Search results for: board game rulebooks
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1324

Search results for: board game rulebooks

1174 The Effect of Corporate Governance to Islamic Banking Performance Using Maqasid Index Approach in Indonesia

Authors: Audia Syafa'atur Rahman, Rozali Haron

Abstract:

The practices of Islamic banking are more attuned to the goals of profit maximization rather than obtaining ethical profit. Ethical profit is obtained from interest-free earnings and to give an impact which benefits to the growth of society and economy. Good corporate governance practices are needed to assure the sustainability of Islamic banks in order to achieve Maqasid Shariah with the main purpose of boosting the well-being of people. The Maqasid Shariah performance measurement is used to measure the duties and responsibilities expected to be performed by Islamic banks. It covers not only unification dimension like financial measurement, but also many dimensions covered to reflect the main purpose of Islamic banks. The implementation of good corporate governance is essential because it covers the interests of the stakeholders and facilitates effective monitoring to encourage Islamic banks to utilize resources more efficiently in order to achieve the Maqasid Shariah. This study aims to provide the empirical evidence on the Maqasid performance of Islamic banks in relation to the Maqasid performance evaluation model, to examine the influence of SSB characteristics and board structures to Islamic Banks performance as measured by Maqasid performance evaluation model. By employing the simple additive weighting method, Maqasid index for all the Islamic Banks in Indonesia within 2012 to 2016 ranged from above 11% to 28%. The Maqasid Syariah performance index where results reached above 20% are obtained by Islamic Banks such as Bank Muamalat Indonesia, Bank Panin Syariah, and Bank BRI Syariah. The consistent achievement above 23% is achieved by BMI. Other Islamic Banks such as Bank Victoria Syariah, Bank Jabar Banten Syariah, Bank BNI Syariah, Bank Mega Syariah, BCA Syariah, and Maybank Syariah Indonesia shows a fluctuating value of the Maqasid performance index every year. The impact of SSB characteristics and board structures are tested using random-effects generalized least square. The findings indicate that SSB characteristics (Shariah Supervisory Board size, Shariah Supervisory Board cross membership, Shariah Supervisory Board Education, and Shariah Supervisory Board reputation) and board structures (Board size and Board independence) have an essential role in improving the performance of Islamic Banks. The findings denote Shariah Supervisory Board with smaller size, higher portion of Shariah Supervisory Board cross membership; lesser Shariah Supervisory Board holds doctorate degree, lesser reputable scholar, more members on board of directors, and less independence non-executive directors will enhance the performance of Islamic Banks.

Keywords: Maqasid Shariah, corporate governance, Islamic banks, Shariah supervisory board

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1173 An Approach to Tackle Start up Problems Using Applied Games

Authors: Aiswarya Gopal, Kamal Bijlani, Vinoth Rengaraj, R. Jayakrishnan

Abstract:

In the business world, the term “startup” is frequently ringing the bell with the high frequency of young ventures. The main dilemma of startups is the unsuccessful management of the unique risks that have to be confronted in the present world of competition and technology. This research work tried to bring out a game based methodology to improve enough real-world experience among entrepreneurs as well as management students to handle risks and challenges in the field. The game will provide experience to the player to overcome challenges like market problems, running out of cash, poor management, and product problems which can be resolved by a proper strategic approach in the entrepreneurship world. The proposed serious game works on the life cycle of a new software enterprise where the entrepreneur moves from the planning stage to secured financial stage, laying down the basic business structure, and initiates the operations ensuring the increment in confidence level of the player.

Keywords: business model, game based learning, poor management, start up

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1172 The Impact of Corporate Governance Mechanisms on Dividend Policy

Authors: Tahar Tayachi, Ahlam Alrehaili

Abstract:

Purpose: The purpose of this paper is to investigate the relationship between the corporate board characteristics and the dividend policy among firms on the Saudi Stock Exchange. Design/Methodology/Approach: This paper uses a sample of 103 nonfinancial firms over a time period of 4 years from 2015 to 2018. To investigate how corporate governance mechanisms such as board independence, the board size, frequency of meetings, and free cash flow impact dividends, the study uses Logit and Tobit models. Findings: This paper finds that board size, board independence, and frequency of board meetings have no influence on a firm’s decision to pay dividends, while board size has a significantly positive impact on the levels of cash dividends paid to investors. This study also finds that the level of free cash flows has a positively significant influence on both the decision to pay dividends and the magnitude of dividend payouts. Research Limitations/Implications: This paper attempts to study the effectiveness of dividend policy among some firms on the Saudi Stock Exchange. Practical Implications: The findings reveal that board characteristics, which represent one of the crucial mechanisms of corporate governance, were found to be complementary to corporate laws and regulations imposed on the Saudi market in 2015. The findings also imply that capital market authorities should revise their corporate regulations and ensure that protection laws are adequate and strong enough to protect the interests of all shareholders. Originality/Value: This paper is among the few studies focusing on dividend policy in Saudi Arabia. Finally, these findings suggest that the improvements in corporate laws in Saudi Arabia led to such an outcome, and it has become prevalent in dividend policy decisions and behaviors of Saudi firms.

