Search results for: Media Reporting

Authors: Priya Sepaha

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Social media has loomed as the most effective tool in recent times to flag the causes, contents, opinions and direction of any social movement and has demonstrated that it will have a far-reaching effect on government as well. This study focuses on India which has emerged as the fastest growing community on social media. Social movement activists, in particular, have extensively utilized the power of digital social media to streamline the effectiveness of social protest on a particular issue through extensive successful mass mobilizations. This research analyses the role and impact of social media as a power to catalyze the social movements in India and further seeks to describe how certain social movements are resisted, subverted, co-opted and/or deployed by social media. The impact assessment study has been made with the help of cases, policies and some social movement which India has witnessed the assertion of numerous social issues perturbing the public which eventually paved the way for remarkable judicial decisions. The paper concludes with the observations that despite its pros and cons, the impacts of social media on the functioning of the Indian Government have demonstrated that it has already become an indispensable tool in the hands of social media-suave Indians who are committed to bring about a desired change.

Keywords: social media, social movements, impact, law, government

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Authors: Shahid Imran

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'Mediatization' has influenced the politics by shaping and transforming the attitudes and practices of political actors. It is a serious challenge to democracy in today’s era. This study aims to analyze the dynamics of media politics interplay in Pakistan and the contextual factors which govern this interplay. It will also address the perceived influence of media on the practices of politicians from the perspectives of the actors. The objectives have been achieved qualitatively through Interpretive Phenomenological Analysis (IPA). The phenomenological data have been collected using semi-structured interviews of journalists and politicians of Pakistan. The findings depict that politics in Pakistan is more driven by media logic than political or democratic logic. Media and politics have a ‘Tom and Jerry’ relationship. Political ecology is highly media-induced: politicians strategically adopt and adapt the media logic to be in the ‘media spotlight’; journalists, on the other hands, do not practice ‘fair journalism rather a more politically parallelized. The mediatized political communication behaviours of the actors are the undermining the public service logic and affecting the spirit of democracy in Pakistan. The study offers some valued implications for media, politicians and policy makers.

Keywords: medialization, media logic, politics, political logic

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Authors: Quaid Farooq, Zainab Mujtaba

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The main aim of this paper was to conduct a research regarding social media usage, psychological absenteeism and job performance at workplace in Pakistan. This research examined the effects of social media usage and psychological absenteeism at workplace on job performance of employees. It was a popular belief that social media usage and psychological absenteeism at workplace have a negative relation with job performance. However, to date there was no study to support this argument, and this compelled us to choose this topic and find out the results. Secondly, this research also found effect of social media usage on psychological absenteeism. Despite the theoretical appeal of these variables and significance in today’s workplace environment, no previous study has investigated the relationship between them in detail. Data was collected from a sample (N = 100 paired responses) of employees and supervisors from different organizations in Pakistan. Study results indicate that performance is negatively related to psychological absenteeism, and such individuals were rated as exhibiting low performance level by their supervisors. However, it had no significant relationship with social media. Moreover, psychological absenteeism was positively related to social media. Individuals, who used more social media at workplace, were more psychologically absent at work according to our results.

Keywords: employee, job performance, psychological absenteeism, social media

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Authors: Izian Idris, Melissa Ha, Mikkay Wong

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Social media marketing, including influencer marketing, is an ongoing phenomenon, and most companies as well as industries, are finding it crucial to implement social media marketing in their marketing strategies. However, social media influencer marketing still needs to be explored, and further research on this area needs to be carried out to fully understand the importance of social media influencer marketing in impacting consumer purchase decisions. Influencer endorsement has become a trend to grab users’ attention these days. Thus, the aim of this research paper is to explore the attributes of social media influencers/influencer as the endorser that impact consumer purchase intentions. The attributes that will be investigated include attitude homophily, physical attractiveness, and social attractiveness. Following this, the elaboration likelihood model from the theory of persuasion is implemented in this research to further examine the influence of social media influencer attributes on consumer purchase intentions. This study will be able to help marketers, businesses, and researchers understand the attributes of social media influencers as endorsers that will impact consumer purchase intentions and allow businesses to enhance their strategies to better cater to their target market.

