Business Commons^™

Relationship With Russia And Korea, Kaeli Rasnake

The Kabod

North Korea's relationship with Russia dates back to the Cold War when the Soviet Union served as a critical ally as Stalin sent economic support to assist in the formation of the North Korean state. With the collapse of the Soviet Union, North Korean ties were weakened since Russian leaders sought a more amicable relationship with the West. However, amid the tough Western sanctions placed on Russia due to its invasion of Ukraine, the two nations have rekindled their relationship. This paper seeks to explore the historical developments of Russia-North Korean Relationships, analyze recent cooperative efforts, and examine the implications …

North Korea’S Foreign Relations, Kaeli Rasnake

The Kabod

Many assume that the Democratic People's Republic of Korea, more commonly known as North Korea, ruled by Kim Jong Un, is an isolated nation with ties only to its neighbors, China and Russia; however, that is far from the case. North Korea has a plethora of relations with other nations across the globe, most common in Africa and Southeast Asia. While these nations are relatively far from North Korea, that issue has not discouraged them from flourishing, as they often share underlying themes of mutual interest, economic necessity, and historical ties. This paper aims to explore the interactions between North …

Toxic Leadership And Employees' Silence In The Public Sector: The Mediating Role Of Emotional Exhaustion And The Moderating Effect Of Cultural Values, Zubair Ahmed Pirzada, Shoukat Ali Mahar, Naveed Ahmed Mahar

Business Review

This study examines the impact of toxic leadership on employee silence in public healthcare institutions within Sukkur Division, Sindh, Pakistan. Although prior studies have mostly focused on corporate settings, little is known about how toxic leadership shapes employee silence in public healthcare systems of developing countries. This study proposes emotional exhaustion as the mediating variable and cultural value as a moderating variable for the indirect effect. The study employed a cross-sectional and quantitative design, collecting data from 255 employees working in District Health Offices, Basic Health Units, and public hospitals. Validated measurement scales were applied, and data were analyzed using …

Unravelling The Nexus Between Corporate Governance And Sustainability Performance: Evidence From India, Malaya Ranjan Mohapatra, Chandra Sekhar Mishra

Bulletin of Monetary Economics and Banking

This research investigates the influence of Corporate Governance (CG) practices on the Sustainability Performance (SP) of Indian non-financial firms. The study, utilizing a balanced panel of 1550 firm-year observations, demonstrates that overall corporate governance score and CEO duality improve sustainability performance. However, the moderation effect indicates that the positive effect of CG practices on SP is compromised when the same person holds both CEO and chairperson positions in a firm. Additionally, the relationship between CG and SP varies based on ownership structure, i.e., group-affiliated and non-group affiliated firms, as well as different industrial sectors, i.e., manufacturing, service, and diversified sectors.

Stock Market Reaction To Outbreak Of Covid-19: An Empirical Study Of Indian Sectoral Indices, Ruchita Verma, Dhanraj Sharma, Pranav Raghavan

Bulletin of Monetary Economics and Banking

The study examines COVID-19’s effect on the Indian stock market. According to the study’s findings, the pandemic significantly smashed Indian sectoral indices. The highest abnormal loss is observed in the Private Bank Index (-14.62 per cent) and the lowest in the Pharma Index (-6 per cent). The results of panel regression analysis depict that real return, profitability, and size have a substantial impact on the abnormal returns of the sectoral indices. The findings provide valuable insights to policymakers, to navigate market volatility and develop effective risk management strategies during pandemic.

Editorial: 1st Asia Pacific International Religious Tourism And Pilgrimage Conference (Apirtp), Tran Huu Tuan, Lien Tran Thi Ngoc, Jaeyeon Choe, Giang T. Phi

International Journal of Religious Tourism and Pilgrimage

Editorial: 1st Asia Pacific International Religious Tourism and Pilgrimage Conference (APIRTP)

Ijrtp Volume 13(Iii) Table Of Contents, Kevin A. Griffin, Razaq Raj, Carlos Fernandes, Tran Huu Tuan, Lien Tran Thi Ngoc, Jaeyeon Choe

International Journal of Religious Tourism and Pilgrimage

IJRTP Volume 13(iii) Table of Contents

Incorporating papers from the first Asia Pacific International Religious Tourism and Pilgrimage conference in Hue University, Vietnam

Static Malware Analysis For Incident Response: Developing A Tactical Aid With Ember, Joel Meoak, Shengjie Xu

