Martin Botha, Merwe Oberholzer and Susanna Levina Middelberg
The purpose of this paper is to investigate current practices of water governance disclosure in the food, beverage and tobacco industry and to determine whether the quality of…
Abstract
Purpose
The purpose of this paper is to investigate current practices of water governance disclosure in the food, beverage and tobacco industry and to determine whether the quality of disclosure has a positive association with integrated reporting (IR).
Design/methodology/approach
A water governance disclosure index was developed that used content analysis to code the latest standalone social, environmental and sustainability reports or integrated reports of 49 companies in the food, beverage and tobacco industry. The selected companies are listed on three indices, the ASX, JSE and DJSI. This was followed by quantitatively testing the association between IR and the quality of water governance disclosure, as measured against the qualitatively developed index.
Findings
It was found that the 18 IR companies’ water governance disclosure quality significantly outperformed the 31 companies in the non-IR group, with a calculated index score of 71.67% and 40.97%, respectively.
Research limitations/implications
The evidence indicates that IR is superior to non-IR water governance disclosure, and the study, therefore, contributes to the literature around the legitimacy theory by concluding that IR is supportive to companies to legitimise their being.
Originality/value
The originality of this paper stems from the comparison of water governance disclosures between IR and non-IR firms. Considering that IR preparers outperformed companies in the non-IR group could provide insights to academics, regulators and reporting organisations that IR could be used to enhance water governance disclosure.
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Martin Botha and Rossouw von Solms
A survey recently completed by the Computer Security Institute and the Federal Bureau of Investigation revealed that corporations, banks, and governments all face a growing threat…
Abstract
A survey recently completed by the Computer Security Institute and the Federal Bureau of Investigation revealed that corporations, banks, and governments all face a growing threat from computer crime, and in particular computer hacking. The computer hacking activities caused well over $100 million in losses last year in the USA and the trend toward professional computer crime, such as computer hacking, is on the rise. Different methods are currently used to control the computer crime problem, for example, to control the access to and from a network by implementing a firewall. As the survey highlighted, most of these methods are inefficient. New means and ways which will minimise and control the hacking problem must therefore continuously be researched and defined. This paper will propose a method, based on trend analysis, that could be utilized to minimise and control the hacking problem in an organisation.
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Martin Botha and Rossouw von Solms
A survey recently completed by the Computer Security Institute (CSI) and the Federal Bureau of Investigation (FBI) revealed that corporations, banks, and governments all face a…
Abstract
A survey recently completed by the Computer Security Institute (CSI) and the Federal Bureau of Investigation (FBI) revealed that corporations, banks, and governments all face a growing threat from computer crime, and in particular computer hacking. Computer hacking activities caused well over US$100 million in losses last year in the USA and the trend toward professional computer crime, such as computer hacking, is on the rise. Different methods are currently used to control the computer crime problem, for example, by controling access to and from a network by implementing a firewall. As the survey highlighted, most of these methods are insufficient. New means and ways which will minimise and control the hacking problem must therefore continuously be researched and defined. Proposes a method, using trend analysis, that could be utilized to minimise and control the hacking problem in an organisation.
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The term neurodiversity is used to discuss human neurological variation, differences in human cognition, and a social movement that aims to change the way that society views and…
Abstract
The term neurodiversity is used to discuss human neurological variation, differences in human cognition, and a social movement that aims to change the way that society views and responds to people who are neurodivergent. While the cognitive differences associated with autism are often discussed in terms of deficits, in recent years autistic autism researchers have been reframing autistic cognition from a neurodiversity-affirming lens that illuminates autistic strengths. Based on characteristics of autistic cognition from a neurodiversity-affirming perspective, this chapter describes neurodiversity-affirming autistic social entrepreneurship and systems thinking approaches and argues that all autistic-owned and -led businesses that align with the mission of the neurodiversity movement are by definition social enterprises. It is hoped that this chapter will assist in reframing autistic cognition from its current deficit conception and encourage the development of business support services that are more appropriate for autistic social entrepreneurs.
