Digital Commons Network^™

Creative Leadership And Its Relationship To Administrative Performance Of Professional Supervisors As Seen By Physical Education Teachers In The Province Of Babylon, Ameer Ali Daeif, Saddam Mohamed Farid

Journal of STEPS for Humanities and Social Sciences

The problem of the research lies in the formulation of the main research question, which is: (What is the relationship between creative leadership and the administrative performance of pedagogical supervisors from the perspective of physical education teachers? As for the research objectives, they were (to elaborate measures of creative leadership and administrative performance for the specialized supervisors. To determine the relationship between creative leadership and administrative performance of specialized supervisors. The second chapter is about the research methodology, the research community and its sample. Two sections were divided into this community: preparatory samples and experimental samples. The researcher used the …

Determining Criteria For Refereeing Leadership Among Basketball Referees, Hussein Hamza Jawad, Raad Abdul Ameer Finjan, Salam Muhamad Hamza

Journal of STEPS for Humanities and Social Sciences

The research aims to create a referee leadership form and determine the criteria for the referee leadership form for basketball referees. This research uses a descriptive approach using the survey method and normative studies. The research community was determined by the working referees who are accredited and registered in the records of the Central Basketball Federation in Iraq, whose number is (84) referees distributed among the three refereeing points (international, first, and second). The research sample were chosen by a comprehensive inventory method, and the referee’s leadership form consisted of (21) vertebrae representing (6) dimensions, namely (fitness, public health, cooperation …

Current Trends In Blockchain Implementations On The Paradigm Of Public Key Infrastructure: A Survey, Daniel Maldonado-Ruiz, Jenny Torres, Nour El Madhoun, Mohamad Badra

All Works

Since the emergence of the Bitcoin cryptocurrency, the blockchain technology has become the new Internet tool with which researchers claim to be able to solve any existing online problem. From immutable log ledger applications to authorisation systems applications, the current technological consensus implies that most of Internet problems could be effectively solved by deploying some form of blockchain environment. Regardless this ‘consensus’, there are decentralised Internet-based applications on which blockchain technology can actually solve several problems and improve the functionality of these applications. The development of these new blockchain-based solutions is grouped into a new paradigm called Blockchain 3.0 and …

An Enabling Environment For Asset Management Through Public Policy: The Benefits Of Standardization And Application To The Water Sector, Tiffany Batac, Kerry Brown, Rita Salgado Brito, Iain Cranston, Tetsuya Mizutani

Research outputs 2014 to 2021

Water services—including urban water supply, wastewater, and stormwater services—are essential to society and critical for protecting human health and the well-being of communities. Goal 6 of the United Nations (UN) Sustainable Development Goals (SDGs) recognizes this importance and aims to “ensure availability and sustainable management of water and sanitation for all.” Despite progress, the UN reports billions of people still lack water and sanitation services. Many governments around the world face the challenge of balancing between investment in new assets, programs, and services and providing the required funding for repair and replacement of existing water assets. This paper argues infrastructure …

The Effect Of Remuneration On Quality Management In Public Institutions In Kosovo, Enver Daci

UBT International Conference

In recent years, Kosovo has set the foundation for quality infrastructure in its journey towards European integration. Although it lags behind in comparison to its neighbors in terms of quality infrastructure, it has eliminated some of the existing barriers to legal infrastructure. Creating a quality system abide by the requirements of the EN ISO 9001 standard is easier to constantly install and monitor health care standards according to the definition of work guidelines for good hospitaly practices in particular and internationally recognized areas.

Continuous quality improvement and application of the requirements of the Quality Management System in the public system …

Is Corporate Social Responsibility Ethical? - Recognizing Ethical Issues In Business, Spoorthi A. S. Mba, Chethan M. Kumar

International Review of Business and Economics

Corporate Social Responsibility is all about companies playing their responsible part in society and giving back to society and a big part of that is fund raising for valuable cause. Companies engage in Corporate Social Responsibility when they grant benefits to the communities where they work which are neither required by law nor an integral part of their primary objective is profit oriented company. Today, however businesses must also reflect on the legal, ethical, moral and social consequences of their decisions. The purpose of working on this paper is to identify the ethical issues faced by the organization and how …

Frand And Antitrust, Herbert J. Hovenkamp

All Faculty Scholarship

This paper considers when a patentee’s violation of a FRAND commitment also violates the antitrust laws. It warns against two extremes. First, is thinking that any violation of a FRAND obligation is an antitrust violation as well. FRAND obligations are contractual, and most breaches of contract do not violate antitrust law. The other extreme is thinking that, because a FRAND violation is a breach of contract, it cannot also be an antitrust violation.

