Showing papers in "Quality & Quantity in 2016"

Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states

Abstract: The organization may communicate its engagement in sustainability and may presents results achieved in this field by creating and publishing corporate social responsibility (CSR) reports. Today, we can observe a growing number of companies issuing such reports as a part of their annual reports or as stand-alone CSR reports. Despite the increase in the number of such reports their quality is different. CSR reports do not always provide complete data that readers desire, which in turn intensifies the problem with the evaluation and comparison of the organization's results achieved in this scope. Differences also occur between reporting models used in different EU countries caused by, inter alia, differently applied EU legislation on the disclosure of non-financial information in different Member States. This paper is one of the first attempts to perform a quantitative and qualitative analysis of corporate sustainability reporting practices in several European Union countries. The purpose of this article is to present the current state of CSR reporting practices in selected EU Member States and identify the differences in the quality and level of this kind of practices, taking into account the mandatory and voluntary model of disclosure. The study included separate CSR reports as well as annual reports with CSR sections and integrated reports published in 2012 in six selected EU Member States. The authors have used a specific evaluation tool in the examination of the individual reports. The assessment questionnaire consists of seventeen criteria grouped into two categories (relevance and credibility of information). In order to assess the quality of examined reports, the authors aggregated the indicators related with the reporting practices. The findings show that the quality level of the studied reports is generally low. Referring to its components, the relevance of the information provided in the assessed reports is at the higher level than its credibility. The study also indicates that the legal obligation of CSR data disclosure has a positive effect on the quality of CSR reports.

Green employee empowerment: a systematic literature review on state-of-art in green human resource management

Abstract: Being a member of the society, it is evident that the organization has to operate like a team player; cue the influx of the green management concept. The study focuses on the second aspect of the green human resources management definition, which is preservation of knowledge asset and specifically addresses the novel concept of “Green employee empowerment” as a mediator. The research paper focuses on integrating and systematically arranging literature regarding motivating employees to pursue green tasks, as mediated by green employee empowerment. Literature supports that employees must be encouraged, empowered, and eco-conscious in order to take responsibility of green management tasks, which is core dilemma in today’s world. Green empowered employees is a novel concept as introduced by this research paper but also has strong literature support stemming from the concept of “employee empowerment”. The unit of analysis was previous available research studies relevant to the topic (their findings are included). Both the service and manufacturing sectors was focused and data was collected from ISI web of knowledge. Additionally, the search mostly focused on updated knowledge and only focused on 104 of recent and relevant studies. The study concluded that empowered employees are more motivated to perform environmental tasks which pay to be green. Human resources are truly the back bone of any successful organization, so motivated green workforce has a deep influential effect on social organizational profitability and productivity.

Multiple correspondence analysis: one only or several techniques?

Abstract: The history of multiple correspondence analysis (MCA) is a curious one: in about 80 years, it has been invented and re-invented by different authors independently of each other. After a brief historical account of MCA, the present article intends comparing the various techniques based on the multiple correspondence analysis systems provided by two main schools: the French and the Dutch.

Investigating the mediating role of corporate reputation on the relationship between corporate social responsibility and multiple stakeholder outcomes

Abstract: In today’s highly volatile environment, companies strive to leverage the perceptions of their multiple stakeholders more than ever before with the aim to build a sustainable competitive advantage. Accordingly, corporate social responsibility and corporate reputation concepts are of vital importance for both academicians and practitioners, concerning their potential impact on internal and external stakeholders. Recognizing the intensified significance of a multi-stakeholder perspective, the current study attempts to contribute to the literature through examining the mediating role of corporate reputation on the relationship between corporate social responsibility and various outcomes of customers, employees, and investors as the key stakeholders. Based on a reputational ranking of companies conducted by a national magazine since 2001, nine companies were selected from service and manufacturing industries and an online questionnaire was conducted to a multi-stakeholder sample consisting of customers, employees and investors. The results showed that corporate reputation fully mediates the relationship between corporate social responsibility and organizational commitment, employee satisfaction, investor loyalty, purchase intention, and intention to seek employment. On the other hand, there existed partial mediation on the relationship between corporate social responsibility and customer perceived value, customer satisfaction, customer loyalty, customer switching cost, customer commitment, turnover intention, intention to invest, and intention to spread word-of-mouth. The results have important implications for practitioners who seek to manage their relationships with multiple stakeholders through their engagement in corporate social responsibility activities and efforts to enhance their companies’ reputational status.

