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Article
Publication date: 17 October 2022

Wael Hassan El-Garaihy, Tamer Farag, Khalid Al Shehri, Piera Centobelli and Roberto Cerchione

Nowadays, a prominent research area is the development of competitive advantages in companies, due to their environmental commitment and orientation. Based on resource-based view…

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Abstract

Purpose

Nowadays, a prominent research area is the development of competitive advantages in companies, due to their environmental commitment and orientation. Based on resource-based view (RBV) and institutional theory (InT), this paper aims to investigate the influence of internal and external orientation on businesses' sustainable performance while considering the effect of sustainable supply chain management (SSCM) practices.

Design/methodology/approach

Data from 351 manufacturing companies in the Kingdom of Saudi Arabia have been collected and analysed through structural equation modelling (SEM) using the partial least squares (PLS) method.

Findings

The results indicated that both internal and external environmental orientation have important effects on SSCM practices, which in turn have a considerable beneficial effect on environmental, social and economic performance.

Originality/value

Although SSCM is constantly gaining ground in the literature, most SSCM research and models examine its effects, antecedents or motivation, mainly adopting a qualitative approach. Research on the topic adopting a large-scale empirical approach is still limited. In this context, this study contributes to the SSCM management literature by exploring the role of environmental orientation in facilitating the adoption of SSCM practices and improving companies' performance.

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Article
Publication date: 10 December 2020

Hassan Vatanparast, Mustafa Koc, Marwa Farag, Joseph Garcea, Rachel Engler-Stringer, Tamer Qarmout, Carol Henry, Louise Racine, Judy White, Romaina Iqbal, Mahasti Khakpour, Sindhuja Dasarathi and Sonia D'Angelo

This study aims to provide a qualitative in-depth account of the status and experience of food insecurity for Syrian refugee households in Toronto and Saskatoon, Canada. The study…

351

Abstract

Purpose

This study aims to provide a qualitative in-depth account of the status and experience of food insecurity for Syrian refugee households in Toronto and Saskatoon, Canada. The study considers the range of geographic, socio-economic, cultural and gendered components shaping and determining the barriers and management of food insecurity.

Design/methodology/approach

The study included 54 semi-structured interviews with refugee families in Toronto and Saskatoon who resettled in Canada after November 2015. In addition, 15 semi-structured in-person or telephone interviews were conducted with settlement and support agencies to measure their capacity to respond to issues of food insecurity for Syrian refugees.

Findings

Syrian refugees reported experiencing food insecurity as part of the broader resettlement journey, including in the transitional phase of refuge and in each settlement context in Canada. Income status in Canada was reported as a key barrier to food security. Low-income barriers to food security were experienced and shaped by factors including food affordability, physical access and availability and the extent of familial or other support networks including sponsorship relationships. Participants also reported how managing food insecurity contributed to the intensification of gender expectations.

Originality/value

The analysis reveals food insecurity as both an income and non-income based concern for refugees during the process of resettlement. The study also highlights the importance of considering variations between primary barriers to food security identified by Syrian families and key informants as critical to the development of strategies designed to mitigate the impacts of resettlement on food security.

Details

International Journal of Migration, Health and Social Care, vol. 16 no. 4
Type: Research Article
ISSN: 1747-9894

Keywords

Available. Content available
Article
Publication date: 8 February 2022

Reza Monem

1082

Abstract

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 30 April 2021

Tamer Mohamed Shahwan and Ahmed Mohamed Habib

This study assesses the impact of corporate social responsibility (CSR) practices on the relative efficiency of conventional and Islamic Egyptian banks in the period 2012–2018.

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Abstract

Purpose

This study assesses the impact of corporate social responsibility (CSR) practices on the relative efficiency of conventional and Islamic Egyptian banks in the period 2012–2018.

Design/methodology/approach

A three-stage approach is adopted. First, data envelopment analysis (DEA) is used to assess the relative efficiency of Egyptian banks. Second, a CSR index is designed and used to assess the extent of aggregate CSR practices in Egyptian banks, together with their sub-dimensions. Third, a Tobit regression model is used to examine the impact of CSR on the technical efficiency of these banks.

Findings

There is no statistically significant difference between conventional and Islamic banks as regards their purely technical efficiency. Egyptian banks, on average, have achieved a medium score in their practices of CSR and conventional and Islamic banks have not shown significant differences, except in 2018. Moreover, the aggregate CSR practices positively affect the technical efficiency of Egyptian banks. The practices of the CSR sub-dimensions, apart from the community sub-dimension, also affect the banks' technical efficiency.

Practical implications

The legislative institutions and the Central Bank should enhance CSR practices in Egyptian banks, particularly the practices related to customers and the community, in order to enhance the purely technical efficiency of these banks.

Originality/value

The paper is original in investigating the impact of CSR on banks' relative efficiency in Egypt.