Keywords: influencer, endorsement, consumer purchase, social media

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Authors: Dennis Caasi

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This study analyzed four knowledge-building elements of channel expansion theory namely: communication media, communication content, communication partner, and communication influence vis-à- vis media richness dimensions among parents working overseas and their left-behind children in the Philippines. Results reveal that both parents and children consumed four out of six mediated communications tested in this research, spent one to four days a week connecting, between 30 minutes to 3 hours per engagement, and media consumption is dependent on the message content and media literacy of parents. Family, academic, household, and health were the common communication topics and parents dictate which channel to use. All six medium tested received high ratings based on the media richness constructs.

Keywords: channel expansion theory, computer-mediated communication, media richness theory, overseas Filipino worker

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Authors: Yasemin Gülşen Yılmaz, Süleyman Hakan Yılmaz, Muhammet Erbay

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Social media is among the most important means of communication. Social media offers individuals and groups with an opportunity for participatory socialization over the internet, which is free of any time and place restrictions. Social media is a kind of interactive communication and bilateral social network. Various communication contents can be shared and put into mass circulation easily and quickly through social media. These sharings are not only limited to individuals but also happen to groups, institutions, and different constitutions. Their contents consist of any type of written message, audio and video files. We are living in the social media era now. It is not surprising that social media which has extensive communication facilities and massive prevalence is used in politics. Therefore, the use of social media (Facebook) by political parties during the Turkish general elections held on June 7, 2015, has been chosen as our research subject. Four parties namely, AKP, CHP, MHP and HDP who have the majority of votes in Turkey and participate in elections in Konya have been selected for our study. Their provincial centers’ and parliamentary candidates` use of social media (Facebook) on the last three days prior to the election have been examined and subjected to a qualitative analysis by means of content analysis.

Keywords: social media, June 7 general elections, politics, Facebook

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Authors: Mohadese Motahari

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In general, we consider the phenomenon of "fandism" or extreme fandom to be an aspect of fandom for a person, a group, or a collection, which leads to extreme support for them. So, for example, we consider a fan or a "fanatic" (which literally means a "fanatical person") to be a person who is extremely interested in a certain topic or topics and has a special passion and fascination for that issue. It may also be beyond the scope of logic and normal behavior of the society. With the expansion of the media and the advancement of technology, the phenomenon of fandom also underwent many changes and not only became more intense, but a large economy was also formed alongside it, and it is becoming more and more important every day. This economy, which emerged from the past with the formation of the first media, has now taken a different form with the development of media and social networks, as well as the change in the interaction between celebrities and audiences. Earning huge amounts of money with special methods in every social network and every media is achieved through fans and fandoms. In this article, we have studied the relationship between fans and famous people with reference to the economic debates surrounding it.

Keywords: fandism, famous people, social media, new media

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Authors: Afshan Saad, Muhammad Saad, Shah Muhammad Emaduddin

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Bug reporting systems are most important tool that guides regarding different maintenance activities in software engineering. Duplicate bug reports which describe the bugs and issues in bug reporting system repository increases processing time of bug triage that monitors all such activities and software programmers who are working and spending time on reports which were assigned by triage. These reports can reveal imperfections and degrade software quality. As there is a number of the potential duplicate bug reports increases, the number of bug reports in bug repository increases. Identifying duplicate bug reports help in decreasing development work load in fixing defects. However, it is difficult to manually identify all possible duplicates because of the huge number of already reported bug reports. In this paper, an artificial intelligence based system using Mantis is proposed to automatically detect duplicate bug reports. When new bugs are submitted to repository triages will mark it with a tag. It will investigate that whether it is a duplicate of an existing bug report by matching or not. Reports with duplicate tags will be eliminated from the repository which not only will improve the performance of the system but can also save cost and effort waste on bug triage and finding the duplicate bug.