Quantitative Conversations: The importance of developing rapport in standardised interviewing

Abstract: When developing household surveys, much emphasis is understandably placed on developing survey instruments that can elicit accurate and comparable responses. In order to ensure that carefully crafted questions are not undermined by ‘interviewer effects’, standardised interviewing tends to be utilised in preference to conversational techniques. However, by drawing on a behaviour coding analysis of survey paradata arising from the 2012 UK Poverty and Social Exclusion Survey we show that in practice standardised survey interviewing often involves extensive unscripted conversation between the interviewer and the respondent. Whilst these interactions can enhance response accuracy, cooperation and ethicality, unscripted conversations can also be problematic in terms of survey reliability and the ethical conduct of survey interviews, as well as raising more basic epistemological questions concerning the degree of standardisation typically assumed within survey research. We conclude that better training in conversational techniques is necessary, even when applying standardised interviewing methodologies. We also draw out some theoretical implications regarding the usefulness of the qualitative–quantitative dichotomy.

Theorizing in Grounded Theory and creative abduction

Abstract: This article aims to contribute to the analysis of the logical arguments in Grounded Theory (GT), both in the version of Glaser (Basics of Grounded Theory analysis: emergence versus forcing, 1992) and of Strauss and Corbin (Basics of qualitative research, 1990) The article will focus both on stages of the coding process—that could be considered the core of the overall process of theorizing in GT—both on logic of GT, analysing in particular whether GT makes use of abductive thinking The article outlines the distinction between different modes of abductive reasoning, and focuses specifically on one of them: the “creative abduction” (Eco and Sebeok, The sign of three: Dupin, Holmes, Peirce, 1983) The distinction between different forms of abductive argument appears especially useful to explore the logic of GT By introducing this distinction, the article discuss how theorizing in GT makes use—both in Glaser and in Strauss and Corbin—of the same type of abductive reasoning: the creative abduction According to this analysis, the differences between the two versions of GT turn out to be much less severe

Impact of adoption of Green IT practices on organizational performance

Abstract: Sustainable development is a widely debated issue around the world and there has been increasing pressure on firms to adopt practices that are more environment-friendly. Among the most crucial practices are Green Information Technology (IT) practices, as most firms use some form of IT to perform their daily transactions. This paper examines the factors that affect the adoption intensity of Green IT practices and their subsequent influence on the firm’s performance in the context of a developing country, Iran. The data were collected using survey questionnaires administered online to 277 managers who handled IT adoption in companies listed on the Tehran Stock Exchange. Results obtained using structural equation modeling (SEM) reveal a positive relationship of Green IT practices with institutional pressure, Consideration for Future Consequences (CFC) and openness. We also found a positive relationship between Green IT practices and organizational performance. A discussion of these findings, future research directions and limitation of this study are presented.

Advanced models of quality function deployment: a literature review

Abstract: In this paper, a literature review conducted to study the characteristics of advanced models of quality function deployment (QFD) that have appeared in the literature arena is reported. QFD technique emerged in Japan in the 1970s. QFD has been proving to be a powerful tool that can be used for translating the voice of customers into technical languages. Yet from the beginning of this century, researchers began to point out the need to refine, modify and improve the features of QFD technique. In order to fulfil this need, few researchers brought out several advanced models of QFD. While conducting the literature review reported in this paper, six types of such advanced models of QFD were identified in the literature arena and their characteristics were studied. The result of this study revealed that the procedural and computational complexities are least in the case of an advanced model called total quality function deployment (TQFD). TQFD technique replaces the complex computations involved in applying conventional QFD technique with simple ratings. Besides the formation of teams to translate the voice of customers into work instructions ensures the quick reactions to the customers’ desires in the actual field of implementation. In this background, at end of this paper, it is suggested to adopt TQFD for implementation in traditional organizations in which the prevalence of adequate education for adopting complex procedures is found to be least.

