Search results for: accounting research

Authors: Joel A. Gordon, Nazmiye Balta-Ozkan, Seyed Ali Nabavi

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Hydrogen-fueled technologies are rapidly advancing as a critical component of the low-carbon energy transition. In countries historically reliant on natural gas for home heating, such as the UK, hydrogen may prove fundamental for decarbonizing the residential sector, alongside other technologies such as heat pumps and district heat networks. While the UK government is set to take a long-term policy decision on the role of domestic hydrogen by 2026, there are considerable uncertainties regarding consumer preferences for ‘hydrogen homes’ (i.e., hydrogen-fueled appliances for space heating, hot water, and cooking. In comparison to other hydrogen energy technologies, such as road transport applications, to date, few studies have engaged with the social acceptance aspects of the domestic hydrogen transition, resulting in a stark knowledge deficit and pronounced risk to policymaking efforts. In response, this study aims to safeguard against undesirable policy measures by revealing the underlying relationships between the factors of domestic hydrogen acceptance and their respective dimensions: attitudinal, socio-political, community, market, and behavioral acceptance. The study employs an online survey (n=~2100) to gauge how different UK householders perceive the proposition of switching from natural gas to hydrogen-fueled appliances. In addition to accounting for housing characteristics (i.e., housing tenure, property type and number of occupants per dwelling) and several other socio-structural variables (e.g. age, gender, and location), the study explores the impacts of consumer heterogeneity on hydrogen acceptance by recruiting respondents from across five distinct groups: (1) fuel poor householders, (2) technology engaged householders, (3) environmentally engaged householders, (4) technology and environmentally engaged householders, and (5) a baseline group (n=~700) which filters out each of the smaller targeted groups (n=~350). This research design reflects the notion that supporting a socially fair and efficient transition to hydrogen will require parallel engagement with potential early adopters and demographic groups impacted by fuel poverty while also accounting strongly for public attitudes towards net zero. Employing a second-order multigroup confirmatory factor analysis (CFA) in Mplus, the proposed hydrogen acceptance model is tested to fit the data through a partial least squares (PLS) approach. In addition to testing differences between and within groups, the findings provide policymakers with critical insights regarding the significance of knowledge and awareness, safety perceptions, perceived community impacts, cost factors, and trust in key actors and stakeholders as potential explanatory factors of hydrogen acceptance. Preliminary results suggest that knowledge and awareness of hydrogen are positively associated with support for domestic hydrogen at the household, community, and national levels. However, with the exception of technology and/or environmentally engaged citizens, much of the population remains unfamiliar with hydrogen and somewhat skeptical of its application in homes. Knowledge and awareness present as critical to facilitating positive safety perceptions, alongside higher levels of trust and more favorable expectations for community benefits, appliance performance, and potential cost savings. Based on these preliminary findings, policymakers should be put on red alert about diffusing hydrogen into the public consciousness in alignment with energy security, fuel poverty, and net-zero agendas.

Keywords: hydrogen homes, social acceptance, consumer heterogeneity, heat decarbonization

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Authors: Chiara De Amicis, Sonia Falconieri, Mesut Tastan

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In this study, we analyze the language employed by Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) during earnings conference calls from a gender perspective. We find evidences that conference calls held by female CEOs and/or CFOs exhibit a higher level of optimism compared to conference calls held by male CEOs and/or CFOs. Moreover, female managers tend to present and discuss firm performances with less vagueness as compared to their male colleagues. We then observe the market reaction around each earnings conference call: while manager optimism is perceived as a good signal by investors, manager vagueness significantly dampens the market reaction around the call. Whether the gender of the CEO and/or the CFO delivering the conference call affects investors’ perceptions about the firm performance is still an open question. Some evidences show that the language employed by female managers conveys more valuable information for market participants as compared to the language employed by their male counterparts. This study contributes to a growing literature in finance and accounting that uses textual analysis to assess the informativeness of corporate disclosure. To our knowledge, this is the first paper that aims at answering the question whether the gender of firm’s top managers does matter when it comes to assess the informativeness of corporate spoken communication. We believe that our results will be of relevance for future research in the field. Moreover, our evidence may be used in support of the debate if a larger participation by women in the management of companies should be encouraged or not.

