Doctoral Theses (School of Social Sciences)

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Accountability practices in Islamic charities in Scotland a critical and postmodern perspective
(Social Sciences, 2018-04) Mohamed, Hussain Etbiga; Kamla, Professor Rania; Haslam, Professor Jim
Some researchers in the field of accounting have studied the interrelationship between religious values and accounting. Little, however, has been conducted on the values of religions that might inspire change and development of accounting in minority contexts. The overall image that emerges from the literature is that its primary focus is on religious organisations rather than the religious values themselves. In Islamic accounting, attention has been paid to the role of accounting and its functions but not on how accounting can be changed by these values. Further, most of the literature focuses on how the Islamic business environment is influenced by Western accounting practices/standards. This thesis investigates the role of Islamic values in shaping accountability practices in the Islamic charitable sector in Scotland. Also, how the adoption of these values could help in advancing accountability practices by empowering the disadvantaged and marginalised stakeholder groups by giving them a voice in the accountability process and the power to demand accountability. As postmodern research challenges the form and the content of dominant models of knowledge, the study adopts a theological position (Islam) that has a dimension that is interested in a project of emancipation. Some forms of accounting and accountability are inconsistent with this theological position while some are. This study adopts an Islamic theoretical position that appreciates the universality of Islamic principles, as well as the particularity of these principles in practice. This theoretical position is based on the dynamic nature of shariah as a problem-solving methodology and guiding force rather than fixed (objective) rules and standards. The study has some implications for the accountability practices of Islamic charities in Scotland. The adoption of new accountability mechanisms would facilitate the participation of the public. For religion to aid the oppressed and marginalised in their struggles for a better life, these people should be consulted and engaged in the accountability process. There is still a need for improvement in terms of the form and content of Islamic charities' reporting and disclosure practices.
Accountability relationships and populism in the Greek National Health System. Evidence from the 1980s
(Heriot-Watt University, 2023-11) Milios, Vasileios; Yonekura, Doctor Akira; Paterson, Professor Audrey; Jackson, Doctor William
The aim of this thesis is to examine accountability in the Greek National Health system in regard to the emerging managerialism that prevailed in the Western countries since the 1980s. The distinction between political and managerial accountability has been utilised for the conceptualisation of empirical data. The theory of populism was used in order to interpret accountability relationships and explain the impact of the political environment on accountability. Parliamentary debate and the press of the period were examined, and they demonstrated that populism was a dominant force in the public debate. Populism was expressed as fierce polarisation on behalf of the government towards the opposition and it constituted a major way of political accountability. In this context, accounting was not a part of the legitimation scheme and there was direct clash between populism and the discourses of accounting. We also examined how this context was transfused into organisational practices. For this reason, we conducted interviews with people who were involved in the System. Analysis has shown that populism also had significant impact on organisations, as it was translated to severe partisanism and created clientelistic networks which monopolised power. Political accountability infiltrated in organisations through populism, dominated all aspects of accountability and it was turned to partisan accountability. As a result, managerial accountability was overshadowed, and it was never allowed to operate as a system for more efficient control. In fact, managerialism was victimised as a potential threat to the existing status. This thesis contributes to the examination of accountability beyond the Anglo-Saxon context, which dominates scientific literature. Additionally, it provides insights regarding the impact of politicians on accountability and accounting. Moreover, it proposes populism as a new theoretical framework for accountability, because it can have significant impact in a specific setting. Consequently, this thesis aims at further improving the understanding of accounting within the context in which it operates.
Accounting regulation in Nigeria : institutionalisation, accounting quality effects and capital market effects
(Heriot-Watt University, 2019-01) Abdul-Baki, Zayyad; Haniffa, Professor Ros
This study examines three different aspects of accounting regulation in Nigeria. The first empirical chapter (chapter 2) examines the process of the institutionalisation of IFRS in Nigeria and its outcome. Using data from documents, interviews and survey, the chapter finds that IFRS is substantively adopted by Nigerian listed firms, as they use it for internal reporting. Furthermore, the institutionalisation process involves three levels of social order (i.e., Social, political and economic level; organisational field; and organisational level) at which different agents reinforce one another to ensure that institutionalisation of IFRS in Nigeria is substantive. The second empirical chapter examines whether accounting regulation in the form of IFRS adoption and/or enforcement of accounting standards lead(s) to higher accounting quality. The effects of these two regulatory mechanisms were assessed on three dimensions of accounting quality using fixed-effect regressions for earnings management, binary logistic regression for timely loss recognition, and a system dynamic panel model for earnings persistence on a sample of non-financial companies listed on the Nigerian Stock Exchange. The chapter finds that IFRS adoption significantly increases earnings management and reduces earnings persistence, while institutional reform, through the setting up of the Financial Reporting Council of Nigeria (FRCN) to enforce and monitor compliance with accounting standards, reduces earnings management. The third empirical chapter examines the effect of accounting regulation in the form of IFRS adoption and enforcement on market liquidity in Nigeria. The chapter adopts a longitudinal research design and analyses hand-collected panel data sets from semi-structured archives. Three proxies of market liquidity (i.e., bid-ask spread, zero returns, and volume) were adopted for the study. Firm-quarter observations of 1,416, 1,417 and 1,418 were analysed using a random-effect model for bid-ask-spread and a fixed-effect regression for both zero returns and volume, respectively. The chapter finds that both IFRS adoption and enforcement significantly improve the Nigerian stock market liquidity.
