Towhid Hasan, Marjia Sultana, Md. Tareq Hossain, Lima Khatun and Md. Alauddin
This research aimed to study patterns of energy drinks (ED) consumption among university students and to identify the determinants for their preferences.
Abstract
Purpose
This research aimed to study patterns of energy drinks (ED) consumption among university students and to identify the determinants for their preferences.
Design/methodology/approach
This cross-sectional study was conducted among 400 students from various departments of Jashore University of Science and Technology, Bangladesh, by convenience sampling. A self-administered, structured questionnaire was used to collect data.
Findings
About 52.3 per cent of the students were between 21 and 23 years of age, and half of them were male. More than half (53 per cent) of the students had consumed ED at least once in their lifetime. Only 22.1 per cent of these consumers had any knowledge of the ingredients in ED, and 4.3 per cent did not know the possible negative impacts. Bivariate analysis was performed to identify the variables significantly associated with ED consumption among students. The risks of ED consumption were found to be: male gender (Odds Ratio (OR) = 4.04; 95 per cent Confidence Interval (CI) = 2.36–6.92), father educated up to SSC (OR = 18.47; 95 per cent CI = 2.30–148.90) or college and above (OR = 17.01; 95 per cent CI = 2.31–135.60), smoker (OR = 3.87; 95 per cent CI = 1.61–9.35) and doing irregular physical activity (OR = 2.43; 95 per cent CI = 1.23–4.78).
Originality/value
ED consumption among university students is high, but their perception regarding the ingredients and potential health hazards is opaque. Therefore, it is imperative that at both community and individual levels, interventions should focus on educating and empowering individuals to make firm and positive decisions concerning their dietary habits and health.
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Sherif El-Halaby and Khaled Hussainey
The authors explore the level and determinants of compliance with Accounting and Auditing Organization for Islamic Financial Institution’s (AAOIFI) financial and governance…
Abstract
Purpose
The authors explore the level and determinants of compliance with Accounting and Auditing Organization for Islamic Financial Institution’s (AAOIFI) financial and governance standards by Islamic banks (IBs).
Design/methodology/approach
The sample consists of 43 IBs across eight countries. The authors use ordinary least squares regression analyses to examine the impact of bank-specific characteristics and corporate governance (CG) mechanisms concerned with Board of Directors (BOD) and Sharia Supervisory Board (SSB) on the levels of compliance with AAOIFI standards.
Findings
The paper finds that the average compliance level based on AAOIFI standards concerning the SSB is 68 per cent; corporate social responsibility (CSR) is 27 per cent; and presentation of financial statements (FSs) is 73 per cent. The aggregate disclosure based on the three indices is 56 per cent. The analysis also shows that size, existing Sharia-auditing department, age and CG of SSB are the main determinants of compliance levels.
Originality/value
The determinants of compliance with AAOIFI standards for IBs around the world have not been explored before, and therefore, this paper is the first of its kind to this issue.
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Ratna Wardhani and Yan Rahadian
Global palm oil production is growing rapidly, especially in Southeast Asia, with Indonesia and Malaysia as the biggest producers. Despite significant contributions to these…
Abstract
Purpose
Global palm oil production is growing rapidly, especially in Southeast Asia, with Indonesia and Malaysia as the biggest producers. Despite significant contributions to these countries’ economies, environmental and social aspects continue to be debated within this industry. The sustainability strategy is very important for the palm oil industry. This study aims to explore the sustainability strategy using six elements, namely, stakeholder engagement, governance and leadership, sustainability view and the economic, environmental and social strategies of Indonesian and Malaysian palm oil companies.
Design/methodology/approach
This study observes 21 Indonesian palm oil companies and 44 Malaysian palm oil companies from 2014 to 2018 with a total observation of 280 firm years. The methodology used in this study is a qualitative content analysis of six themes based on the sustainability strategy elements, which was further developed into 40 indicators. Content analysis is carried out on information published in annual reports and sustainability reports.
Findings
The study results indicate that stakeholder engagement, governance and leadership and strategic view of the palm oil companies in Indonesia and Malaysia are still likely to be weak. Palm oil companies have not demonstrated their focus on implementing economic, environmental and social strategies. Although the results indicate that there is a greater emphasis on environmental and social strategies than on economic issues, attention to both issues is still very low.
Practical implications
Palm oil companies need to integrate sustainability strategies in their business models and communicate them well to stakeholders to increase their competitive advantage in the palm oil industry. The government also needs to issue stricter rules and incentives to encourage companies to implement sustainability strategies.
Social implications
The study results provide implications for the communities around palm oil plantations to provide better social control so that companies can implement sustainability strategies in their business processes.
Originality/value
This study highlights the importance of sustainability practices integrated into palm oil companies’ business models, which have not been well implemented in the palm oil industry in the world’s largest producing countries.
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Mohammadreza Esmaeili Givi, Mohammad Karim Saberi, Mojtaba Talafidaryani, Mahdi Abdolhamid, Rahim Nikandish and Abbas Fattahi
The Journal of Intellectual Capital (JIC) celebrated its 20th anniversary in 2020. Therefore, the present study aims to provide a general overview of the history and key trends in…
Abstract
Purpose
The Journal of Intellectual Capital (JIC) celebrated its 20th anniversary in 2020. Therefore, the present study aims to provide a general overview of the history and key trends in this journal during 2000–2019.
