome over the Seminary’s administration and control. The relationship thus runs contrary to the findings in previous studies. The accounting system was managed as a factor of deception in favor of local interests and the limitation of central ecclesiastic power.
Research limitations/implications
This study contributes to enhancing the existing literature on governmentality, proposing a different perspective in which power relations are based on the use of accounting. The Foucaldian approach demonstrates its validity, even though the power relations under consideration have the unusual feature of occurring within the context of religious institutions.
Originality/value
This study on the ASS has allowed the identification of two relevant points: the local/central dichotomy is consistent with the logic of power relations as theorized by Foucault, even in cases where it highlights the role of a local power in limiting the flow of information to a central one; and the ASS accounting system was used as a factor of deception.