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Book part
Publication date: 23 September 2019

Edin Ibrahimefendic and Randal Joy Thompson

Bosnia-Herzegovina has recovered slowly from the war of 1992–1995 partly due to the fact that the Dayton Accord that ended the war created a consociational state segmented by the…

Abstract

Bosnia-Herzegovina has recovered slowly from the war of 1992–1995 partly due to the fact that the Dayton Accord that ended the war created a consociational state segmented by the three majority ethnic and religious groups, the Bosniaks, the Serbs, and the Croats. These “constituent peoples” live in divided spaces, rule the country separately, and have not yet reconciled their differences, impeding the creation of national identity. Women’s nongovernmental organizations (NGOs) and women peacemakers are working toward reconciliation and peace through the construction of an alternative narrative to that of the government’s and creating an increasingly influential civil society. These NGOs, comprised of women “victims” who became “empowered leaders,” are fostering reconciliation and peace through the promotion of the human rights of five groups: (1) deceased victims of the war; (2) surviving victims of the war; (3) minority groups; (4) marginalized groups; and (5) women. By the construction of liminal space through civic art, psychosocial healing, and political action, these groups are creating a new future and building the momentum to push the country forward to a reintegrated society. Leadership of the groups is dispersed throughout the country and comprised of many ethnic groups who collaborate to meet the needs and demands of their followers, who, in effect, have created the leaders and lead inclusively with them. The chapter provides an interesting study of the power of women, who turned victimhood into social action, to build a grassroots civil society that is fostering reconciliation and peace.

Details

Peace, Reconciliation and Social Justice Leadership in the 21st Century
Type: Book
ISBN: 978-1-83867-193-8

Keywords

Article
Publication date: 1 October 2005

B.J. Henz, K.K. Tamma, R.V. Mohan and N.D. Ngo

The purpose of the present paper is to describe the modeling, analysis and simulations for the resin transfer molding (RTM), manufacturing process with particular emphasis on the…

Abstract

Purpose

The purpose of the present paper is to describe the modeling, analysis and simulations for the resin transfer molding (RTM), manufacturing process with particular emphasis on the sensitivity analysis for non‐isothermal applications.

Design/methodology/approach

For the manufacturing of advanced composites via RTM, besides the tracking of the resin flow fronts through a porous fiber perform, the heat transfer and the resin cure kinetics play an important role. The computational modeling is coupled multi‐disciplinary problem of flow‐thermal‐cure. The paper describes the so‐called continuous sensitivity formulation via the finite element method for this multi‐disciplinary problem for process modeling of composites manufactured by RTM to predict, analyze and optimize the manufacturing process.

Findings

Illustrative numerical examples are presented for two sample problems which include examination of sensitivity parameters for the case of material and geometric properties, and boundary conditions including fill time sensitivity analysis. The results indicate that the proposed formulations serve a useful role for the design and optimization of the RTM manufacturing process, thereby, avoiding heuristic trial‐and‐error methods.

Research limitations/implications

The paper restricts attention to constant properties and extensions to non‐linear thermophysical properties will serve as an added benefit.

Practical implications

The present efforts significantly impact the design/optimization process in the process modeling of composites manufactured by RTM.

Originality/value

To the authors' knowledge, this is the first time that continuous sensitivity analysis is done for non‐isothermal considerations in RTM.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 15 no. 7
Type: Research Article
ISSN: 0961-5539

Keywords

Book part
Publication date: 13 March 2023

Rahul Kumar, Soumya Guha Deb and Shubhadeep Mukherjee

Nonperforming assets in any banking system have stressed the economic health of nations. Resultantly, literature has given considerable impetus to predict failures and bankruptcy…

Abstract

Nonperforming assets in any banking system have stressed the economic health of nations. Resultantly, literature has given considerable impetus to predict failures and bankruptcy. Past studies have focused on the outcome of failures, while, there is a dearth of studies focusing on ongoing firms in bad shape. We plug this gap and attempt to identify underlying communication patterns for firms witnessing prolonged underperformance. Using text mining, we extract and analyze semantic, linguistic, emotional, and sentiment-based features in non-numeric communication channels of these poor-performing firms and their peers. These uncovered patterns highlight the use of vocabulary and tone of communication, in correspondence to their financial well-being. Furthermore, using such patterns, we deploy various Machine Learning algorithms to identify loser firm(s) way ahead in time. We observe promising accuracy over a time window of five years. Such early warning signals can be of critical importance to various stakeholders of a firm. Exploration of writing style-related features for any firm would help its investors, lending agencies to assess the likelihood of future underperformance. Firm management can use them to take suitable precautionary measures and preempt the future possibility of distress. While investors and lenders can be benefitted from this incremental information to identify the likelihood of future failures.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80455-798-3

Keywords

Article
Publication date: 8 September 2015

Yaffa Moskovich and Adi Binhas

– The purpose of this paper is to study the NGOs in the immigration field as a counterculture working simultaneously with and against the establishment.

Abstract

Purpose

The purpose of this paper is to study the NGOs in the immigration field as a counterculture working simultaneously with and against the establishment.