Across the counter : socially irresponsible human resource management in UK & Ireland betting firms
(Heriot-Watt University, 2024-04) Macfarlane, Joanne; Richards, Doctor James; Sang, Professor Kate
Socially (ir)responsible human resource management (SIHRM) is an area of growing interest to researchers and practitioners. However, SIHRM is in its infancy, indicating a range of research gaps. The gap that this research fills considers how in certain industries employers appear historically irresponsible toward their frontline employees. Specifically, this thesis investigates the work environment experiences of front-line staff within the retail betting industry, a sector rarely examined more widely across HRM research. This research investigates corporate rhetoric of betting firms and staff experiences working within front-line betting firms, which aims to provide a nuanced understanding of what it is like to work within the gambling industry in a customer-facing role. Drawing on gender at work and feminist theory of violence against women this thesis progresses the SIHRM framework by providing a gendered scope by utilising the experiences of betting shop staff as an industry example of SIHRM practices. This research investigates how gender at work and feminist theory of violence against women can be used to analyse and critique the work environment experiences of frontline staff within the retail betting industry, a sector rarely examined more widely across HRM research. This research adopts a mixed method approach, using semi-structured interviews with 22 front-line staff and 292 staff completing a short survey from five different betting firms in the UK. The data was analysed using thematic analysis, guided by the SIHRM framework and the gender at work theory. Building on the work of Richards & Sang (2019) this research contributes to the existing counter-philosophy of SIHRM. The analysis demonstrates how betting firms are socially irresponsible employers, and adds a gendered consideration to SIHRM philosophy. Moreover, this thesis contributes to extending theories related to gender and aggression, and providing a timely, unique and rare empirical accounts of betting shop work. The main findings of this thesis reveal that betting shop staff experience various forms of customer misbehaviour and violence, which are influenced by gender dynamics and the nature of the gambling industry. The thesis also shows that betting firms fail to protect and support their staff adequately, and often engage in practices that contradict their own policies and regulations. The thesis concludes that betting firms are socially irresponsible employers, and that SIHRM can be used as a framework to analyse and critique their practices from a gendered perspective. The thesis also offers some recommendations for improving the working conditions and well-being of betting shop staff, as well as for advancing the SIHRM literature.
An application of the concept of messy problems to supply chain management : an investigation of non-standard supply chains in humanitarian logistics
(School of Social Sciences, 2017-04) Schiffling, Sarah Aline; Piecyk, Doctor Maja; Caldwell, Doctor Nigel; Greening, Doctor Phil
Purpose: This thesis aims to develop a conceptual framework for the management of non-standard supply chains, based upon the concepts of wicked and messy problems and complex adaptive systems, and to validate it in a humanitarian logistics context. Whilst a general theory of wicked and messy problems is in existence, this has not been applied in a supply chain context. Humanitarian logistics presents a complex managerial challenge, in which standard logistics approaches and techniques have been applied with variable success. Here, the underlying generative mechanisms are explored. Design/ Methodology / Approach: This thesis adopts a critical realist approach. A conceptual framework for messy supply chains is developed based on a review of literature on logistics and supply chain management, as well as complex adaptive systems, and wicked and messy problems. This framework is explored in the context of humanitarian logistics. After an initial round of interviews, three case studies were conducted, focusing on humanitarian responses as the unit of analysis. In total, 44 semistructured interviews were conducted. An analysis of findings in each case is followed by the cross-case analysis of key themes, ultimately resulting in a revised framework. Findings: All of the proposed generative mechanisms underlying the messiness in humanitarian logistics are found to be relevant. The challenges for the management of such messy supply chains lie in the behavioural complexity they represent through the mechanisms of sociopolitical impact and the multitude of diverse stakeholder views they encapsulate. Logistics and supply chain management struggles to find holistic management approaches to address such behavioural complexity appropriately. Implications: This research has highlighted the strong element of behavioural complexity that underlies humanitarian logistics and other messy supply chains and is often inadequately addressed by managers and literature alike. The acknowledgement of all the different elements of messiness in humanitarian logistics and other scenarios, as well as the need for holistic management approaches, changes the way in which messy supply chains are seen. The revised conceptual framework presented in this thesis provides a foundation for further study of various messy supply chain contexts. Originality/Value: This thesis provides a novel view of supply chains that are inadequately captured by current frameworks and typologies. As the complexity of supply chain contexts intensifies, behavioural aspects become increasingly important. The framework provided represents a first application of the rich body of literature on wicked and messy problems, as well as complex adaptive systems in supply chain management.
