Search results for: business practices
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7173

Search results for: business practices

6783 Political Connections, Business Strategy and Tax Aggressiveness: Evidence from China

Authors: Liqiang Chen

Abstract:

This study investigates the effects of political connections on the association between firms’ business strategy and their tax aggressiveness in an emerging economy such as China. By studying all public Chinese firms in the period from 2011 to 2017, we find that firms adopting innovative business strategy are more tax aggressive overall, but innovative firms with political connections are less tax aggressive compared to those without political connections. Moreover, we document several channels through which political connections affect the association between innovative business strategy and tax aggressiveness. In particular, we show that the mitigation effect of political connections on tax aggressiveness is stronger for innovative firms located in areas with a lower marketization index and for innovative firms with a lower leverage level or with less earnings management. Our results are robust to an instrumental variable approach to account for possible endogenous bias. Our study contributes to the understanding of firms’ tax behaviors in an emerging economy setting and suggests that there are costs associated with political connections, such as foregone tax saving opportunities, which are understudied in the prior literature.

Keywords: tax aggressiveness, business strategy, political connections, emerging economy

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6782 Bridging the Divide: Mixed-Method Analysis of Student Engagement and Outcomes in Diverse Postgraduate Cohorts

Authors: A.Knox

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Student diversity in postgraduate classes puts major challenges on educators seeking to encourage student engagement and desired to learn outcomes. This paper outlines the impact of a set of teaching initiatives aimed at addressing challenges associated with teaching and learning in an environment characterized by diversity in the student cohort. The study examines postgraduate students completing the core capstone unit within a specialized business degree. Although relatively small, the student cohort is highly diverse in terms of cultural backgrounds represented, prior learning and/or qualifications, as well as duration and type of work experience relevant to the degree, is completed. The wide range of cultures, existing knowledge and experience create enormous challenges with respect to students’ learning needs and outcomes. Subsequently, a suite of teaching innovations has been adopted to enhance curriculum content/delivery and the design of assessments. This paper explores the impact of these specific teaching and learning practices, examining the ways they have supported students’ diverse needs and enhanced students’ learning outcomes. Data from surveys and focus groups are used to assess the effectiveness of these practices. The results highlight the effectiveness of peer-assisted learning, cultural competence-building, and advanced assessment options in addressing diverse student needs and enhancing student engagement and learning outcomes. These findings suggest that such practices would benefit students’ learning in environments marked by diversity in the student cohort. Specific recommendations are offered for other educators working with diverse classes.

Keywords: assessment design, curriculum content, curriculum delivery, student diversity

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6781 Service Orientation, Employee Service Skills and Employee Performance of Travel Agency in Surabaya

Authors: Hatane Semuel, Foedjiawati, Michelle Sunur

Abstract:

This study took the research object of fifteen legal travel agencies in Surabaya. The respondents are taken through purposive sampling of a number of 100 employees out of Fifteen travel agencies which are varied in its division. Service orientation is constructed based on several dimensions; such as, service leadership practices, service encounter practices, human resources management practices, and service system practices. Service skills are constructed with dimensions; namely: technical skills, interpersonal skills, and problem-solving skill. While employee performance is constructed with dimensions; namely: quantity of work, quality of work, timeliness of work and organization of work. The results show that there is a direct positive influence on employee performance service orientation. Additionally, service orientation influences indirectly positive on employee performance through the service skills. Therefore, the total effect of service orientation on employee performance is proven stronger.

Keywords: employee performance, service orientation, service skills, travel agencies

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6780 Knowledge, Attitude, and Practice Among Diabetic Patients About Diabetic Foot Disease in Khartoum State Primary Health Care Centers, November 2022

Authors: Abrar Noorain, Zeinab Amara, Sulaf Abdelaziz

Abstract:

Background: Diabetic foot disease imposes a financial burden on diabetic patients and healthcare services. In Sudan, diabetic foot ulcer prevalence reached 18.1%. This study aims to assess the knowledge, attitudes, and practices and the correlation between the level of foot care knowledge and self-care practices among diabetic patients in Sudan. Methodology: In a cross-sectional study involving 262 patients with type 1 and type 2 diabetes attending diabetic clinics in three primary care centers in Khartoum, Sudan, during September to November 2022, information regarding participants sociodemographic status, foot care knowledge, attitudes, and practices was gathered using a validated, structured questionnaire in a face-to-face interview method. These data were analyzed using the statistical package for the social sciences (SPSS) 22. Results: The patients’ mean age was 54.9 years, with a female predominance (56%). Of the participants, 37% had diabetes mellitus for over ten years. On the topic of foot care, 35.5% of patients showed good knowledge, and 76% were aware of the risk of reduced foot sensation. In relation to nail care, only 19% knew how to cut nails correctly. Conclusion: Knowledge, attitudes, and practices about diabetic foot care are substandard. There is a positive correlation between foot care knowledge and self-care practices. Hence, educating diabetic patients with foot care knowledge through an awareness program and the characteristics of diabetic shoes may improve self-care practices.

