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Article
Publication date: 20 June 2016

Romy Francis, Joseph Newkirk and Frank Liou

This paper aims to summarize the microstructure characterization of parts that were produced using a hybrid manufacturing process consisting of laser metal deposition (LMD) and…

378

Abstract

Purpose

This paper aims to summarize the microstructure characterization of parts that were produced using a hybrid manufacturing process consisting of laser metal deposition (LMD) and friction stir processing (FSP). This research was conducted to investigate the evolution of the microstructure following FSP and LMD and to study the possibility of producing or repairing parts with a forged-like microstructure using this hybrid technique.

Design/methodology/approach

The microstructure of the nugget regions obtained in the substrate weld, stir over deposit and deposit over stir experiments was investigated.

Findings

Highly refined grain size in the order of 1-2 μm was observed where FSP was performed over laser-deposited Ti–6Al–4V. Large equiaxed grains were observed in the experiment where subsequent deposition was carried over the stir. A decreasing grain size was also observed in the dilution zone (DZ) inside the nugget from the stir surface to the bottom of the DZ.

Practical implications

A highly refined microstructure formed from FSP is able to increase the fatigue life by delaying the fatigue crack initiation. Peters et al. (1980) reported that reducing the grain size from 12-15 μm to 1-2 μm in an equiaxed Ti–6Al–4V alloy corresponded with about 25 per cent increase in fatigue strengths at 10,000,000 cycles.

Originality/value

This proposed technical approach is a novel and effective method to produce forged-like parts using a metal additive manufacturing process.

Details

Rapid Prototyping Journal, vol. 22 no. 4
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 5 February 2020

Casey Camors, Stacy L. Chavez and Andrea M. Romi

Motivated by upper echelon theory, this paper aims to examine the association between gender and the cannabis industry in the USA from both policy and an organizational…

453

Abstract

Purpose

Motivated by upper echelon theory, this paper aims to examine the association between gender and the cannabis industry in the USA from both policy and an organizational perspective.

Design/methodology/approach

This paper examines two novel data sets in two legal adult-use cannabis states. First, it examines how city council gender diversity relates to city opt-out measure decisions, barring cannabis operations and forgoing related tax revenues. Second, it examines how management gender diversity relates to organizational performance.

Findings

Results suggest that, from a policy perspective, cities with higher council gender diversity are less likely to propose an opt-out measure to city taxpayers. From an organizational perspective, results suggest that female representation at the highest level is associated with higher sales in the retail sector of the cannabis industry.

Research limitations/implications

Findings are somewhat limited by data availability and may not be generalizable to all adult-use legal states. While the study recognizes the possibility of self-selection bias in the results, robust analyses is performed to limit this possibility. Finally, while the study wholly recognizes that gender is not binary, it is limited to a binary gender variable based on the gender recognition software used in this study. It is also understood that this may not accurately capture the richness of a more inclusive examination of gender.

Practical implications

Results from this study inform communities on the impact of city council gender diversity on policy outcomes and related tax revenue levels. Further, results inform the adult-use cannabis industry on benefits derived from executive-level gender diversity.

Social implications

Evidence suggests that gender diversity has a significant impact on the adoption of legalized adult-use cannabis policy. Social benefits from legalization potentially include increased revenues from taxes, decreased spending on cannabis enforcement, decreased health costs and decreased drug-related violence. Many of these benefits substantially impact communities disproportionally burdened by former prohibition. Additionally, the results indicate that gender is associated with the level of sales within cannabis organizations, generating debate about the possibility of economic performance in the absence of historical executive gender barriers.

Originality/value

This paper provides an initial empirical examination of gender diversity within and around the rapidly evolving adult-use cannabis industry in the USA.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 6
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 7 January 2019

Shoshana Ben-Tov and Shlomo Romi

The purpose of this paper is to examine the relationship between parents’ involvement related to their alertness of what happens in school and their identification with school and…

789

Abstract

Purpose

The purpose of this paper is to examine the relationship between parents’ involvement related to their alertness of what happens in school and their identification with school and their children’s attitudes toward school, social adjustment, self-efficacy and academic achievements.

Design/methodology/approach

Questionnaires were answered by 339 parents and 343 students, and yielded 34 parents whose levels of identification with school and alertness were low, and 57 parents whose levels were high. 10; path analysis was used (structural equation model). The theoretical model was tested by a software AMOS 7.0.

Findings

Involvement characterized by low identification and alertness predicted a direct, significant and negative relationship with children’s self-efficacy; alertness predicted a direct, significant and negative relationship with self-efficacy. The group with high identification and alertness predicted a direct, significant and positive relationship of their identification with children’s self-efficacy.

Research limitations/implications

Further research is recommended because of the small sample in this study. In addition, especially it is recommended to add to the study parents whose identification is low and their alertness is high.

