Search results for: director
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 96

Search results for: director

66 Re-Creating Women of the Past in Historical Series on Mexican Television: The Work of Patricia Arriaga Jordan

Authors: Maria De Los Angeles Rodriguez Cadena

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This paper discusses how the fictional versions of women of the past contribute to advance today’s ideas of social justice, personal freedom and emancipation as well as to highlight the creative challenge of constructing people and events on fictional narratives on television that incorporate multiple and simultaneous layers of meaning and complexity. This project builds on existing scholarship on audiovisual texts by exploring an influential but under-studied director. In two Mexican television series, Patricia Arriaga Jordan, an award-winning television producer, scriptwriter and director, constructs the life of two outstanding women that have played an influential role in national history and captured Mexican’s popular imagination for generations: Sor Juana Inés de la Cruz, and Malinche. Malinche (2018) tells the story of an extraordinary indigenous woman, Malintzin, during the Spanish Conquest (1511-1550) that is considered to have played a key role in the fall of the Aztec empire by acting as translator, negotiator and cultural mediator for the Spanish conquerors. Juana Ines (2016) portrays Sor Juana, a poet, essayist, playwright, theologian, philosopher, nun, of XVII century colonial Mexico, one of the brightest minds of her time, and now recognized as the first feminist of the Americas who wrote on the rights of women to an education, religious authority and feminist advocacy. Both series, as fictional narratives that recreate defining historical periods, specific events and relevant characters in the History of Mexico can be read as an example of what is called texts of cultural memory. A cultural memory text is a narrative that bonds the concepts of history, identity and belonging, and that is realized and disseminated through symbolic systems such as written documents, visual images, and dramatic representation. Cultural memory, through its narratives of historical fiction, emphasizes memory processes (historiography) and its implications and artifacts (cultural memory) mainly through the medial frameworks of remembering, which are the medial process by which memories (narratives, documents) participate in public knowledge and become collective memory. Historical fiction on television not only creates a portrayal of the past related to the real lives of protagonists, but it also significantly contributes to understand the past as an ever-evolving entity that highlights both, the necessary connection with the present as part of a developing sense of collective identity and belonging, as well as the relevance of the medium in which the past is represented and that ultimately supports the process of historical awareness. Through the emblematic recreation of national heroines and historical events in the unique context of historical drama on television, those texts constitute a venue where concepts of the past and the traditionally established ideas about history and heroines are highlighted, questioned and transformed.

Keywords: cultural memory, historical fiction, Mexico, television, women directors

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65 Gender Diversity on the Board and Asymmetry Information: An Empirical Analysis for Spanish Listed Firms

Authors: David Abad, M. Encarnación Lucas-Pérez, Antonio Minguez-Vera, José Yagüe

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We examine explicitly the relation between the gender diversity on corporate boards and the levels of information asymmetry in the stock market. Based on prior evidence that suggests that the presence of women on director boards increases the quantity and quality of public disclosure by firms, we expect firms with higher gender diversity on their boards to show lower levels of information asymmetry in the market. Using a Spanish sample for the period 2004-2009, proxies for information asymmetry estimated from high-frequency data, and a system GMM methodology, we find that the gender diversity on boards is negative associated with the level of information asymmetry in the stock market. Our findings support legislative changes implemented to increase the presence of women on boards in several European countries by providing evidence that gender diverse boards have beneficial effects on stock markets.

Keywords: corporate board, female directors, gender diversity, information asymmetry, market microstructure

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64 Initiative Programme to Reform Education in Thailand

Authors: Piyapat Chitpirom, Teerakiat Jareonsettasin, Chintida Vichitsophaphan

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The Foundation of Virtuous Youth was established and supported by the Crown Property Bureau, with the intention to instill goodness in Thai youth. The Centre for Educational Psychology is one of the three units under the foundation. We aim to develop programmes that can be used to improve the quality of education in schools. Translation of the King’s message in keeping with the modern research from various sources, our team create 6 programmes: (1) Teacher-Student Relationship (2) Growth Mindset (3) Socratic Teaching (4) Peer Tutoring (5) Parental Involvement (6) Inclusion. After nine months of implementing the programmes in the schools, we found that there were more cooperation between student-student, teacher-student, teacher-parent, and student-parent and the school regained trust from the community. Our ideas were accepted well by the government as our director was promoted to be the Vice Minister of Education in order to implement our programmes into national education system. We consider that the key of our success is that we do practical things. We are still continuing, improving, and learning from our work with hope that the quality of Thai education will improve in near future.

Keywords: education reform, educational psychology, effective teaching, teacher-student relationship

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63 Board of Directors Gender Diversity, Board Committees and Financial Performance: Evidence from Nigeria

Authors: Aliyu Aminu Baba, Yahaya Danjuma, Ahmad Sule Liman-Katagum

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This paper examines the effects of the board of directors’ diversity on firm performance. We investigate the relationship between the number of women directors on the board and important board committees and financial performance measured as return on assets. Our statistical analysis supports the theoretical position of the effect diversity on financial performance. These studies enhanced the previous studies on the board of director’s gender diversity, board committees, and its impacts on firm financial performance. The study uses data from eighteen (18) Nigerian commercial banks. The study finds that banks with a higher number of females directors on board and board committees have higher Earning per share(EPS)) and Return on Assets (ROA). It also finds that some banks did not even have a single female on its corporate board. Evidence imply that decisions concerning the appointment of women to corporate boards should be on criteria and financial performance. It is recommended that banks can enhance their financial performance by having more female directors on their corporate board.