Keywords: conference calls, even study, gender, market reaction, textual analysis

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Authors: Ho-Dae Chong, Jong-Kil Kim

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Collaborative research has become more prevalent and important across disciplines because it stimulates innovation and interaction between scholars. Seeing as existing studies relatively disregarded the institutional conditions triggering collaborative research, this work aims to analyze the changing trend in collaborative work patterns among Korean social scientists. The focus of this research is the performance of social scientists who received research grants through the government’s Social Science Korea (SSK) program. Using quantitative statistical methods, collaborative research patterns in a total of 2,354 papers published under the umbrella of the SSK program in peer-reviewed scholarly journals from 2013 to 2016 were examined to identify changing trends and triggering factors in collaborative research. A notable finding is that the share of collaborative research is overwhelmingly higher than that of individual research. In particular, levels of collaborative research surpassed 70%, increasing much quicker compared to other research done in the social sciences. Additionally, the most common composition of collaborative research was for two or three researchers to conduct joint research as coauthors, and this proportion has also increased steadily. Finally, a strong association between international journals and co-authorship patterns was found for the papers published by SSK program researchers from 2013 to 2016. The SSK program can be seen as the driving force behind collaboration between social scientists. Its emphasis on competition through a merit-based financial support system along with a rigorous evaluation process seems to have influenced researchers to cooperate with those who have similar research interests.

Keywords: coauthorship, collaboration, competition, cooperation, Social Science Korea, policy

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Authors: Francisco Toledo-Castillo, María Josefa Sospedra-Baeza, Sergio Hidalgo-Fuentes

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Motorcycles constitute about 9% of all motorized vehicles in Spain and are generally overrepresented in traffic accidents, accounting for 21% of total accidents. Six years of motorcycle accident data were obtained through the national accident database of Spain (Dirección General de Tráfico). Some of the studied factors are age, gender, helmet wearing, alcohol consumption, speeding, subject’s driving license and for how long it has been held, the trip purpose, and the presence of a passenger on the vehicle. Key findings show helmet use, unsafe speed, the trip purpose, weather, distraction, collision type and other variables play significant roles in crash-injury outcomes. Finally, we examine evolution of mortality and severity from 2006 to 2011.

Keywords: motorcycle accidents, risk factors, statistics, Spain

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Authors: Shun-Qi Zhang, Shu-Yang Zhang, Min Chen

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Applying strong electric field on piezoelectric actuators, on one hand very significant electroelastic material nonlinear effects will occur, on the other hand piezo plates and shells may undergo large displacements and rotations. In order to give a precise prediction of piezolaminated smart structures under large electric field, this paper develops a finite element (FE) model accounting for both electroelastic material nonlinearity and geometric nonlinearity with large rotations based on the first order shear deformation (FSOD) hypothesis. The proposed FE model is applied to analyze a piezolaminated semicircular shell structure.

Keywords: smart structures, piezolamintes, material nonlinearity, strong electric field

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Authors: Abubakar Abdulkareem, Nasir Haruna Soba

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This study investigates the non-utilization of AI tools for research and academic writing among academic staff in Nigerian universities using the perceived attribute of innovation theory by Rogers as a theoretical framework to guide the investigation. This study was framed in an interpretative research paradigm. A qualitative methodology and case study research design was adopted. Interviews were conducted with 20 academic staff. The study used a thematic analysis process to identify 115 narratives. The narratives are organized into five major categories and further collapsed into five theoretical constructs explaining the non-use of AI tools for research and academic writing. Findings from this study revealed some of the reasons for the non-utilization of AI tools for research and academic writing as lack of Awareness, perceived Complexity, trust and Reliability Concerns, cost and accessibility, ethical and Privacy concerns and, cultural and institutional factors, etc.

Keywords: non-utilization, AI tools, research and academic writing, academic staff

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Authors: Philemon Rakoto

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This paper tests the improvement of financial reporting quality when firms award stock options to their executives. The originality of this study is that we introduce the moderating effect of business ethics in the model. The sample is made up of 116 Canadian high-technology firms with available data for the fiscal year ending in 2012. We define the quality of financial reporting as the value relevance of accounting information as developed by Ohlson. Our results show that executive stock option award alone does not improve the quality of financial reporting. Rather, the quality improves when a firm awards stock options to its executives and investors perceive that the level of business ethics in that firm is high.

Keywords: business ethics, Canada, high-tech firms, stock options, value relevance

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Authors: Sonia Rebai, Mohamed Naceur Azaiez, Dhafer Saidane

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In this study, we develop a performance evaluation model based on a multi-attribute utility approach aiming at reaching the sustainable banking (SB) status. This model is built accounting for various banks’ stakeholders in a win-win paradigm. In addition, it offers the opportunity for adopting a global measure of performance as an indication of a bank’s sustainability degree. This measure is referred to as banking sustainability performance index (BSPI). This index may constitute a basis for ranking banks. Moreover, it may constitute a bridge between the assessment types of financial and extra-financial rating agencies. A real application is performed on three French banks.