Keywords: bug tracking, triager, tool, quality assurance

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Authors: Melissa L Gould

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The uptick in social media users during the COVID-19 lockdowns has accelerated concerns about cellphone addiction, cyberbullying, and exposure to harmful content, particularly mis- and disinformation and extremist content. The validity of these concerns is synthesized for media technologists to expose the strategies behind social media and search platform technology and explain why they restrict their children from using it. Banning cell phones in schools, increasing age limits on social media accounts, and putting warning labels on social media are some of the solutions proposed to protect young people from smartphones and social media. Largely missing from these conversations are the voices of young people (rangatahi). Instead, their lived experiences are being told and managed by adults. This presentation will outline my research that amplified the voices and lived experiences of young people by positioning them as experts. Using The Social Dilemma as a discussion prompt, the focus groups of rangatahi in Aotearoa, New Zealand, provide a space for young people to articulate their own lived experiences and respond to the dominant narratives on their generation's use of smartphones and social media.

Keywords: social media, smart phones, young people, social dilemma

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Authors: Christian Nounkeu Tatchou

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The concept of mediatization of politics describes changes with regards to media and politics, as the political sphere is increasingly shaped by the media and conforms to its logic. The mediatization of politics in established democracies of the West has been the object of several researches. However, there is an overwhelming paucity of literature on this reconfiguration of the political life around the media in the emerging democracies of the Sub-Saharan Africa. A majority of Sub-Saharan countries have been progressively experiencing the modernization of their societies and significant developments with respect to political communication since the early 1990s. This has been facilitated by factors such as the adoption of democratic reforms, the development of mass media, the advent of social media and the rapid spread of new information and communication technologies. Thus, this paper investigates the extent to which political communication in Sub-Saharan Africa is mediatized, especially with regards to the social media. Through in-depths interviews with twenty political leaders and political observers in Cameroon and Ghana, this article argues that the social media has become the main arena of voters’ mobilization and political participation in Sub-Saharan Africa. However, a greater extent of freedom for political activism on social media is observed in the new democracy of Ghana, unlike in the enduring authoritarian political system of Cameroon where the government attempts to control the use and content of political discourse on social media.

Keywords: mediatization, political communication, social media, sub-saharan africa

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Authors: Farnoosh Faal

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The rapid growth of social media has brought significant changes to the field of urban e-planning. This study aims to review the existing literature on the impact of social media on urban e-planning processes. The study begins with a discussion of the evolution of social media and its role in urban e-planning. The review covers research on the use of social media for public engagement, citizen participation, stakeholder communication, decision-making, and monitoring and evaluation of urban e-planning initiatives. The findings suggest that social media has the potential to enhance public participation and improve decision-making in urban e-planning processes. Social media platforms such as Facebook, Twitter, and Instagram can provide a platform for citizens to engage with planners and policymakers, express their opinions, and provide feedback on planning proposals. Social media can also facilitate the collection and analysis of data, including real-time data, to inform urban e-planning decision-making. However, the literature also highlights some challenges associated with the use of social media in urban e-planning. These challenges include issues related to the representativeness of social media users, the quality of information obtained from social media, the potential for bias and manipulation of social media content, and the need for effective data management and analysis. The study concludes with recommendations for future research on the use of social media in urban e-planning. The recommendations include the need for further research on the impact of social media on equity and social justice in planning processes, the need for more research on effective strategies for engaging underrepresented groups, and the development of guidelines for the use of social media in urban e-planning processes. Overall, the study suggests that social media has the potential to transform urban e-planning processes but that careful consideration of the opportunities and challenges associated with its use is essential for effective and ethical planning practice.

Keywords: social media, Urban e-planning, public participation, citizen engagement

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Authors: Rabail Khalid

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Social media has changed the business communication strategies in the corporate world. Firms are using social media to reach their maximum stakeholders in minimum time at different social media forums. The current study examines the role of firm-created social media communication on consumer brand perceptions and their loyalty to brand. An online survey is conducted through social media forums including Facebook and Twitter to collect data regarding social media communication of a well-reputed clothing company’s brand in Pakistan. A link is sent to 900 customers of that company. Out of 900 questionnaires, 534 were received. So, the response rate is 59.33%. During data screening and entry, 13 questionnaires are rejected due to incomplete answer. Therefore, 521 questionnaires are completed in all respect and seem to be helpful for the study. So, the positive response rate is 57.89%. The empirical results report positive and significant influence of company-generated social media communication on brand trust, brand equity, and brand loyalty. The findings of this study provide important information to the marketing professionals and brand managers to understand consumer behavior through social media communication.

