bluuebunny/crossref_metadata_2025_split huggingface dataset:
Assessing the essential pre-conditions of an authentic sustainability curriculum
Authors: Lengyel Attila , Szőke Szilvia , Kovács Sándor , Dávid Lóránt Dénes , Bácsné Bába Éva , Müller Anetta 
Published: May 2019

PurposeThis study has two aims. It aims to analyse three essential pre-conditions of an authentic sustainability curriculum (ASC). The theoretical analysis involves the definition of authenticity through the learning outcomes (LOs) framework called authentic minimum (AM). This paper also aims to gauge students’ views on economic growth, sustainability and mindfulness.Design/methodology/approachThe theoretical aim was accomplished by extensive study of and critical reflections on the relevant literature. The empirical research was qualitative using an online questionnaire as survey instrument consisting of predominantly open-ended questions involving students of two economic faculties. Directed content analysis and nonparametric quantitative methods were used to assess the answers.FindingsViable sustainability goals are in stark contrast with the promotion of sustainable economic growth in sustainable development goals 8 and the reigning neoliberal agenda. The empirical findings provide valuable insights into how undergraduate students view mindfulness, economic growth and aspects of sustainability.Research limitations/implicationsThe empirical research has some obvious limitations that warrant caution in generalizing the results. The authors used a sample of convenience and the base population of the survey consisted only in students of economics in two economic faculties of two Hungarian universities.Practical implicationsPractical implications of the present paper are many all sharing; however, the need for existential courage on the part of teachers, students and leaders of higher education institutions. Existential courage is required for profound personal transformation, for going against mainstream ideology and the possible confrontations with colleagues, leaders of institutions, students, friends or family members.Originality/valueOn the theoretical side, the concept of ASC was introduced with AM as its LOs framework. For the first time, an attempt was made to interpret authenticity in sustainability education as an integration of mindfulness, human and environmental ethics and a firm opposition to economic growth and neoliberal ideals. The analysis of qualitative data supported earlier research and also provided unique findings in the examined areas.
Understanding potential impacts from university-led educational travel
Authors: Hale Brack W. 
Published: May 2019

Purpose
The purpose of this study is to investigate the potential for environmental and social impacts from university-level educational travel programs.

Design/methodology/approach
This study analyzes the sites visited by 17 education travel programs to the Westfjords (Iceland) from 2014 to 2016. It uses a geographic information system (GIS) project to examine the potential for environmental and social impacts from these programs on local communities and environments. It compares them with similar data on general tourism to the region.

Findings
The results reveal that educational travel programs visit sites that are generally in moderately sensitive areas environmentally and socially. They visit different sites from general tourists and sites that are more sensitive environmentally and socially.

Research limitations/implications
The research area was limited to the Westfjords of Iceland, and thus, the results may not apply globally to all educational travel destinations.

Practical implications
These findings suggest that education travel programs carried out by and for universities the potential to have negative effects on the locations they visit. Universities need to design their educational travel programs so as to limit such impacts to host environments and communities and explicitly educate student participants about sustainable travel behaviors.

Originality/value
This is the first study to combine GIS with several environmental and social metrics to assess impacts from educational travel programs. Further, it is the first study to map the frontstage–backstage continuum as a quantitative metric.
What difference does the context of activation make? Challenges and innovations in the Italian and Norwegian local welfare
Authors: Villa Matteo , Johansen Venke Frederike 
Published: May 2019

PurposeThe purpose of this paper is to analyze the role of trans-contextual processes of implementation and governance in the transformation of social and labor inclusion policies in Norway and Italy, including research and practical implications.Design/methodology/approachIt combines qualitative case studies with a framework that makes them comparable, namely, the Logics of Welfare.FindingsDifferences and similarities are related to regimes’ path dependencies as well as interactions between bottom-up and top-down dynamics of implementation. Their shifting logics and patterns enhance or hinder the local actors’ agency and enactment, and the systems’ capability to reduce the risks of exclusion. Results and the ways in which they are achieved are different, although in both cases the inclusion in the labor market remains a contended issue.Research limitations/implicationsThe comparison is based on two case studies. A further development of in-depth comparative analysis may improve our understanding of the role of contexts in the implementation of policy reforms.Practical implicationsReforms have limited capacity to achieve the expected outcomes, including due to a limited understanding of context-based factors. Practitioners and policy makers should take greater account of the latter and their active role in modifying them.Social implicationsThis paper provides a deeper comprehension on how policy practices affect citizens’ hard pathways toward inclusion.Originality/valueThrough a comparative context-based analysis, the paper shows important differences, similarities and shifting modes of operation in activation policy as well as the role of socio-organizational contexts and bottom-up mobilizations. It looks forward to the possible added value derived from a wider testing of such approaches.
Sharing economy and the lodging websites
Authors: Nisar Tahir M. , Hajli Nick , Prabhakar Guru , Dwivedi Yogesh 
Published: May 2019