Design/methodology/approach

Case study approach using interviews and documents analysis.

Findings

This paper studies the cultural features of three civil associations, interested in promoting social welfare for immigrants. These NGOs challenge the Israeli government when it violates human rights. This conflict takes place in the courts, the Knesset (parliament), governmental agencies, the media, and sometimes in the streets. The three NGOs use a variety of political strategies: both collaborating with governmental agencies, while simultaneously fighting against the government authorities. The cultural features of the immigrant NGOs are primarily left-wing, with socialist principles. The organizational culture of this association can be identified as a counterculture, opposing the dominant Israeli right-wing capitalist culture.

Practical implications

This research can demonstrate how NGOs can use tactics to achieve a high level of success for the underprivileged population.

Originality/value

This case study is unusual in that it suggests the NGOs are a sophisticated counterculture, with activists knowing how to operate concurrently with and against official authorities. The duality of the political cultural behavior of the NGOs’ social movement is a notable phenomenon of counterculture in the political arena and expands the definition of counterculture.

Details

International Journal of Sociology and Social Policy, vol. 35 no. 9/10
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 23 October 2024

Thanh Huong Nguyen and Phuong Thi Thuy Nguyen

This paper aims to assess the role of CEOs with military experience in shaping corporate outcomes in Vietnam and provide new insights into how these unique backgrounds influence…

Abstract

Purpose

This paper aims to assess the role of CEOs with military experience in shaping corporate outcomes in Vietnam and provide new insights into how these unique backgrounds influence corporate financial decisions and firm performance within the specific context of an emerging market.

Design/methodology/approach

This study uses a comprehensive data set of 323 non-financial firms listed in Vietnam over 2013–2021 to examine the association between military-experienced CEOs and corporate outcomes. The authors apply propensity-score matching analysis to address potential endogeneity issues and use 2SLS estimation to show the mechanisms through which military CEOs affect firm performance.

Findings

The authors find that firms led by CEOs with military backgrounds outperform their counterparts lacking this experience. Furthermore, the findings indicate that firms helmed by military-experienced CEOs tend to make more investments and maintain lower (higher) short-term (long-term) debt levels.

Practical implications

This study provides additional evidence on the influence of military CEOs on corporate outcomes, particularly in the context of an emerging market. It underscores the positive effects of skills acquired during military service on veterans’ civilian careers, particularly in business leadership roles. The findings are valuable for managers contemplating the recruitment of veterans, highlighting the potential advantages these individuals can bring to a company. Additionally, the results may inspire younger individuals to consider military training as a means to develop valuable characteristics that can enhance their personal and professional development.

Originality/value

The authors have observed the notable success in firms led by CEOs with military backgrounds since Vietnam’s renovation period in the 1980s. Yet, to the best of the authors’ knowledge, research on the influence of military-experienced CEOs in Vietnam remains scarce. This study is the first pioneering in shedding light on the diverse contributions of soldiers to the development of the Vietnamese economy.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 29 November 2023

Ines Kateb and Mouna Youssef

This paper aims to investigate the impact of audit mechanisms on earnings management (EM) practices in listed Saudi Arabian companies. Specifically, it examines the association…

Abstract

Purpose

This paper aims to investigate the impact of audit mechanisms on earnings management (EM) practices in listed Saudi Arabian companies. Specifically, it examines the association between audit committee (AC) characteristics, external audit quality and EM before and after the revision of Saudi Regulations on Corporate Governance (SRCGs) in 2017.

Design/methodology/approach

The study analyzes a data set comprising 135 Saudi-listed companies observed from 2013 to 2020. EM practices are measured using the absolute value of discretionary accruals, and external audit quality is assessed by the involvement of BIG 4 auditors. The authors also consider four variables to gauge AC characteristics: independence, size, meeting frequency and expertise. To test the hypotheses, the authors use multivariate regression on panel data.

Findings

The findings provide robust evidence regarding the impact of audit mechanisms on EM practices. The presence of accounting and finance experts within the AC is shown to have a substantial and statistically significant effect in reducing EM practices. Similarly, AC independence demonstrates a negative association with EM after the implementation of the SRCGs 2017. However, the study does not uncover any statistically significant impact of AC size and meeting frequency on EM practices. Moreover, the research highlights a noteworthy positive relationship between EM practices and engagement with BIG 4 audit firms before the SRCGs 2017. However, this relationship ceases to exist following the regulatory amendment.

Practical implications

The practical implications of this research are significant for policymakers and companies operating in Saudi Arabia, as well as for practitioners and auditors working in the region. The findings underscore the importance of high-quality auditing work to prevent EM practices and promote transparent financial reporting. The study recommends increasing the number of independent members and financial experts on the AC, as well as rigorous monitoring of AC size and meetings. It also emphasizes the need for compliance with governance regulations to focus on effective monitoring of the AC rather than mere fulfillment of requirements.