Keywords: agency theory, Tobit, corporate governance, dividend payout, Logit

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1171 Evaluation of University Students of a Video Game to Sensitize Young People about Mental Health Problems

Authors: Adolfo Cangas, Noelia Navarro

Abstract:

The current study shows the assessment made by university students of a video game entitled Stigma-Stop where the characters present different mental disorders. The objective is that players have more real information about mental disorders and empathize with them and thus reduce stigma. The sample consisted of 169 university students studying degrees related to education, social care and welfare (i.e., Social Education, Psychology, Early Childhood Education, Special Education, and Social Work). The participants valued the video game positively, especially in relation to utility, being somewhat lower the score awarded to the degree of entertainment. They detect the disorders and point out that in many occasions they felt the same (particularly in the case of depression, being lower in agoraphobia and bipolar disorder, and even lower in the case of schizophrenia), most students recommend the use of the video game. They emphasize that Stigma-Stop offers intervention strategies, information regarding the symptomatology and sensitizes against stigma.

Keywords: schizophrenia, social stigma, students, mental health

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1170 A Study on Puzzle-Based Game to Teach Elementary Students to Code

Authors: Jaisoon Baek, Gyuhwan Oh

Abstract:

In this study, we developed a puzzle game based on coding and a web-based management system to observe the user's learning status in real time and maximize the understanding of the coding of elementary students. We have improved upon and existing coding game which cannot be connected to textual language coding or comprehends learning state. We analyzed the syntax of various coding languages for the curriculum and provided a menu to convert icon into textual coding languages. In addition, the management system includes multiple types of tutoring, real-time analysis of user play data and feedback. Following its application in regular elementary school software classes, students reported positive effects on understanding and interest in coding were shown by students. It is expected that this will contribute to quality improvement in software education by providing contents with proven educational value by breaking away from simple learning-oriented coding games.

Keywords: coding education, serious game, coding, education management system

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1169 Board Gender Diversity and Firm Sustainable Investment: An Empirical Evidence

Authors: Muhammad Atif, M. Samsul Alam

Abstract:

The purpose of this study is to investigate the effects of board room gender diversity on firm sustainable investment. We test the extent to which sustainable investment is affected by the presence of female directors on U.S. corporate boards. Using data of S&P 1500 indexed firms collected from Bloomberg covering the period 2004-2016, we estimate the baseline model to investigate the effects of board room gender diversity on firm sustainable investment. We find a positive relationship between board gender diversity and sustainable investment. We also find that boards with two or more women have a pronounced impact on sustainable investment, consistent with the critical mass theory. Female independent directors have a stronger impact on sustainable investment than female executive directors. Our findings are robust to different identification and estimation techniques. The study offers another perspective of the ongoing debate in the social responsibility literature about the accountability relationships between business and society.

Keywords: sustainable investment, gender diversity, environmental proctection, social responsibility

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1168 The Contribution of Boards to Company Performance via Strategic Management

Authors: Peter Crow

Abstract:

Boards and directors have been subjects of much scholarly research and public interest over several decades, more so since the succession of high profile company failures of the early 2000s. An array of research outputs including information, correlations, descriptions, models, hypotheses and theories have been reported. While some of this research has shed light on aspects of the board–performance relationship and on board tasks and behaviours, the nature and characteristics of the supposed board–performance relationship remain undetermined. That satisfactory explanations of how boards influence company performance have yet to emerge is a significant blind spot. Yet the board is ultimately responsible for company performance, in accordance with the wishes of shareholders. The aim of this paper is to explore corporate governance and board practice through the lens of strategic management, and to take tentative steps towards a new conception of corporate governance. The findings of a recent longitudinal multiple-case study designed to explore the board’s involvement in strategic management are reported. Qualitative and quantitative data was collected from two quasi-public large companies in New Zealand including from first-hand observations of boards in session, semi-structured interviews with chief executives and chairmen and the inspection of company and board documentation. A synthetic timeline framework was used to collate the financial, board structure, board activity and decision-making data, in order to provide a holistic perspective. Decision sequences were identified, and realist techniques of abduction and retroduction were iteratively applied to analyse the multi-year data set. Using several models previously proposed in the literature as a guide, conjectures were formed, tested and refined—the culmination of which was a provisional model of how boards can influence performance via strategic management. The model builds on both existing theoretical perspectives and theoretical models proposed in the corporate governance and strategic management literature. This paper seeks to add to the understanding of how boards can make meaningful contributions to value creation via strategic management, and to comment on the qualities of directors, social interactions in boardrooms and other circumstances within which influence might be possible given the highly contingent relationship between board activity and business performance outcomes.

