TANGIBLE AND INTANGIBLE FACTORS INCORPORATED FOR INFRASTRUCTURE ASSET VALUATION

2021 ◽  
Vol 19 (17) ◽  
Author(s):  
Nur Farah Hanna Mohd Rohaizad ◽  
Ezdihar Hamzah ◽  
Hariati Abdullah Hashim ◽  
Azizah Ismail
Keyword(s):  
Review Of Literature ◽  
Asset Valuation ◽  
Business Growth ◽  
Valuation Method ◽  
Body Of Knowledge ◽  
Research Findings ◽  
Real Practice ◽  
Depth Interviews ◽  
High Building ◽  
Insight Into

Infrastructure asset requires high building capacity for its operations. Its functions are also linked to other infrastructures. In this light, an asset’s uniqueness in its design, operations, stakeholders’ interest, and business growth affects its overall value. Therefore, valuation is a critical component of infrastructure assets. This is because specific components incorporate the approaches for valuing assets. This paper highlights the valuation method for infrastructure assets and identifies the tangible and intangible perspectives incorporated in infrastructure asset valuation. Thus, each tangible and intangible perspective were investigated and critically detailed in this paper. Identifying the tangible and intangible components in an asset is essential because it will affect the valuation methods that will be used to value the asset. Then, it will also be affected on the final value of the asset. The research findings are derived from a critical review of literature on tangible and intangible assets. This study adopted the qualitative approach, where a series of in-depth interviews were conducted with experts to get an insight into how these tangible and intangible perspectives influence asset valuation. This paper will enrich the current body of knowledge and benefit practitioners who could apply the study’s output to real practice.

scholarly journals Fair Value Accounting on the Housing Crisis

2016 ◽  
Vol 2 (3) ◽  
pp. 1
Author(s):  
Phillip Neely Jr ◽  
Ray Muhammad
Keyword(s):  
Fair Value ◽  
Housing Crisis ◽  
Asset Valuation ◽  
Fair Value Accounting ◽  
Effect Analysis ◽  
Holding Companies ◽  
Historical Cost ◽  
Valuation Method ◽  
Alternate Model ◽  
Research Findings

The circumstances which led to the development of each of these methods of accounting will be examined to better understand the context in which each technique was to be incorporated and its effect. Analysis will be performed on whether the use of these accounting practices changed since their inception and if so, for what purpose. The researcher will discuss how and if these accounting procedures become instrumental in relation to the valuation of housing assets, particularly in America. As a result of the financial crisis, some experts have expressed the opinion that Fair Value Accounting as opposed to the historical cost approach exacerbated the housing crisis while others have developed opinions that Fair Value Accounting had no negative affect on the crisis and in fact allowed for greater transparency in disclosure. The finding will analyze the effect of Fair Value Accounting on the housing crisis and whether the historical cost valuation method would be more effective and less subject to risk in home asset valuation by bank holding companies. Research findings will determine which method is most effective and whether an alternate model of valuation would provide a more reliable accounting practice for the housing market.

scholarly journals Alternative dispute resolution in Palestine: the myth and dilemma of construction mediation

2016 ◽  
Vol 8 (3) ◽  
pp. 269-286 ◽  
Author(s):  
Haytham Besaiso ◽  
Peter Fenn ◽  
Margaret Emsley
Keyword(s):  
Dispute Resolution ◽  
Construction Industry ◽  
Alternative Dispute Resolution ◽  
Design Methodology ◽  
Content Type ◽  
The Social ◽  
Research Findings ◽  
Legal Contexts ◽  
Depth Interviews ◽  
Insight Into

Purpose This paper aims to investigate the use of alternative dispute resolution (ADR) techniques in the Palestinian construction industry. It also seeks to identify some of the drivers and barriers to the greater use of particular ADR techniques. Design/methodology/approach In this study, 12 semi-structured in-depth interviews were conducted with senior ADR practitioners comprising nine construction professionals, two eminent lawyers and a retired judge. Findings This research has explored the practices of mediation, adjudication and expert evaluation in the Palestinian construction industry and has identified deficiencies in implementation and the roles that the cultural and legal contexts play in this. The research findings cast some doubt on the results of previous studies asserting the widespread use of construction mediation. Originality/value This paper contributes to knowledge by bringing new insight into the practice of particular ADR techniques in the Palestinian construction industry and in identifying challenges to the more widespread adoption of these ADR techniques. This paper exposes the myth of the popularity of construction mediation and the dilemma to the use of mediation brought by the social construction and conceptualisation of the mediator’s role.