Keywords: multi-attribute utility theory, performance, sustainable banking, financial rating

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Authors: Sadeq Al Yaari, Ayman Al Yaari, Adham Al Yaari, Montaha Al Yaari, Aayah Al Yaari, Sajedah Al Yaari

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Objective: This research summarizes the third volume of the book entitled: “Research Ethics”. It aims at surveying KSU as a typical and practical example for scientific resources and references along with some couriers that can be used for transferring these resources from one place to another. Method: It is a survey and analytic research design wherein the researchers attempted to list, describe and analyze the resources and references, notably those relating to linguistics. The researchers have also analyzed the role of some famous couriers in sending and receiving scientific resources. Results KSU has one of the most organized systems in the field of scientific research and is a reliable provider of information references and resources. Couriers are effective means through which the researcher can get the resource s/he needs to complete his scientific project.

Keywords: KSU, scientific research, library, couriers, resources, linguistics, survey, ethics, method

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Authors: Monica Santi, Evita Puspitasari

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International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.

Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism

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Authors: Dongfang Qiu, Yilin Lu

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The measurement of enterprise-university-research cooperative efficiency has important meanings in improving the cooperative efficiency, strengthening the effective integration of regional resource, enhancing the ability of regional innovation and promoting the development of regional economy. The paper constructs the DEA method and DEA-Malmquist productivity index method to research the cooperation efficiency of Hubei by making comparisons with other provinces in China. The study found out the index of technology efficiency is 0.52 and the enterprise-university- research cooperative efficiency is Non-DEA efficient. To realize the DEA efficiency of Hubei province, the amount of 1652.596 R&D employees and 638.368 R&D employees’ full time equivalence should be reduced or 137.89 billion yuan of new products’ sales income be increased. Finally, it puts forward policy recommendations on existing problems to strengthen the standings of the cooperation, realize the effective application of the research results, and improve the level of management of enterprise-university-research cooperation efficiency.

Keywords: cooperation ability, DEA method, enterprise-university-research cooperation, Malmquist efficiency index

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Authors: Mary Ann L. Halliday, Zoengpari Gohain

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The stigma associated with HIV-AIDS negatively affect mental health and ability to effectively manage the disease. While the number of People living with HIV/AIDS (PLHIV) has been increasing day by day in Mizoram (a small north-eastern state in India), research on HIV/AIDS stigma has so far been limited. Despite the potential significance of Internalized HIV Stigma (IHS) in the lives of PLHIV, there has been very limited research in this area. It was therefore, felt necessary to explore the internalized HIV stigma, mental health, coping and perceived social support of PLHIV in Aizawl District, Mizoram. The present study was designed with the objectives to determine the degree of IHS, to study the relationship between the socio-demographic characteristics and level of IHS, to highlight the mental health status, coping strategies and perceived social support of PLHIV and to elucidate the relationship between these psychosocial variables. In order to achieve the objectives of the study, six hypotheses were formulated and statistical analyses conducted accordingly. The sample consisted of 300 PLWHA from Aizawl District, 150 males and 150 females, of the age group 20 to 70 years. Two- way classification of “Gender” (male and female) and three-way classification of “Level of IHS” (High IHS, Moderate IHS, Low IHS) on the dependent variables was employed, to elucidate the relationship between Internalized HIV Stigma, mental health, coping and perceived social support of PLHIV. The overall analysis revealed moderate level of IHS (67.3%) among PLHIV in Aizawl District, with a small proportion of subjects reporting high level of IHS. IHS was found to be significantly different on the basis of disclosure status, with the disclosure status of PLHIV accounting for 9% variability in IHS.  Results also revealed more or less good mental health among the participants, which was assessed by minimal depression (50.3%) and minimal anxiety (45%), with females with high IHS scoring significantly higher in both depression and anxiety (p<.01). Examination of the coping strategies of PLHIV found that the most frequently used coping styles were Acceptance (91%), Religion (84.3%), Planning (74.7%), Active Coping (66%) and Emotional Support (52.7%). High perception of perceived social support (48%) was found in the present study. Correlation analysis revealed significant positive relationships between IHS and depression as well as anxiety (p<.01), thus revealing that IHS negatively affects the mental health of PLHIV. Results however revealed that this effect may be lessened by the use of various coping strategies by PLHIV as well as their perception of social support.