Applications of biomolecules and isotopes to infer ancient human subsistence activities : Olduvai Gorge, northern Tanzania (early Pleistocene) and Valdocarros, Spain (mid-Pleistocene)
(Heriot-Watt University, 2021-11) Stancampiano, Lavinia Maria; Magill, Doctor Clayton; Pratscher, Doctor Jennifer
An ongoing debate in human evolution research is whether there are connections between eco(hydro)logic changes, and the essential resources (food, water, shade) used by early humans (hominins) that lived in a highly competitive and biodiverse environment. Water and its accessibility provide a direct link between climate, landscape, and large-mammal behaviors, and therefore exerted direct influence as well on early human activities. Additionally, in human evolution, the use of fire is considered a technological landmark; in particular its implications as widening diets and calories intake, defensive tool, and heat source. However, the early development of pyro-technology remains controversial because its remains are easily reworked and their identification in the archaeological record can be impeded. Biomarkers are chemical ‘fossils’ that function as a foundation of high-resolution sedimentary (paleo)climate and (paleo)environmental reconstructions, as well as preservation of plant tissues. Such ‘fossils’ include a wide range of diagnostic organic compounds with known origins, which – due to their relative stability during geologic and biochemistry processes – offer uniquely quantitative insights into ancient landscape conditions across space and through time. Furthermore, stable (lipid) biomarkers derived from vegetation, such as leaf-waxes (i.e., n-alkyl lipids) are commonly preserved in soils and lake sediments associated with hominin archaeological localities. Since plant biomarkers comprise repeated hydrocarbon (–CH2–) sub-units, which differ in atomic composition (13C/12C [δ 13C]; 2H/1H [δD]) among plant types, it is possible to reconstruct the composition of vegetation communities using plant biomarker-specific isotopic signatures. As such, the combination of sedimentary plant biomarker δ 13C measurements offers remarkable insights into vegetation and hydroclimate conditions during geologic history. The environmental factors that drove differences in apparent behavioral development (i.e., evolution) between hominin species during the last 2 million years remain a matter of heated debate. This research focuses on novel biomarker-specific isotope data acquisition to (1) resolve the importance of different dietary options and water resources among past hominin species, and (2) improve upon our current knowledge of how ancient humans adapted to dramatic climate change regarding their (pyro-)technological advancements.
Approximately there : positioning video-mediated interpreting in frontline police services
(Social Sciences, 2020-06) Skinner, Robert Andrew; Napier, Professor Jemina; Fyfe, Professor Nicholas
This study looks at how UK police forces make use of video interpreting services to complete standard police procedures. Two frontline police services were examined: video relay service (VRS) calls to a Police Scotland’s force control room (FRC); and video remote interpreted calls (VRI) to a Police Scotland custody suite. Both contexts were identified as areas for potential VRS/VRI expansion by Police Scotland. The research questions focused on how co-operation was negotiated during a video-mediated interpreting interaction in a frontline policing context and how co-operation affected the delivery of the combined service. To chart how co-operation was received or negotiated, this study combined Positioning Theory (Davies & Harré, 1990) with Actor-Network Theory (ANT) (Callon, 1986; Latour, 2005; Law, 2004). Using this hybrid framework, this study traced the capacity and willingness each participant displayed as they assumed, negotiated, or challenged the shared rights or duties (an interactive position), and considered the role non-human entities (e.g. technology, policies, artefacts) had in shaping these positioning moves. This study found a range of positioning moves that either work towards or become a copositioning arrangement. The establishment of co-positions means different actors have established a unified group of rights and duties that are mutually shared. The findings reaffirm the challenges of remote communication, as well as which features of communication promoted by call handlers, custody sergeant and interpreters appear to be mutually effective for frontline policing interactions. The police participant and the interpreter have a shared objective: to learn about the citizen and to construct an understanding of the issue at hand. Issues still exist regarding knowing how to adapt standard police procedures or generic responses to become meaningful to someone who is a deaf BSL user. Interpreters will sometimes become involved in these matters, advocating the deaf person’s right to receive parity of service beyond the VRS/VRI call. By focusing on standard police procedures and understanding what works and why, we can identify where and when VRS/VRI services could be used to increase citizen access to other areas of police services.
An assessment of factors that influence coalition size of horizontal collaborations in the UK FMCG road freight transport sector
(Heriot-Watt University, 2025-03) Dadhich, Pratyush; Rutherford, Professor Christine; Greening, Professor Philip
Road freight transport plays a crucial role in supporting the UK economy, accounting for 79% of all domestic freight movements. However, there are inefficiencies in road freight operations, with 30% of vehicles running empty and only 63% of vehicles loaded to their capacity during their journeys. These inefficiencies not only impact operating costs but also contribute to higher carbon emissions. Transport is the largest GHG emission sector contributing 24% of the overall carbon emissions in the UK. Governments are setting decarbonisation targets to reduce carbon emissions from their economy and in the UK, the government has announced a plan to reduce carbon emissions to net-zero by 2050. Most companies primarily rely on internal measures to enhance efficiency from transport operations, but they have exhausted opportunities for further process optimisation within their existing operational boundaries. Horizontal collaboration is one of the solutions that go beyond organisational boundaries and has the potential to provide efficiency improvements, such as carbon and cost savings between 10- 30%. Theoretically, cooperative game theory suggests companies can achieve optimal cost savings by forming a grand coalition. Despite the benefits associated with a grand coalition, coalition size exceeding more than four companies is rare in practice and many collaborations fail during the implementation stage. The aim of this study is to assess the factors influencing coalition size of horizontal collaboration and evaluate coalition maximising strategies in the UK FMCG road freight transport operations to enable large size coalition. Methodologically, a systematic literature review conducted to identify the factors that influence coalition size of horizontal collaborations. Additionally, underpinning theories to horizontal collaboration such as cooperative game theory, social exchange theory and transaction cost economies were used to develop the conceptual framework. A mixed-methods approach is applied in this study, integrating focus group discussions to gain qualitative insights into factors influencing coalition size, and the Analytic Hierarchy Process (AHP) to systematically evaluate horizontal collaboration strategies and prioritise factors influencing coalition size of horizontal collaborations. The primary contribution to knowledge is identification of factors using literature review and theoretical foundation. Moreover, it prioritises identified factors that influence coalition size of horizontal collaboration and evaluate coalition maximising strategies in the UK FMCG road freight transport sector. This thesis provide AHP model for assessment of factors that enable practitioners to optimise their resource allocation by focussing on the most significant factors before joining a coalition. Moreover, it supports decision-makers by evaluating coalition maximising strategies for implementation of large size coalition.
