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Full-Text Articles in Business

Reform Of The Lebanese Public Accounting System Within The Framework Of International Accounting Standards In The Public Sector, Hassan Diab Jan 2022

Reform Of The Lebanese Public Accounting System Within The Framework Of International Accounting Standards In The Public Sector, Hassan Diab

Al Jinan الجنان

Reform of the Lebanese Public Accounting System in the Context of the International Public Sector Accounting Standards (IPSASs) This study addresses the increasing challenges that the Lebanese public accounting system is facing, in light of globalization, in shifting from a cash basis to an accrual basis system, as per the International Public Sector Accounting Standards (IPSASs). Through addressing the peculiarities of the Lebanese public accounting system, the study concludes that the conversion from cash basis to accrual basis system will help boost transparency and accountability. Yet, some essential conditions are required to successfully achieve this, including: shifting from the traditional …

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Practical Procedures For Relocating An Establishment’S Headquarters Either Fully Or Partially (A Case Study On The Zakat House In The State Of Kuwait, Abdulrahman Bubshite Jan 2022

Practical Procedures For Relocating An Establishment’S Headquarters Either Fully Or Partially (A Case Study On The Zakat House In The State Of Kuwait, Abdulrahman Bubshite

Al Jinan الجنان

This study aims to identify the practical procedures for moving an establishment to a new or additional headquarters through a case study on the Zakat House in the State of Kuwait ,the technical needs for equipment and automatic linking of buildings to enable business continuity and clarify the role of senior management to supervise the implementation of procedures by forming committees and work teams and providing budget. The study made recommendations ,including enlarged startup preparations for transportation ,such as forming committees and distributing tasks assigned to them to ensure no overlap in the implementation of the work and the adoption …

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تشخيص واقع تطبيق إدارة الجودةالشاملة في المستشفيات اللبنانية, Wael Attar, Kamel Barbar Jan 2022

تشخيص واقع تطبيق إدارة الجودةالشاملة في المستشفيات اللبنانية, Wael Attar, Kamel Barbar

Al Jinan الجنان

The aim of this study is to diagnose the reality of the application of total quality management in Lebanese hospitals. In order to achieve this, the tow researcher have selected a stratified random sample of 203 workers from the community of study which is represented by the number of workers employed in Al Rassoul Al Aazam Hospital , Beirut. A questionnaire was distributed to them it has been verified to prove its sincerity and persistence. It included over 21 items distributed on the four axes: Focusing on the customer (patient), continuous improvement, top management commitment, and employee involvement. By entering …

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Takaful Insurance And Its Similarities And Differences With Traditional Insurance, Najlaa Al Hajj Jan 2022

Takaful Insurance And Its Similarities And Differences With Traditional Insurance, Najlaa Al Hajj

Al Jinan الجنان

Commercial insurance or cooperative insurance (Co-Op Insurance) typically aims to reduce common risks that can happen to any type of business and to provide all kinds of protection against unforeseen circumstances. Takaful insurance has been created as an alternative choice that the public was looking for, mainly in the Arab countries for the reason that the services of the traditional insurance do not suit people’s needs especially with regard to non-compliance with sharia laws. Therefore, Takaful insurance seeks to solve this problem. It provides insurance services and programs Commercial insurance or cooperative insurance (Co-Op Insurance) typically aims to reduce common …

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Governance Of Commercial Banks And Their Impacts On The Marketing Performance, Allam Mawlawi Jan 2022

Governance Of Commercial Banks And Their Impacts On The Marketing Performance, Allam Mawlawi

Al Jinan الجنان

The following paper investigated the influence of Lebanese commercial banking governance on the performance of marketing in the banking sector. The researcher used a questionnaire to investigate about the impact of the governance in commercial banks on the marketing performance. The sample size was chosen based on probabilistic sampling, filled by top marketing managers and supervisors directing the marketing department of the bank. The researcher secured confidentiality for the banks name. The researcher decided to use the SPSS as a tool for data analysis. This research proposed that banking governance has four components that affect the marketing performance in the …

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The Product Test Scheduling Problem, Megan Wydick Martin, Cliff Ragsdale, John Fico, Carlos G. Cajica-Sierra, Richard M. Fetcenko Jan 2022

The Product Test Scheduling Problem, Megan Wydick Martin, Cliff Ragsdale, John Fico, Carlos G. Cajica-Sierra, Richard M. Fetcenko

