Examining the amount of mandatory non-financial information disclosed by Spanish state-owned enterprises and its potential influential variables

2019 ◽  
Vol 27 (4) ◽  
pp. 534-555 ◽  
Author(s):  
Javier Andrades Peña ◽  
Manuel Larrán Jorge
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Financial Information ◽  
Data Sources ◽  
Web Pages ◽  
Private Companies ◽  
Content Type ◽  
Low Level ◽  
State Administration ◽  
Institutional Size

Purpose This paper aims to examine the extent of mandatory non-financial information disclosed by Spanish state-owned enterprises (SOEs) and barriers to and/or drivers of such disclosures. Design/methodology/approach To accomplish this task, three data sources were used. To study the extent of non-financial information disclosed and the influence exerted by some variables of such disclosures, the authors performed a content analysis of website disclosures of all Spanish SOEs identified by the General Intervention Board of the State Administration. Likewise, reports published by such companies on their web pages were also examined. To investigate the barriers to the disclosure of non-financial information by Spanish SOEs, the data were collected through interviews with key personnel. Findings Results showed that the disclosure of mandatory non-financial information by Spanish SOEs is lagging behind when compared to private companies. The key personnel revealed different reasons for the low level of disclosures such as the lack of an accountability awareness in Spain. The institutional size was the variable that most significantly affects the disclosure of mandatory non-financial information by Spanish SOEs. Originality/value The main contribution of this research was to examine the influence of some variables on the amount of mandatory non-financial information disclosed by Spanish SOEs. Previous studies have been focused on exploring the level of non-financial information disclosed voluntarily by these companies.

scholarly journals “Robots do not replace a nurse with a beating heart”

2019 ◽  
Vol 32 (1) ◽  
pp. 47-67 ◽  
Author(s):  
Outi Tuisku ◽  
Satu Pekkarinen ◽  
Lea Hennala ◽  
Helinä Melkas
Keyword(s):  
Content Analysis ◽  
General Public ◽  
Design Methodology ◽  
Humanoid Robot ◽  
Elderly Care ◽  
Beating Heart ◽  
Data Sources ◽  
Content Type ◽  
Care Services

Purpose The purpose of this paper is to investigate the publicity around the implementation of the Zora robot in elderly-care services in Lahti, Finland. The aim is to discover opinions concerning the use of robots in elderly care as well as the arguments and justifications behind those opinions. Zora is a humanoid robot intended to promote mobility and rehabilitation. The Lahti pilot was the first Zora pilot in Finland in public elderly-care services. It received much publicity, both regionally and nationally. Design/methodology/approach This study is based on an empirical case study on the implementation of the Zora robot in elderly-care services. The data consist of interviews with personnel who operated Zora and comments from the general public about the “Zora” robot. Two data sources were used: 107 comments were collected from online and print media, and the personnel (n=39) who worked with Zora were interviewed. The data were analysed by means of interpretative content analysis. Findings The results show that public opinion is mainly negative, but that the commentators apparently have little information about the robot and its tasks. The personnel had more positive views; they saw it as a recreational tool, not as a replacement for their own roles. Originality/value There is clearly a need for more information, for a better informed discussion on how robots can be used in elderly care and how to involve the general public in this discussion in a constructive way.

Telework amidst the COVID-19 pandemic: effects on work style reform in Japan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Masahiro Hosoda
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Document Analysis ◽  
Environmental Barriers ◽  
State Of Emergency ◽  
Content Type ◽  
Work Style ◽  
The Government ◽  
Japanese Companies ◽  
Insight Into

Purpose This study aims to examine how the COVID-19 pandemic affected telework initiatives in Japanese companies and investigate the factors that affect telework based on the technology, organization and environment (TOE) model, through the analysis of published documents. Design/methodology/approach Document analysis was adopted. Documents were collected from English news articles in the Nikkei Asian Review and Nikkei Asia which cover Japan's economy, industries and markets. The results of surveys by the Persol Research Institute and Tokyo Chamber of Commerce and Industry were also provided to discuss factors promoting and hindering telework. Content analysis was adopted to analyse the documents. Findings COVID-19 had an unavoidable impact on the implementation of telework that the government had previously failed to instigate. Japanese listed companies tend to implement telework, whereas small- and medium-sized companies are struggling. The ratio of telework has been low even after the declaration of the state of emergency because there exist organizational, technological and environmental barriers to telework in Japan. Originality/value This study contributes to discussions on work style reform by focusing on the impacts of the COVID-19 pandemic on telework. This research also gives new insight into operationalization of telework in organizations not only in Japan but also in other countries known for low rates of telework and inflexible work styles such as Korea.