Every antitrust case must consider the market environment in which conduct is to be evaluated. SSOs operated by multiple firms are joint ventures. Antitrust’s role is to …

Choosing The Right Kind Of Accreditation For A Business School: A Comparison Between Aacsb, Acbsp, And Iacbe, Babu P. George

Babu George

Best Practices In A Clinical Development Project Management Office (Pmo) To Achieve A Reference Standard In The Pharmaceutical Industry, Russell Guinto

Dissertations, Masters Theses, Capstones, and Culminating Projects

Medications are developed by the pharmaceutical industry starting with the discovery phase, proceeds to preclinical trials, moves into clinical trials (progressing from Phase I to Phase III), and if the data are positive, may lead to Food and Drug Administration (FDA) approval. Once approved, post-marketing surveillance for safety is required as long as the drug is marketed to consumers. This phase may also include clinical trial Phase IV studies if additional safety testing is required. This process usually takes between ten to fifteen years, with clinical development taking seven to ten years of that time (1). Clinical development can …

Turning Science Into Policy: The Case Of Farm Animal Welfare In Canada, David Fraser

David Fraser, PhD

Implications

• Development of farm animal welfare standards in Canada has evolved significantly over 35 yr in terms of process, leadership, and the role of science.
• Key elements of the current process include: 1) influential producers and producer organizations that see the benefit of having science-informed standards, 2) a credible coordinating body to ensure that a well-defined process is followed in developing standards, and 3) trusted scientists who are engaged in relevant research and willing to participate.
• The process benefits from having a distinct and defined role for the scientists, specifically to analyze relevant science and identify conclusions that are scientifically …

The Interplay Between Accounting Professionals And Political Ideologies: The Emergence Of Chinese Accounting Standards From 1978 To 1992, Lina Xu, Corinne L. Cortese, Eagle Zhang

Faculty of Business - Papers (Archive)

This article explores the role of accounting professionals in the emergence of the first set of accounting standards - Accounting Standards for Business Enterprises (ASBE) - in China between 1978 and 1992. Based on a variety of sources drawn from the archives of Chinese language accounting textbooks and highly ranked academic journals, this article reveals how accounting professionals adapted accounting thoughts and practice to fit the demands of the prevailing political ideologies, which facilitated the social conditions essential for the development of ASBE. Drawing on theoretical perspectives on the interplay between accounting and its social context, as pronounced and advocated …

Corporate Governance Deviance, Ruth V. Aguilera, William Q. Judge, Siri A. Terjesen

Management Faculty Publications

We develop the concept of corporate governance deviance and seek to understand why, when, and how a firm adopts governance practices that do not conform to the dominant governance logic. Drawing on institutional theory, coupled with both the entrepreneurship and corporate governance literature, we advance a middle-range theory of the antecedents of corporate governance deviance that considers both the institutional context and firm-level agency. Specifically, we highlight the centrality of a firm's entrepreneurial identity as it interacts with the national governance logic to jointly create corporate governance discretion (i.e., the latitude of accessible governance practices) within the firm. We argue …

Who Will Leave The Company?: A Large-Scale Industry Study Of Developer Turnover By Mining Monthly Work Report, Lingfeng Bao, Zhenchang Xing, Xin Xia, David Lo, Shanping Li

Research Collection School Of Computing and Information Systems

Software developer turnover has become a big challenge for information technology (IT) companies. The departure of key software developers might cause big loss to an IT company since they also depart with important business knowledge and critical technical skills. Understanding developer turnover is very important for IT companies to retain talented developers and reduce the loss due to developers' departure. Previous studies mainly perform qualitative observations or simple statistical analysis of developers' activity data to understand developer turnover. In this paper, we investigate whether we can predict the turnover of software developers in non-open source companies by automatically analyzing monthly …

Gaap And Ifrs: The Convergence Phenomenon, Paul R. Walter

Selected Honors Theses

The past few decades have birthed dialogue regarding the convergence of U.S. and international accounting standards. With over a hundred countries using International Financial Reporting Standards (IFRS), it becomes natural to notice the purple elephant in the room in that a set of different principles serve as guide to accounting in the U.S. and for U.S. companies known as Generally Accepted Accounting Principles (GAAP). Some see it as simply a matter of time before a convergence of sorts takes place more completely between the two accounting rule frameworks. A look at GAAP and IFRS reveals some fundamental differences produced by …

A Modular Governance Architecture In-The-Making: How Transnational Standard-Setters Govern Sustainability Transitions, Stephan Manning, Juliane Reinecke

Management and Marketing Faculty Publication Series

Sustainability transitions have been studied as complex multi-level processes, but we still know relatively little about how they can be effectively governed, especially in transnational domains. Governance of transitions is often constrained by the equivocality of sustainability goals, the idiosyncrasy of niche experiments and the multiplicity of governance actors and interests. We study the role of transnational standard-setters in mitigating these challenges and governing sustainability transitions within a transnational sector. Our case is the global coffee sector where ‘sustainability standards’ are increasingly being adopted. We find that the emergence of a ‘modular governance architecture’ has helped diverse and heterogeneous actors …

Organisational Effectiveness: The Role And Benefits Of Human Resources Auditing, Chris Andrews

Dr Chris Andrews

Extract: Auditing is just one of the evaluation methods that can be adopted when examining the effectiveness of Human Resources; however it is not normally the favoured method. It does have a lot to offer, not the least being independence, external recognition and external validation.

