The impact of targeted subsidies plan on electricity consumption, sale, receivables collection and operating cash flow

2017 ◽  
Vol 44 (4) ◽  
pp. 505-520
Author(s):  
Mahdi Salehi ◽  
Hamdollah Sojasi Qeidari ◽  
Ahmad Asgari
Keyword(s):  
Cash Flow ◽  
Design Methodology ◽  
Positive Relationship ◽  
Electricity Consumption ◽  
Negative Association ◽  
Rural Sector ◽  
Content Type ◽  
The Subject ◽  
Operating Cash Flow ◽  
The Impact

Purpose The purpose of this paper is to investigate the implementation of the targeted subsidies plan in the rural and agricultural sectors of Iran and its impact on the government’s sales income, operating cash flow (OCF) and receivables collection ratio. Design/methodology/approach Using the panel data approach, the authors examine their hypotheses on a sample of six provinces of Iran, including Khorasan Razavi, Khorasan Jonoubi, Kerman, Semnan, Kermanshah and Kurdistan, during 2009-2013. Findings The findings indicate that the implementation of the targeted subsidies plan leads to increased actual electricity sales in the rural sector. Further, while the coefficient on OCF in the estimated model suggests a significant and positive relationship between the OCF and the implementation of the targeted subsidies plan, the coefficient on receivables collection ratio demonstrates a significant but negative association. Contrary to the government’s primary expectations, the results do not provide any support for the reduction of electricity consumption. Originality/value The current study is apparently the first study which conducted on the subject under study.

Sustaining corporate culture in a world of hybrid work

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Buell Hirsch
Keyword(s):  
Corporate Culture ◽  
Current Literature ◽  
Design Methodology ◽  
White Collar ◽  
Subjective Assessment ◽  
Social Implications ◽  
Content Type ◽  
The Subject ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to examine the challenges to sustaining corporate culture in a world of hybrid working. Design/methodology/approach This paper is a review of current literature on the impact of remote and hybrid working on white-collar employees. Findings There is little consensus on whether remote/hybrid working will harm or strengthen corporate culture. Research limitations/implications The viewpoint is a subjective assessment of a limited number of articles on the subject Practical implications It is not entirely clear how those responsible for corporate culture can act on the findings. Social implications In a world in which corporations are experiencing a shortage of talent, how they handle corporate culture will be increasingly important. Originality/value While much has been written on the impact of remote working, this viewpoint takes the original view that strong corporate cultures rely more on the attitudes and actions of individual employees that company programs or initiatives.

The impact of religiosity on luxury brand consumption: the case of Saudi consumers

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tagreed Saleh Abalkhail
Keyword(s):  
Saudi Arabia ◽  
Design Methodology ◽  
Positive Relationship ◽  
Muslim Women ◽  
Capital City ◽  
Luxury Consumption ◽  
Content Type ◽  
Luxury Brand ◽  
Islamic Countries ◽  
The Impact

Purpose The purpose of this study was to examine the impact of religiosity on luxury brand consumption among Muslim women. Design/methodology/approach A total of 322 women were surveyed. Data was collected in the capital city of Saudi Arabia and assessed using SEM. Findings The findings revealed that religion impacts consumers’ attitudes towards luxury brand consumption. A positive relationship was found between attitude towards luxury and luxury consumption. Also, attitude towards luxury mediated the relation between religiosity and luxury consumption. Originality/value The study’s findings serve to remind the retailers in Islamic countries to keep in mind the importance of religion in consumers’ preferences and selections.