International Journal of Applied Management and Technology

This research focused on product test scheduling in the presence of in-process and at-completion inspection constraints. Such testing arises in the context of the manufacture of products that must perform reliably in extreme environmental conditions. Often, these products must receive a certification from prescribed regulatory agencies at the successful completion of a predetermined series of tests. Operational efficiency is enhanced by determining the optimal order and start times of tests so as to minimize the makespan while ensuring that technicians are available when needed to complete in-process and at-completion inspections. We refer to this as the product test scheduling problem. …

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Tropical Cyclones Negatively Impact The Tourism Economy In Coastal Regions, Sergio Alvarez, Arthur Huang Jan 2022

Tropical Cyclones Negatively Impact The Tourism Economy In Coastal Regions, Sergio Alvarez, Arthur Huang

Rosen Research Review

Tropical cyclones can have a devastating effect on communities, causing loss of property, businesses, and life. In areas that rely on tourism, these effects can be long-lasting. In their recent work, Dr. Sergio Alvarez and Dr. Arthur Huang from UCF Rosen College of Hospitality Management have examined the impact that tropical cyclones have on the tourism economy in Florida. The results suggest that these cyclones negatively impact the economy, especially in coastal regions, and that policy changes are needed to help the tourism sector recover

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Revenue Management As Competitive Advantage: Keep In House Or Outsourse?, Mehmet Altin Jan 2022

Revenue Management As Competitive Advantage: Keep In House Or Outsourse?, Mehmet Altin

Rosen Research Review

The hotel industry faces multiple pressures and effective profit maximization can make or break a hotel. Revenue management (RM) is a key tool in a responsible hotel manager’s arsenal. But not all hotels have the skills or resources to implement this process effectively inhouse. Dr. Mehmet Altin of UCF Rosen College of Hospitality Management, applies a resource-based view (RBV) to understand how hotel decision makers approach RM: do they invest in internal development or outsource the RM function?

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On The Face Of It: The Use Of Facial Recognition Check-In Technology, Tingting (Christina) Zhang Jan 2022

On The Face Of It: The Use Of Facial Recognition Check-In Technology, Tingting (Christina) Zhang

Rosen Research Review

Facial recognition technology and biometrics are fast growing areas of artificial intelligence. In this article we look at an innovative study by Rosen College Associate Professor, Dr. Tingting Zhang and her collaborators. Their research reveals how perceived security, privacy and trust, as well as previous experience, are key to encouraging hotel users to adopt the technology at the check-in de

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Qiddiya: The Capital Of Entertainment In Saudi Arabia, Manuel Rivera Jan 2022

Qiddiya: The Capital Of Entertainment In Saudi Arabia, Manuel Rivera

Rosen Research Review

Located only 45km away from Riyadh, Qiddiya is a city that is destined to become one of the biggest tourist attractions in Saudi Arabia, providing thousands of jobs, millions of dollars of revenue and a pathway to the future for a whole generation of young Saudis. Dr. Manuel Rivera interviews the CEO of Qiddiya, Philippe Gas, to discuss where his passion for hospitality originated, the bright future of Qiddiya, and their partnership with UCF Rosen College of Hospitality Management.

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Stepping Into A Brighter Future, Edwin N. Torres, Tingting (Christina) Zhang Jan 2022

Stepping Into A Brighter Future, Edwin N. Torres, Tingting (Christina) Zhang

Rosen Research Review

The hospitality sector presents a range of unique workplace challenges, which can affect the implementation and success of wellness initiatives. In a recent study, Dr. Edwin N. Torres and Dr. Tingting Zhang from UCF Rosen College of Hospitality Management conducted a wellness intervention incorporating a wearable device, with the aim of improving various aspects of hotel employee wellness. The results from the study showed a range of benefits following the two-week intervention, both to employees and their employers. However, the authors also noted key drawbacks which should be taken into account in the design of any future employee wellness programs.

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Social Representations Of Space Travel, Asli D. A. Tasci, Alan Fyall, Xiaoxiao Fu Jan 2022

Social Representations Of Space Travel, Asli D. A. Tasci, Alan Fyall, Xiaoxiao Fu

Rosen Research Review

Space tourism regularly receives media coverage, but so far, there has been little research around public opinions towards space travel. Dr. Asli D.A. Tasci, Dr. Alan Fyall and Dr. Xiaoxiao Fu from UCF Rosen College of Hospitality Management used the Social Representations Theory to investigate public attitudes to space travel and uncover how and why these attitudes are formed. They discovered that commercial space organizations have a strong influence on public opinion, which can be further enhanced if they incorporate more scientific knowledge and evidence.