Journal of Cybersecurity Education, Research and Practice

Incident responders face a variety of challenges when identifying malware using existing solutions, particularly when rapid tactical decisions are needed. Traditional malware detection methods are often signature-based, limiting their effectiveness to previously known threats detected by anti-virus (AV) engines. Online analysis tools introduce confidentiality risks, potentially alerting adversaries that their actions are under scrutiny. While free sandbox environments offer useful capabilities, they often require substantial setup time and hardware resources that may not be available in the field. This research leverages the Elastic Malware Benchmark for Empowering Researchers (EMBER) dataset to develop a lightweight, portable tactical decision aid that enables …

Evaluation Of Pre-Hajj Multimedia Training Tools: A Case Study Of Prospective Australian Pilgrims, Kholoud M. Munshi, Mustapha Taibi Dr., Kate Richards Ms., Khushnoor Khan Mr.

International Journal of Religious Tourism and Pilgrimage

Every year, millions of Muslim pilgrims gather in Makkah (Saudi Arabia) for Hajj. These pilgrims come from different parts of the world, with diverse language and cultural backgrounds. Managing such a large and diverse congregation for a successful completion of Hajj requires effective planning, which depends on two important antecedents—knowing the background information of the pilgrims and developing effective pre-Hajj training tools for dissemination of Hajj information for non-Arabic speaking pilgrims. This study evaluates the perceptions of potential Hajj pilgrims regarding community translation usability (CTX) and medium usability (MX) of two existing pre-Hajj media tools developed by Mnask Academy (Booklet …

Religious Festivals In The Age Of ‘Lockdown’ And ‘Social Distancing’: A Comparative Study Of Easter, Eid, Passover, Rama Navami, And Vaisakhi., Irfan Raja, Rev. Ruth Dowson, Abdul Basit Shaikh, Ivan Cohen, Nasser N. Alotaibi

International Journal of Religious Tourism and Pilgrimage

Religious practices can conjure distinctive ideas and images for different groups of people, especially religious festivals, which are signs of congregations, celebrations, and contentment, usually to mark the completion of religious obligations. All major religions celebrate notable festivals to mark important events and religious obligations that bring together followers of that faith. The year 2020 will be remembered as unique in the history of all faiths. As a result of the COVID-19 crisis, governments across the world announced compulsory measures such as ‘social distancing’ and ‘lockdown’ to avoid the spread of Coronavirus. Thus, all major religions either cancelled or reduced …

Evaluating The Religious Experience Of Pilgrims At Kartarpur Corridor: A Qualitative Analysis, Farooq Haq, Anita Medhekar

International Journal of Religious Tourism and Pilgrimage

This exploratory study analyses experiences of pilgrims from India and all over the world to Kartarpur Peace Corridor for religious tourism. The historic Kartarpur Corridor, the holiest place for the Sikh religion, in Pakistan, was opened for Sikh pilgrimage in November 2019, after 72 years since partition. The qualitative research method of cultural ethnography and netnographic research, was applied to collect secondary data by watching 78 YouTube interviews from November-2019 to March-2020, at the Kartarpur complex by private bloggers. Interview comments by pilgrims relevant to this exploratory research were selected, analysing experiences of pilgrims and spiritual tourists traveling from India …

From Meditation To Magic: The Spectrum Of Buddhist Tourism In Thailand, Brooke Schedneck

International Journal of Religious Tourism and Pilgrimage

Buddhism can conjure distinctive ideas and images for different groups of people, especially travelers to a Buddhist majority country like Thailand. Discussing three different modes of Buddhist tourism— meditation, magic, and mega statues— this article illuminates the varieties of Buddhist tourism in contemporary Thailand. While foreign visitors from Western countries are assumed by Thai Buddhist practitioners to favor engagement with Buddhism related to meditation, Chinese and Thai Buddhists are seen to appreciate Buddhism for its magical protective powers. Chinese tourists in particular are now being targeted to purchase products and experiences related to mutelu, which is a term for objects …

Promotion Of Religious Tourism In Pakistan Through Destination Marketing Strategies, Noor-Ul- Huda, Musa Khan, Noman Ahmed Ansari