Practical implications

The way to solve problems is not by mutual accusations, but by trusting each other. Parents and school must create useful communication channels and forums for straightening out issues and find solution through cooperation.

Originality/value

This paper reveals that parents’ alienation from school is a predictor of their children’s negative functioning in school. This document is intended for school principals, educational staff and parents to improve students’ functioning.

Details

International Journal of Educational Management, vol. 33 no. 1
Type: Research Article
ISSN: 0951-354X

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Article
Publication date: 28 June 2021

Romi Jain

A qualitative development is discernible in China’s pursuit of global influence in knowledge following the launch of the Belt and Road Initiative (BRI). China has embarked on…

81

Abstract

Purpose

A qualitative development is discernible in China’s pursuit of global influence in knowledge following the launch of the Belt and Road Initiative (BRI). China has embarked on expanding the frontiers of its higher education and research enterprise in different geographies, a subset of its global power project. This paper employs the geointellect concept to analyze this phenomenon.

Design/methodology/approach

The paper applies the geointellect model, formed inductively, to illuminate China’s geographical expanse in higher education and research.

Findings

The BRI has provided a platform for China to shape the educational architecture of the participating countries, apart from receiving a boost in its prestige by leading educational alliances and opening overseas research centres. In quantitative terms, it has made progress in specific knowledge metrics. Nevertheless, certain challenges and limitations need to be overcome.

Research limitations/implications

The role of a foreign policy in boosting a country’s knowledge profile has been identified. Future research directions have been provided in using the geointellect model.

Practical implications

This study provides a direction to evaluate the implications of China’s foreign policy for its knowledge segment, especially in terms of capturing its leading prowess in higher education and research.

Originality/value

It contributes a conceptual model to capture the different facets of China’s geointellect, with foreign policy, geography, higher education, and research being its constituents.

Details

Social Transformations in Chinese Societies, vol. 17 no. 1
Type: Research Article
ISSN: 1871-2673

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Article
Publication date: 5 June 2017

Adriana Rossi and Lara Tarquinio

This paper aims to achieve the following objectives. First, through a longitudinal study, the authors explore the trend of voluntary external assurance of sustainability reports…

3473

Abstract

Purpose

This paper aims to achieve the following objectives. First, through a longitudinal study, the authors explore the trend of voluntary external assurance of sustainability reports among Italian listed companies from 2008 to 2012. Thus, the authors aim to analyse the content level of the assurance statements and to test whether it is affected by certain corporate variables and by the type of practitioner chosen.

Design/methodology/approach

A legitimacy theory framework is adopted to investigate the phenomenon of sustainability report assurance services in Italy. The authors developed an assurance statement disclosure index (ASDI) constructed on the basis of the standards ISAE 3000 and AA1000AS. Thus, the authors tested whether the ASDI is affected by certain corporate variables using an ordinary least square (OLS) regression model. To test how each specific item is related to the assurance provider, a contingency table was developed.

Findings

The results of this paper show many differences in the assurance statements content in particular with reference to the criteria used, conclusive comments and recommendations. The presence of a corporate social responsibility committee and an expert who serves on it is positively related to a higher rank on the ASDI. In contrast, Big4 firms seem to be associated with a lower disclosure rank. Finally, Big4 are positively associated with the indications of the provider’s characteristics and negatively with their conclusive comments and recommendations.

Originality/value

This paper presents some findings in an area where little evidence exists, that is, the effects of some variables on the quantity of information disclosed in the assurance statements.

Details

Managerial Auditing Journal, vol. 32 no. 6
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 29 June 2017

Jennifer Martinez-Ferrero, Lázaro Rodríguez-Ariza and Isabel María García-Sánchez

The purpose of this paper is to analyze how family ownership influences the strength of the board’s monitoring function in companies’ decisions regarding the assurance of…

1158

Abstract

Purpose

The purpose of this paper is to analyze how family ownership influences the strength of the board’s monitoring function in companies’ decisions regarding the assurance of sustainability reports.

Design/methodology/approach

The international sample consists of 536 companies operating in more stakeholder-oriented countries during the period 2007-2014. The paper proposes alternative logit models of analysis using the random-effects estimator.

Findings

The results provide evidence that a firm’s sustainability assurance and its choice of accounting professionals as higher quality assurers are positively associated with board size and independence. The main result is the positive impact of family businesses on these assurance issues. The paper evidences the greater orientation toward sustainability issues of family businesses. Furthermore, it verifies the greater impact of board size on family firms’ assurance demand.

Originality/value

This study sheds some light on the unexplored topic of sustainability assurance in family firms. One of the differentiating aspects with respect to previous studies is the consideration of the moderating factor of family property. This study also contributes to the understanding of family firms’ demand for assurance and its practitioners, and the literature’s focus on its determinants.

