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The study seeks to understand the experiences and perceptions of the university youth regarding the democratic atmosphere of a public university located in Turkey. To this end, the objective of this research is twofold: (1) to investigate university students’ level of civic engagement regarding student activism, exercising rights, and interest in politics; and (2) to explore students’ perception of their university environment regarding the promotion of tolerance, respect for ideas, and participation in decision-making. This study was carried out at a public university located in the middle of Turkey. A mixed-method approach was employed, including both qualitative and quantitative data. A total of 332 undergraduate students participated in the quantitative part while 14 undergraduate students were interviewed in the qualitative part of the study. In quantitative data collection, two self-developed scales were used: Civic Engagement Scale and Perceptions of Democratic University Environment Scale. The results of the data analysis indicated that students’ overall civic engagement level was below the average level. In particular, the level of students’ activism was significantly lower than that of students’ interest in politics and exercising rights, respectively. In addition, the level of students’ interest in politics was significantly lower than that of students’ exercising rights. With respect to the students’ perception of democratic university environment, the data revealed that students’ overall perception of the university environment was slightly above average level. Specifically, the students’ perception of university environment regarding respect for ideas was significantly higher than that of university environment regarding participation in decision-making.

This article critically reconstructs how Auguste Comte and Herbert Spencer outlined the new scientific discipline of sociology in the nineteenth century. It aims to demonstrate how their ideas for founding sociology creatively responded to the challenges of creating a new science from scratch. Finally, a different view of the so-called “founding fathers” will enable a new self-conception of sociology today. Analyzing classical sociological works usually entails focusing on authors' ideas and concepts. This paper, on the other hand, takes into account the self-descriptions of these authors and examines how they present themselves as founders of sociology. It conducts a close reading of the sociological concepts and autobiographical texts written by both Comte and Spencer. This allows us to highlight the conceptual tension between the sociological subject matter, society as an ordered object, and the self-descriptions of the authors as exceptional scientists. It also demonstrates how important the figurative elements are in this analysis. This new approach contributes to the history of ideas in general and the history of sociology in particular by offering an exploration of narrative and figurative elements in the sociological “classics.” It thus creates a deeper understanding and clearer image of the foundations of what later became sociology. Founding a new discipline is a creative act that not only consists in theoretical conceptualizations but also implies figurative aspects. These can be found primarily in the way the authors describe themselves. Furthermore, their textual and diagrammatical articulations can be understood as “founding figures” on which the idea of a figurative sociology is based.

The objective of this study is to investigate whether the institutional environment is associated with the adoption of integrated reporting.

The sample of the study is based on the firms included in the list of Fortune Global 500. The logistic regression analysis was run to test the proposed hypotheses.

The findings indicated that the code-law orientation and strength of the institutional quality are significantly associated (i.e. positively and negatively, respectively) with the integrated reporting of Fortune 500 companies. Firms are motivated for more transparency in stakeholder-oriented and weakly regulated contexts. Thus, stakeholder pressure is more influential than shareholder interest in motivating or forcing firms to issue integrated reports. Besides, there appears to be a trade-off between the public sector and the private sector in terms of ensuring an accountable and transparent business environment. If the public sector does not undertake its role in ensuring a transparent business environment, the private sector fills the gap. The results are robust to alternative sampling and methodologies.

This study implied that the stakeholder orientation of countries fosters the transparency and accountability of firms. Corporate behavior is impacted by the institutional strength or weakness of nations. The institutional theory provides an appropriate ground to understand drivers of corporate reporting practices of firms beyond firm-level characteristics.

The adoption of integrated reporting framework by Fortune 500 companies can be leveraged to alleviate concerns about their social and environmental impacts. Policy-makers in the countries which have a weak institutional environment force or encourage their firms to increasingly meet the transparency and accountability demands of society.

The research findings might play an encouraging role in that various stakeholders (i.e. customers, public, civil organizations and press) should undertake active roles and responsibilities to encourage firms to behave in socially and environmentally responsible ways.

