Search results for: corporate cultural values
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10898

Search results for: corporate cultural values

10388 The Masterplan for the Urban Regeneration of the Heritage District of Msheireb Downtown Doha, State of Qatar

Authors: Raffaello Furlan

Abstract:

In the 21st century, the sustainable urban development of GCC-cities is challenged by inhabitants’ over-dependency on private-use vehicles. In turn, this habit has generated problems of urban inefficiency, contributing to traffic congestion, pollution, urban sprawling, fragmentation of the urban fabric, and various environmental and social challenges. In the context of Doha, the capital city of the State of Qatar, the over-dependency on private-use vehicles is justified by the lack of alternative public modes of transportation that support the need to connect fragmented urban districts and provide an effective solution to urban sprawl. Therefore, the current construction of the Qatar Metro Rail is offering the potential for investigating and defining a strategy for the sustainable urban development and/or urban regeneration of transit villages (TODs) in Qatar. Namely, the aim of this research study is (i) to investigate the development of transit villages (TODs) in the cultural-heritage district of Msheireb, Downtown Doha, (ii) to explore how the introduction of the new public transport system of Doha Metro can be effectively utilized as means of urban regeneration of the cultural core of the city, (iii) to propose a masterplan for TOD suitable for the district, suiting and responding to regional cultural and societal values. The findings reveal that the strategies for the sustainable urban regeneration of Msheireb are based on (i) the integration of land-use and multimodal transportation systems, (ii) the implementation of the public realm, and (iii) conservation of culture and urban identity.

Keywords: sustainable urbanism, smart growth, TODs, cultural district, Msheireb Downtown Doha

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10387 The Effectiveness of Rebranding as a Comparative Study of Ghanaian Business Using the Principles of Corporate Rebranding

Authors: Kennedy Gbenu, Richmond Kweku Frempong

Abstract:

Rebranding has become a very important strategic tool for companies wanting to succeed in the ever competitive business world using the principles of rebranding Moisescu. Two businesses in Ghana (Ghana Commercial Bank and Vodafone Ghana) have been used to ascertain how rebranding of these organizations was done using the principles in their effort to rebrand themselves and to stay relevant. A secondary research mainly on literature surrounding rebranding, official websites of the organizations under study have also been used extensively. After a basic comparative study undertaken two firms (GCB and VODAFONE) seems to be using the first three principles and reaping from it as provided by Moisescu. This goes to show that rebranding should not be done in vacuum but should be guided by such principles so as to achieve the full potential of any kind of investments made.

Keywords: brands, corporate branding, innovation, case studies

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10386 The Impact of Brand Hate and Love: A Thematic Analysis of Online Emotions in Response to Disney’s Corporate Activism

Authors: Roxana D. Maiorescu-Murphy

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Companies have recently embraced political activism as an alleged responsibility toward the communities they operate in. As a result of its recency, there is little understanding of the impact of corporate activism on consumers. In addition, embracing corporate activism engenders polarizing opinions, potentially leading to a crisis of morality shown in past literature to flourish in online settings. The present study contributes to the literature on communication management, which currently lacks research on stakeholder perceptions toward corporate activism in general and from the perspective of the stakeholders’ emotions of brand hate versus a love that they display before a specific corporate act of activism. For this purpose, the study analyzed online reactions on Twitter following Disney’s stance against Florida’s House Bill 1577 enacted in April 2022. Dubbed the “Don’t Say Gay Bill” by the left wing and the “Parental Rights Bill” by the conservative movement, the legislation triggered polarizing opinions in society and among Disney’s stakeholders, as the company announce it was taking action against it. Given the scarcity of research on corporate political activism and crises of morality, the current study enacted the case study methodology. Consequently, it answered to the research questions of how online stakeholders responded to Disney’s stance as well as why they formed such an opinion. The data were collected from Twitter over a seven-day period of analysis, namely from March 28- April 3, 2022. The period of analysis started on the day Disney announced its stance (March 28, 2022) until the reactions to its announcement petered out significantly (April 3, 2022). The final sample of analysis consisted of N=1,344 and represented Twitter comments in response to the company’s political announcement. The data were analyzed using the grounded theory methodology, which implied multiple exposures to the text and the undertaking of an inductive-deductive approach that led to the emergence of several recurrent themes. The findings revealed that the stakeholders’ prior emotions toward the company (brand hate versus brand love) did not play a greater role in their (dis)agreement with the latter’s activism than the users’ political stances. Specifically, whether they despised or hated Disney prior to this incident was less significant than their personal political stances. Above all, users were more inclined to transition from brand love to brand hate and vice versa based on the political side they viewed Disney to fall under.

