Business Commons^™

Navigating Liminal Moments Through Pilgrimage: Insights From The Journey Of St. Clare Of Assisi, Alexandria M. Egler, John V. Kruse

International Journal of Religious Tourism and Pilgrimage

During the late hours of Palm Sunday in 1209, Clare Offreduccio embarked on a pilgrimage that would come to define her as a leader and role model for women. In an act of faith and bravery, St. Clare of Assisi abandoned her life as a noble and all of the security, power, and privilege that came with it. In so doing, she denied the marriage plans her family had for her that would advance their political, social, and economic future. By exiting her home through the door of death and then the city of Assisi through one of the fortified …

Women Walking: Experiences Of Sacred Time On Mexican Guadalupan Pilgrimage, Sadie Yates

International Journal of Religious Tourism and Pilgrimage

Each July, 60,000 Catholic pilgrims walk from their home state of Querétaro, Mexico, to the Basilica of the Virgin of Guadalupe in Mexico City, a journey totaling 17 days and 450 km. Roughly 25,000 of these pilgrims are women, who walk in their own group, one day ahead of the men (Catholic News Agency, 2018). The goal of this pilgrimage is to see the Virgin of Guadalupe, a strong symbol of Catholic and Mexican identity since her original appearance to an indigenous peasant man in 1531. Yet, for many of these women pilgrims, the pilgrimage process is just as important …

Khuralgarh Sahib: A Pilgrimage Destination For Adi Dharm Followers, Anna V. Bochkovskaya

International Journal of Religious Tourism and Pilgrimage

In the 1920s, a protest movement named Ad(i) Dhar(a)m, or Original Religion, emerged in the British province of Punjab with the aim of establishing a religious identity for the untouchable castes and low-caste people, basically from the Sikh community. The Adi Dharmis venerated Sant (Saint) Ravidas, a medieval mystic poet, a Chamar or tanner by origin. The list of their gurus also included Maharishi Valmiki, the legendary first poet — Adi Kavi, or the author of Ramayana, as well as two low-caste Bhakti poets — Kabir and Namdev.

The colonial Census of 1931 listed Adi Dharm as a new religion …

A Spiritual Pilgrimage To A Celtic Homeland: Searching And Internalising In Grief From Stone To Sea. A Collaborative Autoethnography, Laura Lewis, Eunice Gorman

International Journal of Religious Tourism and Pilgrimage

This collaborative autoethnography poses the research question; How does one’s experience of grief and anticipatory grief mobilise pilgrimage journeys to ancestral homelands? Two theoretical constructs found in the academic literature related to grief and loss are explored for their influence on both authors’ respective pilgrimage journeys to the Celtic ancestral homeland of their deceased and ‘vanishing’ fathers in Wales and Ireland. The theoretical constructs explored through an extensive review of paternal personal documents of one author (Laura), revealed thematic ideas that could be best understood through an elaboration of the academic literature(s) that inform understandings of grief and bereavement. These …

The Kyoto Trail: Sacred Sites On A Pseudo-Pilgrimage, Wayne E. Arnold, John A. Shultz

International Journal of Religious Tourism and Pilgrimage

How should we conceive of a secular walking trail that traverses a country’s premier holy sites in and around its spiritual capital? The Kyoto Trail is something of an oddity in comparison to the plentiful sacred walking paths throughout Japan. The 84-kilometer circuit probes and circumambulates the city of Kyoto via a horseshoe-like arc. It links an array of holy mountains with lush realms of nature and connects dozens of famous pilgrimage locations of exceptionally varied descriptions. However, while the trail sometimes overlaps with medieval pilgrimage routes, it is a relatively new course, established in the early 1990s through initiatives …

Assessing The Readiness And Awareness Of Key Stakeholders In The Egyptian Maritime Industry To Implement Smart Green Port Practices: A Case Study Of Alexandria Port, Mohamed Elhussieny, Ahmed El Kassar, Kareem Tonbol

Blue Economy

This study explores the readiness and preparedness of the major stakeholders within the Egyptian maritime sector towards the adoption of smart green port practices, with particular consideration given to Alexandria Port. With growing environmental threats, the need to support sustainable maritime operations is high. The study evaluates the current state of the ecosystem at Alexandria Port and benchmark it against international standards to highlight the critical gaps that should be covered for the effective execution of smart green port approaches. The results indicate that, although stakeholders have basic knowledge of sustainability issues, large perceived barriers, particularly regarding resource availability, limited …

