Search results

1 – 9 of 9
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 28 October 2021

John Sorros, Petros Lois, Melita Charitou, Alkiviadis Theofanis Karagiorgos and Nicholas Belesis

Because of the education sector’s evolution, accounting initiatives are required regarding competitiveness. Activity-based costing’s (ABC) neglected potential as a cost strategic…

440

Abstract

Purpose

Because of the education sector’s evolution, accounting initiatives are required regarding competitiveness. Activity-based costing’s (ABC) neglected potential as a cost strategic tool initiated this research, which aims to identify administrative and operational factors that support or hinder its implementation in educational institutions as a predictor of competitiveness.

Design/methodology/approach

A theoretical model was proposed and tested through structural equation modeling to identify relationships between accounting departments, cost procedures, the transmissibility of information and competitiveness. Using quantitative and qualitative methods, a scale of items was derived, denoting an institute’s cost strategy and ABC implementations and returned from 417 Greek education institutes.

Findings

An accounting department’s role in accurate data transmissibility and an institution’s organizational structure significantly affect cost-related competitiveness. The importance of information sharing is strengthened by current cost allocation capabilities and the accounting department’s influence on management.

Research limitations/implications

ABC’s limited implementation in the Greek education sector complicated the theoretical model’s construction, as a variety of geographical and institutional factors were taken into consideration.

Practical implications

Customer value provides a competitive advantage and constitutes the basis of solid price strategies. Research demonstrates ABC’s importance for education institutions’ competitiveness and resource exploitation.

Social implications

Education’s commercialization urges costing strategy prioritization. ABC could benefit competitiveness and attract long-term funds and investments. To create value institutions, the allocation of incurred costs to added-value activities is crucial.

Originality/value

This study sheds light on vague issues institutions face when dealing with ABC. Understanding accounting departments’ influence shows ABC’s feasibility even for smaller or less efficiency-oriented education institutions.

Details

Competitiveness Review: An International Business Journal , vol. 32 no. 3
Type: Research Article
ISSN: 1059-5422

Keywords

Access Restricted. View access options
Article
Publication date: 1 October 2003

John N. Sorros

The present article aims to evaluate the performance of sixteen equity mutual funds operating in the Greek financial market over the period 1/1/1995‐31/12/1999. In doing so, the…

2881

Abstract

The present article aims to evaluate the performance of sixteen equity mutual funds operating in the Greek financial market over the period 1/1/1995‐31/12/1999. In doing so, the sample mutual funds were ranked on the basis of their return, total risk, coefficient of variation, systematic risk, and the techniques of Treynor, and Sharpe. Four mutual funds achieved lower return than the General Index of the Athens Stock Exchange (ASE). All sixteen mutual funds showed lower total risk, and risk‐return coefficient than the General Index of the ASE. In all mutual funds the beta coefficient was statistically significant at 5 per cent level of significance. The alpha coefficient was also statistically significant at 5 per cent level of significance in eight mutual funds. The movements of the General Index of the ASE explain more than 80 per cent of the variation in return in all sixteen mutual funds. Eight mutual funds were ranked in the same order on either Treynor’s or Sharpe’s technique.

Details

Managerial Finance, vol. 29 no. 9
Type: Research Article
ISSN: 0307-4358

Keywords

Available. Content available
742

Abstract

Details

Competitiveness Review: An International Business Journal , vol. 32 no. 3
Type: Research Article
ISSN: 1059-5422

Access Restricted. View access options
Article
Publication date: 1 February 2005

Athanasios G. Noulas, John A. Papanastasiou and John Lazaridis

3679

Abstract

Details

Managerial Finance, vol. 31 no. 2
Type: Research Article
ISSN: 0307-4358

Keywords

Access Restricted. View access options
Book part
Publication date: 3 February 2022

Abstract

Details

Perspectives on International Financial Reporting and Auditing in the Airline Industry
Type: Book
ISBN: 978-1-78973-760-8

Access Restricted. View access options
Article
Publication date: 21 June 2024

Paul R. Springer, Janella S. Kang, Emily Gratopp and Lisa Franzen-Castle

Food insecurity is a major public health concern, especially for refugee families. Despite the growing population of refugee families in the USA and the harmful effects on youth’s…

