Profit And Sustainability Perceptions Related To The Implementation Of Blue Accounting In The Fishing Industry In Palabuhanratu, Siti Moozanah, Nurul Rusdiansyah, Dania Meida Rosyidah, Meutia Riany

Journal of Accounting Auditing and Business

Blue Accounting integrates accounting principles with marine and coastal resource management to support sustainable development goals, focusing on the sea as its ecosystem. This study aims to understand perceptions of profit and sustainability related to the implementation of Blue Accounting in the fishing industry in Palabuhanratu. Additionally, it seeks to shift the common perception that accounting is solely about numbers. The qualitative approach used in this research is the social constructivism framework, often described as interpretivism. The results indicate that fishermen and boat owners have differing views on profit and sustainability concerning Blue Accounting implementation in Palabuhanratu’s fishing industry. The …

The Influence Of Financial Knowledge And Locus Of Control On Personal Financial Management With Demographics As A Moderating Variable (Case Study On Generation Z), Atang Prakosa, Prima Yusi Sari

Journal of Accounting Auditing and Business

Nowadays, Generation Z is closely related to financial issues, which are connected to the increasing prevalence of financial technology in Indonesia. These issues include pay-later cases, problems regarding the understanding of online gambling, and a consumptive nature. This study aims to determine the influence of financial knowledge and locus of control on personal financial management, with demographics as a moderating variable. The study employs an experimental method using a 2 x 2 between-subjects design. The population of this study is Generation Z in Indonesia, divided into two groups: those who are employed and those who are not. The sample consists …

Can Travel Pledges Influence Tourists’ Sustainable Travel Behavior?, Faizan Ali, Usman Khan, Kamila Arkhash

ICHRIE Research Reports

Environmental awareness is growing and understanding the impact of sustainability pledges on tourist behavior is crucial. This study investigates the effectiveness of such commitments in shaping eco-friendly travel choices. Through a comprehensive analysis of data collected from 475 participants, we examine the influence of sustainability pledges on environmental knowledge, tourist inspiration, and connectedness with nature. Furthermore, our findings highlight the key role of environmental concern in shaping attitudes towards sustainability travel pledges. Practical implications from these findings offer actionable strategies for industry practitioners to promote sustainable tourism, emphasizing the integration of sustainability pledges into promotional materials, the design of inspiring …

The Role Of Shariah Supervisory Board In Islamic Social Reporting Disclosure, Inon Listyorini, Ristianawati Dwi Utami, Prasojo Prasojo, Anisa Siti Amanda

Journal of Accounting Auditing and Business

Islamic Social Reporting (ISR) is a concept of social responsibility based on Islamic principles, assisting Islamic banks in enhancing transparency, accountability, and stakeholder relations. ISR encourages Islamic banks to increase their sustainable social responsibility to promote Islamic ethics in business practices. This study aims to analyze the impact of Sharia Supervisory Board (SSB) characteristics on ISR disclosure in Islamic banks in Indonesia. The analysis utilizes the unbalanced panel fixed effect model method and involves 15 Islamic banks from 2017 to 2021. The findings confirm that cross-member, expertise, and turnover of SSB have a significant positive effect. In contrast, the size, …

The Influence Of Good Corporate Governance On Firm Value With Financial Performance As A Moderation, Arisky Andrinaldo, Indrawati Mara Kesuma, Randi Alfarizi

Journal of Accounting Auditing and Business

This study investigates the direct and moderating effects of various corporate governance factors on firm value. The direct effect analysis reveals that financial performance alone does not significantly influence firm value, whereas the roles of independent commissioners and independent directors are crucial, significantly enhancing firm value through improved governance and oversight capabilities. Conversely, the direct impact of independent audits on firm value is found to be non-significant, suggesting their influence is more indirect, supporting a trustworthy financial environment. The moderating effect analysis underscores the importance of corporate governance in leveraging financial performance to enhance firm value. Independent commissioners, directors, and …

Monetary Policy Impact On Stock Returns For Selected South Asian Countries, Neluka Devpura, Paresh Kumar Narayan, Navin Perera

