Xiaodong Xu, Xia Wang and Nina Han
The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment behavior in China.
Abstract
Purpose
The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment behavior in China.
Design/methodology/approach
By combining a developed theoretical framework and empirical study, this paper examines the impacts of accounting conservatism on firm investment. The sample and data are all collected from Wind and CAMAR databases.
Findings
The paper finds that the association between accounting conservatism and capital expenditure is significantly positive when inside capital is not enough to use for investment, suggesting that conservatism can expend the level of investment by decreasing information asymmetry and cost of capital; however, the association between accounting conservatism and capital expenditure is significantly negative when inside capital is enough to use for investment, suggesting that conservatism can curtail the level of investment by mitigating the interest conflicts between management and outside shareholders and decreasing agency costs. Additionally, the paper finds that the severity of information asymmetry and agency problem affects the role of accounting conservatism on firm investment behaviour, and the association between accounting conservatism and capital expenditure is weaker for firms with ultimate ownership controller as local government or individuals.
Originality/value
This is the first paper to analyze and examine the impacts of accounting conservatism on firm investment in China directly. The findings are also useful to explain the awkward predicament found by prior literature.
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Electric freight vehicles (EFVs) are one of the solutions to improve city logistics’ sustainability. EFVs, that are electric powered light and heavy vehicles with a number plate…
Abstract
Purpose
Electric freight vehicles (EFVs) are one of the solutions to improve city logistics’ sustainability. EFVs, that are electric powered light and heavy vehicles with a number plate, have the potential to make zero emission city logistics possible within the urban area. However, although trials have been undertaken for the last years, large-scale usage of EFVs in city logistics does not occur yet. EFVs are technically possible, but the implementation of EFVs in practice is relatively limited.
Design
This chapter examines by reviewing current and past EFV implementations, what are the challenges, barriers and success factors for EFVs in city logistics operations. EFVs have especially positive environmental effects, but are overall usually more expensive (especially in procurement) than conventional vehicles. Besides, other technical and operational issues remain to be solved, and many uncertainties still exist on long-term usage.
Findings
Three main barriers for large-scale EFV uptake are identified. The current logistics concepts are developed for conventional vehicles and should be redesigned to fit EFVs better. Local authorities’ support is essential in order to find a positive (or not too negative) business case. And EFV implementation requires companies that want to be sustainable. This contribution presents examples of how some companies or authorities deal with these barriers.
Value
This chapter concludes by identifying elements that are necessary for acceleration of EFV uptake in city logistics operations.
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Sheila Namagembe and Shamim Nantumbwe
Environmental emissions are increasing in the urban areas. Much of the emissions arise from public procurement activities given that public sector firms are major customers to…
Abstract
Purpose
Environmental emissions are increasing in the urban areas. Much of the emissions arise from public procurement activities given that public sector firms are major customers to many supplying firms. Given the tremendous contribution, this study aims to examine the adoption of environmentally friendly urban freight logistics practices among public sector firms through assessing the impact of urban environmental governance, government environmental communication and organizational environmental governance.
Design/methodology/approach
Data for the study were collected in a single time period from central procuring and disposing entities (public sector firms) in the urban areas. A sample of 105 public sector firms in were used. One procurement officer and one member of the contracts committee were the key informants in the study. AMOS SPSS version 26 was used to obtain the results for the structural model and measurement model, respectively.
Findings
The findings indicate that the adoption of environmentally friendly urban freight logistics practices among public sector firms is significantly influenced by government environmental communication, organizational environmental governance and urban environmental governance. Urban environmental governance significantly influences organizational environmental governance. Urban environmental governance fully mediates the relationship between government environmental communication and public sector firms’ adoption of environmentally friendly urban freight logistics practices. Also, urban environmental governance and organizational environmental governance mediate the relationship between government environmental communication and adoption of environmentally friendly urban freight logistics practices.
Research limitations/implications
This study examined the adoption of environmentally friendly urban freight logistics practices among public sector firms. However, the study was conducted in a public procurement setting rather than a private sector procurement setting. Also, the study examined the impact of government environmental communication on public sector firms’ adoption of environmentally friendly urban freight logistics practices ignoring the impact of internal communications made within the public sector firms on environmental issues.
Originality/value
This study examined the adoption of environmentally friendly urban freight logistics practices among public sector firms. Freight logistics in public sector procurement has not been given significant attention in earlier research. Emphasis is placed on sustainable public sector procurement ignoring other aspects that would help curb environmental emissions that may arise during and after the delivery of public procurement requirements.
