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PurposeIn the light of the risks involved in related party transactions, transparent disclosure is particularly important. The impact of related party transactions is relevant for all types of company, but there is greater complexity in business groups where they can be easier to hide. Focusing on business groups, this study aims to analyze the accuracy and transparency of related party transaction information, its understandability, compliance with legislation and comparability. It also examines whether shareholders can be fully informed of all related party transactions by reading only the consolidated financial statement.Design/methodology/approachThree case studies are used. The units of analysis are three corporate groups in which the parent company is listed on the Milan Stock Exchange as of 1 July 2015. The authors use two different sets of information. The first is secondary data from company procedures, annual reports and other official documents. They analyzed the separate financial statement of each firm, including the separate financial statement of the parent company and compared all relevant information from the consolidated financial statement and the separate financial statement. The second set is primary data from face-to-face semi-structured interviews and observation.FindingsThis study underlines that there is no requirement for a specific classification of related party transactions disclosure, and as a consequence, it is not possible to compare information. An unambiguous framework for disclosure, established by regulation or legislation, for use by companies supplying related party transactions information would be useful.Originality/valueThe results offer possible recommendations for regulators to improve presentation of related party transaction information without increasing the amount of information required.

Purpose
There is great interest in blockchain in the supply chain yet there is little empirical research to support the consideration of the technology. Ferdows (2018) calls for research aimed at learning from pioneers in the field and Gartner points out that the interest in blockchain holds similarities to the interest surrounding RFID 15 years ago. As a result, there may be opportunities to leverage insights from RFID research to inform the consideration of blockchain. The purpose of this paper is to explore how the Reyes et al. (2016) framework for the implementation of RFID may inform the consideration of blockchain in the supply chain.


Design/methodology/approach
A two-stage approach is used to explore RFID implementation considerations from the Reyes et al. (2016) RFID implementation framework, using an initial exploration of managers interested in blockchain using a focus group and a survey and to more in depth explore three case companies pioneering blockchain.


Findings
Several RFID implementation considerations can inform the consideration of blockchain but there are also differences in considering blockchain. A framework is developed that details considerations found to be relevant by implementation stage.


Originality/value
This paper adds to the limited amount of empirical research on blockchain in the supply chain and advances research beyond the consideration of use cases into the exploration of actual implementation of blockchain in the supply chain. The decision framework developed both leverages and nuances findings from RFID research and can inform managerial decision making. It also adds to research a multi-stage approach to implementation and uncovers rich opportunity to further learn from pioneers.

Purpose
The purpose of this paper is to explore internet users' experiences of cyberhate in the aspects of ethnicity, religion, sexual preference and political perspective.


Design/methodology/approach
Researchers employed an exploratory survey method to examine internet users' experiences of cyberhate. The participants of the study were determined by purposive sampling methods to attain maximum variety among internet users with high-level digital literacy skills. The data were collected from 355 internet users affiliated with two universities in Turkey and the USA using a personal data form and a survey (Cyberhate Experience Survey) of which reliability and validity indexes were ensured.


Findings
The results indicated that participants have observed and experienced cyberhate at different levels targeting their ethnic, religious, gender-based and political identities. The findings also pointed out that gender, income and socio-political identities are significant variables on exposure to cyberhate regardless of cultural and educational boundaries. The majority of survey respondents reported that they had encountered cyberhate mostly on social media platforms.


Social implications
The findings of the study imply that to address the hate speech problem comprehensively, the author must enlighten people, change their way of thinking and broaden their perspectives by using measures such as intercultural dialogue, critical thinking, media literacy, education on tolerance and diversity.


Originality/value
This research was intended to contribute into the need to elaborate on various aspects of cyberhate, which is shared by academics, thinkers, journalists and educators. It may also serve to clarify how frequently internet users encounter hateful content and harassment online, which can have social consequences and influence young people's trust to other people.