The Influence Of Board Gender Diversity, Cultural Background, Expertise, And Experience On Product Responsibility Performance And Its Implications For Company Growth: A Study In 5 Asean Countries, Najla Bamumin, Sofik Handoyo

Journal of Accounting Auditing and Business

The study underscores the critical role of board characteristics in shaping product responsibility performance and, ultimately, firm growth, highlighting the nuanced dynamics within corporate governance. By leveraging data from the Refinitiv Database spanning five prominent ASEAN economies—Indonesia, Malaysia, the Philippines, Singapore, and Thailand- the research comprehensively analyzes 100 companies during 2022. Employing Structural Equation Modeling (SEM) via Smart PLS, the study presents compelling evidence that board gender diversity and expertise are pivotal factors that enhance product responsibility performance. This suggests that diverse perspectives and specialized knowledge within the boardroom can drive more responsible product strategies, fostering firm growth. Interestingly, the …

Women's Privacy And The Challenges Of Their Work As Auditors In Jordan, Reem Al- Khasawneh, Tala Al-Khasawneh

Jordan Journal of Applied Science-Humanities Series

This study explored the key challenges faced by women in the legal accounting profession in Jordan. A questionnaire was distributed to 20 licensed female auditors, based on statistics from the Association of Auditors. The study examined challenges in three areas: personal, organizational, and social. It also investigated the reasons that encourage Jordanian women to pursue careers in auditing and the characteristics that enable their success in this field. Using a descriptive research design and SPSS for analysis, the findings revealed significant reasons for women’s involvement in auditing, including educational qualifications, interest in the field, good income, flexible work hours, and …

Louboutin Lawfare: Exploring Conceptions Of Sanctions' Utility Through Export Controls On Luxury Goods, Vinita R. Singh

Northwestern University Law Review

There is widespread consensus amongst scholars that sanctions—the deliberate withdrawal of customary trade and financial relations—do not work. Despite this perception, states are deploying sanctions at an increasing rate. This Article explains this paradox by arguing the predominant notion of sanctions’ utility employed by scholars is unduly constrained, narrowly focusing on the ability of such measures to modify the behavior of sanctioned parties while disregarding the alternative benefits this instrument can deliver. To support this argument, this Article uses export controls on luxury goods deployed in connection with the Russo–Ukraine War as a case study. Under prevailing perceptions of sanctions’ …

One Heart, One Vessel: Unraveling The Mystery Of Truncus Arteriosus, Claudette C. Artiles

Mako: NSU Undergraduate Student Journal

No abstract provided.

What’S New In Esophageal Atresia Treatment?, Alexandra N. Jimenez Gonzalez

Mako: NSU Undergraduate Student Journal

No abstract provided.

Cultural Values In The Advertisements Of Islamic And Commercial Insurance Companies: A Comparative Analytical Study Of Social Media Advertisements, Hameed R. Al-Qudaimi

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

Objective: This study aimed to compare advertisements for Islamic and commercial insurance companies regarding the cultural values used in their advertisements on social media sites like Instagram, X, and YouTube. Method: This study uses content analysis and comparative methods to analyze the content of 300 advertisements during the period of July 1 to September 30, 2023, the study conducted on the Islamic company in Yemen (United Insurance) and the commercial company in Egypt (Allianz). Results: The most important results showed that Allianz was more likely to use individual values, broad influence, avoidance of doubt, masculinity, and long termism, while …

Dunbar’S Number In Motion: Agent-Based Simulations Of Friendship Formation, Christopher R. Cooke, Cameron D. Lutz

Northeast Journal of Complex Systems (NEJCS)

By contrasting Lévy flight and random walk strategies in simulated agents, we discern the effect of movement behavior on the total duration of social interactions. Our agent-based simulation results approximate empirically observed Dunbar social circle formation using simple behavioral rules of interaction and compatibility to mimic exogenous attribute-based friendship formation. We simulate the complexities of social interactions among agents with unique attributes and a time budget for social engagement over a one-year period. Two distinct simulations were conducted to evaluate the behavioral contributions of Lévy flight and random walk movement patterns on cumulative interaction duration and the formation of Dunbar …