International Journal of Religious Tourism and Pilgrimage

The aim of this study is to identify the key factors that attract religious tourists to Pakistan and the strategies that are effective in promoting religious tourism. The paper takes a comprehensive approach to guide Pakistan’s development by evaluating international literature, focusing on religious tourism as a pivotal source of revenue. The study explores diversification prospects, aiming to equip policymakers and tourism authorities with actionable insights. This research establishes the groundwork for realising the economic, social, and cultural potential of religious tourism in Pakistan by studying marketing techniques using a qualitative methodology, examining revival approaches, and investigating cutting-edge communication technologies. …

Exploring Perceived Value Attributes Toward Spiritual Tourism In Vietnam: A Qualitative Approach, Lan Thi Huong Ho, Cuong Khoa Phan, Lien Tran Thi Ngoc, Rodney W. Caldicott

International Journal of Religious Tourism and Pilgrimage

Customer Perceived Value (CPV) has recently attracted a lot of interest in the tourism industry, both academically and empirically. To succeed in the tourist business, managers in the sector need a comprehensive understanding of how visitors’ perceptions of value dimensions connect to trip outcomes, such as overall satisfaction and behavioral intentions. This study aims to explore the tourists’ perceptions of the value of spiritual tourism services in Vietnam. A qualitative method was employed, which included nine in-depth interviews with tourism providers and representatives of spiritual sites, as well as a brief survey of 127 travellers who had already experienced spiritual …

Halal-Friendly Wellness Tourism In Non-Muslim Countries: Perceptions Of Muslim Tourists, Ann Suwaree Ashton, Rasmee Islam

International Journal of Religious Tourism and Pilgrimage

This study explores the perceptions of Muslim tourists regarding wellness-related activities while travelling in non-Muslim countries. Although halal tourism has witnessed significant global expansion, there remains a notable gap in the literature concerning the development of halal-compliant wellness products and services in destinations outside the Muslim world. Employing a qualitative methodology, in-depth interviews were undertaken with 40 Thai Muslim participants who travelled to non-Muslim countries between 2022 and 2023. The investigation centres on four primary categories of wellness activities: spa, therapy, and massage services; sports, leisure, and adventure experiences; spiritual well-being practices; and the slow food movement. The findings underscore …

Enhancing Mindfulness Through Communities Of Practice In Buddhist Spiritual Tourism: A Study Of Transformative Experience At Plum Village, Giang T. Phi, Trang Huong Pham Phd, Nam Vu

International Journal of Religious Tourism and Pilgrimage

Despite the growing interest in Buddhist spiritual tourism, there is a clear gap in the literature regarding the role of Communities of Practice (CoPs) in fostering transformative tourism experiences. This study investigates how CoPs at Plum Village retreats in France and Thailand facilitate transformative experiences and enhance mindfulness among participants in Buddhist spiritual tourism. Utilising qualitative methods, the study combines autoethnography—drawing on the lead researcher’s personal experience through daily reflexive journals—and participant observation of a focal ‘retreat family’ group of 15 participants at each retreat. Thematic analysis was applied to analyse the data, guided by two frameworks: Kirillova et al.’s …

Religious Reinterpretation In The Pilgrimage Experience To The Ganges River, India Of Balinese Ethnic Hindus, I Gede Sutarya, Thanakorn Chooksukhserm

International Journal of Religious Tourism and Pilgrimage

The interaction between Balinese ethnic Hindus and India in the modern era is reestablishing a connection between Balinese local knowledge with Hindu religious destinations in India. Balinese folklore mentions various holy places, including the Ganges River, which is considered part of Bali's sacred worship domain. This ceremonial tradition causes the ethnic groups to worship the Ganges and request for holy water, eliminating the need for the direct pilgrimage to the holy place. In the modern era, the tradition of seeking holy water has evolved into a driving force behind the interest in the pilgrimage to the Ganges River. This leads …

Exploring The Drivers Of Tourist Satisfaction At Religious Sites: A Study Of Lumbini In Nepal, Bhim Bahadur Khadka, Prof. Anjani Kumar Malviya, Dipak Singh Rawat

International Journal of Religious Tourism and Pilgrimage

Lumbini is the birthplace of Lord Buddha and a UNESCO World Heritage Site. As a religious destination attracting millions of tourists annually from Nepal and abroad, Lumbini offers a rich cultural and historical heritage. This study is, therefore, significant in exploring drivers of tourist satisfaction and the religious significance of Lumbini. This study employs a correlational research design and a quantitative approach to examine relationships among variables using Structural Equation Modelling (SEM). Data are collected using a survey questionnaire, yielding 403 valid responses after excluding incomplete data and outliers out of 500 returned questionnaires. Purposive sampling ensured the relevance of …