Keywords: board practice, case study, corporate governance, strategic management

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1167 Board Characteristics, Audit Committee Characteristics, and the Level of Bahraini Corporate Compliance with Mandatory IFRS Disclosure Requirements

Authors: Omar Juhmani

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This paper examines the relation between internal corporate governance and the level of corporate compliance with mandatory IFRS disclosure requirements. The internal corporate governance is measured by board and audit committee characteristics. Using data from Bahrain Stock Exchange, the results show that board independence is positively and significantly associated with level of compliance with IFRS disclosure requirements. This suggests that internal corporate governance mechanisms are effective in the financial reporting practices by increasing the level of compliance with IFRS disclosures. Also, the results of the regression analyses indicate that two of the control variables; company size and audit firm size are significantly positively associated with the level of corporate compliance with mandatory IFRS disclosure requirements in Bahrain.

Keywords: Bahrain, board and audit committee characteristics, compliance, disclosure, IFRS

Procedia PDF Downloads 398
1166 Benefits of Gamification in Agile Software Project Courses

Authors: Nina Dzamashvili Fogelström

Abstract:

This paper examines concepts of Game-Based Learning and Gamification. Conducted literature survey found an increased interest in the academia in these concepts, limited evidence of a positive effect on student motivation and academic performance, but also certain scepticism for adding games to traditional educational activities. A small-scale empirical study presented in this paper aims to evaluate student experience and usefulness of GameBased Learning and Gamification for a better understanding of the threshold concepts in software engineering project courses. The participants of the study were 22 second year students from bachelor’s program in software engineering at Blekinge Institute of Technology. As a part of the course instruction, the students were introduced to a digital game specifically designed to simulate agile software project. The game mechanics were designed as to allow manipulation of the agile concept of team velocity. After the application of the game, the students were surveyed to measure the degree of a perceived increase in understanding of the studied threshold concept. The students were also asked whether they would like to have games included in their education. The results show that majority of the students found the game helpful in increasing their understanding of the threshold concept. Most of the students have indicated that they would like to see games included in their education. These results are encouraging. Since the study was of small scale and based on convenience sampling, more studies in the area are recommended.

Keywords: agile development, gamification, game based learning, digital games, software engineering, threshold concepts

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1165 Moderating Effects of Family Ownership on the Relationship between Corporate Governance Mechanisms and Financial Performance of Publicly Listed Companies in Nigeria

Authors: Ndagi Salihu

Abstract:

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

Keywords: profitability, board characteristics, agency theory, stakeholders

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1164 Evaluation of Cognitive Benefits among Differently Abled Subjects with Video Game as Intervention

Authors: H. Nagendra, Vinod Kumar, S. Mukherjee

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In this study, the potential benefits of playing action video game among congenitally deaf and dumb subjects is reported in terms of EEG ratio indices. The frontal and occipital lobes are associated with development of motor skills, cognition, and visual information processing and color recognition. The sixteen hours of First-Person shooter action video game play resulted in the increase of the ratios β/(α+θ) and β/θ in frontal and occipital lobes. This can be attributed to the enhancement of certain aspect of cognition among deaf and dumb subjects.

Keywords: cognitive enhancement, video games, EEG band powers, deaf and dumb subjects

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1163 Demonstrating a Relationship of Frequency and Weight with Arduino UNO and Visual Basic Program

Authors: Woraprat Chaomuang, Sirikorn Sringern, Pawanrat Chamnanwongsritorn, Kridsada Luangthongkham

Abstract:

In this study, we have applied a digital scale to demonstrate the electricity concept of changing the capacity (C), due to the weight of an object, as a function of the distance between the conductor plates and the pressing down. By calibrating on standard scales with the Visual Basic program and the Arduino Uno microcontroller board, we can obtain the weight of the object from the frequency (ƒ) that is measured from the electronic circuit (Astable Multivibrator). Our results support the concept, showing a linear correlation between the frequency and weight with an equation y = –0.0112x + 379.78 and the R2 value of 0.95. In addition, the effects of silicone rods shrinkage, permittivity and temperature were also examined and have found to affect various graph patterns observed.