IC & OI The impact of intellectual capital on organizational innovation

2020 ◽  
Vol 6 (7) ◽  
pp. 1257-1265
Author(s):  
Fouad El-Gamal
Keyword(s):  
Intellectual Capital ◽  
Middle Managers ◽  
Organizational Innovation ◽  
Sustainable Competitive Advantage ◽  
Dominant Dimension ◽  
Structural Capital ◽  
Corporate Innovation ◽  
Research Findings ◽  
The Impact ◽  
Depth Interviews

Intellectual capital can generate value for organizations and improve organizational innovation. This study aims to investigate the effects of intellectual capital on corporate innovation. Mixed research methodology approach has been used by combining both qualitative and quantitative analysis to explore and empirical examine the research model. The targeted population of interest is the licensed pharmaceutical manufactures, 90 organizations in the Egyptian pharmaceutical industry throughout its three main sectors (11 public, 70 local private and 9 MNCs). Statistical analyses are employed based on the questionnaires gathered from 39 pharmaceutical manufactures’ companies (44% response rate). In addition, sixty-three “63” in depth interviews have been conducted with both top and middle managers. The research findings indicate that all dimensions of intellectual capital (human, structural, and relational capital) have positive significant effects on organizational innovation of pharmaceutical manufactures’ companies. The study clarifies that the most dominant dimension is structural capital, which provides the largest and strongest support to pharmaceutical manufactures’ companies. The deep realization of the importance intellectual capital and its impact on innovation helps leaders to adopt accurate system to run organizational innovation in a better way, which lead to sustainable competitive advantage for organizations.

Do we form or deform? Qualitative Investigation in Public Hospitals of Madrid

2019 ◽  
Author(s):  
María Jesús Gómez Camuñas ◽  
Purificación González Villanueva
Keyword(s):  
Participant Observation ◽  
Scientific Evidence ◽  
Theory And Practice ◽  
Public Hospitals ◽  
The Other ◽  
The Novel ◽  
Business Growth ◽  
Small Hospital ◽  
Student Learn ◽  
Depth Interviews

<div><i>Background</i>: the creative capacities and the knowledge of the employees are components of the intellectual capital of the company; hence, their training is a key activity to achieve the objectives and business growth. <i>Objective</i>: To understand the meaning of learning in the hospital from the experiences of its participants through the inquiry of meanings. <i>Method</i>: Qualitative design with an ethnographic approach, which forms part of a wider research, on organizational culture; carried out mainly in 2 public hospitals of the Community of Madrid. The data has been collected for thirteen months. A total of 23 in-depth interviews and 69 field sessions have been conducted through the participant observation technique. <i>Results</i>: the worker and the student learn from what they see and hear. The great hospital offers an unregulated education, dependent on the professional, emphasizing that they learn everything. Some transmit the best and others, even the humiliating ones, use them for dirty jobs, focusing on the task and nullifying the possibility of thinking. They show a reluctant attitude to teach the newcomer, even if they do, they do not have to oppose their practice. In short, a learning in the variability, which produces a rupture between theory and practice; staying with what most convinces them, including negligence, which affects the patient's safety. In the small hospital, it is a teaching based on a practice based on scientific evidence and personalized attention, on knowing the other. Clearly taught from the reception, to treat with caring patience and co-responsibility in the care. The protagonists of both scenarios agree that teaching and helping new people establish lasting and important personal relationships to feel happy and want to be in that service or hospital. <i>Conclusion</i>: There are substantial differences related to the size of the center, as to what and how the student and the novel professional are formed. At the same time that the meaning of value that these health organizations transmit to their workers is inferred through the training, one orienting to the task and the other to the person, either patient, professional or pupil and therefore seeking the common benefit.</div>

Young Adults’ Contextualization of Environmental and Sustainability Issues: A Critical Issue for Environmental Education Intervention