Keywords: board of directors, gender diversity, board committees, financial performance

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62 Teacher Culture Inquiry of Classroom Observation at an Elementary School in Taiwan

Authors: Tsai-Hsiu Lin

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Three dimensions of teacher culture hinder educational improvement: individualism, conservatism and presentism. To promote the professional development of teachers, these three aspects in teacher culture should be eliminated. Classroom observation may be a useful method of eliminating individualism. The Ministry of Education in Taiwan has attempted to reduce the isolation of teachers to promote their professional growth. Because classroom observation discourse varies, teachers are generally unwilling to allow their teaching to be observed. However, classroom observations take place in the country in the form of school evaluations. The main purpose of this study was to explore the differences in teachers’ conservatism, individualism and presentism after classroom observations had been conducted at an elementary school in Taiwan. The research method was a qualitative case study involving interviews with the school principal, the director of academic affairs, and two classroom teachers. The following conclusions were drawn: (1) Educators in different positions viewed classroom observations differently; (2) The classroom teachers did not highly value classroom observation; (3) There was little change in the teachers’ conservatism, individualism and presentism after classroom observation.

Keywords: classroom observation, Lortie’s Trinity, teacher culture, teacher professional development

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61 Special Plea That The Prosecutor Does Not Have Title To Prosecute

Authors: Wium de Villiers

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Section 106(1)(h) of the South African Criminal Procedure Act 51 of 1977 provides that an accused may enter a special plea that the prosecutor does not have title to prosecute. In a seminal matter (S v Mousa 2021 2 SACR 378 (GJ)) regarding section 106(1)(h), certain interesting legal aspects emerged. The first aspect concerned the meaning of the term “prosecutor”. More specifically, the question arose whether the term included a prosecutor who was previously involved with the matter, as well as the relevant Deputy Director of Public Prosecutions (DDPP) who instituted the prosecution and oversaw the prosecution on behalf of the state. The meaning of the term “title”, and with regard to the conduct of the “prosecutor”, the term “abuse of process,” were also raised and decided. In the paper, the facts, and the arguments in, and the decisions of the court, are discussed critically. The author argue that the intended objection in section 106(1)(h) is not to cure the abuse inflicted by a previous prosecutor or by the DDPP. I point out that the term “title” includes a lack of authority, non-compliance with jurisdictional requirements or absence of locus standi. I also point out that an abuse of process takes place if the process is used for an improper, ulterior or collateral purpose. I also argue that the accused should, instead of relying on section 106(1)(h), have relied on the prior agreement and applied for a permanent stay of prosecution.

Keywords: special plea, prosecutor, title, abuse of process

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60 Corporate Governance Attributes and Financial Performance in Malaysian Listed Companies

Authors: Idris Adamu Alhaji, Wan Fauziahbt Wan Yusoff

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This study was conducted to identify the relationship between Corporate Governance attributes and Firm Performance, various studies, had been carried out mostly in developed countries, in order to identify the relationship between corporate governance attributes and firm performance. Since, the value creation of corporate governance can be measured through the firm performance, corporate governance act as a mechanism to align management's goals with the stakeholders especially to increase firm performance. Despite extensive study of corporate governance there is still an inconsistence relationship between corporate governance attributes and firm performance. Therefore, the aim of this paper is to identify the relationship between corporate governance attributes and firm performance. Five corporate governance element were used as independent variables which include: Independent director, board size, audit committee, leadership structure and board meeting. Meanwhile, the dependent variables are two firm performance measurements; return on equity (ROE) and earning per share (EPS). This study uses quantitative approaches whereby data were gathered from secondary source data were collected from Annual Reports of the companies, online journals etc. This study revealed that, there is a significant relationship between corporate governance attributes and firm performance. Therefore, the results show that good corporate governance practice influence firm performance. Finally, it's hoped that this study provides current corporate governance scenario in Malaysia that can be used to enhance the development of corporate governance of the country.

Keywords: corporate governance, return on equity, earning per share, financial performance

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59 The Art of Looking (Back): The Female Gaze in Portrait de la Jeune Fille en Feu and Little Women

Authors: Louisa Browne Kirk

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In recent press interviews to promote Portrait de la jeune fille en feu (2019, translated to Portrait of a Lady on Fire in English), director and screenwriter Céline Sciamma and actors Adèle Haenel and Noémie Merlant repeatedly state that they understand the film as (if not uniquely, then unusually) produced via and supportive of ‘the female gaze’. Such a way of seeing stands in opposition to ‘the male gaze’, first theorised by Laura Mulvey as the way in which the female figure is a bearer, not maker, of meaning, a silent signifier through and against whom the male creator/viewer produces his fantasies and obsessions. What, then, is the female gaze? How does a woman produce meaning in and through film? Portrait de la jeune fille en feu and another very recent film, Little Women (2019, directed by Greta Gerwig), are unlikely companion films that understand the female gaze to be the act of one woman looking at another woman, a looking that is mediated through the production of art. In Sciamma’s film this looking is sexual and mediated through painting and in Gerwig’s film looking is familial and mediated through writing. In the schema of these films, art, love, looking and meaning are produced through collaboration. The painted and the painter, the written and the writer, are no longer rendered as subject and object but as dual creators, both always seeing and seen. The gaze of the cinematic woman, mediated through shared artistic practice, is ‘the desire-that-gives’.

