Determinants of banking sector’s credit granting policy for the yacht industry in Taiwan

2016 ◽  
Vol 1 (1) ◽  
pp. 55-75 ◽  
Author(s):  
Yi-Chih Yang ◽  
Hsien-Pin Liu
Keyword(s):  
Design Methodology ◽  
Banking Sector ◽  
Bank Credit ◽  
Gray Relational Analysis ◽  
Content Type ◽  
Relational Analysis ◽  
Priority Ranking ◽  
Research Findings ◽  
Ranking Order ◽  
Credit Granting

Purpose This paper aims to investigate bank credit policies and uncover yacht building finance assessment factors from bank credit policies toward the yacht industry. Design/methodology/approach This study’s questionnaire attempts to identify survey respondents’ degrees of awareness through difference analysis, and then uses entropy weighting and gray relational analysis to discover priority ranking order of bank credit assessment considerations from the perspective of Taiwan’s banking sector. Findings The research findings show that yacht builders have to review their ship financing application methods and improve shortcomings to meet banks’ credit granting requirements. Originality/value Banks emphasize yacht builders’ repayment ability to protect their depositors and shareholders.

The importance and the adaptation of internal resources as a competitive advantage for the internationalization of food companies

2019 ◽  
Vol 9 (3) ◽  
pp. 305-320
Author(s):  
Gessuir Pigatto ◽  
Giuliana Aparecida Santini Pigatto ◽  
Eduardo Guilherme Satolo ◽  
Amanda dos Santos Negreti
Keyword(s):  
Competitive Advantage ◽  
Design Methodology ◽  
Gray Relational Analysis ◽  
Resource Based View ◽  
Content Type ◽  
Internal Resources ◽  
Relational Analysis ◽  
Gray Correlation ◽  
Correlation System ◽  
Practical Implications

Purpose The purpose of this paper is to analyze how Brazilian food companies in the State of São Paulo determine the importance of and the need to adapt their internal resources as a competitive advantage for internationalization. Design/methodology/approach From a resource-based view (RBV), 35 different factors grouped into four categories were identified and presented to 24 companies. The data were analyzed through a gray relational analysis to establish all factors’ order of importance. Findings Factors linked to human and organizational resources present greater adaptability and allow companies competitive and sustainable advantages but have not yet been explored thoroughly. Identifying and adapting internal resources do not guarantee achieving competitive and sustainable advantages, as the access to international market is also a consequence of commercial agreements developed by countries and economic blocks. Practical implications The analysis highlights the fragility of competitiveness among the companies analyzed in exporting products with commodity characteristics, with none or little differentiation. Such products are traded mainly through trading companies, which allow the access of the same market to internal competitors and other countries. Thus, any lapse promoted by the company may be enough for it to lose its competitiveness and, hence, market space. Originality/value This paper stands out in the field of strategic management, specifically in the research on RBV, exportation and competitiveness, by making use of the theory of gray correlation system in an innovative and original way.

Qualitative generalising in accounting research: concepts and strategies

2016 ◽  
Vol 29 (6) ◽  
pp. 1100-1131 ◽  
Author(s):  
Lee D. Parker ◽  
Deryl Northcott
Keyword(s):  
Design Methodology ◽  
Research Literature ◽  
Key Factors ◽  
General Applicability ◽  
Information Systems Management ◽  
Content Type ◽  
Accounting Research ◽  
Research Findings ◽  
Quality Of Research

Purpose – The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues for enhancing and justifying the general applicability of their research findings and conclusions. Design/methodology/approach – The study and arguments draw from multidisciplinary approaches to this issue. The analysis and theorising is based on published qualitative research literatures from the fields of education, health sciences, sociology, information systems, management and marketing, as well as accounting. Findings – The paper develops two overarching generalisation concepts for application by qualitative accounting researchers. These are built upon a number of qualitative generalisation concepts that have emerged in the multidisciplinary literatures. It also articulates strategies for enhancing the generalisability of qualitative accounting research findings. Research limitations/implications – The paper provides qualitative accounting researchers with understandings, arguments and justifications for the generalisability of their research and the related potential for wider accounting and societal contributions. It also articulates the key factors that impact on the quality of research generalisation that qualitative researchers can offer. Originality/value – This paper presents the most comprehensively sourced and developed approach to the concepts, strategies and unique deliverables of qualitative generalising hitherto available in the accounting research literature.