The impact of financial safety act and corporate governance on the level of financial disclosure

2016 ◽  
Vol 58 (6) ◽  
pp. 618-633 ◽  
Author(s):  
Ali Ahmadi ◽  
Abdelfettah Bouri
Keyword(s):  
Corporate Governance ◽  
Design Methodology ◽  
Stock Exchange ◽  
Financial Disclosure ◽  
Content Type ◽  
Study Results ◽  
Before And After ◽  
The Subject ◽  
High Level ◽  
The Impact

Purpose This research paper aims to identify and measure the contribution of the financial safety act (FSA) regulation in improving the level of financial disclosure of listed Tunisian firms. To answer the problems of the subject, the authors tried to hold accountable several determinants of the level of financial disclosure relating to the particular characteristics of the firm, and the adoption of the recommendations envisaged by the FSA, as likely to have an impact on the level of financial disclosure of Tunisian firms. Design/methodology/approach With a sample composed by 20 companies during the period from 2003 to 2010 (160 observations), the contribution of the FSA regulation in improving the level of financial disclosure of listed Tunisian firms was identified and measured. After that, the levels of financial disclosure before and after the FSA were compared. Findings The study results confirm the positive and significant effect of the FSA on the level of financial disclosure. This impact seems to appear through the improvement of the disclosure level during the years which follow the adoption of the new regulation. The results of this study also show that firms with a high level of financial disclosure are those which have an independent board of directors, auditor BIG and joint audit. Originality/value This paper is devoted to evaluate the impact of the FSA n°2005-96 and corporate governance on the level of financial disclosure. The empirical study relates to a sample of 20 firms listed on the Tunis Stock Exchange observed over the period 2003-2010.

Exploring the future impact of automation in Brazil

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yuri Lima ◽  
Julia Celia Mercedes Strauch ◽  
Maria Gilda Pimentel Esteves ◽  
Jano Moreira de Souza ◽  
Miriam Barbuda Chaves ◽  
...  
Keyword(s):  
Design Methodology ◽  
Industrial Revolution ◽  
Education Level ◽  
Decision Makers ◽  
Content Type ◽  
Fourth Industrial Revolution ◽  
Socioeconomic Analysis ◽  
Significant Difference ◽  
The Subject ◽  
The Impact

PurposeBrazil is struggling as the unemployment rate is 12.4% and nearly 13m people are unemployed. The fourth Industrial Revolution is advancing, and the country needs to consider how it will impact the labor market. This work explores the impact of automation on the Brazilian workforce to supply decision-makers with information about the subject.Design/methodology/approachThe authors converted the probability of computerization from the seminal work of Frey and Osborne to each of the more than 2,500 occupations in Brazil. They then crossed the automation probability with socioeconomic information about workers and companies available in the Brazilian Ministry of Labor Database.FindingsIn total, 60% of employment in Brazil is expected to be highly impacted by automation in the coming decades, with eight out of the ten occupations with the biggest workforce being highly automatable. Automation probability decreases as workers' education level increases, with the most significant difference between workers with higher education and those without it. The results show other inequalities in the impact of automation: the higher the wage, the lower the automation probability of occupations; the bigger the company, the lower the automation index; and workers from 16 to 24 years old have considerably higher chances of being automated.Originality/valueThis work is the first to study, in the context of the fourth Industrial Revolution, the impact of automation in Brazil with a socioeconomic analysis.

The impact of changes in cash flow statement items on audit fees: evidence from Iran

2020 ◽  
Vol 18 (2) ◽  
pp. 225-249
Author(s):  
Mahdi Salehi ◽  
Masoumeh BehrouziYekta ◽  
Hossein Rezaei Ranjbar
Keyword(s):  
Cash Flow ◽  
Design Methodology ◽  
Stock Exchange ◽  
Audit Fees ◽  
Financial Information ◽  
Accurate Estimation ◽  
Optimal Size ◽  
Content Type ◽  
Optimal Amount ◽  
The Impact

Purpose The purpose of this study is to determine whether the incremental difference between the actual level of cash from the optimal amount (excess and insufficient cash) to the abnormal amount of cash (abnormal positive and negative changes in cash) leads to an increase in audit fees. Design/methodology/approach To investigate the main purpose of this study, first, the authors, respectively, estimate the optimal cash flow and the normal (optimal) changes in cash by Oler and Picconi (2014) and Bates, Kahle and Stulz (2009) models for each period. In this regard, financial information of 116 companies listed on the Tehran Stock Exchange is selected during the period 2011-2016. Findings The results of this investigation indicate that holding an excessive amount of cash than optimal size and audit fees are negatively associated. Moreover, it is documented that abnormal changes in cash flow and audit fees are not significantly associated. Originality/value The outcomes of the current study contribute to providing an accurate estimation to determine audit fees in emerging markets.