Behavioural disequilibrium
(Heriot-Watt University, 2024-08) Ahmed, Ammar Azhari; Caglayan, Professor Mustafa; Eross, Associate Professor Andrea
This thesis examines the role of stock misvaluation in explaining the dynamics of corporate financing strategies, investment decisions, earnings management practices, and earnings performance of firms. It aims to contribute to the literature on the effect of stock price misvaluation on corporate financial decisions and outcomes. The first study examines how equity misvaluation affects firm equity issuance, debt issuance and the proportion of earnings retained. Further, it examines the financing channels through which firms invest in capital expenditures and research and development in response to equity misvaluation. The second study investigates the role of equity misvaluation and investor psychological reference points embodied in earnings targets in driving earnings management behaviour. The third study explores the effect of misvaluation on future firm profitability measured by growth in earnings. The results indicate firms react to misvaluation of their shares primarily through the issuance of equity. Issued equity is used to finance increases in capital expenditures as well as research and development investments. Further, the findings suggest the element of stock misvaluation which is idiosyncratic to the firm rather than shared amongst industry peers is associated only with research and development investment. The second study presents evidence that misvaluation-induced earnings management is positively associated with the probability that the firm reports earnings above the profitability and analyst forecast targets. This suggests that managers cater to investor psychological reference points through earnings manipulation. Robustness tests also show that a positive relationship between misvaluation and earnings management holds for firms reporting earnings above and below their targets, implying capital market motivations are not the only incentive driving misvalued firms to manage earnings, as assumed in prior literature. In the third study, findings indicate misvaluation is positively associated with future growth in earnings per share. Furthermore, the results evidence that misvaluation is more strongly related to future earnings changes in the long-run, rather than the short run. These results support the findings that misvaluation has a positive effect on long-term investments such as research and development. Further, the findings indicate that the relationship between misvaluation and earnings growth varies with level of growth opportunities. Firms with higher growth opportunities exhibit a stronger link with misvaluation than do firms with lower growth opportunities. These findings align with the theoretical expectation that growth firms are more sensitive to equity valuations in their corporate financing and investment decisions.
Bodily perception of our hands, feet, and whole body
(Heriot-Watt University, 2023-07) Efstathiou, Myrto; Sedda, Doctor Anna; Delicato, Doctor Louise S.
This thesis examines differences in sensing, imagining and feelings towards our hands, feet, and whole body in healthy participants, via three online experimental studies. The first chapter describes the theoretical background used to develop this thesis, encompassing the most up-to-date theories on body representation that form the basis of our knowledge on the topic. The second chapter (sensing) describes a study exploring whether spontaneous sensations (SPS), in other words, sensations we feel without external stimulation, differ between our hands, feet and whole body. This study also explores whether visual attention influences the experience of SPS. One hundred and seventy-five individuals completed an SPS task measuring the general tendency to experience SPS (SPSTrait) and the experience of SPS in a precise moment (SPSState), along with an endogenous visual attention task. The results show that the SPS experience differs between the precise moment and the general tendency, and across our body districts. My findings show that we tend to experience SPS, in general, more strongly in our whole body than our feet (SPSTrait), while our in-the-moment attention to SPS (SPSState) is the same across the body districts. This experience does not depend on visual attention differences. The study described in the third chapter (imagining) explores whether the representation of the body in action, measured via motor imagery, differs between our hands, feet, and whole body depending on the levels of awareness required by the task administered. Sixty participants completed a series of Implicit Association Tests (a more implicit motor imagery task), a Mental Motor Chronometry task (a more explicit motor imagery task), and a visual imagery questionnaire. All tasks targeted the representation of hands, feet and whole body. The results show that when the task requires less awareness to be solved, in other words, it is more implicit, there are no differences between hands, feet and whole body. While differences can be found when more awareness of our own body representation and related processes is required, with a stronger motor imagery for the hands than the whole body. This finding is not due to visual imagery differences, as demonstrated by the results of the visual imagery questionnaire I administered. The study described in the fourth chapter (feelings towards our body) adopts a similar approach to the previous one, but this time I focused on emotional body representations, measured via body image. I explored whether these representations differ in our hands, feet, and whole body, considering more implicit and explicit levels of awareness. Sixty-seven participants completed a series of Implicit Association Tests (a more implicit body image task) and a Body Image Satisfaction Visual Analogue Scale (a more explicit body image task) for hands, feet and whole body. The results show no differences in the more implicit level of awareness in hands, feet and whole body, while differences are apparent at a more explicit level of awareness, with higher scores for body image satisfaction for the hands than the whole body and marginally significant lower scores for feet than hands. In the fifth and final chapter, a general discussion of the findings, their novelty and the impact on applications of body representation is presented. Overall, my studies show that the mental representations of our hands, feet and whole body are different. Hands appear to have a more pronounced effect on our body representation at a more explicit level of awareness and at imagining and feelings towards our body representational levels. This suggests the possibility of a separate and different representation for hands, depending on the level of awareness (more explicit) and representation (imagining/feelings towards our body)