Keywords: corporate political advocacy, crisis management, brand hate, brand love

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10385 Developing a Cultural Policy Framework for Small Towns and Cities

Authors: Raymond Ndhlovu, Jen Snowball

Abstract:

It has long been known that the Cultural and Creative Industries (CCIs) have the potential to aid in physical, social and economic renewal and regeneration of towns and cities, hence their importance when dealing with regional development. The CCIs can act as a catalyst for activity and investment in an area because the ‘consumption’ of cultural activities will lead to the activities and use of other non-cultural activities, for example, hospitality development including restaurants and bars, as well as public transport. ‘Consumption’ of cultural activities also leads to employment creation, and diversification. However, CCIs tend to be clustered, especially around large cities. There is, moreover, a case for development of CCIs around smaller towns and cities, because they do not rely on high technology inputs, and long supply chains, and, their direct link to rural and isolated places makes them vital in regional development. However, there is currently little research on how to craft cultural policy for regions with smaller towns and cities. Using the Sarah Baartman District (SBDM) in South Africa as an example, this paper describes the process of developing cultural policy for a region that has potential, and existing, cultural clusters, but currently no one, coherent policy relating to CCI development. The SBDM was chosen as a case study because it has no large cities, but has some CCI clusters, and has identified them as potential drivers of local economic development. The process of developing cultural policy is discussed in stages: Identification of what resources are present; including human resources, soft and hard infrastructure; Identification of clusters; Analysis of CCI labour markets and ownership patterns; Opportunities and challenges from the point of view of CCIs and other key stakeholders; Alignment of regional policy aims with provincial and national policy objectives; and finally, design and implementation of a regional cultural policy.

Keywords: cultural and creative industries, economic impact, intrinsic value, regional development

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10384 Conventional and Islamic Perspective in Accounting: Potential for Alternative Reporting Framework

Authors: Shibly Abdullah

Abstract:

This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.

Keywords: accounting, conventional accounting, corporate reporting, Islamic accounting

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10383 Fan-Subbing in East Asia: Audience Involvement in Transnational Media Flows

Authors: Jason D. Lin, Christine Sim

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This paper examines the nature of transnational media flows in East Asia, specifically expounding on the popularity of Korean dramas in China and Taiwan. Situated in interdisciplinary academic work from cultural studies, media studies, and linguistics, this project locates the significance of certain genres and regions in determining why some are subject to flow while others remain within domestic borders. Moreover, transnational flows can take one of two routes –official translations and adaptations by media corporations and subtitles written by fans in online communities. The work of 'fan-subbing' has allowed for a more democratized showcase of what bilingual fans consume and are invested in sharing, rather than what major media companies deem relevant and monetizable. This reflects a culture of relatability driven by audiences rather than by corporate direction. Of course, a variety of technological, political, and economic factors play imperative roles in how both professional and fan-made subtitles flowed across borders and between nations. While fan-subbed media may be subject to criticism because of a lack of formal regulation, these limitations can, in some cases, be overcome by the agency afforded to audiences in the digital landscape. Finally, this paper offers a critical lens for deliberating the lasting impact of fan involvement on both professional practices and the flows of mainstream media throughout East Asia.

Keywords: audience studies, bilingual, cultural proximity, fan-subbing, online communities, subtitles

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10382 A New Asset: The Role of Money in the Evolution of 20th Century Street Art

Authors: Eileen Kim

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As socioeconomic disparities grew in New York during the 1970s, artists represented new values that came with the times. Street art, in particular, was birthed from a distinctly urban, fringe setting to ultimately become one of the most lucrative forms of art today. Examining the economic and psychological reasons behind the rise of street art, this paper delves into the development of the art market as a parallel insight into human behaviors and economic models such as supply and demand. The purpose of this study is to show the role of the increasingly divided socioeconomic classes and the rise of art collecting as an asset-building form. This study concludes that the iconography and market value of street art represented distinct values that came from a series of intertwined social matters such as racial tensions and revolutions in industrial innovation.

Keywords: art industry, cultural representation, ethnicity, markets, public property, social classes, street art

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10381 Heritage Management of Wooden Monasteries in Mandalay

Authors: Mary Oo, Thet Oo

Abstract:

Mandalay is home to the last dynasty of Myanmar and is rich in cultural heritage. In Mandalay, cultural heritage is still being seen today, in not only intangible but also many tangible heritages. Intangible heritage, a religious structure such as mosques, churches, stupas, temples, Buddha libraries and monasteries, comprise over 80%. Among these religious structures, the authors aim to study the wooden monasteries built in the 19th century and then propose heritage management for them. Although some of the wooden monasteries are being conserved by the government, NGOs or inhabitants in those buildings, because of the unsystematic management plan and some of the inappropriate traditional methods, even their authentic architectural values have been lost today. In this paper, four aspects are explored: 1) the architectural features of 19th-century wooden monasteries 2) the condition of the problems and challenges, 3) the analysis of the problems of them and finally, based on these above analyses, recommend the appropriate heritage management proposal.