Keywords: DM, DFD, DFU, PHC, SPSS

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6779 A Study of Relational Factors Associated with Online Celebrity Business and Consumer Purchase Intention

Authors: Sixing Chen, Shuai Yang

Abstract:

Online celebrity business, also known as Internet celebrity business (or Wanghong business in Chinese), is an emerging relational C2C business model, and an alternative to traditional C2C transactional business models. There are already millions of these consumers, and this number is growing. In this model, consumer purchase decisions are driven by recommendations and endorsements in videos posted online by celebrities. The purpose of this paper is to determine the relational constructs within consumer relationships in the Internet celebrity business model and to investigate relationships between the constructs and consumer purchase intention. A questionnaire-based study was conducted with consumers who had an awareness of, or prior purchase experience with online celebrities. The results of exploratory factor analysis (EFA) and multiple regression analysis revealed three valid relational constructs: product experience sharing, lifestyle association, and real-time interaction. This study indicated that these constructs had the direct effect on consumer preference and purchase intention. The findings of this study provide insight into a business model in which online shopping is driven by celebrities. They suggest that online celebrities should pay more attention to product experience sharing, life style association and real-time interaction for managing their product promotions. These are the most salient factors with respect to the relational constructs identified in this study.

Keywords: customer relationship, customer to customer, Internet celebrity, online celebrity, online marketing, purchase intention

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6778 Infusing Social Business Skills into the Curriculum of Higher Learning Institutions with Special Reference to Albukhari International University

Authors: Abdi Omar Shuriye

Abstract:

A social business is a business designed to address socio-economic problems to enhance the welfare of the communities involved. Lately, social business, with its focus on innovative ideas, is capturing the interest of educational institutions, governments, and non-governmental organizations. Social business uses a business model to achieve a social goal, and in the last few decades, the idea of imbuing social business into the education system of higher learning institutions has spurred much excitement. This is due to the belief that it will lead to job creation and increased social resilience. One of the higher learning institutions which have invested immensely in the idea is Albukhari International University; it is a private education institution, on a state-of-the-art campus, providing an advantageous learning ecosystem. The niche area of this institution is social business, and it graduates job creators, not job seekers; this Malaysian institution is unique and one of its kind. The objective of this paper is to develop a work plan, direction, and milestone as well as the focus area for the infusion of social business into higher learning institutions with special reference to Al-Bukhari International University. The purpose is to develop a prototype and model full-scale to enable higher learning education institutions to construct the desired curriculum fermented with social business. With this model, major predicaments faced by these institutions could be overcome. The paper sets forth an educational plan and will spell out the basic tenets of social business, focusing on the nature and implementational aspects of the curriculum. It will also evaluate the mechanisms applied by these educational institutions. Currently, since research in this area remains scarce, institutions adopt the process of experimenting with various methods to find the best way to reach the desired result on the matter. The author is of the opinion that social business in education is the main tool to educate holistic future leaders; hence educational institutions should inspire students in the classroom to start up their own businesses by adopting creative and proactive teaching methods. This proposed model is a contribution in that direction.

Keywords: social business, curriculum, skills, university

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6777 An Integrated Approach to Syllabus Design for Business Chinese

Authors: Dongshuo Wang, Minjie Xing

Abstract:

International businesses prefer to hire people who speak more than one language. With the booming of China’s market, industries and trade, business leaders are looking for people who can speak Chinese and operate successfully in a Chinese cultural context, and therefore an increasing number of tertiary students choose a Business Chinese (BC) course. As a result, BC syllabus design is urgently needed. What business knowledge should be included in China’s context? What aspects of BC culture should be included? How much Chinese language should be introduced to conduct business in China? With these research questions, this research explores a syllabus design that integrates the three aspects of subject knowledge of business in communication, business practice including the procedure of and strategies for communicating business in practice and language skills including the disciplinary and professional contexts in which linguistic choices are made. After literature review and consultancy with China-related business professionals, senior staff from business schools and representatives of students, the authors of this paper, together with language tutors drafted a syllabus based on the integrated approach to include subject knowledge, business practice and language skills. Due to the nature of this research which requires trial/test and detailed description for each correction, qualitative methods are adopted. Two in-depth focus group interviews (with 2 staff and 4 students in each group), and 18 individual interviews (8 staff and 10 students) were conducted. QDA was used for systematizing, organizing, and analysing qualitative data. It was discovered that the business knowledge related to a Chinese cultural context, including face value, networking skills, strategic plans for signing a contract, marketing, sales, and after-sale service, should be introduced through lectures and seminars; business practice could be implemented by students setting up their own companies, virtual or real; and language skills would be trained via writing business messages and presenting their companies in fairs and exhibitions. After a longitudinal study of trials and amendments for three years from 2013 to 2016, the syllabus was approved by staff and students and the university. Students appreciated the syllabus, as they could apply the subject knowledge into practice by using it in their own companies and Chinese language was used throughout the process. The syllabus is now ready to be used in universities offering BC, and the designing process can be applied to other new courses as well.