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Anthony KOLA-OLUSANYA
Keyword(s):  
Young Adults ◽  
Environmental Education ◽  
Lived Experiences ◽  
Critical Issue ◽  
Decision Makers ◽  
Research Approach ◽  
Face To Face ◽  
Research Questions ◽  
Depth Interviews ◽  
Insight Into

As soon as decision makers are expected to make differences towards sustainable future, young adults’ ability to make informed and sound decisions is considered essential towards securing our planet. This study provides an insight into young adults’ knowledge of key environment and sustainability issues. To answer the key research questions, data were obtained using a qualitative phenomenographic research approach and collected through 18 face-to-face in-depth interviews with research participants. The findings of this study suggest that young adults lived experiences that play a huge role in their level of awareness of topical environmental and sustainability issues critical to humanity’s future on earth. 

Social Networks and Business Performance of Igbo Migrant Traders in Ibadan, South-West Nigeria

2014 ◽  
Vol 12 (2) ◽  
Author(s):  
Deborah O. Obor ◽  
Emeka E. Okafor
Keyword(s):  
Social Support ◽  
Social Networks ◽  
Social Network ◽  
Social Exchange ◽  
Business Performance ◽  
Exploratory Research ◽  
Business Growth ◽  
South West ◽  
Key Informant ◽  
Depth Interviews

This study focused on social networks and business performance among Igbo businessmen in Ibadan, South-west Nigeria through the exploratory research design. Social exchange, social network and social capital theories were employed as theoretical framework. Twenty-six in-depth interviews, key informant interviews and case studies were conducted with purposively selected respondents in four business locations in Ibadan. The results showed that among the factors that facilitated migration of the Igbo to Ibadan were their interest to learn a trade, their inability to attain higher education, and having a relative in Ibadan. The types of social networks available showed that social network was not location bound, as all the respondents belonged to town progressive unions and mutual benefits/cooperative associations. Social networks played vital roles in business performance, including social support, access to loan, business growth and expansion. The main challenges to maintaining adequate social network in business were distrust, envy, unbridled competition, dishonesty and inability to keep terms of agreement. The study concludes that social networks have positively influenced the business performance of migrant Igbo in Ibadan. There is need for the Igbo to strengthen their social networks through honesty, forthrightness, and transparency in all their dealings.

The practice of envelope journalism in the Republic of the Congo

2021 ◽  
Vol 42 (1) ◽  
pp. 111-126
Author(s):  
Cleves Nkie Mongo
Keyword(s):  
Journalism Ethics ◽  
Financial Situation ◽  
Financial Difficulties ◽  
News Organizations ◽  
Republic Of The Congo ◽  
The Republic ◽  
Congo Brazzaville ◽  
Depth Interviews ◽  
Insight Into

This article provides insight into the “brown envelope journalism” in the Republic of the Congo (Brazzaville). Through in-depth interviews with journalists from four major Congolese news outlets, this research reveals how financial difficulties result in reporters justifying their violations of journalism ethics and standards. While two news outlets accept bribes to compensate for their precarious financial situation, two other news organizations pretend that they oppose envelope journalism although this research shows that their reporters also secretly accept bribes.

scholarly journals Armed, Prohibited and Violent at Home: Implementation and Enforcement of Restrictions on Gun Possession by Domestic Violence Offenders in Four U.S. Localities

2021 ◽  
Author(s):  
Shannon Frattaroli ◽  
April M. Zeoli ◽  
Daniel W. Webster
Keyword(s):  
Domestic Violence ◽  
Violence Prevention ◽  
Intimate Partner Homicide ◽  
State Laws ◽  
Protective Orders ◽  
Implementation Models ◽  
Domestic Violence Prevention ◽  
Depth Interviews ◽  
Insight Into