Keywords: Mandalay, wooden monasteries, challenges, problems, heritage management proposal

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10380 Environmental, Social and Corporate Governance Reporting With Regard to Best Practices of Companies Listed on the Warsaw Stock Exchange - Selected Problems

Authors: Katarzyna Olejko

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The need to redefine the goals and adapt the operational activities carried out in accordance with the concept of sustainable management to these goals results in the increasing importance of information on the company's activities perceived from the perspective of the effectiveness and efficiency of environmental goals implementation. The narrow scope of reporting data on a company's impact on the environment is not adequate to meet the information needs of modern investors. Reporting obligations are therefore imposed on companies in order to increase the effectiveness of corporate governance and to improve the process of assessing the achievement of environmental goals. The non-financial reporting obligations introduced in Polish legislation increased the scope of reported information. However, the lack of detailed guidelines on the method of reporting resulted in a large diversification of the scope of non-financial information, making it impossible to compare the data presented by companies. The source of information regarding the level of the implementation of standards in Environmental, social and corporate governance (ESG) is the report on compliance with best practices published by the Warsaw Stock Exchange. The document Best Practices of Warsaw Stock Exchange (WSE) Listed Companies (2021), amended by the WSE in 2021, includes the rules applicable to this area (ESG). The aim of this article is to present the level of compliance with good practices in the area of ESG by selected companies listed on the Warsaw Stock Exchange The research carried out as part of this study, which was based on information from reports on the compliance with good practices of companies listed on the Warsaw Stock Exchange that was made available in the good practice scanner, have revealed that good practices in the ESG area are implemented by companies to a limited extent. The level of their application in comparison with other rules is definitely lower. The lack of experience and clear guidelines on ESG reporting may cause some confusion, which is why conscious investors and reporting companies themselves are pinning their hopes on the Corporate Sustainability Reporting Directive (CSRD) adopted by European Parliament.

Keywords: reporting, ESG, corporate governance, best practices

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10379 Success Measurement in Corporate Venturing: Integrating Three Decades of Research

Authors: Maurice Steinhoff, Lucas Costantino, Dominik Kanbach

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Measurement approaches to corporate venturing (CV) success are highly diverse in the extant literature. Furthermore, these approaches rarely build on each other, making it difficult to derive comparable conclusions about CV outcomes. Employing a systematic literature review of three decades of research, the objective of this study is to provide transparency and structure in the broad field of CV research. Subsequently, the paper examines 28 studies in detail, resulting in two main contributions to the research field. First, three structural dimensions of measurement approaches are derived from the studies in the sample, namely, “level of analysis” (parent, program, and venture levels), “measurement perspective” (objective, subjective, and mixed measurement), and “locus of opportunity” (internal, external, and general CV activities). Second, an integrated overview of nine unique clusters structures the different measurement approaches. These clusters allow to encapsulate measurement approaches, but also make visible the approaches’ heterogeneity, as well as specific measurement items. Thereby, the study contributes to CV research by revealing and reconciling the variety of CV success-measurement approaches. The study also provides relevant insights for practitioners, by making transparent the various approaches to measuring the success of CV activities and presenting a list of 114 concrete and distinct measurement items.

Keywords: corporate venturing, measurement items, success measurement, structured literature review

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10378 Significance of Preservation of Cultural Resources: A Case of Walled City of Lahore as a Micro-Destination

Authors: Menaahyl Seraj, Gokce Ozdemir

Abstract:

Tourism at destinations is dependent on various resources such as archeology and architecture. The need to preserve those resources is of the utmost importance when long-term tourism development is aimed. Shahi Guzargah (Royal Trail) was subject to a preservation project that is a linear historical passage within the Walled City of Lahore. Even though Lahore with its congested streets, lacks proper infrastructure and economically weak but yet it has the potential of transforming it into a tourist destination. This study highlights the potential hidden in the preservation of cultural resources through proper and concrete planning of living heritage city, and how it improves socio-economic standards of the community and affects tourism. Semi-structured open-ended interview question-forms were used to collect qualitative data from 14 respective stakeholders of the walled city and 10 concerned officials. The results of the study show that the preservation of cultural resources impacts and accelerates positively the development process of a destination. All opinions and gathered information reflect the importance of cultural preservation and its effect on increasing tourism.

Keywords: cultural tourism, cultural resources, destination, preservation

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10377 Considering Cultural and Linguistic Variables When Working as a Speech-Language Pathologist with Multicultural Students

Authors: Gabriela Smeckova

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The entire world is becoming more and more diverse. The reasons why people migrate are different and unique for each family /individual. Professionals delivering services (including speech-language pathologists) must be prepared to work with clients coming from different cultural and/or linguistic backgrounds. Well-educated speech-language pathologists will consider many factors when delivering services. Some of them will be discussed during the presentation (language spoken, beliefs about health care and disabilities, reasons for immigration, etc.). The communication styles of the client can be different than the styles of the speech-language pathologist. The goal is to become culturally responsive in service delivery.

