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Article
Publication date: 2 September 2014

Hannes Frey and Andreas Oehler

Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible…

906

Abstract

Purpose

Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public Accountants (CPAs) concerning intangible assets.

Design/methodology/approach

In a first step, the authors analyse the balance sheet data and the corresponding notes of the companies with regard to reported values of intangible assets and applied valuation methods. The sample period covers the years from 2005 to 2008. In a second step, the authors analyse the statements of the German CPAs with regard to intangible assets. The authors sent a standardised questionnaire to all 180 offices of the top ten German auditing firms.

Findings

The results indicate that intangible assets have gained in importance, while information on valuation methods is still scarce. According to the German CPAs, the current influence of intangible assets on company performance is on a high level and even will increase during the next few years. The mostly used valuation approach for the fair value measurement of patented technologies is the income approach. Furthermore, the accounting standards leave room for accounting policy – a result which casts doubt on the reliability of financial statements.

Originality/value

For the first time not only annual balance sheet data but also corresponding notes regarding intangible assets are analysed. The findings are connected with a survey of an expert group for the valuation of intangibles.

Details

Journal of Applied Accounting Research, vol. 15 no. 2
Type: Research Article
ISSN: 0967-5426

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Publication date: 5 October 2023

Hannes Velt and Rudolf R. Sinkovics

This chapter offers a comprehensive review the literature on authentic leadership (AL). The authors employ a bibliometric approach to identify, classify, visualise and synthesise…

Abstract

This chapter offers a comprehensive review the literature on authentic leadership (AL). The authors employ a bibliometric approach to identify, classify, visualise and synthesise relevant scholarly publications and the work of a core group of interdisciplinary scholars who are key contributors to the research on AL. They review 264 journal articles, adopting a clustering technique to assess the central themes of AL scholarship. They identify five distinct thematic clusters: authenticity in the context of leadership; structure of AL; social perspectives on AL; dynamism of AL; and value perceptions of AL. Velt and Sinkovics assert that these clusters will help scholars of AL to understand the dominant streams in the literature and provide a foundation for future research.

Details

The Emerald Handbook of Authentic Leadership
Type: Book
ISBN: 978-1-80262-014-6

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Book part
Publication date: 28 December 2016

Elricke Botha and Willy Hannes Engelbrecht

The growth in the ecotourism industry has increased emphasis on sustainable practices. Despite the fact that ample research has been conducted on sustainable ecotourism practices…

Abstract

Purpose

The growth in the ecotourism industry has increased emphasis on sustainable practices. Despite the fact that ample research has been conducted on sustainable ecotourism practices, many ecotourism destinations fail to become sustainable. The growth of the ecotourism industry and the global population has called for greener practices to be incorporated in developing ecotourism destinations. Waterwheel, located in the Limpopo province of South Africa, is faced with this green development challenge and serves as a case study (located at the end of the chapter) for this chapter.

Methodology/approach

This chapter gives a brief overview of the green principles associated with developing ecotourism destinations. Green ecotourism destination planning is explained within the context of the tourists’ experience to highlight aspects necessary for sustainable ecotourism destination development.

Findings

Even though the green market is still in its infancy, tourists are increasingly demanding green accommodation. A green, sustainable ecotourism destination can only be developed if green principles are incorporated from the input phase. The input phase (e.g., building materials and infrastructure systems for water and energy) determines the output phase (e.g., operational materials, activities, suppliers, activities, and marketing) and, subsequently, the level of sustainability. It is therefore crucial to plan for these aspects and the level to which the destination aims to adhere to these aspects, as they are costly.

Originality/value

Even though research on the green economy is not a new phenomenon it has only recently trickled down to ecotourism development. This explains the lack of research currently experienced in the literature of ecotourism and a gap that should be addressed urgently. Although this chapter only briefly discusses green ecotourism development, the aspects highlighted in the chapter provides other researchers with research opportunities to pursue in an effort to bridge the gap.

Details

The Handbook of Managing and Marketing Tourism Experiences
Type: Book
ISBN: 978-1-78635-289-7

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Article
Publication date: 31 July 2009

Hanne Tange and Jakob Lauring

This paper aims to identify communicative practices emerging from the management decision to implement English as a corporate language, assessing their implications for social…

8898

Abstract

Purpose

This paper aims to identify communicative practices emerging from the management decision to implement English as a corporate language, assessing their implications for social interaction and relationships within the multilingual workplace.

Design/methodology/approach

An exploratory study based on qualitative research interviews was used.

Findings

The analysis highlights the discrepancy between a general openness to the use of English as a corporate language in Danish organisations and language users' communicative practice. This leads to the identification of language clustering and thin communication as characteristic behaviours within the multilingual workplace.