Keywords: Aizawl, anxiety, depression, internalized HIV stigma, HIV/AIDS, mental health, mizoram, perceived social support

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Authors: M. Chavleishvili

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The paper presents the trends of Georgian hazelnut market development and analyses the competitive advantages which will help Georgia to enter international hazelnut market using modern technologies. The history of hazelnut crop development and hazelnut species in Georgia are discussed. For hazelnut supply analysis trends in hazelnut production are considered, trends in export and import development is evaluated, domestic hazelnut market is studied and analysed based on expert interviews and initial accounting materials. In order to achieve and strengthen its position in international market, potential advantages and disadvantages of Georgian hazelnut are revealed, analysis of export and import possibilities of hazelnut is presented. Recommendations are developed based on the conclusions, which are made through identifying the key factors that hinder development of Georgian hazelnut market.

Keywords: hazelnut market, hazelnut export and import, competitiveness of hazelnut

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Authors: Beata Grymska

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The research studies on academic discourse focus in general on lexical bundles, epistemic modality markers, or interactions between writers and readers. Following the research into the written forms of the academic community, this study concentrates on adjectives in research articles. The study investigates the distribution of adjectives in research articles in two academic disciplines: linguistics and medicine. It is corpus-based in design and consists of 100 linguistic and 100 medical research articles all written in English. The aim of the study is to compare the distribution of adjectives between the two corpora and four main parts of articles: IMRD (Introduction, Methods, Results, and Discussion). The second aim is to see if the two corpora share common core adjectives, e.g., different, important, specific, and if there are discipline-specific adjectives. The further part of the paper elaborates on adjectives use in the corpora together with examples. The results indicate that the two corpora do not differ in the distribution of adjectives to a great extent. The occurrences of the most frequently used adjectives depend on the academic discipline of the research articles. The concluding part reflects upon the role of adjectives in academic discourse and also presents how corpora can be helpful in composing academic texts.

Keywords: academic discourse, academic texts, adjectives, corpus analysis, research articles

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Authors: Abdullah Alsehaimi

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Over decades, there have been many studies of delay in construction, and this type of study continues to be popular in construction management research. A synthesis and critical evaluation of delay studies in developing countries reveals that poor project management is cited as one of the main causes of delay. However, despite such consensus, most of the previous studies fall short in providing clear recommendations demonstrating how project management practice could be improved. Moreover, the majority of recommendations are general and not devoted to solving the difficulties associated with particular delay causes. This paper aims to demonstrate that the root cause of this state of affairs is that typical research into delay tends to be descriptive and explanatory, making it inadequate for solving persistent managerial problems in construction. It is contended that many problems in construction could be mitigated via alternative research approaches, i.e. action and constructive research. Such prescriptive research methods can assist in the development and implementation of innovative tools tackling managerial problems of construction, including that of delay. In so doing, those methods will better connect research and practice, and thus strengthen the relevance of academic construction management.

Keywords: construction delay, action research, constructive research, industrial engineering

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Authors: Stephen E. Cross, Donald P. McConnell

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In the past decade, market pressures and decreasing U.S. federal budgets for science and technology have led to a fundamental change in expectations for corporate investments in innovation. The trend to significant, sustained corporate research collaboration with major academic centres has called for rethinking the balance between academic and corporate roles in these relationships. The Georgia Institute of Technology has developed a system-focused strategy for transformational research focused on grand challenges in areas of importance both to faculty and to industry collaborators. A model of an innovation ecosystem is used to guide both research and university-industry collaboration. The paper describes the strategy, the model, and the results to date including the benefits both to university research and industry collaboration. Key lessons learned are presented based on this experience.