Details

International Journal of Emerging Markets, vol. 18 no. 2
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 29 April 2021

Ebenezer Agyemang Badu and Ebenezer Nyarko Assabil

The purpose of this study is to examine the connection between board composition and value relevance of financial information in Ghana.

353

Abstract

Purpose

The purpose of this study is to examine the connection between board composition and value relevance of financial information in Ghana.

Design/methodology/approach

The study uses a panel data of 144 firm-year observations of listed firms in Ghana.

Findings

The study finds that a higher fraction of independent directors is associated with lower firm value. The study further finds that board size is positively related to firm value, whereas duality is negatively associated with firm value.

Practical implications

The practical implication of this paper is that investors and regulators should be mindful that specifying governance composition should not only be based on “so-called” codes of best practices but also the level of the country's or the sector's development and local institutional structures.

Originality/value

This study uses five different measurements of market share and considers the impact of the provision of the Code of Best Practices in Ghana.

Details

Journal of Economic and Administrative Sciences, vol. 38 no. 4
Type: Research Article
ISSN: 2054-6238

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Article
Publication date: 3 January 2022

Reza Tajaddini, Hassan F. Gholipour and Amir Arjomandi

The purpose of this study is to explain the potential long-term impacts of working from home on housing wealth inequality in large cities of advanced economies.

672

Abstract

Purpose

The purpose of this study is to explain the potential long-term impacts of working from home on housing wealth inequality in large cities of advanced economies.

Design/methodology/approach

This study is descriptive research and It supports the arguments by providing some emerging evidence from property markets in developed countries.

Findings

The authors argue that due to the unique nature of the COVID-19 crisis, it will have a different and long-term impact on housing wealth inequality. Changes in the working arrangements of many professionals will change the housing demand dynamic across different suburbs and may lead to a reduction of the housing wealth gap in the long term. In this paper, the authors propose five mechanisms that may impact housing wealth inequality.

Research limitations/implications

Long-term data is required to test the proposed conceptual model in this study and the effect of the COVID-19 pandemic on housing wealth across and within suburbs of large cities.

Practical implications

Policymakers and regulators may benefit from the discussions and suggestions provided in this study and consider the proposed avenues on how new changes in the working environment (remote working) may result in a reduction of housing wealth inequality.

Originality/value

This study presents a new perspective about the potential long-term impacts of working from home that is posed by the COVID-19 pandemic on housing wealth inequality in large cities of developed economies.

Details

International Journal of Housing Markets and Analysis, vol. 16 no. 1
Type: Research Article
ISSN: 1753-8270

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Article
Publication date: 5 December 2024

Parisa Rousta, Mozhgan Shahamirian, Sedigheh Yazdanpanah and Alireza Shirazinejad

This study investigated the production of free and encapsulated nanoemulsions using Cordia myxa fruit peel (CMFP) extract and vitamin D3.

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Abstract

Purpose

This study investigated the production of free and encapsulated nanoemulsions using Cordia myxa fruit peel (CMFP) extract and vitamin D3.

Design/methodology/approach

The CMFP extract was obtained using an ultrasonic technique, and its characteristics such as total phenolic content (TPC), antioxidant activity, cytotoxicity and gas chromatography-mass spectrometry (GC/MS) analysis were assessed. CMFP was encapsulated in vitamin D3 oil droplets of nanoemulsion prepared by ultra-homogenization using calcium alginate polymer. The nanoemulsions were evaluated for 2,2-diphenyl-1-picrylhydrazyl (DPPH) scavenging activity, antimicrobial activity, morphology, Fourier transform infrared (FTIR) analysis and release rate in a simulated gastrointestinal model.

Findings

The GC/MS results revealed that pyrocatechol, cholestanoids and propionaldehyde were the predominant compounds in the extract. The highest cytotoxicity effect of CMFP was observed at concentrations of 6.25 and 12.5 ppm of the extract. Encapsulated nanoemulsions exhibited the highest antimicrobial activity against Escherichia coli (ATCC 35218). The antioxidant activity of the free and encapsulated nanoemulsions ranged from 25.81 to 36.08 mg/100g and 49.25–55.7 mg/100g, respectively. Free nanoemulsions showed a higher release rate in the simulated gastric model compared to encapsulated ones. The FTIR spectrum allowed for the identification of functional groups responsible for antioxidant and antibacterial properties, indicating that these properties of the nanoemulsions were maintained.

Originality/value

This study demonstrates the successful co-encapsulation of CMFP extract and vitamin D3 in nanoemulsions, which significantly enhanced the stability, bioavailability and functional properties of both compounds. Encapsulated nanoemulsions exhibited higher antioxidant and antimicrobial activities compared to their free counterparts, with controlled release in simulated gastrointestinal conditions. These findings confirm that nanoemulsion-based encapsulation is an effective strategy to protect and enhance the bioactivity of plant extracts and vitamins, supporting their potential use in functional food products and therapeutic application.

