Business Commons^™

Improving Global Competence In Classroom-Based Experiential Learning Activities, Juyoung Lee, Caroline Kobia, Jihyeong Son

Journal of Global Education and Research

The purpose of this research was to develop learning activities to improve global competence for a classroom-based course in the field of clothing and textiles and explore how those activities affected the global competence of college students. To achieve this goal, the researchers proposed the following objectives: (a) develop learning activities on global competence and (b) explore the influences of newly proposed learning activities on the global competence of college students. The authors analyzed students’ reflective essays to identify themes through constant comparative analysis. The authors found participants learned about the Japanese culture through diverse aspects of global competence—affective ...

Career Research Framework For University Students And Recent Graduates Interested In Nonprofit Sector Employment, Reed Miller

Undergraduate Theses, Professional Papers, and Capstone Artifacts

Through this project, I aimed to gain a better understanding of sustainable opportunities for undergraduate students and recent college graduates to get involved with the nonprofit management world, sustainable opportunities being contingent on potential success factors for both the individual and the organization. My analysis is informed by my hands-on experience working in a leadership position with the Healthcare Surfaces Institute, a national healthcare nonprofit, my interviews with nonprofit leaders in the Missoula, Montana, area, and by looking at labor data for the American nonprofit sector. In this essay, I report on my findings both anecdotal and data-driven to conclude ...

Value Relevance Of Sustainability Report: Evidence From Indonesia, I Dewa Made Endiana, Ni Nyoman Ayu Suryandari

Jurnal Akuntansi dan Keuangan Indonesia

This present study aimed at providing empirical evidence of whether sustainability report has value relevance for investors in buying or selling shares and affects firm value. This study used two research models. The first research model was used to examine the effect of book value and earnings on firm value. The second research model was used to examine the effect of sustainability report on firm value and define the value relevance of sustainability report. The samples of this study were 306 companies listed on the Indonesia Stock Exchange in 2017-2020. As a result, this study found that sustainability report is ...

The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to examine the effect of CEO characteristics on pre-earnings manage­ment profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent ...

Evaluation Of Vat Collection On Trading Through Electronic System, Gilang Kusumabangsa

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to evaluate the Value-added Tax (VAT) collection on trading through the electronic system (TTES) from the TTES VAT Collector’s perception, based on "The Four Maxims" tax collection principle. This research uses a qualitative research method with a case study approach. Data was collected using interview techniques with eight respondents from TTES VAT Collectors. The results showed that TTES VAT collection in Indonesia has fulfilled the equality, convenience and efficiency principles based on "The Four Maxims". However, the collection of TTES VAT in Indonesia has failed to meet the criterion of certainty, owing to uncertainties in the ...

Text Contention Behind Sharia Supervisory Board Reports: A Critical Discourse Analysis, Ari Ermawati, M Nur A Birton, Irfan Tarmizi, Muhammad Muttaqin

Jurnal Akuntansi dan Keuangan Indonesia

Sharia Supervisory Board Reports (SSBRs) have an interest in convincing the public that entities supervised by a Sharia Supervisory Board (SSB) are sharia-compliant and reflective of Good Corporate Governance (GCG) practices. Failure in public convincing will be detrimental to Islamic banks’ reputation as well as the SSB’s image and credibility. This study aimed to critically assess how the SSB produces reports as texts to persuade the public using Critical Discourse Analysis (CDA). We analyzed four SSBRs from two Islamic Commercial Banks (ICBs) and two Islamic Business Units (IBUs) owned by other ICBs as well as interviews for data triangulation ...

Barriers For Small Businesses To Adopt Sustainable Practices In The Sioux Falls Area, Meredith King

Honors Thesis

Sustainability is a broad concept that encompasses environmental, social, and economic factors to meet current and future needs. Many individuals and large businesses are becoming conscious of the effects they have on the planet and the people around them. However, despite the financial benefits and positive publicity of environmentalism, many businesses are not adopting sustainable practices. This study interviewed local business owners to answer the question “What are the main reasons that small businesses in the Sioux Falls area of South Dakota do or do not adopt sustainable practices that benefit the environment and the community?” Five business owners were ...