Bulletin of Monetary Economics and Banking

In this paper, we examine the monetary policy impact on the stock market returns and volatility for four major South Asian countries (Bangladesh, India, Pakistan, and Sri Lanka). We test our hypothesis that monetary policy influences both the first and second order of stock returns by using monthly data. The short-term interest rate and the Treasury bill rate are employed as proxies for monetary policy. Controlling for industrial production, inflation, exchange rates (vis-à-vis the US dollar), US interest rate, and money supply, our findings indicate that there exists a statistically significant impact of short-term interest rates on stock returns only …

Assessing And Mitigating The Impact Of Geopolitical Risk Uncertainty On The Indian Financial Sector: A Policy Perspective, Satish Kumar, Amar Rao

Bulletin of Monetary Economics and Banking

The study explores the impact of geopolitical risk uncertainty on the Indian financial sector, focusing on bonds, banking, currency, and the equity markets. It uses a quantile vector autoregression (QVAR) approach to examine shock transmission under different market conditions. Results show that geopolitical risks significantly influence the Indian financial sector, with varying levels of shock transmission across different market conditions. The currency and banking sectors show heightened sensitivity during periods of increased uncertainty. The findings suggest the need for effective monitoring systems and comprehensive risk management strategies to mitigate the adverse effects of geopolitical risks.

Deep Integration Of Technological Innovation And Industrial Innovation In Modern Industrial System: Inspiration From Global New Generation Lithography Systems, Jiang Yu, Feng Chen, Yue Guo

Bulletin of Chinese Academy of Sciences (Chinese Version)

Utilizing technological innovation to lead the construction of a modern industrial system is a strategic choice for seizing the opportunities of the new round of technological revolution and industrial transformation. It is also a necessary step for winning the strategic initiative towards high-level self-reliance and self-improvement. Technological innovation is the intrinsic driving force behind industrial innovation, and industrial innovation is the value embodiment of technological innovation. The deep integration of technological innovation and industrial innovation is the key to constructing and improving a modern industrial system. Taking the global extreme ultra-violet (EUV) lithography system as an example, based on the …

Innovation And New Quality Productivity, Yongnian Zheng, Lanmeng Xu

Bulletin of Chinese Academy of Sciences (Chinese Version)

China is in a critical period of promoting high-quality development and advancing Chinese modernization. This paper attempts to clarify the relationship between innovation and new-quality productivity and provide a potential development direction for China to lead a modernized industrial system by developing new-quality productivity through innovation. The study proposes that the development of new quality productivity through innovation requires serious consideration from three dimensions. First, it is important to figure out where new technologies come from. Second, it is essential to investigate where new industries come from. Third, a feasible solution has to be formulated based on China’s reality. The …

Establish Policy Ecosystem That Supports Technological Innovation And Leads Construction Of Modern Industrial System, Cheng Zhou, Xiaoyi Peng, Wen Xie, Chidong Zhang, Yuhe Qiu, Fan Wu

Bulletin of Chinese Academy of Sciences (Chinese Version)

To harness the leading role of science and technology innovation and accelerate the construction of a modern industrial system, it is necessary to establish an innovation policy ecosystem that coordinates science and technology, education, economics, and social policies. Compared with this demand, China’s current science and technology innovation policy still needs to be further improved in terms of policy horizontal and vertical coordination, industrial technology research organization mechanism, innovative enterprise subjectivity, industry-university-research cooperation innovation incentives, and resource allocation marketability. In response to these issues, five suggestions are put forward, namely, (1) set up an innovation policy coordination and review agency …

Theories, Status Quo, And Suggestions On Scientific And Technological Innovation As Driver Of Developing Emerging Industries, Xiaoyan Zhang

Bulletin of Chinese Academy of Sciences (Chinese Version)

The emerging industry is the key to fostering new growth drivers and developing new advantages. It is also an essential guarantee to reinforce the resilience and security of China’s industrial chain and supply chain, and seize the initiative of future development. This study, based on the theoretical foundation and practical needs of “scientific and technological innovation as the driver of developing emerging industries”, summarizes the typical practices of innovation and development of emerging industries in countries including the United States, Japan, and Singapore. In addition, the study identifies the difficulties faced by China in the developing emerging industries, and raises …

Thoughts On Fostering Industries Of The Future Based On Innovation Infrastructure Clusters, Qingli Huang, Ziwei Zhao, Can Wang, Weihua Wang

Bulletin of Chinese Academy of Sciences (Chinese Version)