Keywords: culture, cultural competence, culturallly responsive practices, speech-language pathologist, cultural and linguistical variables, communication styles

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10376 Effect of Media Reputation on Financial Performance and Abnormal Returns of Corporate Social Responsibility Winner

Authors: Yu-Chen Wei, Dan-Leng Wang

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This study examines whether the reputation from media press affect the financial performance and market abnormal returns around the announcement of corporate social responsibility (CSR) award in the Taiwan Stock Market. The differences between this study and prior literatures are that the media reputation of media coverage and net optimism are constructed by using content analyses. The empirical results show the corporation which won CSR awards could promote financial performance next year. The media coverage and net optimism related to CSR winner are higher than the non-CSR companies prior and after the CSR award is announced, and the differences are significant, but the difference would decrease when the day was closing to announcement. We propose that non-CSR companies may try to manipulate media press to increase the coverage and positive image received by investors compared to the CSR winners. The cumulative real returns and abnormal returns of CSR winners did not significantly higher than the non-CSR samples however the leading returns of CSR winners would higher after the award announcement two months. The comparisons of performances between CSR and non-CSR companies could be the consideration of portfolio management for mutual funds and investors.

Keywords: corporate social responsibility, financial performance, abnormal returns, media, reputation management

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10375 Sustainable Development of an Insular Region: Heritage and Identity Enhancement of Kerkennah Islands

Authors: Houda Kohli Kallel, Soumaya Gharsallah Falhi

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Kerkennah Islands are a group of islands lying off the eastern coast of Tunisia, 15 miles from the Sfaxian coast. This archipelago covers an area of 150 square kilometres, and it consists of two main islands : The Gharbi and The Chergui . It also covers twelve more islets. Kerkennah is endowed with an exceptional cultural, natural and ecological potential, essential for the sustainability of the island community. Hence ,the inhabitants there have mobilized the natural resources of their land for decades. However, today, and despite these heritage treasures, Kerkennian islanders are facing social, economic and environmental challenges which are currently hindering the development of the traditional activities of fishing and farming. Other than being isolated and having a non-diversified economy, we cite the erosion of the stream banks, the exodus of young people and the population aging. "This study find the solutions that are likely to allow a sustainable development of the island territory, its enhancement and the strengthening of its identity. It is also necessary to study the key factors impacting the archipelago’s cultural tourism of decision makers and citizens. First, we will present the archipelago. Second, we will describe its tangible as well as intangible heritage. Then, we will present the new modes of the site exploitation. Finally, we will identify some new projects paving the way to a sustainable tourism in Kerkennah such as Borj EL Lahssar archaeological digs and Kerkennah insular heritage museum. To conclude, the archipelago of Kerkennah needs to reintegrate all its historical, architectural and archaeological assets in order to enhance its cultural tourism based on the cultural circuits of the territorial identities and the island values.

Keywords: kerkennah, identity, heritage, historical architectural

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10374 Chinese Travelers’ Outbound Intentions to Visit Short-and-Long Haul Destinations: The Impact of Cultural Distance

Authors: Lei Qin

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Culture has long been recognized as a possible reason to influence travelers’ decisions, which explains why travelers in different countries make distinct decisions. Cultural distance is a concept illustrating how much difference there is between travelers’ home culture and that of the destination, but the research in distinguishing short-and-long haul travel destinations is limited. This study explored the research gap by examining the impact of cultural distance on Chinese travelers’ intentions to visit short-haul and long-haul destinations, respectively. Six cultural distance measurements, including five measurements calculated from secondary database (Kogut & Singh, Developed Kogut & Singh, Euclidean distance Index (EDI), world value survey index (WVS), social axioms measurement (SAM)) and perceived cultural distance (PCD) collected from the primary survey. Of the six measurements, culture distance has the opposite impact on Chinese outbound travelers’ intentions in the short-haul and long haul. For short-haul travel, travelers’ intentions for traveling can be positive influenced by cultural distance; a possible reason is that travelers’ novelty-seeking satisfaction is greater than the strangeness obtained from overseas regions. For long-haul travel, travelers’ intentions for traveling can be negative influenced by cultural distance, a possible explanation is that travelers’ uncertainty, risk, and language concerns of farther destinations.

Keywords: cultural distance, intention, outbound travel, short-long haul

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10373 Reviewing Privacy Preserving Distributed Data Mining

Authors: Sajjad Baghernezhad, Saeideh Baghernezhad

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Nowadays considering human involved in increasing data development some methods such as data mining to extract science are unavoidable. One of the discussions of data mining is inherent distribution of the data usually the bases creating or receiving such data belong to corporate or non-corporate persons and do not give their information freely to others. Yet there is no guarantee to enable someone to mine special data without entering in the owner’s privacy. Sending data and then gathering them by each vertical or horizontal software depends on the type of their preserving type and also executed to improve data privacy. In this study it was attempted to compare comprehensively preserving data methods; also general methods such as random data, coding and strong and weak points of each one are examined.