Greening the competitive advantage: antecedents and consequences of green brand equity

Abstract: The concept of green brand equity has recently been introduced to business research. Chen (J Bus Ethics 93:307–319, 2010) found green brand equity to be positively influenced by green brand image via green satisfaction and green trust as parallel mediators in an Asian electronic product customer sample. Our research aims at replicating and extending these findings. Based on a German sample (N = 358), we replicate this mediation model in a different cultural context (a Western culture), extend it to service brands, and show that the model is valid for female as well as male consumers. Furthermore, we extend the original model by providing first empirical evidence for the relevance of green brand equity as a predictor of key economic indicators of consumer response (i.e., brand attitude, positive word-of-mouth communication). Finally, we discuss the implications of green brand equity for management as one determinant of a company’s success in a highly competitive business world.

Meta-integration for synthesizing data in a systematic mixed studies review: insights from research on autism spectrum disorder

Abstract: Systematic reviews conducted using either meta-analysis or meta-synthesis are well established methodological procedures for combining data and results across different quantitative or qualitative studies. Recently, a third option for systematic reviews has emerged. Systematic mixed studies reviews combine data and results across quantitative, qualitative and mixed method studies. An important challenge is how to integrate the quantitative, qualitative and mixed method studies. Here, we introduce the concept of “meta-integration”. Our overarching aim is to define and illustrate the novel concept of meta-integration as applied to convergent systematic mixed studies reviews using examples from our research on parental self-perception and autism spectrum disorder. Specifically, we present a typology for meta-integration procedures at two levels, both basic and advanced meta-integration. Three models, namely, basic convergent meta-integration, basic convergent qualitative meta-integration, and basic convergent quantitative meta-integration, combine quantitative and qualitative studies. Three additional models, namely, advanced convergent qualitative meta-integration, advanced convergent qualitative meta-integration, and advanced convergent quantitative meta-integration, combine quantitative, qualitative and mixed method studies. The models generally follow six steps: (1) categorize data sources; (2) transform the data; (3) conduct intra-method synthesis; (4) conduct inter-method synthesis and/or integration; (5) organize results and assess fit; and (6) draw final conclusions. One basic and one advanced model do not involve data transformation. These models for conducting convergent meta-integration in systematic mixed studies reviews provide guidance for researchers to apply rigorous and coherent methodology. Following these procedures can substantively improve the quality of systematic reviews seeking to use quantitative, qualitative and mixed method studies.

Extreme nonresponse and response bias

Abstract: The article analyzes response bias in the Norwegian Monitor, a series of surveys carried out every second year since 1985, with a response rate of only 4 % in the last wave. One third of the respondents in a telephone interview completed the follow-up mail questionnaire. Their answers in the telephone interview are compared with those of the total telephone sample. Furthermore, results from the mail questionnaire are compared with population statistics and high-response surveys. Finally, the plausibility of nonresponse bias as an explanation regarding trends and correlations in the data is discussed. The conclusion is that even in this extreme case of nonresponse most results are not biased, suggesting that also survey data with very low response rates may have scientific value.

Financial development, poverty and rural-urban income inequality: evidence from South Asian countries

Abstract: This paper attempts to examine the relationship between financial development, rural–urban income inequality and poverty reduction in south Asian economies by using panel data from 1990 to 2013. The stationary properties of the variables are checked by LLC and IPS panel unit root tests. Pedroni’s panel co-integration test is used to examine the long run relationship and panel dynamic ordinary least squares (PDOLS) is employed to estimate the coefficients of co-integrating equation. The short term and long run causality is examined by panel Granger causality. Evidence confirms the existence of long-run equilibrium relationship among the variables. The results of PDOLS indicate that financial development and economic growth reduces poverty in south Asian countries, whereas rural–urban income inequality aggravates poverty. The empirical findings of panel Granger causality indicate the presence of short-run causality running from rural–urban income inequality and financial development to poverty reduction variable and from economic growth to inequality. The study recommends that policies geared towards increasing financial development and economic growth should be adopted in order to reduce the high level of poverty currently prevailing in south Asian economies.

