bluuebunny/crossref_metadata_2025 huggingface dataset:
Mitigating housing glut: an application to the Malaysian housing market
Authors: Yip Chee Yin , Senadjki Abdelhak , Au Yong Hui Nee , Abdul Adzis Azira
Published: August 2020

Purpose

This paper aims to construct a model procedure to mitigate housing glut by using both qualitative and quantitative approach. The model applied in the Malaysian context analyzes the following: information contained in media articles and reports issued by Bank Negara Malaysia (BNM) on the housing market to extract the true picture of the housing glut issue; the relative impact (effectiveness) of housing affordability, housing prices and economic growth in influencing housing glut, and how it can be overcome so that appropriate preferential policies can be taken to mitigate the problem.

Design/methodology/approach

This study uses quarterly data from 2000 to 2017 to conduct economic analysis, economic theory analysis and cointegrating regression, whereas information from media-published housing articles and reports issued by BNM are examined and interpreted to draw the true picture of housing glut.

Findings

The results obtained from quantitative analysis show that housing affordability exerts very mild relative effect (0.0097) negatively on housing glut, whereas economic growth and housing price produce a relatively mild positive impact of (0.020) and (0.022), respectively, conflicting to the common consensus that the two factors have a significant effect on housing glut. Qualitatively, the results of this study show that housing glut seems to be relatively larger for affordable housing, which is contrary to the quantitative results, pointing to the existence of other influencing factors.

Research limitations/implications

There is an imperative need for a third-party survey to gain a comprehensive understanding of the market conditions and buyers’ sentiment and preference.

Originality/value

This study compares both quantitative and qualitative results with expected housing market movements and responses based on conventional wisdom.
Developing mental health awareness and help seeking in prison: a feasibility study of the State of Mind Sport programme
Authors: Woods David , Leavey Gerry , Meek Rosie , Breslin Gavin
Published: August 2020

Purpose

The high prevalence of mental illness within the prison population necessitates innovative mental health awareness provision. This purpose of this feasibility study with 75 males (47 intervention; 28 control) was to evaluate State of Mind Sport (SOMS), originally developed as a community based mental health and well-being initiative, in a notoriously challenging prison setting.

Design/methodology/approach

A mixed 2 (group) × 2 (time) factorial design was adopted. Questionnaires tested for effects on knowledge of mental health, intentions to seek help, well-being and resilience. For each outcome measure, main and interaction effects (F) were determined by separate mixed factors analysis of variance. Two focus groups (N = 15) further explored feasibility and were subjected to general inductive analysis.

Findings

A significant group and time interaction effect were shown for mental health knowledge, F(1, 72) = 4.92, p = 0.03, ηp2 = 0.06, showing a greater post-programme improvement in mental health knowledge score for the intervention group. Focus group analysis revealed an increase in hope, coping efficacy and intentions to engage more openly with other prisoners regarding personal well-being as a result of the SOMS programme. However, fear of stigmatisation by other inmates and a general lack of trust in others remained as barriers to help-seeking.

Originality/value

The implications of this study, the first to evaluate a sport-based mental health intervention in prison, are that a short intervention with low costs can increase prisoner knowledge of mental health, intentions to engage in available well-being opportunities and increase a sense of hope, at least in the short term.
Enhancing business performance through green human resource management practices: an empirical evidence from Malaysian manufacturing industry
Authors: Ghouri Arsalan Mujahid , Mani Venkatesh , Khan Mustafa R. , Khan Naveed R. , Srivastava Anugamini Priya
Published: August 2020

Purpose

The purpose of this study is to assess the key determinants of green human resource management (GHRM) and investigate its impact on environmental performance (EP) and business performance (BP).

Design/methodology/approach

The research employed SmartPLS 3 and follows a cross-sectional research design. Data from 179 employees were collected using a convenience sampling technique from the firms that adopted GHRM practices.

Findings

The research found a significant relationship of GHRM with EP and also reported the significant relationship between EP and BP. Moreover, EP significantly mediates the relationship of GHRM with BP.

Research limitations/implications

A relatively small sample size of employees was used that may suggest the need for a diverse and more representative sample. The paper is based on data collected from the Malaysian manufacturing industry – other economic sectors and Asian countries may offer different results.

Practical implications

The paper identifies the need for incorporating GHRM practices and culture at the workplace to encourage positive green behavior in employees which will increase the EP and BP of the firm.

