scholarly journals Factors affecting investors’ decision regarding investment in Islamic Sukuk

2019 ◽  
Vol 11 (1) ◽  
pp. 60-72 ◽  
Author(s):  
Andi Duqi ◽  
Hussein Al-Tamimi
Keyword(s):  
Financial Market ◽  
Design Methodology ◽  
Influencing Factor ◽  
Economic Factors ◽  
Expected Return ◽  
Content Type ◽  
Factors Affecting ◽  
Significant Difference ◽  
Religious Factor ◽  
Research Questions

Purpose The purpose of this study is to examine the perception of UAE investors regarding their investment preference of Sukuk versus conventional bonds. Design/methodology/approach A modified questionnaire was used in this study with the objective of answering the research questions and testing the developed hypothesis. The survey was conducted on a sample of investors of the UAE Dubai Financial Market, which is one of the main exchanges where Sukuk are traded. Findings The results indicate that Sukuk features (characteristics) represent the most important influencing factor in the willingness of UAE investors to invest in Islamic Sukuk, followed by the religious factor, as strongly predicted, followed by the expected return and followed by the availability of information. Finally, the results indicate that there is no significant difference in investment in Sukuk among UAE investors based on investors’ gender. Originality/value The current study is considered the first of its kind conducted on the UAE. As far as the authors know, there are no studies that focus specifically on social and economic factors that affect the propensity of investors to trade in Sukuk.

Building maps: GIS and student engagement

2018 ◽  
Vol 35 (4) ◽  
pp. 9-12
Author(s):  
Emily McGinn ◽  
Meagan Duever
Keyword(s):  
Student Engagement ◽  
Digital Humanities ◽  
Design Methodology ◽  
Course Design ◽  
Project Planning ◽  
Central Concept ◽  
Content Type ◽  
Innovative Research ◽  
Research Questions ◽  
Tools And Methods

Purpose This paper aims to detail the use of ESRs ArcMap in the undergraduate history classroom, as an example of pedagogical inquiry and as a method for integrating digital humanities (DH) tools and methods directly into humanities research and pedagogy. Design/methodology/approach This class is an example of pedagogical inquiry and a method for integrating DH tools and methods directly into humanities research and pedagogy. Findings With this approach, students see the immediate application of DH to traditional humanities objects of study and aid these in the pursuit of innovative research questions and methods. Originality/value The use of DH in traditional humanities classrooms as a central concept with experts from the libraries integrated into course design and project planning is unique and is a model that could be implemented at other institutions.

Exploring the motivations of tourism social entrepreneurs

2016 ◽  
Vol 28 (6) ◽  
pp. 1137-1154 ◽  
Author(s):  
Ziene Mottiar
Keyword(s):  
Social Entrepreneurship ◽  
Design Methodology ◽  
Local Community ◽  
Positive Impact ◽  
National Strategy ◽  
Social Entrepreneurs ◽  
Content Type ◽  
Key Informant ◽  
Research Questions ◽  
Tourism Destinations

Purpose The purpose of this paper is to examine the motivations of social entrepreneurs. It explores the case of the Gathering in Ireland in 2013, when against a backdrop of recession, the national Government encouraged individuals and communities to organize events and invite the Diaspora to visit Ireland as a way of helping the country to revitalize. Some 5,000 events took place across the country during the year, and this paper examines this in the context of social entrepreneurship. Three research questions are posed: Who were these tourism and social entrepreneurs who organized events as a result of the Gathering? What motivated them to engage in these activities? Will this social entrepreneurship activity be maintained beyond 2013 and how has it been impacted by the Gathering? Design/methodology/approach The empirical research was conducted in two counties in Ireland, Co. Kerry and Co. Westmeath. The research tools used were key informant interviews, a survey of event organizers and focus groups. Findings Key findings show that the Gathering has resulted in the emergence of new social entrepreneurs, but it has also had a positive impact on those who had run their events before, as it made them be more strategic in the way they planned and ran their event and also resulted in them thinking about these events in terms of tourists rather than just the local community. They also developed new skills which will aid their future development. It is clear that social entrepreneurs can play a fundamental role in the development of tourism destinations, and this is an important topic for researchers in tourism to be concerned about. Originality/value The originality of this paper lies in the fact that it addresses the issue of motivation of social entrepreneurs and challenges us to think more about how these types of entrepreneurs identify the problem that they will address. Furthermore, this case shows that the motivation for such action can be prompted by a national strategy, rather than as the literature heretofore represented it as an innate motivation that materialized and developed within particular individuals.

