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Article
Publication date: 20 September 2024

Hans-Joachim Schramm and Michael Lehner

Carbon emissions commonly serve as an indicator for environmental friendliness, and so more and more carbon emission calculators (CECs) are offered that allow an estimation of the…

407

Abstract

Purpose

Carbon emissions commonly serve as an indicator for environmental friendliness, and so more and more carbon emission calculators (CECs) are offered that allow an estimation of the environmental footprint of freight transport operations. Unfortunately, their exact measurement is challenging due to the availability or poor quality of necessary input data and a multitude of possible calculation methods that may result in highly inaccurate to very misleading figures.

Design/methodology/approach

A structured online search was conducted to identify suitable online carbon emission calculators (OCECs) for further assessment in the form of a benchmark case that includes different modes of transport from road and rail to air and sea between China and Europe. Further comparison resulted in a ranking of OCECs along the categories of transparency (routing system, data sources and calculation method), completeness (input options) and accuracy (data output).

Findings

Different predefined inputs and calculation methods employed by the OCECs assessed inevitably result in a wide spread of more or less reliable carbon footprint measurement results.

Practical implications

All potential users of CECs, including policymakers, actors from the transport industry and other stakeholders, are well advised to question greenhouse gas (GHG) emission statements that are not backed by transparent procedures and internationally recognized calculation standards.

Originality/value

This study, including a benchmark case and a ranking, offers a guideline for potential users of CEC to avoid major pitfalls coming along with the present carbon footprint measurement of freight transport operations.

Details

International Journal of Physical Distribution & Logistics Management, vol. 54 no. 11
Type: Research Article
ISSN: 0960-0035

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Book part
Publication date: 19 October 2016

Michael Watts

Using the case of the Deepwater Horizon blowout in the Gulf of Mexico in 2010, I argue that the catastrophe was less an example of a low probability-high catastrophe event than an…

Abstract

Using the case of the Deepwater Horizon blowout in the Gulf of Mexico in 2010, I argue that the catastrophe was less an example of a low probability-high catastrophe event than an instance of socially produced risks and insecurities associated with deepwater oil and gas production during the neoliberal period after 1980. The disaster exposes the deadly intersection of the aggressive enclosure of a new technologically risky resource frontier (the deepwater continental shelf) with what I call a frontier of neoliberalized risk, a lethal product of cut-throat corporate cost-cutting, the collapse of government oversight and regulatory authority and the deepening financialization and securitization of the oil market. These two local pockets of socially produced risk and wrecklessness have come to exceed the capabilities of what passes as risk management and energy security. In this sense, the Deepwater Horizon disaster was produced by a set of structural conditions, a sort of rogue capitalism, not unlike those which precipitated the financial meltdown of 2008. The forms of accumulation unleashed in the Gulf of Mexico over three decades rendered a high-risk enterprise yet more risky, all the while accumulating insecurities and radical uncertainties which made the likelihood of a Deepwater Horizon type disaster highly overdetermined.

Details

Risking Capitalism
Type: Book
ISBN: 978-1-78635-235-4

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Article
Publication date: 7 June 2013

Michael Altmann, Sophie Eisenreich, Daniela Lehner, Stefanie Moser, Tobias Neidl, Valentina Rüscher and Thilo Vogeler

On the educational level, this paper aims to show a practical case of dialogic web‐based learning. It has provided a consensus during a web‐based negotiation game between four…

2814

Abstract

Purpose

On the educational level, this paper aims to show a practical case of dialogic web‐based learning. It has provided a consensus during a web‐based negotiation game between four different parties on poverty and inequality. On a multicultural level, this paper seeks to offer diverse cultures of argumentation on global poverty.

Design/methodology/approach

The methodology is a web‐based and real life negotiation game, namely “Surfing Global Change” which includes structured online review processes on literature‐based research and reflection.

Findings

The paper provides the consensus of four different parties on global development and poverty, and a new system of scaling development based on democratic decisions through a round table for all countries from the global north and the global south.

Research limitations/implications

The presented dialog and consensus‐finding process concentrates on poverty and inequality from the point of view of the G‐8, NGOs, the global rich and the global poor.

Originality/value

This research, based on literature, is formed through a dialog and consensus finding between four different parties (G‐8, NGOs, the rich and the poor).