Industries of the future (IoTF) are characterized by a distinctive whole chain and high scientific and technological content, and as an important carrier to support the innovation activities of industries of the future, the construction and layout of innovation infrastructures, such as large scientific devices, major scientific and technological innovation platforms, pilot bases, etc., will inevitably develop towards whole chain clustering. This study tries to explain the basic concept of innovation infrastructure clusters for industries of the future, sort out the practices and results of fostering industries of the future based on innovation infrastructure clusters in some regions in China, …

Empowering Traditional Industries With Digital Intelligence For Transformation And Upgrading, Jiyuan Zang, Huanyong Ji, Qingxue Huang

Bulletin of Chinese Academy of Sciences (Chinese Version)

Traditional industries are the basic support and driving force for the high-quality development of the economy. Digital intelligence is an important lever for traditional industries to achieve the transformation of old and new kinetic energy and the leapfrogging of the global value chain. This study firstly deconstructs the rich connotations of digital intelligence from the perspectives of digitalization, networkization, and intelligentization. Secondly, it analyzes the transformation mechanism and various pathways through which digital intelligence impacts traditional industries. Thirdly, it analyzes the barriers faced by traditional industries in the process of adopting digital intelligence technologies. Finally, this study puts forward four …

Insights On Strategy And Approach For China To Construct A Modern Integrated Circuits Industrial System, Ximing Yin, Beibei Zhang, Tailun Chen, Jiang Yu, Jin Chen

Bulletin of Chinese Academy of Sciences (Chinese Version)

The integrated circuit (IC) industry is highly complex and systematic, and its key core technology breakthroughs are highly dependent on the support of systematic capabilities. The West especially the United States has accelerated the promotion of the “small-yard, high-fence” strategy, the “New Washington Consensus”, the “de-risking”, and other systematic policies to curb China’s rise. China’s IC industry chain is facing extreme risks such as rupture or blockage. Meanwhile, facing the new mission and requirements of Chinese modernization and new-quality productivity, China needs to accelerate the modernization of the IC industry with new development paradigms, new strategies, and new approaches. Based …

Strategic Study On Leading Construction Of Modern Agricultural System By Technology Innovation, Yan Yan, Xurong Mei, Xiudong Wang

Bulletin of Chinese Academy of Sciences (Chinese Version)

Technology innovation is the fundamental solution to build a modern agricultural system, and it is also an important support for building the large base, large enterprise, and large industry of modern agriculture and achieving the modernization of material equipment, technology, management, agricultural informatization, and sustainable resource utilization of agriculture. This paper explains the scientific concepts and logical relationships of the agricultural production system, industrial system and management system, which are the main components of a modern agricultural system. It emphasizes that ensuring food security, promoting industrial integration and upgrading, and cultivating leading enterprises are current key tasks. Nevertheless, from the …

Evaluating Language And Communication Surrounding Responsible Gambling, Marla B. Royne Stafford, Anastasia Hronis, Alan Feldman, William T. Hartwell

UNLV Gaming Research & Review Journal

The topic of responsible gambling has been the focus of debate over recent years. Unfortunately the language surrounding responsible gambling has proven ineffective, due to varying definitions and debate over stigma related to responsibility. This paper discusses the importance of language in communicating about consumer protection and harm minimization to the public. Three key areas of discussion are highlighted: 1) decoupling responsible gambling and problem gambling to reduce the barrier of stigma; 2) redefining responsible gambling, and 3) the need for conversations amongst peers and parents, all with the view to proactively prevent gambling-related harms.

Auditor-Firm Conflict: Theoretical Concepts Application And Analysis Of The Power Dynamics Involved, Idowu Eferakeya

Journal of Accounting Auditing and Business

This study undertakes a theoretical analysis of the auditor-firm conflict. It relied on  the review of literature methodology  contextualized on  auditor’s appointment ,  firm economic pressure , management bargaining power, auditor’s fear of losing a firm, firm’s management economic power over the auditor, auditor’s personal attributes and moral reasoning, auditor’s tenure, audit fees, audit market competitiveness, non-audit services, audit firm size and the firm’s financial condition. The study relied on Goldman and Barlev model, exchange and dependency theories to explain the likely power positions in the auditor-firm relationship. Deductively the study based on the contexts indicated the presence of an …

The Examination Of The Mathematical Calculation On Premium Reserve Modifications For Endowment-Life Insurance Products, Farisa Salwa Fatimah, Debrina Ferezagia, Wira Darmiza

