Business Commons^™

Linking Green Innovation, Corporate Environmental Performance With Financing Constraints: A Sustainable Transition Towards Environmental Protection, Syeda Fizza Abbas, Iqra Tariq, Fareeha Waseem

Business Review

Purpose: Accessing different sources of finance becomes difficult when companies fail to take action towards environmental protection. Motivated by the theoretical propositions of stakeholder theory, this research investigates the impact of green innovation (GI) and corporate environmental performance (CEP) on financing constraints (FC) in the context of the most polluting industries of an emerging economy.

Methodology: The sample is based on 33 companies from the cement, chemical and fertilizer sectors of Pakistan for the period of 2017 to 2020. For data analysis, random effects and VCE Robust regressions models have been employed to explore the link between GI, CEP and …

Barriers To Establish A Cooperative To Manage A Machinery Rental Business In Farmer Groups: A Multi-Case Study Approach, Sri Hanggana, Andi Asri Hapsari, Putri Nugrahaningsih, Amirotul Musthofiah Hidayah Mahmudah

The Qualitative Report

This study aimed to analyze the barriers faced by farmer groups in establishing a cooperative to manage a machinery rental business. The qualitative method with a multi-case study approach was used in this study with farmer groups as the research objects and chairpersons and members as the participants. The chairpersons were chosen by purposeful sampling and the members by snowball sampling. Data collection techniques were in-depth interviews and focus group discussions. The data credibility tests were triangulation and member checks. The results showed that all chairpersons and members positively responded to the cooperative and that the main barrier to establishing …

Mda Services: Why Dental Cpas Are Warning About Potential Employee Dishonesty, Reva Darling

The Journal of the Michigan Dental Association

This article details scenarios in which embezzlement and employee dishonesty can occur in a dental office and the need to employ a dental CPA. The article also describes two vendors endorsed by the Michigan Dental Association for accounting and protection against embezzlement. This article is an installment of the MDA Journal’s bi-monthly MDA Services department.

Responses To General Capabilities Framework For Tertiary Education, Tony Shannon

International Journal for Business Education

The Australian Government Department of Education, Skills and Employment (DESE) is consulting on how best to develop a general capabilities framework for tertiary education. This is being done with NOUS, a business management consultancy, and the Assessment Research Centre of the University of Melbourne

The Coaldrake And Joyce Reviews Into Australia's Tertiary Education Systems, Tony Shannon

International Journal for Business Education

In October 2018 the Commonwealth Minister for Education, the Hon. Dan Tehan MP announced that Australia’s Higher Education Provider Category Standards will be reviewed to ensure the sector has the capacity to meet the evolving needs of students, employers and the wider community.

Continuing Professional Development And The Commercial Education Society Of Australia, Kathleen Mckenzie, Jacob Munday

International Journal for Business Education

The Commercial Education Society of Australia (CESA) was founded in 1910 and incorporated in 1911 as a non-profit company limited by guarantee. The mission of the Society is to provide students with the opportunity to raise their standards of education so that they can take advantage of the opportunities for further education and employment. This is reflected in the Society’s coat-of-arms ‘Digne Ambulate’ — walk worthily.

Group Learning And Tutoring, Tony Shannon

International Journal for Business Education

There are some academic subjects, particularly problem-based units, where group learning is beneficial, particularly as so much professional work is conducted in groups, whether formal or informal. These notes are merely an introductory outline to what can be an important element of some learning and assessment.

Irish Catholic History In Australia's Oldest Secretarial College, David Ryan

International Journal for Business Education

Patrick Careers Academy, founded in 1923 by the Sisters of Mercy as St Patrick’s Commercial College began as a way of helping young working class women gain employment in Sydney’s corporate world with training as personal assistants and legal secretaries.

Academic Freedom And Academic Integrity, Tony Shannon

International Journal for Business Education

The demand for freedom, an intense desire in fact, is a positive characteristic of our era, but human freedom does not mean acting in accord with one’s caprices or without restraint by any law. Recent controversaries at universities in Queensland have raised questions about mandating the French Review in Australian higher education as the review deals with the related issues of academic freedom and integrity.