Keywords: firm-created social media communication, brand trust, brand equity, consumer behavior, brand loyalty

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Authors: Mohammed Kamal Alhassan

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The closeness of Turkey to Greece has often been a cause of many disagreements between the people of the two countries. This is against the backdrop of the fact that they have many things in common. In the past, the two countries have had unhealthy relations, which threatened to cut diplomatic ties between them. The 1996 Imia/ Kardak incident and the Öcalan crisis, for instance, nearly resulted in war between them. There were events that also brought the two countries together, for instance, the 1999 earthquake. This was because many lives were lost during the disaster. It is important to note that these events were duly covered by the media in the two countries. First of all, the study intends to look at the role of the media in the formulation of foreign policy in Turkey-Greece relations. It examines the role of the media in the formulation of foreign policy with particular emphasis on agenda-setting and positioning theories of the media as the theoretical framework. Also, the study will discuss the media landscapes in Turkey and Greece, the ownership pattern of the media sector and the relationship between media organizations and the government in the two countries. Moreover, the core foreign policy objectives of the countries will be delved into. Finally, the study employs a qualitative method to critically analyze the role of the media in the formulation of foreign policy in Turkey-Greece relations. It uses the invitation of the Former Prime Minister of Greece, George Andreas Papandreou, to the Ambassadors Conference in Turkey as a case study. In the end, the analysis will prove that, indeed, the media in Greece was effective in the formulation of foreign policy in its relations with Turkey.

Keywords: media organizations, foreign policy, government, diplomacy

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Authors: Samuel Faboyede, Obiamaka Nwobu, Samuel Fakile, Dickson Mukoro

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In the present dynamic business environment of corporate governance and regulations, financial reporting is an inevitable and extremely significant process for every business enterprise. Several financial elements such as Annual Reports, Quarterly Reports, ad-hoc filing, and other statutory/regulatory reports provide vital information to the investors and regulators, and establish trust and rapport between the internal and external stakeholders of an organization. Investors today are very demanding, and emphasize greatly on authenticity, accuracy, and reliability of financial data. For many companies, the Internet plays a key role in communicating business information, internally to management and externally to stakeholders. Despite high prominence being attached to external reporting, it is disconnected in most companies, who generate their external financial documents manually, resulting in high degree of errors and prolonged cycle times. Chief Executive Officers and Chief Financial Officers are increasingly susceptible to endorsing error-laden reports, late filing of reports, and non-compliance with regulatory acts. There is a lack of common platform to manage the sensitive information – internally and externally – in financial reports. The Internet financial reporting language known as eXtensible Business Reporting Language (XBRL) continues to develop in the face of challenges and has now reached the point where much of its promised benefits are available. This paper looks at the emergence of this revolutionary twenty-first century language of digital reporting. It posits that today, the world is on the brink of an Internet revolution that will redefine the ‘business reporting’ paradigm. The new Internet technology, eXtensible Business Reporting Language (XBRL), is already being deployed and used across the world. It finds that XBRL is an eXtensible Markup Language (XML) based information format that places self-describing tags around discrete pieces of business information. Once tags are assigned, it is possible to extract only desired information, rather than having to download or print an entire document. XBRL is platform-independent and it will work on any current or recent-year operating system, or any computer and interface with virtually any software. The paper concludes that corporate stakeholders and the government cannot afford to ignore the XBRL. It therefore recommends that all must act locally and think globally now via the adoption of XBRL that is changing the face of worldwide business reporting.

