Search results for: moderating role
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 9921

Search results for: moderating role

9771 The Analysis of the Influence of Islamic Religiosity on Tax Morale among Self-Employed Taxpayers in Indonesia

Authors: Nurul Hidayat

Abstract:

Based on the data from the Indonesian Tax Authority, the contribution of self-employed taxpayers in Indonesia is just approximately 1-2 percent of total tax revenues during 2013 - 2015. This phenomenon requires greater attention to understand what factors that may affect it. The fact that Indonesia has the most prominent Muslim population in the world makes it important to analyze whether there potentially exists a correlation between Islamic religiosity and low tax contribution. The low level of tax contribution may provide an initial indication of low tax morale and tax compliance. This study will extend the existing literature by investigating the influence of Islamic religiosity as a moderating effect on the relationship between the perceptions of government legitimacy and tax morale among self-employed taxpayers. There are some factors to consider when taking into account the issue of Islamic religiosity and its relationship with tax morale in this study. Firstly, in Islam, there is a debate surrounding the lawfulness of tax. Some argue that Muslims should not have to pay tax; while others argue that the imposition of the tax is legitimate in circumstances. These views may have an impact on government legitimacy and tax morale. Secondly, according to Islamic sharia, Islam recognizes another compulsory payment, i.e. zakat, which to some extent has similar characteristics to tax. According to Indonesian Income Tax Law, zakat payment has just been accommodated as a deduction from taxable income. As a comparison, Malaysia treats zakat as a tax rebate. The treatment of zakat only as a taxable income deduction may also lead to a conflicting issue regarding the perception of tax fairness that possibly erode the perception of government legitimacy and tax morale. Based on the considerations above, perceptions of government legitimacy become important to influence the willingness of people to pay tax while the level of Islamic religiosity has a potential moderator effect on that correlation. In terms of measuring the relationship among the variables, this study utilizes mixed-quantitative and qualitative methods. The quantitative methods use surveys to approximately 400 targeted taxpayers while the qualitative methods employ in-depth interviews with 12 people, consist of experts, Islamic leaders and selected taxpayers. In particular, the research is being conducted in Indonesia, the country with the largest Muslim population in the world which has not fully implemented Islamic law as state law. The result indicates that Islamic religiosity becomes a moderating effect on the way taxpayers perceived government legitimacy that finally influences on tax morale. The findings of this study are supportive for the improvement of tax regulations by specifically considering tax deductions for zakat.

Keywords: Islamic religiosity, tax morale, government legitimacy, zakat

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9770 The Algorithmic Dilemma: Virtue Development in the Midst of Role Conflict and Role Ambiguity in Platform Work

Authors: Thumesha Jayatilake

Abstract:

As platform work continues to proliferate, algorithmic management, which takes care of its operational role, poses complex challenges, including job satisfaction, worker involvement, ethical decision-making, and worker well-being. This conceptual paper scrutinizes how algorithmic management influences virtue development among platform workers, with an emphasis on the effects of role conflict and role ambiguity. Using an interdisciplinary approach, the research elucidates the complex relationship between algorithmic management systems and the ethical dimensions of work. The study also incorporates the interplay of human interaction and short-term task orientation, thus broadening the understanding of the impacts of algorithmic management on virtue development. The findings have significant implications for policymakers, academics, and industry practitioners, illuminating the ethical complexities presented by the use of algorithms in modern employment settings.

Keywords: algorithmic management, ethics, platform work, virtue

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9769 RAPDAC: Role Centric Attribute Based Policy Driven Access Control Model

Authors: Jamil Ahmed

Abstract:

Access control models aim to decide whether a user should be denied or granted access to the user‟s requested activity. Various access control models have been established and proposed. The most prominent of these models include role-based, attribute-based, policy based access control models as well as role-centric attribute based access control model. In this paper, a novel access control model is presented called “Role centric Attribute based Policy Driven Access Control (RAPDAC) model”. RAPDAC incorporates the concept of “policy” in the “role centric attribute based access control model”. It leverages the concept of "policy‟ by precisely combining the evaluation of conditions, attributes, permissions and roles in order to allow authorization access. This approach allows capturing the "access control policy‟ of a real time application in a well defined manner. RAPDAC model allows making access decision at much finer granularity as illustrated by the case study of a real time library information system.