67

Abstract

Purpose

Food insecurity is a major public health concern, especially for refugee families. Despite the growing population of refugee families in the USA and the harmful effects on youth’s health and well-being, there are limited qualitative studies exploring food insecurity among US refugee adolescents. The use of community-based participatory research and photovoice can highlight the strength of gathering and sharing underrepresented and disadvantaged group experiences. The purpose of this study was to understand adolescent refugee's food insecurity perspectives and experiences, with a nutrition and food access focus. Three main themes and nine subthemes emerged around the role that food security plays in a healthy, thriving community. The main themes included food must be more accessible in school; importance of food access in one’s community; and food access and creating a vibrant community. Implications regarding how to apply these results with community and school-based food programs are discussed.

Design/methodology/approach

This study followed a phenomenological research approach to understand the experiences of refugee youth and what constitutes healthy food access in a community. Data analysis was conducted using Braun and Clarke’s (2006) thematic analysis to ensure that data saturation was met (Guest et al., 2006).

Findings

The thematic analysis of the photovoice methodological approach revealed three main themes and nine subthemes around the role that food security plays in a healthy and thriving community. These themes are as follows: food must be more accessible in school; importance of food access in one’s community; and food access and creating a vibrant community.

Research limitations/implications

Funding resources limited the duration of meeting in which we could meet and discuss the photo’s students were taking. Second, consistent with phenomenological studies, the sample size was small. However, common sample size for studies using a phenomenological approach ranged from 5 to 25 (Creswell et al., 2007), which is in alignment with this study. Next, while participants did receive training in the SHOWeD method, the photography training was limited to only one hour. Despite the limited training, participants felt they had sufficient knowledge and skills to take the necessary pictures.

Practical implications

This study provides important policy implications for school-based food programs, such as food pantries and free or reduced school meals, and how it plays an important role in refugee youth’s well-being and education. Based on feedback from the study participants, many school-based food programs were considered not available or easily accessible, and that youth and their families were often unaware of programs available to them. This study revealed the important role schools can play in ensuring food security among refugee youth and their families as well as for refugee youth to reach their full potential equitably.

Originality/value

This study used a creative research approach that integrates photovoice as a means to elevate the voices of a marginalized populations. This approach has been identified as one of the most culturally appropriate method when working with refugee children and youth (Pieloch et al., 2016). Second, the study included having multiple meetings, that recruited from previously established partnerships. This form of community building and activism elevates participants voices (Catalani and Minkler, 2009). Finally, this study used a cycle of photography and discussion and held a final public photo exhibition for both the participant’s community and its influential leaders (Catalani and Minkler, 2009; Evans-Agnew and Rosemberg, 2016). The results of this study have important policy implications for schools and communities.

Details

International Journal of Migration, Health and Social Care, vol. 20 no. 3
Type: Research Article
ISSN: 1747-9894

Keywords

Access Restricted. View access options
Article
Publication date: 5 December 2016

Edward R. Curammeng, Daisy D. Lopez and Allyson Tintiangco-Cubales

Momentum around the institutionalization of Ethnic Studies in US K-12 classrooms is increasing. Opponents have argued that Ethnic Studies does not challenge students academically…

261

Abstract

Purpose

Momentum around the institutionalization of Ethnic Studies in US K-12 classrooms is increasing. Opponents have argued that Ethnic Studies does not challenge students academically and prepare them for high stakes testing (Planas, 2012; Sanchez, 2007). Conversely, research continues to show ways Ethnic Studies contribute to students’ academic achievement, especially for students from marginalized and vulnerable communities (Cabrera et al., 2014; Halagao, 2010; Tintiangco-Cubales et al., 2015). This study aims to demonstrate the possibilities and potential of Ethnic Studies-framed tools for English and Language arts teachers. This moment concerning Ethnic Studies in schools illuminates an important opportunity to demonstrate how Ethnic Studies-framed tools positively affect learning mainstream school content, namely, English and Language Arts. The authors consider the following point: To what extent can Ethnic Studies-framed tools affect approaches for learning English, writing and reading while simultaneously being responsive to a community’s needs? The authors maintain the importance of such tools that exist in how they support the development of community responsive literacies (CRLs).