Keywords: data mining, distributed data mining, privacy protection, privacy preserving

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10372 Moderating Effects of Family Ownership on the Relationship between Corporate Governance Mechanisms and Financial Performance of Publicly Listed Companies in Nigeria

Authors: Ndagi Salihu

Abstract:

Corporate governance mechanisms are the control measures for ensuring that all the interests groups are equally represented and management are working towards wealth creation in the interest of all. Therefore, there are many empirical studies during the last three decades on corporate governance and firm performance. However, little is known about the effects of family ownership on the relationship between corporate governance and firm performance, especially in the developing economy like Nigeria. This limit our understanding of the unique governance dynamics of family ownership with regards firm performance. This study examined the impact of family ownership on the relationship between governance mechanisms and financial performance of publicly listed companies in Nigeria. The study adopted quantitative research methodology using correlational ex-post factor design and secondary data from annual reports and accounts of a sample of 23 listed companies for a period of 5 years (2014-2018). The explanatory variables are the board size, board composition, board financial expertise, and board audit committee attributes. Financial performance is proxy by Return on Assets (ROA) and Return on Equity (ROE). Multiple panel regression technique of data analysis was employed in the analysis, and the study found that family ownership has a significant positive effect on the relationships between corporate governance mechanisms and financial performance of publicly listed firms in Nigeria. This finding is the same for both the ROA and ROE. However, the findings indicate that board size, board financial expertise, and board audit committee attributes have a significant positive impact on the ROA and ROE of the sample firms after the moderation. Moreover, board composition has significant positive effect on financial performance of the sample listed firms in terms of ROA and ROE. The study concludes that the use of family ownership in the control of firms in Nigeria could improve performance by reducing the opportunistic actions managers as well as agency problems. The study recommends that publicly listed companies in Nigeria should allow significant family ownership of equities and participation in management.

Keywords: profitability, board characteristics, agency theory, stakeholders

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10371 On Driving Forces of Cultural Globalization and its Retroaction: Under the Guidance of Skopos Theory

Authors: Zhai Yujia

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None of the scholars and researchers has ever stepped into this field, though there are quite a few papers worked on various topics relevant to cultural and economic globalization separately. Economic globalization is earlier than cultural globalization. Since the invention of currency, people have had the sense of making money for the purpose of living, supporting their families, or other personal reasons. Their strong desire for earning a living is one of the incentives to propel the trade, tourism and other related economic activities that provide the service within the homeland at first and expand into the whole world later, as the global markets grow and mature. The need for operation impels international communication or interaction. To achieve this, it is vital to realize or recognize other cultures to some degree, concluding language, customs, social etiquette and history of different nations. All this drives the cultural globalization process. In contrast, it is clear that the development of cultural globalization does accelerate the process of economic globalization in return. Under the guidance of Skopos theory (first proposed by Hans Vermeer, and its core principle is that the translation process is determined by the purpose), this paper aims to demonstrate that cultural globalization is not a process in isolation by analyzing its driving forces and retroaction thoroughly with an approach of overview. It intertwines with economic globalization. The two push each other to proper gradually during their development, serving as the indispensable parts of the globalization process.

Keywords: cultural globalization, driving forces, retroaction, Skopos theory

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10370 From Shelf to Shell - The Corporate Form in the Era of Over-Regulation

Authors: Chrysthia Papacleovoulou

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The era of de-regulation, off-shore and tax haven jurisdictions, and shelf companies has come to an end. The usage of complex corporate structures involving trust instruments, special purpose vehicles, holding-subsidiaries in offshore haven jurisdictions, and taking advantage of tax treaties is soaring. States which raced to introduce corporate friendly legislation, tax incentives, and creative international trust law in order to attract greater FDI are now faced with regulatory challenges and are forced to revisit the corporate form and its tax treatment. The fiduciary services industry, which dominated over the last 3 decades, is now striving to keep up with the new regulatory framework as a result of a number of European and international legislative measures. This article considers the challenges to the company and the corporate form as a result of the legislative measures on tax planning and tax avoidance, CRS reporting, FATCA, CFC rules, OECD’s BEPS, the EU Commission's new transparency rules for intermediaries that extends to tax advisors, accountants, banks & lawyers who design and promote tax planning schemes for their clients, new EU rules to block artificial tax arrangements and new transparency requirements for financial accounts, tax rulings and multinationals activities (DAC 6), G20's decision for a global 15% minimum corporate tax and banking regulation. As a result, states are found in a race of over-regulation and compliance. These legislative measures constitute a global up-side down tax-harmonisation. Through the adoption of the OECD’s BEPS, states agreed to an international collaboration to end tax avoidance and reform international taxation rules. Whilst the idea was to ensure that multinationals would pay their fair share of tax everywhere they operate, an indirect result of the aforementioned regulatory measures was to attack private clients-individuals who -over the past 3 decades- used the international tax system and jurisdictions such as Marshal Islands, Cayman Islands, British Virgin Islands, Bermuda, Seychelles, St. Vincent, Jersey, Guernsey, Liechtenstein, Monaco, Cyprus, and Malta, to name but a few, to engage in legitimate tax planning and tax avoidance. Companies can no longer maintain bank accounts without satisfying the real substance test. States override the incorporation doctrine theory and apply a real seat or real substance test in taxing companies and their activities, targeting even the beneficial owners personally with tax liability. Tax authorities in civil law jurisdictions lift the corporate veil through the public registries of UBO Registries and Trust Registries. As a result, the corporate form and the doctrine of limited liability are challenged in their core. Lastly, this article identifies the development of new instruments, such as funds and private placement insurance policies, and the trend of digital nomad workers. The baffling question is whether industry and states can meet somewhere in the middle and exit this over-regulation frenzy.