Employee's lying behavior and the role of self-awareness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kirk Chang ◽  
Sylvain Max ◽  
Jérémy Celse
Keyword(s):  
Design Methodology ◽  
Deductive Reasoning ◽  
Research Approach ◽  
Self Awareness ◽  
Laboratory Setting ◽  
Content Type ◽  
Quasi Experimental ◽  
Research Findings ◽  
Practical Implications

Purpose Employee’s lying behavior has become ubiquitous at work, and managers are keen to know what can be done to curb such behavior. Managers often apply anti-lying strategies in their management and, in particular, the role of self-awareness on lying intervention has drawn academic attention recently. Drawing on multi-disciplinary literature, this study aims to investigate the efficacy of self-awareness in reducing lying behavior. Design/methodology/approach Following the perspectives of positivism and deductive reasoning, a quasi-experimental research approach was adopted. Employees from Dijon, France were recruited as research participants. Based on the literature, different conditions (scenario manipulation) were designed and implemented in the laboratory, in which participants were exposed to pre-set lying opportunities and their responses were analyzed accordingly. Findings Unlike prior studies which praised the merits of self-awareness, the authors found that self-awareness did not decrease lying behavior, not encouraging the confession of lying either. Employees actually lied more when they believed other employees were lying. Practical implications This study suggests managers not to rely on employee’s self-awareness; rather, the concept of self-awareness should be incorporated into the work ethics, and managers should schedule regular workshops to keep employees informed of the importance of ethics. When employees are regularly reminded of the ethics and appreciate its importance, their intention of lying is more likely to decrease. Originality/value To the best of the atuhors’ knowledge, the current research is the first in its kind to investigate lying intervention of employees in the laboratory setting. Research findings have brought new insights into the lying intervention literature, which has important implication on the implementation of anti-lying strategies.

Purchasing behaviour and supplier base evolution – a longitudinal case study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anna Dubois ◽  
Lars-Erik Gadde ◽  
Lars-Gunnar Mattsson
Keyword(s):  
Design Methodology ◽  
Longitudinal Case Study ◽  
Short Term ◽  
Supplier Relationships ◽  
Content Type ◽  
Research Findings ◽  
Purchasing Behaviour ◽  
Time Periods

Purpose The purpose of the paper is to describe and analyse the evolution of the supplier base of a buying firm and the reasons behind these changes. Design/methodology/approach The paper is based on a case study of the changes over 52 years in a sub-set of the supplier base of a firm manufacturing fork-lifts. Findings The study shows that some relationships feature substantial longevity. However, the duration of one-third of the total relationships is shorter than five years. There was considerable variation over time in the dynamics of the supplier base in terms of entries and exits of suppliers. Owing to this variation, research findings and conclusions in short-term studies are heavily dependent on the specific conditions at the time of the study. Finally, no less than one-fourth of the terminated supplier relationships were reactivated later. Research limitations/implications The study was designed in a time when purchasing was considered entirely from the perspective of the buying firm. Further studies, therefore, must increasingly emphasise the role of suppliers and the interaction in the buyer–supplier relationships, as well as the embeddedness in networks. Originality/value The findings of the study are unique in two ways. First, they are based on systematic observations over more than 50 years. Second, the study involves the purchases of 11 components representing different technical and economic features. The (few) previous studies are based on much shorter time periods and involves fewer suppliers/components. Moreover, the findings regarding re-activation of terminated relationships represent unique contributions.

Research on thermal property and temperature rating prediction of Mongolian robe ensembles

2018 ◽  
Vol 30 (6) ◽  
pp. 747-756 ◽  
Author(s):  
Xiaofang Guo ◽  
Hui Shi ◽  
Chenglong Wei ◽  
Xiao Dong Chen
Keyword(s):  
Prediction Model ◽  
Thermal Property ◽  
Thermal Insulation ◽  
Design Methodology ◽  
Environmental Adaptation ◽  
Photographic Method ◽  
Mongolian Plateau ◽  
Content Type ◽  
Research Findings ◽  
Better Than

