Digital Commons Network^™

Accounting For The Vernacular, Anita Hunter

Woman C.P.A.

No abstract provided.

Antecedents Of Entrepreneurial Activity And Poverty: Mediating Effect Of Entrepreneurial Activity, Bashir I. Bugaje, Azmawani Abd Rahman, Rusmawati Said, Jo A. Ho, Abubakar A. Adamu

Journal of Global Business Insights

Poverty rates in Sub-Saharan Africa (SSA) have risen, with 47% of the region’s population living in poverty. In Nigeria, approximately 87 million are classified as extremely poor. Existing research on the relationship between entrepreneurship and poverty in this region is fragmented and inconsistent. Traditional economic measures of poverty have proven inadequate, prompting the need for a multidimensional approach. The paper examined the mediating effect of entrepreneurial activity on the relationship between the precursors of entrepreneurship and poverty. The study used a survey method and partial least squares structural equation modeling (PLS-SEM) to analyze the data, which confirmed all hypotheses, revealing …

Intermediate Conformity Of Hrm Practices In Host Countries: Why And How They Work, Wenjuan Guo

Journal of Global Business Insights

The institutional theory suggests that multinational enterprises (MNEs) need to conform to institutional norms to gain legitimacy, thereby enhancing their survival in host countries. Conversely, from the perspective of business strategy, MNEs gain a competitive advantage by leveraging organizational capabilities worldwide. These two perspectives imply that MNEs face conflicting pressures when adopting HRM practices in their host country subsidiaries. This article discusses the rationale for why MNEs’ subsidiaries should intermediately conform to both internal and external institutional forces and adopt a combination of home and host country HRM practices. Furthermore, it suggests that intermediate conformity contributes to a higher survival …

Millennials’ Perception Towards Adaption And Intention Of M-Banking: Experience From A Developing Country, Noman Hasan, Md. Shahed Mahmud, Abdul Gaffar Khan, Reshma Pervin Lima, Shiblu Miah

Journal of Global Business Insights

In recent years, m-banking has been developed rapidly around the world. The research aims to measure millennials’ perception towards adaption and intention of m-banking from a developing country’s perspective. A PLS-SEM modeling approach was performed to test the hypothetical model. The empirical results reveal that perceived ease of use, perceived security and privacy, and perceived cost significantly affect the millennials’ attitude to adopt m-banking. In contrast, perceived usefulness and perceived self-efficacy have an insignificant effect. Furthermore, attitude towards adopting m-banking significantly impacts adoption and intention among millennials. Practical and theoretical implications have been identified based on the study results.

Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni

Jurnal Akuntansi dan Keuangan Indonesia

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …

Beyond The Number: Tone Analysis In Annual Reports, Ani Wilujeng Suryani, Dinda Tustika Apta Fauz

Jurnal Akuntansi dan Keuangan Indonesia

In making decisions, stakeholders utilize not only quantitative information but also qualitative information, such as annual reports. However, annual reports in narrative form are often used to exaggerate company performance data. One aspect that influences stakeholders’ decision is tone. This study aims to examine the impact of positive tone disclosure in management analysis reports and discussions on company value. This study was conducted on 166 financial and property companies listed on the IDX. Management analysis and discussion reports were categorized according to their tone. Using linguistic inquiry and word count software (LIWC-22), the procedure yielded more precise and consistent analysis. …

Do Fundamental Financial Ratios Affect The Company's Stock Price? Indonesia Evidence, Arumega Zarefar, Armadani Armadani

Jurnal Akuntansi dan Keuangan Indonesia

The objectives of this research aims to examine the effect of corporate fundamental financial ratios on stock prices and to examine whether firm age determine stock prices in the perspective of signaling theory. Here Generalized Least Squares (GLS) approach was used as the main analysis technique, and Ordinary Least Squares (OLS) was incorporated for the robustness test. The research was conducted on companies listed on the Indonesia Stock Exchange during the 2014-2020 period. This study finds that return on assets, solvency ratio, and Tobin's Q positively affect stock prices, that cash ratio has a negative effect on stock prices, and …