Keywords: female gaze, Gerwig, Sciamma, shared artistic practice

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58 Community-based Mapping as a Planning Tool; Examples from Pakistan

Authors: Noman Ahmed, Fariha Tahseen

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Since several decades, unplanned urbanization and rapid growth of informal settlements have evolved and increased in size and number. Large cities such as Karachi have been impacted with sprawl and rising share of unplanned settlements where poor communities reside. Threats of eviction, deteriorating law and order situation, lack of essential amenities and infrastructure, extortion and bullying from local and non-local musclemen and feeble response of government agencies towards their development needs are some predicaments. Non-governmental organizations (NGOs) have caused important interventions in such locations. Appraisal of the community-based mapping as a tool in supporting the development work in less privileged areas in Karachi has been the objective of this research. The Orangi Pilot Project (OPP), under the leadership of its slain director Perween Rahman had a significant role to play in developing and extending this approach in low income locations in Karachi and beyond. The paper investigates the application of mapping in the process of peri urban land invasion causing rapid transformation of traditional settlements in Karachi. Mixed methodology components comprising literature review, archival research, and unstructured interviews with key informants and case studies have been used.

Keywords: squatters (katchi abadis), land grabbing, community empowerment, housing rights, mapping, infrastructure development

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57 Hausa Home Videos: A Template for Global Peace

Authors: Ibrahim Uba Yusuf

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Conflict is a subject or, better put, theme that primarily dominates Hausa home videos. Conflict in Hausa home videos is one of the sources of attraction to viewers, but do such films achieve anything? The Hausa home video industry in Northern Nigeria, popularly called Kannywood has been making attempts by producing cultural products for consumption within and outside the country. The ability of the industry to connect issues of concern within the region is an effort to reckon with. This paper, therefore, examines how Hausa home videos on peacebuilding can serve as a template for peacebuilding. This is coming at a time when global attention to peacebuilding is increasing. The inclusion of peacebuilding as SDG Goal suggests the need for utilizing other approaches that can enhance peace in risk societies like Nigeria. The paper based its arguments using the key proponents of the auteur theory—the director’s bias, thoughts, and sense of reasoning shape the issues emphasized in the home videos. The paper argues that Hausa home video industry is one medium amongst the many producing discourse about peacebuilding, conflict, and justice, social cohesion, education, and understanding, as well as raising social consciousness on issues of public concern. It is the conclusion of the paper that Hausa home videos produced on sustaining peacebuilding in Northern Nigeria are cultural products that have become lenses to understanding the interplay between representations or portrayal of conflict and peaceful resolutions of the conflicting issues.

Keywords: hausa home videos, peacebuilding, conflict, northern Nigeria

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56 A Collaborative Action Research on the Teaching of Music Learning Center in Taiwan's Preschool

Authors: Mei-Ying Liao, Lee-Ching Wei, Jung-Hsiang Tseng

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The main purpose of this study was to explore the process of planning and execution of the music learning center in preschool. This study was conducted through a collaborative action research method. The research members included a university music professor, a teaching guide, a preschool director, and a preschool teacher, leading a class of 5-6-year-old children to participate in this study. Five teaching cycles were performed with a subject of bird. In the whole process that lasted three months, the research members would maintain the conversation, reflection, and revision repeatedly. A triangular validated method was used to collect data, including archives, interviews, seminars, observations, journals, and learning evaluations to improve research on the validity and reliability. It was found that a successful music learning center required comprehensive planning and execution. It is also important to develop good listening, singing, respect, and homing habits at the beginning of running the music learning center. By timely providing diverse musical instruments, learning materials, and activities according to the teaching goals, children’s desire to learning was highly stimulated. Besides, peer interactions improved their ensemble and problem-solving abilities. The collaborative action research enhanced the preschool teacher’s confidence and promoted professional growth of the research members.

Keywords: collaborative action research, case study, music learning center, music development

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55 Abusing Business Rescue Proceedings by a Director and Its Impact on the Ethics of Good Corporate Governance

Authors: Simphiwe Phungula

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In the past few years, the impact of Covid 19 in South Africa has given rise to the need for business rescue proceedings where businesses are financially distressed. Even more, the looting unrest and floods in certain parts of South Africa have also played an impact on businesses’ financial stress. To help financially distressed companies in South Africa, the Companies Act (“the Act”) has introduced a business rescue procedure aimed at helping those ailing companies. This mechanism is aimed at rehabilitating financially distressed companies so that they become solvent again and if it is not possible, results in a better return for the company’s creditors or shareholders than would result from the immediate liquidation of the company. Unfortunately, since the introduction of business rescue, evidence has shown that sometimes companies resort to business rescue proceedings to seek refuge from creditors even if the facts do not justify that the company should commence business rescue. In most cases, the abuse of business rescue is done by directors who pass a resolution that the company should embark on business rescue even if evidence shows that the company should not commence the proceedings. This is done notwithstanding the principles of King Code IV which requires ethics and good governance on the part of directors. This paper demonstrates how the abuse of business rescue can impact the principles of good governance and ethics of King Code IV. It argues that directors should rethink their corporate practices, and ethical standards when passing a resolution to commence business rescue proceedings.

