Louis K. Falk, Robert W. Jones, Dawn E. Foster and Sharaf Rehman
This study examines the information content of Mexican and U.S. advertisements in a popular men's magazine to determine the relative levels of information content in the…
Abstract
This study examines the information content of Mexican and U.S. advertisements in a popular men's magazine to determine the relative levels of information content in the advertising. The research team examined a year's worth of the international and domestic editions of Playboy magazine, using a 14‐point information cue criteria. The study concluded that Mexican magazine advertisements are more informative than those in the U.S. editions. Additional conclusions indicated that information cues are markedly different with respect to frequency within the advertisements of the two countries.
Mehdi Salehi and Mansour Azami
The purpose of this paper is to develop a new structural damage detection technique based on multi-channel empirical mode decomposition (MEMD) of vibrational response data.
Abstract
Purpose
The purpose of this paper is to develop a new structural damage detection technique based on multi-channel empirical mode decomposition (MEMD) of vibrational response data.
Design/methodology/approach
Empirical mode decomposition (EMD) is an empirical data-based signal decomposition method which has been applied in many engineering problems. Utilizing classical EMD to reveal the damage-indicating features of structural vibration response encounters some difficulties due to the inconsistency of modes obtained from different data channels. To overcome this problem, MEMD has been employed. To this end, MEMD algorithm has been adopted to impulse response vector of measured DOFs. The proposed method has been carried out concerning both numerical and experimental beam models. Damage has been modeled by reducing the flexural rigidity in some predefined beam sections. The effects of various factors such as measurement grid density, damage severity and damage position are investigated.
Findings
The results of both numerical and experimental case studies have been promising. The method could determine the damage location in all cases. The efficiency of method gets better when damage is located far from inflation points of the corresponding mode. In such cases, utilizing higher modes can make up the efficiency.
Research limitations/implications
Since the present research is the first investigation of MEMD in damage localization, just one-dimensional structures have been studied. Extending the method to more complicated geometries needs further attempt.
Originality/value
Although a number of relevant studies have been carried out based on EMD, up to the author’s best knowledge, this is the first attempt to structural damage localization using MEMD.
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Aisha K. Gill and Samantha Walker
Although this chapter situates all violence against women as a human rights issue, it emphasises ‘culturalised’ forms of this violence, such as honour-based violence/abuse, forced…
Abstract
Although this chapter situates all violence against women as a human rights issue, it emphasises ‘culturalised’ forms of this violence, such as honour-based violence/abuse, forced marriage and female genital mutilation. The authors draw upon their respective research to highlight how these forms of gendered violence have been subjected to a process of culturalisation. The chapter shows that while this process has raised awareness of previously under-researched forms of abuse and highlighted some of the contextual differences between women’s experiences of violence more broadly, its overemphasis on culture and cultural pathology has resulted in policy and legislative responses that do not always benefit victims. Ultimately, this chapter aims to problematise ‘culturalised’ understandings of violence in diverse communities and to show how current policy, legislative and support responses fail to adequately address the intersectional needs of black and minority ethnic victims/survivors.1
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Sook Fern Yeo, Cheng Ling Tan, Ming-Lang Tseng, Steven Tam and Weng Kuan San
In recent years, consumers today recognise organic foods as high-quality products which can benefit them in various aspects. The tendency to switch consumption behaviours from…
Abstract
Purpose
In recent years, consumers today recognise organic foods as high-quality products which can benefit them in various aspects. The tendency to switch consumption behaviours from conventional to ecological food products or organic food has largely been due to the claims that organic crops are grown in eco-friendly and sustainable environments. Thus, the study highlighted unique results on young consumers' purchasing intentions from a new perspective. The paper aims to investigate the factors influencing consumers' purchase decision towards organic food, particularly amongst Generation Y consumers.
Design/methodology/approach
The underlying fuzzy set theory is employed to handle the fuzziness of consumers' perceptions since the attributes are usually expressed in linguistic preferences. Overall, the study focussed on five important aspects – health consciousness, environmental concern, social influencing and ethical concern – that also include twenty criteria that had been identified and introduced after a thorough review of related literature.