Keywords: ecosystem, industry collaboration, innovation, research strategy

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Authors: Daniel Gredig, Annabelle Bartelsen-Raemy

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Social work professionals should underpin their decisions with scientific knowledge and research findings. Hence, research is used as a framework for social work education and research courses have become a taken-for-granted component of study programmes. However, it has been acknowledged that social work students have negative beliefs and attitudes as well as frequently feelings of fear of research courses. Against this background, the present study aimed to establish the relationship between student’s fear of research courses, their research orientation and interest in research courses. We hypothesized that fear predicts the interest in research courses. Further, we hypothesized that research orientation (perceived importance and attributed usefulness for research for social work practice and perceived unbiased nature of research) was a mediating variable. In the years 2014, 2015 and 2016, we invited students enrolled for a bachelor programme in social work in Switzerland to participate in the study during their introduction day to the school taking place two weeks before their programme started. For data collection, we used an anonymous self-administered on-line questionnaire filled in on site. Data were analysed using descriptive statistics and structural equation modelling (generalized least squares estimates method). The sample included 708 students enrolled in a social work bachelor-programme, 501 being female, 184 male, and 5 intersexual, aged 19–56, having various entitlements to study, and registered for three different types of programme modes (full time programme; part time study with field placements in blocks; part time study involving concurrent field placement). Analysis showed that the interest in research courses was predicted by fear of research courses (β = -0.29) as well as by the perceived importance (β = 0.27), attributed usefulness of research (β = 0.15) and perceived unbiased nature of research (β = 0.08). These variables were predicted, in turn, by fear of research courses (β = -0.10, β = -0.23, and β = -0.13). Moreover, interest was predicted by age (β = 0.13). Fear of research courses was predicted by age (β = -0.10) female gender (β = 0.28) and having completed a general baccalaureate (β = -0.09). (GFI = 0.997, AGFI = 0.988, SRMR = 0.016, CMIN/df = 0.946, adj. R2 = 0.312). Findings evidence a direct as well as a mediated impact of fear on the interest in research courses in entering first-year students in a social work bachelor-programme. It highlights one of the challenges social work education in a research framework has to meet with. It seems, there have been considerable efforts to address the research orientation of students. However, these findings point out that, additionally, research anxiety in terms of fear of research courses should be considered and addressed by teachers when conceptualizing research courses.

Keywords: research anxiety, research courses, research interest, research orientation, social work students, teaching

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Authors: Jenjira Chinnawong, Phusit Phukamchanoad

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The objective of this study is to explore the guidelines for the development of community classroom for research and academic services in Ranong province. By interviewing leaders involved in the development of learning resources, research, and community services, it was found that the leaders' perceptions in the development of learning resources, research, and community services in Ranong, was at the highest level. They perceived at every step on policies of community classroom implementation, research, and community services in Ranong. Leaders' perceptions were at the moderate level in terms of analysis of problems related to procedures of community classroom management, research and community services in Ranong especially in the planning and implementation of the examination, improvement, and development of learning sources to be in good condition and ready to serve the visitors. Their participation in the development of community classroom, research, and community services in Ranong was at a high level, particularly in the participation in monitoring and evaluation of the development of learning resources as well as in reporting on the result of the development of learning resources. The most important thing in the development of community classroom, research and community services in Ranong is the necessity to integrate the three principles of knowledge building in teaching, research and academic services in order to create the identity of the local and community classroom for those who are interested to visit to learn more about the useful knowledge. As a result, community classroom, research, and community services were well-known both inside and outside the university.

Keywords: community classroom, learning resources, development, participation

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Authors: Oseyemi O. Olubomehin, Edith O. Ajaiyeoba, Kio A. Abo, Eleonora D. Goosen

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Diabetes is a major degenerative disease of global concern and it is the third most lethal disease of mankind, accounting for about 3.2 million deaths annually. Lowering postprandial hyperglycemia by inhibition of carbohydrate hydrolyzing enzyme such as alpha-amylase is one of the therapeutic approaches to treat Type 2 Diabetes. Alpha-amylase inhibitors from plants have been found to be effective in managing postprandial hyperglycemia. In continuation of our anti-diabetic activities of this plant, bioassay-guided fractionation and isolation using 0.1-1.0 mg/mL furnished djalonenol, a monoterpene diol with a significant 53.7% α-amylase inhibition (p<0.001) from the stem bark which was comparable to acarbose which gave a 54.9% inhibition. Spectral characterization using Infra-red, Gas Chromatogrphy-Mass spectrometry, 1D and 2D NMR of the isolated compound was done to elucidate the structure of the compound.