This study adds to the literature by examining the influence of the institutional environment on the adoption of integrated reporting, using recent international data, and focusing on the largest companies according to the Fortune's annual Global 500 list. This study is one of the first to examine the association between a set of governance characteristics (i.e. board size, board independence and board diversity) and integrated reporting adoption.

This study aims to emphasize utilization of Predictive Six Sigma to achieve process improvements based on machine learning (ML) techniques embedded in define, measure, analyze, improve, control (DMAIC). With this aim, this study presents selection and utilization of ML techniques, including multiple linear regression (MLR), artificial neural network (ANN), random forests (RF), gradient boosting machines (GBM) and k-nearest neighbors (k-NN) in the analyze and improve phases of Six Sigma DMAIC.

A data set containing 320 observations with nine input and one output variables is used. To achieve the objective which was to decrease the number of fabric defects, five ML techniques were compared in terms of prediction performance and best tools were selected. Next, most important causes of defects were determined via these tools. Finally, parameter optimization was conducted for minimum number of defects.

Among five ML tools, ANN, GBM and RF are found to be the best predictors. Out of nine potential causes, “machine speed” and “fabric width” are determined as the most important variables by using these tools. Then, optimum values for “machine speed” and “fabric width” for fabric defect minimization are determined both via regression response optimizer and ANN surface optimization. Ultimately, average defect number was decreased from 13/roll to 3/roll, which is a considerable decrease attained through utilization of ML techniques in Six Sigma.

Addressing an important gap in Six Sigma literature, in this study, certain ML techniques (i.e. MLR, ANN, RF, GBM and k-NN) are compared and the ones possessing best performances are used in the analyze and improve phases of Six Sigma DMAIC.

The purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of institutional theory.

This study used an international sample of 192 companies that have registered in the International Integrated Reporting Council’s (IIRC) early examples database and that published integrated reports during the years 2011–2016. Binary logistic regression as well as Instrumental Variables (IV) regression with Probit and GMM estimators were employed to test the proposed hypotheses.

The results confirm that assurance of integrated reports serves as a response to the absence or incompetence of formal and informal institutions that facilitate private contracting. Specifically, the authors found that firms tend to assure their integrated reports in business environments that are characterized by weaker ethical behaviors, less effective boards, poorer auditing and reporting standards, and insufficient protection of the rights of minority shareholders by the legal system.

This study responds to the research calls upon integrated reporting assurance by investigating the underlying drivers of and motives for voluntary assurance on integrated reports.

The findings provide practical implications for firms, regulators and assurance firms. Firms can utilize the results of the study in determining their corporate policies and strategies regarding whether to undertake assurance on integrated reports. Regulators can also consider the results in shaping and improving the institutional ethical and accountability environment of their countries. Further, assurance firms can use these results to help position themselves and guide their market entry decisions.

This study adds to the understanding of institutional factors that impact the assurance of integrated reports which has been rarely examined by prior research. In particular, this is one of the few attempts to examine the link between institutional ethics and accountability environment and the voluntary assurance demand in an international context.

Drawing on neo-institutional, stakeholder, social contract and contingency theories, the objective of this study is to examine whether cultural values across countries may influence decisions to assure integrated reports.

For this purpose, the authors have collected integrated reporting assurance, national culture and firm-specific data from several sources for the years ranging between 2011 and 2016 and have performed pooled and panel logistic regression analyses.

The authors found that corporations established in countries where the following characteristics prevail have higher tendencies to assure integrated reports: high collectivism among people, low power distance, strong feminine values rather than masculine values, high uncertainty avoidance, pursuance of short-term goals rather than long-term and a low level of indulgence.

The study is not free from limitations. First, the authors were only able to obtain assurance data for the years between 2011 and 2016 since 2011 was the initial year in which integrated reporting was adopted. Second, culture variables used throughout the study remained the same for each year due to the unavailability of differing data. This was noted in prior studies as well; thus, this is not an exception. Third, the assumption that all companies in a country have the same culture score is inherent in the scoring system of countries (Orij, 2010).