Abstract

Objective: General concept of neo-institutional measurements of business processes is an approach developed by the author, which fits in with the practical search for appropriate methods and tools that would optimize effectiveness and efficiency of business process management. The objective of the following discussion is to prove the thesis that effectiveness of business processes that take place within a company depends on the quality of support of such processes that is included in the set of supporting factors, as well as on neo-institutional determinants of business processes.

Methodology: In the article, the author used primarily long-term observations of the functioning of enterprises, critical literature analysis and thought experiment.

Findings: The concept was based on long-term of author's experience in business management and it was essentially grounded in the model of the new institutional economics. On the basis of critical analysis of the literature and with the use of empirical research results from different industries and countries, it defines four hypotheses, which make ground for the concept in question. These are: hypothesis of rational change of condition, hypothesis of expected determinants of business processes, hypothesis of rational determinants of business processes and intensity of impact hypothesis.

Value Added: The concept presents a new holistic and behavioral method for business processes analysis.

Recommendations: The general concept of neo-institutional measurements of business processes may become a new economic approach concerning the issues of effectiveness and efficiency of business processes, but also it may become the ground for creation of a new catalogue of recommendations for managers, who, on a daily basis, make difficult managerial decisions.

Abstract

Background and Purpose: While the world population is aging, the aim of this study is to bring new knowledge into age management research by investigating the most important factors that encourage older employees to remain in the labour market longer, also after meeting the official retirement age, based on an in-depth qualitative case study of the high-end luxury fashion designer with more than 50 years of working experience.

Design/Methodology/Approach: We conducted an inductive case study in fashion industry. Specifically, our case study is build based on the content analysis of secondary data as well as an in-depth interview with the general manager in the fashion and high-end luxury industry in Slovenia.

Results: The proposed conceptual model shows key facets, as assigned overarching categories, namely-vitality, intrinsic motivation, adapting, lifelong learning, and positive emotions and therefore contributes to the age management phenomena. Within the presented case study, we found out that the selected facets are the most important factors for the encouragement to remain in the labor market and to ensure flexible retirement processes in dealing with the challenges of an aging population and workforce.

Conclusion: Our study contributes to the theory and practice of age management by narrowing our focus on the best practice from selected high-end luxury fashion industry designer in Slovenia. What can we learn from high-end luxury fashion designer with more than 50 years of working experience? As the presented case study cannot be generalized to population, the presented case contributes to the field of age management and empowers people to rethink and stay active after meeting the official retirement age.

Purpose
Non-technical skills are of increasing importance for safety engineers to perform their job. In their position as expert consultants, they work closely with managers. Thus, gaining management support is oftentimes crucial for safety engineers to successfully improve occupational health and safety. Drawing on organizational support theory (OST), this study investigates how safety engineers' non-technical skills in communication and persuasion (i.e. rational and hard influence tactics) are related with their management support, and how management support is related with their individual task proficiency (ITP). The purpose of this paper is to examine the moderating role of safety engineers' expert power in this context.


Design/methodology/approach
Using an online questionnaire, survey data were collected from 251 safety engineers working in Austria.


Findings
Rational influence tactics are positively related to ITP via management support, whereas hard influence tactics are not. Safety engineers' expert power moderates the relationship between influence tactics and management support and, consequently ITP. High (vs low) expert status strengthens the positive relationship of rational influence tactics on ITP via management support. For hard influence tactics, high (vs low) expert power buffered the negative relationship of upward appeal and pressure on ITP via management support.


Practical implications
Safety engineers should rely on rational persuasion when cooperating with management to obtain support and improve their own performance.


Originality/value
This study connects the effect of influence tactics in the context of safety engineers' work performance with OST. It demonstrates that safety engineers' influence tactics are related to work role performance through management support and that these relationships are moderated by expert power.

Purpose
The purpose of this paper is twofold: first, to review and classify scientific publications dealing with those innovative solutions aimed at increasing the efficiency of last-mile delivery in business to consumer (B2C) e-commerce; and, second, to outline directions for future research in this field.


