scholarly journals The determinants of corporate internet reporting in Egypt: an exploratory analysis

2017 ◽  
Vol 7 (1) ◽  
pp. 35-60 ◽  
Author(s):  
Ahmed H. Ahmed ◽  
Bruce M. Burton ◽  
Theresa M. Dunne
Keyword(s):  
Multivariate Analysis ◽  
Design Methodology ◽  
The Political ◽  
The Internet ◽  
Cross Sectional ◽  
Specific Content ◽  
Content Type ◽  
Political Upheaval ◽  
Use Of The Internet ◽  
Selection Of

Purpose The purpose of this paper is to provide exploratory evidence about the use of the internet for disclosure purposes by non-financial companies listed on the Egyptian Exchange – and influences thereon – at two points in time: 2010 and 2011. Selection of these periods permits direct investigation of the extent to which the disruption caused by the popular uprising in early 2011 impacted on practice. Design/methodology/approach The sample comprises all of the 172 non-financial listed companies at the end of 2010. A disclosure index was developed to evaluate the content of the investigated websites in 2010 and 2011. Univariate and multivariate analysis is used to examine the cross-sectional determinants of disclosure both in total and in terms of three specific content categories. Findings The study reveals that 40.7 and 42.7 per cent of the sample companies provided some form of financial information via their websites in 2010 and 2011, respectively (i.e. pre and post the Spring 2011 political revolution). The results of the multivariate analysis indicate consistency across the two years in terms of total score determinants, but some variation in the disaggregated evidence. Originality/value This study indicates that Egyptian firms have started embracing the power of the internet as a disclosure channel, but the extent of these practices is still limited, with great variations evident amongst the sampled companies in this regard. Encouragingly, the disruption caused by the political upheaval in 2011 appears not to have caused reduction in the propensity to provide online disclosures.

Mahalanobis Taguchi system: a review

2015 ◽  
Vol 32 (3) ◽  
pp. 291-307 ◽  
Author(s):  
Elham Ghasemi ◽  
Abdollah Aaghaie ◽  
Elizabeth A. Cudney
Keyword(s):  
Pattern Recognition ◽  
Multivariate Analysis ◽  
Design Of Experiments ◽  
Case Studies ◽  
Design Methodology ◽  
Future Research ◽  
Content Type ◽  
Future Studies ◽  
System A ◽  
Selection Of

Purpose – The purpose of this paper is to present and analyze the current literature related to developing and improving the Mahalanobis-Taguchi system (MTS) and to present the shortcomings related to this method for future research. Design/methodology/approach – In this paper, articles in the literature are classified to give an overview on the MT strategy. For this purpose, 46 articles are considered for classification from 2000 to 2013 on the basis of: MTS contribution area, description of the issue, and results. Findings – In this paper a review on the concepts and operations of the MTS was provided as a new method in the field of pattern recognition, multivariable diagnosis, and forecasting. A large number of studies were performed in recent years consisting of developing MTS and MTS case studies. The analysis of the articles showed the fields of MTS which had more potential for future studies and developing. The comparison of the MTS to other methods and the selection of the normal group for constructing the Mahalanobis space have received the most attention by researchers. In addition, several studies concentrated on the use of other methods instead of design of experiments, finding applications for multiclass MTS and finding an alternative for the SN ratio. Originality/value – This paper contains the publications in the field of MTS chronologically and shows different areas for developing and case studies. It will be useful to researchers and professionals who are interested in pattern recognition, multivariate analysis, and forecasting.

A cross-sectional examination of non-Big 4 firms’ reliability

2015 ◽  
Vol 30 (6/7) ◽  
pp. 633-656 ◽  
Author(s):  
Reginald Wilson
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Cross Sectional ◽  
Content Type ◽  
Big 4 ◽  
Within Subjects ◽  
Client Pressure ◽  
The Impact ◽  
Practical Implications ◽  
Selection Of