Keywords: XBRL, financial reporting, internet, internal and external reports

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Authors: Maryam Khosronejad

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In social media, differences between individuals become salient as they become a member of different groups with particular social and cultural practices and get engaged in various conversations. The influence of the presence of social media on the promotion of self-expression and polyphonic dialogue is an understudied area and is, therefore, the focus of this paper. This exploration aims to understand the formation of online identities as an ongoing process of orchestrating polyphonic dialogue and responding to available positions. In addition, applying the thematic analysis, it gives examples of how discursive transactions facilitate this process. The implications for the use of social media in education will be discussed based on the findings.

Keywords: online identity, polyphonic dialogue, self expression, social media

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Authors: Siti Dewi Aisyah

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Islamic Muslim fashion has become a trend in Indonesia. It is said that social media has a huge impact on its development. Indonesia is ranked among the most users of social media. That is why people who wear hijab also use social media for different purposes, one of this is to introduce hijab fashion. Consequently, they are becoming famous in social media. Social media has become a tool for communicating their beliefs as a Muslim as well as personal branding as a good hijabi yet with a fashionable style. This research will examine the social media such as Blog and Instagram, how it triggers the consumer culture to hijabi, what is the actual meaning behind of their feed posts in their social media, how they produce good photograph in their social media and for what reason they use social media. This research had been conducted through in-depth interviews with several bloggers who created Hijabers Community who have made a new trend in Muslim fashion and also Instagrammers who made their feeds as a style inspiration. The methodology used for this research is by analyzing Blog and Instagram through visual analysis that also examines the semiotic meaning behind the photographs that are posted by the people on the social media especially about the Islamic Modest Fashion trend. The theoretical framework for this research is about studying social media that is examined through visual analysis. The Muslim fashion trend was lead by several bloggers and continued to Instagram which then created a consumption pattern. From colourful colors, pastel colors, monochrome colors to neutral coffee tone colors, it was influenced by the Muslim fashion designers that also become digital influencers in social media. It was concluded that social media had been a powerful promotional and effective tool to change the trend in Indonesian Muslim Fashion trend.

Keywords: blog, instagram, consumer culture, muslim fashion, social media, visual analysis

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Authors: H. Shola Adeosun, D. Adeoye Odedeji, F. Ajoke Adebiyi

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This study examines the impact of media on the electoral process in Nigeria and the roles played by the media in the reform process. Survey research method was adopted as research methodology, and this enables the researcher to use questionnaire, and oral interview to elicit primary data from the respondents was interpreted, analysed and interpreted with statistical tools such as tables, figures, and percentages. The hypothesis formulated were tested with chi-square. The findings revealed that there is significant relationship between the media and electoral reform process in the 2011 and 2015 general elections in Nigeria. The study recommends that electoral committee should implement virile electoral system with the peaceful voting environment. The media should intensify efforts to expose violation of electoral laws; media should play an advocacy role for dialogue and debate on the reform recommendations. The study recommends that media should unite the nation through their reports on peace, national security, national integration and ethnoreligious tolerance and that adequate training should be given to media practitioners on how to report issues relating to elections.

Keywords: evaluation, impact, media, electoral reform process

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Authors: A. Keshavarz, Z. Roosta

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In this paper, propagation of cos-Gaussian beam in strongly nonlocal nonlinear media has been stimulated by using paraxial group transformation. At first, cos-Gaussian beam, nonlocal nonlinear media, critical power, transfer matrix, and paraxial group transformation are introduced. Then, the propagation of the cos-Gaussian beam in strongly nonlocal nonlinear media is simulated. Results show that beam propagation has periodic structure during self-focusing effect in this case. However, this simple method can be used for investigation of propagation of kinds of beams in ABCD optical media.