Originality/value

This paper reported the initial empirical findings after the March 7th incident on EP of businesses in Malaysia, where businesses have initiated the adoption of GHRM practices.
Enablers of green business process management in the oil and gas sector
Authors: AlNuaimi Bader K. , Al Mazrouei Mohammed , Jabeen Fauzia
Published: August 2020

Purpose

The integration of green business process management (GBPM) to the existing processes of the oil and gas companies (O&G) in the Gulf Cooperation Council (GCC) countries can lower environmental damage in the O&G sector (OGS), which causes more environmental hazards than other sectors. Studies suggest that sustainability remains a challenge for GCC O&G companies. In this context, this study assesses the following enablers and subenablers related to GBPM integration in these companies: strategy, management, people and culture, information technology, methods and governance.

Design/methodology/approach

Using data from a survey of 12 strategy experts from four GCC O&G companies and the analytical hierarchy process, this study prioritized the key enablers and subenablers driving GBPM.

Findings

Strategy was the highest-ranked enabler, followed by management; governance was the lowest-ranked enabler. Measuring green metrics was the highest-priority strategy enabler, and revising responsibilities and management involvement in strategy development were the highest-priority sub-enablers.

Practical implications

This study recommends O&G companies to invest in optimizing the existing BPM to enhance process-based decision-making, before GBPM integration. The formation of sustainability groups can bring enablers together to improve sustainability performance. Management and governments must reevaluate their commitment to sustainability while developing policies for the GCC OGS.

Originality/value

This study investigated which enablers and subenablers significantly affect GBPM integration in the sector; the results can support researchers and practitioners with the necessary knowledge for future developments.
Rotterdam and the question of new urban tourism
Authors: Nientied Peter
Published: August 2020

Purpose

This paper aims to discuss tourism development, tourism policy development and its challenges in Rotterdam through the lens of “new urban tourism”, reviewing the relevance of the concept.

Design/methodology/approach

This paper comprises a review of the concept of new urban tourism and a case study of Rotterdam. Methods used include a literature review and social media search, an analysis of policy documents and street interviews.

Findings

Tourism in Rotterdam has grown rapidly, exhibiting aspects of new urban tourism such as encounters with the ordinary and everydayness, authenticity and de-differentiation. Details about tourism motives and nature of tourism are unknown. It is concluded that the concept of new urban tourism is a rather elusive and difficult notion to apply to the case of Rotterdam.

Research limitations/implications

This research is a case study of one city.

Practical implications

This paper suggests that different tourism information and statistics are needed for policymaking and for understanding urban tourism.

Originality/value

The Rotterdam case raises new questions about new urban tourism, as the concept appears to be rather indefinable.
Shari’ah-compliant benchmark and Shari’ah-based “raf’ al-haraj” benchmark on prohibition of riba
Authors: Suzuki Yasushi , Miah Mohammad Dulal
Published: August 2020

Purpose

This paper aims to propose two benchmarks “Shari’ah-compliant” benchmark and “Shari’ah-based” “raf’ al-haraj” (the removal of hardship) benchmark. The former benchmark can be applied to ensure that a transaction brings “profits on sales” and not “profits on loan”, and the latter benchmark should be addressed to ensure that a transaction does not exploit the customers of Islamic banks.

Design/methodology/approach

The authors draw upon the theory of institutional economics, in particular, instrumental and procedural rationality, to argue that the believers can pay their best effort as an exercise of ijtihad to understand and incarnate the logic and rationales implicit in the Qur’anic text.

Findings

Currently, there is no benchmark that determines the profit ceiling on murabaha. The authors suggest two types of “gray-zones” – the “Shari’ah-compliant but less contributing to the removal of hardship” and the “controversial on compliance but contributing to the removal of hardship in borrowers” to use as a benchmark in endorsing less shariah-compliant Islamic products.

Practical implications

There is no benchmark or a clear-cut demarcation that can be used to endorse less Shari’ah-compliant Islamic finance. Thus, Shari’ah-compliant’ benchmark and “Shari’ah-based” “raf’ al- haraj” benchmarks can be used to guide whether a financial transaction is acceptable or not. This guideline can be of huge practical relevance for Islamic finance.

Originality/value

There is no sensible study that offers such guidelines that can be used to demarcate whether a particular financial transaction, which has no clear-cut fatwa, is acceptable or not. Hence, the current research is novel and contributes to the existing literature of Islamic finance.
Brand engagement in self-concept: a comparative study in Austria, Italy and Poland
Authors: Razmus Wiktor , Mazzoli Valentina , Acuti Diletta , Grabner-Kräuter Sonja
Published: August 2020

Purpose

The study aims to shed light on cross-country comparisons of brand engagement in self-concept (BESC) among consumers from European countries and to link presumed differences with country-level economic growth and materialism. This study contributes to the literature on the customer–brand relationship and provides implications for international branding strategies.