Keywords: business rescue, king code, corporate governance, ethics

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54 An Attempt to Explore Occupational Stressors among West Bengal Police Officials

Authors: Malini Nandi Majumdar, Avijan Dutta

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The West Police (WBP) is restructured under provisions of the Police Act 1861 during the period of British domination. It is one of the two police forces of the Indian state of west Bengal and is headed by an officer designated as Director General of Police (DG) who directly reports to the State Government. It covers a jurisdiction with eighteen revenue districts of the state and a District Superintendent of Police (SP) controls each district. The purpose of this empirical study is to explore the causes and factors of occupational stress in West Bengal Police officers so that the incumbents can perform their assigned tasks more diligently and the society could be free from evils and devils at a large. Using a self-developed close ended questionnaire that covers 20 critical job-related stressors, the study captures 310 respondents across the organizational hierarchy ranging from Sub Inspectors to the Superintendant of police and covers 5 districts and one commision rate under the jurisdiction of West Bengal Police. The present research has successfully indicated four major occupational stressors such as Organizational Stressors, Hierarchical Stressors, Situational Stressors and Environmental Stressors with 64% of the variance. Further we have employed CFA to determine the goodness of fit indices in terms of i) Absolute Fit Measures like CMIN, FMIN, RMSEA, ECVI ii) Incremental Fit Measures like TLI, NFI, AGFI, CFI(Byne, 2010) demonstrate that value of the measure has passed the requirement criteria and thus fit the model. The major stressors of West Bengal Police have been explored and the ways to deal with these inevitable stressors have been suggested.

Keywords: organizational stressors, hierarchical stressors, situational stressors, environmental stressors

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53 Design and Optimization of a Mini High Altitude Long Endurance (HALE) Multi-Role Unmanned Aerial Vehicle

Authors: Vishaal Subramanian, Annuatha Vinod Kumar, Santosh Kumar Budankayala, M. Senthil Kumar

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This paper discusses the aerodynamic and structural design, simulation and optimization of a mini-High Altitude Long Endurance (HALE) UAV. The applications of this mini HALE UAV vary from aerial topological surveys, quick first aid supply, emergency medical blood transport, search and relief activates to border patrol, surveillance and estimation of forest fire progression. Although classified as a mini UAV according to UVS International, our design is an amalgamation of the features of ‘mini’ and ‘HALE’ categories, combining the light weight of the ‘mini’ and the high altitude ceiling and endurance of the HALE. Designed with the idea of implementation in India, it is in strict compliance with the UAS rules proposed by the office of the Director General of Civil Aviation. The plane can be completely automated or have partial override control and is equipped with an Infra-Red camera and a multi coloured camera with on-board storage or live telemetry, GPS system with Geo Fencing and fail safe measures. An additional of 1.5 kg payload can be attached to three major hard points on the aircraft and can comprise of delicate equipment or releasable payloads. The paper details the design, optimization process and the simulations performed using various software such as Design Foil, XFLR5, Solidworks and Ansys.

Keywords: aircraft, endurance, HALE, high altitude, long range, UAV, unmanned aerial vehicle

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52 Hindi Cinema in a Post-Colonial India: A Study on Guru Dutt's Self-Expression in 'Pyasa'

Authors: Mrunmayee Das

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This study aims to explore the film 'Pyasa' directed by actor-director Guru Dutt, filmed during the 1950’s golden age of Hindi cinema. 'Pyasa' was filmed after a decade of India being a new nation and narrates the world-view of a poet dressed in western ideals, tasting modernity, uprooted from his familial and social moorings causing friction of being between survival and self- expression. The research is based on literature review to study the attitudes, particularly the post-colonial, informing the film. In terms of the structure, the relational study of the film and the historical background of that time came first. Further explorations deal with the use of image making, dialogue, and poetry in the form of songs facilitating the central theme of the human plight of poverty, not of material but of thought. The literature review establishes Dutt’s style of expressing melodic melodrama through a dance between light and shadow majorly in the form of song sequences signifying the greys of the society. It was found in this research that melodrama is created by the changing contrasts and use of close-ups. The song sequences convey the tensions of being a contemporary liberal educated youth and having to deal with the societal-ills of this world, which highlights the theme of compulsion towards self-destruction. It is concluded that Dutt’s 'Pyasa' is a autobiographical commentary on the state of a nation doing away with a borrowed identity and refashioning its own.

Keywords: cinema, Guru Dutt, post-colonial India, self-expression

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51 Twitter Ego Networks and the Capital Markets: A Social Network Analysis Perspective of Market Reactions to Earnings Announcement Events

Authors: Gregory D. Saxton

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Networks are everywhere: lunch ties among co-workers, golfing partnerships among employees, interlocking board-of-director connections, Facebook friendship ties, etc. Each network varies in terms of its structure -its size, how inter-connected network members are, and the prevalence of sub-groups and cliques. At the same time, within any given network, some network members will have a more important, more central position on account of their greater number of connections or their capacity as “bridges” connecting members of different network cliques. The logic of network structure and position is at the heart of what is known as social network analysis, and this paper applies this logic to the study of the stock market. Using an array of data analytics and machine learning tools, this study will examine 17 million Twitter messages discussing the stocks of the firms in the S&P 1,500 index in 2018. Each of these 1,500 stocks has a distinct Twitter discussion network that varies in terms of core network characteristics such as size, density, influence, norms and values, level of activity, and embedded resources. The study’s core proposition is that the ultimate effect of any market-relevant information is contingent on the characteristics of the network through which it flows. To test this proposition, this study operationalizes each of the core network characteristics and examines their influence on market reactions to 2018 quarterly earnings announcement events.