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Amon Bagonza, Yan Chen and Frederik Rech
The purpose of this study is to investigate the mediating impact of integrated reporting on the relationship between audit quality and market reactions in Africa using South…
Abstract
Purpose
The purpose of this study is to investigate the mediating impact of integrated reporting on the relationship between audit quality and market reactions in Africa using South Africa as a sample.
Design/methodology/approach
The study sample size consists of 119 firms listed on the Johannesburg Stock Exchange. The study was carried out for the period 2011–2019. Market reactions were proxy by share price and adjusted market returns. The authors controlled for the effects of market reactions by using other firm specifics like operating income, assets, leverage and return on assets and thereafter carried out robustness checks included under additional analysis.
Findings
Results from the study showed that integrated reporting partially mediates the relationship between audit quality and market reactions. Moreover, audit quality has a positive significant impact on market reactions in the form of the share price. The results were obtained in addition to a robustness check using adjusted market returns as a proxy for market reactions.
Practical implications
Regulators and standard setters in other countries should make integrated reporting mandatory. This study not only informs the public and investors about the organization’s business performance but also reveals auditor assurances that enchase market confidence in the company.
Social implications
Exploring the mediating impact of integrated reporting on the relationship between audit quality and market reactions yields valuable insights. Integrated reporting, which combines financial and non-financial information, influences how investors perceive and react to audit quality. Understanding this interplay could shed light on the broader implications for corporate transparency and accountability.
Originality/value
The authors are the first to conduct such a study in an emerging economy. Hence, the authors used integrated reporting as a new variable in the study of audit quality and market reactions. Furthermore, the authors used adjusted market returns under robustness checks to check if audit quality has an impact on market reactions.
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In this chapter, I suggest that institutional guidelines and principles for conducting ethical research within Indigenous and cross-cultural contexts (see for example, the…
Abstract
In this chapter, I suggest that institutional guidelines and principles for conducting ethical research within Indigenous and cross-cultural contexts (see for example, the Australian Institute of Aboriginal and Torres Strait Islander Studies Guidelines for Ethical Research in Indigenous Studies, 2012) may not, in themselves be enough to promote the ethical practices nor lead to innovative outcomes if the fundamental premises of Western research in Indigenous contexts remain the same. Alternatively, valuing and applying Indigenous conceptions of Being, relationality and knowing when engaging with Indigenous participants and also, within actual procedures of research may lead to greater ethical know-how and a deeper understanding of how Indigenous modes of knowledge production can extend the frontiers of knowledge to solve real world problems. Such possibilities are predicated on recognising the limitations of our own epistemologies and ontologies and addressing the question of how we might refigure the role and positioning of ‘outsider’ researchers in ways that imbed, more self-reflexive and culturally appropriate modes of engagement and the application of Indigenous notions of Being, knowing and doing into research procedures to enhance the impact and benefits of research both within and beyond Indigenous communities.
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Lyndsey Middleton and Hazel Hall
Organisational culture and leadership, employee skills and aptitudes, access to resources, and training are regularly cited as important determinants of the development of…
Abstract
Purpose
Organisational culture and leadership, employee skills and aptitudes, access to resources, and training are regularly cited as important determinants of the development of innovative work behaviour (IWB). The purpose of the work reported in this paper was to investigate a further set of possible determinants of the development of IWB: those that are information-related.
Design/methodology/approach
A mixed methods approach was adopted. Quantitative and qualitative data were collected by questionnaire, interview and focus groups in three large public sector case study organisations in Scotland, Finland and England.
Findings
A set of information-related determinants of the development of IWB is evidenced, adding to the list of determinants that are already well documented. Notably workplace information literacy (IL) appears to furnish a bridge between determinants of the development of IWB and workplace learning.
Originality/value
That information-related determinants may be valuable to the development of IWB has not previously merited specific consideration, nor been recognised, in the wider IWB literature. The identification of these determinants in this research should encourage researchers and professionals beyond the domain of information science to pay serious attention to IL. This is particularly important in respect of the role of workplace IL in processes that lead to new knowledge creation and innovation.