Design/methodology/approach

This observation study explored levels of BESC in three European countries. Questionnaire data were collected from consumers of Austria (N = 302), Italy (N = 431) and Poland (N = 410) with the purpose to make cross-country comparisons of BESC among consumers.

Findings

The results provide evidence for partial scalar invariance of the BESC scale. Cross-country comparisons of latent means reveal that Polish consumers score higher on BESC than consumers from Austria and Italy. Moreover, Austrian consumers score higher on BESC than Italian consumers.

Research limitations/implications

Culture as a contextual factor of BESC should be studied further. The findings should be replicated with non-convenience samples in additional cultural contexts to improve the generalizability of data. Structural equation modeling could be used to investigate psychological drivers of BESC differences.

Practical implications

The findings coming from the cross-country comparisons of BESC are of practical relevance to marketing managers: they should tailor their branding and communication strategies accordingly.

Originality/value

So far, the understanding of cross-cultural and cross-country differences in consumer–brand relationships has remained limited. This study adopts a rigorous approach to cross-cultural research enriching the literature on BESC from a cross-country perspective.
Rental market and macroeconomics: evidence for the US
Authors: de Albuquerquemello Vinicius Phillipe , Besarria Cássio
Published: August 2020

Purpose

The aim of this paper is to assess whether the inclusion of the rental housing market affect the dynamics of the real business cycles (RBCs).

Design/methodology/approach

For this investigation, the authors model and estimate two dynamic stochastic general equilibrium (DSGE) versions for the US economy, one with and one without the presence of residential rent.

Findings

The findings provide evidence that the inclusion of the rental housing market can improve the assessment of public policies and the projection of scenarios in the face of sudden macroeconomic shocks. The addition of this secondary housing market augments the effect of total factor productivity (TFP) shock on output and consumption. In addition, it increases the effect of the credit shock on the demand for housing. The latter highlights the role of credit for the real estate market. Therefore, the authors recommend that analysts and macro-prudential authorities consider adding it to their models.

Originality/value

The findings provide evidence that the inclusion of the rental housing market can improve the assessment of public policies and the projection of scenarios in the face of sudden macroeconomic shocks.
Everyone’s in, on the game: financial crime and the organization of sporting events.Looking for a“virtuous” model
Authors: Rigazio Sara
Published: August 2020

Purpose

This study aims at investigating the phenomenon of financial crime with specific reference to the organization of major sporting events. In particular, in the light of the existing international regulatory framework and recent cases, the study highlights how the adoption of a “virtuous model” – from the point of view of transparency and legality – fully responds to the needs not only of the sports system itself but, also, and above all, of the entire international community.

Design/methodology/approach

The paper combines deductive and inductive approaches in addition to consulting and analyzing the principal official reports on the matter, the state of the art, scholarly studies and some of the most relevant leading cases.

Findings

In view of the growing interest of the international community in fighting the phenomenon of sports manipulation, this study highlights some of the critical aspects that have so far characterized the approach of the institutions, focusing the attention on the profile of “sustainability” and “responsibility” understood also from the legal perspective.

Originality/value

Given, on the one hand, the huge economic interests that the organization of major sporting events generate and, on the other hand, the social impact they produce as well, the study offers some insights on the need to adopt a sort of “third way,” a virtuous model that acts as a forerunner and that combines respect for the law with the peculiarity of the sports system, so that the final result can be of benefit to the entire international community.
Does corruption affect Islamic banking? Empirical evidence from the OIC countries
Authors: Yunan Zuhairan Yunmi
Published: August 2020

Purpose

This paper aims to examine whether the level of corruption affects profitability and soundness of Islamic banking.

Design/methodology/approach

This paper uses a dynamic panel of 61 Islamic banks from 12 Organization of Islamic Cooperation (OIC) countries covering the period between 2016 and 2018.

Findings

This paper finds that the empirical evidence examined shows that corruption does affect the profitability and soundness of Islamic banks.

Originality/value

The value of this paper is to emphasize further understanding of corruption behaviour on Islamic banking in Islamic countries. This paper contributes to filling the gaps in the current literature on corruption and Islamic banking. Existing literature has only focussed on either profitability or soundness of Islamic banking, whereas this paper analyses the impact of corruption levels for both performance measurements simultaneously.
Knowledge-driven business model innovation through the introduction of equity investment: evidence from China’s primary market
Authors: Zheng Jiali , Qiao Han , Zhu Xiumei , Wang Shouyang
Published: August 2020

Purpose

This study aims to explore the role of equity investment in knowledge-driven business model innovation (BMI) in context of open modes according to the evidence from China’s primary market.

