Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andreea Hancu-Budui ◽  
Ana Zorio-Grima
Keyword(s):  
Gender Equality ◽  
Logistic Models ◽  
Western Mediterranean ◽  
Least Square ◽  
Quantitative Methodology ◽  
Content Type ◽  
The Sustainable Development ◽  
Eu Member States ◽  
Baltic Countries ◽  
Mediterranean Countries

PurposeSupreme audit institutions (SAIs) examine and supervise the activity of public institutions. The study aims at contributing to the existing literature on public sector audit by providing a classification of 29 European SAIs – 28 national SAIs and the European Court of Auditors (ECA) – based on a broad range of attributes varying from the SAIs' environment to its structure, activity, resources or transparency.Design/methodology/approachThe authors apply quantitative methodology for clustering by means of multidimensional scaling and regressive ordinary least square (OLS) and logistic models.FindingsThe authors' results show that SAIs from veteran EU member states (MSs) are more similar amongst them and the same applies to SAIs from Nordic countries, Baltic countries, Western Mediterranean countries and Eastern countries. The authors also perform additional analysis focussing on currently relevant issues such as gender equality, age, environment or the sustainable development goals (SDGs), concluding that the younger the institutions' staff, the more transparent the institutions are. The authors also find that more transparent SAIs report on environmental audits, more prone to cover the SDGs in their audits.Research limitations/implicationsThe research is limited in purpose and scope because data cover only Europe. Given the limited number of observations (29), it does not have prospective purposes but only explanatory ones. The authors' findings are interesting for researchers because they offer original insights on public audit in Europe and cover matters of current interest such as environment, transparency or gender equality.Practical implicationsThe research is also of interest for public auditors because it offers them information that may help them improve their activity and find institutional synergies, as the dataset is available to public auditors.Social implicationsFrom a social view point, the paper shows that public auditors perform work on topics of interest for the citizens.Originality/valueThe dataset compiled for the research offers extensive data and a wide variety of attributes defining European SAIs and may offer future opportunities for research from different perspectives.

Mediterranean Diet adherence in emerging adults in Izmir

2019 ◽  
Vol 121 (3) ◽  
pp. 725-737 ◽  
Author(s):  
Mahmut Genc ◽  
Seda Genc
Keyword(s):  
Emerging Adults ◽  
Mediterranean Diet ◽  
Dietary Habits ◽  
Aegean Sea ◽  
Western Mediterranean ◽  
Mediterranean Coast ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Mediterranean Countries

Purpose The purpose of this paper is to evaluate the adherence and abandonment of the Turkish emerging adults in an Izmir University located at western Mediterranean coast of Turkey and to assess potential associations with anthropometric characteristics. Design/methodology/approach A cross-sectional survey (n=494, 18–27 years) carried out in 2017 among emerging adults in University. KIDMED Index was used to assess the degree of adherence Mediterranean Diet (MedDiet). The associations of KIDMED scores with demographic, residency and anthropometric were separately reported. The data were collected through standardized questionnaires directly from participants. Findings The average KIDMED score was calculated 4.86±2.5. Optimum adherence to the MedDiet was found only in 13.0 percent of participants, whereas 32.6 percent had poor adherence levels. Considering self-reported anthropometric data, the BMI values of the population was calculated as 22.3±3.9 kg/m2. In population, 13.9 percent of the subjects were underweight, while 16.0 percent were overweight and 3.9 percent obese. A significant association was found between BMI and KIDMED scores both in genders and residency. Originality/value This is the first study reporting the level of adherence to the MedDiet among Turkish emerging adults in terms of residency during education and the first KIDMED study conducted in Izmir located at Aegean Sea. The results support previously proposed transition concept by several scholar from different Mediterranean countries: it was found that only 13 percent of young adults having desired dietary habits in an Aegean city with local traditional cuisine highly affected by Cretan cuisine. These results are significant for University managements and health authorities in order to take actions for returning this transition contrariwise beginning with these groups.

Educating prospective teachers for a sustainable gender equality practice: survey design and validation of a self-efficacy scale

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristina Miralles-Cardona ◽  
Esther Chiner ◽  
María-Cristina Cardona-Moltó
Keyword(s):  
Student Teachers ◽  
Gender Equality ◽  
Prospective Teachers ◽  
Self Efficacy ◽  
Survey Design ◽  
Convenience Sample ◽  
Content Type ◽  
The Sustainable Development ◽  
Elementary And Secondary Education ◽  
Valid Instrument