On the reliability of unitizing textual continua: Further developments

Abstract: This paper builds on an agreement coefficient proposed by Krippendorff (Content analysis: an introduction to its methodology, 2013) for measuring the reliability of unitizing and coding continuous phenomena, for example, of texts, videos, or sound recordings. It serves three purposes: It modifies Krippendorff’s definition which turned out to behave not as expected when applied to more than two observers, coders, or annotators. It extends this reliability measure to a family of four coefficients able to assess the reliabilities of diverse properties of unitized continua. It adds a way to obtain the confidence intervals of these coefficients as well as the probability of failing to reach targeted reliability levels. And it describes and provides access to free software that calculates all values of this family of reliability coefficients.

The determinants of working capital management and firms performance of textile sector in pakistan

Abstract: The aim of this study is to determine the relationship of working capital management and the firm’s profitability in the textile sector of Pakistan. A sample of 127 textile firms listed in the Karachi stock exchange for the period 2001–2012 are used in the study. The study uses the dynamic panel generalized method of moments to analyze the data. The findings revealed that average collection period in days, net working capital level, current assets to operating income, current assets to sales ratio, current liabilities to total assets has negative impact on return on assets, whereas the accounts payable period in days, inventory turnover in days, cash conversion cycle, net trade cycle, cash turnover ratio, current assets to total assets ratio, and current ratio has a positive association with profitability. In case of the control variables, sales growth and firm size have positive associations with profitability, while financial debt ratio, gross domestic product, inflation and interest depicted negative results. The findings highlight the significance of the working capital components with profitability in the textile sector of Pakistan and recommends that by designing and implementing effective policies on working capital, the firm’s profitability can be enhanced.

Effect of multidimensional top management support on project success: an empirical investigation

Abstract: During the last three decades, substantial research has been conducted with top management support as a single dimensional construct. The significance of top management support as a critical success factor is well recognized in the literature. Yet, top management support has rarely been used as a multidimensional construct to measure project success. This paper examines the effect of multidimensional top management support on project success through cross-sectional data collected from 208 project management professionals across the world. In addition, regression analysis reveals that ‘provide resources’ and ‘power’ dimensions of top management have significant influence on project success.

Economic growth, energy consumption and carbone dioxide emissions: recent evidence from panel data analysis for 58 countries

Abstract: This paper investigates the causal relationship between energy consumption, $$\hbox {CO}_{2}$$ emissions and economic growth using dynamic simultaneous-equation panel data models for 58 countries over the period 1990–2012. We also estimate this relationship for three regional panels; namely, Europe and North Asia, Latin America and the Caribbean, and the Middle East, North Africa, and the sub-Sahara African region. Our results indicate that there is a bidirectional causality relationship between energy consumption and economic growth for the four panels, while our results significantly reject the neo-classical assumption that energy is neutral for growth. Similarly, the results support the occurrence of a bidirectional causality relationship between energy consumption and $$\hbox {CO}_{2}$$ emissions for the four panels. A unidirectional causality running from $$\hbox {CO}_{2}$$ emissions to economic growth for the Latin American and Caribbean, which implies that, the environment degradation has a negative impact on economic growth.

Political leaders and the media. Can we measure political leadership images in newspapers using computer-assisted content analysis?

Abstract: Despite the large amount of research into both media coverage of politics as well as political leadership, surprisingly little research has been devoted to the ways political leaders are discussed in the media. This paper studies whether computer-aided content analysis can be applied in examining political leadership images in Dutch newspaper articles. It, firstly, provides a conceptualization of political leader character traits that integrates different perspectives in the literature. Moreover, this paper measures twelve political leadership images in media coverage, based on a large-scale computer-assisted content analysis of Dutch media coverage (including almost 150.000 newspaper articles), and systematically tests the quality of the employed measurement instrument by assessing the relationship between the images, the variance in the measurement, the over-time development of images for two party leaders and by comparing the computer results with manual coding. We conclude that the computerized content analysis provides a valid measurement for the leadership images in Dutch newspapers. Moreover, we find that the dimensions political craftsmanship, vigorousness, integrity, communicative performances and consistency are regularly applied in discussing party leaders, but that portrayal of party leaders in terms of responsiveness is almost completely absent in Dutch newspapers.