Keywords: paraxial group transformation, nonlocal nonlinear media, cos-Gaussian beam, ABCD law

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Authors: Burcu Oksuz, Volkan Altıintas, Zulfiye Acar Senturk

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Though in the academic literature, it is emphasized that Public Relations (PR) should not be seen only as media relations, in practise, the media relations has a very dominant position at the communication studies carried out by many companies. There are many PR practitioners who have journalism background. However the number of the practitioners who have started to work in the sector after having PR education at the universities has been highly increasing. Therefore, it can be said that previous journalist dominance has diminished at the public relations sector in Turkey. However, by virtue of the fact that some companies and practitioners consider the media coverage the first priority of PR, this much is certain that the dominant position of media relations is ongoing. On the other hand, still many companies measure the success of their PR by how much place their companies have taken. This situation creates major pressure on the PR practitioners to have close relations with the media members and to make them write articles about their companies. Thereupon, PR practitioners have to take the time for the media relations and the media relations comes into prominence more than the other PR functions. The aim of this study is to reveal the PR functions at the companies and to evaluate the position of the media relations in the PR studies. Therefore, it is aimed to find out at what extend the discourse of “Public relations is not media relations” is accepted in practice and actualised. Accordingly, a research about 15 hotel enterprises which are located in the city of İzmir will be carried out. İzmir as one of the most important tourism destinations has many hotels. The PR/corporate communications managers will be interviewed profoundly within the scope of this study and PR functions performed by hotels will be discussed in details in consideration of the datum obtained.

Keywords: media relations, public relations, public relations practitioners, Turkey

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Authors: Suriyani Ariffin, Nor Aziah Alias, Khairil Iskandar Othman, Haslinda Yusoff

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An Integrated Cumulative Grade Point Average (iCGPA) is a mechanism and strategy to ensure the curriculum of an academic programme is constructively aligned to the expected learning outcomes and student performance based on the attainment of those learning outcomes that is reported objectively in a spider web. Much effort and time has been spent to develop a viable mechanism and trains academics to utilize the platform for reporting. The question is: How well do learners conceive the idea of their achievement via iCGPA and whether quality learner attributes have been nurtured through the iCGPA mechanism? This paper presents the architecture of an integrated CGPA mechanism purported to address a holistic evaluation from the evaluation of courses learning outcomes to aligned programme learning outcomes attainment. The paper then discusses the students’ understanding of the mechanism and evaluation of their achievement from the generated spider web. A set of questionnaires were distributed to a group of students with iCGPA reporting and frequency analysis was used to compare the perspectives of students on their performance. In addition, the questionnaire also explored how they conceive the idea of an integrated, holistic reporting and how it generates their motivation to improve. The iCGPA group was found to be receptive to what they have achieved throughout their study period. They agreed that the achievement level generated from their spider web allows them to develop intervention and enhance the programme learning outcomes before they graduate.

Keywords: learning outcomes attainment, iCGPA, programme learning outcomes, spider web, iCGPA reporting skills

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Authors: Timiebi Aganaba-Jeanty

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Accurate and transparent monitoring, reporting and verification of Greenhouse Gas (GHG) emissions and removals is a requirement of the United Nations Framework Convention on Climate Change (UNFCCC). Several countries are obligated to prepare and submit an annual national greenhouse gas inventory covering anthropogenic emissions by sources and removals by sinks, subject to a review conducted by an international team of experts. However, the process is not without flaws. The self-reporting varies enormously in thoroughness, frequency and accuracy including inconsistency in the way such reporting occurs. The world’s space agencies are calling for a new generation of satellites that would be precise enough to map greenhouse gas emissions from individual nations. The plan is delicate politically because the global system could verify or cast doubt on emission reports from the member states of the UNFCCC. A level playing field is required and an idea that an international system should be perceived as an instrument to facilitate fairness and equality rather than to spy on or punish. This change of perspective is required to get buy in for an international verification system. The research proposes the viability of a satellite system that provides independent access to data regarding greenhouse gas emissions and the policy and governance implications of its potential use as a monitoring and verification system for the Paris Agreement. It assesses the foundations of the reporting monitoring and verification system as proposed in Paris and analyzes this in light of a proposed satellite system. The use of remote sensing technology has been debated for verification purposes and as evidence in courts but this is not without controversy. Lessons can be learned from its use in this context.