The Likelihood Of Sport Fans Selecting A Team To Follow Based On Uniform Color, Frederick G. Grieve, Daniel L. Wann, Logan M. Grieve, Jordan M. Pearsall

Findings in Sport, Hospitality, Entertainment, and Event Management

The purpose of the present investigation was to examine the relationship between color and supporting sport teams. Some reasons why individuals support teams are team identification, need to belong, and the minimal group paradigm. Participants in this study (final sample N = 131) completed a questionnaire packet to assess their selection of teams because of uniform color. Participants provided their favorite team and demographics, then completed the SSIS, SFQ, vignette, and TAS. Results from the current study indicated that some participants selected a team based on color. Those who did select a team based on color reported that they would …

Understanding Consumer Perception And Behavior Toward Biodegradable Plastic Products Based On The Moa Model, Nayeon Baek, Hyemi Lee

Asia Marketing Journal

This study investigated the factors influencing consumers' switching intentions to biodegradable plastic products. Applying a modified Motivation-Opportunity-Ability (MOA) framework, we analyzed the impact of factors such as environmental concern, novelty seeking, negative attitude, perceived consumer effectiveness, green consumer availability, and environmental knowledge on switching intention, while also examining the moderating effect of perceived greenwashing. Results showed that environmental concern, perceived consumer effectiveness, and negative attitude from the motivation dimension, and environmental knowledge from the ability dimension, had significant effects on switching intentions. Furthermore, it was found that the level of perceived greenwashing moderated the effects of environmental concern, perceived consumer …

The Effect Of Educational, Escapism, Memorable Tourism Experience On Sustainability-Oriented Loyalty In Kembang Island Park With The Moderating Effect Of Biodiversity Knowledge: Green Marketing Perspective, Muhammad Naparin

Asia Marketing Journal

The biggest challenge of green tourism marketing is to create tourist loyalty based on environment, economy, and socio-cultural sustainability. This study aimed to analyze the influence of educational experience (EDX) and escapism experience (ESX) on memorable tourism experience (MTX), the direct influence of MTX on sustainability-oriented loyalty (SOL), the moderating role of biodiversity knowledge (BIK) on the influence of MTX on SOL, and the direct influence of BIK on SOL. This study used quantitative methods and SmartPLS 4.1 for statistical analysis. The research model was tested on 221 tourists who had visited the Nature Tourism Park situated in the conservation …

The Impact Of Chat Gpt's Quality Factors On~Perceived Usefulness, Perceived Enjoyment, And~Continuous Usage Intention Using The Is Success Model, Mun Ki Kim, Seon Young Jhee, Sang-Lin Han

Asia Marketing Journal

Due to the rapid diffusion of ChatGPT based on Generative AI, innovative changes are being made in artificial intelligence technology and its use. In fact, ChatGPT is being actively applied by being fused to various industries along with our daily lives. Accordingly, this study aims to examine the correlation between the quality factors, perceived usefulness, perceived enjoyment, and continuous usage intention of ChatGPT technology using the IS success model. For this study, a survey was conducted on 225 experienced people who have used ChatGPT technology. As a result of the survey analysis, it was confirmed that among the quality factors …

Balance Or Highlight? The Impact Of Power On Consumer Choices For Joint Consumption, Chaeyeong Kim

Asia Marketing Journal

Consumers often make decisions on behalf of the self and others, such as family, friends, or colleagues, when choosing products to jointly consume. Postulating that power—a central element of social dynamics—shapes reliance on internal versus external information, the current research explores its effect on joint consumption choices. Across three studies, I find that low-power individuals balance self and others’ preferences, whereas high-power individuals are likely to highlight their preferences (H1). In addition, I provide evidence for decision-making strategy (i.e., reliance on reasons vs. feelings) as the key mechanism underpinning the relationship between power and joint consumption choices (H2). Finally, I …

Effects Of The Preannouncement Of Donation Expenditure On The Evaluation Of Charitable Organizations And Overhead Aversion, Kwanho Suk, Triza Mudita