Keywords: Arduino Uno board, frequency, microcontroller board, parallel plate conductor

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1162 Innovation in Traditional Game: A Case Study of Trainee Teachers' Learning Experiences

Authors: Malathi Balakrishnan, Cheng Lee Ooi, Chander Vengadasalam

Abstract:

The purpose of this study is to explore a case study of trainee teachers’ learning experience on innovating traditional games during the traditional game carnival. It explores issues arising from multiple case studies of trainee teachers learning experiences in innovating traditional games. A qualitative methodology was adopted through observations, semi-structured interviews and reflective journals’ content analysis of trainee teachers’ learning experiences creating and implementing innovative traditional games. Twelve groups of 36 trainee teachers who registered for Sports and Physical Education Management Course were the participants for this research during the traditional game carnival. Semi structured interviews were administrated after the trainee teachers learning experiences in creating innovative traditional games. Reflective journals were collected after carnival day and the content analyzed. Inductive data analysis was used to evaluate various data sources. All the collected data were then evaluated through the Nvivo data analysis process. Inductive reasoning was interpreted based on the Self Determination Theory (SDT). The findings showed that the trainee teachers had positive game participation experiences, game knowledge about traditional games and positive motivation to innovate the game. The data also revealed the influence of themes like cultural significance and creativity. It can be concluded from the findings that the organized game carnival, as a requirement of course work by the Institute of Teacher Training Malaysia, was able to enhance teacher trainers’ innovative thinking skills. The SDT, as a multidimensional approach to motivation, was utilized. Therefore, teacher trainers may have more learning experiences using the SDT.

Keywords: learning experiences, innovation, traditional games, trainee teachers

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1161 Digital Dialogue Game, Epistemic Beliefs, Argumentation and Learning

Authors: Omid Noroozi, Martin Mulder

Abstract:

The motivational potential of educational games is undeniable especially for teaching topics and skills that are difficult to deal with in traditional educational situations such as argumentation competence. Willingness to argue has an association with student epistemic beliefs, which can influence whether, and the way in which students engage in argumentative discourse activities and critical discussion. The goal of this study was to explore how undergraduate students engage with argumentative discourse activities which have been designed to intensify debate, and whether epistemic beliefs are significant to the outcomes. A pre-test, post-test design was used with students who were assigned to groups of four. They were asked to argue a controversial topic with the aim of exploring various perspectives, and the 'pros and cons' on the topic of 'Genetically Modified Organisms (GMOs)'. The results show that the game facilitated argumentative discourse and a willingness to argue and challenged peers, regardless of students’ epistemic beliefs. Furthermore, the game was evaluated positively in terms of students’ motivation and satisfaction with the learning experience.

Keywords: argumentation, attitudinal change, epistemic beliefs, dialogue, digital game objectives and theoretical

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1160 Adolescent Gamers: The Relationship between Berzonsky’s Style of Identity and Immersion: Pilot Study

Authors: Monika Paleczna, Barbara Szmigielska

Abstract:

Adolescence is a developmental period, covering the period from 10 to 20 years of age, in which young people face many challenges. One of the most important tasks of the adolescence period is getting a structured identity. The development of identity is possible by undertaking various activities. Nowadays, virtual activities are very common among young people. One of the main adolescents’ activities in the online environment is playing computer games. The main aim of this work is to answer the question about the relationship between the identity style of adolescents and immersion, -a phenomenon often observed while playing computer games. The concept of identity created by Berzonsky is considered as one of the best-defined concepts of identity. He defines identity as both a structure and a process and distinguishes three styles of identity: informational, normative, and diffuse/avoidant. Immersion is a concept that can be applied in a broad context, but in the game environment, it is a specific psychological experience of being involved in a computer game. It refers to the relocation of the attention resources to the game world, with a limited or impossible perception of stimuli from reality. Considering how much time adolescents spend playing computer games, the question about the relationship between their identity and the immersion in the game seems to be extremely interesting. Fifty adolescents aged 15-17 participated in the study. They played a computer game and completed the Identity Style Inventory and the Immersion Questionaire.