Purpose
The purpose of this paper is to understand the main determinants that affect accommodation purchase intentions through lodging websites in sharing economy context. This industry differs from the hotel industry because it is a community marketplace with a growing community of users where renters can monetize their extra space and list their properties to an audience of millions while travelers can find unique accommodation at any price point.

Design/methodology/approach
The authors examine factors such as perceived lodging value, perceived lodging price, lodging information, online lodging reviews, trust with the host, website usability and perceived privacy/security of the website, and measure their relationships with purchase intentions. Based on an online survey data, the structural model test outcomes explain the direct effect of the exogenous variables on purchase intentions and the mediating effect of perceived lodging value between perceived lodging price and purchase intentions.

Findings
The study demonstrates that the six latent factors and proposed associations have positive effects on purchase intentions. Thus, enterprises operating in the online lodging industry should consider these elements as key antecedents of lodging purchase intentions.

Originality/value
Lodging websites operate in a highly competitive market where they have to compete with hotel operators, hostels, bed and breakfasts and hotel comparison websites in current sharing economy. In addition, consumers usually spend a great deal of time and effort on online pre-purchase evaluation because of the ease of the information gathering process where consumers can find a wide variety of options online. Therefore, understanding the drivers that convert browsers into renters is a topic of great interest among marketing managers in the current sharing economy context.
Corporate social responsibility disclosure and debt financing
Authors: Hamrouni Amal , Boussaada Rim , Ben Farhat Toumi Nadia 
Published: May 2019

PurposeThe purpose of this paper is to examine how corporate social responsibility (CSR) reporting influences leverage ratios. In particular, this paper aims to determine whether firms with higher CSR disclosure scores have better access to debt financing.Design/methodology/approachThis paper uses a panel data analysis of non-financial French firms listed on the Euronext Paris Stock Exchange and members of the SBF 120 index from 2010 to 2015. The environmental, social and governance (ESG) disclosure scores that are collected from the Bloomberg database are used as a proxy for the extent of ESG information disclosures by French companies.FindingsThe empirical results demonstrate that leverage ratios are positively related to CSR disclosure scores. In addition, the results show that the levels of long-term and short-term debt increase with the disclosure of ESG information, thus suggesting that CSR disclosures play a significant role in reducing information asymmetry and improving transparency around companies’ ESG activities. This finding meets the lenders’ expectations in terms of extrafinancial information and attracts debt financing sources.Research limitations/implicationsThe research is based only on the quantity of the ESG information disclosed by French companies and does not account for the quality of the CSR disclosures. The empirical model omits some control variables (e.g. the nature of the industry, the external business conditions and the age of the firm). The results should not be generalized, since the sample was based on large French companies for 2010–2015.Practical implicationsFrance is a highly regulated context that places considerable pressure on French firms in terms of CSR policies. The French Parliament has adopted several laws requiring transparency in the environmental, social, and corporate governance policies of French firms. In this context, firms often regard CSR policies as constraints rather than opportunities. This study highlights the benefits that result from transparent CSR practices. More precisely, it provides evidence that the high disclosure of ESG information is a pull factor for credit providers.Originality/valueThis study extends the scope of previous studies by examining the value and relevance of CSR disclosures in financing decisions. More precisely, it focuses on the relatively little explored relationship between the extent of CSR disclosures and access to debt financing. This paper demonstrates how each category of CSR disclosure information (e.g. social, environmental and governance) affects access to debt financing. Moreover, this study focuses on the rather interesting empirical setting of France, which is characterized by its highly developed legal reforms in terms of CSR. Achieving a better understanding of the effects of ESG information is useful for corporate managers desiring to meet lenders’ expectations and attract debt financing sources.
Accounting information and financial institutions’ credit spreads: the case of Tunisia
Authors: Riahi Youssef , Hammami Yacine 
Published: May 2019

