20348 research outputs found
Sort by
CORPORATE GOVERNANCE AND ESG PRACTICES IN EMERGING ECONOMIES: EVIDENCE FROM ENERGY INDUSTRY
ABSTRACTThis study examines the impact of corporate governance variables on the ESG practices of energy firms from emerging economies. The study employs a sample of energy listed companies from Brasil, Russia, India, China and South Africa (BRICS) to examine the relationship between corporate governance and the extent of ESG disclosure, ESG assurance and ESG assurance quality. All data for the study relating to corporate board characteristics, audit committee charachteristics, ownership structure, ESG disclosure, ESG assurance and ESG assurance quality were extracted from the Bloomberg database, annual reports and companies website over a period of fourteen years from (2010 to 2023). The first chapter investigate the impact of a set of CG variables that comprises board attirbutes, ownership structure and audit committee characteristics on the level of ESG disclosure while controlling for firm level charachteristics. The study utilised a sample of 1750 firm-year observations across five emerging BRICS economies over a period of fourteen years. The study finds positive and statistically significant relationship between board size, board independence, board gender diversity, foreign ownership, audit committee accounting and finance expertise, managerial ownership, audit committee meetings and frequency of board meetings with the level of ESG disclosure. Similarly, the finding indicates negative but insignificant relationship between audit committee size, institutional ownership, block holder ownership and the extent of ESG disclosure. The second empirical study examines the impact of corporate governance variables on ESG assurance, a topic that has attract attention in both literature and practice in recent years due to unregulated and voluntary nature of sustainability practice. The empirical findings from understudied and overlooked context characterised by paucity of empirical studies document that board independence, board gender diversity, foreign ownership, managerial ownership, block holder ownership, audit committee independence, audit committee accounting and finance expertise and frequency of board meetings have positive and significant relationship with the decision to obtain third-party ESG assurance. However, the study finds insignificant relationship between institutional ownership, audit committee size and audit committee meetings with the decision to obtain third-party ESG assurance.Due to the symbolic use of assurance practices, the final chapter empirically examine the impact of corporate governance variables on the ESG assurance quality. The quality of sustainability assurance reports has been a nascent but topical area in accounting and sustainability literature. The results show there is room for improvement regarding ESG assurance quality and provide empirical evidence of positive and statistically significant effect of board independence, board gender diversity, audit committee size, board meetings, managerial ownership, and audit committee accounting and finance expertise on the ESG assurance quality. However, the results indicate board size, foreign ownership and block holder ownership significantly impact ESGAQ negatively. The results of the study are robust to alternative measures, estimation methods, potential endogeneity problems such as sample selection bias, reverse causality/simultaneity, and unobserved heterogeneity. The findings of the thesis have important implications for the management, board of directors, investors and other stakeholders, standard setters, regulators, analysts, assurance providers and policy makers
Dancing with Douyin: An Exploration of Content Marketing in Douyin’s Fashion Community.