Design/methodology/approach

This paper examines CRLs through the Ethnic Studies Praxis Story Plot (ESPSP). The authors begin by exploring the development of the ESPSP, first used in Pin@y Educational Partnerships (PEP), an innovative K-college Ethnic Studies teaching pipeline. Next, the authors examine each coordinate of the ESPSP, examining their purpose, theoretical underpinnings and ways the ESPSP offers nuanced approaches for learning literacies.

Findings

The authors then discuss how CRLs emerged to support PEP teachers and students’ reading and writing skills using the ESPSP.

Originality/value

Finally, the authors learn from students’ experiences with the ESPSP and offer implications for English and Language Arts teachers in the pursuit of teaching and serving students in more socially just and community responsive ways.

Details

English Teaching: Practice & Critique, vol. 15 no. 3
Type: Research Article
ISSN: 1175-8708

Keywords

Access Restricted. View access options
Article
Publication date: 10 May 2019

Petra A. Nylund, Nuria Arimany-Serrat, Xavier Ferras-Hernandez, Eric Viardot, Henry Boateng and Alexander Brem

Successful innovation requires a significant financial commitment. Therefore, the purpose of this paper is to investigate the relation between internal and external financing and…

1262

Abstract

Purpose

Successful innovation requires a significant financial commitment. Therefore, the purpose of this paper is to investigate the relation between internal and external financing and the degree of innovation in European firms.

Design/methodology/approach

An empirical investigation is carried out using a longitudinal data set including 146 large, quoted, European firms over ten years, resulting in 1,460 firm years.

Findings

The authors find that only firms in the energy sector will be more innovative when they are profitable. For the sectors of basic materials, manufacture and construction, services, financial and property services, and technology and telecommunications, profitability is negatively related to innovation. External financing in the form of debt reduces the focus on innovation in profitable firms.

Research limitations/implications

The authors analyze the findings through the lens of evolutionary economics. The model is not valid for firms in the consumer-goods sector, which indicates a need for adapting the model to each sector. We conclude that the impact of profitability on innovation varies across sectors, with debt financing as a moderating factor.

Originality/value

To the best of authors’ knowledge, this is the first study that analyzes the internal and external financing and the degree of innovation in European firms on a longitudinal basis.

Details

European Journal of Innovation Management, vol. 23 no. 2
Type: Research Article
ISSN: 1460-1060

Keywords

Access Restricted. View access options
Article
Publication date: 17 May 2019

Suhadak Suhadak, Sri Mangesti Rahayu and Siti Ragil Handayani

The purpose of this paper is to observe and analyze the influence of good corporate governance (GCG) and financial architecture on stock returns and financial performance and its…

2368

Abstract

Purpose

The purpose of this paper is to observe and analyze the influence of good corporate governance (GCG) and financial architecture on stock returns and financial performance and its implication for corporate value.

Design/methodology/approach

The data were analyzed using generalized structured component analysis. The unit of analysis for this research was LQ45 listed companies at the Indonesian Stock Exchange, taking data from the Indonesia Capital Market Directory (ICMD), and the annual reports and financial reports of these companies. The population researched was as many as 84 companies. For the sample, LQ45 companies with annual reports, financial reports and long-standing, continuous ICMD membership were examined using “purposive sampling.” The research sample was about 22 companies assessed over the course of five years (i.e. 110 samples).

Findings

First, GCG has a significant and negative relationship to stock returns; second, financial architecture has a significant and positive relationship to stock returns, financial performance and corporate value; third, stock returns have a significant and positive relationship to financial performance and corporate value; and fourth, financial performance has a significant and positive relationship to stock returns and corporate value.

Originality/value

The originality of this research is to be found in its examination and analysis of relationships between stock returns and financial performance, which was discovered to be reciprocal, namely, the relationship between the variables occurring affected each other (causality alternating with turning), whereas in previous studies the relationship between variables was unidirectional. Besides the research undertaken before, an analysis was made to understand the influence of GCG on stock returns, corporate value and financial performance. There are differences in the results between studies that support the conjecture that financial architecture has a significant positive effect on financial performance and corporate value, and also that financial architecture has a significant positive effect on financial performance and corporate value. Given those existing differences, this study reexamines the effect of financial architecture on financial performance and corporate value.

Details

International Journal of Productivity and Performance Management, vol. 69 no. 9
Type: Research Article
ISSN: 1741-0401

Keywords

1 – 9 of 9
Per page
102050