Keywords: business Chinese, syllabus design, business knowledge, language skills

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6776 Perceptions of Islamic Education Teachers on the Implementation of 21st Century Learning Practices

Authors: Hafizul Rasdi

Abstract:

This study was conducted to find out the perceptions of Islamic Education teachers on the implementation of 21st century learning practices in Kuching, Sarawak. This study uses the field method. Eight respondents were selected based on the interviews and focus group discussions conducted among teachers in four primary school in Kuching, Sarawak. This study is focused to find out the perceptions of Islamic Education teachers on the implementation of 21st century learning as well as the importance of 21st century learning in the subject of Islamic Education. Data were collected using library research, semi-structured interview transcripts and focus group discussions. Data analysis methods used was descriptive analysis. The findings of the study have shown that Islamic Education teachers in primary school in Kuching, Sarawak agreed on the implementation of 21st Century Learning Practices in Islamic Education subject. The finding also show that the application of 21st Century Learning Practices in the subject of Islamic Education can help improve students mastery of the subject.

Keywords: perceptions, Islamic education, 21st century learning practices, teachers

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6775 An Introduction to Corporate Financial Reporting Practices in India

Authors: Pradip Kumar Das

Abstract:

India is a developing country and is also one of the most industrialized developing countries of the world. In post-independence period, industry has grown rapidly in India and with industrialization corporate sector in the country has been growing day after day. Nowadays, the investment is not limited to be shareholders alone, apart from the shareholders the common people of the society have also started investing in shares of the corporate sectors. Thus, the responsibilities of the corporate sectors have increased much. Corporate financial reporting refers to a system which provides valuable information to different types of users in the society for taking resourceful decisions with regards to investment policy, organization credit worthiness, profitability, liquidity, provision of taxation etc. The quality of information available to different users fosters the efficient allocation of resources which are very urgent for economic development of a country like India. It is the responsibility of the management of the corporate sector to convey reliable and authentic information with the help of generally accepted accounting principles. Corporate sectors which disclose information through annual reports should be sufficient enough for the purpose of bringing out the salient features relating to business performances and other activities. However, the disclosures practices of the corporate sectors though annual reports have undergone several major changes from time to time. Many a time, these vital changes are in the fashion of presenting information in the annual reports and addition of so many non-statutory disclosures of the company. Very often managements of the corporate sectors are blamed for concealing true picture which is not desirable at all. The corporate financial reporting practice which in the current period has gained a place of prime importance suffers from certain limitations and invites question from the public about its reliability. Thus, the wide gap created by management between the exhibited picture and the real picture sometimes attains to such extent that the purpose of the reporting practice loses its importance. The requirement of full and adequate disclosure of information including information relating to human resources in the annual report in free trade economy of India helps the prospective investors to select the best portfolio of their investments. This paper is a reflection of a modest attempt of the author to highlight the corporate reporting practices followed in India. A cursory glance of the conceptual study shows limitations along with reliability of the reporting practices and suggests measures to overcome the shortcomings of the financial reporting practices.

Keywords: corporate enterprise, cursory glance, portfolio, yawning gap

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6774 Perceptions of Greenhouse Vegetable Growers Regarding Use of Biological Control Practices: A Case Study in Jiroft County, Iran

Authors: Hossein Shabanali Fami, Omid Sharifi, Javad Ghasemi, Mahtab Pouratashi, Mona Sadat Moghadasian

Abstract:

The main purpose of this study was to investigate perception of greenhouse vegetable growers regarding use of biological control practices during the growing season. The statistical population of the study included greenhouse vegetable growers in Jiroft county (N=1862). A sample of 137 vegetable growers was selected, using random sampling method. Data were collected via a questionnaire. The validity of the instrument was obtained by the faculty members of the Department of Agricultural Development and Management in the University of Tehran. Cronbach’s alpha was applied to estimate the reliability which showed a high reliability for the instrument. Data was analyzed using SPSS/Windows 13.5. The results revealed that greenhouse vegetable growers had moderate level of perception regarding biological control practices. Levels of vegetable growers’ perceptions regarding biological control practices were different on the basis of their academic qualifications as well as educational level and job. In addition, the results indicated that about 54.1% of variations in vegetable growers’ perceptions could be explained by variables such as awareness of biological control practices, knowledge on pests, annual production and age.