Assessing Smart Nation Singapore As An International Model For Ai Responsibility, Philip L. Frana

International Journal on Responsibility

While AI and other smart technologies greatly contribute to material aspects of well-being, there are concerns that they threaten quality of life in Singapore. Smart technologies and digital governance have freed up labor for activities where human empathy and understanding are unique and indispensable, but also threaten to undermine human dignity and accountability. This paper undertakes a comprehensive assessment of Singapore as an international model for AI responsibility from the perspective of the history and philosophy of technological governance. It examines the evolution of regulatory frameworks, ethical considerations, and key legal documents and social initiatives shaping the nation’s approach to …

Personal Reflections From A Grassroots Peacebuilding Journey, Mark Clark

New England Journal of Public Policy

This article presents the author’s personal reflections from experiences over the past thirty years, working at the intersection of leadership development, complexity, and conflict: a journey from corporate law, the British Army, and armed conflict, through the British Foreign & Commonwealth Office and the US-led coalition’s intervention in Iraq, emergency humanitarian response in the Democratic Republic of the Congo, and violence reduction and post-conflict reconciliation in Papua New Guinea, to a Jordan-based international peacebuilding organization that supports grassroots peacebuilding efforts in fifty-two countries, and finally a return home to Scotland. It is a journey of naïveté, hubris, curiosity, and an …

Method Of Product Placement In Computer Games. Qualitative Research Amongst Polish Players, Magdalena Hofman-Kohlmeyer

Journal of Marketing and Consumer Behaviour in Emerging Markets

Nowadays, new technologies enable practitioners to create brand experience in the virtual world of computer games. Marketers use product placement to reach potential and current customers. In the meantime, computer games have become an attractive medium because they attract an increasingly wider audience of different genders and various age groups. Therefore, an important issue is to know and systematize current methods of brand placement in computer games. For the purpose, the author carried out 20 in-depth interviews with players of chosen computer games, Second Life, Euro Truck Simulator 2 and The Sims. According to the analysis, it can be distinguished …

Mediating Effect Of Mobile Banking Trust On Information And System Quality, Marko Van Deventer

Journal of Marketing and Consumer Behaviour in Emerging Markets

In the context of mobile banking services, trust emerges as a pivotal factor influencing both the acceptance and utilisation of these services, significantly shaping customers' confidence in their usage. Existing literature proposes that trust operates as a mediator in the connection between customers' perceptions of the quality of information and the overall system in mobile banking.

This study aimed to investigate whether trust acts as a mediating variable in the relationship between information and system quality within the mobile banking experiences of Generation Y customers in the South African banking sector. Employing a descriptive research design, the study distributed self-administered …

The Role Of Transformational Leadership And Job Satisfaction In Change Readiness In Petrochemical Industry Of Saudi Arabia, Maram Alshahrani, Harris Siddiqi Tahir, Bassem Emile Maamari, Beverley Mcnally

Arab Economic and Business Journal

Neglecting an organization’s readiness for change may have far-reaching influence on the success of a change process. This study investigates two factors that impact organizational change success, leadership and job satisfaction. The aim of study is to examine the relationship between transformational leadership, job satisfaction, and change readiness in the Saudi petrochemical industry context. The results reveal that change readiness increases job satisfaction of employees when leaders apply the principles of transformational leadership. The findings have implications for HR practitioners in designing leadership development programs to ensure job satisfaction, better and desired outcomes from an organizational change program.

The Relationship Between Microfinance Bank And Economic Growth In Nigeria, Muhammad-Bashir Owolabi Yusuf, Ridwan Olabisi Yusuff, Daud Ishola Jimoh

Arab Economic and Business Journal

The goal of this study was to investigate how Nigeria's economy and microfinance banks are related, using time series data from 1992 to 2021. The relationship was assessed using the ARDL model. Short-term negative relationship exists between Microfinance Bank Asset and Economic growth. Specifically, the results indicate that a rise in the assets of microfinance banks (MFBA) will slow Nigeria's economic expansion. Economic growth in Nigeria is considerable and favorably correlated with microfinance banks loans and advances. Finally, it was clear that there is a long-run equilibrium link between economic growth, microfinance banks' assets and their loans and advances.