Details

British Food Journal, vol. 127 no. 2
Type: Research Article
ISSN: 0007-070X

Keywords

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Article
Publication date: 31 October 2022

M. Kabir Hassan and Mustafa Raza Rabbani

The purpose of this study is to investigate the role of Auditing and Accounting Organization for Islamic Financial Institution (AOIFI) governance disclosure on the performance of…

1198

Abstract

Purpose

The purpose of this study is to investigate the role of Auditing and Accounting Organization for Islamic Financial Institution (AOIFI) governance disclosure on the performance of Islamic financial institutions (IFIs) through systematic literature review approach.

Design/methodology/approach

This study is based on the review of literature related to the AAOIFI accounting standards downloaded from Scopus database. This study includes review of 126 research articles, 10 review papers, 9 book chapters and 5 conference papers related to different roles played by AAOIFI in providing standards for accounting, auditing, governance and ethics for global IFIs.

Findings

The findings of this study suggest that AAOIFI has played a critical role in developing the accounting standards for the IFIs and contributed positively to the overall growth of the Islamic finance industry.

Practical implications

AAOIFI has played a critical role in issuing and development of accounting and auditing standards and has contributed positively to the financial performance of IFIs. Research gaps are identified, and there is a need to work on these gaps.

Originality/value

This study will contribute to the understanding the role of AAOIFI in issuing and development of accounting and governance standards and future research agenda based on a thorough review of literature.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 5
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 28 June 2024

Savva Shanaev, Efan Johnson, Mikhail Vasenin, Humnath Panta and Binam Ghimire

The purpose of this paper is to estimate the implications of illicit market use for the value of Bitcoin in an event studies framework.

120

Abstract

Purpose

The purpose of this paper is to estimate the implications of illicit market use for the value of Bitcoin in an event studies framework.

Design/methodology/approach

This study uses a data set of 58 state-level marijuana decriminalisation and legalisation bills and referenda in the USA in 2010–2022.

Findings

Decriminalisation is associated with a strong and consistent positive Bitcoin price response around the event, recreational legalisation induces a more ambiguous reaction and medical legalisation is found to have a negative albeit small impact on Bitcoin value. This suggests decriminalisation enhances shadow economy use value of Bitcoin, whereas recreational and medical legalisation are not consistently reducing illicit drug cryptomarket activity. The effects are robust to various estimation windows, in subsamples, and also when outliers, heavy tails, conditional heteroskedasticity and state size are accounted for.

Originality/value

New to the literature, the choice of US marijuana bills, specifically as sample events, is based on both theoretical and empirical grounds.

Details

Journal of Financial Regulation and Compliance, vol. 32 no. 4
Type: Research Article
ISSN: 1358-1988

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Article
Publication date: 21 November 2023

Rahman Ullah Khan, Karim Ullah and Muhammad Atiq

This study aims to synthesize the existing literature with insights gained from interviews conducted with regulatory experts. The objective is to analyse the challenges associated…

299

Abstract

Purpose

This study aims to synthesize the existing literature with insights gained from interviews conducted with regulatory experts. The objective is to analyse the challenges associated with incorporating cryptocurrencies into regulatory frameworks and to explore constraints in the regulatory institutionalization of cryptocurrencies.

Design/methodology/approach

The study methodology consists of two steps. The first step is to identify regulatory constraints in the literature review and in the next step, interviews are conducted with officials of the State Bank of Pakistan (SBP). The study used a qualitative case study methodology, in which a single case (regulatory constraint) was selected as a unit of analysis.

Findings

The findings show that lack of traceability, legal status, lack of governmental control due to decentralization, difficulty enforcing laws, volatility, lack of skills with regulators and difficulty integrating cryptocurrencies into the current financial system are the main obstacles to the introduction of a regulatory framework. Thus, on a broader conceptual level, the findings can be grouped into opportunism, lack of strategic capability and fragmented global laws.

Research limitations/implications

This study could inform global cryptocurrency regulation discussions, sharing a developing country’s views on balancing the government, central banks, the financial sector and public interests. This could guide countries to consider cryptocurrency adoption in similar situations. This could affect the cryptocurrency market, impacting demand, supply and investor trust in Pakistan.

Practical implications

The study has implications for policy making officials. The research aims to offer valuable insights to the SBP and other regulatory authorities, helping them identify potential risks and create an effective regulatory framework for cryptocurrencies.

Social implications

The study has implications for society in knowing about the volatile nature of cryptos and anonymity of their issuers, which poses regulatory constraints. This then implies its harmfullness to its traders and the huge losses that may arise from their trading due to its volatile nature.

Originality/value

This study contributes to the literature on the constraints, responsibilities and consultation framework of cryptocurrency regulations.

Details

Qualitative Research in Financial Markets, vol. 16 no. 4
Type: Research Article
ISSN: 1755-4179

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