Keywords: data analytics, investor-to-investor communication, social network analysis, Twitter

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50 Back to Basics: Redefining Quality Measurement for Hybrid Software Development Organizations

Authors: Satya Pradhan, Venky Nanniyur

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As the software industry transitions from a license-based model to a subscription-based Software-as-a-Service (SaaS) model, many software development groups are using a hybrid development model that incorporates Agile and Waterfall methodologies in different parts of the organization. The traditional metrics used for measuring software quality in Waterfall or Agile paradigms do not apply to this new hybrid methodology. In addition, to respond to higher quality demands from customers and to gain a competitive advantage in the market, many companies are starting to prioritize quality as a strategic differentiator. As a result, quality metrics are included in the decision-making activities all the way up to the executive level, including board of director reviews. This paper presents key challenges associated with measuring software quality in organizations using the hybrid development model. We introduce a framework called Prevention-Inspection-Evaluation-Removal (PIER) to provide a comprehensive metric definition for hybrid organizations. The framework includes quality measurements, quality enforcement, and quality decision points at different organizational levels and project milestones. The metrics framework defined in this paper is being used for all Cisco systems products used in customer premises. We present several field metrics for one product portfolio (enterprise networking) to show the effectiveness of the proposed measurement system. As the results show, this metrics framework has significantly improved in-process defect management as well as field quality.

Keywords: quality management system, quality metrics framework, quality metrics, agile, waterfall, hybrid development system

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49 Supply Chain Logistics Integration in Bahrain's Construction Industry

Authors: Randolf Von N. Salindo

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The study was conducted to measure the logistics integration capabilities of selected companies in the Bahrain construction industry using the Supply Chain 2000 framework; and, determine the extent and direction of influence of these logistics capabilities and integration competencies on the supply chain performance of the firm. A total of 50 executive respondents (from supervisor to managing director level) from 22 construction and construction supplier firms participated in the study from September to November 2014. The results reveal that respondent Bahraini construction firms have significantly lower levels of logistics capabilities, but higher levels of logistics integration competencies compared to international benchmarks. Using stepwise multiple regression analysis, eight logistics capabilities of Bahraini constructions firms were identified to be positively associated with firm performance; with comprehensive metrics as the most positively dominant influential logistics capability. Activity based and total cost methodology is found to be the most negatively dominant influential logistics capability. In terms of logistics integration competencies, the study revealed that that customer integration, internal integration, and, measurement integration are negatively associated with firm performance. There was no logistics integration competency found to be positively associated with the supply chain performance among the companies who participated in the study. The research reveals that there are areas for improvement in supply chain capabilities and logistics integration competencies of the construction firms in the Kingdom of Bahrain to improve their supply chain performance to a global level.

Keywords: comprehensive metrics, customer integration, logistics integration capabilities, logistics integration competencies

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48 Co-Creating Value between Public Financial Management Institutions: An Integrated Approach towards Financial Sustainability

Authors: Pascal Horni, Sandro Fuchs

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In presence of increasing deficits and public debt among OECD countries, the debate on fiscal disciple and mechanisms to constrain public spending policy heated up and gave rise to the institutionalization of fiscal rules. Considering the notions from political economy literature and the therein advocated axiom of maximization of votes, introduction of institutional mechanisms and rules to govern public spending is likely to be coined by electoral motives. While there exists a series of research concerned with the rise of creative accounting in the presence fiscal rules, implementation of accrual government accounting and its impact on the biting of fiscal rules has to authors’ best knowledge never been explored. This paper serves the illumination of the connection between debt break mechanisms and the adoption of accrual public sector accounting standards such as the IPSAS in the interface of political economy in the Swiss context. By explicitly considering the technical accounting dimension, this paper develops an integrated conceptual view on well-established Public Financial Management (PFM) institutions and elaborates how their interdependencies can co-create value with regard to the contemporary challenge of fiscal sustainability. Derivation of this integrated view follows an explorative approach, taking into account expert interviews with director level staff from cantonal finance administrations and policy documents, as well as literature from both research areas – public sector accounting and political economy.

Keywords: accounting, fiscal rules, International Public Sector Accounting Standards (IPSAS), public financial management

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47 From Bureaucracy to Organizational Learning Model: An Organizational Change Process Study

Authors: Vania Helena Tonussi Vidal, Ester Eliane Jeunon

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This article aims to analyze the change processes of management related bureaucracy and learning organization model. The theoretical framework was based on Beer and Nohria (2001) model, identified as E and O Theory. Based on this theory the empirical research was conducted in connection with six key dimensions: goal, leadership, focus, process, reward systems and consulting. We used a case study of an educational Institution located in Barbacena, Minas Gerais. This traditional center of technical knowledge for long time adopted the bureaucratic way of management. After many changes in a business model, as the creation of graduate and undergraduate courses they decided to make a deep change in management model that is our research focus. The data were collected through semi-structured interviews with director, managers and courses supervisors. The analysis were processed by the procedures of Collective Subject Discourse (CSD) method, develop by Lefèvre & Lefèvre (2000), Results showed the incremental growing of management model toward a learning organization. Many impacts could be seeing. As negative factors we have: people resistance; poor information about the planning and implementation process; old politics inside the new model and so on. Positive impacts are: new procedures in human resources, mainly related to manager skills and empowerment; structure downsizing, open discussions channel; integrated information system. The process is still under construction and now great stimulus is done to managers and employee commitment in the process.