Keywords: company, regulation, TAX, corporate structure, trust vehicles, real seat

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10369 Postcolonialism and Feminist Dialogics: Re-Imaging Cultural Exclusion in the Nigerian Feminist Fiction

Authors: Muhammad Dahiru

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A contestable polemic in postcolonialism is the Western Universalist conception of the people of a vast continent such as Africa as homogenous. Quite often, the postcolonial African woman is seen as an entity in western cultural and literary feminist theorisations. The debate between the so-called western feminist scholarship and the postcolonial/third world feminists that began in the late 1980s focuses on this universalisation of women’s concerns as monolithic. This article argues that the universalising assumption that all women share similar concerns in not only Africa as a continent but even in Nigeria as a country is misleading because of cultural differences. The article is a dialogic reading of Nigerian literature arguing that there is no culturally normative perspective on Nigerian feminist fiction because of the multifaceted and multicultural concerns of women writers from the different cultural regions in the country. The article concludes that this can better be read and appreciated through the lens of M. M. Bakhtin’s theory of dialogism.

Keywords: cultural exclusion, dialogics, Nigerian feminist fiction, postcolonialism

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10368 Community Participation of the Villagers: Corporate Social Responsibility Programme in Pantai Harapan Jaya Village, Bekasi Regency, West Java

Authors: Auliya Adzillatin Uzhma, Ismu Rini Dwi Ari, I. Nyoman Suluh Wijaya

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Corporate Social Responsibility (CSR) programme in Pantai Harapan Jaya village is cultivation of mangrove and fishery capital distribution, to achieve the goal the CSR programme needed participation from the society in it. Moeliono in Fahrudin (2011) mentioned that participation from society is based by intrinsic reason from inside people it self and extrinsic reason from the other who related to him or from connection with other people. The fundamental connection who caused more boundaries from action which the organization can do called the social structure. The purpose of this research is to know the form of public participation and the density of the villager and people who is participated in CSR programme. This research use Social Network Analysis method by knew the Rate of Participation and Density. The result of the research is people who is involved in the programme is lived in Dusun Pondok Dua and they work in fisheries field. Rate of Participation is 11,61 and that means people involved in 11 or 12 activites of CSR Programme. The rate of participation of CSR Programme is categorized as high rate participation. The density value from the participant is 0.516 it’s mean that 51.6% of the people that participated is involved in the same step of CSR programme.

Keywords: community participation, social network analysis, corporate social responsibility, urban and regional studies

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10367 The Effects of Governmental Regulation on Technological Innovation in Korean Firms

Authors: SeungKu Ahn, Sewon Lee

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This study examines the effects of regulatory policies on corporate R&D activities and innovation and suggests regulatory directions for the enhancement of corporate performance. This study employs a regression model with R&D activities as dependent variables and the regulatory index as an independent variable. The results of this study are as follows: The regulation is negatively associated with the input and output of R&D activities. The regulation encourages small and medium-sized firms to invest in R&D. The regulation has a positive effect on patent applications for small and medium-sized firms.

Keywords: governmental regulation, research and development performance, small and medium-sized firms, technological innovation

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10366 Decentralization and Participatory Approach in the Cultural Heritage Management in Local Thailand

Authors: Amorn Kritsanaphan

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This paper illustrates the decentralization of cultural heritage management in local Thailand, a place similar to other middle- income developing countries characterized by rapid tourism-industrialization, weakness formal state institutions and procedures, and intensity use of the cultural heritage resources. The author conducted field research in local Thailand, principally using qualitative primary data gathering. These were combined with records reviews and content analysis of documents. The author also attended local public meetings, and social activities, and interacted casually with local residents and governments. Cultural heritage management has been supposed to improve through multi-stakeholder participation and decentralization. However, processes and outcomes are far from being straightforward and depend on a variety of contingencies and contexts involved. Multi-stakeholder and participatory approach in decentralization of the cultural heritage management in Thailand have pushed to the forefront and sharpened a number of existing problems. However, under the decentralization, the most significant contribution has been in creating real political space where various local stakeholders have become active, respond and address their concerns in various ways vis-à-vis cultural heritage problems. Improving cultural heritage sustainability and viability of local livelihoods through decentralization and participatory approach is by no means certain. However, the shift instead creates spaces potent with possibilities for a meaningful and constructive engagement between and among local state and non-state actors that can lead to synergies and positive outcomes.