Buyer control over outsourced service delivery in public service triads
(Heriot-Watt University, 2022-11) Topak, Berna; Caldwell, Professor Nigel D.; Bititci, Professor S. Umit
The aim of this research inquiry is to understand how, in public contracts, service delivery is controlled in relation to the separation between the buyer, service provider and service delivery. Moreover, to explore the influence of buyer separation, task programmability, and outcome uncertainty variables on a buyer’s control mechanisms during pre-tendering, during tendering, and post- tendering stages in public service contracting. Next, buyer risk mitigating strategies that facilitate maintaining control over service delivery in public sector service triads is investigated by comparing different public service triad types that have varying buyer separation, task programmability and outcome uncertainty levels. The research inquiry embraces a multiple embedded case study research design and is conducted in cooperation with Scotland Excel and seven Scottish Councils in four different service sectors – care homes, fostering, waste management, and engineering and technical consultancy. A unique form of thematic analysis that is suggested by Stake (2006), specifically for a structured analysis of qualitative multiple case studies is embraced by this research inquiry. The analysis method is conducted in two-levels, for embedded and for main cases of the research. Consequently, the research contributes to the gap in our knowledge in three fundamental area. First, a literature contribution by proposing a taxonomy of public sector buyer’s control difficulties over service delivery in service triad setting. Second, a literature contribution by identifying and elaborating an impacting variable for service triads buyer’s separation. Third, a theoretical contribution to the principal-agency theory by identifying new principal and agent relationship types that a specific for public sector service triads.
Censorship and literary translation in Turkey : translating obscenity after 'The Soft Machine' and 'Snuff' court cases
(Heriot-Watt University, 2017-07) Aktener, Ilgin; Winters, Doctor Marion; Angelelli, Professor Claudia
Censorship has been a reality of Turkey since the establishment of the Turkish Republic. Turkish translators and publishers are among those who have been subjected to censorship. In 2011, the Turkish publishers (İrfan Sancı and Hasan Basri Çıplak) and translators (Süha Sertabiboğlu and Funda Uncu) of the novels The Soft Machine and Snuff were taken to court on the grounds of obscenity. These two court cases constitute merely two of numerous examples of censorship imposed on translators and publishers in Turkey. However, such obscenity court cases have hardly been investigated in studies on censorship and translation focusing on Turkish context. To address this gap, this thesis investigates the effects of the two court cases on publishers’ and translators’ subsequent translation/publication behaviours, choices and strategies. This research is constructed as a case study, and is informed by mixed methods including corpus methods and in-depth interviews. Through corpus methods, and interviews with the defendants of the two court cases, data regarding translators’ and publishers’ behaviours, decisions and strategies are collected and triangulated. Interviews also introduce translators’ and publishers’ perspectives in the discussion of censorship in translation studies. The data are discussed in the light of various censorship theories and the literature in censorship and translation, and obscenity and translation.
Child human capital in developing countries
(Social Sciences, 2019-12) Fan, Wei; Porter, Associate Professor Catherine; LeMay-Boucher, Associate Professor Phillippe
This thesis contributes to three current topics in child human capital development in the developing world. First, we examine the role that child ability plays in parental investment decisions in Ethiopia. Second, using a different dataset, we investigate whether women’s empowerment could improve child nutritional status in Ethiopia. Third, we study the effect of sanitation on child cognitive ability in India, and explore heterogeneous effects by child endowments. In Chapter 2, we present a paper which exploits the longitudinal Young Lives data survey in Ethiopia to evaluate the causal effect of child cognitive skill on parental educational investment within the family. The study uses instrument variables combined with sibling ﬁxed-effects to tackle the endogeneity in child ability and parental investment. We ﬁnd that parents compensate the low-ability child among their primary school-age offspring through increased educational fees. We also ﬁnd that this effect mainly holds for the high socioeconomic households. Chapter 3 investigates the association between maternal autonomy and child nutritional status among children aged 0-59 months in Ethiopia. Using the nationally representative Demographic and Health Survey data and an innovative empirical methodology- ‘post-double-selectionLasso’ (PDS-LASSO) - which helps to avoid dubious variable selection and to deal with omitted variablebias, we provide evidence that a child is less likely to be underweight if his/her mother has high autonomy. Notably, this correlation is strongest for children who are older than two years old. The last paper, shown in Chapter 4, explores the impact of shocks and policy during the fetal and infancy periods, along with their interaction, on later cognitive performance in rural India. Speciﬁcally, it studies the separate effect of in-utero rainfall ﬂuctuations and a sanitation campaign at birth. It further discusses whether the effect of the sanitation campaign is differential by child endowments induced by previous rainfall shock. Using a difference-in-differences design, we do not ﬁnd that the return to the sanitation programme is higher for advantaged children, as evidence shows that children who were exposed to positive rainfall in utero achieve similar scores at the age of 8-11 through the improved sanitary environment at birth.