Design/methodology/approach
The review is based on 75 papers published between 2001 and 2019 in international peer-reviewed journals or proceedings of conferences, retrieved from bibliographic databases and science search engines.


Findings
Due to its importance in affecting the overall logistics costs and, as a consequence, the economic sustainability of a B2C e-commerce initiative, last-mile delivery process deserves particular attention in order to be optimised. The review highlights that, among the main factors affecting its cost, there are the probability to have failed deliveries, the customer density in the delivery areas and the degree of automation of the process. Innovative and viable last-mile delivery solutions – which may impact the mentioned drivers – include parcel lockers, crowdsourcing logistics, mapping the consumer presence at home and dynamic pricing policies. Eventually, some gaps and areas for further research activities have been identified (e.g. mapping customer behaviour, crowdsourcing logistics).


Originality/value
This review offers interesting insights to both academics and practitioners. On the academic side, it analyses and classifies relevant literature about innovative and efficiency-oriented last-mile delivery solutions, proposing directions for future research efforts. On the managerial side, it presents a holistic framework of the main factors affecting last-mile delivery cost and of viable innovative solutions that may be implemented to increase efficiency.

Purpose
The purpose of this paper is to, the first of its kind, investigate the relationship between the intellectual capital efficiency and organisational performance of the pharmaceutical sector in Bangladesh, an emerging economy that enjoys Trade-Related Aspects of Intellectual Property Rights (TRIPS) relaxation.


Design/methodology/approach
The study used hand-picked data from annual reports for five years. The relationship between efficient use of intellectual capital and corporate performance was examined through the practical use of human capital, structural capital and capital employed. Multiple regressions were used to assess their impact on financial performance – specifically, return on assets, return on equity, asset turnover and market-to-book value.


Findings
Value-added intellectual coefficient components (i.e. human capital, structural capital and capital employed) significantly explained asset turnover and return on assets but failed to predict the return on equity outcome. Additionally, asset turnover was negatively influenced by structural capital and positively influenced by capital employed. The return on assets was mostly affected by variation in human capital. Intellectual capital did not predict market-to-book value or investment decisions.


Practical implications
This paper provides useful resources for evaluating the financial performance and value creation of companies in emerging economies that enjoy TRIPS exemptions; this research could also be extended using cross-industry comparisons. The findings have theoretical and practical implications, particularly for the pharmaceutical industry in emerging economy contexts, and for managers globally.


Originality/value
This study is among only a few that have reported on the relationship between intellectual capital efficiency and value creation in emerging economy contexts.

The article considers the problems associated with the development of new state approaches to ensure the security of critical information infrastructure (hereinafter - the CII) in the context of the existence of threats to their information security, including computer attacks in its regard. We analyzed the main provisions of the Federal Law No. 187-FZ dated July 26, 2017 "On the Safety of the CII of the Russian Federation".We disclosed the content and essence of the concept of "security of the CII". It is justified that the security of the CII shall be based on the principles and methodology of ensuring national security. We have developed proposals to classify part of the subjects of economic activity as the CII subjects, as well as offered some additional mechanisms to increase the security of the CII. We proposed to develop and implement: the federal state standard of higher education in the direction of "safety of the CII"; retraining and advanced training courses in the direction of "safety of the CII"; a mechanism for improving the qualifications of officials of the CII subjects on various issues of ensuring its security; security insurance mechanism for the CCI; a mechanism for organizing international, all-Russian, regional and sectoral cyber orders at the CII objects. It has been established that the security of the CII directly depends on the correctness of decision-making in countering computer attacks, the speed and effectiveness of the actions of their entities. It is proved that the criminal law norm on liability for unlawful influence on the CII of the Russian Federation shall be changed