Asia Marketing Journal

Charitable organizations use donated funds for program costs to support the cause and overhead costs to cover the charity's general operation and fundraising. This research investigates the influence of preannouncement of donation expenditure on attitudes toward charity and overhead aversion (i.e., negative response to overhead). Preannouncement of donation expenditure involves the disclosure of how donor contributions will be allocated to the program and overhead costs. The results of two empirical studies show that preannouncement positively influences attitudes toward charity and mitigates overhead aversion. Study 1 indicates that the preannouncement of donation expenditure enhances perceived donation impact, leading to a positive …

Analysis Of Smart Governance In Tax Digitalization In Bandung City (A Case Study Of E-Satria Application), Regina Fauzia Adisa, Sri Mulyani

Journal of Accounting Auditing and Business

This study aims to analyze the implementation of the e-Satria application in achieving smart governance in the city of Bandung. The analysis includes community participation, transparency, and quality of service as evaluated through effectiveness, efficiency, time savings, and data security. This study employs a qualitative approach. The validation of research data utilizes data triangulation, where information is gathered from various informants, documents, and an analysis of the e-satria application. The informants for this study included representatives from the Regional Revenue Management Agency (BPPD), the Bandung City Inspectorate, and De.U Coffee, a restaurant in the Bandung area that uses the application. …

Sustainability Reporting Quality: The Effect Of Good Corporate Governance, Gender Diversity, And Company Age, Azhura Nawwaf Amatullah, Harry Suharman, Faoziah Ulfah Fatmawati

Journal of Accounting Auditing and Business

This study aims to determine the effect of good corporate governance (GCG), gender diversity, and company age on sustainability reporting quality. The three independent variables used include good corporate governance, gender diversity, and company age, with sustainability reporting quality as the dependent variable. This study used a sample of 44 companies from the manufacturing, energy, and financial sectors listed on the Indonesia Stock Exchange (IDX) in 2023. This research uses quantitative methods with secondary data obtained from various sources, such as Refinitiv Datastream and ESGI Dataset, as well as sustainability reports and annual reports in 2023. Data were collected through …

The Effect Of Working Capital Management And Capital Structure On Firm Value Through Profitability As A Mediating Variable In Manufacturing Companies During The Covid-19 Pandemic, Dinda Puspita Sari, Prima Yusi Sari, Adisti Gilang Cempaka

Journal of Accounting Auditing and Business

During the COVID-19 pandemic, many companies experienced a decline in performance due to market uncertainty, cash flow limitations, and disruptions to supply chains. Therefore, effective capital management to support company performance became crucial. This study aims to analyze the impact of working capital management (CCC) and capital structure (DER) on firm value (Tobin’s Q) through profitability (ROA) among manufacturing companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic from 2020 to 2022. The sample was selected using purposive sampling, resulting in a total of 118 companies. Data analysis includes descriptive statistics, normality tests, Robust Least Squares regression, coefficient …

The Impact Of Csr Disclosure, Audit Committees, Independent Commissioners, And Managerial Ownership On Corporate Value: An Empirical Study Of Basic Materials Sector Companies Listed On The Indonesian Stock Exchange, Friska Nabila Dewi, Roebiandini Soemantri

Journal of Accounting Auditing and Business

Negative sentiments stemming from declining aluminum exports, coal price fluctuations, a global economic slowdown, and environmental pressures influence investors' perceptions of investing in the raw materials sector. CSR disclosure and implementing Good Corporate Governance principles through audit committees, independent commissioners, and managerial ownership are vital strategies for enhancing investor confidence and long-term corporate value. This study investigates the effect of CSR disclosure and corporate governance attributes on corporate value, with Return on Assets as the control variable. It utilizes secondary data from annual and sustainability reports, focusing on companies in the basic materials sector listed on the Indonesia Stock Exchange …

How Agency From Precollege Experiences Empowers Black Student-Athletes To Succeed And Find Belonging At Pwis: A Phenomenological Study, Deborah V. Hogan