Analysis of sustainability insertion in materials selection courses of engineering undergraduate programmes

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jeniffer Fonseca Zanitt ◽  
Izabela Simon Rampasso ◽  
Osvaldo Luiz Gonçalves Quelhas ◽  
Milena Pavan Serafim ◽  
Walter Leal Filho ◽  
...  
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Content Analysis ◽  
Delphi Method ◽  
Design Methodology ◽  
Sustainable Development Goals ◽  
Materials Selection ◽  
Content Type ◽  
Development Goals ◽  
The Subject

Purpose This study aims to analyse how the materials selection courses of engineering undergraduate programmes can be better aligned with the United Nations Sustainable Development Goals (SDGs). Design/methodology/approach Initially, a content analysis was performed in 39 materials selection course descriptions from 40 engineering undergraduate programmes of Brazilian higher education institutions, and subsequently, Delphi method procedures were conducted with professors that teach or have taught the course and are knowledgeable in the subject of sustainability. Findings Considering the analysed course descriptions, it was shown that most of the materials selection courses do not consider or present little emphasis on sustainability aspects. Regarding the Delphi method, eight items were evidenced to consider sustainability aspects in the analysed courses. Originality/value This study contributes to the debates about sustainability insertion in engineering undergraduate programmes. More specifically, the findings presented consolidated information that professors and coordinators can use to align materials selection courses with the SDGs better.

Organizational links and sensemaking in a medical work cooperative system

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Natália Peroni Pellin ◽  
Alex Weymer ◽  
Leila Andressa Dissenha ◽  
Márcio André Leal Bauer
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Cooperative System ◽  
Medical Work ◽  
Content Type ◽  
The World ◽  
Work Cooperative ◽  
Object Organization ◽  
Constituent Elements ◽  
The Relationship

PurposeThe aim of this article was to analyze how the presence of the elements that constitute organizational links are related to sensemaking in a cooperative system of medical work.Design/methodology/approachA content analysis was conducted following interviews with the managers of the cooperative, which is a member of the Brazilian cooperative system and one of the largest in the world. This analysis enabled the systematization of the categories that were identified through the coding of responses, aided by Atlas.ti 8.0 software.FindingsAfter the analysis, it was possible to resize the constitutive elements identified in the specialized literature into three categories: identification, cooperation and recognition. The proposed resizing does not preclude the presence of the constitutive elements identified in the analysis, but it evidences the presence of these elements in a contextualized manner, suggesting a model of an organic organizational link that is dependent on the relationship between subject–object (organization), in which the different perceptions of meanings affect identification, and this can strengthen or weaken the link in a constant process of resignification.Originality/valueWith regard to its theoretical relevance, the work helps to bring concepts related to organizational links and sensemaking closer together as a process in the realm of intersubjectivity. This provides evidence of the presence of constituent elements of ties in a contextualized manner, demonstrating that the interpretation of managers aids sensemaking in a process of circularity and resignification.

scholarly journals Utilisation of zakāh and waqf fund in micro-takāful models in Malaysia: an exploratory study

2017 ◽  
Vol 9 (1) ◽  
pp. 100-105
Author(s):  
Said Adekunle Mikail ◽  
Muhammad Ali Jinnah Ahmad ◽  
Salami Saheed Adekunle
Keyword(s):  
Content Analysis ◽  
Low Income ◽  
Exploratory Study ◽  
Design Methodology ◽  
Secondary Data ◽  
Primary Data ◽  
Content Type ◽  
External Resources ◽  
Economic Support ◽  
Form Part

Purpose This paper aims to investigate the utilisation of both zakāh and waqf fund as external resources to ensure micro-takāful services are delivered to underserved communities in an effective and sustainable manner. It also addresses Sharīʿah issues related to the zakāh- and waqf-based model. Design/methodology/approach The study is a qualitative-based research. It uses both focus group and content analysis approach to gather primary data and identify and interpret relevant secondary data and Sharīʿah concepts in developing the zakāh- and waqf-based micro-takāful model. Findings It is discovered throughout the investigation of attributes of beneficiaries of zakāh and waqf institutions as well as micro-takāful scheme that all share commonalities in terms of social securities and socio-economic support to low-income households in societies. The study also finds that the disintegration of zakāh and waqf which form part of the Islamic ecosystem from the micro-takāful model makes it less effective and sustainable. Originality/value This study appears as a primitive attempt to discuss and develop a zakāh and waqf-based micro-takāful model with reference to Malaysian jurisdiction.

What challenges and opportunities will lead to success?

2018 ◽  
Vol 10 (6) ◽  
pp. 631-634 ◽  
Author(s):  
Jorge Costa ◽  
Mónica Montenegro ◽  
João Gomes
Keyword(s):  
International Economic ◽  
Developing Countries ◽  
Content Analysis ◽  
Design Methodology ◽  
Theme Issue ◽  
Content Type ◽  
Income Sources ◽  
Tourist Flows ◽  
Challenges And Opportunities ◽  
Shed Light

Purpose This paper aims to introduce the papers in this issue and explain the pertinence of the strategic question. Design/methodology/approach A brief context for the strategic question is provided, as well as the issue alignment and a content analysis of the papers selected. Findings From the analysis of the papers selected for this theme issue, it becomes clear that tourism has become one of the major players in international economic, social and technological sectors, while representing one of the main income sources for developed and developing countries. Originality/value The papers selected for this issue shed light on an important problem: increasing tourist flows and overtourism at some world top destinations.