La investigación se focaliza sobre el acoso escolar y el ciberacoso en educación secundaria. El objetivo central de esta investigación es conocer los datos sobre violencia y victimización escolar en esta etapa educativa realizando una exploración sobre el conocimiento y perspectivas del acoso escolar entre alumnos, docentes y familias. Se trata de un estudio descriptivo en el que se emplea la metodología cuantitativa. Se utilizan tres instrumentos, consistentes en cuestionarios auto administrados los cuales respectivamente se aplican sobre alumnado, profesorado y familias de alumnos de un Instituto Público de Educación Secundaria. El análisis de datos se efectúa mediante el programa estadístico SPSS (versión 22). Los resultados alcanzados evidencian la falta de visibilización del acoso escolar y ciberacoso en las tres muestras, reflejando el potencial desconocimiento de la realidad en la que se desenvuelven los estudiantes.The research focuses on bullying and cyberbullying in secondary education. The main objective of this research is to know the data on violence and school victimization in this educational stage, making an exploration about the knowledge and perspectives of school bullying among students, teachers and families. It is a descriptive study in which the quantitative methodology is used. Three instruments are used, consisting of self-administered questionnaires which are respectively applied to students, teachers and families of students of the Public Institute of Secondary Education. The data analysis is carried out through the statistical program SPSS (version 22). The results obtained show the lack of visibility of bullying and cyberbullying in the three samples, reflecting the potential ignorance of the reality in which the students develop.

Purpose
The temporary use of vacant spaces as a format to co-produce public services is becoming popular. Research addressing the question of whether the public outcomes created in temporary co-production lead to sustainable results is lacking. The purpose of this paper is to explore the potential sustainability of public outcomes created through temporary co-production.


Design/methodology/approach
The paper builds on the literature on creating sustainable outcomes in policy making and on co-production to design a theoretical framework that captures the sustainable co-production of public outcomes. Attention is directed to problem solving and capacity building, and to addressing the needs of society today and being responsive to the needs of tomorrow. A study of 8 temporary initiatives set in a large city in Flanders and 35 in-depth interviews with public servants, project coordinators and citizen co-producers provide empirical data for this exploratory study of the creation of sustainable outcomes in temporary co-production.


Findings
The data indicate that lasting collaborations, institutionalized (flexible) processes and empowered citizens support the creation of sustainable results from temporary co-production.


Originality/value
The paper bridges the literature on policy capacity, the co-production of public services and value creation. By doing so, the paper sheds light on the temporary use of vacant spaces as a way to effectively create outcomes. In addition, the paper addresses the paradox of temporary co-production and the creation of lasting outcomes. Finally, the framework presented offers a tool for analysts and practitioners to take into account various conditions for co-production to create lasting effects.

Conflict management in public authorities is a system of management measures for the diagnosis, prevention, overcoming and neutralization of crisis situations and manifestations, as well as their causes in various government structures. Such an activity involves prediction of the degree of danger of crisis manifestations in public authorities, study of its symptoms, as well as measures to reduce the negative effects of the crisis and usage of its features for subsequent development. Each management to a certain extent has a place to be anti-crisis or begins to become so in degree of entry of the organization into the period of crisis development. Neglect of such a situation entails rather negative consequences, while its consideration contributes to an effective way out of different crisis situations [1].The research methodology involves a thorough analysis of crisis management, as well as the conflict essence in government structures. The article attempts to distinguish between the concepts of "crisis" and "conflict", "management" and "settlement". The theory of conflict acts as a methodological basis. Crisis management in government bodies has an impact subject represented by crisis factors, that is, all factors of exacerbation of contradictions, causing the risk of its extreme manifestation, the onset of a serious crisis. The paramount importance and priority of crisis management in various state bodies reflects the need for any organization and person to overcome, resolve and setlle crisis situations, to make possible mitigation of its consequences, and to use its potential. Understanding of crisis and conflict as a natural and inevitable phenomenon in the process of development of the organization determines the relevance of constant research, creation, improvement of crisis management mechanisms.