The collaborative construction of the stand-by mode of interpreting in police interviews with suspects
(Social Sciences, 2017-07) Monteoliva-Garcia, Eloisa; Boser, Professor Ursula; Napier, Professor Jemina
Interpreting is primarily conceptualized as a form of linguistic assistance between two monolingual speakers even though many of those requiring interpreting services in public service settings have some knowledge of the language of the institution (Angermeyer 2015). A limited knowledge of the host language may be considered sufficient to communicate without assistance, insufficient and/or inadequate, or otherwise acknowledged and be combined with the on-and-off assistance of an interpreter. This is the so-called ‘stand-by mode’ of interpreting (Angermeyer 2008, p.390). The case study presented in this thesis explores interactional dynamics and participation patterns in two authentic video-recorded police interviews conducted in English with two Spanish speaking suspects and a professional interpreter, in which the stand-by mode of interpreting was used. Drawing on Conversation Analysis, Interactional Sociolinguistics and on a multimodal approach to the analysis, this thesis looks at the unique footprint of the stand-by mode of interpreting as enacted in the way the interaction is organized, the patterns of use, nonuse and initiation of interpreter-mediated sequences, the contextual conditions surrounding interpreted sequences, and the functions and demands of interpreting in the stand-by mode as a regime that is used selectively and locally. This thesis contributes to conceptualizing a new interpreting mode within the Dialogue Interpreting paradigm which is likely to become more and more relevant in today’s multilingual societies, problematizes its risks in police interviews, and highlights its potential.
Company investment announcements and the sustainability agenda
(Heriot-Watt University, 2024-08) Lawal, Kuburat Olayinka; Jones, Doctor Edward; Lu, Doctor Jia (Lucy)
This thesis empirically investigates the impacts of environmental (E), social (S), and governance (G) credentials, managerial tone, and information complexity on the stock market’s valuation of corporate investment decisions, with and without a sustainability agenda, in the UK from 2013 to 2021. The motivation behind this study is derived from the exposure of listed companies to investor scrutiny of sustainability strategies and disclosures to identify whether or not markets encourage the sustainability agenda. Using company investment announcements as the basis of investigations, this study examines the stock market reaction to a set of sustainable and non-sustainable investments. An event study is conducted to evaluate the abnormal returns to the investment announcements. The study addresses how a set of firm-specific ESG credentials affect the stock market’s valuation of investment decisions. Additionally, this study examines the effect of the tone conveyed by managers and the information complexity of investment announcements on the stock market’s valuation of investment decisions. Textual analysis using the Loughran and McDonald dictionary is employed in examining managerial tone and information complexity. The empirical tests of hypotheses are conducted using pooled ordinary least squares (OLS) regressions. The findings reported in this thesis indicate that the stock market positively values sustainable investment, although slightly lower than their non-sustainable counterparts. The discount on market valuation is pronounced for environmental and social credentials and weak ESG engagements increase the market’s valuation of corporate investment decisions. Of the two key environmental measures (resource use efficiency and emissions scores) examined, weaker emission credentials increase the stock market valuation of corporate investment decisions with a sustainability agenda, whereas weaker emission credentials reduce the stock market valuation of corporate investment decisions without a sustainability agenda. Furthermore, the effect of governance credentials, particularly governance scores (G), on the stock market’s valuation of investment decisions is impacted by profitability, leverage, growth opportunities, and sustainability-based compensation. Finally, the tone employed in investment announcements by managers contains incremental information that the stock market responds to, particularly in investments with a sustainability agenda. However, high information complexity reduces the market’s valuation of investment decisions, but slightly less so for sustainable investments. The evidence documented in this thesis has implications for allocative efficiency and suggests that new sustainable investments should be encouraged for pecuniary reasons.