Do mates hate? A framing of the theoretical position of mate crime and an assessment of its practical impact

2015 ◽  
Vol 17 (5) ◽  
pp. 296-307 ◽  
Author(s):  
Ged Doherty
Keyword(s):  
Design Methodology ◽  
Hate Crime ◽  
Short History ◽  
Content Type ◽  
Theoretical Position ◽  
History Of ◽  
The Subject ◽  
The Impact ◽  
Practical Impact ◽  
Practical Implications

Purpose – The purpose of this paper is to explore the phenomenon of mate crime and attempts to assess its practical as well as its theoretical implications. Design/methodology/approach – It begins with an account of the short history of the concept and then positions mate crime within academic theorising around general hate crime and disability. Findings – Particular reference is made to the significance of the issue of vulnerability and how its interpretation might affect understanding of this phenomenon. Research limitations/implications – This is followed by some observations on how agencies of social policy and the legislature are responding to the issue of mate crime. Practical implications – Particular reference is paid to the impact of safeguarding adults procedures. Originality/value – It concludes that, although “mates” can (and do) “hate”, further research is required on the subject in order to gain better knowledge of the issue from both a theoretical and a practice position.

Why do micro-businesses hesitate to “grow up”?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Le Quang Hieu ◽  
Vu Hong Van ◽  
Nguyen Khanh Doanh
Keyword(s):  
Structural Equation ◽  
Design Methodology ◽  
Behavioral Control ◽  
Institutional Quality ◽  
Equation Modeling ◽  
Perceived Behavioral Control ◽  
Content Type ◽  
Formal And Informal Institutions ◽  
The Subject ◽  
The Impact

PurposeThis study analyzes the factors that affect the decisions of micro-businesses to switch to enterprises in Thanh Hoa, Vietnam.Design/methodology/approachIn order to explain the behavior of micro-businesses in switching to enterprises, the authors designed a questionnaire and collected survey data from 404 micro-businesses. The generalized structural equation modeling was applied to analyze the structured model with the dichotomous dependent variable.FindingsFirst, the behavior of micro-businesses to switch was indirectly affected by needs and directly affected by attitudes, perceived behavioral control, subject norm and institutional quality. Second, the subject norms exerted the most influence on the behavior of the micro-businesses in switching. This finding implies that (1) the behavior of the micro-businesses depended on the assessments, perceptions and views of their friends, relatives and colleagues, and (2) the behavior to switch stems mainly from the desire to improve the businesses' position in society. Finally, both formal and informal institutions play an essential role in the behavior of the micro-businesses to switch to enterprises.Originality/valueThere have been no previous studies that have applied structured models to test the behavior of micro-businesses to switch to enterprises. Furthermore, previous studies had mainly addressed the psychological factors or needs of micro-businesses. In this study, apart from the above factors, the authors discuss the impact of institutions on the behavior of micro-businesses to switch.

For whom does flow not enhance online gamer loyalty?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thi Tuan Linh Pham ◽  
Han-Chung Huang ◽  
Fan-Chen Tseng ◽  
T.C.E. Cheng ◽  
Ching-I Teng
Keyword(s):  
Boundary Condition ◽  
Resource Allocation ◽  
Design Methodology ◽  
Positive Relationship ◽  
Total Concentration ◽  
Research Question ◽  
Flow Experience ◽  
Content Type ◽  
The Impact ◽  
Practical Implications