Keywords: greenhouse gas emissions, reporting, monitoring and verification, satellite, UNFCCC

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Authors: Martin Surya Mulyadi, Rosinta Ria Panggabean

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The terms of intellectual capital emerge as the economic activity shift from the agricultural economy to knowledge economy and it will allow corporations to earn competitive advantage to its competitors. Considering its importance, many researches have a focus on how corporations disclose its intellectual capital. This intellectual capital research mainly focuses on developed country with only several researchers conducted this research in developing the country. While there are several intellectual capital researches in developing country, to authors’ best knowledge, there is no intellectual capital reporting research in Indonesia published internationally. This research will focus on two industries that acknowledge having a high reliance on intellectual capital: finance industry and the pharmaceutical industry. Our research found that Indonesian corporations in these industries are aware of the importance of intellectual capital, and variations of this disclosure exist within the industry.

Keywords: Developed country, Indonesia, Intellectual Capital, Intellectual Capital Reporting

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Authors: Sana Masmoudi Mardassi, Yosra Makni Fourati

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Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: audit committee, financial expertise, independence, real earnings management

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Authors: Wanda Luen-Wun Siu, Xiaowen Zhang

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This paper offered the primary methodical proof on how CSR reporting related to enterprise earnings in listed firms in China in light of most evidence focusing on cross-sectional data or data in a short span of time. Using full economic and business panel data on China’s publicly listed enterprise from 2006 to 2020 over two decades in the China Stock Market and Accounting Research database, we found initial evidence of significant direct relations between CSR reporting and firm corporate performance in both state-owned and privately owned firms over this period, supporting the stakeholder theory. Results also revealed that state-owned enterprises performed as well as private enterprises in the current period. But private enterprises performed better than state-owned enterprises in the subsequent years. Moreover, the release of social responsibility reports had a more significant impact on the financial performance of state-owned and private enterprises in the current period than in the subsequent periods. Specifically, CSR release was not significantly associated with the financial performance of state-owned enterprises on the lag of the first, second, and third periods. But it had an impact on the lag of the first, second, and third periods among private enterprises. Such findings suggested that CSR reporting helped improve the corporate financial performance of state-owned and private enterprises in the current period, but this kind of effect was more significant among private enterprises in the lag periods.

Keywords: China’s listed firms, CSR reporting, financial performance, panel analysis

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Authors: Rebecca Cervantes, Elishah Maro Pangilinan

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The current research used Uses and gratifications theory to further understand the motivations and satisfaction students get from Facebook and Twitter. The researchers relate the objectives in developing uses and gratifications theory 1) to explain how individuals use mass communication to gratify their needs, “what do people do with the media” many of these young adults use social media networks to communicate with family, friends, and even strangers. Social media sites have created new and non-personal ways for people to interact with others and young adults have taken advantage of this technological trend; 2) to discover underlying motives for individuals’ media use 3) to identify the positive and the negative consequences of individual media use. The researchers use survey questionnaires to gather information that is used in this study. A descriptive analysis was used to measure the answers to a 24-item questionnaire.

Keywords: adolescent, communication, social media, #Hashtag

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Authors: Cecilia Teljas

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Many government agencies use social media to supplement their traditional communication channels. Government agencies are typically risk-averse, which makes social media practices problematic. However, this case study of the social media use of the Swedish social insurance agency shows considerable bi-directional communication between the agency and the public. On one hand, the agency’s aims, strategies, ways of working and experiences related to its social media communication practice are analyzed. On the other hand, the communication by both the agency and the public is studied on one of the agency’s Facebook pages. The results showed that it is possible for an agency to provide relevant and accurate information in real-time in social media if identifying and addressing different segments separately. Furthermore, as a result of context adaption this communication was rather informal and the practice can be considered to manifest positive democratic effects due to the increased availability and inclusion.

