Digital Commons Network^™

Management Services, Vol. 4, No. 6, November-December 1967 [Whole Issue], American Institute Of Certified Public Accountants

Management Services: A Magazine of Planning, Systems, and Controls

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. …

Esg Performance, Debt Equity Choices, And Rapid Adjustments In Indonesia, Arum Pujiastuti, Rizki Dini Shandra Yunita, Fitria Yuni Astuti

Jurnal Akuntansi dan Keuangan Indonesia

Previous research has explored the relationship between sustainability performance and firm performance; however, there is a noticeable scarcity of studies addressing the intricate connection between sustainability performance and firm financing. This study aims to bridge this gap by investigating how sustainability performance impacts firm financing decisions and capital structure adjustment in the context of Indonesia. Leveraging Environmental, Social, and Governance (ESG) performance data specific to Indonesia, this research contributes novelty to financing choices and the speed at which firms adjust their leverage. Through a combination of fixed-effect modelling and dynamic panel Generalized Method of Moments (GMM), the study employs a …

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 …

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 …

Latin American Participation In The Current Process Of Economic Globalization, Sullivan D. Padgett

Journal of Global Awareness

From World War II to the present, Latin America has participated in the current process of economic globalization to varying degrees. The Washington Consensus of the late twentieth century supplanted the region’s earlier model of state-led development and increased its participation in the global capitalist regime. However, Latin America has shown minimal participation in the current process of economic globalization since the late 2000s and, instead, espouses regionalization. Nevertheless, regionalization has proven to be an arduous undertaking in Latin America, especially with China’s increasing regional influence. Variations of benefits are discussed, and recommendations are offered. While the future of Latin …

Notes From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

Letter From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

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 …

Digital Technology Affordances Reshaping Entrepreneurship Development Process: A Systematic Review, Emmanuel Okoro Ajah

The African Journal of Information Systems

Digital technology has brought about the emergence of digital entrepreneurship, which has significantly disrupted existing products and services and the way that they are marketed. This new wave of entrepreneurship has piqued the interest of scholars from various disciplines, including Information Systems. However, in the literature, there are insufficient theoretical explanations of digital technology's role in the processes involved in digital entrepreneurship development. To address this, a systematic review was conducted to comprehensively explore digital technology affordances in digital entrepreneurship development. Such affordances are the factors that cause the digitalization of the events that characterize digital entrepreneurship development. The outcome …

Crisis Management: Unveiling Information And Communication Technologies’ Revamped Role Through The Lens Of Sub-Saharan African Countries During Covid-19, Ruthbetha Kateule, Egidius Kamanyi, Mahadia Tunga

The African Journal of Information Systems

The management of COVID-19 pandemic has revealed inefficiencies in coordinating global response, particularly in African countries. Therefore, creating an urgent need to examine the literature on Information and Communication Technologies (ICT) in crisis management to appreciate its contextual role. Employing a systematic review, using the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA), this paper critically assessed the extent of the use of ICT in crisis management in Africa’s response to COVID-19 to reconstruct its resilience against future crises. Findings indicate that while countries with limited ICT infrastructure faced considerable challenges in utilizing ICT solutions in COVID-19 management, countries …

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. …

Description Of Urbanism In Ibn Farkoun's Poetry, Afnan Zalloum, Salah Jarrar

Jordan Journal of Applied Science-Humanities Series

This study manifests In standing on some of what Ibn Farkoun organized in describing Andalusian architecture During the era of Bani al-Ahmar during the reign of King Yusuf III.

The study came in the first section introducing Ibn Farkoun and his literary and poetic production, as for the second section, it came to talk about Andalusian architecture as he described it in his poems. We find it describing palaces, domes and energies, stadiums, and shura councils that were held in the presence of Ibn Farkoun, accompanied by King Yusuf III, And the third section to display the technical characteristics of …

The Impact Of Information Technology In Jordan Food And Drug Administration Performance: The Mediating Role Of Knowledge Management Processes, Alaa Azzam, Sahar Abu Bakir

Jordan Journal of Applied Science-Humanities Series

This study aimed to examine the Impact of Information Technology in terms of (hardware and equipment, software, networks, and human resources) on the Jordan Food and Drug Administration performance based on the balanced scorecard dimensions (learning and growth, internal operations, and customer satisfaction): the mediating role of knowledge management processes. The quantitative descriptive analytical approach was used to achieve the objectives of the study, the study population consisted of the Jordanian Food and Drug Administration with all its (5) branches. The sampling unit encompassed those who are occupying the positions (general manager, directorate/unit director, department head, and division head) totaling …

The Effect Of The Accounting Conservatism On Some Of The Financial Ratios Selected For Stocks (An Applied Study On Investment Companies Listed On The Palestine Stock Exchange), Abdelrahman Rashwan, Essam Al-Taweel

Jordan Journal of Applied Science-Humanities Series

This study aimed to identify the effect of the accounting Conservatism on financial ratio for shares of investment companies listed at Palestine Stock Exchange. The research adopted the descriptive analytical approach, and data were collected from the annual reports of the target companies during the period between (2015-2019). As time series for the purpose of finding, analyzing, and measuring the effect of study variables during this period. A sample of (45) companies for variables were collected, E-views 9 was used to analyze the collected data.