Design/methodology/approach
Two types of citation and textual data during a 20-year journal period were retrieved from the Scopus database. The citation structures and contents were explored based on a combination of bibliometric analysis, altmetric analysis and text mining. The journal themes and trends of their changes were analyzed through citation bursts, mapping and topic modeling. To make a better comparison, the text mining process for the topic modeling of the IC field was performed in addition to the topic modeling of JIC.
Findings
Bibliometric analysis indicated that JIC has experienced a remarkable growth in terms of the number of publications and citations over the last 20 years. The results indicated that JIC plays a significant role among IC researchers. Additionally, a large number of researchers, institutes and countries have made contributions to this journal and cited its research papers. Altmetric analysis showed that JIC has been shared in different social media such as Twitter, Facebook, Wikipedia, Mendeley, Citeulike, news and blogs. Text mining abstract of JIC articles indicated that “measurement,” “financial performance” and “IC reporting” have the relative prevalence with increasing trends over the past 20 years. In addition, “research trends” and “national and international studies” had a stable trend with low thematic share.
Research limitations/implications
The findings have important implications for the JIC editorial team in order to make informed decisions about the further development of JIC as well as for IC researchers and practitioners to make more valuable contributions to the journal.
Originality/value
Using bibliometric analysis, altmetric analysis and text mining, this study provided a systematic and comprehensive analysis of JIC. The simultaneous use of these methods provides an interesting, unique and suitable capacity to analyze the journals by considering their various aspects.
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Anshul Saxena and Bikramjit Rishi
Artificial intelligence (AI) has profoundly reshaped financial decision-making, introducing a paradigm shift in how institutions and individuals navigate the complex finance…
Abstract
Purpose
Artificial intelligence (AI) has profoundly reshaped financial decision-making, introducing a paradigm shift in how institutions and individuals navigate the complex finance landscape. The study evaluates the significant impact of integrating advanced AI and large language models (LLMs) in financial decision analytics.
Design/methodology/approach
The study offers FinSageNet, a novel framework designed and tested to harness the potential of LLMs in financial decisions. The framework excels in handling and analyzing large volumes of numerical and textual data through advanced data mining techniques.
Findings
FinSageNet demonstrates exceptional text summarization capabilities, outperforming models like FLAN and GPT-3.5 in Rouge score metrics. The proposed model has shown more accuracy than generic models.
Originality/value
The study emphasizes the significance of consistently updating models and adopting a comprehensive approach to integrating AI into financial decisions. This study improves our understanding of how artificial intelligence transforms financial analytics and decision-making processes.
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Sufyan Sikander, Afshan Naseem, Asjad Shahzad, Muhammad Jawad Akhtar and Ali Salman
In recent years, especially after the COVID-19 pandemic, home textile production orders decreased significantly. This sudden drop in production has increased industry competition…
Abstract
Purpose
In recent years, especially after the COVID-19 pandemic, home textile production orders decreased significantly. This sudden drop in production has increased industry competition, making customer satisfaction more challenging. As a result, it has become imperative for the industry to deftly navigate such ongoing challenges.
Design/methodology/approach
This study examines textile production efficiency methodically. Customer requirements like quality, on-time delivery, better working conditions, cost-effectiveness and facility safety audits are understood first. Quality function deployment (QFD) turns client requirements into technical requirements. Prioritise and analyse risks using Monte Carlo simulation and Pareto charts. Consequently, experts and literature propose corrective measures, which are tested in a pilot run to see how they affect production.
Findings
QFD, define, measure, analyse, improve and control (DMAIC) and Monte Carlo simulation were used to reduce high-priority risks and meet client requirements in this study. The house of quality helped relate customers’ requirements and technical requirements. Monte Carlo simulation has also improved risk prioritisation by providing a flexible mathematical structure for identifying and managing the most important risks.
Originality/value
This study is novel in the way it applies this integrated approach to the understudied home textile sector. Unlike traditional DMAIC, this study introduces a novel matrix encompassing all defects. This study offers a data-driven approach to improve product quality, meet customer expectations and reduce prioritised risks in home textile manufacturing.
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Dheeraj Chandra and Dinesh Kumar
Delivering vaccines to the children who need them requires a supply chain that is efficient and effective. In most of the developing countries, however, the unknown and unresolved…
Abstract
Purpose
Delivering vaccines to the children who need them requires a supply chain that is efficient and effective. In most of the developing countries, however, the unknown and unresolved supply chain issues are causing inefficiencies in distributing vaccines. There is, therefore, a great need in such countries to recognize the issues that cause delays in vaccine delivery. With this purpose, the present study aims to identify and analyze the key issues in the supply chain of basic vaccines required to immunize children in developing countries.
Design/methodology/approach
Based on a field survey of three states of India, in-depth review of relevant literature and experts’ opinions, 25 key issues were recognized as factors of the vaccine supply chain (VSC) and categorized into five main domains. Using integrated interpretive structural modeling and fuzzy analytic network process approaches, the issues have been prioritized to determine their relative importance in the VSC. In addition, a sensitivity analysis has been performed to investigate the priority stability of the issues.
Findings
The results of the analysis show that among the five domains of VSC issues, the economic domain with a weight of 0.4262 is the most important domain, followed by the management (0.2672), operational (0.2222), environmental (0.0532) and social (0.0312).
Research limitations/implications
This study focuses on the prioritization of VSC issues; therefore, the results of the present study can provide direction to the decision-makers of immunization programs of developing countries in driving their efforts and resources on eliminating the most important obstacles to design successful vaccination programs.
Originality/value
To the authors’ knowledge, this paper is first to provide a direction to the decision-makers in identifying and managing important issues through the use of an analytical approach.