AbstractFirearms increase the risk of lethality in violent intimate relationships. Policies that restrict access to firearms by respondents to civil domestic violence protective orders (DVROs) are associated with reductions in intimate partner homicide, yet there is scant literature about how such prohibitions are implemented. We document how four localities are implementing gun possession prohibitions that result from civil and criminal restraining orders and domestic violence misdemeanor convictions; and assess the findings in the context of Kingdon’s agenda setting framework. We identified four jurisdictions where gun dispossession of prohibited domestic violence offenders was underway and collected data through in-depth interviews, site visits, and documents. We coded the data, identified explanatory themes, and compared the findings to Kingdon’s framework. The four jurisdictions have policies ranging from no state laws restricting domestic violence offenders’ access to guns to comprehensive state laws. We describe implementation initiatives to dispossess prohibited people of their guns in the four jurisdictions, two distinct implementation models through which gun dispossession occurs, and an expanded application of Kingdon’s model. In each jurisdiction, we identified one or more individuals who championed implementation. Policies that prohibit domestic violence offenders from possessing guns are promising, and possible in diverse settings and jurisdictions. Here we provide insight into implementation efforts in four jurisdictions, emphasize the role of individuals in prioritizing implementation, and highlight the potential to realize these restrictions across states with different laws. Focusing on implementation is a much-needed paradigm shift that complements the traditional focus on passing domestic violence prevention laws.

scholarly journals Combining Multiple Organizational-level Databases: An Empirical Evaluation of Different Matching Methods

2021 ◽  
pp. 004912412098618
Author(s):  
Tim de Leeuw ◽  
Steffen Keijl
Keyword(s):  
Empirical Evaluation ◽  
Organizational Level ◽  
Random Errors ◽  
Data Set ◽  
Future Studies ◽  
Matching Methods ◽  
Matching Process ◽  
Significant Relationships ◽  
Research Findings ◽  
Insight Into

Although multiple organizational-level databases are frequently combined into one data set, there is no overview of the matching methods (MMs) that are utilized because the vast majority of studies does not report how this was done. Furthermore, it is unclear what the differences are between the utilized methods, and it is unclear whether research findings might be influenced by the utilized method. This article describes four commonly used methods for matching databases and potential issues. An empirical comparison of those methods used to combine regularly used organizational-level databases reveals large differences in the number of observations obtained. Furthermore, empirical analyses of these different methods reveal that several of them produce both systematic and random errors. These errors can result in erroneous estimations of regression coefficients in terms of direction and/or size as well as an issue where truly significant relationships might be found to be insignificant. This shows that research findings can be influenced by the MM used, which would argue in favor of the establishment of a preferred method as well as more transparency on the utilized method in future studies. This article provides insight into the matching process and methods, suggests a preferred method, and should aid researchers, reviewers, and editors with both combining multiple databases and describing and assessing them.

The aftermath of COVID-19 pandemic period: barriers in implementation of social distancing at workplace

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kashif Abbass ◽  
Abdul Aziz Khan Niazi ◽  
Tehmina Fiaz Qazi ◽  
Abdul Basit ◽  
Huaming Song
Keyword(s):  
Health Workers ◽  
Matrix Multiplication ◽  
Review Of Literature ◽  
Interpretive Structural Modeling ◽  
Content Type ◽  
Social Distancing ◽  
Employees With Disabilities ◽  
Data Collection And Analysis ◽  
Research Findings ◽  
Practical Implications

PurposeThe study aims to investigate the barriers in implementing social distancing at the workplace as an aftermath of the COVID-19 pandemic period.Design/methodology/approachStudy design consists of a review of literature, data collection and analysis. It encompasses identification, verification and analysis of the relationships among the barriers. Data have been collected from a panel of experts on matrix-type questionnaires from workplaces. Interpretive structural modeling (ISM) augmented with “Matrice d' Impacts Croise's Multiplication Appliquée a UN Classement (Cross Impact Matrix Multiplication Applied to Classification)” (MICMAC) for structural analysis.FindingsThe literature has identified twenty major barriers to implementing social distancing at the workplace. The research findings reveal/show that the barrier “matter of disrespect” occupies the bottom level in the ISM model. Therefore, it is the most critical barrier; whereas, employees with disabilities and “herding culture” are crucial as they occupy the next lowest level, therefore, are crucial. Moreover, there are ten barriers positioned in the middle of the model having moderate-severe effects, and seven falls on the top level of the model having relatively less severe effects. Results of MICMAC affirm and avow the results of ISM.Research limitations/implicationsThe study will have profound theoretical and practical implications for stakeholders since it provides lot of new useful and valuable information, gives relational insights and determines priorities subject to usual limitations of survey research.Originality/valueIt is an original attempt to make some sense of practicability of social distancing for stakeholders including policymakers, frontline health workers and public at large.

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