Literary art is often embraced by a people because it provides answers to life’s questions and showcases idealized heroes who function as respected role models. By analyzing the…
Abstract
Literary art is often embraced by a people because it provides answers to life’s questions and showcases idealized heroes who function as respected role models. By analyzing the popularity of universally loved literary masterpieces, it becomes possible to gain a greater understanding of how a specific people respond in uniform fashion to symbolic communications. In order to examine this phenomenon, parallels between Virgil’s The Aeneid (which was addressed to ancient Romans just as the Empire was being established) and Owen Wister’s The Virginian (which provided a symbolic hero for the USA at exactly the time when that country was emerging as an industrialized world power) will be compared. Significantly, in many cases, almost all members of a culture react to stimuli in parallel, universal, or identical ways. This tendency is important for marketers who seek to influence a wide and diverse market in similar ways. The implications of this analysis are of value to strategic planners who want to understand how consumers respond to symbolically charged products.
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Carol A. Adams and Carlos Larrinaga‐González
The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those…
Abstract
Purpose
The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the contributions in this special issue.
Design/methodology/approach
The paper provides an analysis and critique of the extent of engagement research in the field of sustainability accounting and accountability. It draws on the fields of management, management accounting and critical accounting to present a case for further research engagement with sustainability accounting and accountability practice.
Findings
The paper finds that the extant literature in the field of sustainability accounting and reporting, in contrast to the fields of management accounting and management, has largely ignored practice within organisations. The lack of “engaging research” is found to be due to concerns about increasing the breadth of participants in the social accounting agenda and “managerial capture”. The paper argues that further research engaging with organisations is needed in order to identify how accounting and management systems might reduce their negative sustainability impacts. The paper argues that such research can benefit from the methodological and theoretical insights of other disciplines.
Research limitations/implications
The paper suggests where further contributions might be made by future research endeavours engaging with organisations.
Practical implications
Engagement research in sustainability accounting and reporting has the potential to improve theorizing, practice and the sustainability performance of organisations.
Originality/value
Drawing on the methods and theories of other disciplines and the papers in the special issue, the paper presents a way forward for researchers engaging with organisations practicing sustainability accounting and reporting.
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A new method of electrical induction heating saved Dowty Seals more than £9,000 each year by improving the utilisation of production presses at their Tewkesbury manufacturing…
Abstract
A new method of electrical induction heating saved Dowty Seals more than £9,000 each year by improving the utilisation of production presses at their Tewkesbury manufacturing plant. The new equipment, introduced with the help of Midlands Electricity plc, achieved these savings by reducing the wait times for heating moulds by more than 82 per cent.
F. Luthans and Linda T. Thomas
After controlling for social desirability and length of service,this study found a positive curvilinear relationship between age and jobsatisfaction. The significance of these…
Abstract
After controlling for social desirability and length of service, this study found a positive curvilinear relationship between age and job satisfaction. The significance of these findings, and their implications for human resources management, are discussed.
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New phosphoric acid reactor for Scottish Agricultural Industries Babcock Woodall‐Duckham, the Crawley‐based process engineering and management contractor, is to design and supply…
Abstract
New phosphoric acid reactor for Scottish Agricultural Industries Babcock Woodall‐Duckham, the Crawley‐based process engineering and management contractor, is to design and supply a phosphoric acid reactor and off‐gas scrubbing system for Scottish Agricultural Industries Ltd. The unit will be located at SAI's Leith Works and a range of materials have been selected to withstand the specific corrosion problems.
IN spite of the numerous efforts to educate the public on the function of the municipal library, much ignorance still prevails. Only a short time ago a writer in advocating the…
Abstract
IN spite of the numerous efforts to educate the public on the function of the municipal library, much ignorance still prevails. Only a short time ago a writer in advocating the installation of gramophones as a legitimate and useful adjunct to public libraries used the phrase “tenth‐rate fiction.” He asserted that the provision of high‐class music by gramophone was to be preferred to the circulation of “tenth‐rate fiction.”