Findings
The results reveal that the most important criteria in the selected firm are environment protection, chemical instrument, buying attitude and animal testing. In comparison, the cause group includes criteria such as environment protection, natural food and support for training programmes, whilst the effect group includes production practices, monitoring protections and ethically produced food.
Research limitations/implications
The sample collection from the study focussed on Generation Y consumers who consume organic food in Malaysia. This could lead to the limitation towards external generalisability. The study will provide numerous advantages to the communities. The policy maker should develop a proper marketing strategy to promote organic food as food that is healthier, better in nutrition and safer for society.
Originality/value
Utilising fuzzy decision-making trial and evaluation laboratory (DEMATEL) in analysing the fuzziness of consumers' perceptions towards consumers' purchase decision can be expected to expand the breadth of knowledge to both academic and practical.
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Sirisha Deepthi Sornapudi, Meenu Srivastava, Srinivas Manchikatla, Samuel Thavaraj H. and Senthil Kumar B.
Natural extracts produced with Annona squamosa and Moringa oleifera leaves through the methanol-based solvent were coated on 100% cotton and 80%:20% polyester/cotton blends to…
Abstract
Purpose
Natural extracts produced with Annona squamosa and Moringa oleifera leaves through the methanol-based solvent were coated on 100% cotton and 80%:20% polyester/cotton blends to improve the functional properties such as antimicrobial activity, wicking, stiffness and crease recovery of the fabric using an eco-friendly 1,2,3,4-butane tetracarboxylic acid (BTCA) crosslinking agent.
Design/methodology/approach
In this study, 100% cotton and 80:20% Polyester/Cotton fabrics with surface densities of 113.5 g/m2 and 101 g/m2 were treated BTCA. Eight different samples were produced by padding through the natural extracts. The FTIR investigation was performed on all the fabric samples. These coated fabrics were studied for their antimicrobial activity, wicking, stiffness and crease recovery properties.
Findings
It was found that the BTCA cross-linked fabrics showed higher antimicrobial activity against gram-positive and gram-negative bacteria. Similarly, the percentage crease recovery angle was higher for the Annona squamosa coated sample than for Moringa Oleifera leaf extract in both cotton and polyester cotton blend samples. Furthermore, no significant variation in stiffness values was discovered between the control samples of cotton and polyester cotton blend and its treatment one. It was interesting to note that treating the fabrics with cross-linker showed improved vertical wicking properties, which were closer to control fabric values. The study confirms that crosslinking the fabrics with BTCA has improved the functional properties of the fabrics. The zone of inhibition values of BTCA cross-linked moringa methanolic leaves extract coated cotton and polyester cotton blend were 6 to 6.5 cm, which was more than 50% higher than non-BTCA cross-linked fabric, and BTCA cross-linker has improved the vertical wicking properties.
Research limitations/implications
The outcome of this study will help to gain a better understanding of BTCA cross-linkers for improving the functional coating on textile substrates.
Originality/value
This study was conducted to improve the natural extract coating on textile material with eco-friendly aspects, enhancing the commercial utility of these finished fabrics
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Abhishek N., Neethu Suraj, Keyur Kumar M. Nayak, Hardik Bhadeshiya, Abhinandan Kulal and M.S. Divyashree
This study aims to examine the factors driving the adoption of carbon management accounting (CMA) and various considerations that mediate its effectiveness in accounting and…
Abstract
Purpose
This study aims to examine the factors driving the adoption of carbon management accounting (CMA) and various considerations that mediate its effectiveness in accounting and disclosure practices.
Design/methodology/approach
This study used an exploratory, cross-sectional, quantitative design. Academics, managements/executives, professional accountants, professional auditors and researchers served as the primary units of analysis. This study used a survey method to gather data through a structured online questionnaire. The data were analyzed using descriptive statistics and partial least squares structural equation modeling (PLS-SEM).
