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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. …

Bayesian Analysis Of Hospital Service Quality: Pre- And Post-Covid, Ling Hu

USF Tampa Graduate Theses and Dissertations

The hospital sector is the largest revenue-generating industry in the United States, with a revenue of $1.4 trillion in 2022, accounting for 5.8% of the U.S. GDP. Its service quality profoundly impacts societal welfare, especially given the aging population reached 55.8 million in 2020 and is expected to reach 82 million by 2050. Therefore, multiple policies aim to incentivize sustained healthcare service quality improvements. As an integral component of the Hospital Value-Based Purchasing (HVBP) Program, the Hospital Consumer Assessment of Healthcare Providers and Systems (HCAHPS) survey, administrated by the Centers for Medicare and Medicaid Services (CMS), serves as a cornerstone …

The Confluence, Volume3, Issue 2, Full Issue

The Confluence

No abstract provided.

Kicking The Robots: The Roles Of Transformational Leadership And Fear On Service Robot Risk Awareness And Robot Abuse Relationship, Cass Shum, Hyounae (Kelly) Min, Jie Sun, Heyao (Chandler) Yu, Zhaoli He

Hospitality Faculty Research

Purpose: Service robots are increasingly prevalent in the hospitality industry. While studies have explored the concept of service robot risk awareness (SRRA)– an employee’s perception of service robots posing a threat to human labor– the impact of SRRA on robot abuse and its emotional mechanism through which it affects employees remains unclear. This research leverages emotional appraisal theory to investigate the mediating role of fear of robots in the relationship between SRRA and robot abuse. Additionally, considering the influential role of leadership in shaping emotional appraisal, this study examines the moderating impact of transformational leadership.

Design/Methodology/Approach: To test the proposed …

Ten-Day Holy Land Tour: Long-Lasting Effects On Protestant Travellers, Sherene J. Hattingh

International Journal of Religious Tourism and Pilgrimage

This qualitative study investigated the long-lasting effects of an average tour to the Holy Land on travellers of the same faith. Data were collected using written interviews, diary entries, observations and communications at least one year after Protestant travellers returned from their planned trip. Thematic analysis was used to analyse the data through the three phases of noting, encoding and then interpreting important aspects. The findings show these faith travellers invested themselves into the trip before, during and after, as part of their committed faith formation. Any faith-based reader would be interested in the results that evidence long-lasting effects for …

Pilgrimage In The Covid-19 Era: Uncovering Supply Side Challenges And Opportunities In Media Representations, Reni Polus, Ismail Shaheer, Naresh P. Nayak

International Journal of Religious Tourism and Pilgrimage

Pilgrimage travel, a common practice across major religions, has historically exhibited remarkable resilience to global crises, owing to the unwavering conviction of its followers. However, the COVID-19 pandemic marked a significant departure from this trend, disrupting pilgrimage tourism, unlike any event since World War II. Despite extensive research on the pandemic’s impact on tourism, limited attention has been directed towards understanding its specific effects on pilgrimage travel. This study seeks to address this gap by examining the challenges and opportunities faced by pilgrimage tourism suppliers in the aftermath of COVID-19. To obtain a comprehensive global perspective, we collected and analysed …

Sentiment Analysis In Relation To Jordan’S Churches - For The Promotion Of Christian Pilgrimage And Religious Tourism In Jordan, Malek Bader

International Journal of Religious Tourism and Pilgrimage

Jordan has many famous tourist destinations of Christian importance, but it is unable to attract many Christian pilgrimage tourists. With churches being the epicenter for Christian pilgrimage tourists, an effort was made to understand the sentiments of the people towards the churches of Jordan. A VADER sentiment analysis was performed on 1,758 tweets after biased data removal and data pre-processing of Twitter data for one year. The results showed that 56% of people had positive sentiments, 27% had neutral sentiments, and only 17% had negative sentiments towards the churches of Jordan. The most frequently appearing words in the total word …

The Academic Influence Of The Camino De Santiago: A Bibliometric Analysis Of Doctoral Research And Indexed Manuscripts, Silvia Díaz-De La Fuente, Virginia Ahedo, María Pilar Alonso Abad, José Manuel Galán