Jurnal Administrasi Bisnis Terapan

Insurance offers numerous advantages in managing the diverse dangers it encounters. The level of compensation provided is contingent upon the magnitude of the premium remitted. A fraction of the premium collected by the company must be allocated as a premium reserve to ensure that the company will not have any challenges in settling future claims. The calculation of premium reserves is performed through the utilization of prospective and retrospective reserve methods, which rely on net premiums as the foundation for the computation. The premium reserve calculation approach employs both the Canadian and Full Preliminary Term methodologies. The objective of this …

Ncaa Division I Collegiate Athletes’ Motivational Perspectives Pertaining To Their Academic And Athletic Roles, Jeongwon Choi, Allison B. Smith

Journal of Athlete Development and Experience

Research continues to point to collegiate athletes need to navigate their conflicting roles of academics and athletics simultaneously to be successful in their collegiate experience. Thus, in order to traverse these dual roles, collegiate athletes need to be both intrinsically and extrinsically motivated to balance both academic and athletic responsibilities. The purpose of this study is to explore and understand collegiate athletes’ perceptions of motivation through a qualitative design based on Self Determination Theory (SDT). Ten collegiate athletes who competed at the NCAA Division I level in a variety of sports were interviewed for this study. Three meaningful themes emerged …

An Examination Of Sport Retirement Through Concept Analysis Of Occupational Retirement, Andrea Cota Powell, Patti J. Berg, Andrew C. Pickett, Moses N. Ikiugu, Whitney Lucas Molitor

Journal of Athlete Development and Experience

Occupational retirement is a major life transition that involves extensive planning, preparation, and coping strategies. Concept analysis was completed to explore adaptation to occupational retirement as a way to further understand sport retirement. Thirty-nine occupational-related articles were included in the final analysis. The primary antecedent to occupational retirement is financial stability, followed by age and family life. Antecedents to sport retirement include graduation, exhaustion of NCAA eligibility, and possibly injury. The antecedents are unique to each type of retirement, but the consequences are similar. Retirees of both types often experience feeling of loss, grief, depression, and identity crisis while adjusting …

The Role Of Athlete Identity, Motivation, And Satisfaction On The Mental Well-Being Of Division I Collegiate Athletes, Ronnie D. Watson, Khirey B. Walker, Jean-Charles Lebeau, Robert Turick, Matthew Allen Moore, James Johnson

Journal of Athlete Development and Experience

Concerns about the mental well-being of collegiate athletes, given high reports of psychological issues, have prompted a survey-based study among NCAA Division I student-athletes. The research explores the influence of athlete identity, motivation, and satisfaction on mental well-being, and how it varies among different NCAA classifications (i.e., G5, FCS, DI-NO). Instruments used include the Athletic Identity Measurement Scale (AIMS), the Athlete Satisfaction Questionnaire (ASQ), the Student-Athlete’s Motivation Towards Sports and Academics Questionnaire (SAMSAQ), and the Warwick-Edinburgh Mental Well-being Scale (WEMWBS). The secondary aim investigates differences in these factors across Division I competition levels (i.e., G5, FCS, DI-NO). This study provides …

“The Game Was Ruined For Me There:” Examining The Mental Health Byproducts Of The Transfer Portal And Nil On Student-Athletes, Ethan Madden, Brendan O'Hallarn

Journal of Athlete Development and Experience

Two rule changes have brought seismic changes to collegiate sports in the United States—the right for college athletes to monetize their Name, Image, and Likeness (NIL), and the Transfer Portal for athletes looking to switch schools. Qualitative interviews with 16 college athletes, explored the mental health byproducts of these new athlete opportunities. The interviews suggest that many athletes are hesitant to participate in NIL due to a lack of guidance. The study also found that college athletes believe entering the Transfer Portal to be a highly stressful experience, comparing the process to being recruited out of high school. However, the …

Qualitative Study Of Stakeholder Influence On Environmental Practices: Evidence From The Malaysian Aviation Industry, Zarina Zakaria, Zamzulaila Zakaria

The Qualitative Report

In this study, we seek to explore the influence of stakeholders on environmental management practices in Malaysia's aviation industry. The data from this study was derived from interviewing 25 respondents in nine organisations within the aviation sector and was analysed using thematic analysis. We show that internal and external stakeholders significantly influence changes towards better environmental management practices. While internal stakeholders have contributed to better environmental management practices by changing their day-to-day practices within their functional role in the organisation, the external stakeholders have been the key actors that have significantly pushed the organisation to implement a proper environmental management …