Macro, meso, micro: broadening the ‘social’ of social network analysis with a mixed methods approach

Abstract: The objective of the paper is to show the benefits of the use of mixed methods methodology in order to account for the complex and multidimensional nature of social networks. Through an empirical research on the gendered evolution of migrants’ personal networks over their settlement process, the article illustrates the depth and explanatory strength of a methodology that combines the algebraic and formalised reasoning of the analysis of networks’ matrixes with a comprehensive approach of the actors’ narratives. The paper identifies theoretical foundations and methodological approaches that enable to analyse social networks with deep sociological lens. It advocates for a “strong” integration in combining quantitative and qualitative methodologies that helps to abandon the realist premises of the classical tradition of SNA in order to integrate the interpretative tradition of social sciences. This approach enables taking into account the content of relationships and the situated interactions that create and maintain the networks; and to comprise the social and institutional context where they are produced in order to overcome implicit rational thinking about the behaviour of the individuals embedded in relational structures.

Usability and functionality factors of the social network site application users from the perspective of uses and gratification theory

Abstract: Uses and gratifications theory (U&G) is a media use paradigm from mass communications research that guides the assessment of consumer motivation for media usage and access. Recent adaptations of U&G research to the internet are incomplete and Internet-specific gratifications, and have not identified new Inter-net specific gratifications. The development of social networking sites (SNS) is one of the key phrases when next generation of Internet is concerned. The purpose of this research is to present an analytical framework for explaining uses and gratification for SNS applications. Therefore, this paper investigates in detail how and why people use SNS applications, and what factors make SNS applications particularly appealing, through uses and gratifications perspectives. Our findings show that most of the usability and functionality factors are positively correlated. Except for the Skype application, all usability and functionality factors were identified to contribute significantly to select the SNS application. WhatsApp (total weighted average = 4.13/5.0) is the application which dominates the other applications from the usability and functionality perspectives. Even though Facebook in the most downloaded and mostly used application, our findings provides that the performance of the application in terms of usability and functionality is not satisfactory. This study also showed that, younger and older generations have different taste of SNS application use and different preference for the functionality and usability factors.

Telehealth services evaluation: a combination of SERVQUAL model and importance-performance analysis

Abstract: Telehealth services provide a means of monitoring a patient’s vital signs through the use of equipment or mobile devices and have the potential to extend clinical outreach to more patients regardless of geographical locations. However, patient acceptance is essentially important for the success of telehealth implementations. Thus, it is of interest to evaluate patients’ attitudes and perceptions toward the use of telehealth services. This study combines service quality model and importance-performance analysis to evaluate telehealth services provided by a case hospital. The results show that six items belong to major weaknesses, which should be addressed immediately in order to reduce patients’ complaints. In contrast to major weaknesses, there are seven items classified as major strengths, which should be maintained to provide telehealth service excellence in order to establish better and longer relationships with patients in the long-term perspectives.

Classification of the European Union member states according to the relative level of sustainable development

Abstract: Nowadays methods of measurement and assessment of the level of sustained development at the international, national and regional level are a current research problem, which requires multi-dimensional analysis. The relative assessment of the sustainability level of the European Union member states and the comparative analysis of the position of Poland relative to other countries was the aim of the conducted studies in the article. EU member states were treated as objects in the multi-dimensional space. Dimensions of space were specified by ten diagnostic variables describing the sustainability level of UE countries in three dimensions, i.e., social, economic and environmental. Because the compiled statistical data were expressed in different units of measure, taxonomic methods were used for building an aggregated measure to assess the level of sustainable development of EU member states, which through normalisation of variables enabled the comparative analysis between countries. Methodology of studies consisted of eight stages, which included, among others: defining data matrices, calculating the variability coefficient for all variables, which variability coefficient was under 10 %, division of variables into stimulants and destimulants, selection of the method of variable normalisation, developing matrices of normalised data, selection of the formula and calculating the aggregated indicator of the relative level of sustainable development of the EU countries, calculating partial development indicators for three studies dimensions: social, economic and environmental and the classification of the EU countries according to the relative level of sustainable development. Statistical date were collected based on the Polish Central Statistical Office publication.

Trust in others: does it affect investment decisions?