Research limitations/implications

The interviews were performed in Danish organisations alone. New research is required in order to apply the findings to other linguistic or national settings.

Practical implications

The research identifies two barriers to employee interaction within the multilingual workplace. This is relevant in relation to language planning as well as diversity management.

Originality/value

The paper is original in its application of a sociolinguistic perspective to employees' linguistic practice. This points to the importance of language as a social resource and the possible limitations of corporate language policies.

Details

Journal of Communication Management, vol. 13 no. 3
Type: Research Article
ISSN: 1363-254X

Keywords

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Book part
Publication date: 20 June 2003

Hannes Johannsson, Stephan Weiler and Steven Shulman

This paper analyzes the impact of immigration on low-skill native workers using pooled CPS data on cities in static and dynamic fixed effects models. Labor force participation is…

Abstract

This paper analyzes the impact of immigration on low-skill native workers using pooled CPS data on cities in static and dynamic fixed effects models. Labor force participation is shown to be the dominant adjustment mechanism to immigrant inflows. Furthermore, native participation responses are stronger in immigrant-dense cities than in areas with sparser concentrations. These results hold after accounting for the potential endogeneity of immigrant locational decisions. The labor supply adjustments absorb most of the impact of immigration, and account for the weakness of the observed effects of immigration on wages and employment.

Details

Worker Well-Being and Public Policy
Type: Book
ISBN: 978-1-84950-213-9

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Book part
Publication date: 20 April 2022

Line T. Hilt

This chapter contributes to the field of educational standardisation by critically discussing the recent preoccupation with social and emotional abilities as performance standards…

Abstract

This chapter contributes to the field of educational standardisation by critically discussing the recent preoccupation with social and emotional abilities as performance standards in education policies and curriculum. The chapter is philosophical-theoretical in scope and sheds light on standardisation of social and emotional abilities through the different theoretical layers of the Foucauldian notion of governmentality. By bringing the writings of the late Foucault to the fore, I will argue that the power structures imbued in social and emotional standards are not merely oppressive and vertical structures of subjection, but can also be seen as enabling, relational and productive means for subjectivation. Thus, although social and emotional standards certainly can be seen as governmental measures in the production of a flexible, diligent, self-managing workforce, ensuring the kind of transferable non-cognitive skills that are so much needed in the knowledge economy, educators can ambiguously also construct public spaces for political-ethical self-creation and resistance in context of these ‘standards of the self’.

Details

Educational Standardisation in a Complex World
Type: Book
ISBN: 978-1-80071-590-5

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Article
Publication date: 11 October 2020

Karan Khurana and Zamira Ataniyazova

Uzbekistan is one of the most prominent cotton producers since the soviet era, but it has struggled to establish a complete value chain. The country’s strategic location and…

424

Abstract

Purpose

Uzbekistan is one of the most prominent cotton producers since the soviet era, but it has struggled to establish a complete value chain. The country’s strategic location and industrial potential have not been harnessed accordingly. This paper aims to critically investigate the barriers in the value chain and propose solutions to the stakeholders in the sector.

Design/methodology/approach

The research involves both primary and secondary research methods. Value chain analysis method has been implemented to ground the theories and results. A systematic literature review was conducted to understand the current position in the world market. Official statistical data was collected from the government bodies to support the reflections of academic literature. Primary data was collected by conducting in-depth semi-structured interviews and questionnaires in 50 local textile companies. Finally, the authors have used their empirical evidences from emerging economies to provide solutions to the sector.

Findings

The value chain suffers a disconnect, as the emphasis has been on exporting cotton. Moreover, companies have a very limited technical know-how of supply chain management and hence no value addition to the raw material. The consumer relies on imports, as there is no significant participation from the Uzbek companies across the fashion segments. This is a major loss of earnings to the country.

Originality/value

Existing academic literature revolves around the cotton and silk industry, but, to the best of the authors’ knowledge, there is no study that unites the value chain and provides solutions to its stakeholders. This paper provides a socio-economic vision to the stakeholders, academia and industry so that the country can harness its potential and become one of the leading apparel producing nations in the future.

Details

Research Journal of Textile and Apparel, vol. 24 no. 4
Type: Research Article
ISSN: 1560-6074

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Article
Publication date: 21 September 2018

Mohsen Sadeghi-Dastaki and Abbas Afrazeh

Human resources are one of the most important and effective elements for companies. In other words, employees are a competitive advantage. This issue is more vital in the supply…

483

Abstract

Purpose

Human resources are one of the most important and effective elements for companies. In other words, employees are a competitive advantage. This issue is more vital in the supply chains and production systems, because of high need for manpower in the different specification. Therefore, manpower planning is an important, essential and complex task. The purpose of this paper is to present a manpower planning model for production departments. The authors consider workforce with individual and hierarchical skills with skill substitution in the planning. Assuming workforce demand as a factor of uncertainty, a two-stage stochastic model is proposed.