Based on the results, the authors drew implications for organizations, policymakers and assurance service providers. Multinational corporations can benefit from the outcome of this study by considering national cultures in formulating their corporate strategies. Finally, assurance service providers can position themselves in the marketplace by the findings of this study.

This paper aims to enhance the comprehension of corporate reporting practices by companies that operate in different countries, with necessarily varying cultural values. To the best knowledge of the authors, no prior study has yet examined the impact of national culture on the assurance of integrated reports.

The purpose of this study is to investigate empirically what affects Global Reporting Initiative (GRI)-based sustainability reporting and its relationship with firm performance in the aviation industry between 2006 and 2015.

The authors derived data from the GRI Sustainability Disclosure Database and Thomson Reuters EIKON; from the former, they downloaded GRI-based reports, and from the latter, they obtained financial data. The authors performed four-level analysis – report existence, report count, application level of report and firm performance –using various regression models (i.e. logistic regression, Poisson regression, ordered logistic regression and ordinary least squares regression).

First, the authors based the analysis on the existence of GRI-based sustainability reports, which showed that firm size and leverage are positively associated with sustainability reporting. Contrary to expectations, ownership was negatively associated. Furthermore, free cash flow per share, growth and profitability do not have significant effects on sustainability reporting, in contrast to expectations. Subsequent analysis was based on report count (number of total published reports within the examination period) and application levels of reports. Compared to the preceding analysis, there were no notable surprises. In addition, we found evidence that growth is negatively associated with application levels of reports (partially supported). Thus, report existence, report count and application level results largely confirm each other. Finally, the authors tested the effect of sustainability reporting on firm performance, which did not produce significant results. Thus, in the aviation industry, sustainability reporting does not play a significant role in enhancing firm performance.

First, the findings show that larger and highly leveraged aviation firms can reduce agency and legitimacy costs through sustainability reporting. Surprisingly, the same assumption did not hold for ownership structure as the firms with diffused ownership base tend not to publish sustainability reports. Thus, boards are advised to establish and improve monitoring mechanisms in these types of firms. Second, although the number of aviation companies publishing separate sustainability reports has increased significantly over the years, almost half of the companies are not still producing sustainability reports. Hence, if the aviation industry believes the merits of engaging in sustainability issues and sincerely desires to enhance its sustainability reporting practices, the authors can suggest the following initiatives. Boards might encourage companies to incorporate sustainability issues into company operations by assigning the necessary financial and human resources. The boards might also establish a separate sustainability committee or department, which could focus on sustainability issues and reporting practices. Regulatory bodies could also encourage aviation companies to act in a socially and environmentally responsible manner by proposing legal requirements and providing guidance.

Relevant civil organisations and environmental activists might undertake more active roles to enhance awareness of sustainability issues in the aviation industry.

Most of the prior studies did not focus on standalone GRI-based sustainability reports, and they were conducted on limited samples and not the aviation industry in particular. This study aims to fill these gaps empirically by establishing testable hypotheses and attempting to demonstrate the validity of theoretical relationships in a wide range of data and among aviation companies worldwide. In this sense, this study is unique in what it undertakes. This study also tests whether sustainability reporting impacts firm value in the aviation industry which, to the best of the authors’ knowledge, has not been examined in prior studies to this extent.

The purpose of this study is to investigate whether corporate governance characteristics impact the voluntary disclosure of carbon emissions.

This empirical research was carried out in two stages. Initially, the carbon disclosures data were sourced from the annual and stand-alone sustainability reports of Turkish non-financial companies listed on Borsa Istanbul during 2011-2015. Later, the corporate governance characteristics that influence carbon disclosures were examined using panel data regression models.

The empirical findings of this study suggested that entities with a higher number of independent directors on their boards were more likely to respond to the Carbon Disclosure Project. In addition, board nationality diversity and the existence of a sustainability committee had a significant positive impact on the propensity to disclose carbon emissions and the extent of those disclosures.