Analysis Of Pilgrimage To The Evangelical Lutheran Church In Zimbabwe (Elcz) Mission Centres, Rabson Hove

International Journal of Religious Tourism and Pilgrimage

A pilgrimage is usually a sacred journey undertaken by religious adherents to holy places associated with their own traditions. As religions grow, religious pilgrimage also expands as the members of the religious traditions continue to influence each other. These holy religious centres influence religious enrichment, enhancement, strength and growth. Members get in touch with their origins and the history of the expansion of their religion as they encounter their holy sites or centres. In the case of the Evangelical Lutheran Church in Zimbabwe (ELCZ), their important holy sites are missionary centres which are commonly located in rural Zimbabwe. The majority …

Unveiling The Impact: Religious Destination Image And Its Role In Shaping Sustainable Tourist Behaviors, Sabari Shankar Ravichandran Dr

International Journal of Religious Tourism and Pilgrimage

Historically pivotal for local economies, religious tourism and pilgrimage tackles contemporary challenges such as overconsumption, climate change, and evolving tourist motivations, necessitating a focused commitment to sustainability. This study, utilising a sample size of 153 visitors to a religious site and Structural Equation Modelling, examines the influential role of religious destination image in shaping tourists’ sustainable behaviours. Significant correlations emerge between attributes of religious destination image—sacred site, spiritual attraction, and more—and sustainable tourist behaviours. Key findings encompass green transport use, regenerative behaviour, responsible cues, and waste consciousness as the most evident sustainable behaviours. Beyond academic realms, the research informs destination …

Exploring How Religious Tourism Influences The Motivation Of Young Thai Tourists In Bangkok., Arisara Seyanont

International Journal of Religious Tourism and Pilgrimage

Religious tourism in Thailand encompasses a wide range of tourism related to religion, including traditional festivals and various religious activities. Today, temples or religious places in Thailand have become tourist attractions that people pay attention to, including groups of teenagers. Young Thai tourists show interest and travel to temples to ask for blessings, seek more amulets, and participate in Dharma practices. Within this context, this study aims to explore the components of religious tourism that influence the motivation of young Thai tourists in Bangkok. The components of religious tourism consist of 5 dimensions: 1) architectural design, painting, and sculpture; 2) …

Defamiliarizing Pilgrimage Literature: Humour In Al-Māzinī’S Journey To The Hijāz, Boutheina Khaldi

International Journal of Religious Tourism and Pilgrimage

Pilgrimages to Holy Places in Mecca and Medina have spawned a rich repertoire of travel literature by Nahḍa luminaries at the beginning of the twentieth century, however, few studies have been written about their travel accounts. This paucity of research might be ascribed to the view that accounts of pilgrimage tend to be highly formulaic and instructive rather than literary. By examining the ʿUmra (lesser pilgrimage) travelogue of the prominent Egyptian intellectual, literary critic, Romantic poet, novelist and journalist, Ibrāhīm ʿAbd al-Qādir al-Māzinī (d. 1949) entitled Riḥlat al-Ḥijāz (1930), this paper argues that pilgrimage travelogues can in fact defy the …

Rural Community Pilgrimage Tradition To Sacred Graves In Tasikmalaya, West Java, Indonesia: Between Motivation And Social Identity, Ute Lies Siti Khadijah, Yunus Winoto, Rully Khairul Anwar, Shamila Mohamed Shuhidan Dr., Falih Ijlal Septian

International Journal of Religious Tourism and Pilgrimage

This research explores the pilgrimage tradition of a women’s group in rural areas of Tasikmalaya, West Java. It reveals the phenomenon of pilgrimage activities in the women’s group grounded in social identity theory and their motivation to visit the sacred graves. The study employed a descriptive quantitative approach. It involved a group of women who regularly recite the Holy Quran together and study Islam with a preacher called ustadz or kyai with a sample size of 79 people. Data were collected through questionnaires, interviews, observation, and documentation studies. The collected data were analysed through quantitative data presentation in diagrams and …

The Tax Adviser, Volume 8, Number 12, December 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended November 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended November 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Assistant Commissioner Discusses Tax Administration Problems (Or, Keeping The Wolfe From The Door), Thomas R. Hanley, William Stromsem, Singleton B. Wolfe

Tax Adviser

No abstract provided.

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Taxing Matters, Josh Grauer

Tax Adviser

No abstract provided.