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Factors Affecting Seniors' Relocation To Senior Living Communities, Suja Chaulagain, Abraham Pizam, Youcheng Wang, Denver Severt Jan 2022

Factors Affecting Seniors' Relocation To Senior Living Communities, Suja Chaulagain, Abraham Pizam, Youcheng Wang, Denver Severt

Rosen Research Review

The 1960s’ counterculture generation is coming of senior age. This is the generation who witnessed the Civil Rights Movement, protested against the Vietnam War, and went to Woodstock. What they expect in retirement is radically different from their parents. So what are the factors that affect whether or not they choose to move into senior living communities? In one of the first studies of its kind, UCF Rosen College of Hospitality Management’s Dr. Suja Chaulagain, Dr. Abraham Pizam, Dr. Youcheng Wang and Dr. Denver Severt look at the motivational factors that influence seniors’ decision-making.

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A Taste For Education And Research, Susan Vernon-Devlin, Robert Seltzer Jan 2022

A Taste For Education And Research, Susan Vernon-Devlin, Robert Seltzer

Rosen Research Review

Pots, pans and commercial kitchen equipment are not the only things found in UCF Rosen College of Hospitality Management’s kitchen labs. A component for hospitality education and research, the college’s labs teach fourth year medical students to practice culinary medicine with a grain of salt, flip the kegs on undergraduates brewing beer, and serve as taste-and-test kitchens for restaurant brands looking to spice up a menu.

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Turning The Tables On Covid-19, Wei Wei Jan 2022

Turning The Tables On Covid-19, Wei Wei

Rosen Research Review

The COVID-19 pandemic all but eviscerated the restaurant industry. Around the world, businesses shut doors. For some this would prove to be forever, and those that did reopen were stifled by strict social-distancing regulations and the challenge of how best to rearrange their servicescapes to meet regulations and still provide an enjoyable dining experience. The big question: how best to do this? Dr. Wei Wei from UCF Rosen College of Hospitality Management and her collaborators examined the issues of built density and customer power to uncover a vital piece of the puzzle.

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Restaurants Post Covid-19, Elizabeth Yost, Murat Kizildag, Jorge Ridderstaat Jan 2022

Restaurants Post Covid-19, Elizabeth Yost, Murat Kizildag, Jorge Ridderstaat

Rosen Research Review

When you’re suddenly forced to close 1,800 restaurant dining rooms without any certainty of being able to reopen them any time soon, you need to act decisively and prioritize if you plan to be around for a grand reopening. For Darden Restaurants and their market-leading US brands, those priorities during lockdown were ‘look after the people – look after the cash!’ Dr. Elizabeth Yost, Dr. Murat Kizildag and Dr. Jorge Ridderstaat of UCF Rosen College of Hospitality Management investigate the company’s achievement.

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Essential Worker Heroes, Cynthia Mejia Jan 2022

Essential Worker Heroes, Cynthia Mejia

Rosen Research Review

The COVID-19 pandemic brought with it untold disruptions to the hospitality and related services industries, and it also prompted a dramatic shift in public perceptions towards line-level workers. Normally associated with unskilled and ‘dirty’ labor, these workers were embraced as ‘heroes’ by providing essential services in the face of a severe and frightening public health threat. This phenomenon provided a rare opportunity for researchers in the fields of hospitality and psychology to examine how those workers, and the society they served, made sense of this perceptive shift.

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The Impact Of Covid-19 On Restaurant Workers, Diego Bufquin, Jeong-Yeol Park, Robin Back Jan 2022

The Impact Of Covid-19 On Restaurant Workers, Diego Bufquin, Jeong-Yeol Park, Robin Back

Rosen Research Review

The COVID-19 pandemic has hit many business sectors hard, none more so than the hospitality industry. Restaurant employees were already known to report high levels of depression and anxiety, as well as alcohol and drug use. How has the pandemic contributed to these problems? In the first study of its kind, Dr. Diego Bufquin, Dr. Jeong-Yeol Park and Dr. Robin Back from UCF Rosen College of Hospitality Management, along with two collaborators, examine the relationships between restaurant employees’ work status, mental health, substance use, and career turnover intentions during the pandemic.