Purpose The purpose of this paper is to reveal the unique thermal property of Mongolian clothing from the current western clothing and explain their environmental adaptation to the climate of Mongolian plateau in China. Design/methodology/approach Thermal insulation and the temperature rating (TR) of eight Mongolian robe ensembles and two western clothing ensembles were investigated by manikin testing and wearing trials, respectively. The clothing area factor (fcl) of these Mongolian clothing was measured by photographic method and estimated equation from ISO 15831. Finally, the TR prediction model for Mongolian clothing was built and compared with current models for western clothing in ISO 7730 and for Tibetan clothing in previous article. Findings The results demonstrated that the total thermal insulation of Mongolian robe ensembles was much bigger than that of western clothing ensembles and ranged from 1.81clo to 3.11clo during the whole year. The fcl of the Mongolian clothing should be determined by photographic method because the differences between these two methods were much bigger from 0.6 to 13.9 percent; the TR prediction model for Mongolian robe ensembles is TR=25.57−7.13Icl, which revealed that the environmental adaptation of Mongolian clothing was much better than that of western clothing and similar to that of Tibetan clothing. Originality/value The research findings give a detailed information about the thermal property of China Mongolian clothing, and explain the environmental adaptation of Mongolian clothing to the cold and changing climate.

The reduction of employee lying behaviour

2016 ◽  
Vol 9 (2) ◽  
pp. 118-137 ◽  
Author(s):  
Jérémy Celse ◽  
Kirk Chang ◽  
Sylvain Max ◽  
Sarah Quinton
Keyword(s):  
Important Implication ◽  
Design Methodology ◽  
Negative Emotion ◽  
Prevention Strategies ◽  
Public Authorities ◽  
Cognitive Perspective ◽  
Content Type ◽  
Alternative Perspective ◽  
Research Findings ◽  
Prevailing View

Purpose – The purpose of this paper is to analyse employees’ lying behaviour and its findings have important implication for the management and prevention strategies of lying in the workplace. Employee lying has caused both reputational and financial damage to employers, organisations and public authorities. This study adopts a psycho-cognitive perspective to examine the mechanism of lying reduction and the influence envy has on lying behaviour. Design/methodology/approach – Incorporating social comparison phenomenon and cognate studies this study suggests that envy may restrain people from lying in the workplace. Specific hypotheses are developed and tested with 271 participants using dice game scenarios. Findings – Research findings have found that people are likely to lie if lying brings them benefits. However, the findings also reveal that the envy aroused between two people may act as a psychological barrier to reduce the tendency to lie. Originality/value – The research findings have provided an alternative perspective to the current prevailing view of envy as a negative emotion. Envy need not always be negative. Envy can provide an internal drive for people to work harder and enhance themselves but it can also act as a brake mechanism and self-regulator to reduce lying, and thereby has a potentially positive value.

Beyond placement, layering and integration – the perception of trade-based money laundering risk in UK financial services

2019 ◽  
Vol 22 (4) ◽  
pp. 614-625 ◽  
Author(s):  
Mario Menz
Keyword(s):  
Money Laundering ◽  
Financial Services ◽  
Design Methodology ◽  
Banking Sector ◽  
Trade Finance ◽  
Content Type ◽  
Proceeds Of Crime ◽  
The Uk ◽  
Practical Implications ◽  
Insight Into

Purpose The purpose of this study was to investigate the perception of trade-based money laundering in Letters of Credit (“L/C”) transactions among trade finance practitioners in the UK banking sector and to compare it to the perception of the same risk by the Financial Conduct Authority (“FCA”), the regulator of the UK’s banking sector. Design/methodology A survey was used to carry out research among financial services professionals engaged in trade finance in the UK. Findings This paper contributes to the existing literature in a number of ways. First, it investigates the perception of trade-based money laundering risk from the perspective of financial services professionals, which has not previously been done. Second, it argues that the perception of trade-based money laundering in financial services is overly focussed on placement, layering and integration, and that the full extent of the offence under the Proceeds of Crime Act 2002 is less well known. It further found that financial services firms need to improve their understanding of the nature of trade-based money laundering under UK law. Practical implications This study argues that the financial services sector’s perception of trade-based money laundering risk in trade finance is underdeveloped and makes suggestions on how to improve it. Originality/value It provided unique insight into the perception of trade-based money laundering risk among financial services professionals.

scholarly journals Organizational cognitive neuroscience – potential (non-) implications for practice

2017 ◽  
Vol 38 (4) ◽  
pp. 564-575 ◽  
Author(s):  
Michael J.R. Butler
Keyword(s):  
Systematic Review ◽  
Cognitive Neuroscience ◽  
Design Methodology ◽  
Basic Research ◽  
Think Tank ◽  
Content Type ◽  
Translational Activity ◽  
Research Findings ◽  
Leadership And Organization ◽  
Practical Implications