Purpose This study aims to assess future teachers’ beliefs in their capabilities for sustainable gender equality (GE) practice after graduation and to analyze differences across degree and sex using a self-efficacy scale specifically designed and validated for this study. Design/methodology/approach A survey was administered to three cohorts of undergraduate and graduate student teachers at the University of Alicante, Spain. Using a convenience sample that represented the three teacher majors in early childhood, elementary and secondary education, 610 students were asked to rate their confidence in gender knowledge, skills and awareness using a six-point Likert scale. Findings Upon graduation, teachers reported unrealistic perceptions of their ability to practice a sustainable GE. The level of self-efficacy was found moderate in the three teacher cohorts with no statistically significant differences across degrees in any of the three efficacy components but gender attitudes were rated significantly higher by female students. Originality/value This study provides a reliable and valid instrument specifically helpful for guiding the education for the sustainable development (SD) of GE in instructional settings. Because there is no systemic approach to teaching sustainability nor valid and reliable instruments to assess gender competence for practicing a gender pedagogy, this tool will hopefully provide teacher education institutions a conceptual and practical framework on how GE can successfully be mainstreamed into the curriculum. Infusing SD of GE in curricula and assessing interventions as a habitual practice could be useful to monitor sustainability performance over time and assess contributions to SDG5.

An exploratory empirical study of whistleblowing and whistleblowers

2020 ◽  
Vol 27 (3) ◽  
pp. 755-770
Author(s):  
Maria Krambia-Kapardis
Keyword(s):  
Statistical Analysis ◽  
Design Methodology ◽  
Research Topic ◽  
Due Date ◽  
Content Type ◽  
Unethical Behaviour ◽  
Eu Member States ◽  
European Directive ◽  
Original Survey ◽  
Practical Implications

Purpose The purpose of this study is to develop a profile of whistleblowers and to determine whether whistleblowing legislation would encourage those individuals to bring to light some illegal or unethical behaviour that otherwise would remain in the shadows. Design/methodology/approach Having identified whistleblowing correlation, a survey was carried out in Cyprus of actual whistleblowers and could-have-been whistleblowers. Findings Males between 46 and55 years of age, regardless of whether they have dependents or hold senior positions in organizations are significantly more likely to blow the whistle. However, could-have-been whistleblowers did not go ahead because they felt that the authorities would not act on their information. Research limitations/implications Because of the sensitive nature of the research topic and the fact that only whistleblowers or intended whistleblowers could participate in the study, the sample size is limited as a result. This, in turn, limits both the number of respondents in each category (actual and intended) as well as constrains the statistical analysis that could be carried out on the data. Practical implications It remains to be seen whether EU Member States shall implement the European Directive 2019/1937 on the protection of persons who report breaches of Union Law, in its entirety by the due date, namely December 2021. Originality/value This study provides a literature review of whistleblowing and reports an original survey against the backdrop of the European Directive.

Proprietary information and the cost of bank debt

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
HyunJun Na
Keyword(s):  
Least Square ◽  
Bank Loan ◽  
Content Type ◽  
Loan Contracts ◽  
Proprietary Information ◽  
Banking Deregulation ◽  
Interstate Banking ◽  
Innovative Firms ◽  
Bank Loan Contracts ◽  
The Impact

PurposeThis study explores how the firm’s proprietary information has an impact on the bank loan contracts. It explains the propensity of using the competitive bid option (CBO) in the syndicate loans to solicit the best bid for innovative firms and how it changes based on industry competition and the degree of innovations. This research also examines how the interstate banking deregulation (Interstate Banking and Branching Efficiency Act) in 1994 affected the private loan contracts for innovative borrowers.Design/methodology/approachThe study uses various econometric analyses. First, it uses the propensity score matching analysis to see the impact of patents on pricing terms. Second, it uses the two-stage least square (2SLS) analysis by implementing the litigation and non-NYSE variables. Finally, it studies the impact of the policy change of the Interstate Banking and Branching Efficiency Act of 1994 on the bank loan contracts.FindingsFirms with more proprietary information pays more annual facility fees but less other fees. The patents are the primary determinants of the usage of CBO in the syndicate loans to solicit the best bid. While innovative firms can have better contract conditions by the CBO, firms with more proprietary information will less likely to use the CBO option to minimize the leakage of private information and the severe monitoring from the banks. Finally, more proprietary information lowered the loan spread for firms dependent on the external capital after the interstate banking deregulation.Originality/valueThe findings of this research will help senior executives with responsibility for financing their innovative projects. In addition, these findings should prove helpful for the lawmakers to boost economies.