Keywords: e-government, social media, case study, discourse analysis

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Authors: Song Qingfeng

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This research aims to seek the relationship between social media usage and overtourism from the perspective of tourists based on the theory of Maslow’s hierarchy needs. A questionnaire is formulated to collect data from 400 tourists who have visited the Hangzhou city in China in the last 12 months. Structural Equation Model (SEM) is employed to analysis data. The finding is that social media usage aggravates overtourism. Specifically, social media is used by tourists to information-seeking, entertainment, self-presentation, and socialization for traveling. These roles of social media would evoke the traveling intention to a specific destination at a certain time, which further influences the tourist flow. When the tourist flow concentrate, the overtourism would be aggravated. This study contributes to the destination managers to deep-understand the cause-effect relationship between social media and overtourism in order to address this problem.

Keywords: social media, overtourism, tourist flow, SEM, Maslow’s hierarchy of needs, Hangzhou

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Authors: Katharina Kargel, Frederic Vobbe

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The present study examines how offenders targeting children and adolescents strategically use digital media when committing acts of sexualised violence along the online-offline continuum. Even offenders who are previously known to their victims use digital media extensively. The choice to instrumentalise digital media in order to initiate, threaten, exploit and humiliate victims demonstrates the rationale of offenders when committing acts of digitally supported violence. Through digital media, offenders can assume the power of interpretation over their victims’ situations. The ways in which digital media is used to commit violence along the online-offline continuum are a direct manifestation of the hedonistic utilitarianism demonstrated by offenders: a disposition characterised by the weighing of pleasures (“mental states”) and intrinsic value expected from using digital media against the risk of an outcome subjectively experienced as uncomfortable. Thus, sexualised violence using digital media goes beyond the traditional understanding of sexual online grooming.

Keywords: sexualized violence, offender strategy, grooming, children and adolescents, qualitative research, methodology

Procedia PDF Downloads 215

Authors: Seyedmohsen Mortazavi

Abstract:

The purpose of this research is to investigate the personality types of internal auditors on the quality of financial reporting in companies admitted to the Tehran Stock Exchange. Personality type is one of the issues that emphasizes the field of auditors' behavior, and this field has attracted the attention of shareholders and stock companies today, because the auditors' personality can affect the type of financial reporting and its quality. The research is applied in terms of purpose and descriptive and correlational in terms of method, and a researcher-made questionnaire was used to check the research hypotheses. The statistical population of the research is all the auditors, accountants and financial managers of the companies admitted to the Tehran Stock Exchange, and due to their large number and the uncertainty of their exact number, 384 people have been considered as a statistical sample using Morgan's table. The researcher-made questionnaire was approved by experts in the field, and then its validity and reliability were obtained using software. For the validity of the questionnaire, confirmatory factor analysis was first examined, and then using divergent and convergent validity; Fornell-Larker and cross-sectional load test of the validity of the questionnaire were confirmed; Then, the reliability of the questionnaire was examined using Cronbach's alpha and composite reliability, and the results of these two tests showed the appropriate reliability of the questionnaire. After checking the validity and reliability of the research hypotheses, PLS software was used to check the hypotheses. The results of the research showed that the personalities of internal auditors can affect the quality of financial reporting; The personalities investigated in this research include neuroticism, extroversion, flexibility, agreeableness and conscientiousness, all of these personality types can affect the quality of financial reporting.

Keywords: flexibility, quality of financial reporting, agreeableness, conscientiousness

Procedia PDF Downloads 97

Authors: M. A. T. AlSudairi, T. G. K. Vasista

Abstract:

The concept of social media is becoming the top of the agenda for many business executives and public sector executives today. Decision makers as well as consultants, try to identify ways in which firms and enterprises can make profitable use of social media and network related applications such as Wikipedia, Face book, YouTube, Google+, Twitter. While it is fun and useful to participating in this media and network for achieving the communication effectively and efficiently, semantic and sentiment analysis and interpretation becomes a crucial issue. So, the objective of this paper is to provide literature review on social media, network and related technology related to semantics and sentiment or opinion analysis covering business and governance perspectives. In this regard, a case study on the use and adoption of Social media in Saudi Arabia has been discussed. It is concluded that semantic web technology play a significant role in analyzing the social networks and social media content for extracting the interpretational knowledge towards strategic decision support.

Keywords: CRASP methodology, formative assessment, literature review, semantic web services, social media, social networks

Procedia PDF Downloads 447