Keywords: alpha-amylase inhibitor, hyperglycemia, postprandial, diabetes

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Authors: Tim Vollmer, Andrea Greven, Malte Brettel

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Family firms represent the predominant business structure worldwide, accounting for 90 percent of all operational businesses. These firms are essential to society and the economy. In the past decade, family firm exits increased by 72%; and in the next five years, 95,000 German family firms will be sold, acquired, or liquidated. For family firms, socioemotional wealth represents the frame of reference and value to preserve when making decisions. Family firm exits threaten the socioemotional wealth, as in extreme scenarios, economic logic may take over. So, a dilemma arises: Maintaining socioemotional wealth versus pursuing financial wealth. Family firm researchers agree that family involvement leads to specific goals, behaviors, and outcomes. For instance, the desire to protect socioemotional wealth when selling the firm and the focus on particular exit success dimensions, depending on the family's role inside the firm. However, despite the regularity of family firm exits, there is little research on the effect of family involvement on the family firm CEOs' perceived exit performance. We investigate the family firm CEOs' perceived exit performance, which we call exit success. Considering the deficiencies in the literature, we identify two research gaps. First, it remains unclear how family involvement affects the dimensions of exit success. Hence, we provide evidence of which success dimensions matter most depending on the family's involvement and how to differentiate successful from unsuccessful exits. Second, prior work has analyzed family involvement in the socioemotional wealth context but found contradictory findings. This work considers, for example, the family generation in control and identifies the tipping point of economic objectives becoming preferable over socioemotional wealth-related goals. This paper theorizes and empirically investigates, through the lens of socioemotional wealth and conflict theory, how socioemotional wealth mediates the relationship between family involvement and family firms' exit success. We analyze family firms' exit success dimensions of personal financial benefits, personal reputation, employee benefits, and firm mission persistence. Family involvement considers the family firms' heterogeneity in ownership, management, and generation. We use a quantitative approach in the form of an online survey by drawing on 116 responses from former family firm CEOs'. This study highlights that socioemotional wealth mediates the relationship between the dimensions of family involvement and exit success. The greater socioemotional wealth, the greater the family firm CEOs focus on the pro-organizational exit success dimensions of employee benefits and firm mission persistence. In contrast, the self-regarding dimension of personal financial benefits is significantly negatively affected. An important finding is that later generations and the number of family managers involved significantly negatively affect the two pro-organizational dimensions of exit success. Family ownership does not show any significant effect. Our work widens implications for research, theory, and practice by contributing in two meaningful ways. First, our results offer insights to differentiate successful from unsuccessful family firm exits and provide evidence of which success dimensions matter and which to focus on, most dependent on the family's role inside the firm. Second, our article advances research and empirical understanding of family firms and socioemotional wealth by clarifying contradictory findings.

Keywords: exit success, family firm exit, perceived exit performance, socioemotional wealth

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Authors: Yan Wang, Yuan George Shan

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This study examines whether earnings management reduces firm performance and how other comprehensive income (OCI) disclosure and strong corporate governance restrain earnings management. Using a data set comprising 6,260 firm-year observations from listed companies on the Shanghai and Shenzhen Stock Exchanges during 2009–2015, the results indicate that OCI disclosure generally improves firm performance, but earnings management lowers firm performance. The study also finds that OCI disclosure and corporate governance are complementary in restraining earnings manipulation and promote firm performance. The implications of the findings are relevant policy-makers and regulators in assisting them evaluate the consequences of convergence of Chinese Accounting Standards with the International Financial Reporting Standards.

Keywords: other comprehensive income, corporate governance, earnings management, firm performance, China

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Authors: Imen Douzi, Karim Ben Kahla

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In spite of the growing attention for social innovation, it is still considered to be in a stage of infancy with minimal progress in theory development. Upon examining the field of study, one would have to conclude that, over the past two decades, academic research has focused primarily on establishing a conceptual foundation. This has resulted in a considerable stream of conceptual papers which have outnumbered empirical articles. Nevertheless, despite its growing popularity, scholars and practitioners are far from reaching a consensus as to what social innovation actually means which resulted in competing definitions and approaches within the field of social innovation and lack of unifying conceptual framework. This paper reviews empirical research studies on social innovation, classifies them along three dimensions and summarizes research findings for each of these dimensions. Preliminary to the analysis of empirical researches, an overview of different perspectives of social innovation is presented.