Measuring tourism success: alternative considerations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Richard Butler
Keyword(s):  
Design Methodology ◽  
National Level ◽  
Major Change ◽  
Well Being ◽  
Economic Factors ◽  
Content Type ◽  
Alternative Approach ◽  
Indicators Of Success ◽  
Local Levels ◽  
Economic Criteria

PurposeThe study aims to explore the possibility of redefining success in tourism and measuring such a phenomenon by considering alternatives to economic factors, and to identify the ways such measurement could be implemented.Design/methodology/approachThe study reviews and explains current approaches to defining and measuring success in tourism in the literature, followed by identification of alternative factors which could be measured and the implications of such a change in approach.FindingsThere has been a long-standing emphasis and priority placed on measuring tourism at the national level with a focus on economic criteria, and this has been followed at regional and local levels. The result has been that success has become equated with volume, supporting the aim of continued growth in tourism. Such an approach and attitude mitigate against achieving or moving towards sustainability, and other measures are needed to avoid problems such as overtourism.Originality/valueThere has been little discussion of moving to a wider range of indicators of success in tourism, and the previous focus has been on economic criteria and competitiveness as shown by tourist numbers. This paper presents a discussion of an alternative approach, showing that tourism stakeholders from national to local levels need to redefine success as including factors such as community and environmental well-being and focus on a wider concept of success. Using existing data and organisations would enable measuring such concepts to be done without major change or greatly increased costs to agencies.

The effect of chia (Salvia hispanic L.) flour as a substitute for fat in gluten-free bread

2019 ◽  
Vol 49 (4) ◽  
pp. 517-527 ◽  
Author(s):  
Katira da Mota Huerta ◽  
Caroline Pagnossim Boeira ◽  
Marcela Bromberger Soquetta ◽  
Jamila dos Santos Alves ◽  
Ernesto Hashime Kubota ◽  
...  
Keyword(s):  
Design Methodology ◽  
Nutritional Assessment ◽  
Sensory Properties ◽  
Gluten Free ◽  
Main Ingredient ◽  
Sensorial Analysis ◽  
Content Type ◽  
Significant Difference ◽  
Nutritional Characteristics ◽  
Sensorial Analyses

Purpose The preparation of gluten-free bread is a challenge because the gluten in wheat is the main ingredient responsible for the retention of the gases which cause the bread to rise. This paper aims to develop breads without gluten and fat, and to evaluate the effect of the use of chia (Salvia hispanic L.) flour on the physical, nutritional and sensory properties of the breads that were developed. Design/methodology/approach Three formulations were developed with different proportions of chia flour (2.5, 5 and 7.5%), fat-free. Physiochemical, sensorial analyses were performed out in three repetitions (p-value = 0.05). Findings In the nutritional assessment, the results demonstrated that 7.5% chia showed higher levels of protein (15.1%), lipid (3.43%), total fiber (7.04%) and lower levels of carbohydrates (22.49%), with significant nutrient enrichment (p-value = 0.05). The specific volume and the elevation of the dough decreased with the addition of chia flour. In the sensorial analysis, the treatments with chia flour showed no significant difference regarding flavor and texture when compared to the standard. The addition of chia improved the nutritional and sensory properties (p-value = 0.05). Originality/value The chia flour improved the nutritional characteristics of the breads, in the reduction of carbohydrate content and the increase in the content of protein, minerals and fiber. It presented good acceptability and good nutritional characteristics, providing a healthy and differentiated variation in this segment.

scholarly journals Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

2017 ◽  
Vol 25 (4) ◽  
pp. 450-460 ◽  
Author(s):  
Charl de Villiers ◽  
Pei-Chi Kelly Hsiao ◽  
Warren Maroun
Keyword(s):  
Conceptual Model ◽  
Research Agenda ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Integrated Reporting ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Prior Literature ◽  
Research Questions

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

scholarly journals Social exclusion: re-examining its conceptual relevance to tackling inequality and social injustice