Design/methodology/approach

Based on the database of China’s private market and data set of news clouds, the statistic approach is applied to explore and explain whether equity investment promotes knowledge-driven BMI. Machine learning method is also used to prove and predict the performance of such open innovation.

Findings

The results of logistic regression show that explanatory variables are significant, providing evidence that knowledge management (KM) promotes BMI through equity investment. By further using back propagation neural network, the classification learning algorithm estimates the possibility of BMI, which can be regarded as a score to quantify the performance of knowledge-driven BMI

Research limitations/implications

The quality of secondhand big data is not very ideal, and future empirical studies should use first-hand survey data.

Practical implications

This study provides new insights into the link between KM and BMI by highlighting the important roles of external investments in open modes.

Social implications

From the perspective of investment, the findings of this study suggest the importance for stakeholders to share knowledge and strategies for entrepreneurs to manage innovation.

Originality/value

The concepts and indicators related to business models are difficult to quantify currently, while this study provides feasible and practical methods to estimate knowledge-driven BMI with secondhand data from the primary market. The mechanism of knowledge and innovation bridged by the experience from investors is introduced and analyzed.
Deficient regimes of anti-money laundering and countering the financing of terrorism: agenda of digital banking and financial inclusion
Authors: Jayasekara Sisira Dharmasri
Published: August 2020

Purpose

The purpose of this paper is to discuss the dilemma of digital banking and the financial inclusion agenda of countries with the level of strength of the anti-money laundering and countering the financing of terrorism (AML/CFT) regime.

Design/methodology/approach

This study develops an AML/CFT compliance index using the assessment data of FATF to measure the level compliance strength of countries to measure the impact of the strength of the AML/CFT regime on the financial inclusion. Financial literacy, literacy, number of bank branches and income level of countries are used as other control variables in regression analysis, which is used to test the developed model.

Findings

The results suggest that the AML/CFT compliance level of a country is a significant factor in determining the level of financial inclusion. Besides, the number of bank branches for 100,000 people, literacy and financial literacy are significant factors in financial inclusion. However, the results reveal that financial literacy is significant over literacy in determining financial inclusion. Therefore, having considered the importance of the AML/CFT regime for financial inclusion, regulators are required to strengthen the AML/CFT regime and make clarity on the AML/CFT regulations. This clarity will promote the digitalization and financial inclusion over time.

Practical implications

Most of the studies related to financial inclusion and AML/CFT aspects are qualitative. Therefore, this is only the start of measuring the strength of an AML/CFT regime. More appropriate measures will be developed in the future based on this foundation.

Originality/value

This paper is an original work done by the author, which discusses the issues of digital banking and financial inclusion agenda of countries with the compliance strength of the AML/CFT regime. The AML/CFT compliance index is the original idea of the author, which can be used as a quantitative measure to capture the strength of the AML/CFT regimes in future studies.
Prosumers in times of crisis: definition, archetypes and implications
Authors: Lang Bodo , Dolan Rebecca , Kemper Joya , Northey Gavin
Published: August 2020

Purpose

This paper defines prosumers in light of the COVID-19 crisis and other contexts. It addresses how prosumers helped overcome challenges caused by COVID-19 and is the first paper to develop a taxonomy of prosumers, their differentiating characteristics and the degree to which they are useful in overcoming the challenges of COVID-19.

Design/methodology/approach

We conducted a literature search of the prosumer literature using the Web of Science and Scopus databases.

Findings

This study solves a definitional dilemma of prosumers and develops six prosumer archetypes displaying the nuances of prosumers. The study shows that the six prosumer archetypes vary in their usefulness in addressing challenges caused by COVID-19. The findings demonstrate the micro (individual), meso (organizational) and macro (societal) benefits offered by prosumers in times of crises.

Research limitations/implications

This study has some clear implications for the prosumer literature, the services literature and the crisis literature by clarifying the role of prosumers in times of crisis.

Practical implications

This paper offers several implications at the micro (individual), meso (organizational), and macro (societal) levels that are offered by prosumers in times of crises. The benefits of prosumers afford individuals, service practitioners and other organizations ways to remain resilient and strong in the face of significant crises such as COVID-19.

Originality/value

This paper makes three specific contributions. First, it contributes to the service literature by highlighting the role and value of prosumers in crises, an area currently under-researched. Secondly, it developed six prosumer archetypes displaying the nuances of prosumers, contributing to the prosumer literature by sharpening the focus of this versatile phenomenon and demonstrating the differential value of each type of prosumer in times of crises. Lastly, the study advances the prosumer literature by resolving the definitional dilemma of prosumers and by providing a broad, yet specific definition of prosumers that captures the different perspectives evident in the prosumer literature.
Equilibrating resources and challenges during crises: a framework for service ecosystem well-being
Authors: Finsterwalder Jörg , Kuppelwieser Volker G.
Published: August 2020

Purpose

This article explores the impact of crises, such as the coronavirus pandemic, on service industries, service customers, and the service research community. It contextualizes pandemics in the realm of disasters and crises, and how they influence actors' well-being across the different levels of the service ecosystem. The paper introduces a resources–challenges equilibrium (RCE) framework across system levels to facilitate service ecosystem well-being and outlines a research agenda for service scholars.