Over the past six years, Douyin has become one of China’s most popular social media platforms (Zheng, 2023) yet academic work on it is still in its relative infancy. Many fashion brands have started marketing on Douyin, but there is a gap in knowledge on the extent to which traditional content marketing strategies are effective on this platform, not least given its unique content recommendation system (Su & Valdovinos Kaye, 2023). Previous research on content marketing has also lacked a focus on communication effects and customer perspectives. This thesis makes a contribution to the development of content marketing theory for Douyin by examining communication effects and customer motivations and, in the process, develops a new fashion brand content marketing model for Douyin. Using agenda-setting theory, it examines the impact of community content on customer engagement behaviour (CEB) to establish content marketing effectiveness. Thereafter, it employs uses and gratifications theory (Katz et al., 1973) to analyse the relationship between different levels of CEB and customer needs in the selected community. Finally, it develops a content marketing model for fashion brands on Douyin. The research contributes to the body of work on content marketing by developing its explanatory features in relation to Douyin as follows. First, the application of agenda-setting and uses and gratifications theories from communication scholarship confirms the effectiveness of content marketing and demonstrates the influence of community content perceptions on CEB. The research finds that different motivations drive different levels of CEB, and branded content can significantly influence user perceptions and brand engagement. Second, the research refines the brand content marketing strategy of De Plessis (2015) to establish the Douyin Content Marketing Loop Model (DCMLM) more precisely suited to Douyin’s fashion community. Third, in relation to commercial practice on Douyin, the research puts forward three models to assist fashion brands in: understanding Douyin’s characteristics as a content marketing platform; devising content strategies for different marketing objectives; and comprehending a holistic content marketing process within the Douyin fashion community.The research employs a mixed-method approach, including netnography and an online survey. The netnographic work includes generating observational data (popular video content and field notes) and conducting interviews with 12 Douyin content creation experts and 12 fashion community users. Qualitative data generated was analysed using a netnography-based method (Kozinets, 2019). Online survey data consisted of 607 questionnaire responses from community users and was analysed using partial least squares structural equation modelling (PLS-SEM). Keywords: Douyin, Content Marketing, Agenda Setting, Uses and Gratifications, Customer Engagemen
Design, Modeling, and Optimization of Hydraulically Powered Double-Joint Soft Robotic Fish
This article explores a hydraulically powered double-joint soft robotic fish called HyperTuna and a set of locomotion optimization methods. HyperTuna has an innovative, highly efficient actuation structure that includes a four-cylinder piston pump and a double-joint soft actuator with self-sensing. We conducted deformation analysis on the actuator and established a finite element model to predict its performance. A closed-loop strategy combining a central pattern generator controller and a proportional–integral–derivative controller was developed to control the swimming posture accurately. Next, a dynamic model for the robotic fish was established considering the soft actuator, and the model parameters were identified via data-driven methods. Then, a particle swarm optimization algorithm was adopted to optimize the control parameters and improve the locomotion performance. Experimental results showed that the maximum speed increased by 3.6% and the cost of transport (COT) decreased by up to 13.9% at 0.4 m/s after optimization. The proposed robotic fish achieved a maximum speed of 1.12 BL/s and a minimum COT of 12.1 J/(kg·m), which are outstanding relative to those of similar soft robotic fish. Finally, HyperTuna completed turning and diving–floating movements and long-distance continuous swimming in open water, which confirmed its potential for practical application
Sustainable Asphalt Mixtures Comprising Steel Slag Filler and SBS-Modified Binder: An Experimental Investigation