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Immigration enforcement along the Southwest border between United States and Mexico has long channeled migrants into perilous desert corridors, where many thousands have died, out…
Abstract
Immigration enforcement along the Southwest border between United States and Mexico has long channeled migrants into perilous desert corridors, where many thousands have died, out of general public view. In response to this humanitarian crisis, activists from organizations such as No More Deaths (NMD) trek deep into the treacherous desert, hoping to save lives, honor the remains of those who did not survive, and influence public opinion about border enforcement policies. NMD’s activism is not merely utilitarian but also deeply expressive; ultimately, they hope to convey the message that all lives – including those of unauthorized migrants – are worth saving. The Trump Administration has escalated repressive tactics intended to silence these forms of border-policy dissent. Some federal land managers now blacklist NMD, preemptively denying requests for access permits. Meanwhile, the US Attorney’s office has aggressively prosecuted members for humanitarian activities. This chapter explains the expressive components of humanitarian activism in this context and of the government’s attempt to suppress it, suggesting the need for constitutional scrutiny and legal change.
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Deborah Lynn Sorton Larssen, Wasyl Cajkler, Reidar Mosvold, Raymond Bjuland, Nina Helgevold, Janne Fauskanger, Phil Wood, Fay Baldry, Arne Jakobsen, Hans Erik Bugge, Gro Næsheim-Bjørkvik and Julie Norton
The purpose of this paper is to conduct a structured review of literature on lesson study (LS) in initial teacher education (ITE). The focus was on how learning and observation…
Abstract
Purpose
The purpose of this paper is to conduct a structured review of literature on lesson study (LS) in initial teacher education (ITE). The focus was on how learning and observation were discussed in studies of LS in ITE.
Design/methodology/approach
Each national team (in Norway and Britain) undertook independent searches of published peer-reviewed articles. The resulting articles were then combined, screened and collaboratively reviewed, the focus being on two areas of enquiry: how learning is represented and discussed; and the extent to which observation is described and used to capture evidence of learning.
Findings
The literature review indicated that there was no universally held understanding of, or explanation for, the process of observation, how it should be conducted, and who or what should be the principal focus of attention. There was also a lack of clarity in the definition of learning and the use of learning theory to support these observations.
Research limitations/implications
This study was limited to a review of a selection of peer-reviewed journal articles, published in English. It arrives at some tentative conclusions, but its scope could have been broadened to include more articles and other types of published material, e.g. theses and book chapters.
Practical implications
Research that investigates the use of LS in ITE needs to be more explicit about how learning is defined and observed. Furthermore, LS research papers need to assure greater clarity and transparency about how observations are conducted in their studies.
Originality/value
This literature review suggests that discussion of both learning and observation in ITE LS research papers should be strengthened. The review highlights three principal challenges that ITE LS researchers should consider: how to prepare student-teachers to observe (professional noticing being a promising option), the wide variation in the focus of classroom observation in ITE lesson studies, and discussion of what is understood by learning needs to stand at the heart of preparation for lesson studies in ITE.
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Yvonne S. Freeman and Alma D. Rodríguez
The authors explain their approach to teaching literatura infantil (children’s literature) in Spanish to bilingual teachers pursuing their master’s degree in bilingual education…
Abstract
The authors explain their approach to teaching literatura infantil (children’s literature) in Spanish to bilingual teachers pursuing their master’s degree in bilingual education at a university in South Texas. In this Self-Study of Teacher Education Practice (S-STEP) research, the authors investigated how teachers can transform their practice and come to value their students’ abilities to interpret literature. They engaged the teachers in projects using quality children’s literature. The projects were carried out by graduate inservice teachers teaching Spanish/English bilingual students studying at different grade levels. Some teachers taught along the Texas/Mexico border and others taught in a large metropolitan school district in central Texas. The authors used their analysis of the inservice teachers’ projects as data to inform their own practice as teacher educators. In the first project, the bilingual teachers engaged their students in exploratory talk that allowed them to bring their backgrounds and experiences into discussions of what they read. The second project challenged the teachers to consider the importance of the images in high-quality illustrated children’s books. The teachers asked their students to read the images and expand their understanding of the books by considering more than the words in the texts. In the final project, the teachers guided their students through Ada’s stages of creative dialogue using children’s literature. The authors describe the projects in detail and give examples from four different teachers showing what they learned about teaching children’s literature and how they changed their perspectives about what their emergent bilingual students could do. Although only four teachers are highlighted, they are representative of students taking the course and engaging in the projects over three different semesters.