International Journal of Religious Tourism and Pilgrimage

The Camino de Santiago is one of the most recognised cultural pilgrimage routes in the world. Notably, its current influence transcends the strictly inspirational and religious aspects, constituting also a socio-economic, cultural, historical, heritage and tourism cornerstone. This paper analyses, from an innovative bibliometric perspective, the influence of the Camino de Santiago on the academic literature in the period from 1980 to the present. For this purpose, two data sources have been used comparatively: manuscripts indexed in Scopus and doctoral theses. The results reveal a growth of its academic relevance in the last decade, especially in indexed publications. The analysis …

Emerging Themes Regarding Customer Perception Of A Third-Party Online Food Delivery Provider And The Implications For Operators, Shian-Lih Chen Mccain, Jeff Lolli, Emma Liu

Journal of Applied Marketing Theory

This study discusses third-party online food delivery providers' (OFDPs) continuing dominance post-pandemic and provides recommendations for providers and foodservice operators by analyzing customer comments regarding a third-party OFDP. Thematic Analysis, a data-driven inductive approach, was applied in this study to identify four emergent themes. 1) App Technology- Oriented Quality Attributes, 2) App Service-Oriented Quality Attributes, 3) Delivery Person’s Performance, and 4) Restaurant Food Quality. Technology-Oriented Quality Attributes had the highest frequency of mentions (533), followed by Deliverer’s Performance (531), Service-Oriented Quality Attributes (524), and Restaurant Food Quality (115) for a total of 1,703 mentions of which 461(27%) were positive and …

The Nexus Of Passive-Avoidant Leadership And Deviancy: Exploring Job Embeddedness, Anthony Maurice Da Silva

Doctoral Dissertations and Projects

In the aftermath of the COVID-19 pandemic, employers have experienced unprecedented changes in the workforce, including labor shortages and new legislation. As a result, many organizations, known as second-chance employers, proactively seek alternative talent sources to mitigate staffing shortages, including hiring candidates with criminal backgrounds, either voluntarily or as mandated by law. However, this approach has challenges; individuals with criminal records often lack essential support upon reentry and experience an increased risk of reoffending. Although existing literature indicates that the appropriate leadership style is crucial for behavior correction, there is a gap in the literature addressing employees who work for …

Best Practices Associated With Medical Device Regulatory Strategy Success: A Case Study, Jonathan P. Ward

Doctoral Dissertations and Projects

In the evolving medical device industry, understanding how to achieve effective regulatory strategies is crucial. This study explored the foundations of regulatory strategy success in the United States, using qualitative insights from regulatory affairs professionals and industry investors. It identified operational, leadership, product design, and external factors essential for developing and implementing successful regulatory strategies. Key findings highlighted the importance of financial planning, agile regualtory process management, strategic knowledge integration, and proactive engagement with regulatory authorities. The study also pointed to the role of business ecosystems in supporting regulatory outcomes, suggesting a strategic planning approach that aligns product design with …

Assessing If Culture Contributes To African American Absence In The Accounting, Angelette Jones Mercier

Walden Dissertations and Doctoral Studies

African-Americans currently represent less than 3% of all US accountants. Grounded in Social Cognitive Career Theory the purpose of this study is to explore if African American culture leads to the accounting career being a less attractive business career option. In analyzing various research studies, one researcher suggested employing various tactics, including mentorship and recruitment in lower income areas to counteract this unevenness. Debates on whether the lack of exposure to accounting as a career option or the overall reputation of accounting in light of highly publicized scandals may have exacerbated the problem. The research question addressed if cultural mores …

Assessing If Culture Contributes To African American Absence In The Accounting, Angelette Jones Mercier

Walden Dissertations and Doctoral Studies

African-Americans currently represent less than 3% of all US accountants. Grounded in Social Cognitive Career Theory the purpose of this study is to explore if African American culture leads to the accounting career being a less attractive business career option. In analyzing various research studies, one researcher suggested employing various tactics, including mentorship and recruitment in lower income areas to counteract this unevenness. Debates on whether the lack of exposure to accounting as a career option or the overall reputation of accounting in light of highly publicized scandals may have exacerbated the problem. The research question addressed if cultural mores …

Catching The Unlikely Gambler : How And Why Gacha Games Appeal To Conscientious Consumers, Jingyi Zhang

Lingnan Theses (MPhil & PhD)

Gacha games, often featuring Japanese anime-style characters and designs, are characterized by their eponymous gacha mechanics, wherein players obtain random virtual items using in game currency purchasable with real-world money. While scoring significant market success, gacha games are frequently likened to gambling by critics due to their chance-based purchase system. Despite this gambling-like feature, here we identify a paradoxical attraction of gacha games for individuals high in conscientiousness, a trait typically linked to self-discipline and gambling aversion. Through five behavioral experiments involving actual gacha game players, we consistently found that higher conscientiousness correlates with increased gacha game engagement, as captured …

Property Taxes In Mountain West Cities, 2022, Annie Vong, Caitlin J. Saladino, William E. Brown Jr.