Utilizing steel slag powder as a mineral filler in asphalt concrete mixtures has garnered increasing attention due to its attractive benefits in both sustainability and material properties. The paper aims to critically evaluate the replacement of mineral filler with steel slag to produce a sustainable mixture. The replacement was made at 3 varied contents, i.e., 0%, 50%, and 100%, and meanwhile working together with a modified asphalt binder using 4% styrene-butadiene-styrene polymer. All designed mixtures were tested for volumetric properties and Marshall stability; an indirect tensile test was performed to determine the moisture susceptibility of all the mixtures of optimized binder content. At last, Scanning Electron Microscopy (SEM) and Energy Dispersive X-ray (EDX) analyses were performed to examine the crystal structure, microscopic attributes, and chemical composition of the steel slag particles and the limestone dust and compare their differences. The study showed that steel slag used for mineral filler can significantly enhance Marshall properties and moisture susceptibility of asphalt mixtures. Working together with the SBS-modified binder, the positive effect was further pronounced. SEM analysis revealed that steel slag has a rough, angular surface texture with a high porosity and specific surface area. EDX analysis confirmed the pozzolanic composition of steel slag
Validity and Inter‐Device Reliability of an Artificial Intelligence App for Real‐Time Assessment of 505 Change of Direction Tests
The present study aimed to explore the validity and inter‐device reliability of a novel artificial intelligence app (Asstrapp) for real‐time measurement of the traditional (tra505) and modified‐505 (mod505) change of direction (COD) tests. Twenty‐five male Sports Science students (age, 23.5 ± 3.27 years; body height, 178 ± 9.76 cm; body mass, 79.4 ± 14.7 kg) completed 12 trials each, consisting of six tra505 and six mod505 trials. Completion times were simultaneously recorded via single‐beam electronic timing gates (ETG) and two different iPhones (APP1 and APP2). In total 300 trials were collected across the two tests, using all three devices, to establish the reliability and validity of the app. The coefficient of variation indicated a similar level of dispersion between the ETG (≤ 2.73%), APP1 (≤ 2.39%) and APP2 (≤ 2.52%). Intraclass correlation coefficients (ICC) revealed excellent reliability among the three timing devices (ICC ≥ 0.99) and Asstrapp relative reliability was excellent for both APP1 (ICC ≥ 0.91) and APP2 (ICC ≥ 0.91). There was a practically perfect correlation and agreement between ETG and Asstrapp (APP1: r = 0.97; APP2: r = 0.97) for both COD tests. However, small but significant differences were found between smartphones and ETG for tra505 (ES ≤ 0.33; p < 0.05). Collectively, these findings support the use of Asstrapp for real‐time assessment of both 505 COD tests
Royal College of Paediatrics and Child Health evidence submission to the Children's Wellbeing and Schools Committee
Simulation-Based Design of a Cam-Driven Hydraulic Prosthetic Ankle
Background/Objectives: A cam-driven hydraulic prosthetic ankle was designed to overcome the weaknesses of commercial prostheses and research prototypes, which largely fail to mimic the energy-recycling behaviour of an intact ankle, resulting in poor walking performance for lower-limb prosthesis users. Methods: This novel device exploits miniature hydraulics to capture the negative work performed during stance, prior to push-off, in a hydraulic accumulator, and return positive work during push-off for forward body propulsion. Two cams are used to replicate intact ankle torque profiles based on experimental data. The design process for the new prosthesis used a design programme, implemented in MATLAB, based on a simulation of the main components of the prosthetic ankle. Results: In this paper, we present the design programme and explain how it is used to determine the cam profiles required to replicate intact ankle torque, as well as to size the cam follower return springs. Moreover, a constraint-based preliminary design investigation is described, which was conducted to size other key components affecting the device’s size, performance, and energy efficiency. Finally, the feasible design alternatives are compared in terms of their energy losses to determine the best design with regard to minimising both energy losses and device size. Conclusions: Such a design approach not only documents the design of a particular novel prosthetic ankle, but can also provide a systematic framework for decomposing complex design challenges into a series of sub-problems, providing a more effective alternative to heuristic approaches in prosthetic design
An Assessment Of Food Safety Culture At Five Ethnic Group Restaurants In Dubai.