Turning Science Into Policy: The Case Of Farm Animal Welfare In Canada, David Fraser

Farm Animal Welfare Collection

Implications

• Development of farm animal welfare standards in Canada has evolved significantly over 35 yr in terms of process, leadership, and the role of science.
• Key elements of the current process include: 1) influential producers and producer organizations that see the benefit of having science-informed standards, 2) a credible coordinating body to ensure that a well-defined process is followed in developing standards, and 3) trusted scientists who are engaged in relevant research and willing to participate.
• The process benefits from having a distinct and defined role for the scientists, specifically to analyze relevant science and identify conclusions that are scientifically …

Gobierno Corporativo En Colombia Necesidad U Obligación, Erika Marcela Acosta Sánchez, Mónica Lizeth Vargas Espitia

Contaduría Pública

El propósito de este documento es establecer cuáles son los determinantes que influyen para que una empresa colombiana genere buenos estándares de Gobierno Corporativo. Los recientes acontecimientos ocurridos en mercados nacionales e internacionales evidencian las consecuencias de no implementar adecuadamente un sistema de gobierno que evite llevar a la liquidación a una empresa. Mediante el uso de un modelo de regresión lineal y Poisson que relaciona variables a nivel de empresas, se muestra cuáles son los determinantes que influyen en el buen desempeño del Gobierno Corporativo. Partiendo de los resultados econométricos, se puede afirmar desde el punto de vista financiero, …

The Requirement To Be Fit And Proper: What Does It Mean To Australian Psychologists?, Francesca A. Bell

Theses: Doctorates and Masters

The phrase fit and proper is used in the Health Practitioners Regulation National Law Act (Qld), 2009, which came into effect nationally in 2010 and governs psychologists. As with previous legislation that used the phrase, the legislator does not define fit and proper, leaving it up to each profession to determine its exact meaning and inform the courts accordingly. A review of the literature established that to date no Australian psychologist has attempted to define the construct. This means that Australian lawyers do not get any guidance from psychologists regarding how they should interpret the phrase fit and proper in …

Moore’S Law, Metcalfe’S Law, And The Theory Of Optimal Interoperability, Christopher S. Yoo

All Faculty Scholarship

Many observers attribute the Internet’s success to two principles: Moore’s Law and Metcalfe’s Law. These precepts are often cited to support claims that larger networks are inevitably more valuable and that costs in a digital environment always decrease. This Article offers both a systematic description of both laws and then challenges the conventional wisdom by exploring their conceptual limitations. It also explores how alternative mechanisms, such as gateways and competition, can permit the realization benefits typically attributed to Moore’s Law and Metcalfe’s Law without requiring increases in network size.

Catching Companies Who Refuse To Go Green Red-Handed, Wylee Mcgreevy

Honors Theses

Recycling, planting trees, and bringing your own bags to the grocery store are some of the activities people regularly think about when it comes to sustainability. In the grand scheme of life, how much difference can one person make? What if there were stricter standards for corporations which accounted for their emission of pollutants? Environmental Accounting is a branch of accounting that is progressively gaining popularity and has the potential to redefine the standards of sustainability for companies. With integration of past proposals for a carbon tax and a cap and trade system, a new proposal could be formed that …

How Union Leaders View Job Training Programs, John E. Drotning, David B. Lipsky

David B Lipsky

How do local union leaders view manpower training programs for hard-core-disadvantaged blacks? How do they perceive their members' attitudes towards these training programs? Do unions block the implementation of job training, or do they support it? What are the union leaders' views on special treatment and double work standards for the hard-core-disadvantaged black trainees? How difficult do union leaders think it will be for these trainees to achieve the educational standards set by the firms? We, along with Myron D. Fottler, explored some aspects of these questions in fairly intensive interviews with 51 local and regional union leaders in western …

Technology Investment Decision-Making Under Uncertainty: The Case Of Mobile Payment Systems, Robert J. Kauffman, Jun Liu, Dan Ma

Research Collection School Of Computing and Information Systems

The recent launch of Google Wallet has brought the issue of technology solutions in mobile payments (m-payments) to the forefront. In deciding whether and when to adopt m-payments, senior managers in banks are concerned about uncertainties regarding future market conditions, technology standards, and consumer and merchant responses, especially their willingness to adopt. This study applies economic theory and modeling for decision-making under uncertainty to bank investments in m-payment systems technology. We assess the projected benefits and costs of investment as a continuous-time stochastic process to determine optimal investment timing. We find that the value of waiting to adopt jumps when …