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Why Employees Are Learving And Will Not Return To Work In The Hospitality Industry, Robertico Croes, Kelly Semrad, Manuel Rivera Jan 2022

Why Employees Are Learving And Will Not Return To Work In The Hospitality Industry, Robertico Croes, Kelly Semrad, Manuel Rivera

Rosen Research Review

An important new report by Rosen College researchers should be taken as a wakeup call for the tourism and hospitality industry in the U.S. following the COVID-19 pandemic.

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Chief Loophole Officer Or Chief Legal Officer: Inside Lehman Brothers—A Film Case Study About Corporate And Legal Ethics, Garrick Apollon Jan 2022

Chief Loophole Officer Or Chief Legal Officer: Inside Lehman Brothers—A Film Case Study About Corporate And Legal Ethics, Garrick Apollon

St. Mary's Journal on Legal Malpractice & Ethics

This Article discusses the continuing legal education (CLE) visual advocacy documentary-style program, which Garrick Apollon (author of this Article) researched and developed. The case study for this CLE documentary-style program is the film Inside Lehman Brothers—a documentary film by Jennifer Deschamps which chronicles the story of the Lehman whistleblowers. The film presents Mathew Lee, former senior vice president overseeing Lehman’s global balance sheet; Oliver Budde, former in-house counsel (associate general counsel) of the Lehman Brothers; and the racialized female mid-tier manager whistleblowers, who all paid a steep price in the 2008 American subprime mortgage crisis, while many of the …

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Invited Perspective - Nutritional Needs And Implications For Children In Subsistence Marketplaces, Nagendra Rangavajla Jan 2022

Invited Perspective - Nutritional Needs And Implications For Children In Subsistence Marketplaces, Nagendra Rangavajla

Subsistence Marketplaces

Today, while the number of stunted children is decreasing in all geographies, the progress is not consistent. Moreover, there is an increasing prevalence of overweight and obesity among children and adolescent. Globally, about half of all children under five do not receive essential nutrients, often unnoticed until too late. On the other end of the spectrum, the incidence of overweight and obesity in 5-19 year old has increased from 4% in 1975 to 18% in 2016 1. These trends reflect a ‘triple burden of malnutrition’, a burden that impacts the survival, growth, and development of children, and in turn, …

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Pathways Of Reform In Education: Evidence From India, Poornima Tapas, Deepa Pillai, Rita Dangre, Kishore Kulkarni Jan 2022

Pathways Of Reform In Education: Evidence From India, Poornima Tapas, Deepa Pillai, Rita Dangre, Kishore Kulkarni

International Review of Business and Economics

No abstract provided.

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Environmental Accounting And Financial Performance Of Listed Family-Owned Companies In Nigeria, Charles Segun Ilelaboye, Muyiwa E. Alade Jan 2022

Environmental Accounting And Financial Performance Of Listed Family-Owned Companies In Nigeria, Charles Segun Ilelaboye, Muyiwa E. Alade

International Review of Business and Economics

This study examines the effect of environmental accounting on the performance of family-owned companies in Nigeria using restoration cost, community development costs and health & security costs as surrogates. The study used ex-post facto research design. The population of the study consisted of all 12 family-owned companies across industrial and oil & gas sectors that were quoted on the Nigerian Stock Exchange (NSE). Purposive sampling technique was used to select six (6) family-owned companies that disclosed environmental information. Data were gleaned from the annual reports of the sampled companies covering 2012-2020. The study used descriptive statistics, correlation and Ordinary Least …

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Africa's Knowledge Economy And Links To India, Anand Kulkarni Jan 2022

Africa's Knowledge Economy And Links To India, Anand Kulkarni

International Review of Business and Economics

Competitive advantage for economies, both developed and developing, will be increasingly based on knowledge in all its forms, including science and technology, smart entrepreneurship, and new business and organizational development models. Due to COVID-19, the need for innovative solutions to health and economic disruptions has never been as keenly felt. This paper is structured in five parts. The first part examines the extent to which various countries in Sub-Saharan Africa participate in the global knowledge economy. Data is drawn from the UN Knowledge Index and canvases knowledge economy parameters such as research and development, value-added industrial production and knowledge-intensive services, …

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Can Blended Learning Address Indian Academic Issues?, Vijay D. Joshi, Sukanta K. Baral Jan 2022

Can Blended Learning Address Indian Academic Issues?, Vijay D. Joshi, Sukanta K. Baral

International Review of Business and Economics

No abstract provided.