Keywords: greenhouse, biological control, biological agents, perception, vegetable grower

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6773 Reconceptualizing “Best Practices” in Public Sector

Authors: Eftychia Kessopoulou, Styliani Xanthopoulou, Ypatia Theodorakioglou, George Tsiotras, Katerina Gotzamani

Abstract:

Public sector managers frequently herald that implementing best practices as a set of standards, may lead to superior organizational performance. However, recent research questions the objectification of best practices, highlighting: a) the inability of public sector organizations to develop innovative administrative practices, as well as b) the adoption of stereotypical renowned practices inculcated in the public sector by international governance bodies. The process through which organizations construe what a best practice is, still remains a black box that is yet to be investigated, given the trend of continuous changes in public sector performance, as well as the burgeoning interest of sharing popular administrative practices put forward by international bodies. This study aims to describe and understand how organizational best practices are constructed by public sector performance management teams, like benchmarkers, during the benchmarking-mediated performance improvement process and what mechanisms enable this construction. A critical realist action research methodology is employed, starting from a description of various approaches on best practice nature when a benchmarking-mediated performance improvement initiative, such as the Common Assessment Framework, is applied. Firstly, we observed the benchmarker’s management process of best practices in a public organization, so as to map their theories-in-use. As a second step we contextualized best administrative practices by reflecting the different perspectives emerged from the previous stage on the design and implementation of an interview protocol. We used this protocol to conduct 30 semi-structured interviews with “best practice” process owners, in order to examine their experiences and performance needs. Previous research on best practices has shown that needs and intentions of benchmarkers cannot be detached from the causal mechanisms of the various contexts in which they work. Such causal mechanisms can be found in: a) process owner capabilities, b) the structural context of the organization, and c) state regulations. Therefore, we developed an interview protocol theoretically informed in the first part to spot causal mechanisms suggested by previous research studies and supplemented it with questions regarding the provision of best practice support from the government. Findings of this work include: a) a causal account of the nature of best administrative practices in the Greek public sector that shed light on explaining their management, b) a description of the various contexts affecting best practice conceptualization, and c) a description of how their interplay changed the organization’s best practice management.

Keywords: benchmarking, action research, critical realism, best practices, public sector

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6772 The Role of Business Incubation Centers (BICS) in Fostering Entrepreneurship in Pakistani Universities

Authors: Shah Hussain Awan

Abstract:

This study investigates the role of Business Incubation Centers (BICs) in fostering entrepreneurship in Pakistani universities. The high failure rate in new startups around the world has opened a challenging discussion. Though encouraging steps and strategies have been taken to overcome these challenges, still more aggressive action needs to be taken. However, Pakistan is one of the countries that promote entrepreneurship through BICs. The purpose of the present study is to develop a conceptual model that assesses the moderating impact of government policy on entrepreneurship development through business incubation centers of public and private universities. This area is under-researched, particularly in the context of Pakistan; therefore, this research may contribute to the existing body of knowledge to appraise the industry in Pakistan. The data collection procedure included a survey of stakeholders from private and public universities in Pakistan and was analyzed by SmartPLS 4.0. The findings show that Business incubation centers and government support have a significant impact on entrepreneurship development in Pakistan. Moderation analysis showed that for business incubation centers to be successful and effective, the government needs to implement efficient policies to inculcate entrepreneurship.

Keywords: business incubation centers, government support, policies, startup performance, entrepreneurship development

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6771 The Role of Business Survey Measures in Forecasting Croatian Industrial Production

Authors: M. Cizmesija, N. Erjavec, V. Bahovec

Abstract:

While the European Union (EU) harmonized methodology is a benchmark of worldwide used business survey (BS) methodology, the choice of variables that are components of the confidence indicators, as the leading indicators, is not strictly determined and unique. Therefore, the aim of this paper is to investigate and to quantify the relationship between all business survey variables in manufacturing industry and industrial production as a reference macroeconomic series in Croatia. The assumption is that there are variables in the business survey, that are not components of Industrial Confidence Indicator (ICI) and which can accurately (and sometimes better then ICI) predict changes in Croatian industrial production. Empirical analyses are conducted using quarterly data of BS variables in manufacturing industry and Croatian industrial production over the period from the first quarter 2005 to the first quarter 2013. Research results confirmed the assumption: three BS variables which is not components of ICI (competitive position, demand and liquidity) are the best leading indicator then ICI, in forecasting changes in Croatian industrial production instantaneously, with one, two or three quarter ahead.

Keywords: balance, business survey, confidence indicators, industrial production, forecasting

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6770 The Impact of Sport Tourism on Small Scale Business Development in Sri Lanka

Authors: Vimuckthi Charika Wickramaratne, Prasansha Kumari

Abstract:

Sport tourism refers to travel which involves either observing or participating in a sporting event apart from their usual environment. Sport tourism in a fast growing sector of the Sri Lankan travelling industry since Cricket are more popular sport game in the country. This study intends to analyze the impact of these popular sport events for creating and developing small scale business in the country. Primary data gathered from 100 small entrepreneurs around Keththarama Cricket Ground in Sri Lanka. Collected data analyzed using descriptive research methods. The study revealed that local and international visitors for cricket games had impacted on small scale business activities such as retail, handicraft, transport, vehicle parking, small restaurant, hotels, foods and beverage industry. In addition, it was identified that these type of small business are sessional income generating activities for the short period.

Keywords: sport tourism, small scale business, cricket, entrepreneurs

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6769 Corporate Social Responsibility: An Ethical or a Legal Framework?