ROLLING‐element bearings for aircraft turbine engine mainshaft applications are generally specified to be made of AISI M‐50 steel. Current aircraft turbine engine manufacturers'…
Abstract
ROLLING‐element bearings for aircraft turbine engine mainshaft applications are generally specified to be made of AISI M‐50 steel. Current aircraft turbine engine manufacturers' material specifications require a double vacuum melted (VIM‐VAR, for vacuum induction melt, vacuum arc smelt) AISI M‐50 steel for mainshaft bearings. With this material, ball bearing fatigue lives of nearly 100 times AFBMA predicted life have been obtained. Reduction in inclusion content, trace elements, and interstitial gas content is considered responsible for a major portion of this life advancement. AISI M‐50 also has the hot hardness and hardness retention ability for long‐life rolling‐element bearing operation at temperatures up to 588 K (600°F).
Hicham Sbai and Slimane Ed-Dafali
This paper aims to examine the relationship between gender diversity and the risk profile of 141 listed banks from 14 emerging countries over the period of 2012–2020…
Abstract
Purpose
This paper aims to examine the relationship between gender diversity and the risk profile of 141 listed banks from 14 emerging countries over the period of 2012–2020. Specifically, this study investigates whether the relationship between gender diversity and banking risk varies between Islamic banks and conventional banks, both before and during the COVID-19 pandemic. The second aim is to investigate whether COVID-19 health crisis moderates the effect of gender diversity on banks’ risk-taking behavior within a dual banking system.
Design/methodology/approach
This study derives its theoretical foundation from both the token theory and the critical mass theory. Both fixed and random effects are combined to examine the relationship between gender diversity and bank risk-taking in emerging countries.
Findings
The results show that female presence on the board of directors reduces banks' financial risk. However, the presence of women continues to positively affect the capital adequacy ratio of large banks. The results also show that the presence of at least two female directors significantly reduces banking risk. The findings support the expectations of the token and critical mass theories. In addition, the presence of female board members, per se, does not influence the risk-taking behavior of Islamic banks. Finally, this study demonstrates that the moderating role of the COVID-19 health crisis is only more effective for large banks than for small ones. The analyses demonstrate good reliability and robustness of the findings of this study.
Practical implications
The study provides novel insights for policymakers and practitioners on how female directors impact banks’ risk-taking behavior in dual-banking countries. It also contributes to the debate on gender diversity and corporate governance literature, which can help in monitoring bank risk-taking and improving financial stability.
Originality/value
This study presents new evidence about the importance of board gender diversity for bank risk-taking in a dual banking system by considering the moderating influence of the COVID-19 pandemic. This study also contributes to the literature on bank risk-taking by applying two measures of gender diversity and a critical mass of women on boards.
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Auriane Djian, Romain Guignard, Karine Gallopel-Morvan, Olivier Smadja, Jennifer Davies, Aurélie Blanc, Anna Mercier, Matthew Walmsley and Viêt Nguyen-Thanh
In 2016, Santé publique France launched for the first time “Moi (s) Sans Tabac,” a positive social marketing campaign inspired by Public Health England’s “Stoptober” campaign, the…
Abstract
Purpose
In 2016, Santé publique France launched for the first time “Moi (s) Sans Tabac,” a positive social marketing campaign inspired by Public Health England’s “Stoptober” campaign, the aim being to trigger mass quit attempts among smokers. Both programs include a mass-media campaign, national and local cessation help interventions, and the diffusion of various tools to help smokers quit. The purpose of this paper is to analyze the two programs’, specific national contexts and to describe resulting similarities and differences regarding campaign development.
Design/methodology/approach
A contextual analysis was performed to determine differences between the two countries regarding smoking prevalence, health services and culture.
Findings
Smoking prevalence is about twice as high in France as in the UK, leading to a lower degree of de-normalization of smoking. Moreover, cessation support services are much more structured in the UK than in France: all health professionals are involved and services are located near smokers’ residences.
Practical implications
Campaign progress and cessation tools provided during both campaigns are quite similar. However, Santé publique France needed to adjust the British model by favouring a regional smoking prevention network and by building an innovative partnership strategy to reach the target.
Originality/value
The results could be useful for other countries that wish to develop a smoking cessation campaign based on the same positive messaging at local and national levels.