Design/methodology/approach

Literature on disasters, crises, service and well-being is synthesized to embed the COVID-19 pandemic in these bodies of work. The material is then distilled to introduce the novel RCE framework for service ecosystems, and points of departure for researchers are developed.

Findings

A service ecosystems view of well-being co-creation entails a dynamic interplay of actors' challenges faced and resource pools available at the different system levels.

Research limitations/implications

Service scholars are called to action to conduct timely and relevant research on pandemics and other crises, that affect service industry, service customers, and society at large. This conceptual paper focuses on service industries and service research and therefore excludes other industries and research domains.

Practical implications

Managers of service businesses as well as heads of governmental agencies and policy makers require an understanding of the interdependence of the different system levels and the challenges faced versus the resources available to each individual actor as well as to communities and organizations.

Social implications

Disasters can change the social as well as the service-related fabric of society and industry. New behaviors have to be learned and new processes put in place for society to maintain well-being and for service industry's survival.

Originality/value

This paper fuses the coronavirus pandemic with service and well-being research, introduces a resources-challenges equilibrium framework for service ecosystem well-being and outlines a research agenda.
Forecasting the macro determinants of bank credit quality: a non-linear perspective
Authors: Fallanca Maria Grazia , Forgione Antonio Fabio , Otranto Edoardo
Published: August 2020

Purpose

This study aims to propose a non-linear model to describe the effect of macroeconomic shocks on delinquency rates of three kinds of bank loans. Indeed, a wealth of literature has recognized significant evidence of the linkage between macro conditions and credit vulnerability, perceiving the importance of the high amount of bad loans for economic stagnation and financial vulnerability.

Design/methodology/approach

Generally, this linkage was represented by linear relationships, but the strong dependence of bank loan default on the economic cycle, subject to changes in regime, could suggest non-linear models as more appropriate. Indeed, macroeconomic variables affect the performance of bank’s portfolio loan, but such a relationship is subject to changes disturbing the stability of parameters along the time. This study is an attempt to model three different kinds of bank loan defaults and to forecast them in the case of the USA, detecting non-linear and asymmetric behaviors by the adoption of a Markov-switching (MS) approach.

Findings

Comparing it with the classical linear model, the authors identify evidence for the presence of regimes and asymmetries, changing in correspondence of the recession periods during the span of 1987–2017.

Research limitations/implications

The data are at a quarterly frequency, and more observations and more extended research periods could ameliorate the MS technique.

Practical implications

The good forecasting performance of this model could be applied by authorities to fine-tune their policies and deal with different types of loans and to diversify strategies during the different economic trends. In addition, bank management can refer to the performance of macroeconomic conditions to predict the performance of their bad loans.

Originality/value

The authors show a clear outperformance of the MS model concerning the linear one.
Use of awareness raising campaigns to expand HIV testing: experiences in the Bronx, NY and Washington, DC (HPTN 065 study)
Authors: Edelstein Zoe , Kharfen Michael , Kim Michelle , Tsoi Benjamin , Salcuni Paul M. , Gamble Theresa , Cutler Blayne , Branson Bernard , El-Sadr Wafaa M.
Published: August 2020

Purpose

Awareness raising campaigns have been used to promote HIV prevention messages, including the expansion of HIV testing, but initiating such campaigns de novo can be costly. Both the Bronx, New York and Washington, DC have significant local HIV epidemics and a history of efforts to scale-up HIV testing. To build on prior HIV testing campaigns and create new messages based on consultation with diverse stakeholders, a partnership with a community-based clinical trial to enhance HIV testing and treatment was established. The purpose of this paper is to describe the history of HIV testing campaigns in the two jurisdictions, the awareness raising conducted in collaboration with the HIV Prevention Trials Network (HPTN) study (HPTN 065) and provide evidence of its effect in these two communities.

Design/methodology/approach

The foundation of prior campaigns allowed for expansion of social mobilization efforts to specific priority populations (gay men and other men who have sex with men), the most severely affected groups in both communities, and to expand the efforts to include clinical settings. New compelling and acceptable messages were shaped through engagement with community members and based on input from focus groups with target populations in each city.

