Wafa Singh, Raisuyah Bhagwan and Manju Singh
With increasing demands placed on Higher Education Institutions (HEIs) to engage with the Sustainable Development (SD) needs of its local communities, Community-Engaged Teaching…
Abstract
Purpose
With increasing demands placed on Higher Education Institutions (HEIs) to engage with the Sustainable Development (SD) needs of its local communities, Community-Engaged Teaching and Learning (CETL) has emerged as a valuable tool to help HEIs cater to such demands. This study aims to explore and examine CETL practices at HEIs across the globe, particularly in relation to its role in furthering the SD agenda.
Design/methodology/approach
This study adopts an extensive review of academic literature as an investigative tool to probe different CETL approaches being practiced by HEIs, especially the ones aligned with sustainability.
Findings
The study revealed discernible findings on four aspects: (i) curricular strategies and pedagogical interventions adopted under the ambit of CETL for advancing the SD agenda, (ii) engagement and sustainability linked competencies and learning outcomes derived in the process, (iii) challenges constraining CETL practices at HEIs, and (iv) strategies for strengthening the same and ensuring its impactful implementation.
Originality/value
This study accrues value in illuminating the practice, role, impact and implications of SD oriented CETL practices, given that there are limited studies on the subject. It also contributes to the global call for HEIs to catalyze sustainable social development by making their teaching and learning functions more community-engaged and socially relevant.
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Nina T. Dorata and Cynthia R. Phillips
This study examines the impact of school-district governance characteristics, which include board and management entrenchment and budget and audit committee expertise, on fiscal…
Abstract
This study examines the impact of school-district governance characteristics, which include board and management entrenchment and budget and audit committee expertise, on fiscal measures. Despite the significant influence school boards have over the determination and use of the bulk of property taxes, virtually no empirical research exists that examines the influence of school-district governance structures on fiscal outcomes. We find a positive association between board entrenchment and spending and find a negative association between budget and audit committee expertise and spending. The findings of this study confirm that governance structure matters for fiscal outcomes and recommendations are provided to support efforts to improve fiscal efficiency of school-district governance.
This chapter proposes the socioeconomic metabolism (SEM) and multilevel perspective (MLP) as “novel” conceptual and practical models that island policy makers can apply to…
Abstract
This chapter proposes the socioeconomic metabolism (SEM) and multilevel perspective (MLP) as “novel” conceptual and practical models that island policy makers can apply to analyzing the transitioning from the current island tourism to sustainable island tourism. Pandemics, such as COVID-19 and climate-related disasters pose risks that highlight a need for restructuring the dominant “sun, sea, and sand” and mass tourism, with excessive resort buildup on the coasts. These crises and disasters constantly disrupt island tourism, exacerbating the already volatile nature of the tourism industry, especially in the Caribbean. Therefore, the SEM which grounds an understanding of how the island system functions, coupled with the MLP that explains sustainability transitions, are proffered as an alternative and systematic approach to restructuring island tourism. In this regard, the models are analyzed for their application to the tourism accommodation subsector. The chapter concludes with the relevance of the models to policy makers and demonstrates how their application can minimize the risks posed by disasters and pandemics to materials and energy flows in the accommodation sector and eventually lead to sustainable island tourism.
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P.S. Vankar, V. Tiwari, L.W. Singh and L. Potsangbam
The purpose of this paper is to evaluate the dyeing potentials of Melastoma malabathricum whose fruit pulp showed high dye contents. It is an abundantly available shrub in the…
Abstract
Purpose
The purpose of this paper is to evaluate the dyeing potentials of Melastoma malabathricum whose fruit pulp showed high dye contents. It is an abundantly available shrub in the north eastern forests of India.
Design/methodology/approach
Dye extraction was carried out by conventional heating and sonicator. The dyebility of the aqueous extract of melastoma was evaluated for dyeing cotton fabric by two methods – sonication and conventional heating. The purpose of using sonication was for betterment of dye uptake, improved dye adherence and good wash and light fastnesses.