Keywords: identity, immersion, computer games, adolescence

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1159 The Contemporary Dynamics of Board Composition and Executive Compensation for R&D Spending

Authors: Farheen Akram

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Research and Development (R&D) is the most crucial element of the firm’s survival in a competitive business environment. R&D is a long-term investment; therefore, executives having the power to make the investment decisions may be pessimistic when their compensation is closely linked with short-term firm performance. Thus, the current study investigates the impact of board composition and executives’ compensation (cash or short-term benefits and LTIs) on R&D spending using a sample of 85 S&P/100 firms listed on the Australian Stock Exchange (ASX) in 2017. SmartPLS (v.3.2.7) was used to evaluate the proposed model of current research. The empirical findings of this study indicate that board composition has a significant and positive effect on R&D spending. While, as expected, executive cash compensation has negative and Long-Term-Incentives (LTIs) has a positive impact on R&D spending. Based on current findings, the study suggested that myopic behavior of CEOs and top management towards long-term value creation investment like R&D can be controlled by using long-term compensation rewards.

Keywords: cash compensation, LTIs, board composition, R&D spending

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1158 Proposal of a Virtual Reality Dynamism Augmentation Method for Sports Spectating

Authors: Hertzog Clara, Sakurai Sho, Hirota Koichi, Nojima Takuya

Abstract:

It is common to see graphics appearing on television while watching a sports game to provide information, but it is less common to see graphics specifically aiming to boost spectators’ dynamism perception. It is even less common to see such graphics designed especially for virtual reality (VR). However, it appears that even with simple dynamic graphics, it would be possible to improve VR sports spectators’ experience. So, in this research, we explain how graphics can be used in VR to improve the dynamism of a broadcasted sports game and we provide a simple example. This example consists in a white halo displayed around the video and blinking according to the game speed. We hope to increase people’s awareness about VR sports spectating and the possibilities this display offers through dynamic graphics.

Keywords: broadcasting, graphics, sports spectating, virtual reality

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1157 Teaching Business Process Management using IBM’s INNOV8 BPM Simulation Game

Authors: Hossam Ali-Hassan, Michael Bliemel

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This poster reflects upon our experiences using INNOV8, IBM’s Business Process Management (BPM) simulation game, in online MBA and undergraduate MIS classes over a period of 2 years. The game is designed to gives both business and information technology players a better understanding of how effective BPM impacts an entire business ecosystem. The game includes three different scenarios: Smarter Traffic, which is used to evaluate existing traffic patterns and re-route traffic based on incoming metrics; Smarter Customer Service where players develop more efficient ways to respond to customers in a call centre environment; and Smarter Supply Chains where players balance supply and demand and reduce environmental impact in a traditional supply chain model. We use the game as an experiential learning tool, where students have to act as managers making real time changes to business processes to meet changing business demands and environments. The students learn how information technology (IT) and information systems (IS) can be used to intelligently solve different problems and how computer simulations can be used to test different scenarios or models based on business decisions without having to actually make the potentially costly and/or disruptive changes to business processes. Moreover, when students play the three different scenarios, they quickly see how practical process improvements can help meet profitability, customer satisfaction and environmental goals while addressing real problems faced by municipalities and businesses today. After spending approximately two hours in the game, students reflect on their experience from it to apply several BPM principles that were presented in their textbook through the use of a structured set of assignment questions. For each final scenario students submit a screenshot of their solution followed by one paragraph explaining what criteria you were trying to optimize, and why they picked their input variables. In this poster we outline the course and the module’s learning objectives where we used the game to place this into context. We illustrate key features of the INNOV8 Simulation Game, and describe how we used them to reinforce theoretical concepts. The poster will also illustrate examples from the simulation, assignment, and learning outcomes.

Keywords: experiential learning, business process management, BPM, INNOV8, simulation, game

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1156 Case-Based Reasoning for Build Order in Real-Time Strategy Games

Authors: Ben G. Weber, Michael Mateas

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We present a case-based reasoning technique for selecting build orders in a real-time strategy game. The case retrieval process generalizes features of the game state and selects cases using domain-specific recall methods, which perform exact matching on a subset of the case features. We demonstrate the performance of the technique by implementing it as a component of the integrated agent framework of McCoy and Mateas. Our results demonstrate that the technique outperforms nearest-neighbor retrieval when imperfect information is enforced in a real-time strategy game.