Findings

By engaging the target population in the development of new messaging, HPTN 065 study successfully built on campaigns that were already underway in both jurisdictions and was able to use those messages and platforms to further normalize HIV testing.

Practical implications

Modifying and adapting existing messages saved time and resources, which can be important factors to consider in settings with limited resources or high media purchasing costs.

Originality/value

Efforts of this kind may ultimately help to decrease HIV transmission in large urban settings.
The implementation of sustainability reporting in a small and medium enterprise and the emergence of integrated thinking
Authors: Rossi Adriana , Luque-Vílchez Mercedes
Published: August 2020

Purpose

This study aims to examine the process through which sustainability is integrated into the organizational practices of accounting.

Design/methodology/approach

Action research, drawing on the lens of neo-institutional theory, is used to explore the integration process of sustainability in an Italian company.

Findings

The results show how different factors and organizational dynamics contribute to the initiation of both sustainability reporting and the progressive diffusion of sustainability practices in this organization, within the small- and medium-sized enterprise (SME) category. In addition, signs of integrated thinking were identified while charting the process of sustainability reporting and its institutionalization within the company.

Research limitations/implications

The study shows that the idea of integrated thinking was rooted in organizational culture prior to the International Integrated Reporting Council (IIRC) framework and the momentum it gave to integrated reporting. In this sense, this research provides evidence to confirm the existence of an alternate narrative in relation to the one offered by the IIRC framework.

Practical implications

The present study contributes to understanding how SMEs can integrate sustainability into their accounting systems. Managers working in these organizations may learn from this experience.

Originality/value

On the one hand, this study further the knowledge of sustainability integration processes within an organizational practice, especially in the case of SMEs. On the other hand, the study is, perhaps, the first to identify signs of integrated thinking on the journey through the sustainability institutionalization process.
Rebuilding trust: sustainability and non-financial reporting and the European Union regulation
Authors: La Torre Matteo , Sabelfeld Svetlana , Blomkvist Marita , Dumay John
Published: August 2020

Purpose

This paper introduces the special issue “Rebuilding trust: Sustainability and non-financial reporting, and the European Union regulation”. Inspired by the studies published in the special issue, this study aims to examine the concept of accountability within the context of the European Union (EU) Directive on non-financial disclosure (hereafter the EU Directive) to offer a critique and a novel perspective for future research into mandatory non-financial reporting (NFR) and to advance future practice and policy.

Design/methodology/approach

The authors review the papers published in this special issue and other contemporary studies on the topic of NFR and the EU Directive.

Findings

Accountability is a fundamental concept for building trust in the corporate reporting context and emerges as a common topic linking contemporary studies on the EU Directive. While the EU Directive acknowledges the role of accountability in the reporting practice, this study argues that regulation and practice on NFR needs to move away from an accounting-based conception of accountability to promote accountability-based accounting practices (Dillard and Vinnari, 2019). By analysing the links between trust, accountability and accounting and reporting, the authors claim the need to examine and rethink the inscription of interests into non-financial information (NFI) and its materiality. Hence, this study encourages research and practice to broaden mandatory NFR practice over the traditional boundaries of accountability, reporting and formal accounting systems.

Research limitations/implications

Considering the challenges posed by the COVID-19 crisis, this study calls for further research to investigate the dialogical accountability underpinning NFR in practice to avoid the trap of focusing on accounting changes regardless of accountability. The authors advocate that what is needed is more timely NFI that develops a dialogue between companies, investors, national regulators, the EU and civil society, not more untimely standalone reporting that has most likely lost its relevance and materiality by the time it is issued to users.

Originality/value

By highlighting accountability issues in the context of mandatory NFR and its linkages with trust, this study lays out a case for moving the focus of research and practice from accounting-based regulations towards accountability-driven accounting change.
Investigation of biokinetic effects on hybrid multienzyme biosensor system
Authors: Akinshilo Akinbowale T. , Sobamowo Gbeminiyi M. , Olaye Osamudiamen , Illegbusi Adeleke O.
Published: August 2020

Purpose

In this paper, hybrid multienzyme biosensor system, which detects analyte through molecular conversion into signal response, is analyzed and presented. The biokinetic effects of pertinent parameters such as Michaelis–Menten constant, inhibitor inhibition and substrate inhibition modulus on biochemical reactions are investigated.

Design/methodology/approach

Biochemical reaction models are described by five nonlinear equations for bisubstrate amperometric system analyzed adopting the regular perturbation method.

Findings

Results obtained reveal that increasing Michaelis–Menten constant of oxygen causes a significant decrease in hydrogen peroxide concentration while increasing Michaelis–Menten constant of glucose shows increasing effect on oxygen concentration. Hence, results obtained from this work serve as reference for further analysis of concentration models and offer useful insight to relevant applications such as food safety, environmental and biomedical applications.