PurposeThe purpose of this paper is to investigate two research questions: do accounting reports provide information that helps bondholders assess credit risk of financial institutions? What are the relevant accounting variables related to financial institutions’ credit spreads?Design/methodology/approachThe authors estimate all models of credit spread by specifying fixed effects with year dummies.FindingsThe authors’ document that financial institutions’ cash flows and loan loss provisions (LLP) are significantly correlated with bond spreads. The authors observe that an increase in nondiscretionary LLP predicts an increase in credit spreads, as the former reflects a higher default risk. Bondholders also react negatively to an increase in discretionary LLP, viewed as evidence that a financial institution is engaged in opportunistic earnings or tax management. Finally, the authors demonstrate that the relationship between accounting data and credit spreads is stronger for high-yield bonds than for low-yield bond.Research limitations/implicationsThis study has certain limitations due to the sample size and data frequency.Practical implicationsFirst, this paper provides strong evidence to all market participants that financial accounting reports are useful in forecasting credit risk in emerging markets. Second, the paper highlights the importance of disclosure policies and accounting transparency of financial institutions in emerging markets. Third, the results are also of practical interest to standard setters and financial regulators. The latter should consider monitoring accruals, especially the discretionary component of LLP, to mitigate the effects of accounting manipulations and managers’ opportunism.Originality/valueFirst, the previous literature does not focus on financial institutions despite their key role in the economy. Second, the paper is the first to study the credit relevance of accounting information in emerging markets (Tunisia).
How do smokers respond to pictorial and threatening tobacco warnings? The role of threat level, repeated exposure, type of packs and warning size
Authors: Lacoste-Badie Sophie , Gallopel-Morvan Karine , Lajante Mathieu , Droulers Olivier 
Published: May 2019

Purpose
This study aims to investigate the role of two structural factors – threat level depicted on fear messages and warning size – as well as two contextual factors – repeated exposure and type of packs – on pictorial and threatening tobacco warnings’ effectiveness.

Design/methodology/approach
A two (warning threat level: moderate vs high) × two (coverage: 40 vs 75 per cent) × two (packaging type: plain vs branded) within-subjects experiment was carried out. Subjects were exposed three times to pictorial and threatening tobacco warnings. Both self-report and psychophysiological measurements of emotion were used.

Findings
Results indicate that threat level is the most effective structural factor to influence smokers’ reactions, while warning size has very low impact. Furthermore, emotional arousal, fear and disgust, as well as attitude toward tobacco brand, decrease after the second exposure to pictorial and threatening tobacco warnings, but stay stable at the third exposure. However, there is no effect of repetition on the emotional valence component, arousal-subjective component, on intention of quitting or of reducing cigarette consumption. Finally, there is a negative effect of plain packs on attitude toward tobacco brand over repeated exposures, but there is no effect of the type of packs on smokers’ emotions and intentions.

Social implications
Useful marketing social guidance, which might help government decision-makers increase the effectiveness of smoking reduction measures, is offered.

Originality/value
For the first time in this context, psychophysiological and self-report measurements were combined to measure smokers’ reactions toward pictorial and threatening tobacco warnings in a repeated exposure study.
Contributing factors on the allocation of funds in the Islamic society
Authors: Ezzati Morteza 
Published: May 2019

Purpose
This paper aims to explain and present a theoretical framework for providing people with savings to finance two sectors: profitable investment and Gharz-al-Hassane. To do this first, assumptions and presumptions of the theory and framework are expressed, and then the effect of belief on this behavior is explained. Subsequently, this theoretical framework is evaluated in an empirical research.

Design/methodology/approach
The theoretical framework is explained by mathematical and logical methods. The experimental study is carried out using real data of 500 households from Zahedan (Center of Sistan and Baluchestan Province of Iran). Data were collected using questionnaire and were analyzed using statistical and econometric methods.

Findings
The result indicates that demands of Iranian people are not met within the framework of official markets. This disparity in supply and demand has led to the actions of people outside the formal framework, and so, banks and financial institutions cannot exploit the supply of people’s savings. On this basis, key factors determining people supply in a variety of markets are religious belief, age, income, education level, religious experience and so on, which should be considered in designing the Islamic banking and financial tools.

Originality/value
Today, economics and marketing have shown that an enterprise needs to meet customer demand to succeed. In the field of Islamic banking and finance, financial firms and banks should know this too. However, there are not many research studies in this area.
Layers of misconceptions about Islamic banking
Authors: Shabbir Malik Shahzad , Rehman Awais 
Published: May 2019

Purpose
This paper aims to identify some important misconceptions about Islamic banks, which impact investor’s portfolio in term of threats, challenges and opportunities. This paper is trying to attempt to present five different layers of misconceptions regarding investor portfolio.