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Paolo Mura and Saeed Pahlevan Sharif
The purpose of this study is to report the findings of a benchmarking exercise among official tourism websites of five Southeast Asian countries. website benchmarking, namely, a…
Abstract
Purpose
The purpose of this study is to report the findings of a benchmarking exercise among official tourism websites of five Southeast Asian countries. website benchmarking, namely, a strategy used to evaluate and compare website quality, has been widely used within the context of tourism studies. Yet there is a relative lack of information concerning best practices for official tourism websites as a form of promoting rural tourism and sustainability.
Design/methodology/approach
By using a qualitative approach, a group of six tourism researchers were invited to evaluate official tourism websites of Malaysia, Indonesia, Thailand, Vietnam and the Philippines for user-friendliness, site attractiveness, marketing attractiveness and provision of information on rural tourism and sustainability.
Findings
Overall, the evaluations provided by the researchers indicated that in general, the Indonesian and Malaysian websites were always perceived as the best options compared to the Thai, Philippine and Vietnamese online platforms, mainly due to their visual appeal. However, this study also highlighted that the information about rural tourism products in all the websites evaluated was regarded as being very limited. Furthermore, the variety and diversity of respondents’ opinions showed that subjective components played a role in the interpretation of the websites.
Practical implications
Based on the findings of this study, three main recommendations have been suggested to assist tourism websites’ designers to design more impactful websites.
Originality/value
The novelty of this study lies in the consideration of websites as interactional and dialectical narratives whose meanings are produced, negotiated or challenged by the users.
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Jennifer A. Espinosa, David J. Ortinau, Nina Krey and Lisa Monahan
The purpose of this paper is to study how repeat customers utilize their established overall restaurant brand image (ORBI), overall restaurant loyalty, satisfaction and behavioral…
Abstract
Purpose
The purpose of this paper is to study how repeat customers utilize their established overall restaurant brand image (ORBI), overall restaurant loyalty, satisfaction and behavioral intentions (revisit, recommend) to reengage with a casual-dining restaurant brand.
Design/methodology/approach
The study design consists of a mixed-methods, two-phase research approach that includes both qualitative and quantitative data. First, focus groups and in-depth interviews with adult customers reveal preliminary insights on restaurant dining patterns and familiarity with franchised casual dining restaurants. Second, an online self-administered survey tests the influence of ORBI on repeat customers’ overall restaurant loyalty, satisfaction and behavioral intentions.
Findings
For repeat customers, ORBI positively predicts loyalty and satisfaction. Loyalty and satisfaction mediate the relationship between ORBI and intentions to recommend, while loyalty alone mediates the relationship between ORBI and intentions to revisit a casual dining restaurant.
Practical implications
Managers looking to stimulate recommendation intentions can increase ORBI, loyalty or satisfaction among repeat customers; or choose some combination of these three predictors. To improve revisit intentions, managers should first increase loyalty, followed by ORBI. Importantly, management needs to tailor information given to repeat customers differently than other customers.
Originality/value
This paper provides a first conceptualization of how both loyalty and satisfaction jointly mediate the relationships between ORBI and two behavioral intentions (revisit, recommend). The results show that loyalty plays a significant role in these predictive relationships and is more important than satisfaction for enhancing intentions to revisit a restaurant.
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Dandan Zhu, Nina Michaelidou, Belinda Dewsnap, John W. Cadogan and Michael Christofi
This study aims to follow a rigorous approach to identify, critically analyze and synthesize 75 papers published from 2000 to 2022.
Abstract
Purpose
This study aims to follow a rigorous approach to identify, critically analyze and synthesize 75 papers published from 2000 to 2022.
Design/methodology/approach
The study presents a systematic literature review on identity expressiveness (IE), clarifying and expanding what is currently known about the concept.
Findings
To synthesize current knowledge on IE, the study uses the overarching framework of antecedents-phenomenon-consequences, using this same framework to identify gaps and future research directions. The findings show individual and brand-related factors such as the need for uniqueness and anthropomorphism as antecedents of IE, and eWOM/WOM, impulse purchases and upgrading to more exclusive lines as consequences of IE.
Research limitations/implications
The study contributes to theory by synthesizing and mapping current understanding of the state of knowledge on the concept of IE while highlighting gaps in the extant literature and paving future research directions for scholars in the field.
Practical implications
The study offers useful insights for practitioners, broadening marketers’ actionable options in identity-based marketing. Marketers can use insights from this study to inform marketing strategy and communication campaigns for different types of brands.
Originality/value
To the best of the authors’ knowledge, this study is the first of its kind and offers an integrative review of the current literature on IE, thus enhancing understanding of the concept, its antecedents and consequences. The study also contributes to knowledge by highlighting future research priorities for researchers in this field of enquiry.