PurposeFlow, or total concentration with intrinsic enjoyment, has been recognized as being able to enhance online gamer loyalty. However, some gamers who experience flow do not exhibit strong loyalty, posing the vital research question asking for whom flow would not enhance loyalty. Limited knowledge on this issue may lead game providers to assume that flow is influential in strengthening loyalty among all gamers, thus leading to suboptimal resource allocation and reduced effectiveness in retaining gamers. The purpose of the paper is to examine how gaming experience and gaming intensity moderate the impact of flow on online gamer loyalty.Design/methodology/approachIn the paper, the hypotheses were tested using responses from 273 gamers.FindingsThe findings show that flow and gaming experience positively impact gamer loyalty. Gaming experience reduces the positive relationship between flow and gamer loyalty. However, gaming intensity does not reduce.Practical implicationsGame providers should focus on creating a flow experience to strengthen the loyalty of gamers with short-gaming experience. However, game providers should devise other means to strengthen loyalty among gamers with long-gaming experience.Originality/valueThe study challenged the assumption of flow theory, i.e. that flow always determines loyalty. Instead, the paper offers a moderator – gaming experience – which sets a boundary condition for this theory. Flow works well only among gamers with relatively short-gaming experience. The study also extended the literature on gaming experience by uniquely indicating its attenuating effect on the relation between flow and loyalty.

scholarly journals Technology roadmapping in security and defence foresight

foresight ◽  
2018 ◽  
Vol 20 (6) ◽  
pp. 635-647 ◽  
Author(s):  
Silvia Vicente Oliva ◽  
Angel Martinez-Sanchez
Keyword(s):  
Design Methodology ◽  
Policy Instrument ◽  
Content Type ◽  
Technology Roadmapping ◽  
Industrial Base ◽  
Security Environment ◽  
Technology Roadmap ◽  
Advanced Technologies ◽  
The Subject ◽  
The Impact

Purpose This paper aims to provide an analysis of Spanish Defence National Foresight Exercise. Design/methodology/approach The analysis is based on a content analysis of public domain Spanish Defence National Foresight Exercise, and a study directed to analyse the impact on defence technological and industrial base. Findings Foresight studies on the defence and security environment uses hybrid methodologies, but rarely involve all the stakeholders, and specially the citizens. The authors place a particular emphasis on the impact of these defence and security foresight studies, and following policies to increase the competitiveness and advanced technologies in the future. The analysis of the Spanish contractors allows an evaluation of the roadmaps as a policy instrument for the industrial defence industry. The main challenges for the next exercises in the European countries are to increase the interest in the firms’ intelligence systems, and the participation and representation of citizens as a way to guarantee their rights. Therefore, a technology roadmap must be complemented with other more participative foresight methods. Originality/value Foresight studies on the defence and security environment have been the subject of very few systematic analyses of impact. This paper makes a contribution to such analysis.

Narratives of experts by experience: the impact of delivering training in partnership on the subject of personality disorder

2015 ◽  
Vol 10 (4) ◽  
pp. 234-244 ◽  
Author(s):  
Samantha Cooke ◽  
Anna Daiches ◽  
Emma Hickey
Keyword(s):  
Personality Disorder ◽  
Narrative Analysis ◽  
Design Methodology ◽  
Turning Point ◽  
Content Type ◽  
Training Package ◽  
Production Research ◽  
The Subject ◽  
The Impact ◽  
Qualitative Literature

Purpose – As part of an attitudinal shift surrounding personality disorder stigma, a training package termed the Knowledge and Understanding Framework (KUF) is delivered in collaboration between experts by experience (EBE) and professionals. The purpose of this paper is to explore the narratives of EBE delivering KUF; in particular the impact of this role and its varying contexts. Design/methodology/approach – Eight women took part in the study and a narrative analysis explored their stories. Findings – The analysis suggested five temporal chapters: first, life before becoming involved: “Like being in a milk bottle screaming”; second, a turning point: “It wasn’t actually me that was disordered it was the life that I’d had”; third, taking up the trainer role: “It all just […] took off”; fourth, the emergence of a professional identity: “I am no longer a service user”; and fifth, impact on self, impact on others. Originality/value – The use of qualitative literature is sparse within co-production research. The study therefore adds value in exploring in-depth experiences of the phenomena.

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