Authors: Pouira Askary

Abstract:

Indeed, in our globalized world which is facing with various international crises, the transnational corporations and other business enterprises have the capacity to foster economic well-being, development, technological improvement and wealth, as well as causing adverse impacts on human rights. The UN Human Rights Council declared that although the primary responsibility to protect human rights lie with the State but the transnational corporations and other business enterprises have also a responsibility to respect and protect human rights in the framework of corporate social responsibility. In 2011, the Human Rights Council endorsed the Guiding Principles on Business and Human Rights, a set of guidelines that define the key duties and responsibilities of States and business enterprises with regard to business-related human rights abuses. In UN’s view, the Guiding Principles do not create new legal obligations but constitute a clarification of the implications of existing standards, including under international human rights law. In 2014 the UN Human Rights Council decided to establish a working group on transnational corporations and other business enterprises whose mandate shall be to elaborate an international legally binding instrument to regulate, in international human rights law, the activities of transnational corporations and other business enterprises. Extremely difficult task for the working group to codify a legally binding document to regulate the behavior of corporations on the basis of the norms of international law! Concentration of this paper is on the origins of those human rights applicable on business enterprises. The research will discuss that the social and ethical roots of the CSR are much more institutionalized and elaborated than the legal roots. Therefore, the first step is to determine whether and to what extent corporations, do have an ethical responsibility to respect human rights and if so, by which means this ethical and social responsibility is convertible to legal commitments.

Keywords: CSR, ethics, international law, human rights, development, sustainable business

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6768 Potential Determinants of Research Output: Comparing Economics and Business

Authors: Osiris Jorge Parcero, Néstor Gandelman, Flavia Roldán, Josef Montag

Abstract:

This paper uses cross-country unbalanced panel data of up to 146 countries over the period 1996 to 2015 to be the first study to identify potential determinants of a country’s relative research output in Economics versus Business. More generally, it is also one of the first studies comparing Economics and Business. The results show that better policy-related data availability, higher income inequality, and lower ethnic fractionalization relatively favor economics. The findings are robust to two alternative fixed effects specifications, three alternative definitions of economics and business, two alternative measures of research output (publications and citations), and the inclusion of meaningful control variables. To the best of our knowledge, our paper is also the first to demonstrate the importance of policy-related data as drivers of economic research. Our regressions show that the availability of this type of data is the single most important factor associated with the prevalence of economics over business as a research domain. Thus, our work has policy implications, as the availability of policy-related data is partially under policy control. Moreover, it has implications for students, professionals, universities, university departments, and research-funding agencies that face choices between profiles oriented toward economics and those oriented toward business. Finally, the conclusions show potential lines for further research.

Keywords: research output, publication performance, bibliometrics, economics, business, policy-related data

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6767 Dietary Practices of Adult Type 2 Diabetes Mellitus Patients Attending Kitui Out Patient Clinic at Kitui County, Kenya

Authors: Alice W. Theuri, Anselimo O. Makokha, Florence M. Kyallo

Abstract:

Type 2 diabetes mellitus (T2DM) is a serious metabolic disorder whose prevalence among adults has been increasing in the last decade. It is estimated that by 2030, the number of cases in Africa will almost double. Diet and lifestyle modifications are considered the cornerstone for the treatment and management of T2DM. Despite this, there is minimum literature assessing the dietary practices and glycemic control in a semi arid region context in Kenya. The objective of this study was to determine the dietary practices of adult T2DM patients attending Kitui out patient clinic in Kitui County. This was a cross sectional study design where every consenting second patient attending diabetic clinic was interviewed. A total of 138 T2DM patients were interviewed using a structured interview guide on socio-economic and dietary practices administered. The study was carried out in April and May 2017. There were more female (64%) than male (36%) in this study with majority being unemployed (38.4%). Forty seven percent (47.6%) had elevated HbA1c. Majority took three meals per day while DDS was 4.3 ± 1.09. The mean energy intake for men and women was 2823.8 ± 82.45 and 2766.3.30 ± 76.74 respectively. There was a non significant positive relationship (r= 131; P value = 0.124) between amount energy consumed and glycemic control. There were suboptimal dietary practices leading to poor glycemic control among T2DM patients attending diabetic clinic at Kitui District Hospital.

Keywords: adults, dietary practices, semi arid region, T2DM

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6766 Anti-Corruption Education in Ukraine during Martial Law and in Lithuania during the State of Emergency

Authors: Kateryna Kulyk

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Anti-corruption education is an integral element of the corruption prevention mechanism of any state. Effective implementation of anti-corruption policy is impossible without awareness-raising activities. Information campaigns should target different social groups and aim to reduce tolerance to any form of corruption. Today, Ukraine and Lithuania have all the necessary infrastructure to actively work in this direction. Anti-corruption measures and building a society resistant to corruption are particularly important in the context of martial law in Ukraine and the state of emergency in Lithuania, as these conditions increase the risks of corrupt practices. To implement this area of activity, it is recommended to actively involve all state and local authorities, business representatives, non-governmental organisations, and all interested citizens. As of today, educational institutions, specialised anti-corruption bodies, and the public are already involved in this process. The purpose of the research is to draw public attention to the need and importance of obtaining basic knowledge on combating and preventing corruption, even in a state of emergency or martial law. This topic remains relevant even during the period of a state of emergency or martial law, as the risk of corrupt practices increases during these periods. The study is based on a comprehensive analysis of the anti-corruption policies of Ukraine and Lithuania, sociological research, and our own survey of anti-corruption experts. Legislation, reports of anti-corruption bodies and civil society organisations were analysed. We also conducted an anonymous survey of 13 anti-corruption experts on the most important anti-corruption measures in the countries studied. The main contribution of the research is to draw attention to the problem of low awareness of the population of countries about the importance of anti-corruption education as one of the necessary conditions for reducing corruption practices.