Findings
The test results showed that choosing this dyeing method produced improved results. The superiority of sonicator dyeing over conventional dyeing in terms of enhanced resource productivity and as a result, reduced wastes, makes it the established best available technique in the natural dyeing industry. Use of sonicator shows marked enhancement for cotton dyed fabric. Typical bath liquor to fabric ratio for conventional dyeing varies from 20:1 to 15:1 and for sonicator dyeing from only 12:1 to 10:1 thereby reducing specific water and energy consumption by, respectively, 30 and 50 percent.
Research limitations/implications
Although natural dyeing has its limitations of fastness, we have tried to overcome this limitation by using sonicator.
Practical implications
The method developed for natural dyeing of cotton fabric using sonication in conjunction with metal mordanting has shown marked improvement.
Originality/value
The method developed for natural dyeing of cotton fabric using fruit pulp of Melastoma malabathricum under sonication in conjunction with metal mordanting using has shown marked improvement in terms of dye adherence and fastness properties and can thus be recommended for industrial application.
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Shaw Warn Too and Wan Fadzilah Wan Yusoff
The purpose of this paper is to examine the direct and indirect impact of firm-specific characteristics on the level of underpricing among Malaysian initial public offerings…
Abstract
Purpose
The purpose of this paper is to examine the direct and indirect impact of firm-specific characteristics on the level of underpricing among Malaysian initial public offerings (IPOs).
Design/methodology/approach
Content analysis of IPO prospectuses was used for 331 firms underwent listing between 2002 and 2008. The extent of disclosure was computed by applying the disclosure index of Bukh et al. (2005).
Findings
Of the five firm characteristics examined, there is a direct relationship between the firm’s financial performance and the level of foreign activity, and the level of underpricing, instead of being mediated through disclosure. However, some firm characteristics have direct influence on the extent of disclosure but do not have any influence on underpricing.
Research limitations/implications
This empirical study concentrates on the Malaysian IPOs on a single disclosure mechanism. Other disclosure items can be examined together with the intellectual capital disclosure items.
Practical implications
As the findings reveal that the extent of disclosure is relatively low in influencing the level of underpricing. Had the disclosure been higher, it may have some influence on underpricing. The accounting governance board need to regulate the disclosures of the intangible resources so that the level of underpricing can be minimized.
Originality/value
This study provides new insight for the examination of direct and indirect (through disclosure) association between firm-specific characteristics and underpricing. The findings shed some lights to the IPO issuers to enhance disclosure so that the cost of capital can be reduced.
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The increasing frequency and intensity of the extreme weather events could cause devastating consequences in tourism. Climate change–related extreme weather events and their…
Abstract
Purpose
The increasing frequency and intensity of the extreme weather events could cause devastating consequences in tourism. Climate change–related extreme weather events and their relation to tourism is an emerging field for education and research. The purpose of this study is to categorize the impact of climate change on tourist destinations with regard to extreme weather-related risks in outdoor recreation and tourism. Managerial implications for policymakers and stakeholders are discussed.
Design/methodology/approach
To outline the risks from climate change associated with tourism, this study uses the Prisma analysis for identification, screening, checking for eligibility and finding relevant literature for further categorization.
Findings
Based on a thoroughly examination of relevant literature, risks and threats posed by climate change could be categorized into following four areas: reduced experiential value in outdoor winter recreation; reduced value in beach scenery and comfort; land degradation and reduced biodiversity; and reduced value in personal safety and comfort in tourism. It also focuses on the significance of using big data applications in catastrophic disaster management and risk reduction. Recommendations with technology and data analytics to continuously improve the disaster management process in tourism education are provided based on findings of this study.
Originality/value
Primary contributions of this study include the following: providing a summarized overview of the risks associated with climate change in terms of tourist experiential value for educational implications; and revealing the role of data analytics in disaster management in the context of tourism and climate change for tourism education.
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The primary driver of future aviation has recently been sustainability. The rapid development of radically new, disruptive technologies and solutions should be regularly evaluated…
Abstract
Purpose
The primary driver of future aviation has recently been sustainability. The rapid development of radically new, disruptive technologies and solutions should be regularly evaluated to maintain the desired trends in sustainable aviation. The purpose of this research can be listed as follows: (i) to propose a sustainable performance index and methodology (ii) to evaluate the new technologies and solutions, and (iii) apply them to evaluate the effect of technologies and solutions under development.