Keywords: bureaucracy, organizational learning, organizational change, E and O theory

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46 A Review of Critical Factors in Budgetary Financing of Public Infrastructure in Nigeria

Authors: Akintayo Opawole, Godwin O. Jagboro

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Research efforts on infrastructure development in Nigeria had not provided adequate assessment of issues essential for policy response by the government to address infrastructure deficiency. One major gap existing in previous studies is the assessment of challenges facing the budgetary financing model. Based on a case study of Osun State in Southwestern Nigeria, factors affecting budgetary financing of public infrastructure were identified from literature and brainstorming. Respondents were: 6 architects, 4 quantity surveyors, 6 town planners, 5 estate surveyors, 4 builders, 21 engineers and 26 economists/accountants ranging from principal to director who have been involved in policy making process with respect to infrastructure development in the public service of Osun state. The identified variables were subjected to factor analysis. The Kaiser-Meyer-Olkin measure of sampling adequacy tests carried out (KMO, 0.785) showed that the data collected were adequate for the analysis and the Bartlett’s test of sphericity (0.000) showed the data upon which the analysis was carried out was reliable. Results showed that factors such as poor collaboration between the state and local government establishments, absence of credible database system and inadequate funding of maintenance were the most significant to infrastructure development in the State. Policy responses to address challenges of infrastructure development in the state were identified to focus on creation of legal framework for liberation policy, enforcement of ‘due process’ in the procurement and establishment of monitoring system for project delivery.

Keywords: development, infrastructure, financing, procurement

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45 Corporate Governance and Audit Report Lag: The Case of Tunisian Listed Companies

Authors: Lajmi Azhaar, Yab Mdallelah

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This study examines the Tunisian market in which recent events, notably financial scandals, provide an appropriate framework for studying the impact of corporate governance on the audit report lag. Moreover, very little research has been done to examine this relationship in this context. The objective of this work is, therefore, to understand the factors influencing audit report lag, drawing primarily on agency theory (Jensen and Meckling, 1976), which shows that the characteristics of the board of directors have an impact on the report lag (independence, diligence, and size). In addition, the characteristics of the committee also have an impact on the audit report lag (size, independence, diligence, and expertise). Therefore, our research provides empirical evidence on the impact of governance mechanisms attributes on audit report lag. Using a sample of forty-seven (47) Tunisian companies listed on the Tunis Stock Exchange (BVMT) during the period from 2014 to 2019, and basing on the GMM method of the dynamic panel, multivariate analysis shows that most corporate governance attributes have a significant effect on audit report lag. Specifically, the audit committee diligence and the audit committee expertise have a significant and positive effect on audit report lag. But the diligence of the board has a significant and negative effect on audit report lag. However, this study finds no evidence that the audit committee independence, the size, independence, and diligence of the director’s board are associated with the audit report lag. In addition, the results of this study also show that there is a significant effect of some control variables. Finally, we are contributing to this study by using the GMM method of the dynamic panel. We are also using an emerging context that is very poorly developed and exploited by previous studies.

Keywords: governance mechanisms, audit committee, board of directors, audit report lag

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44 The Effect of Corporate Governance on Financial Stability and Solvency Margin for Insurance Companies in Jordan

Authors: Ghadeer A.Al-Jabaree, Husam Aldeen Al-Khadash, M. Nassar

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This study aimed at investigating the effect of well-designed corporate governance system on the financial stability of insurance companies listed in ASE. Further, this study provides a comprehensive model for evaluating and analyzing insurance companies' financial position and prospective for comparing the degree of corporate governance application provisions among Jordanian insurance companies. In order to achieve the goals of the study, a whole population that consist of (27) listed insurance companies was introduced through the variables of (board of director, audit committee, internal and external auditor, board and management ownership and block holder's identities). Statistical methods were used with alternative techniques by (SPSS); where descriptive statistical techniques such as means, standard deviations were used to describe the variables, while (F) test and ANOVA analysis of variance were used to test the hypotheses of the study. The study revealed the existence of significant effect of corporate governance variables except local companies that are not listed in ASE on financial stability within control variables especially debt ratio (leverage),where it's also showed that concentration in motor third party doesn't have significant effect on insurance companies' financial stability during study period. Moreover, the study concludes that Global financial crisis affect the investment side of insurance companies with insignificant effect on the technical side. Finally, some recommendations were presented such as enhancing the laws and regulation that help the appropriate application of corporate governance, and work on activating the transparency in the disclosures of the financial statements and focusing on supporting the technical provisions for the companies, rather than focusing only on profit side.

Keywords: corporate governance, financial stability and solvency margin, insurance companies, Jordan

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43 Developments in corporate governance and economic growth in Sub Saharan Africa

Authors: Martha Matashu

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This study examined corporate governance and economic growth trends in Sub Saharan African (SSA) countries. The need for corporate governance arise from the fact that the day to day running of the business is done by management who in accordance with the neoclassical theory and agency theory have inborn tendencies to use the resources of the company to their advantage. This prevails against a background where the endogenous economic growth theory hold the assumption that economic growth is an outcome of the overall performance of all companies within an economy. This suggest that corporate governance at firm level determine economic growth through its impact on the overall performance. Nevertheless, insight into literature suggest that efforts to promote corporate governance in countries across SSA since the 1980s to date have not yet yielded desired outcomes. The board responsibilities, shareholder rights, disclosure and transparency, protection of minority shareholder, and liability of directors were thus used as proxies of corporate governance because these are believed to be mechanisms that are believed to enhance company performance their effect on enhancing accountability and transparency. Using panel data techniques, corporate governance and economic growth data for 29 SSA countries from the period of 2008 to 2019 was analysed. The findings revealed declining economic growth trend despite an increase in corporate governance aspects such as director liability, shareholders’ rights, and protection of minority shareholder in SSA countries. These findings are in contradiction to the popularly held theoretical principles of economic growth and corporate governance. The study reached the conclusion thata nonlinearrelationship exists between corporate governance and economic growth within the selectedSSA countries during the period under investigation. This study thus recommends that measures should be taken to create conditions for corporate governance that would bolster significant positive contributions to economic growth in the region.