Keywords: corruption, prevention and combating of corruption, education, anti-corruption education, martial law, state of emergency

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6765 There Is Nothing "BASIC" about Numeracy in Higher Education-a Case Study from an Accounting Programme

Authors: Shoba Rathilal

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Numeracy, like Literacy is considered to be a core value of modern societies. Most higher education institutions in South Africa include being numerate as an important graduate attribute. It is argued that a suitability numerate society contributes to social justice, empowerment, financial and environmental sustainability and a lack of numeracy practices can contribute to disempowerment. Numeracy is commonly misconstrued as a basic and simple practice, similar in nature to basic arithmetic. This study highlights the complexities of higher education numeracy practices by analyzing a programme in a higher education institution in South Africa using the New Literacies Studies perspective.

Keywords: higher education, new literacy studies, numeracy practices, BASIC

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6764 Public Participation Best Practices in Environmental Decision-making in Newfoundland and Labrador: Analyzing the Forestry Management Planning Process

Authors: Kimberley K. Whyte-Jones

Abstract:

Public participation may improve the quality of environmental management decisions. However, the quality of such a decision is strongly dependent on the quality of the process that leads to it. In order to ensure an effective and efficient process, key features of best practice in participation should be carefully observed; this would also combat disillusionment of citizens, decision-makers and practitioners. The overarching aim of this study is to determine what constitutes an effective public participation process relevant to the Newfoundland and Labrador, Canada context, and to discover whether the public participation process that led to the 2014-2024 Provincial Sustainable Forest Management Strategy (PSFMS) met best practices criteria. The research design uses an exploratory case study strategy to consider a specific participatory process in environmental decision-making in Newfoundland and Labrador. Data collection methods include formal semi-structured interviews and the review of secondary data sources. The results of this study will determine the validity of a specific public participation best practice framework. The findings will be useful for informing citizen participation processes in general and will deduce best practices in public participation in environmental management in the province. The study is, therefore, meaningful for guiding future policies and practices in the management of forest resources in the province of Newfoundland and Labrador, and will help in filling a noticeable gap in research compiling best practices for environmentally related public participation processes.

Keywords: best practices, environmental decision-making, forest management, public participation

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6763 Nature of Maritime Dispute Resolution by Arbitration: USA as a Reference Point

Authors: Thusitha B. Abeysekara, M. A. Nihal Chandrathilake

Abstract:

The aim of this research is to examine the legal mechanism of resolving maritime disputes by arbitration, and it would be a reference point on the analysis of USA approaches. In doing so, the research aims to analyse the relevant legal principles in the context of current maritime arbitration practices in selected jurisdictions. The research also aims to analyse the advantages and applicability of arbitration in maritime dispute settlements over the litigation and further approaches the role of specialist maritime arbitration institutes in the USA and the position of international merchant organizations in maritime arbitration. Further, research values the legislative aspects of maritime arbitration. The study would evaluate the contemporary issues in maritime arbitration practices in the USA and further analyses the statistical information on maritime arbitration. Finally, the research made remarks to often parallel consequence in USA legal systems in maritime arbitration and despite the fundamental divergences of the applicable principles and practices of maritime arbitration. The research finally suggests the doctrine should reshape with equitable remedies and international maritime arbitration practices with its institutional impact rather than using as statutory rules related maritime arbitration.

Keywords: arbitration, international shipping, maritime dispute, New York convention

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6762 Recognition of International Internships for Students at European Level

Authors: Tiron-Tudor Adriana, Ciolomic Ioana, Farcas Teodora

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The mission of a business school is to train students for business careers in which practical skills- based on theoretical knowledge- are needed. These skills include a thorough knowledge of languages, creative skills, and well-founded professional and practical knowledge. With those skills, the graduates are highly competitive in the labour market. The paper objective is to disseminate the results of an international project by revealing how a HEI are prepared for higher vocational training course leading to professional diplomas.