The parameter identification model considering both geometric parameters and joint stiffness

2019 ◽  
Vol 47 (1) ◽  
pp. 76-81
Author(s):  
Jing Bai ◽  
Le Fan ◽  
Shuyang Zhang ◽  
Zengcui Wang ◽  
Xiansheng Qin
Keyword(s):  
Parameter Identification ◽  
Industrial Robot ◽  
Joint Stiffness ◽  
Geometric Parameters ◽  
Least Square ◽  
Experimental Result ◽  
Positional Accuracy ◽  
Content Type ◽  
The Absolute ◽  
Identification Model

Purpose Both geometric and non-geometric parameters have noticeable influence on the absolute positional accuracy of 6-dof articulated industrial robot. This paper aims to enhance it and improve the applicability in the field of flexible assembling processing and parts fabrication by developing a more practical parameter identification model. Design/methodology/approach The model is developed by considering both geometric parameters and joint stiffness; geometric parameters contain 27 parameters and the parallelism problem between axes 2 and 3 is involved by introducing a new parameter. The joint stiffness, as the non-geometric parameter considered in this paper, is considered by regarding the industrial robot as a rigid linkage and flexible joint model and adds six parameters. The model is formulated as the form of error via linearization. Findings The performance of the proposed model is validated by an experiment which is developed on KUKA KR500-3 robot. An experiment is implemented by measuring 20 positions in the work space of this robot, obtaining least-square solution of measured positions by the software MATLAB and comparing the result with the solution without considering joint stiffness. It illustrates that the identification model considering both joint stiffness and geometric parameters can modify the theoretical position of robots more accurately, where the error is within 0.5 mm in this case, and the volatility is also reduced. Originality/value A new parameter identification model is proposed and verified. According to the experimental result, the absolute positional accuracy can be remarkably enhanced and the stability of the results can be improved, which provide more accurate parameter identification for calibration and further application.

Customer satisfaction with sommelier services of upscale Chinese restaurants in Hong Kong

2019 ◽  
Vol 31 (4) ◽  
pp. 532-554 ◽  
Author(s):  
Tommy Lau ◽  
Man Lai Cheung ◽  
Guilherme D. Pires ◽  
Carol Chan
Keyword(s):  
Hong Kong ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Customer Loyalty ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Content Type ◽  
The Impact

Purpose The abolishment of the wine tax in Hong Kong has led to increased wine consumption and increased demand for wine-related professionals, such as sommeliers. Yet the importance of sommeliers’ value-adding performance in the context of upscale Chinese restaurants has not been examined. To address this gap, the SERVQUAL framework is adopted to examine the influence of sommeliers’ service quality (SQ) on customer satisfaction (CS) and loyalty in the context of upscale Chinese restaurants in Hong Kong. Design/methodology/approach The survey method is used to collect data from 302 units of the population of interest, partial least square-structural equation modelling (PLS-SEM) is used to test the links between constructs. Findings Four of the seven dimensions of sommeliers’ service quality, namely, empathy, tangibles, credibility and assurance, have a significant positive impact on customer satisfaction and customer loyalty, whereas the impact of perceived value and responsiveness on customer satisfaction and customer loyalty is positive but only marginally significant. Reliability has a weak and non-significant impact on customer satisfaction and customer loyalty. Research limitations/implications Examining a small number of upscale Chinese restaurants in Hong Kong limits generalisation of the findings to other contexts. Replication of the research in different contexts will enhance generalizability. In terms of implications, the discussion highlights the importance of sommeliers’ service performance on customers’ SQ perceptions SQ, CS and loyalty, all of which are important variables for restaurateurs. Originality/value To the best of the authors’ knowledge, this is the first study of the influence of the quality of sommelier’s SQ on CS and loyalty in upscale Chinese restaurants in Hong Kong. Given the lack of attention to this service role in the literature, the study contributes theory from which further understanding can develop.

Do the calendar anomalies still exist? Evidence from Indian currency market

2016 ◽  
Vol 42 (2) ◽  
pp. 136-150 ◽  
Author(s):  
Satish Kumar ◽  
Rajesh Pathak
Keyword(s):  
Least Square ◽  
January Effect ◽  
Currency Markets ◽  
Content Type ◽  
Currency Market ◽  
Before And After ◽  
Calendar Anomalies ◽  
Ordinary Least Square Regression ◽  
The 2008 Financial Crisis ◽  
Using Data