Main challenges, trends and opportunities for wine tourism in Portugal

2018 ◽  
Vol 10 (6) ◽  
pp. 680-687 ◽  
Author(s):  
Paulo Ramos ◽  
Vasco Ribeiro Santos ◽  
Nuno Almeida
Keyword(s):  
Content Analysis ◽  
Literature Review ◽  
Design Methodology ◽  
Tourism Industry ◽  
Content Type ◽  
Wine Tourism ◽  
Future Action ◽  
Ongoing Work ◽  
Key Points ◽  
Practical Recommendations

Purpose This paper aims to define the boundaries of wine tourism to identify the main challenges, trends and opportunities of wine tourism in Portugal, providing some critical recommendations for those operating in this sector. Design/methodology/approach The paper draws on a literature review and content analysis of prior and ongoing work. Findings The main challenges, trends and opportunities for the wine tourism industry in Portugal are identified, as well as suggestions and practical recommendations/contributions for managers, stakeholders, players and marketers. The paper concludes with some key points that could form the basis of a strategic agenda for future action. Originality/value Based on the reviewed literature, some benchmarks for the wine tourism industry in Portugal were developed.

Does KFC sell rat? Analysis of tweets in the wake of a rumor outbreak

2017 ◽  
Vol 69 (6) ◽  
pp. 660-673 ◽  
Author(s):  
Anjan Pal ◽  
Alton Y.K. Chua ◽  
Dion Hoe-Lian Goh
Keyword(s):  
Social Media ◽  
Content Analysis ◽  
Food Chain ◽  
Fast Food ◽  
Design Methodology ◽  
Social Ties ◽  
High Volume ◽  
Content Type ◽  
Personal Involvement ◽  
The Social

Purpose In the wake of a rumor outbreak, individuals exchange three types of messages: rumor messages, counter-rumor messages, and uncertainty-expressing messages. However, the properties of the three types of messages are relatively unknown particularly in the social media context. Hence, the purpose of this paper is to examine these three types of messages posted on social media in the wake of a rumor outbreak. Design/methodology/approach Data included tweets posted after the outbreak of a rumor that wrongly accused the fast food chain Kentucky Fried Chicken (KFC) for selling rats instead of chicken. Using a deductive approach, codes were derived via content analysis on the tweets. Volume and exposure of tweets were also examined. Findings Counter-rumor tweets (52 percent) outnumbered rumors tweets (32 percent) and uncertainty-expressing tweets (16 percent). Emotions and personal involvement were abundant in rumor tweets. Expressions of credence and references to URLs were high in counter-rumor tweets. Social ties were found widely in uncertainty-expressing tweets. The high volume and exposure of counter-rumor tweets compared with those of either rumor tweets or uncertainty-expressing tweets highlight the potential of counter-rumors to mitigate rumors. Originality/value This research ventures into a relatively unexplored territory by concurrently examining rumor messages, counter-rumor messages and uncertainty-expressing messages in the wake of a rumor outbreak. It reveals that counter-rumor messages have the potential to mitigate rumors on social media.

NGOs management: a roadmap to effective practices

2018 ◽  
Vol 9 (4) ◽  
pp. 372-387 ◽  
Author(s):  
Mohammed Aboramadan
Keyword(s):  
Conceptual Framework ◽  
Design Methodology ◽  
Private Companies ◽  
Policy Makers ◽  
Business World ◽  
Content Type ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
One Year ◽  
Management Functions

Purpose From one year to another, more researchers join in the ever-growing field of interest of non-governmental organizations (NGOs). Nevertheless, the literature on NGOs management is not as rich as what has been developed for private companies and bodies in the business world. The purpose of this paper is to propose a framework for managing NGOs effectively. Design/methodology/approach Reviewing the literature on NGOs management from different areas, the paper proposes a conceptual framework. Findings The paper provides a conceptual framework on how different management functions are involved in a mutual framework for managing NGOs. Research limitations/implications The author needs to empirically test the suggested framework using qualitative and qualitative techniques. Originality/value The author’s perspective on NGOs management is a subject of great interest for different NGOs stakeholders including: donors, communities, volunteers, managers and policy-makers.

scholarly journals Chinese fintech companies and their “going out” strategies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alice Siqi Han
Keyword(s):  
Economic History ◽  
Design Methodology ◽  
Regulatory Regime ◽  
Chinese Government ◽  
Rapid Rise ◽  
Private Companies ◽  
Content Type ◽  
The Past ◽  
Digital Payments ◽  
Developed Nations

PurposeThis paper outlines the rapid rise of China's fintech companies over the past decade with a focus on their globalization strategies as they enter their next phase of development.Design/methodology/approachThe author examines China's current and prospective influence on global financial digitization trends, and assesses both domestic and foreign opportunities and challenges confronted by China's fintech firms as they look to expand abroad.FindingsThe Chinese government is experimenting with a radically new fintech system and a regulatory regime in response to it. Chinese ambitions to expand fintech influence through private companies and the state-led “digital RMB” (e-CNY) will likely provoke a wave of “digital protectionism” among developed nations to protect internal digital payments.Originality/valueThis paper is an original economic history research on China's fintech industry.

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