Keywords: authorization, access control model, role based access control, attribute based access control

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9768 Moderating Effect of Different Social Supports on the Relationship between Workplace Bullying and Intention to Occupation Leave in Nurses

Authors: Chenchieh Chang

Abstract:

Objectives: This study had two objectives. First, it used affective events theory to investigate the relationship between workplace bullying and the intention to resign in nurses, a topic rarely explored in previous studies. Second, according to the conservation of resource theory, individuals encountering work incidents will utilize resources that are at their disposal to strengthen or weaken the effects of the incidents on them. Such resources include social support that comes from their bosses, colleagues, family, and friends. To answer the question of whether different social supports exert distinct effects on alleviating stress experienced by nurses, this study examined the moderating effects of different social supports on the relationship between workplace bullying and nurses’ intention to resign. Method: This study was approved by an institutional review board (code number: 105070) and adopted purposive sampling to survey 911, full-time nurses. Results: Work-related bullying exerted a significant and positive effect on the intention to resign, whereas bullying pertaining to interpersonal relationships and body-related bullying nonsignificantly affected intention to resign. Support from supervisors enhanced the effect of work-related bullying on an intention to resign, whereas support from colleagues and family did not moderate said effect. Research Limitations/Implications: The self-reporting method and cross-sectional research design adopted in this study might have resulted in common method variance and limited the ability to make causal inferences. This study suggests future studies to obtain measures of predictor and criterion variables from different sources or ensure a temporal, proximal, or psychological separation between predictor and criterion in the collection of data to avoid the common method bias. Practical Implications: First, businesses should establish a friendly work environment and prevent employees from encountering workplace bullying. Second, because social support cannot diminish the effect of workplace bullying on employees’ intention to resign, businesses should offer other means of assistance. For example, business managers may introduce confidential systems for employees to report workplace bullying; or they may establish consultation centers where employees can properly express their thoughts and feelings when encountering workplace bullying.

Keywords: workplace bullying, intention to occupation leave, social supports, nurses

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9767 Digital Transformation and Environmental Disclosure in Industrial Firms: The Moderating Role of the Top Management Team

Authors: Yongxin Chen, Min Zhang

Abstract:

As industrial enterprises are the primary source of national pollution, environmental information disclosure is a crucial way to demonstrate to stakeholders the work they have done in fulfilling their environmental responsibilities and accepting social supervision. In the era of the digital economy, many companies, actively embracing the opportunities that come with digital transformation, have begun to apply digital technology to information collection and disclosure within the enterprise. However, less is known about the relationship between digital transformation and environmental disclosure. This study investigates how enterprise digital transformation affects environmental disclosure in 643 Chinese industrial companies, according to information processing theory. What is intriguing is that the depth (size) and breadth (diversity) of environmental disclosure linearly increase with the rise in the collection, processing, and analytical capabilities in the digital transformation process. However, the volume of data will grow exponentially, leading to a marginal increase in the economic and environmental costs of utilizing, storing, and managing data. In our empirical findings, linearly increasing benefits and marginal costs create a unique inverted U-shaped relationship between the degree of digital transformation and environmental disclosure in the Chinese industrial sector. Besides, based on the upper echelons theory, we also propose that the top management team with high stability and managerial capabilities will invest more effort and expense into improving environmental disclosure quality, lowering the carbon footprint caused by digital technology, maintaining data security etc. In both these contexts, the increasing marginal cost curves would become steeper, weakening the inverted U-shaped slope between DT and ED.