Abstract: In recent years, we have witnessed a fundamental change in the way laypeople approach economic issues—from a complete reliance on the financial system as the major source of investment wisdom to self-reliance and self-investments. The current paper examines how personality traits affect novice investors’ decisions regarding the scope and amount of risk they take when making investments. The results indicate that general subjective risk attitudes and social trust influence investment patterns, but not in the same manner. While risk and trust influence the individual’s willingness to take financial risks and invest in risky instruments, trust also affects investment diversification. In contrast to former studies, in this paper we define the term “trust” using two separate measurements—trust in the world versus self-trust. We made this differentiation by applying Schwartz’s value model. We found that subjects who had faith in others took more financial risks, tending to concentrate their funds in these instruments. The opposite pattern was revealed in the behavior of self-trusting investors. These subjects not only invested in less risky instruments, they also divided their capital among several assets. The results suggest that psychological traits influence investment patterns in different manners, which requires a closer examination.

Exploring the link between research and economic growth: an empirical study of China and USA

Abstract: In this paper, we explore the link between scientific and technical research and economic growth in China and USA over the sample period 1981–2012 using the extended Cobb–Douglas model with capital per worker and the quantity of scientific and technical journal articles (research publications) per worker. We examine the cointegration relationship and present the short-run and long-run results using the autoregressive distributed lag bounds procedure. Further, we examine the direction of causality between research publications per worker results and economic growth variables using the Toda and Yamamoto (J Econom 66(1–2):225–250, 1995) procedure. Our results indicate for both countries research publications per worker positively influence the output per worker both in the short-run and the long-run. The causality results for China indicate a bi-directional causality between research publications per worker and output per worker, duly emphasizing the mutually reinforcing effect. In case of USA, we note a unidirectional causation output per worker to research publications per worker indicating that output Granger cause research publications.

Measuring students' self-regulated learning in professional education: bridging the gap between event and aptitude measurements.

Abstract: Self-regulated learning has benefits for students’ academic performance in school, but also for expertise development during their professional career. This study examined the validity of an instrument to measure student teachers’ regulation of their learning to teach across multiple and different kinds of learning events in the context of a postgraduate professional teacher education programme. Based on an analysis of the literature, we developed a log with structured questions that could be used as a multiple-event instrument to determine the quality of student teachers’ regulation of learning by combining data from multiple learning experiences. The findings showed that this structured version of the instrument measured student teachers’ regulation of their learning in a valid and reliable way. Furthermore, with the aid of the Structured Learning Report individual differences in student teachers’ regulation of learning could be discerned. Together the findings indicate that a multiple-event instrument can be used to measure regulation of learning in multiple contexts for various learning experiences at the same time, without the necessity of relying on students’ ability to rate themselves across all these different experiences. In this way, this instrument can make an important contribution to bridging the gap between two dominant approaches to measure SRL, the traditional aptitude and event measurement approach.

Income comparison, collectivism and life satisfaction in Turkey

Abstract: The current research examines the impact of income comparisons on life satisfaction in Turkey which has a feature of “collectivism” or “low individualism”. This is done by analyzing the results of the “Life Satisfaction Survey” applied by the Turkish Statistical Institute (TUIK) for 2011. Using ordered logit estimations, this paper reveals that most of the income comparison, interaction variables and socio-economic variables have a significant explanatory power on life satisfaction levels in Turkey. The main emphasis of the paper is that reference group’s self-reported life satisfaction is related to income comparisons, along with other socioeconomic factors. The impact of comparisons is asymmetric, in that in most cases, under-performing one’s benchmark had a greater effect than out-performing it.