Las Figuras De Juegos De Rol Como Soporte Para La Apropiación De Personajes, Roberto Adrián García Madrid, Blanca Estela Lopez Perez

Journal of Roleplaying Studies and STEAM

El desarrollo de juegos de rol implica la consideración de diversos elementos, como temática, historia y personajes. Un aspecto es la utilización de figuras en miniatura, que actúan como avatares físicos en la narración del juego. Estas figuras contribuyen a la identificación entre jugadores y personajes, así como a la construcción de escenas y al entendimiento del desempeño de los personajes.

Cada juego ofrece diversas opciones de avatares, con distintos niveles de abstracción y representación. El mercado de figuras proporciona una amplia variedad de personajes con diferentes poses y técnicas de pintura, enriqueciendo la experiencia de construcción avatares. Identificar los …

Journal Of Roleplaying Studies And Steam (Jrpssteam) Vol. 3 [2024], Número 1 (Issue 1)., Miguel A. Bastarrachea-Magnani, Edgar Meritano, Mauricio Rangel Jiménez, Cristo Leon, James Lipuma Dr.

Journal of Roleplaying Studies and STEAM

Editorial Lento pero seguro, seguimos adelante

Estamos muy contentos de seguir con este proyecto que ha tenido gran éxito, contamos con registro de descargas de más de 130 instituciones universitarias de 74 países, además de posicionarnos poco a poco como una revista académica de gran nivel gracias a las políticas estrictas que seguimos número tras número.

En esta ocasión los trabajos presentados dan muestra de la madurez que estamos alcanzando como revista, como primer artículo tenemos Las figuras de juegos de rol como soporte para la apropiación de personajes, texto que nos habla de la gran relevancia que tienen las …

They've Got Game

DePaul Magazine

DePaul alumni occupy positions across the sports industry. Specialized business and communication programs aim to increase those stats.

A Systematic Literature Review On Overconfidence And Related Biases Influencing Investment Decision Making, Uttam Karki, Vaneet Bhatia, Dheeraj Sharma

Economic and Business Review

In the current market scenario, it has been observed that biases are among the most significant factors influencing investment decisions. Among these biases, overconfidence is a common phenomenon managers tend to exhibit while making decisions. To understand the role of overconfidence bias in investment decision making, this study thoroughly scrutinizes and consolidates the current research on overconfidence bias. To achieve the objective, this study performs a systematic review of literature utilizing the PRISMA approach and examines 92 journal articles published in the last 20 years. Results suggest that the other two biases—hindsight and confirmation—are related to overconfidence bias. In addition, …

The Relationship Between Culture, Sustainable Use Of Resources, And Financial Performance: An Institutional And Natural-Resource-Based Perspective, Deon H. Engelke, Noel J. Pearse, Fabio M. Correa, Frederick O. Skae

Economic and Business Review

Modelling a dataset of 5230 globally listed firms through two statistical approaches reflecting the primary principles of Natural-Resource-Based Theory and Institutional Theory, respectively, this study provides evidence that sustainability initiatives developed by firms are being rewarded in the form of improved Corporate Financial Performance (CFP). Culture has a significant influence on both firm sustainability performance, captured in ESG ratings, and CFP and also interacts with other variables, including industry sector and socio-economic development of a firm’s markets. This study is unique in hypothesising and statistically proving that sustainability is a mechanism that activates the potential of culture to produce CFP. …

Sustaining Digital Assets Through Mobile Estate Planning, Norliza Katuk, Asvinitha Muniandy, Norazlina Abd. Wahab, Ijaz Ahmad

An-Najah University Journal for Research - B (Humanities)