Design/methodology/approach
This paper distributed 132 questionnaires among investors of Islamic financial institutions and multiple regression of least significant difference (LSD) method implied for data analysis.

Findings
The results of this paper show that two variables, such as opportunity and challenge, out of three are positively significant and the remaining one variable, threat, is insignificant regarding investor portfolio.

Originality/value
This paper is the first ever attempt in its nature to identify the different misconceptions about Islamic banking system and its impact on investor portfolio.
Interest free micro credit loans: Pakistani female entrepreneurs
Authors: Rashid Amber Gul , Ejaz Lalarukh 
Published: May 2019

Purpose
The purpose of this study is to examine the impact of interest free micro credit loans on the lives and business of the female borrowers.

Design/methodology/approach
Both primary and secondary data have been used. Case studies of four different female entrepreneurs have been included as part of the research. The observation was conducted over an extended period of time. Subsequently, interviews were conducted with four beneficiaries to know the role played by interest free micro credit loans in improving (or not!) their lives and businesses.

Findings
Interest free micro credit loans played a significant role in bringing a positive change in the lives of the borrowers. Clients mentioned that “zero interest rate” and “flexible repayment schedules” were the main reason for obtaining loans from this source. Further, they suggested that there is a need for training/workshops, feedback/monitoring, networking and online repayment system to make interest free micro credit loans more successful.

Research limitations/implications
The focus of the study is limited to only four female borrowers in Karachi. Future studies can include other cities and cross-gender comparisons for better understating.

Practical implications
This study will help microfinance organizations to assess the problems faced by the borrowers; it will also shed light on the motivations of borrowers.

Originality/value
Interest free micro credit loans were provided to women entrepreneurs in a social experiment and implications were observed.
The effects of trade liberalization on skill acquisition: a systematic review
Authors: Sun Sharon Zhengyang , MacIsaac Samuel , Duclos Buck C. , Lilly Meredith B. 
Published: May 2019

PurposeThe benefits of trade liberalization on upskilling and skill-based wage premiums for high-skilled workers have recently been questioned in policy circles, in part because of rising income inequality and populist movements in developed economies such as the USA. The purpose of this paper is to determine the effects of trade liberalization on the relative supply and demand for skills.Design/methodology/approachThrough the systematic review of the literature on trade and skill acquisition, this paper isolates a total of 25 articles published over the past two decades.FindingsKey findings demonstrate the importance of the relative development of the trading partner, with more developed countries experiencing higher upskilling, while less developed countries experience deskilling. Technology, geographic level of analysis, sector and gender were also found to be important influences on human capital acquisition associated with international trade.Originality/valueOverall, the authors find support for the idea that trade with developing countries places pressure on low-skill jobs in developed countries but increases the demand for educated workers. The implications of shifts in skills for public policy-making and in terms of the skill premium on wages are discussed.
Reverberations in the Torrens system: a new Land Transfer Act in New Zealand
Authors: Toomey Elizabeth 
Published: May 2019

Purpose
On 12 November 2018, New Zealand's Land Transfer Act 2017 came into force. The purpose of this paper is to pinpoint some of the significant changes in the Act that challenge the fundamental concepts of the Torrens system of registration.

Design/methodology/approach
The paper addresses three significant reforms: a definition of land transfer fraud; the concept of immediate indefeasibility with limited judicial discretion and its impact on volunteers and the Gibbs v. Messer anomaly; and the compensation regime. Case studies illustrate the effect of these changes.

Findings
The limited legislative definition of fraud reflects the common law and allows for any necessary flexibility. The new Act reiterates the principle of immediate indefeasibility but qualifies it with the introduction of some judicial discretion. This is a novel concept for the courts and will undoubtedly be dealt with cautiously. The author voices some disquiet with regard to some of the guidelines set out in s 55(4) of the Act. The compensation provisions introduce an element of an owner's culpability. An owner now runs the risk of reduced compensation if there has been a lack of proper care.

Research limitations/implications
The implications of this research are fundamental for New Zealand's land transfer system.

Practical implications
The limited judicial discretion will challenge the courts of New Zealand. The new compensation provisions will ensure that an owner's carelessness will be accountable.

Originality/value
This study is one of the first to analyse the Land Transfer Act 2017 (New Zealand). Its value extends beyond New Zealand shores as it has implications for global land transfer systems.