Urbanization of multidimensional poverty: empirical evidences from Pakistan

Abstract: Urban poverty has become an emerging dilemma in the developing countries, which is distinct from rural poverty due to several socio-economic attributes and remained unexplored at the national level. The methodological structure, encircles the absence of multiple domains i.e. health, education and housing services, to offer a deeper and wider understanding of wellbeing. The study estimates the magnitude of multidimensional poverty at regional level in urban Pakistan along with percentage contribution of each sub-group in overall poverty index through adjusted FGT measures on the basis of household integrated economic survey (HIES/PSLM) five data sets (1998–1999, 2001–2002, 2004–2005, 2005–2006 and 2007–2008). The overall incidence of urban poverty at the national level in Pakistan was estimated around 29, 32, 25, 29 and 28 % respectively during the study period. The incidence of multidimensional poverty on average slightly decreased across the regions (administrative divisions) over the span of 10 years, while urbanizing the multidimensional poverty dilemma through increasing the regional proportionate contribution. Meeting the core ideology of millennium development goals, present study emphasis the urbanization of poverty in the multidimensional spectrum at regional level in Pakistan and propose policy inputs to construct poverty reduction strategy papers (PRSPs) and curbing out urbanization of poverty.

Positivism: to what extent does it aid our understanding of the contemporary social world?

Abstract: There is a stereotypical belief among many researchers that the social world is complex in nature, and it cannot be investigated by employing a positivist approach. While the extant body of literature mostly support this notion, this brief theoretical paper, however, presents some critical arguments against this and goes onto claim that positivism also aids our understanding of the contemporary social world to a certain extent. It has been argued that the quantifiable methods of the natural sciences are also appropriate for studying the social world in some cases, such as large-scale social surveys and cross-country social research. To begin with, a critical commentary on the history of positivism is provided and the essence of positivist epistemology in exploring different elements of the social world is then discussed. Finally, the paper establishes that both positivism and interpretivism can be seen as appropriate to some level of analysis of meaningful social action. The former is most suited for large-scale social surveys or for providing descriptive information about the social world while the latter is more appropriate to understand the complex actions of social members and to capture the multiple realities of the society.

The relationship between environmental information disclosure and firm valuation: the role of corporate governance

Abstract: Hopwood argued that accounting has become associated with environmental concerns, and that environmental concerns will be further integrated into accounting practices in the near future. The McKinsey Company discovered that environmental information affects a firm’s value, and that investors in firms with good corporate governance in Asian countries are willing to pay a price premium of 20 % or greater. The increasing need for environmental protection and responsibility to the community on the part of firms have led to environmental protection becoming a critical focal concern of governments, public welfare associations, and the public. Effective implementation of corporate governance has been reported to enhance operating performance and increase firm value. This study applies the Ohlson valuation model to examine the value relevance of environmental information disclosure and corporate governance, and investigate their on firms in Taiwan. The results indicate relationships between total disclosure of environmental information, mandatory disclosure of environmental information, and voluntary disclosure of environmental information and firm value. Corporate governance is positively correlated with the valuation of total disclosure of environmental information and mandatory disclosure of environmental information.

Perceptions and practices of corporate social responsibility among SMEs in Pakistan

Abstract: The purpose of this study is to explore the perceptions and practices of corporate social responsibility (CSR) among small and medium enterprises (SMEs) in Pakistan. To examine the perceptions and practices of CSR in Pakistan, this study used the data collected through two different sources: a survey instrument (questionnaire) and qualitative interviews. The findings of this study reveal that SMEs’ approach to CSR in Pakistan is unstructured; however, they are practicing CSR activities in an informal manner with mixed (internal as well as external oriented) methods in most cases. However, few SMEs are also practicing CSR activities in formal manners with external oriented dominant methods over internal methods. The findings of this study will assist SMEs, supporting groups, policy makers and researchers to identify the present state of SMEs regarding CSR practices in Pakistan. The findings might provide important guidelines for the other developing economies in the region as well, as the concept is also emerging in these economies. The finding of this study will also help to formulate future CSR policy for SMEs in Pakistan.

Measuring inter-temporal intragenerational mobility: an application to the Italian labour market

Abstract: Aim of the paper is to provide a new class of mobility indices that takes into account the inter-temporal status movements over more than two periods of time. The index is obtained in two steps. First, an individual inter-temporal individual mobility index is provided, which allows also for analysis of upward and downward mobility. Since memory plays an important role when an individual makes comparisons with his past, a discount factor has been introduced. Secondly, individual mobility indicators are aggregated over all the population, in order to obtain an index that allows for comparisons among different societies. The empirical application analyzes the mobility of the occupational status in the Italian labour market within an inter-temporal framework, using the Italian Compulsory Communications system data.