Many people own online accounts, with some having financial values like Internet banking, e-wallet and cryptocurrency. In the case of sudden death, their heirs are unaware of the digital assets possessed by the deceased person, which causes the assets to be lost forever, and the heirs might not receive the assets. If an estate plan did not account for digital assets properly, the beneficiaries would not be able to access them. Therefore, this paper addresses this issue by implementing a software development approach in designing a suitable model for sustaining digital assets through smartphones to allow the inheritance of digital …

Abortion, Citizenship, And The Right To Travel, Rebecca E. Zietlow

Employee Rights and Employment Policy Journal

This article considers the changed landscape for abortion rights since the United States Supreme Court’s opinion in Dobbs v. Jackson Women’s Health. Before Dobbs, the right to choose an abortion was a fundamental right under federal law, enforceable against all state governments. After Dobbs, the scope of one’s right to choose an abortion depends on the state in which one lives, and if abortion is illegal in their home state, their right to travel to another state where abortion is legal. The right to travel is particularly important for workers who must live in an anti-abortion state because their …

A Review Of Socially Responsible Hrm Practices In The Lebanese Healthcare Sector, Maya Issam Houri, Abdul Rahman Beydoun

BAU Journal - Creative Sustainable Development

This study reviews the existing literature on Socially Responsible Human Resource Management practices on both nurses' performance and their intention to stay which constitute important factors of nurses’ decisions to stay in the healthcare sector in Lebanon. It also focuses on the current knowledge about existing literature in socially responsible HRM. This literature review highlights on the current knowledge about the determinant factor and the importance of socially responsible HRM practices and key outcomes for nurses. It suggests that socially responsible HRM practices, covering initiatives such as training, performance evaluation, compensation, work-family balance and occupational health and safety practices, may …

Exploring Co-Creation And Co-Destruction In The Lebanese Banking Sector During The Financial Crisis, Soumaya Kaakour, Alaaeldine Abbass Ali

BAU Journal - Creative Sustainable Development

This paper aims to comprehend co-creation/co-destruction value by studying in details the misbehavior incident between Lebanese private banks customers and frontline staffs during the financial crisis. The collected data includes 45 interviews in total, 20 frontline bank employees and 25 customers by structured interviews. The qualitative approach applied the thematic analysis (TA) to answer the research queries and A NVivo 11 software is applied to analyze the data coding. Findings indicated that co-creation exist when there is an effective communication between bank customers and frontline employees and when clients are delighted and feel valued while meeting his service. Co-destruction came …

A Qualitative Inquiry Into Female International Doctoral Students Challenges And Stressors, Sameer Ahmed, Maya Jaber

Online Journal for Workforce Education and Development

Objective: A qualitative inquiry to explore the challenges and stressors female international doctoral students experience. Background: Student challenges and stress result in attrition and non-completion of doctoral programs. Using Urie Bronfenbrenner’s ecological systems theory framework, the study connected the theory subsystems to the challenges and stressors female international doctoral students experience. Method: The study analyzed the lived experiences of five female international doctoral students at an Illinois research institution, using a qualitative approach (phenomenology). The participants were interviewed using themed theoretical framework questions. Results: The results identified concerns related to all subsystems. Academic (microsystem and mesosystem) challenges included a lack …

Personalization: University Fundraising, Jasmine O'Neal, Akib Hossain, Yogesh Bhalerao

SMU Data Science Review

University fundraising campaigns, which are typically a multi-year endeavor, help institutions build a strong financial foundation to enable a unique student experience. At the heart of effective fundraising is having strong relationships and partnerships with certain audiences that provide the best donation opportunities. Generally, alumni networks and the local community makeup these audiences as strong fundraising bases. Therefore, universities have a significant responsibility in developing these relationships to gain deeper insights into their constituents' needs and interests. This enables them to tailor effective engagement strategies, thereby increasing the likelihood of meeting donation expectations. This research explores how machine learning techniques …

Zara, The Global Fast Fashion Pioneer From Spain, Hibah Ahmad

Journal of Global Awareness

Zara, a renowned fashion retailer, has gained a reputation for its innovative approach to global supply chain management. Zara is committed to providing affordable luxury clothing, home décor, accessories, and footwear. The company’s unique business model, characterizing them as “fast fashion,” allows them to continuously change their product lines to reflect the consumer market. Their incredibly fast turnaround time and affordable costs for modern and trendy pieces can create value for their customers while keeping inventory costs low. Overall, Zara’s supply chain practices reflect their success as a powerhouse in a highly competitive fashion industry.