Housing & Real Estate

This fact sheet examines data on homestead, apartment building, and commercial property tax rates for five cities in the Mountain West: Phoenix, AZ; Denver, CO; Las Vegas, NV; Albuquerque, NM; and Salt Lake City, UT). The fact sheet compares the average tax bill for homestead properties and median home values reported in “50-State Property Tax Comparison Study For Taxes Paid in 2022,” an August 2023 report from the Lincoln Institute of Land Policy and Minnesota Center for Fiscal Excellence.

Business Innovation As A Force For Good: From Doing Less Harm To Positive Impact Type 1 And Type 2, Chris Laszlo, David Cooperrider, Ronald Fry

Faculty Scholarship

Commitments of “getting to zero” or becoming a regenerative company are raising investor, customer, and employee expectations at a time when businesses are struggling just to reduce negative impacts. Executives are increasingly caught between wanting to build a better world and the reality of managing value-add activities that continue to harm people and the environment. Businesses need to distinguish between three types of innovation impacts to maintain their credibility and legitimacy. The first is doing less harm, where the goal is to minimize social wrongs and reduce ecological footprints. The second is incremental positive impact, where the goal is to …

Proceedings Of The Cuny Games Conference 10.0, Robert O. Duncan, Grace Axler-Diperte, Joe Bisz, Christina Boyle, Devorah Kletenik, Carolyn Stallard

Publications and Research

The ten-year anniversary (!) of the CUNY Games Conference combines workshops, idea exchanges, interactive participant presentations, playtesting, and playing tabletop games into a two-day hybrid event to promote and discuss game-based learning. The conference focuses on creative pedagogy, such as playful learning activities or games, that teachers can use in the classroom every day. Day 1 featured interactive presentations by attendees, informal idea exchange sessions, and workshops by the conference organizers. Day 2 featured select presentations and workshops, poster sessions, playtesting and game modding, and casual play of tabletop games.

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 …

Collective Case Study Career Critique Of Social Entrepreneurs Who Are Gifted Adults, Joi Lin

Electronic Theses and Dissertations

This dissertation describes a qualitative research study that grows our understanding of the career development experiences, supports, and barriers of social entrepreneurs who are gifted adults (SEGA) so that we may nurture the career development of future SEGA. Research questions for this study probed the career development experiences, supports, and barriers of SEGA and the shared social value they create. The conceptual frameworks for this study are the ecological model for human development (Bronfenbrenner, 1979); the theory of positive disintegration (Dąbrowski, 1964/2016); social cognitive career theory (SCCT; Lent et al., 1994); the perceived instructional arc (Uhrmacher et al., 2017); and …

Leadership In Extreme Contexts: An Emerging Typology, Ashley Williams

Electronic Theses and Dissertations

This study investigates the relationship between leadership and extreme contexts through the lens of rural hospitals facing environmental jolts. Rural hospitals offer a unique setting for this research, given their inherent geographic isolation, lack of resources, and the critical role these facilities play in their communities. Through a qualitative analysis of interviews with Chief Executive Officers of rural hospitals, this research takes a grounded approach to build theory surrounding how leadership not only shapes but is shaped by extreme contexts and environmental jolts. The research results in four primary contributions. Namely, this study extends existing typologies on leadership in extreme …

Evaluating The Effect Of Domain-Specific Large Language Models On Question And Response, Phillip D. Crippen

Electronic Theses and Dissertations

Large Language Models have emerged to great fanfare in the Information Technology market. Business and Information Technology leaders are currently exploring ways to apply these models to assist their organizations in executing business processes and generating innovation. Software vendors, consultants, and academics promote various approaches to making Large Language Models work effectively for business. However, little academic literature is available today that quantifies the degree of improvement possible with these domain-specific approaches over the standard capabilities of generalized Large Language Models.