The Influence Of System Optimization On Improving The Quality Of Administrative Services In The Ministry Of Education, Culture, Research And Technology, Mohammad Ridha, Dhini Novia Azaria

Jurnal Administrasi Bisnis Terapan

ABSTRACT

Correspondence and record management are crucial components of a company or institute. Although often considered as things that do not require primary attention, these two components can have a very important role in the occurrence of an event. Along with the development of technology, the management of correspondence and archives is also growing. Generally, the development of this management is in the form of the emergence of an application that can accommodate the needs of correspondence and archives of a company or institute. In Ministry of Education, Culture, Research, and Technology, the application is called "Sistem Naskah Dinas Elektronik" …

Using Gamification To Enhance Mastery Of Network Security Concepts, Kevin Hilliard, Xiaohong Yuan, Kelvin Bryant, Jinsheng Xu, Jinghua Zhang

Journal of Cybersecurity Education, Research and Practice

Gamification has proven to be effective in engaging and encouraging people to work towards and achieve goals. Many students struggle to focus on schoolwork, due to a lack of interest, lack of understanding, or other factors unique to the student. Applying gamification elements to education can help engage these students in learning their course material and help them excel academically. This study examines the effectiveness of using gamification techniques to enhance the learning experience in college Computer Science courses. A video game application is utilized to review and reinforce cybersecurity concepts that students have already been taught in class. Previous …

Consumers’ Financial Literacy In Poland - The Research And The Resulting Conclusions, Andrzej Bień, Łukasz Gębski

Journal of Banking and Financial Economics

Background & Purpose of the article: The research paper raises important issues in the field of consumer financial literacy in Poland. The authors note that efforts made in financial education are not fully effective and the number of wrong decisions made by consumers is high. The study led to two interesting observations: high self-assessment of knowledge is not confirmed in practice. The mistakes made do not result solely from the lack of knowledge of consumers. They are very often a result of their personality and a way of perceiving reality.

Methods: The authors compared Polish and foreign research results in …

Can Financialisation Counteract Banking Exclusion? A Study On The Example Of The European Union Member States, Tomasz Florczak, Marika Ziemba

Journal of Banking and Financial Economics

The purpose of the article is to assess the relationship between financialization and banking exclusion. The research hypothesis that financialization contributes to the reduction of financial exclusion was also verified. The research was based on an analysis of the variables describing financialization and banking exclusion of 27 European Union countries in the 2014–2021 period. The zero-unitarization method and Pearson’s correlation coefficient were used. The results of the study indicate that a high degree of financialization is found in Croatia, Greece, Cyprus and Portugal. In contrast, the level of banking exclusion is the highest in Finland, Sweden, the Netherlands and Latvia. …

Automated Customer Assistance Is Not Customer Service, Chris Roberts Phd, Lisa Young Phd, Misty M. Johanson Phd, Mary Jo Dolasinski Phd

ICHRIE Research Reports

For development of the theory of service, the focus is on the constructs of service. The theory is expanded to encompass the various business models of service and the service encounter including but not limited to guest satisfaction, service quality, service and technology, service system design, and customer relationship management. Consideration is given to the aspects of the service transaction and what constitutes service, where a labor component of a firm’s product has been transferred to the customer. Lastly, self-service and automation are considered in the context of the user experience. A model of the theory of service is presented.

Book Review: The Girl Who Flew Under The Brooklyn Bridge, Elizabeth Gingerich

The Journal of Values-Based Leadership

No abstract provided.

Book Review: Credible: The Power Of Expert Leaders, Carl L. Tolbert

The Journal of Values-Based Leadership

Amanda Goodall’s (2023) book Credible: The Power of Expert Leaders argues why expert leaders are needed more now than ever across all organizational domains. Goodall describes the book as a chronicle of the “natural experiment” showcasing failures of nonexperts leading various sized groups and organizations, also citing parallel success by expert leaders (p. 1). The book is divided into eight chapters, starting with the introduction and examining the need for experts, the recruitment and development of experts, and finally, the organizational environment to sustain experts. The introduction begins as a corollary to Nichols’ (2024) work regarding how society no longer …