An Investigation Into Recent Developments In The Regulatory Regime For Financial Accounting In Ireland, Mark James

Theses

In the last decade the Irish accounting regulatory regime has been radically reformed from one consisting largely of private sector regulation to one where public sector regulation has increased importance. This change has taken place within a larger international context of the rise of the regulatory state, and a period of greater convergence between regulatory activities internationally. While an extensive body of research on this topic has accumulated in other countries, particularly America, Irish research has generally been focussed on the role of the accounting profession in this development. This study aims to build on the existing literature by focusing …

Dod Cyber Technology Policies To Secure Automated Information Systems, Maurice E. Dawson Jr., Miguel Crespo, Stephen Brewster

Maurice Dawson

Availability, integrity, and confidentiality (AIC) is a key theme everywhere as cyber security has become more than an emerging topic. The Department of Defense (DoD) has implemented multiple processes such as the Department of Defense information assurance certification and accreditation process (DIACAP), common criteria (CC), and created proven baselines to include information assurance (IA) controls to protect information system (IS) resources. The aim of this research study shall provide insight to the applicable processes, IA controls, and standards to include providing a method for selecting necessary government models and for system development.

Case Study In The Evolution Of Sustainability: Baxter International Inc., Kathy Dhanda

Kathy K Dhanda

Baxter International Inc. (Baxter) is a global, diversified healthcare company based in Deerfield, IL. In 2011, Baxter had sales of $13.9 billion and employed approximately 48,500 people worldwide (Baxter’s 2011 Sustainability Report). Baxter is also recognized for its efforts toward environmental/sustainability performance and reporting. The company defines sustainability as ‘a long-term approach to including our social, economic and environmental responsibilities among our business priorities. Baxter’s efforts in this area align with and support our mission of saving and sustaining lives.’ This case study attempts to analyze the progress of the company on its journey along the path toward sustainability. The …

International Harmonisation Of Accounting Standards And The Rhetoric Of Globalisation, Kellie M. Mccombie

Kellie McCombie

This paper looks at the growing trend of calls for reform, under the guise of globalisation. Such calls are/have been made by the current Australian Federal Government (AFG) in their national policy setting role. What is relevant to this paper is the AFG’s involvement in accounting standard setting, and their push for International Harmonisation (IH) of Australian Accounting Standards (AAS), through full adoption of international accounting standards set by an international standard setting body. A chronology of Australia’s IH program will be explored, with particular emphasis on the AFG’s involvement. The intensity of their involvement will be shown to emerge …

Mandatory Adoption Of International Accounting Standards In Germany: Financial Statement Effects, Sarah Wagemann

Graduate Theses

This paper addresses the mandatory adoption of International Financial Reporting Standards (IFRS) in Germany in 2005. The financial, statement effects and the variability of key accounting measures are analyzed under the German Commercial Code (Handelsgesetzbuch - HGB, German GAAP) and IFRS. I find that book value of equity and net income are slightly larger under IFRS than under German GAAP which reflects the fair value orientation of IFRS. Only weak evidence exists that the mandatory adoption of IFRS results in significant accounting differences unlike the results found in financial statements of German firms that voluntarily adopted IFRS.

Common Criteria Meets Realpolitik Trust, Alliances, And Potential Betrayal, Jan Kallberg

Jan Kallberg

Common Criteria for Information Technology Security Evaluation has the ambition to be a global standard for IT-security certification. The issued certifications are mutually recognized between the signatories of the Common Criteria Recognition Arrangement. The key element in any form of mutual relationships is trust. A question raised in this paper is how far trust can be maintained in Common Criteria when additional signatories enter with conflicting geopolitical interests to earlier signatories. Other issues raised are control over production, the lack of permanent organization in the Common Criteria, which leads to concerns of being able to oversee the actual compliance. As …

The Value Of Government Mandated Location-Based Services In Emergencies In Australia, Anas Aloudat, Katina Michael, Roba Abbas, Mutaz Al-Debei

Associate Professor Katina Michael

The adoption of mobile technologies for emergency management has the capacity to save lives. In Australia in February 2009, the Victorian Bushfires claimed 173 lives, the worst peace-time disaster in the nation’s history. The Australian government responded swiftly to the tragedy by going to tender for mobile applications that could be used during emergencies, such as mobile alerts and location services. These applications, which are becoming increasingly accurate with the evolution of positioning techniques, have the ability to deliver personalized information direct to the citizen during crises, complementing traditional broadcasting mediums like television and radio. Indeed governments have a responsibility …