Keywords: analysis of empirical research, definition, empirical research, social innovation perspectives

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Authors: Dimitris Balios, Stefanos Tantos

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Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: auditing information system, auditing mechanism, tax evasion, taxation

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Authors: Marta Lisowska

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The growing trend of market specialization imposes upon translators the need for proficiency in the working knowledge of specialist discourse. The notion of specialization differs from a broad general category to a highly specialized narrow field. The specialised discourse is used in the channel of communication based upon distinctive features typical for communities of practice whose co-existence is codified and hermetically locked against outsiders. Consequently, any translator deprived of professional discourse competence and social skills is incapable of providing competent translation product from source language into target language. In this paper, we report on research that explores the pedagogical practices aiming to bridge the dichotomy between the professionals and the specialist translators, while accounting for the reality of the world of professional communities entered by undergraduates on two levels: the text-based generic, and the social one. Drawing from the functional social constructivist approach, seen here as situated learning, this paper reports on the case of English-Polish, Polish-English undergraduate BA Level LSP of law translation class run in line with the simulated classroom-based and the reality-based (apprenticeship) approach. This blended method serves the purpose of introducing the young trainees to the professional world. The research provides new insights into how the LSP translation undergraduates become legitimized through discursive and social participation and engagement. The undergraduates, situated peripherally at the outset, experience their own transformation towards becoming members of these professional groups. With subjective evaluation, the trainees take a stance on this dual mode class and development of their skills. Comparing and contrasting their own work done in line with two models of translation teaching: authentic and near-authentic, the undergraduates answer research questions devised by a questionnaire survey The responses take us closer to how students feel about their LSP translation competence development. The major findings show how the trainees perceive the benefits and hardships of their functional translation class. In terms of skills, they related to communication as the most enhanced one; they highly valued the fact of being ‘exposed’ to a variety of texts (cf. multi literalism), team work, learning how to schedule work, IT skills boost and the ability to learn how to work individually. Another finding indicates that students struggled most with specialized language, and co-working with other students. The short-term research shows the momentum when the undergraduate LSP translation trainees entered the path of transformation i.e. gained consciousness of ‘how it is’ to be a participant-translator of real-life communities of practice, gaining pragmatic dint of the social and linguistic skills understood here as discursive competence (text > genre > discourse > professional practice). The undergraduates need to be aware of the work they have to do and challenges they are to face before arriving at the expert level of professional translation competence.

Keywords: communities of practice in LSP translation teaching, learning LSP translation as situated experience, peripheral participation, professional discourse for LSP translation teaching, professional translation competence

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Authors: Moien Mojabi, Aurelien Hospital, Daniel Potts, Chris Young, Albert Leung

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The wave analysis is an integral part of the hydrotechnical assessment carried out during the permitting and design phases for coastal structures, such as marinas. This analysis aims in quantifying: i) the Suitability of the coastal structure design against Small Craft Harbour wave tranquility safety criterion; ii) Potential environmental impacts of the structure (e.g., effect on wave, flow, and sediment transport); iii) Mooring and dock design and iv) Requirements set by regulatory agency’s (e.g., WSA section 11 application). While a complex three-dimensional hydrodynamic modelling approach can be applied on large-scale projects, the need for an efficient and reliable wave analysis method suitable for smaller scale marina projects was identified. As a result, Tetra Tech has developed and applied an integrated analysis framework (hereafter TT approach), which takes the advantage of the state-of-the-art numerical models while preserving the level of simplicity that fits smaller scale projects. The present paper aims to describe the TT approach and highlight the key advantages of using this integrated framework in lake marina projects. The core of this methodology is made by integrating wind, water level, bathymetry, and structure geometry data. To respond to the needs of specific projects, several add-on modules have been added to the core of the TT approach. The main advantages of this method over the simplified analytical approaches are i) Accounting for the proper physics of the lake through the modelling of the entire lake (capturing real lake geometry) instead of a simplified fetch approach; ii) Providing a more realistic representation of the waves by modelling random waves instead of monochromatic waves; iii) Modelling wave-structure interaction (e.g. wave transmission/reflection application for floating structures and piles amongst others); iv) Accounting for wave interaction with the lakebed (e.g. bottom friction, refraction, and breaking); v) Providing the inputs for flow and sediment transport assessment at the project site; vi) Taking in consideration historical and geographical variations of the wind field; and vii) Independence of the scale of the reservoir under study. Overall, in comparison with simplified analytical approaches, this integrated framework provides a more realistic and reliable estimation of wave parameters (and its spatial distribution) in lake marinas, leading to a realistic hydrotechnical assessment accessible to any project size, from the development of a new marina to marina expansion and pile replacement. Tetra Tech has successfully utilized this approach since many years in the Okanagan area.

Keywords: wave modelling, wind-wave, extreme value analysis, marina

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Authors: Eva Nedeliakova, Michal Panak

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This article describes the results of research focused on progressive view on quality management. It characterizes a research of improving services in railway transport. Improvement of these services has a strong importance in customer considering on the future use of railway transport. The research provides quality characteristics of transportation, defines critical points of technological processes and specifies the quality model supported by software solution. Main principles and results of the research have a significant importance and belong to numerous initiatives aimed to develop and support railway transport.