Keywords: case based reasoning, real time strategy systems, requirements elicitation, requirement analyst, artificial intelligence

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1155 The Effect of Video Games on English as a Foreign Language Students' Language Learning Motivation

Authors: Shamim Ali

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Researchers and teachers have begun developing digital games and model environments for educational purpose; therefore this study examines the effect of a videos game on secondary school students’ language learning motivation. Secondly, it tries to find out the opportunities to develop a decision making process and simultaneously it analyzes the solutions for further implementation in educational setting. Participants were 30 male students randomly assigned to one of the following three treatments: 10 students were assigned to read the game’s story; 10 students were players, who played video game; and, and the last 10 students acted as watchers and observers, their duty was to watch their classmates play the digital video game. A language learning motivation scale was developed and it was given to the participants as a pre- and post-test. Results indicated a significant language learning motivation and the participants were quite motivated in the end. It is, thus, concluded that the use of video games can help enhance high school students’ language learning motivation. It was suggested that video games should be used as a complementary activity not as a replacement for textbook since excessive use of video games can divert the original purpose of learning.

Keywords: EFL, English as a Foreign Language, motivation, video games, EFL learners

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1154 Toward an Appropriate Index for Corporate Governance

Authors: Bita Mashayekhi, Farzaneh Jalali, Alemeh Yazdanian

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This study contributes to identifying the corporate governance indices in previous researches by using content analysis on relevant papers published in 20 top accounting journals according to Google Scholar ranking, dated from 1990 to 2016. For this purpose, 65 papers are scrutinized deeply, and the concepts of corporate governance are coded and categorized. Then extracted indices are clustered into 10 and 51 categories and subcategories, respectively; and their frequencies are determined. Results show that the board of directors’ characteristics is employed more frequently in reviewed papers, and the board of directors’ independency is the most frequent index within the 97 percent of our sample. Duality, board size, and ownership structure have more frequencies in comparison with other extracted corporate governance indices.

Keywords: corporate governance, content analysis, corporate governance index, top accounting journals

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1153 Research on Models and Selection of Entry Strategies for Catering Industry Based on the Evolutionary Game Theory

Authors: Jianxin Zhu, Na Liu

Abstract:

Entry strategies play a vital role in the development of new enterprises in the catering industry. Different entry strategies will have different effects on the development of new enterprise. Based on the research of scholars at home and abroad, and combining the characteristics of the catering industry, the entry strategies are divided into low-price entry strategies and high-quality entry strategies. Facing the entry of new enterprise, the strategies of incumbent enterprises are divided into response strategies and non-response strategies. This paper uses evolutionary game theory to study the strategic interaction mechanism between incumbent companies and new enterprises. When different initial values and parameter values are set, which strategy will the two-game subjects choose, respectively? Using matlab2016 for numerical simulation, the results show that the choice of strategies for new enterprise and incumbent enterprise is influenced by more than one factor, and the system has different evolution trends under different circumstances. When the parameters were set, the choice of two subjects' strategies mainly depends on the net profit between the strategies.

Keywords: catering industry, entry strategy, evolutionary game, strategic interaction mechanism

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1152 A Systematic Review on the Effect of Gender Diverse Board on Corporate Social Responsibility

Authors: Rofayda A. Hout

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This study aims to investigate the relationship between women on board and corporate social responsibility (CSR) in addition to the role of corporate governance in introducing and implementing CSR practices. Analysis has been conducted on 30 prior studies published between 2007 and 2017 to investigate the common areas and differences across the studies with varying conclusions. The study also handles the differences between developing and developed countries when it comes to gender diverse board and corporate social responsibility. The review conducted reveals that there is a positive relationship between women on board and corporate social responsibility. Comparison between developed and developing countries with respect to CSR implementation highlighted differences due to possible reasons relating to socio-political, cultural, socio-economic, and institutional factors. In addition, developing countries perceive CSR as philanthropy rather than part of their business mission. Given that, CSR needs to be integrated into the corporate strategic planning and be considered as fundamental part of the operations to improve the region’s needs. Developing countries were late in adopting CSR in comparison to developed countries, thus to have a fair comparison between developed and developing countries, corporate governance in developing countries should take serious steps in developing a framework for CSR implementation and integrating it within corporate operations.

Keywords: corporate governance, corporate performance, corporate social responsibility, developed countries, developing countries, gender diverse board, systematic review

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1151 The Game of Dominoes as Teaching-Learning Method of Basic Concepts of Differential Calculus

Authors: Luis Miguel Méndez Díaz

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In this article, a mathematics teaching-learning strategy will be presented, specifically differential calculus in one variable, in a fun and competitive space in which the action on the part of the student is manifested and not only the repetition of information on the part of the teacher. Said action refers to motivating, problematizing, summarizing, and coordinating a game of dominoes whose thematic cards are designed around the basic and main contents of differential calculus. The strategies for teaching this area are diverse and precisely the game of dominoes is one of the most used strategies in the practice of mathematics because it stimulates logical reasoning and mental abilities. The objective on this investigation is to identify the way in which the game of dominoes affects the learning and understanding of fundamentals concepts of differential calculus in one variable through experimentation carried out on students of the first semester of the School of Engineering and Sciences of the Technological Institute of Monterrey Campus Querétaro. Finally, the results of this study will be presented and the use of this strategy in other topics around mathematics will be recommended to facilitate logical and meaningful learning in students.