Keywords: corporate governance, economic growth, sub saharan Africa, agency theory, endogenous theory

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42 Analysis of Career Support Programs for Olympic Athletes in Japan with Fifteen Conceptual Categories

Authors: Miyako Oulevey, Kaori Tsutsui, David Lavallee, Naohiko Kohtake

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The Japan Sports Agency has made efforts to unify several career support programs for Olympic athletes prior to the 2020 Tokyo Olympics. One of the programs, the Japan Olympic Committee Career Academy (JCA) was established in 2008 for Olympic athletes at their retirement. Research focusing on the service content of sport career support programs can help athletes experience a more positive transition. This study was designed to investigate the service content of the JCA program in relation to athletes’ career transition needs, including any differences of the reasons for retirement between Summer/Winter and Male/Female Olympic athletes, and to suggest the directions of how to unify the career support programs in Japan after hosting the Olympic Games using sport career transition models. Semi-structured interviews were conducted and analyzed the JCA director who started and managed the program since its inception, and a total of 15 conceptual categories were generated by the analysis. Four conceptual categories were in the result of “JCA situation”, 4 conceptual categories were in the result of “Athletes using JCA”, and 7 conceptual categories were in the result of “JCA current difficulties”. Through the analysis it was revealed that: the JCA had occupational supports for both current and retired Olympic athletes; other supports such as psychological support were unclear due to the lack of psychological professionals in JCA and the difficulties collaborating with other sports organizations; and there are differences in tendencies of visiting JCA, financial situations, and career choices depending on Summer/Winter and Male/Female athletes.

Keywords: career support programs, causes of career termination, Olympic athlete, Olympic committee

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41 Field Theories in Chiral Liquid Crystals: A Theory for Helicoids and Skyrmions

Authors: G. De Matteis, L. Martina, V. Turco

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The work is focused on determining and comparing special nonlinear static configurations in cholesteric liquid crystals (CLCs), confined between two parallel plates and in the presence of an external static electric/magnetic field. The solutions are stabilised by topological and non-topological conservation laws since they are described in terms of integrable or partially integrable nonlinear boundary value problems. In cholesteric liquid crystals which are subject to geometric frustration; anchoring conditions at boundaries, i.e., homeotropic conditions, are incompatible with the cholesteric twist. This aspect turns out to be essential in the admissible classes of solutions, allowing also for disclination type singularities. Within the framework of Frank-Oseen theory, we study the static configurations for CLCs. First, we find numerical solutions for isolated axisymmetric states in confined CLCs with weak homeotropic anchoring at the boundaries. These solutions describe 3-dimensional modulations, namely spherulites or cholesteric bubbles, actually observed in these systems, of standard baby skyrmions. Relations with well-known nonlinear integrable systems are found and are used to explore the asymptotic behavior of the solutions. Then we turn our attention to extended periodic static configurations called Helicoids or cholesteric fingers, described by an elliptic sine-Gordon model with appropriate boundary conditions, showing how their period and energies are determined by both the thickness of the cell and the intensity of the external electric/magnetic field. We explicitly show that helicoids with π or 2π of rotations of the molecular director are different in many aspects and are not simply algebraically related. The behaviour of the solutions, their energy and the properties of the associated disclinations are discussed in detail, both analytically and numerically.

Keywords: cholesteric liquid crystals, geometric frustration, helicoids, skyrmions

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40 The Influence of Market Attractiveness and Core Competence on Value Creation Strategy and Competitive Advantage and Its Implication on Business Performance

Authors: Firsan Nova

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The average Indonesian watches 5.5 hours of TV a day. With a population of 242 million people and a Free-to-Air (FTA) TV penetration rate of 56%, that equates to 745 million hours of television watched each day. With such potential, it is no wonder that many companies are now attempting to get into the Pay TV market. Research firm Media Partner Asia has forecast in its study that the number of Indonesian pay-television subscribers will climb from 2.4 million in 2012 to 8.7 million by 2020, with penetration scaling up from 7 percent to 21 percent. Key drivers of market growth, the study says, include macro trends built around higher disposable income and a rising middle class, with leading players continuing to invest significantly in sales, distribution and content. New entrants, in the meantime, will boost overall prospects. This study aims to examine and analyze the effect of Market Attractiveness and the Core Competence on Value Creation and Competitive Advantage and its impact to Business Performance in the pay TV industry in Indonesia. The study using strategic management science approach with the census method in which all members of the population are as sample. Verification method is used to examine the relationship between variables. The unit of analysis in this research is all Indonesian Pay TV business units totaling 19 business units. The unit of observation is the director and managers of each business unit. Hypothesis testing is performed by using statistical Partial Least Square (PLS). The conclusion of the study shows that the market attractiveness affects business performance through value creation and competitive advantage. The appropriate value creation comes from the company ability to optimize its core competence and exploit market attractiveness. Value creation affects competitive advantage. The competitive advantage can be determined based on the company's ability to create value for customers and the competitive advantage has an impact on business performance.