Keywords: quality, service, software solution, railway transport

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Authors: Mohd Adib Abd Muin

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Social entrepreneurship has become a new phenomenon in a country in order to reduce social problems and eradicate poverty communities. However, the study based on Islamic social entrepreneurship from the social entrepreneurial activity is still new especially in the Islamic perspective. In addition, this research found that is lacking of model on social entrepreneurship that focus on Islamic perspective. Therefore, the objective of this paper is to identify the issues and research gap based on Islamic perspective from existing models and to develop a concept of Islamic social entrepreneurship according to Islamic perspective and Maqasid Shari’ah. The research method used in this study is literature review and comparative analysis from 11 existing models of social entrepreneurship. The research finding shows that 11 existing models on social entrepreneurship has been analyzed and it shows that the existing models on social entrepreneurship do not emphasize on Islamic perspective.

Keywords: component, social entrepreneurship, Islamic perspective, research gap

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Authors: Nichanant Sermsri, Chananchida Yuktirat

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This research was the experimental research. Its purpose was to find out how coconut shells can be adapted to be equipment for foot and calf reflexology. The sample group was 58 female street vendors in Thewet Market, Dusit District, Bangkok, selected by selection criteria and voluntary. The data collecting tool in this research was the Visual Analogue Scale. The massaging tool made from coconut shells (designed and produced by the research team) was the key equipment for this research. The duration of the research was 1 month. The research team assessed the level of exhaustion and heart rate among sample group before and after the massage, then analyzed the data by mean, standard deviation and paired sample t-test. We found out from the research that 1) The level of exhaustion decreased 4.529 levels after the massage. The standard deviation was 1.6195. The heart rates went down 11.67 times/minute. The standard deviation was 6.742. 2) The level of exhaustion and heart rate after the massage decreased with the statistically significance at 0.01.

Keywords: foot reflexology, massaging plate, coconut shells, ecological sciences

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Authors: Elspeth McInnes

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Research design is central to ethical research. Discriminatory research design is a key risk for researchers examining diverse cultural groups without conscious commitment to anti-discrimination values or knowledge of their culture. Culturally discriminatory research design is defined here as research proceeding from negative assumptions about people on the basis of race, colour, ethnicity, nationality or religion. Such discrimination can be direct or indirect. Direct discrimination is the uncritical mobilization of dominant group negative stereotypes of cultural minorities. Indirect discrimination is the examination of policies or programs grounded in dominant culture negative stereotypes that have been uncritically accepted by the researchers. This paper draws on anonymized elements of planned research projects and considers both direct and indirect cultural discrimination in research design and the responsibilities of ethics committees. Human research ethics committees provide a point of scrutiny with responsibility to alert researchers to risks of basing research on negative cultural stereotypes, as well as protecting participants from being subjected to negative discourses about them. This issue has become an increasing concern in a globalizing world of human displacement and migration creating a rise in the presence of minority cultures in host countries. As a nation established through colonization and immigration Australia has a long history of negative cultural stereotypes of Indigenous Australians as well as a legacy of the White Australia policy, which still echoes in attitudes to each wave of non-European immigration. The task of eliminating cultural discrimination in research design is vital to sustaining research integrity and ensuring that research is not used to reinforce or justify cultural discrimination.

Keywords: cultural discrimination, cultural stereotypes, participant risk, research design

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Authors: Emmanuel Bintaayi Jeil, Kabila Abass, David Forkuor, Divine Odame Appiah

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In Ghana, the nature and trends of climate change-related research are not clear. This study synthesises various research evidence on climate change published in Ghana between 1999 and 2018. Data for the review was gathered using a set of search words performed in Google Scholar, Web of Science, ProQuest, and ScienceDirect following scoping review guidelines stipulated by the Joanna Briggs Institute. Data were analysed using a scoping review. A total of 114 eligible articles were identified and included in the synthesis. Findings revealed that research on climate change in Ghana is growing steadily, and most of the studies were conducted in 2018. Trends in climate change research in Ghana relate to agriculture and development. There is a lack of attention on climate change issues related to women, water availability and management, and health. Future research should therefore focus on addressing these issues in addition to alternative livelihoods for vulnerable people.

Keywords: scoping review, trends, climate change, research, Ghana

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