Affective And Psychomotor Taxonomies, Tony Shannon, Melvin Leong

International Journal for Business Education

Taxonomies can sensitise teachers to develop their learners’ applications of their knowledge and skills in depth when utilised judiciously in preparing experiences for learning and assessments for evaluation (Tyszko and Sheets, 2019).

Comments On Teqsa Discussion Paper: "Making And Accessing Claims Of Scholarship And Scholarly Activity", No Author

International Journal for Business Education

The Background and initial discussion are extracts from the TEQSA paper dated 12 October 2020, as are the subsequent statements of Principles and associated Questions. The layout here is to make it easier for interested staff to comment and contribute to our response to TEQSA if it is eventually deemed appropriate and useful to make such a submission. In any case, it is useful to have a discussion among colleagues on this important topic and what the regulator expects from providers and their staff.

The Purpose Of Education: Dewey And Maritain Re-Visited, Tony Shannon

International Journal for Business Education

This paper touches on the views of John Dewey and Jacques Maritain on the purpose of the process of formal education, particularly its social dimension in relation to the environment, which for Dewey means “those conditions that promote or hinder, stimulate or inhibit, the characteristic activities of a living being”. Dewey is concerned with communication and the conditions of growth of the child from every point of view. He was very opposed to those who see education as preparation for something else: he focused on what he saw as the existential needs of the student. Some of Dewey’s views are …

Short Courses And Digital Tertiary Education, Tony Shannon

International Journal for Business Education

The Covid-19 pandemic has brought changes to many parts of our lives, particularly vocational and higher education. The changes have been positive and negative.

Associate Membership Of Hte Commercial Education Society Of Australia, Tony Shannon

International Journal for Business Education

Associate Membership of the Commercial Education Society of Australia (A.C.E.S.) can be achieved by completion of an assignment on twelve generic employability skills. This can be done remotely by interested persons or through a twelve-week program of classes followed by twelve weeks devoted to the assignment with consultation with the program tutor.

Alignment Of Learning Outcomes And Assessment, Tony Shannon

International Journal for Business Education

Too often there can be data for inputs and outputs, but there is often missing information for intermediate phases. Here then we show the development of intermediate parts of the design of an assessment process which aligns with the learning outcomes of a unit or subject within a course. This is prior to the design of any soft computing for implementing and automating the process. These unit learning outcomes are subsets of the learning outcomes of the course of which the unit forms a part, and these course learning outcomes reflect the graduate attribute of the institution: that is, those …

Microcredentialing, Tony Shannon

International Journal for Business Education

According to Andrew Norton, ”We are regularly being told that in an era of technology-driven labour market change we will need to reskill and retrain much more than we did in the past. Perhaps we will. But it is hard to find evidence for this in the available data.”

Teaching And Assessing With Taxonomies, Tony Shannon

International Journal for Business Education

The development of taxonomies which articulate learning outcomes are necessary to disconnect the silos among educators, employers and learners (Mathews, 2019; Uranis et al.) What are taxonomies? A taxonomy is a systematic classification of objects. Why do they matter? Without systematic classification and coding it is difficult to compare or combine objects. How are they relevant to teaching and learning? In the years after the Second World War, educational psychologists saw the progress made in the biological sciences with taxonomies and started to apply them in education. Among the first to appear in the mid-50s was the work of Bloom.

Investigating The Impact Of Gender Composition On Team Performance: A Cross-Cultural Study Of Student Teams, Maria Randazzo-Davis, Christopher Nelson Ph.D.

International Journal for Business Education

This study investigated if the gender composition of teams impacts performance by examining the relationship between student-level variables of cultural intelligence and global knowledge and team-level variables of team performance. Data were collected from 1,922 students across 40 countries participating in 446 teams. Results of independent samples t-tests and multiple regression analyses at the student and team levels showed that gender and international status were related to global knowledge and cultural intelligence, whereas gender, global knowledge, and cultural intelligence were all significantly related to team performance. The coefficient of variation was found to be low, suggesting that other variables might …

Dominion Association Of Chartered Accountants, Dominion Association Of Chartered Accountants

Journal of Accountancy

No abstract provided.