Recent studies suggest that a deeper understanding of food safety culture within organizations is necessary for ensuring food safety. During the food inspection program, the Dubai Municipality Food Safety Department identified two categories of restaurants, with one responding to inspectors' food safety concerns while the other did not. The analysis of the data on food safety noncompliance from the Dubai Municipality's smart system revealed that the knowledge and attitude of food handlers play a significant role in food safety infractions. Moreover, the majority of these infractions are associated with specific food establishments and ethnic groups, including Pakistan, India, the Philippines, Arabs, and international. The purpose of this research was to determine how food safety culture influences food safety compliance in various ethnic groups (Indian, Pakistani, Philippine, Arab, and international). Five factors, including financial inadequacy, management’s commitment, food safety risk perception, management and co-worker support, and knowledge and trust in the food safety management system in different cuisines, were perceived differently by food handlers. Thirty food handlers from various ethnic groups of restaurants were randomly selected. This research employs a qualitative research strategy, and the primary instrument was semi-structured interviews with ten food handlers from Indian cuisine, eight from Pakistani cuisine, and four from the Philippines, Arabic, and international cuisines, respectively. An analysis of the food safety cultures of Indian, Pakistani, Philippine, Arabic, and international cuisines revealed that international and Arabic cuisines have financial adequacy to manage food safety, while Indian, Pakistani, and Philippine cuisines were found to have inadequate financial resources to implement Food Safety Management Systems to support food safety. Positive management commitment was noted in Pakistani, Arabic, and international cuisines, despite negative management commitment in Indian and Philippine cuisines. Indian, Arabic, and international cuisines exhibit a positive impact in perceiving the risk, whereas both Pakistani and Philippine cuisines showed a negative impact in perceiving the food safety risk. It was determined that the management and coworker support were positive in the Indian, Pakistani, and Philippine cuisines, whereas they were negative in the Arabic and international cuisines. The research also revealed that all five cuisines lacked knowledge and trust in the Food Safety Management System, relying primarily on basic food safety practices to ensure food safety and hygiene. The findings revealed a strong relationship between food safety culture and food safety compliance among Indian, Pakistani, Philippine, Arabic, and international ethnic groups. This research provides distinct contributions to the current body of literature. It offers factual evidence that the food safety culture has a direct influence on food safety. Given the lack of previous exploration on this subject, this research proposes a novel approach to enhancing safety in food establishments. The research examined and emphasized the variables that influence the level of food safety compliance in Dubai's restaurants
Perceived bioethical issues in cancer rehabilitation: a qualitative study among Italian physiotherapists
Introduction: Literature on bioethics in physiotherapy, particularly in cancer management, is limited. This study explores the perceived bioethical issues in cancer rehabilitation by Italian physiotherapists.Participants: Thirty-one physiotherapists (Age: 42 ± 10.5 years; 20 women, 11 men) with expertise in cancer rehabilitation were purposefully selected.Data Collection: Six online focus groups were conducted, guided by a focus group guide based on existing literature and refined by experts in cancer rehabilitation and bioethics.Data Analysis: Sessions were recorded, transcribed, and analyzed using Braun and Clarke’s ‘Reflexive Thematic Analysis’.Results: Four primary themes emerged: 1) Challenges of (Non)-Disclosure in Diagnosis and Prognosis – ethical difficulties around withholding diagnosis or prognosis information; 2) Balancing Hope and Realism in Patient and Caregiver Expectations – navigating hope versus realistic rehabilitation goals; 3) Weighing Efficacy and Safety in Cancer Rehabilitation – balancing treatment outcomes with patient safety; 4) Decisions on Withdrawing Treatment – ethical considerations in discontinuing treatment.Discussion: These themes highlight common ethical dilemmas faced by physiotherapists in cancer rehabilitation, mirroring broader healthcare challenges. Addressing them requires a nuanced understanding of ethical principles within the cancer rehabilitation context.Conclusions: The study provides insights into the bioethical issues in cancer rehabilitation, stressing the need for a patient-centered approach to navigate these challenges effectively
Analysing the effectiveness of digital escape rooms on enhancing student experience and knowledge acquisition – A microbiology-based case
Active and gamified teaching methods, such as digital escaperooms, effectively enhance student outcomes. However, current work in this areais highly specialised and lacks translational capability across sectors, withlimited data associated with key higher education impact measures. This studyaimed to design a central platform for developing digital escape rooms andevaluate their pedagogical impact using a microbiology-based example.A university-wide platform for the design and delivery ofdigital escape rooms and an exemplar microbiology-based room were developedutilising WordPress with specialist plugins. The study cohort was comprised of17 students from a range of biology, biomedicine and chemical scienceprogrammes. Quantitative surveys were then completed to understand how digitalescape rooms impacted key pedagogical metrics with further stratification basedon socioeconomic factors.Overall feedback was positive with students reporting apositive experience (100 %), the escape room was well developed (88.2 %),increased their knowledge (82.4 %) and added value to their degrees (70.6 %).These data show the positive pedagogical impacts of digital escape rooms inhigher education