Confronting ableism : the experiences of employees with bipolar disorder within 'normative' work contexts
(Social Sciences, 2017-06) Olowookere, Kehinde; Richards, Doctor James; Sang, Doctor Kate
In contemporary, westernized and industrialized nations, such as the United Kingdom, paid work is considered the foundation of political, economic and social order (Newton et al., 2007). As vital as it is, however, paid work/employment remains an area of disadvantage for individuals who are constructed as ‘different’, such as women and disabled individuals. Disabled people, in particular, have been found to experience exclusion and discrimination in the labour market. This is evidenced in employment indicators, which depict an uneven distribution in employment outcomes for disabled individuals, particularly those with mental health conditions. The reasons for these disadvantages remain the essence of substantial dissension. The current study aims to contribute to knowledge of why disabled employees, specifically those with bipolar disorder, may be disproportionately subjected to discriminatory attitudes and practices in the workplace and labour market. The overarching aim is to offer a theoretical background for understanding the experiences of employees with bipolar disorder in the workplace. The study conceptualizes disability as a social construct discursively produced within social relations. The research is informed by qualitative semi-structured interviews with individuals who have bipolar disorder, allowing for a detailed exploration of how participants interpret their work experiences. The data collected was analysed using narrative and Foucauldian analytical techniques. Fundamentally, the findings offer a nuanced and in-depth perspective on the experiences of a concealed, yet marginalized identity in the workplace. The insights gained point to how the experiences of work may be a product of the construct of work around the ‘ideal’ employee. The narratives collected also underscore that the social connotations attached to the label of bipolar disorder, when allotted to participants, constructs such individuals as ‘less capable’. It allows for the dissemination of meaning to participants’ experiences, and opens up positions of subjectivity for these individuals. The findings both affirm and strengthen the theoretical basis of the social relational model of disability. The study contributes to knowledge of the vital role played by ableist work contexts in the lived experiences of employees with bipolar disorder, a subject area that remains largely under-researched in the domain of work and employment. The particular emphasis on social interactions, and on problematizing work contexts rather than individual capability differentiates the study from previous studies on bipolar disorder, and generates pertinent considerations for disability studies. Essentially, the findings call for the modification of work to comprise inclusive strategies, which are suited to the individualities of employees. The implications, both for employees and employers, are wide-ranging. The analysis of the resistance of subjective positions in the study adds to knowledge of how the disadvantaged position of disabled employees can be confronted and altered. The findings also highlight the need for a shift in organizational and governmental policies/schemes from individualizing disability to querying the normative nature of work in contemporary workplaces. As such, the study does not only offer a nuanced analysis of the lived experiences of employees with bipolar disorder; it also offers suggestions on how prevailing discursive practices can be made accommodative of difference.
Contributions to the analysis of economic growth and cross-sectional dependence
(Social Sciences, 2018-08) Ditzen, Jan; Bhattacharjee, Professor Arnab; Schaﬀer, Professor Mark
This thesis links the theoretical and the applied literature on interdependence between countries in growth models and their impact on convergence. Economic theory agrees on the existence of interactions between countries, but the empirical literature neglects these interactions. Econometric theory deﬁnes two types of dependence between units, which both needs to be taken care of when estimated. The thesis consists of three chapters. The ﬁrst chapter presents a growth model, which motivates the weaker type of dependence, spatial dependence. In this model, migration, trade and foreign direct investments act as channels for the interaction of countries. The model predicts positive eﬀects of the interactions, especially of migration. It is common to model the second type of cross-sectional dependence in form of a multifactor error structure model in a heterogeneous slope panel. The model is estimated by the Dynamic Common Correlated Eﬀects estimator, which approximates the dependence by time speciﬁc averages. The second chapter introduces a Stata package to compute this estimator. It discusses practical challenges in its empirical application, presents examples for the estimation and highlights the requirements for the time and cross-sectional dimensions using a Monte Carlo simulation. The ﬁnal chapter combines the contributions of the ﬁrst two chapters. A spatial time lag controls for spatial dependence. The growth model in the ﬁrst chapter is used to motivate the choice of the weights. Strong cross-sectional dependence is taken care of by the methods explained in the preceding chapter. In addition, the chapter uses a general Lotka-Volterra model to determine the type of convergence in the presence of spatial interactions. Lastly, evidence for conditional convergence is presented for a panel of 93 countries.
The court of last resort : a reassessment of agency costs in the UK takeover market
(Heriot-Watt University, 2019-04) Kamp, Konstantin; Jones, Doctor Edward; Xu, Doctor Bing
This thesis examines the role of agency costs in the context of takeover markets, which leads to a better understanding of the functioning of the market for corporate control and takeover likelihood. There has been considerable previous research on the main topics considered here but using new methodologies and techniques, a number of contributions to the literature are identified. The thesis contributes to the literature by (1) reassessing bidding firm abnormal returns, (2) using takeover likelihood to identify a detailed view of the market for corporate control with regards to disciplinary targets on the basis of agency costs and agency costs of free cash flow. In a sample of successful takeover announcements from UK bidders between 1995 and 2014, half of modelled events display ARCH effects. We apply the appropriate GARCH models to correct market model parameters estimated during the market model estimation period. We find that the standard market model overstates betas when ARCH effects exist, in turn leading to an overstatement of negative Cumulative Average Abnormal Return. Significant differences between the market model and GARCH adjusted model are identified. Our results show agency costs to bidding firms, consistent with previous studies. But returns must be somewhat upwards corrected. These differences do not translate to significantly different coefficients in CAR prediction models. Conclusions of such prediction models are thus unaffected by GARCH adjustment. The second empirical chapter tests whether agency costs predict takeover likelihood and if the takeover mechanism disciplines inefficient management. The approach is to identify candidates for disciplinary takeover on the basis of excess return and Tobin’s Q from a sample of companies with primary listing in London between 1986 and 2016. When using the lowest decile for excess return to identify disciplinary targets, takeover risk increased but little evidence was found to indicate that fundamental agency cost indicators were related to takeover risk. The market was more selective regarding companies in the lowest decile of Tobin’s Q. These companies appear undervalued and, therefore, improved managerial efficiency is likely to enhance company value. In the third chapter, the disciplinary candidate identifier is adjusted to detect agency costs of free cash flow. A set of company-year observations with high free cash flows but where growth opportunities for investment of that cash were lacking, was generated. Specifically, we required both Tobin’s Q to exceed, and free cash flow on assets to fall below, industry-year cut-offs at the quartile and the median. However, we only find limited evidence for such companies being disciplined in takeover markets. We did not observe strong evidence for companies’ ability to adjust takeover likelihood by distributing cash to investors. These findings imply that agency costs of free cash flow are regulated through means other than the market for corporate control. The findings presented in this thesis provide a set of implications for researchers, practitioners, as well as regulators and policymakers. For researchers, the evidence in this thesis suggests that ARCH effects should not be ignored when performing event study methodology. When researching the market for corporate control, the cut-off point for excess return and Tobin’s Q must be set relatively low for the classification of the disciplinary set - in our study at around 10% to 20% of the sample. Regarding agency costs of free cash flow, it is not sufficient to use low Tobin’s Q alone and overlook free cash flows. For practitioners, the results on bidding firm abnormal returns demonstrate that previous findings of long-term underperformance must be somewhat upwardly corrected, even though our findings confirm previous studies which show that UK acquisitions do not create value for acquirer shareholders. Through the study of takeover likelihood, a well-functioning market for corporate control is observed in the UK. What is important is the display which companies are likely to be disciplinary candidates. The evidence suggests that agency costs of free cash flow are not a significant determinant of takeover likelihood in the UK market for corporate control. For regulators, the main implication is that an open merger policy is desirable if a functional market for corporate control is expected to protect shareholders from agency costs.