Purpose The purpose of this paper is to highlight the potential implications and non-implications for leadership and organization development of a recent systematic review of empirical developments in organizational cognitive neuroscience (OCN). Design/methodology/approach Butler et al.’s (2016) systematic review of 40 empirical articles related to OCN is re-interpreted in terms of its potential to reveal (non-) implications for practice. OCN is critically discussed, then related to the research findings from studies with two methodological designs. Findings At this stage of OCN’s emergence, it appears that neuroimaging and physiology-based research methods have equal potential in their implications for practice, though hormonal data poses ethical public interest dilemmas. Both methods cannot be reduced to specific forms of application to practice, but they set an aspirational direction for the future development of leadership and organizations. Practical implications There appear to be two paces of translational activity – practitioners are moving more quickly than academics in applying OCN to practice. It is suggested that a meeting of minds may be needed to ensure that any risks associated with applying OCN to practice are minimized or eliminated. Social implications Inter-disciplinary research, like OCN, requires a social consensus about how basic research in cognitive neuroscience can be applied to organizations. A think tank will provide opportunities for deeper engagement and co-production between academics and practitioners. Originality/value Critically exploring the potential implications of OCN for practice, by basing the discussion on a systematic review of empirical developments.

scholarly journals Renegotiating power in adult safeguarding: the role of advocacy

2017 ◽  
Vol 19 (2) ◽  
pp. 78-91 ◽  
Author(s):  
Sarah P. Lonbay ◽  
Toby Brandon
Keyword(s):  
Older People ◽  
Social Workers ◽  
Design Methodology ◽  
Content Type ◽  
North East ◽  
Critical Realist ◽  
Research Findings ◽  
Depth Interviews ◽  
Practical Implications

Purpose The increased involvement of adults at risk in the safeguarding process has become a prominent issue within English safeguarding policy. However, there is evidence to suggest that actual levels of involvement are still low. The purpose of this paper is to present findings from a PhD study in relation to the benefits of advocacy in supporting this involvement in adult safeguarding for older people. Design/methodology/approach Participants in the study included advocates and social workers who had experience of working with older people through the safeguarding process within two North East England local authorities. A critical realist approach through in-depth interviews was taken with all the participants. Findings The research findings in relation to the benefits of advocacy in supporting older people going through safeguarding processes are reported. The practical limitations and factors which help and hinder advocacy support within the process are also considered. The theoretical implications for power, empowerment, and advocacy are also explored. Research limitations/implications A key limitation of this research is that it did not include older people who had been through safeguarding amongst the participants. Practical implications Key implications for practice and policy are discussed. Originality/value The paper provides an overview and critique of empowerment in adult safeguarding and the role that advocates play in promoting this key principle.

scholarly journals Do mergers and acquisitions affect information asymmetry in the banking sector?

2020 ◽  
Vol 46 (12) ◽  
pp. 1521-1547
Author(s):  
John S. Howe ◽  
Thibaut G. Morillon
Keyword(s):  
Mergers And Acquisitions ◽  
Information Asymmetry ◽  
Design Methodology ◽  
Banking Sector ◽  
Policy Makers ◽  
Content Type ◽  
Deal Completion ◽  
Asymmetry Measures ◽  
The Impact

PurposeThis paper aims to investigate the consequences of mergers and acquisitions (M&As) on information asymmetry in the banking sector. Specifically, the authors look at whether specific firm or deal characteristic influence information asymmetry levels between insiders and investors, as well as the impact of recent regulation such as the Dodd–Frank Act.Design/methodology/approachThe authors decompose the M&A process into three periods (pre-announcement, negotiation and post-completion period) and document changes in the information asymmetry levels between insiders and investors through the M&A process. The authors capture changes in information asymmetry using six different spread-based information asymmetry measures.FindingsThe authors find evidence that information asymmetry increases following M&A announcement and decreases following deal completion. These findings are more pronounced for acquisitions involving a private target, all-cash deals and for mergers, as opposed to acquisition of assets. We find that overall, successful mergers improve the quality of the information environment, while failed deals degrade it. Additionally, the enactment of Dodd–Frank reduced the magnitude of the changes in information asymmetry during the M&A process. The results are important to regulators, policy makers and investors.Originality/valueTo authors’ knowledge, this is the first study that looks at the effect of bank M&As on information asymmetry as well as the effect of regulations on information asymmetry.

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