2015 ◽  
Vol 35 (9/10) ◽  
pp. 600-617 ◽  
Author(s):  
Clive Sealey
Keyword(s):  
Social Justice ◽  
Social Policy ◽  
Social Exclusion ◽  
Design Methodology ◽  
Value Added ◽  
Social Injustice ◽  
Critical Approach ◽  
Content Type ◽  
It Value ◽  
Significant Difference

Purpose – The purpose of this paper is to rationalise the continued conceptual utility of social exclusion, and in so doing addresses the prevailing question of what to do with it. This is relevant from social exclusion’s declining relevance in contemporary UK social policy and academia, where its consideration as a concept to explain disadvantage is being usurped by other concepts, both old and new. Design/methodology/approach – The paper analyses criticisms of limitations of social exclusion which have typically centred on the operationalisation of the concept, but the author will argue that there are distinctive operationalisation and conceptual strengths within social exclusion which make it value-added as a concept to explain disadvantage. Specifically, there will be an analysis of both New Labour’s and the present Coalition government’s conceptualisation of the term in policy in relation to work. Findings – The analysis highlights the significant difference that a focus on processes rather than outcomes of social exclusion can make to our understanding of inequality and social injustice, and locates this difference within an argument that social exclusion’s true applied capabilities for social justice requires a shift to a conceptualisation built on the processes that cause it in the first place. Originality/value – The paper acts as a rejoinder to prevailing theoretical and political thinking of the limited and diminishing value of social exclusion for tackling disadvantage. In particular, the paper shows how social exclusion can be conceptualised to provide a critical approach to tackling inequality and social injustice, and in doing so foregrounds the truly applied capabilities of social exclusion for transforming social justice.

Earnings management and goodwill impairment

2016 ◽  
Vol 17 (1) ◽  
pp. 120-147 ◽  
Author(s):  
Giuseppe Davide Caruso ◽  
Elisa Rita Ferrari ◽  
Vincenzo Pisano
Keyword(s):  
Earnings Management ◽  
Design Methodology ◽  
Income Smoothing ◽  
Financial Accounting ◽  
Current Debate ◽  
Managerial Behavior ◽  
Content Type ◽  
Listed Firms ◽  
Goodwill Impairment ◽  
Research Questions

Purpose – The purpose of this paper is to understand whether managerial behavior in impairing goodwill arising from M & As has changed after the adoption of IAS/IFRS, searching for evidences of earnings management (EM) practices. Thus, our goal is to provide a response to the following research questions. Are goodwill impairments used by listed firms’ managers to manipulate earnings? If so, what kind of EM practice is mostly used? Design/methodology/approach – In this paper the authors tested the following hypothesis: H1. In the year of the deal’s closure and in the following four years, the management detects impairment of goodwill in difformity with the previous Italian regulations and related accounting practices. Moreover, the authors tried to determine, for each considered firms, potential symptoms of typical DEM practices widely debated in the financial accounting literature (income smoothing, income minimization, income minimization, or big bath accounting). Findings – Our analysis does not prove evidence of certain EM practices, but it highlights very clearly that, after the adoption of IAS/IFRS, managers’ behavior has deeply changed. Moreover, the analysis shows that there is no univocal choice in favor of a specific EM practice and that every firm pursues its own “strategy.” Originality/value – Considering the importance of the topic from both the perspectives of managerial (with regard to M & As valuation processes) and financial accounting (with regard to intangibles valuation fulfilled by applying the impairment test instead of the amortization), this work aims to provide a multi-dimensional contribution to the current debate.

Agent-based mechanism design – investigating bounded rationality concepts in a budgeting context

2017 ◽  
Vol 23 (1/2) ◽  
pp. 13-27 ◽  
Author(s):  
Iris Lorscheid ◽  
Matthias Meyer
Keyword(s):  
Mechanism Design ◽  
Bounded Rationality ◽  
Human Behavior ◽  
Design Methodology ◽  
Content Type ◽  
Agent Based ◽  
Decision Context ◽  
Agent Learning ◽  
Groves Mechanism ◽  
Research Questions