The results of the study proved that there is no effect of accounting conservatism in …

Empowering Inclusivity: Leveraging Technology For Designing Accessible Events, Smita Singh, Godwin-Charles Ogbeide, Jazmyn Johannassen

ICHRIE Research Reports

In the evolving landscape of meeting and event management, ensuring accessibility and inclusivity is paramount. This literature review delves into the technological advancements in creating universally accessible events. From assistive listening devices to augmented reality for sensory enhancement, we dissect various tools and methodologies. By analyzing a spectrum of scholarly articles, case studies, and real-world applications, the review underscores the transformative power of technology in removing barriers and fostering inclusivity. The findings advocate for proactive adoption of these technologies, reiterating that inclusivity in meeting and event design is not just ethical but imperative today.

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.

The Relevance Of Ifrs Accounting Information: Evidence From A Pure Ifrs Environment, Muiz Abu Alia, Khairieh Amarneh, Islam Abdeljawad

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

The International Financial Reporting Standards (IFRS) are supposed to raise the value relevance of accounting information and thus ensure its usefulness for users. Most of the studies on the relevance of IFRS-based accounting information were conducted in countries that had previous accounting standards before the adoption of IFRS. However, the relevance of accounting information is influenced by the accounting traditions inherited from previous practices. This study provides distinctive evidence on the relevance of IFRS accounting information by examining the association between accounting information prepared by Palestinian companies and share prices. Palestine represents a pure IFRS environment since IFRS is its …

Ijir Title Page And Table Of Contents Vol. 4(1), Kevin A. Griffin, Razaq Raj, Giovanni Ruggieri

International Journal of Islands Research

Title Page and Table of Contents for Vol. 4(2023), International Journal of Islands Research

When A Health Insurance Provider Says “No”: A Health Insurance Claim Navigation Tool, Dorothy Nuckols, Catherine Sorenson

The Journal of Extension

The purpose of health insurance is to pay for preventative and nonpreventative health care. Unfortunately, claim denials are frequent and most people do not contested these denials. Consumers lack both knowledge and self-efficacy to challenge their health insurance decision. Conflict is stressful can occur when a health insurance claim is denied unexpectedly. Faced with uncertainty of health care cost coverage, consumers are more likely to delay or forgo healthcare and jeopardize their health. To address this challenge, increase awareness of claim appeal processes and to provide consumer guidance, [STATE] Extension developed a Health Insurance Claim Navigation Tool.

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 …

Effect Of Recommending Users And Opinions On The Network Connectivity And Idea Generation Process, Sriniwas Pandey, Hiroki Sayama

Northeast Journal of Complex Systems (NEJCS)

The growing reliance on online services underscores the crucial role of recommendation systems, especially on social media platforms seeking increased user engagement. This study investigates how recommendation systems influence the impact of personal behavioral traits on social network dynamics. It explores the interplay between homophily, users’ openness to novel ideas, and recommendation-driven exposure to new opinions. Additionally, the research examines the impact of recommendation systems on the diversity of newly generated ideas, shedding light on the challenges and opportunities in designing effective systems that balance the exploration of new ideas with the risk of reinforcing biases or filtering valuable, unconventional …

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 …

Mass Tourism Management In Sintra World Heritage Site: The Role Of Tourist Guides, Luis Miguel Brito, Ilidia Carvalho

International Journal of Tour Guiding Research

Information is power. Tourist guides hold this power as information givers, representatives of the tourists in the sites they visit and vice versa, and they can also persuade the tourists to do what is more convenient in each situation, thus contributing to sustainability through their interpretation. Arguably, in a situation of mass tourism, they can be very helpful. Mass tourism is viewed negatively by various intellectual currents and some critics in the field. It is usually associated with a lack of interest in culture, and it is understood as harmful to nature. It is in opposition to alternative, responsible, and …

Towards A Sustainable Planet: Review Of ‘Global Environmental Politics’ By Kütting And Herman (2018), Mona Safizadeh

Markets, Globalization & Development Review

Global Environmental Politics by Kütting and Herman (2018) explores our planet's complex challenges, urging collective action for sustainability. Across 13 chapters, the book explores sustainable consumption, the role of technology, and the impact of evolving economies on global politics. This comprehensive guide emphasizes the interconnectedness of environmental, social, and economic factors, offering insights for stakeholders to navigate toward a healthier future.

Beneath The Mask: The Performance Of Blackness And Economies Of Caricature In American Fiction, Terri Bowles

Markets, Globalization & Development Review

In American Fiction (2023), written for the screen and directed by Cord Jefferson, satire, drama and comedy frame a knife-sharp examination of America’s cultural reproductions of stereotype and caricature. The film, based on Percival Everett’s novel Erasure, explores the fraught professional position of Thelonious “Monk” Ellison (Jeffrey Wright), a professor-author pressed to write a bestseller amid family upheaval and financial strain. Monk’s resulting novel, a gritty send-up of urban tropism drafted in a fit of fury and frustration, exploits America’s fixation on commodifying and flattening Blackness—and becomes an instant hit. This review explores the film’s interrogations of race, class and …