Practical implications

This work serves as reference for further analysis of concentration models and offers useful insight to relevant applications such as food safety, environmental and biomedical applications.

Originality/value

This paper examines the effect of biokinetic parameters on the concentration of the hybrid multienzyme biosensor. Here the effects of parameters such as inhibitor inhibition, substrate inhibition and Michealis–Menten were investigated on substrate, inhibition and product concentrations. It is illustrated from result that inhibitor parameter slows enzymatic catalytic reaction while substrate enhances reaction. This study applied approximate analytical scheme to investigate the biokinetic effects, adopting the regular perturbation scheme.
Campus law enforcement: the relationship between emergency preparedness and community policing
Authors: Basham Sherah L.
Published: August 2020

Purpose

The purpose of this paper is to examine the relationship between emergency preparedness and community policing within campus law enforcement agencies, as well as agency and campus characteristics that impact the level of emergency preparedness activities.

Design/methodology/approach

Using data from the 2011–2012 Survey of Campus Law Enforcement Agencies, this study employs ordinary least squares regression modeling to examine emergency preparedness and community policing relationships within 298 campus law enforcement agencies.

Findings

Community policing is the greatest predictor of emergency preparedness in campus law enforcement agencies. This finding refutes arguments that emergency preparedness and community policing are incompatible policing innovations.

Research limitations/implications

This study is limited by the use of secondary data. Future research should utilize survey measures to better isolate the roles and functions of community policing and emergency preparedness.

Practical implications

The findings have implications for campus law enforcement agencies to view emergency preparedness and community policing activities as interrelated. Specifically, agency administration can benefit by taking a holistic approach to campus policing and preparedness.

Originality/value

This paper extends the current research in municipal policing to the campus police environment. This paper also adds to the limited body of literature on the relationships between community policing and emergency preparedness.
Employers' perceptions of the Labour Contract Law: regulatory responses in the small and medium-sized enterprise sector in China
Authors: Li Shaoheng , Rees Christopher J.
Published: August 2020

Purpose

The purpose of this paper is to explore employers' perceptions of China's Labour Contract Law (LCL) and its influence on employment relations and human resource management practices in small and medium-sized enterprises (SMEs).

Design/methodology/approach

This paper adopts a qualitative approach based on 24 interviews with owners and human resource managers of 23 privately owned SMEs in eastern and western China.

Findings

Mixed levels of reported compliance with the provisions of the LCL legislation indicate that the regulatory adoptive behaviours of SME employers are partially explained by the coercive mechanism. Various strategies adopted by employers suggest that when under the pressure of law, SMEs are formalising their employment practices while simultaneously seeking to maintain a degree of informality in respect these practices.

Research limitations/implications

The adopted qualitative approach may limit the findings to be explorative within broader national contexts.

Practical implications

The move towards more formalised practices helps to address issues such as high turnover and widespread labour shortage in SMEs. The paper is likely to be of interest to policymakers seeking to gain insights into employers' perceptions as a means to develop more effective labour regulations.

Originality/value

Unlike most of existing literature examining the general compliance to the LCL and workers' perspectives, this paper reports the views of SME employers; as such, it offers an original contribution to understanding of the role and behaviours of SME employers in regulatory responses in the studied context.
NFL fans' identity and consumption behavior by gender
Authors: Shane-Nichols Amy , McCrohan Diane , Chung Te-Lin
Published: August 2020

Purpose

The purpose of this qualitative research study was to explore male and female sports fandom through examining the prototype of a loyal National Football League (NFL) fan.

Design/methodology/approach

Eighteen in-depth interviews were conducted with male and female participants who self-identified as NFL fans from the Midwest and Northeast regions of the US. Data were analyzed using open coding.

Findings

Both female and male participants identified three common criteria for being a prototypical NFL fan: loyalty, knowledge and wearing of team apparel. The findings also demonstrated gender differences in both how a fan identifies a prototypical fan and how that dictates fan identity, attitudes and behavior. Additionally, prototypical fandom might need to be defined differently for males and females.

Originality/value

This study contributes to the literature by exploring the perspectives of both genders of NFL fans and by providing a more balanced perspective of how males and females define prototypical fans and how each gender perceives the fan behavior of the opposite sex.
The impact of moral attentiveness on manager’s turnover intent
Authors: Ames Justin , Bluhm Dustin , Gaskin James , Lyytinen Kalle
Published: August 2020

Purpose

With the rise in public awareness of corporate social responsibility, business leaders are increasingly expected to recognize the needs and demands of multiple stakeholders. There may, however, be unintended consequences of this expectation for organizational managers who engage these needs and demands with a high level of moral attentiveness. This study aims to investigate the indirect effect of managerial moral attentiveness on managerial turnover intent, serially mediated by moral dissonance and moral stress.