PurposeTaking the deadliest mine accident in Turkey's history as a case of corporate social irresponsibility (CSI), this study aims to examine the adequacy of Campbell's (2007) model to explain firms' CSI behaviour.Design/methodology/approachThe authors applied a case study research method and collected secondary data in both English and Turkish from multiple sources between 2010 and 2017.FindingsThe authors found seven of the eight propositions in Campbell's framework applicable. The only condition that did not fit the authors' case was financial pressure. The authors concluded that top management's greed and lack of conscience significantly contributed to their gross negligence of safety measures and employee welfare. Their exploitative human resource practices, supported by low employee voice culture, added to the vulnerability of the mining workers.Research limitations/implicationsThe authors depended on secondary data in developing and analysing the case. The authors had no primary data collected directly from the participants involved in the accident. Moreover, relying on a single case to challenge an established framework may not achieve the necessary rigour, although an in-depth case study is likely to produce a good story.Practical implicationsTo prevent mining accidents from happening, Turkey needs to strengthen all three types of institutions (legal and regulative, normative and cultural-cognitive) related to mining safety. As coal mining is harmful to the environment and public health, regulators and policymakers need to consider their dependence on coal mining as a source of energy and actively seek to adopt other clean energy alternatives.Originality/valueThis study contributes to the under-researched field of CSI by applying a dual economic and institutional perspective and refining it with the authors' data.

Background: This study focuses on the positioning of gender, sexual orientation and people with disabilities in the linguistic landscapes of two selected South African universities, which are located in the Western Cape province.Objectives: This study aims to answer the question: How are power relations depicted through linguistic landscaping in the universities?Methods: Given that there is minimal empirical data in this field, the researcher approached this question by exploring the way in which sexual orientation and people with disabilities are perceived, via the modal resources used in the categorisation of toilet users at the institutions. Specifically, toilet signage was observed as there were only a few other signage or forms of support (such as ramps and lifts – some of which may seem disability-unfriendly in terms of space) and acknowledgement in other places at the institutions for people with disabilities. Data (signs, images, texts, billboards and posters) were collected by means of photography. The interpretive paradigm was used to determine the choice of methodology: critical discourse analysis and multimodality. These were also used to thematically analyse the collected data.Results: Findings revealed that sexuality, as well as subtle inequality, unfortunately remain unravelled areas in South Africa's higher institutions of learning. In addition, the degenderisation of people with disabilities appears to be prevalent at the institutions, although this may not necessarily be reflective of practices at all higher education institutions in South Africa.Conclusion: Nonetheless, the examined results are stimulating indicators of hegemonic and preferred practices in public places. They also depict the obtainable dissimilar scales and imbalances in society, which are not addressed may impede other authentic and ongoing measures of social integration and advancement.

PurposeThis study aims to examine the extent to which board characteristics and ownership structure affect firm performance with specific focus on providing new empirical insights following the revised corporate governance (CG) code 2012.Design/methodology/approachThis study uses a sample of non-financial firms listed on Pakistan Stock Exchange (PSX)-100 index for the years 2011-2014. Firm performance is measured by accounting-based performance indicators (ROA and ROE) and market-based performance indicators (Tobin's Q and MTB). This study uses multivariate regression techniques including fixed effects model and two-stage least squares (2SLS).FindingsThe findings show that board diversity increases over the two periods (pre-2012 and post-2012), whereas there are cases that companies have not fully complied with the revised CG code 2012 in terms of board independence. In addition, the multiple regression results show that firm performance is negatively and significantly associated with institutional ownership. Nevertheless, the results show that board size, board independent, board diversity and board meetings do not have significant impact on firm performance. The findings are fairly consistent and robust across two periods (pre-2012 and post 2012) and a number of econometric models that sufficiently address the potential endogeneity problems.Originality/valueTo the best of the authors' knowledge, this is the first empirical study which investigates the impact of the compliance and implementation of 2012 CG code on firm performance in Pakistan. This study is different from the most prior studies in that they use independent non-executive directors rather than conventional non-executive directors to measure board independence.