Details

Multicultural Education & Technology Journal, vol. 7 no. 2/3
Type: Research Article
ISSN: 1750-497X

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Article
Publication date: 9 November 2015

Lisa Maria Falschlunger, Christoph Eisl, Heimo Losbichler and Andreas Michael Greil

Graphs are powerful tools which affect a reader’s impression and decision making. However, graphs in annual reports have a long tradition of being designed in order to give a more…

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Abstract

Purpose

Graphs are powerful tools which affect a reader’s impression and decision making. However, graphs in annual reports have a long tradition of being designed in order to give a more favourable impression of the company’s performance. The purpose of this paper is to add to the understanding of how large listed companies in Europe choose to use and misuse graphical representation.

Design/methodology/approach

This comprehensive study investigates annual reports of the top 50 European companies listed in the fortune 500 index. Company reports are analysed over a period of seven years resulting in 4,683 graphs. The authors investigate the development of the three major areas of impression management – selectivity, graphical measurement distortion and presentational enhancement – individually by company as well as collectively for the entire sample.

Findings

The main findings are that topics displayed, and how they are presented, significantly change over time and that graphs are much more likely to exaggerate positive trends than to understate them. Additionally, it can be found that longer time sequences (greater than five years) almost exclusively depict favourable trends (86 per cent) and graphical measurement distortions are applied on purpose for both key financial variables (KFV) as well as for non-KFV (around 30 per cent in all years).

Research limitations/implications

The sample for this study are the biggest 50 companies in Europe. It is not clear, if these companies are a representative sample for all publicly traded companies in Europe. Further research is needed regarding small and medium size companies.

Practical implications

The findings show that companies primarily produce graphs in order to influence the perception of their stakeholders rather than to display the topics in accordance with the “true and fair view” principle that is requested by the IASB. However, standard setters like the IASB or the FASB have not yet released any particular information on how to use graphs correctly and avoid misleading information. This study should provide a solid base for further discussions in this regard as companies still use graphs to give a favourable impression of the company and deliberately misuse them in order to achieve this aim.

Originality/value

This study contributes to the research field of impression management by answering the quest for more longitudinal studies and offers an extended focus while examining not only KFV but all variables depicted in annual reports.

Details

Journal of Applied Accounting Research, vol. 16 no. 3
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 8 February 2021

Alexander Serenko

The purpose of this study is to conduct a structured literature review of scientometric research of the knowledge management (KM) discipline for the 2012–2019 time period.

1651

Abstract

Purpose

The purpose of this study is to conduct a structured literature review of scientometric research of the knowledge management (KM) discipline for the 2012–2019 time period.

Design/methodology/approach

A total of 175 scientometric studies of the KM discipline were identified and analyzed.

Findings

Scientometric KM research has entered the maturity stage: its volume has been growing, reaching six publications per month in 2019. Scientometric KM research has become highly specialized, which explains many inconsistent findings, and the interests of scientometric KM researchers and their preferred inquiry methods have changed over time. There is a dangerous trend toward a monopoly of the scholarly publishing market which affects researchers’ behavior. To create a list of keywords for database searches, scientometric KM scholars should rely on the formal KM keyword classification schemes, and KM-centric peer-reviewed journals should continue welcoming manuscripts on scientometric topics.

Practical implications

Stakeholders should realize that the KM discipline may successfully exist as a cluster of divergent schools of thought under an overarching KM umbrella and that the notion of intradisciplinary cohesion and consistency should be abandoned. Journal of Knowledge Management is unanimously recognized as a leading KM journal, but KM researchers should not limit their focus to the body of knowledge documented in the KM-centric publication forums. The top six most productive countries are the USA, the UK, Taiwan, Canada, Australia and China. There is a need for knowledge brokers that may deliver the KM academic body of knowledge to practitioners.

Originality/value

This is the most comprehensive, up-to-date analysis of the KM discipline.

Details

Journal of Knowledge Management, vol. 25 no. 8
Type: Research Article
ISSN: 1367-3270

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Book part
Publication date: 8 November 2010

Aneta Hryckiewicz and Oskar Kowalewski

In recent years, foreign banks have significantly expanded their presence in many emerging countries. In our study, we use panel data to examine the economic determinants of…

Abstract

In recent years, foreign banks have significantly expanded their presence in many emerging countries. In our study, we use panel data to examine the economic determinants of foreign banks’ entry modes into emerging European countries during the period from 1994 to 2008. Our results suggest that a parent bank's choice of an organizational structure is a function of its strategic plans in the region and the countries’ characteristics. After further consideration of the financial crisis of 2007–2010, we find that as a result, parent banks tend to behave differently toward their foreign affiliates depending on its organizational structure. Our findings suggest that these differences are especially observable during periods of economic expansion and home financial distress.