Journal of Issues in Intercollegiate Athletics

In the ever-changing college football landscape, Division I (DI) student-athletes seek to maximize their athletic and financial potential while navigating the academic and social challenges of college life. For Black student-athletes (BSAs) at predominantly White institutions (PWIs), the campus racial climate shapes their college experience and sense of belonging. The current phenomenological study explores how DI Black football student-athletes (BFSAs) use agency from precollege experiences to navigate racial climates and find belonging at PWIs. Using Critical Race Theory (CRT) and sense of belonging frameworks, semi-structured interviews were conducted with 13 former BFSAs from DI PWIs. The study revealed three main …

The Impact Of Carbon Disclosure On Firm Value: Examining The Role Of Institutional Ownership In The Energy Sector, Hendra Arie Rachmadhika, Amrie Firmansyah

Journal of Accounting Auditing and Business

This study examines the influence of carbon disclosure on firm value with institutional ownership as a moderator in energy sector companies listed on the Indonesia Stock Exchange during 2019-2022. Carbon disclosure is measured using the disclosure scale developed by Bae Choi et al. (2013a), the percentage of institutional ownership in the company to calculate institutional ownership, and Tobin's Q to calculate firm value. This study uses data from energy sector companies listed on the Indonesia Stock Exchange for the observation period of 2019-2022, with a total of 80 observations through purposive sampling. The results show that carbon disclosure has a …

The Impact Of Intellectual Capital On Earnings Management Across The Firm Life Cycle: A Study Of Manufacturing Companies Listed On The Idx From 2020 To 2023, Ashila Taqiyya Ruzami, Nanny Dewi Tanzil

Journal of Accounting Auditing and Business

This study aims to determine how each element of intellectual capital affects earnings management based on the business life cycle. The data used for this study come from manufacturing companies listed on the IDX from 2020 to 2023. Overall, the research sample consists of 121 companies. The criteria for classifying a company's life cycle are based on the company's average sales growth. This study uses panel data regression analysis through the EViews 12 application. The results conclude that all intellectual capital components negatively influence earnings management, regardless of the company's life cycle. Meanwhile, HCE has a significant negative effect at …

Structured Activities To Introduce Management Research To Undergraduate Business Students, Amanda S. Hinojosa

International Journal for Business Education

Following the frameworks for research and inquiry-based learning, this paper describes a series of activities which can be used in undergraduate management classrooms to expose students to management research. The focus of these activities on finding reputable article summaries allows instructors to introduce management research, explain how to evaluate it, and discuss the key implications of research without overwhelming students with the prose and technicalities presented in full research articles. The activities presented in this paper are intended to help students become informed seekers and consumers of research about organizational behavior and human resource management topics. Through bounded exploration in …

The Effect Of Company Size And Inventory Intensity On Tax Aggressiveness With Political Connections As A Moderating Variable In Agricultural Sector Companies Listed On The Bei For The Period 2019-2023, Dewi Amalia Cipta Pratama, Nurul Rusdiansyah, Dania Meida Rosyidah, Heliani Heliani

Journal of Accounting Auditing and Business

This study aims to analyze the effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method used is quantitative analysis with multiple linear regression analysis methods involving 40 companies selected through purposive sampling techniques. The analysis shows that company size and inventory intensity significantly influence tax aggressiveness. In addition, political connections have been proven to moderate the relationship between company size, inventory intensity, and tax aggressiveness. This finding suggests that companies with political connections tend …

Ijrtp Volume 12(Iii) Editorial / Introduction, Dr. Taruna

International Journal of Religious Tourism and Pilgrimage

Editorial / Introduction to Special Issue derived from Papers Presented at International Conference on Religious Tourism (ICRT-2023), held at the Department of Management Studies, Babasaheb Bhimrao Ambedkar University Lucknow, (U.P), India, 27-28 March 2023

Moving From ‘Managing Stakeholders’ To ‘Managing For Stakeholders’: The Imperative For Responsible Business, Meena Raghunathan, Kara Li Liu

Markets, Globalization & Development Review

Gone are the days when it was accepted that shareholders were the ones for whose benefit business was done, and that the purpose of business was to maximize returns to shareholders. Today, it is universally accepted that a business has to look beyond maximizing profits. It has to take into account the needs all stakeholders, including the environment.

Several frameworks and approaches have been advocated to achieve the objective of optimizing the value of the corporation from multiple angles, including Triple Bottom Line, Responsible Business, Sustainability, Corporate Social Responsibility, etc. At the heart of all these concepts is the issue …