Purpose – The purpose of this paper is to examine the presence of the day-of-the-week (DOW) and January effect in the Indian currency market for selected currency pairs; USD-(Indian rupee) INR, EUR-INR, GBP-INR and JPY-INR, from January, 1999 to December, 2014. Design/methodology/approach – Ordinary least square regression analysis is used to examine the presence of DOW and January effect to test the efficiency of the Indian currency market. The sample period is later divided into two sub-periods, that is, pre- and post-2008 to capture the behavior of returns before and after the 2008 financial crisis. Further, the authors also use the non-parametric technique, the Kruskal-Wallis test, to provide robustness check for the results. Findings – The results indicate that the returns during Monday to Wednesday are positive and higher than the returns on Thursday and Friday which show negative returns. The returns during January are found to be higher than the returns during rest of the year. Further, all currencies exhibit significant DOW and January effects in pre-crisis period, however, post-crisis; these effects disappear for all currencies indicating that the markets have become more efficient in the later time. The findings can be further attributed to the increased intervention in the forex markets by the Reserve Bank of India after the crisis. Practical implications – The results have important implications for both traders and investors. The findings suggest that the investors might not be able to earn excess profits by timing their positions in some particular currencies taking the advantage of DOW or January effect which in turn indicates that the currency markets have become more efficient with time. The results are in conformity with those reported for the developed markets. The results might be appealing to the practitioners as well in a way that they can consider the state of financial market for financial decision making. Originality/value – The authors provide the first study to examine the calendar anomalies (DOW and January effect) across a range of emerging currencies using 16 years of data from January, 1999 to December, 2014. To the best of the authors’ knowledge, no study has yet examined these calendar anomalies in the currency markets using data which covers two important periods, pre-2008 and post-2008.

Tacit knowledge transfer in coopetition

2017 ◽  
Vol 10 (4) ◽  
pp. 453-468 ◽  
Author(s):  
Amit Kumar ◽  
Swarup Kumar Dutta
Keyword(s):  
Knowledge Transfer ◽  
Tacit Knowledge ◽  
Least Square ◽  
Service Firms ◽  
Content Type ◽  
Ordinary Least Square ◽  
Tacit Knowledge Transfer ◽  
Potential Benefits ◽  
Ordinary Least Square Regression ◽  
Empirical Context

Purpose The purpose of this paper is to understand how firms affiliated to business groups (BGs) are able to improve their innovation capability (IC) when engaged in coopetition (collaboration between competing firms). This study aims to explore the relationship between coopetitive relationship strength (CRS), the extent of tacit knowledge transfer (TKT) and IC as well as examine the moderating effect of both BG affiliation and coopetitive experience. Design/methodology/approach The paper examines inter-firm relationships within the empirical context of Indian manufacturing and service firms, by adopting (ordinary least square) regression analysis to test the various hypotheses. The central thesis is that the TKT in coopetition constitutes an important driver to the IC. Findings The paper provides some evidence that inter-firm CRS influences the extent of TKT, and the extent of TKT affects firm IC. The results support that firms in coopetition gain more if their coopetitive partner has a BG affiliation. In absence of a BG affiliation of any of the coopetitive partners, the buildup of TKT reduces as CRS is increased. Research limitations/implications Additional large-sample of data may attempt to validate relationships. The study, however, did not consider all enablers that are critical for TKT. Despite these limitations, analysis provides important and novel perspectives. Practical implications The paper contributes to develop executives’ practices in understanding potential benefits of coopetitive relationship. The implications of this research are important for managers seeking understanding of the management of coopetition. Originality/value The paper makes a modest attempt to investigate the various scenarios of the presence or absence of the moderation of BGs and its impact on CRS in the buildup of TKT. This is the first attempt to link coopetition to the TKT in the BG literature. This study also contributes to our understanding of coopetition in a non-western context.

Public libraries digital services and sustainability issues

2015 ◽  
Vol 28 (1/2) ◽  
pp. 34-43 ◽  
Author(s):  
Katarina Michnik
Keyword(s):  
Public Libraries ◽  
Qualitative Content Analysis ◽  
Public Library ◽  
Structured Interviews ◽  
Content Type ◽  
The Sustainable Development ◽  
Digital Services ◽  
Local Politicians ◽  
Physical Spaces ◽  
The Impact

Purpose – The purpose of this paper is to study how Swedish local politicians perceive the impact of public library digital services on public libraries and to discuss how this can affect the sustainable development of public libraries. Design/methodology/approach – Empirical data were collected through semi-structured interviews with local politicians from 19 different Swedish municipalities. Data were treated to qualitative content analysis and discussed based on the concept of sustainable organization. Findings – According to local politicians, public library digital services may affect public libraries through changes to libraries’ physical spaces, librarians’ tasks and competencies and libraries’ economic situations. Based on these findings, public library digital services can both strengthen and weaken public library sustainability through, for example, increased access and expenditures, the latter of which may threaten public library sustainability. Research limitations/implications – Interviews did not focus specifically on the politicians’ views on public library digital services but dealt generally with their views on public libraries. To identify reasons for variations in views on this topic, follow-up interviews should be done. Data on views from public library managers would also be of use to determine the degree to which they are shared with local politicians. Originality/value – When sustainability and public libraries are discussed, the focus is generally on the library’s contribution to a sustainable society. Here, the focus is instead on the sustainability of the public library itself.

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