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The Treasury Single Account System And Financial Stability In Nigeria, Olusola Esther Igbekoyi Jan 2022

The Treasury Single Account System And Financial Stability In Nigeria, Olusola Esther Igbekoyi

International Review of Business and Economics

This study investigates the effect of the treasury single account system on financial stability in Nigeria. Specifically, we hoped to find out if speculation of government regarding government debt and stock market performances are met. The study utilized data published in the Central Bank of Nigeria statistical bulletin for a period of 2011-2020. The time series data collected were analyzed using descriptive and inferential statistics. The findings revealed that the TSA system had a negative impact on government debt performance, with significant negative impact on advances from commercial banks and external debt finance charges. However, it had an insignificant negative …

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Corporate Characteristics And Implementation Of Integrated Reporting Framework Of Listed Oil And Gas Firms In Nigeria, Muyiwa E. Alade, Olubunmi M. Odugbemi Jan 2022

Corporate Characteristics And Implementation Of Integrated Reporting Framework Of Listed Oil And Gas Firms In Nigeria, Muyiwa E. Alade, Olubunmi M. Odugbemi

International Review of Business and Economics

The demand for better corporate information by various stakeholders across the globe has necessitated a paradigm shift from the traditional financial reporting to more comprehensive financial and non-financial information in a single report, known as integrated reporting. The aim of this study is to empirically investigate the effect of corporate characteristics (firm size, board size, share ownership structure and profitability) on the implementation of integrated reporting framework in listed oil and gas firms in Nigeria. A census sampling technique was adopted, using the total population of eleven (11) oil and gas firms listed on the Nigerian Stock Exchange as of …

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Cost Of Menstrual Hygiene Practices In Gujarat, India, Smruti Bulsari, Kiran Pandya, Jayesh Desai Jan 2022

Cost Of Menstrual Hygiene Practices In Gujarat, India, Smruti Bulsari, Kiran Pandya, Jayesh Desai

International Review of Business and Economics

Menstrual cycles are an integral part of a nearly two-third of a woman’s life, and occur every month. Menstruation is a public health concern because irrespective of whether a woman can afford hygienic absorbents or not, she undergoes menstruation phase every month. Therefore, menstruation requires to be examined from public health policy perspective. Choice of menstrual products is not only subject to budget constraint but also to “other regarding preferences”, as can be explained by behavioural economics theories. This study therefore, seeks to get insights into the determinants of choice of menstrual product. The study attempts to devise a method …

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Should India Lend To Gdh The Same Weight As To Gdp?, Sudhavna Char Jan 2022

Should India Lend To Gdh The Same Weight As To Gdp?, Sudhavna Char

International Review of Business and Economics

Growth for growth's sake goes against the grain of sustainable economics. It is not maintainable on the basis of full-cost pricing. The billing should include health and environmental costs, including charges for the exhaustion of natural resources, egregious disparities in wealth distribution, and increases in mental and physical sickness. Today’s material growth model transmutes many economic endeavors into preying on current and future generations. Unwittingly, the single-minded pursuit of growth without a global perspective has been resulting in loss of life and property, besides undermining prospects of life’s basics for upcoming generations. This is myopic, ignoring catastrophes hitting home. In …

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Cooperative-Led Green Value Chain Development For Selected Highland Vegetables In Buguias, Benguet, Paul Kenneth B. Maghirang Jan 2022

Cooperative-Led Green Value Chain Development For Selected Highland Vegetables In Buguias, Benguet, Paul Kenneth B. Maghirang

Journal of Economics, Management and Agricultural Development

This study proposes a cooperative-led green value chain model for selected highland vegetables in Buguias, Benguet. Primary and secondary data were used in the study. Primary data were gathered through KII, FGD, and survey interviews among 30 farmer-members of LIFMPC. Descriptive, cost and returns, and value chain analysis were conducted. The proposed model of cooperative-led green value chain for selected highland vegetables was developed based on current practices of the farmer respondents. The greening opportunities were identified in different segments of the chain, from input sourcing to consumption, as well as the actors and their activities. Performing these green practices …

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