Design/methodology/approach
This paper introduces a total sustainable performance index for evaluating the sustainability; demonstrates its applicability to future development processes; recognizes the supporting new technologies and solutions by implementing their identification, evaluation and selection processes; and defines the major trends and drivers maintaining the sustainability of the future aviation.
Findings
This study has resulted in a proposed new “total sustainable performance index,” and methodology of identifying key drivers that allow defining the technology and solution-driven trends, and defines the major trends and listed technologies and solutions that may have a determining role in given trends.
Research limitations/implications
There are dilemmas on taking into account the positive effects of aviation on the economy and society that may overwrite the costs and limited information about the foresight on new technologies and solutions.
Practical implications
It depends on access to required inputs.
Social implications
Two-way effects of solid expectations of society on the possible greening of aviation can be listed as the social implication of this research.
Originality/value
The proposed “total sustainability performance index” totally evaluates sustainability, including a penalty, considering the policy (regulation) and interest of future generations.
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Mandatory disclosure of a firm’s intellectual capital (IC) is restricted by accounting regulations, leading companies to use voluntary disclosure to inform their stakeholders…
Abstract
Purpose
Mandatory disclosure of a firm’s intellectual capital (IC) is restricted by accounting regulations, leading companies to use voluntary disclosure to inform their stakeholders about their IC. However, voluntary IC disclosure (ICD) is costly and may lead to a leak of knowledge. Consequently, firms should only engage in voluntary ICD if it really reduces information asymmetries and leads to reduced cost of capital or a better reputation. The purpose of this paper is to review, integrate and critically discuss the results of studies examining various effects of voluntary ICD.
Design/methodology/approach
The authors use a structured literature review approach.
Findings
The results mainly support the expected positive effects of voluntary ICD on monetary value for disclosing firms, e.g. lower cost of capital, higher firm value or increased analysts’ following. Nevertheless, the studies mainly represent second stage IC research.
Research limitations/implications
Additional studies concerning effects of voluntary ICD outside capital markets are recommended. Future studies should be based on an improved study design concerning the theoretical underpinning and concept of value relevance, sufficient sample sizes and alternative sources of ICD.
Practical implications
Due to positive monetary effects, firms should engage in voluntary ICD.
Originality/value
The paper reviews and integrates the state-of-the-art of empirical research of effects of voluntary ICD. It contributes to and enlarges the debate concerning the value relevance of voluntary ICD with respect to the different stages of IC research.
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Gregory White, Alina Lee, Yuni Yuningsih, Christian Nielsen and Per Nikolaj Bukh
The purpose of this research project is to compare the nature and extent of voluntary intellectual capital disclosures (ICD) by UK and Australian biotechnology companies. The…
Abstract
Purpose
The purpose of this research project is to compare the nature and extent of voluntary intellectual capital disclosures (ICD) by UK and Australian biotechnology companies. The motivating research question was whether the nature and extent of voluntary ICD by preparers of financial report data in these countries reflected the relative maturity of the UK, compared to Australian industry.
Design/methodology/approach
ICD was measured in annual reports and financial statements published on the company websites. A Danish disclosure index was used to evaluate voluntary disclosures by 156 companies about customers, employees, IT, strategy, R&D and processes (78‐items scored for each company).
Findings
A significant leverage effect was demonstrated in relation to the “nature” of ICD by UK and Australian biotechnology companies. Interestingly, mean customer ICD were higher in annual reports from high‐leveraged compared to low‐leveraged Australian firms. In contrast, UK firms showed higher mean R&D ICD for low‐leveraged firms than high‐leveraged firms. With regards to the “extent” of ICD measured, the study demonstrated a significant country effect.
Research limitations/implications
Potential limitations or bias may exist from the use of the disclosure index: binary scoring of disclosure versus non‐disclosure reduces the richness of data otherwise obtainable by limited case study or interviews; and data collection is limiting – narrative with managers actually preparing ICD is not possible.
Practical implications
Australian company financial accountants and managers preparing and/or including ICD information could be in danger of underestimating the importance of information asymmetry existing with lenders.
Originality/value
This finding contrasts the legitimate R&D focused ICD of low‐leveraged UK firms; namely to attract stakeholder attention to their expanding intellectual property base, with the findings from Australian firms' with a relatively predictable and naïve customer focus.