Purpose – The purpose of this study is to examine the impact of service-related independence impairments on perceptions of local and regional non-Big 4 Firms’ financial reporting reliability. This study is motivated by recent public policy, which proposes that service-related independence impairments may improve financial reporting reliability. Design/methodology/approach – Commercial lending officers respond to a within-subjects experiment. The variables of interest are client importance, expertise and their related interaction. These variables are regressed on the perceived reporting reliability of local and regional firms. Findings – Client importance is positively and significantly associated with the lenders’ selection of non-Big 4 firms, which supports Taylor et al.’s (2003) assertions that service-related independence violations improve financial reporting reliability. However, client importance is negatively associated with regional firms. Practical implications – Client importance is significantly associated with regional firms only, which suggests that cross-sectional differences exist among non-Big 4 firms. The negative association between regional firms and client importance confirms Goldman and Barlev’s (1974) concerns that large firms are not exempt from client pressure. Client importance is also significantly (and positively) associated with lenders’ selection of the type of non-Big 4 firm to perform the engagement, which supports recent public policy’s proposal for joint attest and non-attest services (Exposure Draft for Statement for Accounting and Review Services No. 18). Originality/value – The study overcomes within-subjects design limitations to provide a natural environment to understand lending officers’ perceptions of non-Big 4 firms. The results continue to fill the void in the literature which examines cross-sectional differences in non-Big 4 firm quality.

Adopting service suppliers for servitisation: which type of supplier involvement is more effective?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Néstor F. Ayala ◽  
Paolo Gaiardelli ◽  
Giuditta Pezzotta ◽  
Marie Anne Le Dain ◽  
Alejandro G. Frank
Keyword(s):  
Multivariate Analysis ◽  
Design Methodology ◽  
Service Design ◽  
Black Box ◽  
Cross Sectional ◽  
Content Type ◽  
Service Business ◽  
Service Supply Chain ◽  
Supplier Involvement

PurposeThe purpose of this study is to analyse the effect of different forms of service supplier involvement on the service business dimensions necessary for servitisation and on the resulting servitisation performance.Design/methodology/approachThree different configurations of service supplier involvement are considered in this study: black box (service design and execution driven by the service supplier), grey box (joint service design) and white box (service design driven by the product firm). The study analyses their contribution by means of a cross-sectional quantitative survey with 104 Brazilian and Italian firms using multivariate analysis of variance.FindingsCompanies that adopted the grey box configuration presented the best results in servitisation. White and black box may offer different benefits depending on the service business dimension that the company chooses to emphasise.Originality/valueThe results show which type of service supplier involvement is more effective for servitisation. The empirical data demonstrate that a joint service design (grey box involvement) is the best approach, but the paper discusses limitations for its implementation and alternatives regarding the two other types of service supplier involvement. The findings contribute to the discussion on the role of service suppliers in servitisation and provide empirical evidence to support operations managers in deciding on how to organise their service supply chain when aiming for servitisation.

Is corporate governance maturity measurable?

2020 ◽  
Vol 20 (4) ◽  
pp. 601-619
Author(s):  
Ali Rehman ◽  
Fathyah Hashim
Keyword(s):  
Corporate Governance ◽  
Empirical Research ◽  
Design Methodology ◽  
Survey Design ◽  
The Internet ◽  
Cross Sectional Survey ◽  
Design Data ◽  
Cross Sectional ◽  
Content Type ◽  
Practical Implications

Purpose This study aims to intend toward the measurement of corporate governance to identify its maturity levels within Omani public listed companies and also propose to identify whether corporate governance maturity (CGM) levels vary significantly between sectors or not. CGM is an innovation in the field of corporate governance, which assists organizations in achieving their objectives and satisfying shareholders. Design/methodology/approach This study used descriptive cross-sectional survey design. Data are collected by the internet-based tool and analyzed via SPSS. Findings This study found that corporate governance is measurable and can be measured to the levels of maturity. Moreover, this study identified that CGM does not differ among different sectors. From a total of 107 organizations, none of the organizations falls under the forming level and mature level. However, majority of organizations falls under normalized level followed by developing and established levels of maturity. Practical implications This study integrates significant empirical research and literature to broaden the potentials of CGM. This study provides a framework along with a calculation tool, which can be used by organizations, regulators and policymakers. Originality/value To the best of the authors’ knowledge, the maturity levels of Omani organizations are never being measured before. Moreover, past studies demonstrate single constituent relationship with CGM and not all four. Therefore, this study is distinctive from others by testing all four major components or constituents toward CGM.