This research provides empirical evidence of the determinants of carbon emission disclosures, which could be useful for organizations and regulatory bodies. Such an understanding is crucial to specify necessary policies that will provide emission reduction practices and policies for entities. This paper fills some of the gap in the literature by concentrating on the association between corporate governance characteristics and disclosures of a more specific environmental issue, being carbon emissions.

This paper aims to examine the nature and extent of forward-looking disclosures in early examples of integrated reporting and to investigate the determinants of those disclosures.

The sample for research involved 55 non-financial companies whose reports are available in the Integrated Reporting Examples Database for the year 2014. The authors used content analysis to investigate the quantitative and qualitative forward-looking disclosures among early adopters of integrated reporting. The forward-looking disclosure index (FLDI) was categorized into two main groups, quantitative and qualitative, including 30 items in total. Multivariate ordinary least squares regression was used to investigate the associations proposed in the research hypotheses.

The authors determined that the majority of the entities tended to provide qualitative forward-looking disclosures rather than quantitative. Further, the findings showed that gender diversity and firm size are positively related to forward-looking disclosures, whereas leverage is negatively related to forward-looking disclosures. Contrary to expectations, the authors did not find a significant impact created by board size, board composition, profitability or industry on forward-looking disclosures.

The research contributes to the current integrated reporting and forward-looking disclosure literature. To the best of the authors’ knowledge, there is no prior study that has investigated forward-looking disclosures in integrated reports. This study contributes to the current literature by examining the determinants of forward-looking disclosures by categorizing them as quantitative and qualitative. Further, this research adds empirical findings to the literature on the association found between female directors and forward-looking disclosures.

The purpose of this paper is to explore how consumers’ reactions lead to anti-consumption (AC) behavior and provide some important clues for the practitioners in the Turkish food industry. The reactions are based on consumer complaining behavior in the Turkish food industry.

In total, 16 brands from the food industry with the highest complaint rates were selected as cases of the study. The consumer complaints from these brands were analyzed through a qualitative content analysis. In this analysis, four categories which are beverage group, food preparation group, junk food group, and delicatessen group were observed as the top complained sectors.

The authors made up five semantic categories and one emoticon category which are AC/boycott tendency discourse, bad hygiene, bad servicescape, deceptive advertisement and defective products based on consumer complaints and disappointed, astonished, devil, pouting, confounded, angel. The results imply that especially unfamiliar objects in food products, unconcerned customer services, deceptive campaigns and spoiled products make consumers exhibit AC behavior. In addition, consumers coded with emoticons as pouting, devil and disappointed are more inclined than others to stop purchasing, respectively.

Due to the qualitative nature of the study, the authors do not make a generalization for the field. AC behavior, deceptive campaign, spoiled products, brand lose confidence and children sensitivity can be investigated with a quantitative study. And a new scale for this field can be developed. Through this scale development, researchers can reach new dimensions and expand the literature about the AC behaviors.

An important implication which the authors got from the cases of the study is Hygiene. Although all cases have hygiene standards such as hazard analysis and critical control point, International Organization for Standardization (ISO 9001), etc., BH and spoiled products codes have high ranks among the cases. Due to this reason, companies should pay attention to their hygiene standards and increase the control period of the production process. Through the empowerment of the hygiene standards, they can fix their bad image on the customers and increase their dependability among the consumers.

In the context of this case study, customer service emerges as an important problem and concept. Insufficient customer service infrastructure should be developed and their institutionalization processes should be empowered by the firms. The authors believe that the deficiency of the institutionalization plays an important role on these problems. And the institutionalization level on the field among the cases of the firms particularly should be investigated by the researchers. Furthermore, companies can increase their complaint management efficiency by joining new complaint websites. Through this manner, they can learn how to deal with different problems and increase their problem-solving skills.

This study provides a comprehensive insight into consumers’ AC behavior. It reveals detailed drivers which may lead to AC behavior and contributes to the existing literature by determining the possible antecedents of AC behavior.