G3 Cpec Summit ‘21 - Cpec: Emerging Geo-Political And Geo-Economic Landscape Opportunities And Challenges, China Study Centre, Institute Of Business Administration, Nasir A. Afghan, Huma Naz Baqai, Ans Dahr

China Study Centre - Research and Reports

In the wake of recent developments in the region, specifically US withdrawal from Afghanistan and the role of new Afghan government in regional connectivity and economic integration, IBA China Study Centre commenced one-day day hybrid summit on “CPEC: Emerging Geo-political & Geo-economic Landscape Opportunities and Challenges”

The aim of this one day summit was to explore and identify the future opportunities and challenges for China Pakistan, and Afghanistan’s economic, information, and trade corridor. Our objective was first to understand the challenges faced by the Afghan government in Afghanistan. Also, to brainstorm and find the common and shared areas for future ...

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Distinctive Features Of Nonverbal Behavior And Mimicry In Application Interviews Through Data Analysis And Machine Learning, Sanne Rogiers, Elias Corneillie, Filip Lievens, Frederik Anseel, Peter Veelaert, Wilfried Philips

Research Collection Lee Kong Chian School Of Business

This paper reveals the characteristics and effects of nonverbal behavior and human mimicry in the context of application interviews. It discloses a novel analyzation method for psychological research by utilizing machine learning. In comparison to traditional manual data analysis, machine learning proves to be able to analyze the data more deeply and to discover connections in the data invisible to the human eye. The paper describes an experiment to measure and analyze the reactions of evaluators to job applicants who adopt specific behaviors: mimicry, suppress, immediacy and natural behavior. First, evaluation of the applicant qualifications by the interviewer reveals how ...

Alternative Modes Of Entry And Unexpected Events In Franchising, Alexander Rosado-Serrano, Antonio Navarro-García

Journal of Global Business Insights

Store-in-store franchising or corner franchising is the application of a franchise format within another business, such as big box retailers, supermarkets, and gas stations; and pop-up stores are temporary store formats opened in shopping malls or other venues for a short period. Despite the regular application of these strategies by franchisers, the academic literature on store-in-store franchising and pop-up stores is relatively limited. There is a particular need after the COVID-19 outbreak to construct new lenses through which to explore how these modes of entry adapt to the new environment of business interruptions and border closures. Motivated by this research ...

Therapeutic Servicescapes, Covid Stress, And Customer Revisit Intention In The Hospitality Industry Post-Lockdown, Oluwatobi A. Ogunmokun, Juliet E. Ikhide

Journal of Global Business Insights

As the post-pandemic era gradually dawns upon us, the hospitality industry seems to be slow in recovery, partly due to the continuous stress over being infected in public and hospitality places. Scholars have recommended that hospitality establishments seriously consider the potential benefits of artificial intelligence, social distancing, and cleanliness to fast-track the industry’s recovery post-lockdown. This study contributes to that stream of research by proposing and testing a model that demonstrates that through alleviating COVID stress, therapeutic servicescapes at hospitality establishments could promote customers’ revisit intention post-lockdown. We argue that therapeutic servicescapes have potential marketing and strategic benefits that ...

A Heuristic Outlook On The Occupational Accidents Of Food & Beverage Staff In Hotels, Gulsah Akkus, Aytug Arslan, Merve Iscen, Burcu Isik

Journal of Global Business Insights

The labor-intensive structure, 24/7 service availability, diversity of departments including kitchens, housekeeping, and technical services, the high labor turnover ratios, along with the long working hours and shift systems inherent in accommodation establishments all play a role in the occurrence of occupational accidents (OA). Fundamental reasons underlying OA are unsafe behavior and unsafe working conditions. This study analyzes with a qualitative method the OA that occur in the food & beverage (F&B) service department of accommodation establishments from the viewpoint of employees. The study concludes that the majority of these accidents are not high risk, and generally result from ...