Does knowing overcome wanting? The impact of consumer knowledge and materialism upon credit card selection with young consumers

2015 ◽  
Vol 16 (1) ◽  
pp. 50-70 ◽  
Author(s):  
Jakob Cakarnis ◽  
Steve Peter D'Alessandro
Keyword(s):  
Comparative Study ◽  
Survey Research ◽  
Credit Card ◽  
Design Methodology ◽  
Credit Cards ◽  
Consumer Knowledge ◽  
Content Type ◽  
Young Professionals ◽  
The Impact ◽  
Selection Of

Purpose – This paper investigates the determinants of credit card use and misuse by student and young professionals. Critical to the research is the impact of materialism and knowledge on selection of the appropriate credit card. Design/methodology/approach – This study uses survey research and partial least squares to investigate credit card behaviors of students versus young professionals. Findings – In a comparative study of young professionals and students, it was found that consumer knowledge, as expected, leads to better consumer selection of credit cards. Materialism was also found to increase the motivation for more optimal consumer outcomes. For more experienced consumers, such as young professionals, it was found that despite them being more knowledgeable, they were more likely to select a credit card based on impulse. Originality/value – This paper examines how materialism may in fact encourage some consumers to make better decisions because they are more motivated to develop better knowledge. It also shows how better credit card selection may inhibit impulse purchasing.

scholarly journals Options for putting CDS/ISIS databases on the internet

2006 ◽  
Vol 40 (3) ◽  
pp. 286-295 ◽  
Author(s):  
Andrew Buxton
Keyword(s):  
Open Source ◽  
Programming Languages ◽  
Operating Systems ◽  
Open Source Software ◽  
Design Methodology ◽  
The Internet ◽  
Content Type

PurposeTo review the variety of software solutions available for putting CDS/ISIS databases on the internet. To help anyone considering which route to take.Design/methodology/approachBriefly describes the characteristics, history, origin and availability of each package. Identifies the type of skills required to implement the package and the kind of application it is suited to. Covers CDS/ISIS Unix version, JavaISIS, IsisWWW, WWWISIS Versions 3 and 5, Genisis, IAH, WWW‐ISIS, and OpenIsis.FindingsThere is no obvious single “best” solution. Several are free but may require more investment in acquiring the skills to install and configure them. The choice will depend on the user's experience with CDS/ISIS formatting language, HTML, programming languages, operating systems, open source software, and so on.Originality/valueThere is detailed documentation available for most of these packages, but little previous guidance to help potential users to distinguish and choose between them.

Perceptions of time at work

2016 ◽  
Vol 45 (1) ◽  
pp. 29-50 ◽  
Author(s):  
Aristides Isidoro Ferreira ◽  
Joana Diniz Esteves
Keyword(s):  
Gender Differences ◽  
Design Methodology ◽  
Internet Use ◽  
The Internet ◽  
Content Type ◽  
Future Studies ◽  
Work Related ◽  
Phone Calls ◽  
Working Day ◽  
The Relationship

Purpose – Activities such as making personal phone calls, surfing on the internet, booking personal appointments or chatting with colleagues may or may not deviate attentions from work. With this in mind, the purpose of this paper is to examine gender differences and motivations behind personal activities employees do at work, as well as individuals’ perception of the time they spend doing these activities. Design/methodology/approach – Data were obtained from 35 individuals (M age=37.06 years; SD=7.80) from a Portuguese information technology company through an ethnographic method including a five-day non-participant direct observation (n=175 observations) and a questionnaire with open-ended questions. Findings – Results revealed that during a five-working-day period of eight hours per day, individuals spent around 58 minutes doing personal activities. During this time, individuals engaged mainly in socializing through conversation, internet use, smoking and taking coffee breaks. Results revealed that employees did not perceive the time they spent on non-work realted activities accurately, as the values of these perceptions were lower than the actual time. Moreover, through HLM, the findings showed that the time spent on conversation and internet use was moderated by the relationship between gender and the leisure vs home-related motivations associated with each personal activity developed at work. Originality/value – This study contributes to the literature on human resource management because it reveals how employees often perceive the time they spend on non-work related activities performed at work inaccurately. This study highlights the importance of including individual motivations when studying gender differences and personal activities performed at work. The current research discusses implications for practitioners and outlines suggestions for future studies.