Keywords: collaborative learning, logical-mathematical intelligence, mathematical games, multiple intelligences

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1150 Board Chairman, Share Ownership and Financial Reporting Quality of Microfinance Banks in Nigeria: Impact of Regulatory Changes

Authors: Muhammad Umar Kibiya

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The study aims to examine whether regulatory changes have an impact on the financial reporting quality of Microfinance Banks in Nigeria. The research employed a panel data analysis technique, using data from 2018 to 2022. The sample includes 72 microfinance banks, using regression analyses to examine the relationship between variables. The findings indicate that Board Chairmanship has a positive and significant effect on financial reporting quality. It also reveals that share ownership has a negative and significant impact on financial reporting quality. The results suggest that regulatory changes have a positive and significant influence on financial reporting quality. Thus, findings have important implications for microfinance banks in Nigeria. It suggests that having a strong and competent board chairperson can enhance financial reporting quality, leading to more transparent and reliable information for stakeholders. Furthermore, the study highlights the importance of regulatory changes in improving financial reporting practices in the microfinance banking sector. The study contributes to the extant literature by providing empirical evidence on the relationship between board chairmanship, share ownership, financial reporting quality, and regulatory changes in microfinance banks. It further supports the concept that governance mechanisms and regulatory reforms play a crucial role in ensuring transparency and accountability within the microfinance banking sector. It recommends that microfinance banks should appoint experienced and qualified individuals as board chairpersons to enhance financial reporting quality. Furthermore, policymakers and regulatory authorities should continue to implement and enforce regulations that promote transparent financial reporting practices in microfinance banks.

Keywords: board chairman, share ownership, financial reporting quality, microfinance, regulatory changes

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1149 Cilubaba: An Agriculture-Based Education Tool through Congklak Traditional Game as an Introduction of Home Garden for Children in Cibanteng, Bogor

Authors: Yoni Elviandri, Vivi Fitriyanti, Agung Surya Wijaya, Suryani Humayyah, Muhammad Alif Azizi

Abstract:

The massive development of computing power and internet access nowadays is marked by audiovisual games and computers which are known as electronic games, one of the examples is online games. This kind of game can be found everywhere in Indonesia, both in the cities and even the villages. In the present time, online games are becoming a popular games in various layers of the community, one of them does happen to elementary school students. As the online games spread over, the traditional games gradually fade away and even thought as an old-fashioned game. Contrary, traditional games actually have the better and higher educational values such as patience, honesty, integrity and togetherness value which cannot be found in online games which are more to individualist. A brand new set of education tools is necessary to provide a convenience, safe and fun place for children to play around but still contains educational values. One interesting example goes to Cilulaba is an agricultural-based playground. It is a good place for children to play and learn as it was planned to entertain children to play around as well as introducing agriculture to them. One of the games is a 1990’s well-known traditional game which its name is Congklak. Congklak is an agricultural-based traditional game and it also introduces the home garden to the children. Some of the Cilulaba’s aims are to protect the existence of nation’s cultural inheritance through Congklak traditional game, as a tool to introduce the agriculture to the children through the methods of Congklak traditional game and giving explanation related to the advantages of a “healthy home garden” to the children. The expected output from this place is to deliver a good understanding about agriculture to the children and make them begin to love it to make an aesthetic home garden and enhance the optimalisation usage of home garden that will support the availability of various edible plants in productive and health households. The proposed method in this Student Creative Program in Society Service is Participatory Rural Appraisal (PRA) method.

Keywords: Cilubaba, Congklak, traditional game, agricultural-based playground

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1148 The Effect of Family Controlling Ownership on Financing Policy

Authors: Vera Diyanty, Akhmad Syahroza

Abstract:

This research aims to describe an empirical evidence of the influence of family control on the company’s financing policy. Additionally, this research also shows the effect of leadership from family member and the effectiveness of the board of commissioners on companies’ financing policy. The result of this study found that family control through direct and indirect ownership mechanism have a positive impact on the choice of bank loan compare to public debt. Nevertheless, this research also shows that companies’ founders who become CEO and the effectiveness of board of commissioners do not prove to increase the alignment effect nor decrease the negative impact of entrenchment effect on the bank loan preference.