Keywords: market attractiveness, core competence, value creation, competitive advantage, business performance

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39 Integrating Human Rights into Countering Violent Extremism: A Comparative Analysis of Women Without Borders and Hedayah Initiatives

Authors: Portia Muehlbauer

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This paper examines the evolving landscape of preventing and countering violent extremism (PCVE) by delving into the growing importance of integrating human rights principles into violence prevention strategies on the local, community level. This study sheds light on the underlying theoretical frameworks of violent extremism and the influence of gender while investigating the intersection between human rights preservation and violent extremism prevention. To gain practical insight, the research focuses on two prominent international non-governmental organizations, Women without Borders (WwB) and Hedayah, and their distinct PCVE initiatives. WwB adopts a gender-sensitive approach, implementing parental education programs that empower mothers in at-risk communities to prevent the spread of violent extremism. In contrast, Hedayah takes an indirect route, employing capacity building programs that enhance the capabilities of educators, social workers, and psychologists in early intervention, rehabilitation and reintegration efforts. Qualitative data for this comparative analysis was collected through an extensive four-month internship at WwB during the fall of 2020, a three-month internship at Hedayah in the spring of 2021, a thought-provoking semi-structured interview with the executive director of WwB, personal field notes, and a comprehensive discourse analysis of the prevailing literature on human rights considerations in PCVE practices. This study examines the merits and challenges of integrating human rights into PCVE programming through the lens of both organizations, WwB and Hedayah. The findings of this study will inform policymakers, practitioners, and researchers on the intricate relationship between human rights protection and effective PCVE strategies.

Keywords: preventing and countering violent extremism, human rights, counterterrorism, peacebuilding, capacity building programs, gender studies

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38 Accountability Mechanisms of Leaders and Its Impact on Performance and Value Creation: Comparative Analysis (France, Germany, United Kingdom)

Authors: Bahram Soltani, Louai Ghazieh

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The responsibility has a big importance further to the financial crisis and the various pressures, which companies face their duties. The main objective of this study is to explain the variation of mechanisms of the responsibility of the manager in the company among the advanced capitalist economies. Then we study the impact of these mechanisms on the performance and the value creation in European companies. To reach our goal, we established a final sample composed on average of 284 French, British and German companies quoted in stock exchanges with 2272 annual reports examined during the period from 2005 to 2012. We examined at first the link of causalities between the determining-mechanisms bound to the company such as the characteristics of the board of directors, the composition of the shareholding and the ethics of the company on one side and the profitability of the company on the other side. The results show that the smooth running of the board of directors and its specialist committees are very important determinants of the responsibility of the managers who impact positively the performance and the value creation in the company. Furthermore, our results confirm that the presence of a solid ethical environment within the company will be effective to increase the probability that the managers realize ethical choices in the organizational decision-making. At the second time, we studied the impact of the determining mechanisms bound to the function and to the profile of manager to know its relational links, his remuneration, his training, his age and his experiences about the performance and the value creation in the company. Our results highlight the existence of a negative relation between the relational links of the manager, his very high remuneration and the general profitability of the company. This study is a contribution to the literature on the determining mechanisms of company director's responsibility (Accountability). It establishes an empirical and comparative analysis between three influential countries of Europe, to know France, the United Kingdom and Germany.

Keywords: leaders, company’s performance, accountability mechanisms, corporate governance, value creation of firm, financial crisis

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37 Ray’s Use of the Liminal Space and the Female Gaze: A Reading of Oscillating Moralities in ‘Charulata’ and ‘Bimala’

Authors: Rajlekha Sil

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This paper aims to investigate Ray’s portrayal of liminality and the female gaze in ‘Charulata’ (1964) and ‘Ghare Baire’ (1984), both of which primarily articulates the stories of two women (Charu and Bimala respectively), entangled within the cobwebs of their seething, unfulfilled sexuality, amidst a newly-globalised urban culture, punctuated with political turmoils and ideological conflicts. Their tempestuous interactions with the societal space, both tangible and intangible, that surrounds them, and the men in their lives makes them dwell in a liminal space, filled with an ambiguous sense of virtue. In Ray’s films, this sexual ambivalence is characterised by the liminality between the scenic and extrascenic spaces, which, in turn, defines the female gaze as the director’s lenses paint a picture of the new wave of socio-political and socio-cultural movements in early twentieth-century Bengal. Brinda Bose’s essay on ‘Modernity, Globality, Sexuality, and the City: A Reading of Indian Cinema’, analyses the ‘necessary’ process of urbanisation as a marker of ‘moral degeneracy of the nation easily analogous with female sexual transgression/ promiscuity with the nation personified as a woman, by using the concept of the liminal space, a site of both empowerment through transgression and containment through regulation.’ My paper, however, would focus on the liminal space propagated by Ray through his contrasting depiction of scenic and extrascenic spaces to satiate the equivocal voices in Charu and Bimala, along with their way of ‘gazing’ into an equally disheveled society - a gaze that helps them transcend the barriers of politics and urbanization into a state of universal uniformity, symmetrical with their sexual immorality. The first section of the paper would explore Ray’s usage of these theatrical spaces through his character sketches, shots and dialogues, while the second section of the paper would delve into the ‘female gaze’ on a newly revolutionised society.

Keywords: satyajit ray, space, gaze, female sexuality, charulata, ghare baire

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