Behind closed doors! Homosocial desire and the academic boys club

2014 ◽  
Vol 29 (1) ◽  
pp. 44-64 ◽  
Author(s):  
Virginia Fisher ◽  
Sue Kinsey
Keyword(s):  
Design Methodology ◽  
Field Work ◽  
The Political ◽  
Detailed Data ◽  
Male And Female ◽  
Content Type ◽  
Feminist Poststructuralist ◽  
Homosocial Desire ◽  
Men And Masculinities ◽  
Practical Implications

Purpose – The aim of this paper is to explore the nature and power of the academic boys club. In many organisations, the political significance of the boys club goes largely unremarked and unacknowledged. Yet, the way that male colleagues intimately relate to each other, sometimes called homosocial desire, is crucial to their success at gaining and retaining power at work. Design/methodology/approach – Feminist, poststructuralist, ethnographic, qualitative, and longitudinal data were collected over a five-year period from male and female academics in a British university. Findings – The boys club is still a powerful feature of British universities. Their apparent invisibility shrouds the manner in which they can and do promote and maintain male interests in a myriad of ways, including selection and promotion. These findings have resonances for all organisations. Research limitations/implications – Researching the intimacies between male colleagues requires time-intensive field work and insider access to men interacting with each other. Practical implications – Meaningful gender equality will not be achieved unless and until the more sophisticated forms of female exclusion are revealed and deconstructed. Originality/value – This research makes an unusual and crucial contribution to the study of gender, men and masculinities by providing longitudinal, rich, detailed data, observing men at the closest of quarters and then analysed by a feminist and poststructuralist gaze.

A four-step blueprint for digital reinvention

2016 ◽  
Vol 44 (4) ◽  
pp. 18-25 ◽  
Author(s):  
Saul J. Berman ◽  
Peter J. Korsten ◽  
Anthony Marshall
Keyword(s):  
Internet Of Things ◽  
Design Methodology ◽  
The Internet ◽  
Content Type ◽  
New Ways Of Working ◽  
Partner Relationships ◽  
Strategic Focus ◽  
The Internet Of Things ◽  
Practical Implications ◽  
Customer Need

Purpose Digital reinvention helps organizations create unique, compelling experiences for their customers, partners, employees and other stakeholders. Design/methodology/approach Digital reinvention combines the capabilities of multiple technologies, including cloud, cognitive, mobile and the Internet of Things (IoT) to rethink customer and partner relationships from a perspective of fundamental customer need, use or aspiration. Findings The most successful digitally reinvented businesses establish a platform of engagement for their customers, with the business acting as enabler, conduit and partner Practical implications For successful digital reinvention, organizations need to pursue a new strategic focus, build new expertise and establish new ways of working. Originality/value The article offers a blueprint for digital reinvention that involves rethinking customer and partner relationships from a perspective of fundamental customer need, use or aspiration.

Design and topological optimization of rear pressure bulkhead for a typical aircraft

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marshal Thakran ◽  
Meenakshi ◽  
Jitender Sharma ◽  
Charles Gilbert Martin
Keyword(s):  
Numerical Analysis ◽  
Significant Influence ◽  
Design Methodology ◽  
Structural Integrity ◽  
Topological Optimization ◽  
Content Type ◽  
Iterative Design ◽  
Practical Implications ◽  
Insight Into ◽  
Selection Of

Purpose The purpose of this paper is to evaluate the model of a rear pressure bulkhead with different design optimizations to meet the pressurized cabin requirements of an aircraft. Design/methodology/approach This paper presents the results of the static analysis of a dome-shaped rear pressure bulkhead model designed in Catia-v5. Numerical analysis of model meshed in hyper-mesh and solved using Opti-Struct for iterative design optimizations. Findings All the iterative models are analyzed at 9 Psi. Rear pressure bulkhead designed with L-section stringer shows better results than the model optimized with T-section stringer for the same thickness. The model optimized with L-shaped stinger also reduces the weight of the bulkhead without affecting the structural integrity. Practical implications It has been concluded in this paper that the selection of specific shapes of the stringers shows a significant influence on weight reduction. Originality/value This paper provides a topical, technical insight into the design and development of a rear pressure bulkhead. It also outlines the future development of dome-shaped rear pressure bulkhead.

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