Keywords: vocational education, business schools, international projects, HEI

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6761 Extent of Applying Evidence Based Practices in Inclusion Programs for Pupils with Intellectual Disability

Authors: Faris Algahtani

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The current study aimed to reveal the extent to which evidence-based practices are applied in programs to integrate students with intellectual disabilities from the point of view of their teachers in Yanbu Governorate, and to reveal statistically significant differences in their application of evidence-based practices according to the following variables: gender, educational qualification, experience and training courses. The researcher used the descriptive approach, and accordingly; she designed a questionnaire consisting of 22 phrases applied it to a random sample of (97) teachers of intellectual disability in the integration programs of the Ministry of Education in the government sector in Yanbu Governorate, with (49) male teachers and (48) female teachers. The study showed that teachers of students with intellectual disabilities apply evidence-based practices in programs to integrate students with intellectual disabilities to a large extent. Among the most prominent of these practices came reinforcement in the first place, followed by using visual stimuli/aids, and in the third-place came starting with less complex or challenging skills then moving to more difficult skills. The results also showed no statistically significant differences over the extent of the application attributed to the variables of experience, qualification or training. On the other hand, there were statistically significant differences over the extent of the application attributed to gender in favor of females.

Keywords: evidence-based practices, intellectual disability, inclusion programs, teachers of students with intellectual disabilities

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6760 Using “Eckel” Model to Measure Income Smoothing Practices: The Case of French Companies

Authors: Feddaoui Amina

Abstract:

Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: income, smoothing, 'Eckel', French companies

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6759 Commodifying Things Past: Comparative Study of Heritage Tourism Practices in Montenegro and Serbia

Authors: Jovana Vukcevic, Sanja Pekovic, Djurdjica Perovic, Tatjana Stanovcic

Abstract:

This paper presents a critical inquiry into the role of uncomfortable heritage in nation branding with the particular focus on the specificities of the politics of memory, forgetting and revisionism in the post-communist post-Yugoslavia. It addresses legacies of unwanted, ambivalent or unacknowledged past and different strategies employed by the former-Yugoslav states and private actors in “rebranding” their heritage, ensuring its preservation, but re-contextualizing the narrative of the past through contemporary tourism practices. It questions the interplay between nostalgia, heritage and market, and the role of heritage in polishing the history of totalitarian and authoritarian regimes in the Balkans. It argues that in post-socialist Yugoslavia, the necessity to limit correlations with former ideology and the use of the commercial brush in shaping a marketable version of the past instigated the emergence of the profit-oriented heritage practices. Building on that argument, the paper addresses these issues as “commodification” and “disneyfication” of Balkans’ ambivalent heritage, contributing to the analysis of changing forms of memorialisation and heritagization practices in Europe. It questions the process of ‘coming to terms with the past’ through marketable forms of heritage tourism, fetching the boundary between market-driven nostalgia and state-imposed heritage policies. In order to analyse plurality of ways of dealing with controversial, ambivalent and unwanted heritage of dictatorships in the Balkans, the paper considers two prominent examples of heritage commodification in Serbia and Montenegro, and the re-appropriations of those narratives for the nation branding purposes. The first one is the story of the Tito’s Blue Train, the landmark of the socialist past and the symbol of Yugoslavia which has nowadays being used for birthday parties and marriage celebrations, while the second emphasises the unusual business arrangement turning the fortress Mamula, former concentration camp through the Second World War, into a luxurious Mediterranean resort. Questioning how the ‘uneasy’ past was acknowledged and embedded into the official heritage institutions and tourism practices, study examines the changing relation towards the legacies of dictatorships, inviting us to rethink the economic models of the things past. Analysis of these processes should contribute to better understanding of the new mnemonics strategies and (converging?) ways of ‘doing’ past in Europe.

Keywords: commodification, heritage tourism, totalitarianism, Serbia, Montenegro

Procedia PDF Downloads 252
6758 Effect of Ease of Doing Business to Economic Growth among Selected Countries in Asia

Authors: Teodorica G. Ani

Abstract:

Economic activity requires an encouraging regulatory environment and effective rules that are transparent and accessible to all. The World Bank has been publishing the annual Doing Business reports since 2004 to investigate the scope and manner of regulations that enhance business activity and those that constrain it. A streamlined business environment supporting the development of competitive small and medium enterprises (SMEs) may expand employment opportunities and improve the living conditions of low income households. Asia has emerged as one of the most attractive markets in the world. Economies in East Asia and the Pacific were among the most active in making it easier for local firms to do business. The study aimed to describe the ease of doing business and its effect to economic growth among selected economies in Asia for the year 2014. The study covered 29 economies in East Asia, Southeast Asia, South Asia and Middle Asia. Ease of doing business is measured by the Doing Business indicators (DBI) of the World Bank. The indicators cover ten aspects of the ease of doing business such as starting a business, dealing with construction permits, getting electricity, registering property, getting credit, protecting investors, paying taxes, trading across borders, enforcing contracts and resolving insolvency. In the study, Gross Domestic Product (GDP) was used as the proxy variable for economic growth. Descriptive research was the research design used. Graphical analysis was used to describe the income and doing business among selected economies. In addition, multiple regression was used to determine the effect of doing business to economic growth. The study presented the income among selected economies. The graph showed China has the highest income while Maldives produces the lowest and that observation were supported by gathered literatures. The study also presented the status of the ten indicators of doing business among selected economies. The graphs showed varying trends on how easy to start a business, deal with construction permits and to register property. Starting a business is easiest in Singapore followed by Hong Kong. The study found out that the variations in ease of doing business is explained by starting a business, dealing with construction permits and registering property. Moreover, an explanation of the regression result implies that a day increase in the average number of days it takes to complete a procedure will decrease the value of GDP in general. The research proposed inputs to policy which may increase the awareness of local government units of different economies on the simplification of the policies of the different components used in measuring doing business.