An Empirical Study Of Student Satisfaction At Selected Private Universities In Bangladesh, Mubina Khondkar, Abureza M. Muzareba

Journal of Educational Research and Practice

Satisfying students in higher education has proven to be a difficult task, although universities are striving to meet student needs and expectations. Private universities are trying to become more student-oriented and are seeking to understand students’ perceptions of higher education facilities. This research was designed to measure the gap between students’ expectations and perceptions of various aspects of private universities in Bangladesh. It uses a SERVQUAL framework and the Gaps Model of Service Quality. The population of students at private universities in Bangladesh is represented by a sample of 412 respondents from five top-tier private universities. Findings indicate that the …

Meta-Sustained Nurturing Greener Events Using The Metaverse Technology, Conner Brown, Christopher Eastment, Smita Singh Dr.

ICHRIE Research Reports

The case study focuses on the integration of sustainability principles with metaverse technology in the field of event and meeting management. The primary goal is to tackle global challenges by embedding sustainable practices that align with selected United Nations Sustainable Development Goals (SDGs): Quality Education, Reduced Inequalities, and Responsible Consumption and Production. This educational approach utilizes immersive simulations that allow students to develop and propose solutions to real-world sustainability issues. The content encourages students to understand the interconnectivity of different sustainability practices and their applications. By leveraging technology, the case study aims to enhance educational experiences and promote sustainable behaviors. …

Exploring Wasta And Religious Values And Principles: A Case Study Of Employee Engagement In The Uae Hospitality Sector, Reimara Valk, Lina Yousif, Lynne Mcgarvey

Arab Economic and Business Journal

The purpose of this paper is to explore the role of the socio-cultural concept ‘Wasta’ as well as religious values and principles in employee engagement in the hospitality industry in the United Arab Emirates, embedded in the country’s socio-economic, cultural and institutional context. This study investigates employee engagement through the theoretical lenses of Positive Psychology and Positive Organizational Scholarship. Drawing on data from semi-structured interviews and focus groups with 41 employees in the case study hotel in Dubai, findings from this case study research show that the manifestation of EE is influenced by a country’s religious and socio-cultural context.

Improving Healthcare Workers’ Biohazardous Spill Safe Handling Skills, Zeina Mhanna, Ahmad Tassi

BAU Journal - Health and Wellbeing

All healthcare workers (HCWs) are exposed to biohazardous material. Biohazardous material may come in the form of spills, posing a risk of infection to (HCWs) who are not trained on how to safely handle them. While international guidelines recommend training HCWs on how to safely handle biohazardous spills in order to improve their skills, there are no studies that tackled this recommendation. The aim of this study is to improve HCWs’ biohazardous spill safe handling skills through training, and to evaluate the association between the HCWs’ improvement level and demographical characteristics. The study was conducted in a Southern Lebanese hospital …

Credentialing Exam Hesitancy In Dietary Management Certificate Program Graduates: A First Look At Perceived Barriers, Sona Donayan

Journal of Research in Technical Careers

Certified dietary managers (CDMs) lead their food services team by ensuring food quality, safety, and palatability while applying nutrition principles to food purchasing, storage, preparation, and service. Despite labor shortages and forecasted growth in both healthcare and food services management jobs, approximately 30% of credentialing exam candidates forego their exam within the first year after completing a didactic career technical education program approved by the Association of Nutrition and Foodservice Professionals. Moreover, very few return to pursue their exam after the first year. This study explored, through the lens of the theory of planned behavior, the perceived obstacles contributing to …