Keywords: family controlling, family CEO, board effectiveness, financing policy

Procedia PDF Downloads 426
1147 Investigating Gender Differences in M-Learning Gameplay Adoption

Authors: Chih-Ping Chen

Abstract:

Despite the increasing popularity of and interest in mobile games, there has been little research that evaluates gender differences in users’ actual preferences for mobile game content, and the factors that influence entertainment and mobile-learning habits. To fill this void, this study examines different gender users’ experience of mobile English learning game adoption in order to identify the areas of development in Taiwan, using Uses and Gratification Theory, Expectation Confirmation Theory and experiential value. The integration of these theories forms the basis of an extended research concept. Users’ responses to questions about cognitive perceptions, confirmation, gratifications and continuous use were collected and analyzed with various factors derived from the theories.

Keywords: expectation confirmation theory, experiential value, gender difference, mobile game, uses and gratification

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1146 D6tions: A Serious Game to Learn Software Engineering Process and Design

Authors: Hector G. Perez-Gonzalez, Miriam Vazquez-Escalante, Sandra E. Nava-Muñoz, 
 Francisco E. Martinez-Perez, Alberto S. Nunez-Varela

Abstract:

The software engineering teaching process has been the subject of many studies. To improve this process, researchers have proposed merely illustrative techniques in the classroom, such as topic presentations and dynamics between students on one side or attempts to involve students in real projects with companies and institutions to bring them to a real software development problem on the other hand. Simulators and serious games have been used as auxiliary tools to introduce students to topics that are too abstract when these are presented in the traditional way. Most of these tools cover a limited area of the huge software engineering scope. To address this problem, we have developed D6tions, an educational serious game that simulates the software engineering process and is designed to experiment the different stages a software engineer (playing roles as project leader or as a developer or designer) goes through, while participating in a software project. We describe previous approaches to this problem, how D6tions was designed, its rules, directions, and the results we obtained of the use of this game involving undergraduate students playing the game.

Keywords: serious games, software engineering, software engineering education, software engineering teaching process

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1145 Decision-Making Process Based on Game Theory in the Process of Urban Transformation

Authors: Cemil Akcay, Goksun Yerlikaya

Abstract:

Buildings are the living spaces of people with an active role in every aspect of life in today's world. While some structures have survived from the early ages, most of the buildings that completed their lifetime have not transported to the present day. Nowadays, buildings that do not meet the social, economic, and safety requirements of the age return to life with a transformation process. This transformation is called urban transformation. Urban transformation is the renewal of the areas with a risk of disaster and the technological infrastructure required by the structure. The transformation aims to prevent damage to earthquakes and other disasters by rebuilding buildings that have completed their non-earthquake-resistant economic life. It is essential to decide on other issues related to conversion and transformation in places where most of the building stock should transform into the first-degree earthquake belt, such as Istanbul. In urban transformation, property owners, local authority, and contractor must deal at a common point. Considering that hundreds of thousands of property owners are sometimes in the areas of transformation, it is evident how difficult it is to make the deal and decide. For the optimization of these decisions, the use of game theory is foreseeing. The main problem in this study is that the urban transformation is carried out in place, or the building or buildings are transport to a different location. There are many stakeholders in the Istanbul University Cerrahpaşa Medical Faculty Campus, which is planned to be carried out in the process of urban transformation, was tried to solve the game theory applications. An analysis of the decisions given on a real urban transformation project and the logical suitability of decisions taken without the use of game theory were also supervised using game theory. In each step of this study, many decision-makers are classifying according to a specific logical sequence, and in the game trees that emerged as a result of this classification, Nash balances were tried to observe, and optimum decisions were determined. All decisions taken for this project have been subjected to two significant differentiated comparisons using game theory, and as decisions are taken without the use of game theory, and according to the results, solutions for the decision phase of the urban transformation process introduced. The game theory model developed from beginning to the end of the urban transformation process, particularly as a solution to the difficulty of making rational decisions in large-scale projects with many participants in the decision-making process. The use of a decision-making mechanism can provide an optimum answer to the demands of the stakeholders. In today's world for the construction sector, it is also seeing that the game theory is a non-surprising consequence of the fact that it is the most critical issues of planning and making the right decision in future years.

Keywords: urban transformation, the game theory, decision making, multi-actor project

Procedia PDF Downloads 106