Details

Journal of Small Business and Enterprise Development, vol. 24 no. 4
Type: Research Article
ISSN: 1462-6004

Keywords

Available. Open Access. Open Access
Article
Publication date: 12 August 2024

Stephanie Perkiss

Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself…

517

Abstract

Purpose

Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself against its harmful impacts. Conversely, members of the Global South bear the brunt of the climate crisis with limited protection against its destructive effects. Climate justice aims to address this inequality. This paper explores the effects of climate change reforms and policies that have been established to foster accountability and climate justice.

Design/methodology/approach

This research follows a qualitative exploratory case study method. It draws on a supply- and demand-led approach and local accounts to analyse the (in)effectiveness with which six national and international reforms and policies have achieved accountability for climate justice. The research analysed a variety of empirical documents including contemporary research, reports, academic literature, non-government and government documents and policies, media releases and Pacific Islander accounts.

Findings

Climate change reforms and policies, which come together to form supply-side accountability, have largely failed to engender accountability in the Global North for the impacts of climate change. Nor have they mitigated climate change to any tangible extent at all. This has created a system of modern-day climate apartheid. Improving accountability and remediating climate injustices going forward will require a focus on demand-led instruments and accountability, which includes the voice of citizens.

Originality/value

This paper responds to AAAJ’s special issue call for examining accounting and accountability with regard to environmental and climate racism. Limited research to date explores the issue of climate apartheid and climate justice and its relationship with accountability. This research attempts to fill that gap.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 7/8
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 18 July 2023

Tam Huy Nguyen, Yue Yang, Thi Hong Thuy Nguyen and Lien Thi Huong Nguyen

This study aims to examine the reaction of stakeholders (i.e. capital providers) to climate-related corporate reporting. Climate-related corporate reporting is captured by the…

585

Abstract

Purpose

This study aims to examine the reaction of stakeholders (i.e. capital providers) to climate-related corporate reporting. Climate-related corporate reporting is captured by the level of voluntary carbon disclosure, while the recognition and appreciation of capital providers are captured through the cost of equity capital (COE).

Design/methodology/approach

This study uses a sample including the 350 largest companies by market capitalization on the London Stock Exchange, UK (FTSE350) from 2015 to 2019. The authors use fixed-effects regression models to examine the effect of climate-related corporate reporting on the COE.

Findings

This study finds that voluntary carbon disclosure proxied by carbon disclosure score is negatively associated with COE. This suggests that firms’ superior quality disclosure of carbon information could contribute to a lower COE. This implies that the market and stakeholders positively appreciate the involvement in climate-related reporting by businesses.

Originality/value

The finding provides insights to regulators, investors and other stakeholders in terms of the positive economic implication of actively engaging in reducing climate change impact through voluntary carbon disclosure. These findings also motivate corporates to be proactively involved in climate-related reporting by extending the quality of carbon information disclosure.

Details

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

Keywords

Available. Open Access. Open Access
Article
Publication date: 27 May 2024

Caterina Pesci, Lorenzo Gelmini and Paola Vola

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature…

910

Abstract

Purpose

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

Design/methodology/approach

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Findings

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Originality/value

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 8 August 2016

Chris Baumann and Hana Krskova

The purpose of this paper is to examine the role of school discipline in achieving academic performance. The study aims to clarify the role of permissive vis-à-vis authoritative…

46806

Abstract

Purpose

The purpose of this paper is to examine the role of school discipline in achieving academic performance. The study aims to clarify the role of permissive vis-à-vis authoritative teaching styles with an overarching hypothesis that better discipline leads to better academic performance. The authors also probe whether uniformed students have better discipline.

Design/methodology/approach

The authors analyse Organisation for Economic Co-operation and Development’s Programme for International Student Assessment data on school discipline dimensions: students listening well, noise levels, teacher waiting time, students working well, class start time. Analysis of variance (ANOVA) with post hoc analysis on five geographic groups established by Baumann and Winzar (2016) was applied to test for geographic differences (Europe, Americas, Far East Asia, Rest of Asia, Anglo-Saxon cluster) in school discipline. ANOVA was further used to test for school discipline and academic performance. Third, t-tests on five discipline dimensions were run to test for differences between students who wear uniforms and those who do not.

Findings

The results demonstrate differences in school discipline across five geographic clusters, with East Asia leading the way. The authors demonstrate significant differences in discipline for low, medium and high performing students. Peak-performing students have the highest level of discipline. Students wearing a uniform listen better with lower teacher waiting times.

Originality/value

Students peak perform when teachers create a disciplined atmosphere where students listen to teachers, where noise levels in the classroom are low and they do not have to wait to start class and teach. Good discipline allows students to work well and this ultimately leads to better academic performance. Uniforms contribute to better discipline in everyday school operations. The findings support that in general, implementing school uniforms at schools might enhance discipline and allow for better learning. The authors recommend keeping uniforms where they are already used and to consider introducing uniforms where they are not yet common.

Details

International Journal of Educational Management, vol. 30 no. 6
Type: Research Article
ISSN: 0951-354X

Keywords

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