The study seeks to quantify the benefits of one approach, Retrieval Augmented Generation. The study uses a collection of …

Balancing Act: Navigating Employee Autonomy And Neglect, Lekshmy Sankar

Electronic Theses and Dissertations

The fine line between granting employee autonomy and inadvertently falling into patterns of neglect presents a complex challenge within organizational leadership. This study explores the question: What do leaders perceive as effective strategies for providing autonomy to remote employees without being perceived as neglecting them? Employee autonomy empowers employees to make decisions, while leader neglect towards subordinates (LNS) is defined through this research as a gradual decrease in a leader's interest or effort in sustaining positive relationships with employees. Navigating this balance is crucial to maintaining employee engagement.

This qualitative study uncovered nuanced perceptions on this issue using a grounded …

Business Capstone Review: Analysis Of Startups In Technology And Artificial Intelligence, Grayson Hoffman

University Honors Theses

This is a review of the Portland State University's business capstone course. The team was engaged by the client to reach certain goals and deliverables. Key to this project was immense research on startups within the Technology and Artificial Intelligence industry. Information was communicated with the client throughout the project to ensure client relevancy. The research was then used to perform an analysis to measure the potential of startups being a good fit with the client's goals. Upon completion of the project, the team will have presented a full report summarizing the research as well as the final recommendation list …

The Entrepreneur’S Burden: Investigating The Interplay Between Impostorism And Entrepreneurial Identity, Megan Laura Weber

Electronic Theses and Dissertations

Entrepreneurship is often portrayed as a glamorous pursuit of success but conceals a darker side, exacerbated by impostorism, characterized by challenges, identity conflicts, and diminished well-being. This "dark side" of entrepreneurship is seldom explored due to our collective fascination with the central figure of the entrepreneur. Impostorism is a prevalent phenomenon among individuals who perceive that their role is beyond their capabilities and fear being exposed as a "fake." Impostorism can have negative consequences, including self-sabotage, missed opportunities, and difficulty in seeking help or support, which can impact the ability of entrepreneurs to take entrepreneurial action and experience well-being.

This …

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 …

We Need To Talk About Airbnb, Jean Lavigne

Environmental Studies Faculty Publications

No abstract provided.

If I Cannot Hear Us, How Do I Know We Are Here? A Journey Into Assyrian Storytelling, Nadine Koochou

Canterbury Scholars

In this collection of poetry and prose, Nadine Koochou explores her Assyrian-American identity, retracing family history and merging it with her own reflections. Through creative essays, she communicates the things she knows, to some degree of certainty. Through poetry, she communicates things she thinks she knows, or feelings she understands intrinsically, or things she does not know at all but wishes to know. Combining Assyrian history with intimate stories, she explores themes of generational trauma, language, love, war, and home.

Developing A Social Equity Action Plan: A Pathway Towards Achieving Water Equity In Oregon, Anis Zaman, Wade Hathhorn

Hatfield Graduate Journal of Public Affairs

The Sunrise Water Authority is a public utility serving the City of Happy Valley and surrounding areas of unincorporated Clackamas County. In general, the customers of Sunrise tend to be relatively affluent (by state and federal household income standards) and predominately white, and non-Hispanic by race and ethnicity. Notwithstanding, there are several vulnerable groups within the service population including low-income households, persons of color, children, seniors, immigrants, disabled, and others. Social equity looks to ensure fair and equitable access to public services for all. Following a framework established by the U.S. Water Alliance (known as the ‘3 Pillars’), a preliminary …

How Do The Entrepreneurial Motivations And Struggles Of Egyptian Women Entrepreneurs Challenge Existing Perspectives?, Salma Sherif

Theses and Dissertations

This paper examines ten profiles of Egyptian women entrepreneurs and compares their perspectives to the widespread and main arguments in the existing literature reviewed on the topic; mainly their entrepreneurial motivation and challenges. The paper reveals similarities and contradictions, and introduces different angles to perceiving both aspects. The researcher concludes that contextualizing entrepreneurial motivations can, therefore, disclose deeper dimensions to the subject matter, and as for the challenges, it can change their relative importance. For the primary data collection, the paper follows a non-probability sampling approach by applying a purposive sampling technique. Semi-structured, in-depth interviews were conducted accordingly. The women …

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.