Details

International Banking in the New Era: Post-Crisis Challenges and Opportunities
Type: Book
ISBN: 978-1-84950-913-8

Available. Content available
Book part
Publication date: 20 July 2016

Free Access. Free Access

Abstract

Details

International Perspectives on Crowdfunding
Type: Book
ISBN: 978-1-78560-315-0

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Article
Publication date: 13 July 2020

Demetris Vrontis, Michael Christofi, Enrico Battisti and Elvira Anna Graziano

This paper explores knowledge sharing (KS) and intellectual capital (IC) impacts on the success rate of equity crowdfunding (EC) campaigns in the Italian market, which represents…

1424

Abstract

Purpose

This paper explores knowledge sharing (KS) and intellectual capital (IC) impacts on the success rate of equity crowdfunding (EC) campaigns in the Italian market, which represents a new model for financing entrepreneurial initiatives.

Design/methodology/approach

The relation between KS, IC and the success rate of EC campaigns is analysed with a panel regression that measures IC through the value added intellectual coefficient. Social network analysis is used to measure KS in the users' network on Twitter for EC campaigning. Specifically, the authors consider the information users exchange on social networks as a proxy of KS and identify the hubs influencing information dissemination, the size and strength of networks for each EC campaign. Finally, the success rate of EC campaigns is a ratio of the number of positive campaigns to the total number of campaigns for each platform.

Findings

The success rate of EC campaigns is positively related to IC and significantly and positively related to the number of connections the EC platforms have.

Practical implications

The positive relationship between the hub role of social network platforms and the success of EC campaigns provides an important signal to crowdfunding operators. As more potential investors focus on an EC campaign, a bandwagon effect could involve uninformed investors. This result is crucial in order to better understand how social media activity affects crowdfunding success.

Originality/value

Although the literature has examined the impact of KS on general firm performance and the mediating role of intellectual capital, no prior studies have examined the impacts of KS and IC on the success rate of EC campaigns in a specific market.

Details

Journal of Intellectual Capital, vol. 22 no. 1
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 15 August 2016

Kevin McDonough

50

Abstract

Details

Reference Reviews, vol. 30 no. 6
Type: Research Article
ISSN: 0950-4125

Keywords

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Book part
Publication date: 28 March 2022

Babajide Oyewo, Vincent Tawiah and Abdulrasheed Zakari

This chapter investigates the relevance of sustainability accounting practice (SAP) in the actualisation of the United Nations (UN) sustainable development goals (SDGs) 2030…

Abstract

This chapter investigates the relevance of sustainability accounting practice (SAP) in the actualisation of the United Nations (UN) sustainable development goals (SDGs) 2030. Whilst the SDGs appear general, broad and far-reaching, the sustainable development agenda (SDA) impliedly places responsibilities on member nations to evolve strategies that will ensure the achievement of the SDGs in their respective countries in accordance with national circumstances and peculiar challenges. This brings to bear the need to consider measures to translate the SDGs to realities, especially in developing countries. We use a structured questionnaire to collect data on the application of SAP from publicly listed manufacturing companies in Nigeria. Secondary data on economic performance were obtained from the annual reports of companies for 5 years (2014–2018). Structural Equation Modelling and Mann-Whitney test were applied to analyse data. Result suggests that whilst the implementation level of SAP by companies is generally moderate, internalities/‘pull factors’ such as market orientation and deliberate strategy formulation significantly determine the sophistication level of SAP. The insignificant effect of the externalities/‘push factors’ (i.e. environmental uncertainty, structure of ownership and control, and intensity of competition) on SAP suggests that external pressure on companies to implement sustainability initiatives is weak. We also find that extensive usage of SAP can sustain economic performance in the long run. The chapter provides empirical evidence that manufacturing companies extensively implementing SATs can sustain economic performance and would likely have enough economic resources to implement some initiatives that are fundamental to the actualisation of the SDGs 2030. The chapter contributes to the sparse literature on sustainability practice in developing countries, and incrementally adds to knowledge on the factors driving SAP in a jurisdiction characterised by lax regulatory framework and weak institutional apparatus on sustainability. As evident in our findings, SAP engenders sustainable economic performance.

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