Findings
The results revealed that the factors driving the adoption of CMA directly influence the effectiveness of CMA practices, with a significant mediating effect of regulatory and ethical aspects. Furthermore, this study revealed the difficulty of accounting, quantifying and reporting carbon emissions and revenue generation from the trading of carbon credits. This highlights the critical role of standard-setters and academics in deciding the concrete methodology to promote uniformity in carbon disclosures.
Research limitations/implications
The major limitations of this study are that it considered only the perception of experts and did not study the actual practices of CMA by considering companies that have already implemented CMA. Further studies should consider this aspect to validate the results of this study. Furthermore, the findings highlight the insignificant effect of economic, environmental and social aspects in enhancing the overall effectiveness of CMA. This is because of the limited number of factors considered in the study of such metrics. To overcome this limitation, future studies should consider wider aspects to validate the outcomes of this study.
Practical implications
The major contribution of this study is that it serves as a base input for business organizations, academics, researchers and regulatory authorities who are working to implement CMA strategies to reduce carbon emissions and promote net-zero business practices.
Originality/value
The outcome of this study is unique and new, as the subject matter of this study is in the nascent stage. The outcome of this study may become a significant valid input for regulators and policymaking companies to gain knowledge about CMA practices and motivate them to integrate CMA practices as part of their sustainability initiatives.
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Dilip Kumar Sen and Swapan Kumar Bala
The present paper is a brief study on the modus operandi of the existing income tax audit in Bangladesh. This study centres around: meaning of tax audit; need for tax audit;…
Abstract
The present paper is a brief study on the modus operandi of the existing income tax audit in Bangladesh. This study centres around: meaning of tax audit; need for tax audit; certain conceptual issues of tax audit; existing scenario of tax audit in Bangladesh, focusing on tax system, tax audit practice, tax audit ambit, tax auditor, tax audit report, existing extent of assessment under tax audit net; and then draws a concluding line with a few recommendations. The paper reflects that the present extent of tax audit practice of Bangladesh is extremely negligible. This paper’s policy prescriptions, if followed, will hopefully provide a great boost in expanding tax audit net, which is much needed for improvement of the internal resource mobilisation in the country.
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Salman Yousaf and Muhammad Shaukat Malik
The purpose of this paper is to understand the connection between the degree of religiosity and the product involvement level in determining the various constructs of consumer…
Abstract
Purpose
The purpose of this paper is to understand the connection between the degree of religiosity and the product involvement level in determining the various constructs of consumer behavior.
Design/methodology/approach
On the basis of a small survey, clothes were selected as a high involvement product, and snacks were selected as a low involvement product. A modified version of Sproles and Kendal's Customer Style Inventory scale was used to profile the behaviour of consumers, using confirmatory factor analysis approach. Worthington et al.'s Religious Commitment Inventory scale was used to measure the religiosity levels. Data were collected from students of five universities located in different regions of Pakistan.
Findings
Consumer behaviour varies with the level of involvement and the degree of religiosity. In the case of high involvement product category, the highly religious group was found to be less recreational, fashion conscious and impulsive in their shopping orientations. It was also determined that the higher religious group was more socially influenced in making purchase decisions, more conscious about their lifestyle and less confused by information over choice, as compared to the less religious group. In the case of the low involvement product category, it was determined that religiosity negatively influenced the brand consciousness of consumers. The results indicated that higher religious consumers were less impulsive and did not give much consideration to advertisements in making purchase decisions; but it was opposite for the less religious consumers. Highly religious consumers in the low involvement product category were also found to be more socially influenced and not as confused by excessive information in making their purchase decisions. Overall, it was established that in order to better understand the intricacies of the behaviour of consumers, their purchasing habits should be studied in the context of varying levels of religiosity and product involvement.
Research limitations/implications
This study focused on youth only, so results derived might not be generalized to the other segments of the population.
Originality/value
The current study aims to understand how religiosity and involvement level complement each other in determining the behaviour of consumers and whether the level of religiosity equally determines the behaviour of consumers in the low involvement product category and high involvement product category or not. No previous study has been conducted to explore this dimension of consumer behaviour, and this paper categorically strives to fill this gap.