Design/methodology/approach

To solve the proposed mixed-integer model in the real-world cases and large-scale problems, a Benders’ decomposition algorithm is introduced. Some test instances are solved, with scenarios generated by Monte Carlo method. For some test instances, to find the number of suitable scenarios, the authors use the sample average approximation method and to generate scenarios, the authors use Latin hypercube sampling method.

Findings

The results show a reasonable performance in terms of both quality and solution time. Finally, the paper concludes with some analysis of the results and suggestions for further research.

Originality/value

Researchers have attracted to other uncertainty factors such as costs and products demand in the literature, and have little attention to workforce demand as an uncertainty factor. Furthermore, most of the time, researchers assume that there is no difference between the education level and skill, while they are not necessarily equivalent. Hence, this paper enters these elements into decision making.

Details

International Journal of Intelligent Computing and Cybernetics, vol. 11 no. 4
Type: Research Article
ISSN: 1756-378X

Keywords

Available. Open Access. Open Access
Article
Publication date: 10 September 2018

Stephan Pühringer and Lukas Bäuerle

The global financial crisis led to increasing distrust in economic research and the economics profession, in the process of which the current state of economics and economic…

5884

Abstract

Purpose

The global financial crisis led to increasing distrust in economic research and the economics profession, in the process of which the current state of economics and economic education in particular were heavily criticized. Against this background, the purpose of this paper is to conduct a study with undergraduate students of economics in order to capture their view of economic education.

Design/methodology/approach

The paper is based on the documentary method, a qualitative empirical method, which combines maximum openness with regard to the collection of empirical material coupled with maximum rigor in analysis.

Findings

The empirical findings show that students enter economics curricula with epistemic, practical or moral/political motivations for understanding and dealing with real-world problems but end up remarkably disappointed after going through the mathematical and methods-orientated introductory courses. The findings further indicate that students develop strategies to cope with their disappointment – all of them relating to their original motivation. The theoretical contextualization of the empirical findings is based on the psychological concept of cognitive dissonance.

Social implications

A socially and politically responsible economic education, however, should provide students guidance in understanding current and prospective economic challenges, thereby enabling them to become informed and engaged citizens. Therefore, it is essential that the students’ criticism of the current state of economic education be taken seriously and BA programs reformed accordingly.

Originality/value

The originality of this paper lies in the application of a qualitative methodology and explicit focus on the student perspective on economics education. The study provides empirical evidence for a lack of real-world orientation in economics education.

Details

International Journal of Social Economics, vol. 46 no. 8
Type: Research Article
ISSN: 0306-8293

Keywords

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Article
Publication date: 10 September 2024

Shitao Jin

Architectural programming, as a critical phase in construction projects, has been widely recognized for its importance and advantages throughout the construction process. With the…

231

Abstract

Purpose

Architectural programming, as a critical phase in construction projects, has been widely recognized for its importance and advantages throughout the construction process. With the rapid development of the socioeconomic landscape, architectural programming has garnered increasing attention from various other disciplines, becoming a key trend in interdisciplinary collaboration. This study aims to provide a comprehensive understanding of the current status and future directions of architectural programming from an interdisciplinary perspective through scientometric analysis and systematic review.

Design/methodology/approach

This study first collected English journal articles on architectural programming published between 1975 and 2024 from the Web of Science and Scopus databases. After an initial screening of titles and abstracts, 515 articles were selected for scientometric analysis to reveal the current state and advantages of architectural programming research in multidisciplinary fields. Subsequently, a second screening of full-text articles identified 75 journal articles for systematic review, focusing on research topics and challenges in interdisciplinary applications.

Findings

The study reveals an exponential increase in the number of papers related to architectural programming between 1975 and 2024, particularly in the last decade. Six key research topics of architectural programming in multidisciplinary fields were identified: (1) performance optimization and evaluation, (2) digitalization and automation development, (3) project management and decision support, (4) improvement of human and social welfare, (5) sustainable resources and environment and (6) educational practices of architectural programming. Additionally, the study identified the main challenges in the interdisciplinary application of architectural programming, including (1) incompatibility among disciplines, (2) limitations of data and methodologies and (3) insufficient social engagement. To address these challenges, three potential future directions were proposed: (1) establishing interdisciplinary teams and platforms, (2) enhancing multi-source data integration and digital transformation and (3) improving governance mechanisms and educational training.

Originality/value

By combining quantitative and qualitative methods, this study provides a comprehensive review of architectural programming research and applications in multidisciplinary fields, offering theoretical foundations and practical references for the future development of architectural programming. This review not only aids in understanding the overall status of current architectural programming research but also offers valuable insights and recommendations for future research directions and practical applications.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

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