Originality/value

The study enhances the existing literature on the effectiveness of ACs and external audit quality in mitigating EM by providing evidence from a unique and Islamic context that has not been extensively studied before. This can help in validating or challenging the findings of previous studies and provide a more comprehensive understanding of the factors that impact EM in different contexts.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 1 June 2003

B.J. Henz, K.K. Tamma, R. Kanapady, N.D. Ngo and P.W. Chung

The resin transfer molding process for composites manufacturing consists of either of two considerations, namely, the fluid flow analysis through a porous fiber preform where the…

1003

Abstract

The resin transfer molding process for composites manufacturing consists of either of two considerations, namely, the fluid flow analysis through a porous fiber preform where the location of the flow front is of fundamental importance, and the combined flow/heat transfer/cure analysis. In this paper, the continuous sensitivity formulations are developed for the process modeling of composites manufactured by RTM to predict, analyze, and optimize the manufacturing process. Attention is focused here on developments for isothermal flow simulations, and various illustrative examples are presented for sensitivity analysis of practical applications which help serve as a design tool in the process modeling stages.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 13 no. 4
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 2 March 2010

Farid Shirazi

The purpose of this paper is to investigate the effect of internet filtering, and its impact on marginalized groups including non‐governmental organizations, female activists…

1750

Abstract

Purpose

The purpose of this paper is to investigate the effect of internet filtering, and its impact on marginalized groups including non‐governmental organizations, female activists, ethnic, and religious minorities, the younger generation and the increase of the digital divide in Iran.

Design/methodology/approach

The paper raises two main questions: to what extent do information and communications technologies (ICTs) and in particular, the internet, promote freedom of speech, and gender equality in Iran? What is the impact of state censorship and ICT filtering on these activities? To answer these research questions, the author uses narratives of the internet's usage along with a comparison study with other Middle Eastern countries to analyze the impact of ICTs on citizen's freedom of expression.

Findings

The paper argues that restrictions imposed on ICT tools and services by the Government of Iran which has been claimed to protect country's national security against the corruption and immorality imposed by Western countries not only affect the expansion of ICTs negatively but also civil liberties – thus increasing the digital divide internally, regionally, as well as on a global scale.

Research limitations/implications

Albeit this research is limited to the case study of Iran, the author believes that lessens learned from the Iran's case study can be applied to other Islamic countries and in particular countries located in the Middle East region.

Practical implications

ICT tools and services such as the internet and short message service are effective emancipatory media for citizens' participation and mobilization in democratic processes.

Originality/value

This paper contributes to the existing knowledge and understanding of the impact of ICTs on freedom and democracy.

Details

Journal of Information, Communication and Ethics in Society, vol. 8 no. 1
Type: Research Article
ISSN: 1477-996X

Keywords

Book part
Publication date: 4 August 2021

Puja Minni and Jyotsna Jha

Building a quality teaching force depends fundamentally upon attracting suitable candidates into teaching. This translates into transparent and clear policies and procedures for…

Abstract

Building a quality teaching force depends fundamentally upon attracting suitable candidates into teaching. This translates into transparent and clear policies and procedures for recruitment and transfers. Teacher recruitment and transfer are significant aspects of teacher management in Indian states because of the size and the differences that exist in different locations, in terms of facilities including access to health care services, higher educational institutions, and also transport and mobility. The presence or absence of these facilities and services determine the perceived quality for teachers, especially as it also determines their and the family members’ (including spouse and children) ability to access education, health care, or job market. This makes the recruitment and transfer policy a critical aspect of teacher management that contributes significantly to the motivation and job satisfaction of the teacher. Karnataka was able to make progress on designing and implementing transparent and effective teacher recruitment and transfer policies and move away from a system plagued by the weaknesses exhibited by other states. This chapter undertakes a historical analysis of teacher recruitment and transfers in the state, examines the determinants that led to current policies and an examination of the on-going changes since the policy was first introduced. Using Karnataka’s example, it argues that effective and efficient teacher management systems can lead to better teacher quality.

Details

Building Teacher Quality in India: Examining Policy Frameworks and Implementation Outcomes
Type: Book
ISBN: 978-1-80071-903-3

Keywords

Book part
Publication date: 1 March 2022

Peterson K. Ozili

Purpose: This chapter looks specifically at the sources of economic policy uncertainty in Nigeria, and discusses their impact on the Nigerian economy while drawing implications

Abstract

Purpose: This chapter looks specifically at the sources of economic policy uncertainty in Nigeria, and discusses their impact on the Nigerian economy while drawing implications for Africa. It identifies factors that transmit uncertainty in economic policy in Nigeria and draw implications for other African countries.

Methodology: This chapter uses a literature survey methodology to identify the sources of economic policy uncertainty in Nigeria.

Findings: The identified sources of economic policy uncertainty in Nigeria are: the frequent changes in central bank policy, unexpected changes in government policy, political interference, unexpected fall in global oil price, recession, and unethical practices.

Implications: The implication of the study is that rising economic policy uncertainty in Nigeria can have a significant effect on the Nigerian economy and for connected African countries.

Originality: Previous studies have not examined the sources of economic policy uncertainty in Nigeria.

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