Keywords: decentralization, participatory approach, cultural heritage management, multi-stakeholder approach

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10365 An Integrated Approach to Cultural Heritage Management in the Indian Context

Authors: T. Lakshmi Priya

Abstract:

With the widening definition of heritage, the challenges of heritage management has become more complex . Today heritage not only includes significant monuments but comprises historic areas / sites, historic cities, cultural landscapes, and living heritage sites. There is a need for a comprehensive understanding of the values associated with these heritage resources, which will enable their protection and management. These diverse cultural resources are managed by multiple agencies having their own way of operating in the heritage sites. An Integrated approach to management of these cultural resources ensures its sustainability for the future generation. This paper outlines the importance of an integrated approach for the management and protection of complex heritage sites in India by examining four case studies. The methodology for this study is based on secondary research and primary surveys conducted during the preparation of the conservation management plansfor the various sites. The primary survey included basic documentation, inventorying, and community surveys. Red Fort located in the city of Delhi is one of the most significant forts built in 1639 by the Mughal Emperor Shahjahan. This fort is a national icon and stands testimony to the various historical events . It is on the ramparts of Red Fort that the national flag was unfurled on 15th August 1947, when India became independent, which continues even today. Management of this complex fort necessitated the need for an integrated approach, where in the needs of the official and non official stakeholders were addressed. The understanding of the inherent values and significance of this site was arrived through a systematic methodology of inventorying and mapping of information. Hampi, located in southern part of India, is a living heritage site inscribed in the World Heritage list in 1986. The site comprises of settlements, built heritage structures, traditional water systems, forest, agricultural fields and the remains of the metropolis of the 16th century Vijayanagar empire. As Hampi is a living heritage site having traditional systems of management and practices, the aim has been to include these practices in the current management so that there is continuity in belief, thought and practice. The existing national, regional and local planning instruments have been examined and the local concerns have been addressed.A comprehensive understanding of the site, achieved through an integrated model, is being translated to an action plan which safeguards the inherent values of the site. This paper also examines the case of the 20th century heritage building of National Archives of India, Delhi and protection of a 12th century Tomb of Sultan Ghari located in south Delhi. A comprehensive understanding of the site, lead to the delineation of the Archaeological Park of Sultan Ghari, in the current Master Plan for Delhi, for the protection of the tomb and the settlement around it. Through this study it is concluded that the approach of Integrated Conservation has enabled decision making that sustains the values of these complex heritage sites in Indian context.

Keywords: conservation, integrated, management, approach

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10364 Exploring Identity of Female British Pakistani Student with Shifting and Re-shifting of Cultures

Authors: Haleema Sadia

Abstract:

The study is aimed at exploring the identity construction of female British born Pakistani postgraduate student who shifted to Pakistan at the age of 12, stayed there for 8 years and re-shifted to UK for Higher Education. Research questions are: 1. What is the academic and socio-cultural background of the participant prior to joining the UoM as a postgrad student? 2. How the participant talk, see herself and act in relation to cultural and social norms and practices? Participant’ identity is explored through positioning theory of Holland et al. (1998), referring to the ways people understand and enact their social positions in the figured world. The research is a case study based on narrative interview of Shabana, a British-born Pakistani female postgraduate student, who has recently joined the university of Manchester. Shabana received her primary education in UK during the first twelve years of her life. She is the youngest among the three sisters, with only one brother younger to her. Her father, although not well educated is a successful entrepreneur, maintaining offices in UK and Pakistan. Her mother is a housewife with no formal education. Shabana’s elder sister got involved in a relationship with a Pakistani boy against cultural norms of arranged marriage. Resultantly the three sisters were shifted to Pakistan to be equated with socio-religious norms. Shabana termed her first year in Pakistan as disgusting and she hated her father for the decision. However after a year’s time and shifting from an orthodox city to the provincial capital Lahore, she developed liking for the Pakistani culture. She gradually developed a new socio-religious identity during her stay, which she expressed as a turning point in her life. After completing O level Shabana returned back to UK and joined the University of Hull as undergraduate Student. At Hull she remained isolated, missed the religious environment and relished the memories of Lahore. She would visit Pakistan almost three times a year. After obtaining her BSc degree from Hull she went back to Pakistan. Soon after she decided to improve her academic qualification. She came to UK to join her parents and got admission in the MSc chemistry program at UoM. Presently Shabana talks about the dominant role of male members in the family culture in decision-making. She strongly feels to struggle hard and attain equal status with males in education, employment, earning, authority and freedom. She sees herself in a position to share the authority with her (would be) husband in important family and other matters. Shabana has developed a new identity of a mix of both Pakistani and UK culture. She is appreciative of the socio-cultural values of UK while still regarding the cultural and religious values of Pakistan in high esteem.