Design/methodology/approach

Multi-phase survey data were collected from 130 managers within a large sales organization regarding experiences of moral dissonance and moral stress. The authors analyzed the relation of these experiences to measures of moral attentiveness and turnover intent using structural equation modeling.

Findings

Results support a serial mediation model, with a positive, indirect effect between moral attentiveness and turnover intent among managers through moral dissonance and moral stress. Overall, the results suggest that expecting business leaders to be morally attentive may result in greater moral dissonance and moral stress, potentially impacting their intentions to stay with the organization.

Practical implications

Implementing positive practices toward processing moral dissonance and reducing moral stress may be a mechanism toward retaining ethically inclined organizational leaders.

Originality/value

This study is the first to identify moral attentiveness as an antecedent to turnover intent within managers. It also establishes the serial mechanisms of moral dissonance and moral stress and provides suggestions on how to retain morally attentive managers by actively managing those mechanisms.
Crime perceptions among international leisure tourists in Cape Town
Authors: Chaturuka Manlord , Duffett Rodney Graeme , Haydam Norbert
Published: August 2020

Purpose

The main purpose of the study is to determine international leisure tourist perceptions with regard to crime, to assess the influence of demographic factors and to investigate the influence of prior, during and post-visit measures on international leisure tourists’ crime perceptions.

Design/methodology/approach

A personal intercept interview survey was used to collect the data at popular Cape Town (CT) tourist attractions via structured questionnaires. A generalized linear model was used to statistically assess respondents’ crime-related perceptions. Qualitative data was also generated via individual in-depth interviews, which were conducted among nine international leisure tourists.

Findings

The study found that international leisure tourists exhibited favorable sentiments regarding crime preparations; general safety information; post-visit crime related perceptions but were less positive about security safety information during their visit. International leisure tourists maintained that crime did not inhibit their activities and was not worse than anticipated during their visit. A majority of tourists indicated that they were not deterred by crime and would revisit CT.

Research limitations/implications

The research was limited to a single city and to English-speaking international leisure tourists. The study was cross sectional in nature and the number of data collection sites was limited to four of the popular tourist attractions in CT.

Practical implications

The study showed that a relatively high number of international leisure tourists had either witnessed or experienced crime in CT. Hence, a separate South African Police Service tourism protection unit could be established to help circumvent crime in CT.

Originality/value

The study used both quantitative and qualitative approaches to provide a comprehensive overview of international leisure tourist crime perceptions, which included prior, during and post-visit measures, of one of the top tourist destinations in the world. Additionally, this study is one of the few recent endeavors to assess the influence of a broad range of demographic and crime-related factors on international leisure tourists’ prior, during and post-visit crime perceptions in an African developing country.
Characteristics and ingredients of an agile work force – a strategy framework
Authors: Mani Swaminathan , Mishra Mridula
Published: August 2020

Purpose

The purpose of this study is to provide a viewpoint on the characteristics and ingredients of what constitutes an agile team using the lens of progress made toward goals (with three sub-categories) and execution/a bias for action (with three sub-categories). Also, highlight the similarity of constructs between two different yet related concepts of employee engagement and agile workforce and how they can be a force multiplier for companies if leveraged right.

Design/methodology/approach

This study undertook literature review of key papers in the areas of building agile teams, its benefits and success stories largely popularized by the technology companies in the software development lifecycle and core constructs of employee engagement. The authors then build a framework of what constitutes an agile team, while briefly explaining the nine archetypes that emerge from the 3 × 3 matrix.

Findings

Employee engagement and agile teams, although different yet related concepts, have very similar underlying constructs. Companies can take advantage of the symbiotic and mutually reinforcing relationship between these two constructs to “futureproof” their business in these turbulent times. Adopting an agile mind-set to team development – experimentation, incremental, iterative progress, nimble and flexible to pivot as per changes in environment – has proven to be successful for many iconic companies. A 3 × 3 matrix plotted against progress toward goals and a bias for action (with three sub-categories each) has given nine team archetypes, with agile team occupying the aspirational, north-east corner of the matrix.

Originality/value

This paper provides insights into this important concept of building agile teams and offers a strategy model to be leveraged to build an agile mind-set in companies. HR managers now have a strategic framework to understand the characteristics and ingredients of agile team and understand the similarity of constructs between employee engagement and agile workforce. They can audit where their teams are at present and work on a clear road map to move them into agile mode.