A critical examination of forging ‘industry-driven’ partnerships in Malaysian TVET institutions
(Heriot-Watt University, 2024-04) Harikirishanan, Davindran; Vinayan, Doctor Gowrie; Tran, Doctor Yen; Ling, Doctor Siow May
Espousing the sequential exploratory design, this study aims to propose industry-driven TVET (Technical Education Vocational and Training) partnership strategies between the local industries and TVET institutions (Higher Education Institutions) in Malaysia. According to The Star (2023), the Malaysian TVET enrolment rate was at 6.1% compared to Singapore (23.8%), Indonesia (12.8) and South Korea (14.2%) and cannot be perceived as a convincing rate. The dip in student enrolment rates, archaic teaching and learning pedagogical approaches, and hesitance from the industrial sector to participate in TVET partnerships pose impediments to the growth of the Malaysian TVET program. Via these partnership strategies, it is anticipated that TVET students will be able to hone their capabilities to respond to the skills requirements required by the industry to boost productivity and profitability. Anchored on the Triple Helix Model of Innovation, the study began inductively to explore the viewpoints of seventeen respondents using the semi-structured interview technique to discover emerging TVET partnership strategies applying the reflexive thematic analysis approach. Consequently, five themes, (1) curriculum design and delivery collaboration, (2) mentor-mentee relationship, (3) research and development collaboration, (4) infrastructural collaboration and (5) joint promotional activities were identified. These five themes and self-determined pedagogical approach were then quantitatively validated and generalized using structured questionnaires distributed to medium and large industries in Malaysia. The collected data was statistically assessed using the Structural Equation Modelling (SEM) technique to evaluate the path significance and the moderating effect of self-determined learning (heutagogy). All direct paths were found to be significant. However, heutagogy was found to significantly moderate the relationship between mentor-mentee relationship and the successful fulfilment of industry skills requirements. In theory, this research highlights the pertinent role of the Triple Helix Model in proportioning the function of the industries, institutes and the government, while also accentuating the viability of heutagogy in the Malaysian context. In practice, the study provides an impetus to the government to vigorously implement an ‘industry-driven TVET’ strategy to successfully achieve the Malaysian TVET agenda.
Cultural transmission : exploring the role of language and transmission pathways in social networks
(Heriot-Watt University, 2022-05) Papa, Aliki; Tamariz, Doctor Monica; Cristea, Doctor Mioara; McGuigan, Doctor Nicola
This thesis investigates previously underexamined or unexplored aspects of the cultural transmission process with the overall aim of advancing cultural evolutionary theory. The first study implements the linear transmission chains experimental design to systematically compare language versus demonstration as social transmission modes in adult and child chains. Despite its importance in social learning, language is extremely underexamined as a distinct mode of transmission. The results, however, illustrate that it supports the type of high-fidelity social transmission that is required for cumulative cultural evolution, especially in children. The second study examines social learning from a multi-generational perspective. By using a novel design, it investigates how the context of acquisition of a cultural trait affects the onward transmission of that trait. This is the first experimental instance in which onward transmission is examined. The findings suggest that a context-congruence bias impacts cultural transmission and it even modulates model-based biases. The context-congruence bias is the first factor found to link acquisition and onward transmission. The third study uses qualitative data to explore how cultural information flows in a real-world social network. It explains how the previously proposed transmission biases may impact acquisition and onward transmission, and how vertical congruence – the result of our proposed context-congruence bias – can lead to increased longevity and stability. By exploring cultural transmission at the level of the individual, we uncover new questions and present new hypotheses. As different social learning and teaching mechanisms are documented, their connection with trait longevity is also considered. In the final chapter, the implications of the studies are discussed, as are their possible limitations and the avenues for future research that arise from the findings.