Purpose This study aims to demonstrate how agent-based simulation (ABS) may provide a computational testbed for mechanism design using concepts of bounded rationality (BR). ABS can be used to systematically derive and formalize different models of BR. This allows us to identify the cognitive preconditions for behavior intended by the mechanism and thereby to derive implications for the design of mechanisms. Design/methodology/approach Based on an analysis of the requirements of the decision context, the authors describe a systematic way of incorporating different BR concepts into an agent learning model. The approach is illustrated by analyzing an incentive scheme suggested for truthful reporting in budgeting contexts, which is an adapted Groves mechanism scheme. Findings The study describes systematic ways in which to derive BR agents for research questions where behavioral aspects might matter. The authors show that BR concepts may lead to other outcomes than the intended truth-inducing effect. A modification of the mechanism to more distinguishable levels of payments improves the results in terms of the intended effect. Research limitations/implications The presented BR concepts as simulated by agent models cannot model human behavior in its full complexity. The simplification of complex human behavior is a useful analytical construct for the controlled analysis of a few aspects and an understanding of the potential consequences of those aspects of human behavior for mechanism design. Originality/value The paper specifies the idea of a computational testbed for mechanism design based on BR concepts. Beyond this, a systematic and stepwise approach is shown to formalize bounded rational behavior by agents based on a requirements analysis, including benchmark models for the comparison and evaluation of BR concepts.

Organizing sports events: the promoters’ perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ana Brochado ◽  
Pedro Dionísio ◽  
Maria do Carmo Leal ◽  
Adrien Bouchet ◽  
Henrique Conceição
Keyword(s):  
Design Methodology ◽  
Stakeholder Management ◽  
Business Plan ◽  
Measurement Tool ◽  
Sports Facilities ◽  
City Image ◽  
Event Management ◽  
Content Type ◽  
Factors Affecting ◽  
Sports Events

Purpose This study aims to develop a battery of items that assess the factors affecting sports events’ success from the promoters’ perspective and a measurement tool that identifies these stakeholders’ main priorities based on the importance-performance analysis (IPA) framework. Design/methodology/approach The research was conducted using mixed methods. In the first qualitative step, sports event management’s main dimensions were identified based on the existing literature and a comprehensive battery of corresponding items were developed via content analysis of interviews with experts. The second quantitative step focused on Lisbon, the 2021 European City of Sport. Promoters of 21 different medium or large sports events (number = 41 respondents) were asked to fill out a survey ranking each dimension’s items by performance and room for improvement. The IPA’s results are presented both for the overall sample and by promoter type (i.e. events with or without sports facilities). Findings The 46 items identified fall into the following three categories: sports infrastructure, city image and hospitality and event management (i.e. pre-event, event and post-event). Pre-event includes stakeholder management, organigram and responsibilities, business plan, marketing mix, risk assessment and sponsorship management. Sponsorship management stands out among the areas considered a priority by event promotors. Originality/value This study adds to the literature by offering a comprehensive approach to assessing empirically all stages of the event management process.

A study of consumers’ pre-purchase evaluation of apparel products in Ethiopia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Berihun Bizuneh ◽  
Shalemu Sharew Hailemariam ◽  
Selam Tsegaye
Keyword(s):  
Factor Analysis ◽  
Developing Country ◽  
Social Factors ◽  
Design Methodology ◽  
Online Survey ◽  
Educational Background ◽  
Demographic Variables ◽  
Content Type ◽  
Significant Difference ◽  
Garment Fit

PurposeThe purpose of this paper is to explore pre-purchase apparel evaluation cues and examine the effect of demographic variables empirically in the context of a developing country. The initiation for the study was driven by the absence of such prior research and supplemented by the big market opportunity for clothing products in the country under investigation.Design/methodology/approachA self-administered online survey was used for data collection. Demographic questions, 23 apparel measurement items composed of 17 product-based and 6 sustainability-based items, and an open-ended question were included in the questionnaire. Factor analysis was used for dimension reduction and one-way multivariate analysis of variance (MANOVA) for hypotheses testing.FindingsGarment fit, design features, colour, fabric type and seasonality are the five important characteristics most Ethiopian consumers consider while buying apparel products. Factor analysis resulted in five important factors used for pre-purchase apparel evaluation amongst which the design and extrinsic cue is found to be the most important. Environmental factors in the apparel industry got higher emphasis than social factors. While age and educational background made differences in apparel evaluation, gender did not show a significant difference.Originality/valueThe paper provides a founding insight in exploring apparel evaluation cues by considering product- and sustainability-based cues in a developing country context. It also examines the effect of three demographic variables which are rarely studied in such combination.

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