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Karolina Doulougeri, Antoine van den Beemt, Jan D. Vermunt, Michael Bots and Gunter Bombaerts
Challenge-based learning (CBL) is a trending educational concept in engineering education. The literature suggests that there is a growing variety in CBL implementations, stemming…
Abstract
Challenge-based learning (CBL) is a trending educational concept in engineering education. The literature suggests that there is a growing variety in CBL implementations, stemming from the flexible and abstract definition of CBL that is shaped by teachers' perceptions. The chapter discusses how the CBL concept has been developed at Eindhoven University of Technology and describes the development and use of two educational resources aimed to facilitate conceptualization, design, and research of CBL for curriculum designers and teachers. The first resource is a set of CBL design principles for framing the variety of CBL and providing teachers with advice about how to develop CBL courses within an overall CBL curriculum. The second resource is a curriculum-mapping instrument called the CBL compass, which aims at mapping CBL initiatives and identifying gaps, overlaps, and misalignments in CBL implementation at a curriculum level. Both CBL design principles and the CBL compass have been developed by combining insights from theory and practical examples of CBL at TU/e into a higher order model of vision, teaching and learning, and support. We discuss the two educational instruments and showcase their application in the Eindhoven Engineering Education (E3) program, and we discuss preliminary findings and insights. The chapter concludes with recommendations for future practice and research.
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The purpose of this paper is to fill the gap in the literature by focusing on the profile and loyalty of visitors to a literary arts festival in South Africa. In addition, this…
Abstract
Purpose
The purpose of this paper is to fill the gap in the literature by focusing on the profile and loyalty of visitors to a literary arts festival in South Africa. In addition, this research advocates that festivals can influence visitors’ supplementary behavioural intentions and actions beyond loyalty in the form of literary arts appreciation, purchases and tourism.
Design/methodology/approach
A visitor survey was conducted at one of the oldest literary arts festivals in the country where a total of 391 completed self-administered questionnaires were obtained. The statistical analyses comprised three factor analyses (motives to attend the festival, satisfaction with the festival offering elements and behavioural intentions) as well as structural equation modelling, to establish the relationship between the motives, evaluation of the “festivalscapes”, behavioural intentions and loyalty.
Findings
The findings confirmed that literary arts festival loyalty is the principle behavioural intention that will occur after attending a literary arts festival. However, the results demonstrated that literary arts festivals also have the potential to increase and stimulate supplementary behavioural intentions in the form of greater awareness of the arts, increased purchasing behaviour of literary works, increased travel to support the literary arts and greater personal involvement.
Practical implications
Festivals, irrespective of the art form that they showcase, therefore, play a significant role in encouraging and increasing purchasing behaviour, which is vital to the viability and continuation of the arts industry.
Originality/value
This is one of the first studies to research the literary arts festival market in South Africa, thereby making a distinct contribution by expanding the literature on the needs of this neglected market and the aspects that influence loyalty to these types of festivals.
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– The purpose of this paper is to gauge the knowledge of the university leaders at the Durban University of Technology on transformation.
Abstract
Purpose
The purpose of this paper is to gauge the knowledge of the university leaders at the Durban University of Technology on transformation.
Design/methodology/approach
This study uses both quantitative and qualitative approaches guided by a structured survey questionnaire and in-depth interviews with the university leaders. The questionnaires generated the reliability coefficient α of 0.947, indicating a high degree of acceptance and consistency of the results.
Findings
The study findings reveal the highest percentage of 70 per cent regarding the belief that transformation refers to restructuring the institution more than commonly anticipated variables such as race (56 per cent) and redressing the past injustices (59 per cent).
Research limitations/implications
The limitation of the study was the scarcity of published material on the sub-dimensions of the study of transformation (transformation as referring to attracting qualified employees). Another limitation which was observed included the paucity of data regarding discipline and knowledge of transformation variables.
Practical implications
This study suggests transformation in higher education institutions is defined through internal (operational and core) and external factors with a direct influence.
Originality/value
This paper could potentially enrich the meaning of transformation, derived from the context and experience of South Africa.