Keywords: doing business, economic growth, gross domestic product, Asia

Procedia PDF Downloads 379
6757 Affinity between Sociology and Islamic Economy: An Inquiry into the Possibilities of Social Constructivism

Authors: Hideki Kitamura

Abstract:

Since Islamic banking has broadly started in the late 1970s, Islamic economy has been paid much attention by both academia and the business world. However, despite abundant studies, descriptive exploration of practices of Islamic economy from a sociological/anthropological perspective is underrepresented, and most are basically designed for evaluating current practice or proposing ideal types of Islamic economy in accordance with their religious conviction. Overall, their interest is not paid to actors of Islamic economy such as practitioner’s decision-making and thought, while sociological/anthropological studies on Muslim’s religious life can be observed well. Herein, the paper aims to look into the possibilities of sociology/anthropology for exploration of the role of actors of Islamic economy, by revisiting the benefit of sociological/anthropological studies on the religion of Islam and its adaptability to the research on Islamic economy. The paper suggests that practices of Islamic economy can be assumed as results of practitioner’s dilemma between Islamic ideals and market realities in each society, by applying the perspective of social constructivism. The paper then proposes focusing on the human agency of practitioners in translating Islamic principles into economic behavior, thereby enabling a more descriptive inquiry into how Islamic economy is produced and operated.

Keywords: Islamic economy, economic sociology/anthropology, human agency, social constructivism

Procedia PDF Downloads 158
6756 Analysis of Subordination: The Reproductive Sphere

Authors: Aneesa Shafi

Abstract:

Reproduction is a complex term in a setting where it is continuously being shaped by epistemological shifts in knowledge. It denotes not just fertility, birth and childcare related practices but also the ideas that shape those practices. These ideas and practices figure into understandings of social and cultural renewal. Patriarchy continues to be a dominating force in the formation of these ideas and practices. Contemporary times are characterized by the resurgence of the whims of patriarchal politics in delineating the margins of women’s health care. This has further emboldened the struggle for reproductive rights on the global stage. The paper examines the subordination of the right to bodily autonomy of women within the ambit of their reproductive rights. Reproductive rights are recognized human rights and women’s rights. Why these rights of women face stiff opposition is established, as is the structure that creates hurdles to their enjoyment. The negotiation of this structure in the everyday life through women’s agency is also established. The reproductive sphere includes not just the process of reproduction but also social reproduction- domestic work, spheres of production and reproduction, population and birth (control) issues.

Keywords: patriarchy, women, reproduction, gender

Procedia PDF Downloads 228
6755 Towards a Measurement-Based E-Government Portals Maturity Model

Authors: Abdoullah Fath-Allah, Laila Cheikhi, Rafa E. Al-Qutaish, Ali Idri

Abstract:

The e-government emerging concept transforms the way in which the citizens are dealing with their governments. Thus, the citizens can execute the intended services online anytime and anywhere. This results in great benefits for both the governments (reduces the number of officers) and the citizens (more flexibility and time saving). Therefore, building a maturity model to assess the e-government portals becomes desired to help in the improvement process of such portals. This paper aims at proposing an e-government maturity model based on the measurement of the best practices’ presence. The main benefit of such maturity model is to provide a way to rank an e-government portal based on the used best practices, and also giving a set of recommendations to go to the higher stage in the maturity model.

Keywords: best practices, e-government portal, maturity model, quality model

Procedia PDF Downloads 338
6754 Housing Practices of the Young Southern Europeans in Connection with Family Strategies during the Crisis

Authors: Myrto Dagkouli-Kyriakoglou

Abstract:

Southern European countries tend to have a lot of connections in their culture, customs, ideals and attitude towards everyday aspects. On the contrary, all of them demonstrate a lot of differences in their history, political life and economic situation. Nevertheless, the state welfare and its insufficiency to deal with citizens’ needs, is common for the whole region. As the global financial crisis initiated, all of them gradually were affected and established austerity measures. Consequently, there were crucial budget cuts in state welfare and accordingly limited support to the citizens at a time that is most needed as the economic difficulties of the households are rising rapidly. Crisis in connection with austerity measures brought up a housing problem which was hidden for decades with the assistance of the institution of the Southern European family. New or old copying practices concerning housing are already developed and more will rise in order to survive this new era. Expressly, youth is one of the most vulnerable groups in this situation and therefore there is a special focus on the policies that affect their housing as well as their copying practices in connection with the family/kinship strategies.

Keywords: housing, coping practices, Greece, familism

Procedia PDF Downloads 348