How Airline Managers Assess Their Competitive Positions: A Case Study In Turkey, Huseyin O. Aldemir, Ferhan K. Sengur

Journal of Global Business Insights

This study focused on how airline managers perceive their competitive positions. Based on the perceptions of the airline managers, strengths-weaknesses-opportunities-threats (SWOT) analyses were carried out. All scheduled and unscheduled passenger carriers in Turkey were used as sample for this research. The data were acquired through qualitative research by semi-structured interviews with senior executives of the airlines. This research demonstrated how airline managers assess their competitive positions in the market. The similarities and differences related to each airlines’ strengths, weaknesses, opportunities, and threats were put forward. Interviews among managers of the airline companies operating in Turkey revealed varied perceptions on business ...

Working Capital Management Of Manufacturing Companies In Bangladesh: What Factors Make Significant Impact?, Sumaiya Zaman

Journal of Global Business Insights

The paper aims to determine factors that make a significant impact on working capital management of a manufacturing company in Bangladesh. Of 221 service and manufacturing firms listed on the Dhaka Stock Exchange, 109 companies are chosen based on data availability for the five-year period 2014-2018. The study examines literature on working capital management and tests theory on manufacturing companies listed on the Dhaka Stock Exchange. Cash conversion cycle is used as a measurement of working capital efficiency. Financial ratios representing six aspects of company's financial performance are taken as explanatory variables. They represent company asset management, debt structure ...

Measuring Environmental Responsible Behavior Through Experience Quality, Perceived Value, And Tourist Satisfaction From The Perspectives Of Tourists In Natural Sites, Anil Kumar, Suman Lata

Journal of Global Business Insights

This study aims to examine environmentally responsible behavior through experience quality, perceived value, and tourist satisfaction while explaining responsible behavior of tourists towards the environment in the natural sites of Madhya Pradesh, India. The theoretical framework proposed is based on literature. Structural equation modeling (SEM) was employed using partial least squares (PLS) 3.0 software to test the model fit and hypotheses. The data was collected using random sampling from 131 tourists at these natural sites who participated in the survey through a questionnaire. The analysis showed a good fit for the environmentally responsible behavior study model. The results suggested ...

Organizational And Team Culture As Antecedents Of Protection Motivation Among It Employees, Shwadhin Sharma, Eduardo Aparicio

College of Business Faculty Publications and Presentations

The rapid development of technology and information systems has led to higher information security-related issues in an organization. The age of remote working (i.e., telecommuting) has further increased information security related incidents that need to be adequately addressed. This paper extends the protection motivation theory by drawing insights from organizational and institutional theory literature to examine how organizational culture and subcultures such as team culture impact information security compliance. The primary objective of this study is to understand the impact of the dimensions of organizational culture and team culture on employees’ perceived threats and coping motivation associated with information ...

Bondholders’ Influence On Corporate Disclosure: Evidence From Capital Expenditure Forecasts As A Firm’S Commitment, Sae Young Yoon

Dissertations, Theses, and Capstone Projects

This paper addresses how firms cater to bondholders’ demand for additional information by examining capital expenditure (capex) forecasts prior to bond issuance. While bondholders’ demand for additional information incentivizes firms to be more transparent, the importance of macroeconomic factors and comparable bonds outstanding in bond pricing might, however, decrease the benefit of additional disclosure. Using the difference-in-differences approach, I document that firms provide more capex forecasts prior to bond issuance. This increase in capex forecasts is detected when bonds are issued for capital expenditure purposes or when investment-restricting covenants protect bondholders. Next, I find that firms provide more conservative capex ...

The Pricing Of Dutch Auction Rate Preferred Stock, Daniel T. Winkler, Tony R. Wingler

Southern Business Review

Daniel T. Winkler is an Assistant Professor of Finance in thc Joseph M. Bryan School of Business and Economics, Department of Finance at The University of North Carolina at Greensboro and Tony R. Wingler is an Associate Professor of Finance in the Joseph M. Bryan School of Business and Economics, Department of Finance at The University of North Carolina at Greensboro.