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Kok Keong Choong, Fatimah De’nan, Seen Hooi Chew and Nor Salwani Hashim
Recently, the utilization of cold-formed steel (CFS) roof truss systems and different types of other combination structural support systems, such as concrete or hot-rolled steel…
Abstract
Purpose
Recently, the utilization of cold-formed steel (CFS) roof truss systems and different types of other combination structural support systems, such as concrete or hot-rolled steel support, becomes more frequently used. This paper aims to identify the load transfer characteristics of three different design details for cold-formed truss to supporting system connections and to propose simplified modelling approach for practices.
Design/methodology/approach
Simplification modelling of connection design could be proposed for practical purpose based on the load transfer characteristics obtained from detailed study using finite element method. A cold-formed roof truss system with connection is modelled using line elements. However, the supporting system is not modelled in this work. Three types of connection involve, which are five pieces of CFS L-angle brackets, one-piece of CFS L-angle brackets and three types of bolts connection are modelled.
Findings
The results of analysis show that the connections located on the loaded side experienced higher reactions than those far from loaded side. From the result, it is also found that the option of “Fixed But” support condition in STAAD.Pro with translational degree of freedom being restrained is the most suitable way to represent the CFS L-angle brackets design for Type 1 connection for use in truss modelled using line elements.
Originality/value
Such increase in usage necessitates an appropriate connection detailing depending on the behaviour of the connection.
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Kwabena Abrokwah-Larbi and Yaw Awuku-Larbi
The purpose of this study is to empirically examine the effect of marketing modification on business performance from the perspective of marketing capabilities theory.
Abstract
Purpose
The purpose of this study is to empirically examine the effect of marketing modification on business performance from the perspective of marketing capabilities theory.
Design/methodology/approach
This study employed a survey method to collect data from 225 food processing small- and medium-sized enterprises (SMEs) on the Ghana Enterprise Agency (GEA) registered list in the Eastern Region of Ghana. The effect of marketing modification on the performance of SMEs in the food processing industry was evaluated using a structural equation modeling (SEM) – path analysis.
Findings
According to the study’s findings, marketing modification has a positive and significant impact on the financial performance (FP), customer performance (CP), internal business process performance (IBPP) and learning and growth performance (LGP) of Ghanaian SMEs engaged in food processing. The results of this study also demonstrated the importance of marketing modification determinants, such as marketing resources (MR), cross-functional and interenterprise collaboration (CFIEC), architectural marketing capability (AMC) and marketing strategy decision implementation (MSDI), in achieving food processing SME performance in Ghana.
Research limitations/implications
This current research has its limitation, even though its importance has been mentioned earlier. First, the study can be improved by expanding the sample size through the inclusion of other SMEs from other industries since it is industry specific (i.e. food processing SME). Second, this current study was conducted in Ghana. To compare results, the current study may be replicated in other emerging countries. Third, future research studies may consider how business environmental factors such as technological change (e.g. use of artificial intelligence and machine learning) moderate the relationship between marketing modification and SME performance.
Practical implications
The outcomes of this research study are anticipated to give profitable implications to both academicians and practitioners. For the academic aspect, this study provides an important contribution to marketing modification and performance literature by examining the impact of innovative marketing on the performance of food processing SMEs in Ghana. For practitioners, this study indicates that food processing SME owners/managers must focus on marketing modification to develop their performance. The increase in marketing modification application through marketing capabilities such as MR and CFIEC will enable owners/managers to achieve performance targets.
Social implications
The application of marketing modification among food processing SMEs in Ghana will contribute greatly to their profitability, survival and growth. The growth and survival of food processing SMEs (not limited to food processing SMEs) in Ghana will help in the control of unemployment, which is a major social issue in Ghana.
Originality/value
The study’s findings provide solid support for the marketing capabilities theory. This study also supports the notion that food processing SMEs should perceive marketing modification and its determinants (i.e. MR, CFIEC, AMC and MSDI) as a critical strategic capacity to enhance their performance (i.e. FP, CF, IBPP and LGP). In terms of contribution, this study adds to the body of knowledge already available on marketing modification and business performance, particularly in the setting of an emerging economy.