Keywords: postgraduate students, identity construction, cultural shifts, female british pakistani student

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10363 Rediscovery of Important Elements Contributing to Cultural Interchange Values Made during Restoration of Khanpur Gate

Authors: Poonam A. Trambadia, Ashish V. Trambadia

Abstract:

The architecture of sultanate period of Ahmedabad had evolved just before the establishment of Mughal rule in North India. After shifting the capital of the kingdom from Patan to Ahmedabad, when the buildings and structures were being built, an interesting cultural blend happened in architecture. Many sultanate buildings in Ahmedabad historic city have resemblance with Patan including the names. Outer fortification walls and Gates were built during the rule of the third ruler in the late 15th century. All the gates had sandstone slabs supported by three arched entrance in sandstone with wooden shutter. A restoration project of Khanpur Gate was initiated in 2016. The paper identifies some evidences and some hidden layers of structures as important elements of cultural interchange while some were just forgotten in the process. The recycling of pre-existing elements of structures are examined and compared. There were layers uncovered that were hidden behind later repairs using traditional brick arch, which was taken out in the process. As the gate had partially collapsed, the restoration included piece by piece dismantling and restoring in the same sequence wherever required. The recycled materials found in the process were recorded and provided the basis for this study. The gate after this discovery sets a new example of fortification Gate built in Sultanate era. The comparison excludes Maratha and British Period Gates to avoid further confusion and focuses on 15th – 16th century sultanate architecture of Ahmedabad.

Keywords: Ahmedabad World Heritage, fortification, Indo-Islamic style, Sultanate architecture, cultural interchange

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10362 Mass Media "Al-Manar TV"

Authors: Ahmed Haddad

Abstract:

After having drawn the conclusion of this study’s finding. We discuss the potential contributions of a cultural studies perspective to media critique and literacy. In recent years, cultural studies has emerged as a set of approaches to the study of culture and society. the Birmingham group came to focus on the interplay of epresentations and ideologies of class, gender, race, ethnicity, and nationality in cultural texts, including media culture. They were among the first to study the effects of newspapers, radio, television, film, and other popular cultural forms on audiences. They also focused on how various audiences interpreted and used media culture differently, analyzing the factors that made different audiences respond in contrasting ways to various media texts. We are found that there is strong relation ship between Al-Mana TV. The religious power of hizbullah thinks to finational support of hizbuallah Al-Manar TV use as wean,we saw that the program broadcasted include hatred and againy the lexical choicing used by Al-Manar TV IS a concre of a such hostility against Israil – good example lesxical.

Keywords: cultural studies, newspapers, religious, lesxical, media texts

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10361 The Interface of Tradition and Modernity in Black South African Women's Experiences of Menstruation

Authors: Anita Padmanabhanunni, Labeeqah Jaffer

Abstract:

Menstruation signifies the transition to biological sexual maturity and culture-bound values influence its meaning and experience for women. In South Africa there is a paucity of research specific to the topic of menstruation. This study addresses this gap in the literature by exploring the experiences of menstruation among a group of women from the ama-Xhosa ethnic group, one of the largest ethnic groups in the country. Focus group and individual interviews were conducted with ama-Xhosa woman (n= 15). Data was analyzed using thematic analysis. The study found that traditional knowledge systems and cultural practices associated with menstruation including virginity testing and intonjane (female right of passage) still exist and impact on women’s subjective experiences. The study highlights the interface of tradition and modernity in the meanings ascribed to menstruation and women’s experiences of it.

Keywords: menstruation, cultural belief systems, South Africa, ama-Xhosa

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10360 Female Entrepreneurship and Cultural Influence in Emerging Economy: The Case of Bangladesh

Authors: Nawreen Sobhan, Abeer Hassan, Dina Nziku

Abstract:

There has been a dramatic rise in the percentage of female entrepreneurship in both developed and developing countries as it is now considering as an important source of economic growth. Therefore, there has been a growing research interest in female entrepreneurship as they represent an unrecognized engine for economic growth especially in transition economy. This study will determine the role of cultural influence on female entrepreneurship in the growth of economic development which will add new dimensions to the field of female entrepreneurial studies in informal sector of Bangladesh. A systematic literature review has been conducted on female entrepreneurship and cultural studies in both developed and developing country in this research study. There is lack of research on this field as most of the cultural studies on female entrepreneurship have been conducted globally and most of them are either comparative or based on single developed country. This study addresses this gap by using North’s institutional theory to investigate the influence of socio cultural factors on the development of businesses run by female entrepreneurs in Bangladesh. The study, therefore, has practical implications for policy makers and enhancing micro business performance by female entrepreneurs and contributes to the on-going theoretical understanding of cultural influence in female entrepreneurship in an Asian context.

Keywords: culture, socio cultural factors, female entrepreneurship, informal sectors, formal and informal institution and sustainable economic development

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10359 Employees’ Work Performance Quality Development for Organizational Competency

Authors: Pornpong Porpraphant

Abstract:

This paper aimed to demonstrate how work performance quality development activity carried out for employees in an organization could lead to the organizational success and competency as a whole. The case studies selected for this research were the Thai huge corporate including Siam Cement Group or SCG, PTT Public Company Limited, and Electricity Generating Authority of Thailand or EGAT. The in- depth interview was applied with the three main groups that included the facilitator group, the managerial group, and the operational officer group. The Plan- Do- Check- Act approach was also utilized as to build up a conceptual model in corporate management that fostered employees’ knowledge acquisition, resulting in an improved work performance.

Keywords: high performance organization, quality, work performance quality development

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