Budgeting And Cataloging Enhancement For Small And Medium-Sized Enterprises Towards Sustainable Development Goals, Velicia Faustine Halim, Hasnul Suhaimi

Journal of Environmental Science and Sustainable Development

This paper describes a business coaching activity for small and medium enterprises (SMEs) in chemical and waste management industries. Based on the analysis results, there was a lack of budgeting practice and suboptimal catalog marketing that comprised the majority of existing problems in SMEs. This research aims to assist the SME in improving its budgeting practice and product catalog. The method used is a qualitative method based on a business coaching approach. The research instruments adopted included in-depth individual interviews (IDI). The collected data was then processed and analyzed, starting with generating the SME's business process and service blueprint, followed …

Analisis Kepatuhan Divisi Underwriting Pt Xyz Kepada Service Level Agreement Penutupan Asuransi Produk Managed Care 2020 - 2022, Nurul Zahra, Karin Amelia Safitri, Teguh Yudhaninglogo, Debrina Vita Ferezagia

Jurnal Administrasi Bisnis Terapan

The underwriting division at PT XYZ determines the Service Level Agreement (SLA) for the duration of insurance coverage handled by the underwriting division to maintain its performance effectiveness. It is determined that the stages of insurance closure handled by the underwriting division are a maximum of 5 working days. If the underwriting division cannot fulfill its SLA, then the division will receive sanctions or penalties. Thus, in this research,, an analysis is carried out on the fulfillment of the SLA for insurance coverage for Managed Care products for the period 2020 - 2022 and analyzes the causes for not …

Penerapan Program Employee Engagement Untuk Meningkatkan Motivasi Kerja Karyawan Pada Pt Abc, Shavina Ramadhani, Istiadi Soenarto

Jurnal Administrasi Bisnis Terapan

This study contains an explanation of the tasks of the human resources division in implementing the employee engagement program at PT ABC, and there are several obstacles and solutions in implementing the program, as well as shortcomings in implementing the employee engagement program at PT ABC. The purpose is to explain the implementation of employee engagement programs at PT ABC. Qualitative methods carry out this writing through observations, interview techniques, and documentation. Based on the results, the Human Resources Division implemented the program because it positively impacted the company. Implementing one of the employee engagement programs carried out through …

Analisis Pinjaman Bank Pada Pt Xyz, Cleora Mayangguna, Arthaingan H. Mutiha

Jurnal Administrasi Bisnis Terapan

The purpose of this study was to determine the application of PT XYZ's bank loan policy based on PSAK 71: Financial Instruments. Bank loans are one of the solutions to provide funding to support the operational of company. PT XYZ, in carrying out its business, applied for a bank loan to Bank X. The results of this study found that there was a discrepancy in the records made by PT XYZ so that in this case an adjustment was made to the error in the recording so that the recognition, measurement, presentation and disclosure of bank loans made by PT …

Going Concern Bisnis Event Organizer Di Masa Pademic Covid_19 (Studi Kasus Entitas Event Organizer Abc), Marsdenia Marsdenia, Dian Purnama Putri Utami, Elsie Sylviana Kasim, Fitria Arianty, Titin Fachriah Nur

Jurnal Administrasi Bisnis Terapan

Penelitian ini membahas tentang bagaimana bisnis EO bertahan di masa pandemi covid-19 yang kondisi dan situasi penuh dengan pembatasan aktivitas masyarakat sehingga tentu akan berdampak juga terhadap bisnis event organizer (EO) yang menjadi penanggung jawab atas terselenggaranya suatu acara yang diharapkan dihadiri oleh para tamu yang akan menghadiri acara yang dikelola EO tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan didahului melakukan telaah literatur terkait bisnis EO, pembatasan dimasa pandemi serta strategi bertahan bisnis EO ditengah pandemi dengan menggunakan studi kasus pada Entitas EO ABC. Hasil penelitian menunjukkan bahwa memang terjadi penurunan secara drastis diawal saat global mengaami pandemi covid-19 di …

The Effect Of Technostress On The Motivation To Teach Online In Higher Education Before And During The Covid-19 Pandemic: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper

International Journal for Business Education

This study investigated the relationships among technostress creators (techno-complexity, techno-insecurity, techno-invasion, techno-overload, and techno-uncertainty) on the motivation to teach online using the Motivation to Teach Online – Faculty Version scale. Data were collected from faculty members of the Management and Organizational Behavior Teaching Society (MOBTS), a member of the AACSB Business Education Alliance, and the American Society of Business and Behavioral Sciences (ASBBS), an interdisciplinary professional organization comprised of faculty teaching in accounting, finance, management, marketing, organizational behavior, and computer information systems early 2020 (N = 307). The findings indicated that techno-stressed faculty are less motivated to teach online. Techno-insecurity …

Online Real-Life Situation Questionnaires To Develop Top-Down Reading Skill, Erni Adelina, Peny Meliaty Hutabarat

Jurnal Vokasi Indonesia

The top-down reading approach is generally applied in upper-intermediate to advanced ESL classes. The approach is thought to be too overwhelming for students who are at pre-intermediate, intermediate, or even beginner levels. Instructors may think that involving students’ background information or past knowledge in a passage topic will be burdensome for ESL students in a lower-level class. As a matter of fact, many students in any level of English class were experiencing or questioning the same issues in their routines. Separating students’ past knowledge from reading activity is impossible. This study was conducted to find out students’ past experience or …

Budget Participation: Interaction Effects Of Work Engagement And Empowerment, Yew-Ming Chia Dr, Lewis Grant Mr

Jurnal Akuntansi dan Keuangan Indonesia

This study investigates the two-way interaction effects of work engagement and empowerment on the degree of employees' budget participation industry in Scotland. Data are collected from 159 employees via an online questionnaire and analyzed using multiplicative regression analysis. The results confirm the presence of a two-way interaction effect between work engagement and empowerment on the degree of budget participation at a statistically significance level (p = 0.0002). Further analysis indicates that the higher the empowerment, the greater its enhancing effect on the positive relationship between work engagement and the degree of employees' budget participation. This study provides one of the …

The Role Of Social Investing Efficacy In Mediating The Effect Of Individual Values On Ethical Investment Decisions, Khoiro Uma Hanifa, Sari Atmini

Jurnal Akuntansi dan Keuangan Indonesia

Along with the development of global issues regarding climate change, inequality, and pandemics, ethical investors now can integrate environmental and social aspects through sustainable- and responsible-based investment decisions which allow them to not only focus on financial goals. This study aims to investigate whether individual values, i.e., religiosity, altruism, and egoism, directly influence sustainable- and responsible-based investment decisions. This study also aims to find empirical evidence that those individual values (religiosity, altruism, and egoism) indirectly influence sustainable- and responsible-based investment decisions through social investing efficacy (SIE). The respondents of this study are 96 short-term Indonesian individual investors. Using structural equation …

Earnings And Capital Management Through Loan Loss Provisions In Indonesian Banks After Ifrs 9 Implementation, Qadri Fidienil Haq

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to examine whether Indonesian banks perform earnings and capital management through loan loss provisions and whether IFRS 9 implementation improves accounting quality by focussing on those practices. The analysis is conducted with a sample of 28 banks in Indonesia selected from the Indonesian Stock Exchange from 2012 – 2021. This study adopts a model modified from previous studies (Ahmed et al. 1999; Anandarajan et al. 2003; Anandarajan et al. 2006; Leventis et al. 2011). Using the model, this study finds that Indonesian banks perform earnings management but do not perform capital management through loan loss provisions. Although …

Does Corporate Social Responsibility Disclosure Increase The Stock Price Crash Risk? Evidence From Indonesia, Raden Roro Widya Ningtyas Soeprajitno, Zephyra Violetta Setiawan, Ainun Na’Im

Jurnal Akuntansi dan Keuangan Indonesia

Indonesia fully supports efforts to disclose corporate social responsibility (CSR) to increase awareness of issues regarding the environment globally, as stated in the Sustainable Development Goals (SDGs). The connection between the disclosure of corporate social responsibility and the stock price crash risk is examined in this study. Furthermore, we analyse and check robustness and endogeneity issues to avoid variable bias selections. The study uses as its sample companies that are listed on the Indonesia Stock Exchange and follow the Global Reporting Initiative (GRI) for corporate social responsibility. It is found that companies with corporate social responsibility disclosures have a positive …