Keywords: digital transformation, environmental disclosure, the top management team, information processing theory, upper echelon theory

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9766 The Development of Fiscal Policy in Light of Economic Systems

Authors: Djehich Mohamed Yousri

Abstract:

This research tries to highlight the different stages and developments of financial policy which has evolved significantly in its means and mechanism, goals as well, according to the successful developments of the society, in addition to that, the role of the country has been developed from custody to intervening country, that evolution does not impact only on financial science but it was reflected on financial system concepts, that helped fr transport it from neutral financial policy to intervening policy, since each stage was characterized by a set of characteristics, financial policy considers like reflective mirror to the role of state in all times, when the state has been absent as an organized authority to society, the role of financial policy was weakened and has been limited under the impact of ideology which exists at all time, financial role has was limited until the state intervened in all aspects of life, the state role is also influential in economic, social, and political life, this study highlighting the most important developments of financial policy under successful economic systems.

Keywords: public expenditure, government spending, taxes, revenues public, economics

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9765 The Attitudinal Development of Nigerian Children: The Role of Social Studies in the 21st Century

Authors: Agogo Agnes

Abstract:

An attempt was made in the paper to x-ray the progressive and systematic development of the Nigerian child vis-a-vis the role of social studies as a discipline in the 21st century. An indepth explanation was equally made with regards to the commitment and role of teachers in both cognitive and social modification of the attitude of the Nigerian child.

Keywords: social studies, systematic development, social skills, vis-a-vis

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9764 Examining the Mediating and Moderating Role of Relationships in the Association between Poverty and Children’s Subjective Well-Being

Authors: Esther Yin-Nei Cho

Abstract:

There is inconsistency among studies about whether there is an association between poverty and the subjective wellbeing of children. Some have found a positive association, though its magnitude could be limited, others have shown no association. One possible explanation for this inconsistency is that household income, an often-adopted measure of child poverty, may not accurately and stably reflect the actual life experience of children. Some studies have suggested, however, that material deprivation covering various dimensions of children’s lives could be a better measure of child poverty. Another possible explanation for the inconsistency is that the link between poverty and subjective wellbeing of children may not be that straightforward, as there could be underlying mechanisms, such as mediation and moderation, influencing its direction or strength. While a mediator refers to the mechanism through which an independent variable affects a dependent variable, a moderator changes the direction or strength of the relationship between an independent variable and a dependent variable. As suggested by empirical evidence, family relationships and friendships could be potential mediators or moderators of the link between poverty and subjective well-being: poverty affects relationships; relationships are an important element in children’s subjective well-being; and economic status affects child outcomes, though not necessarily subjective wellbeing, through relationships. Since the potential links have not been adequately understood, this study fills this gap by examining the possible role of family relationships and friendships as mediators or moderators between poverty (using child-derived material deprivation as measure) and the subjective wellbeing of children. Improving subjective wellbeing is increasingly considered as a policy goal. The finding of no or a limited association between poverty and subjective wellbeing of children could be a justification for less effort to improve poverty in this regard. But if the observed magnitude of that association is due to some underlying mechanisms at work, the effect of poverty may be underestimated and the potentially useful strategies that take into account both poverty and other mediators or moderators for improving children’s subjective well-being may be overlooked. Multiple mediation, and multiple moderation models, based on regression analyses, are performed to a sample of approximately 1,600 children, who are aged 10 to 15, from the wellbeing survey conducted by The Children’s Society in England from 2010 to 2011. Results show that the effect of children’s material deprivation on their subjective well-being is mediated by their family relationships and friendships. Moreover, family relationships are a significant moderator. It is found that the negative impact of child deprivation on subjective wellbeing could be exacerbated if family relationships are not going well, while good family relationships may prevent the further decline in subjective well-being. Policy implications of the findings are discussed. In particular, policy measures that focus on strengthening the family relationships or nurturing home environment through supporting household’s economic security and parental time with children could promote the subjective wellbeing of children.

Keywords: child poverty, mediation, moderation, subjective well-being of children

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9763 Asset Pricing Puzzle and GDP-Growth: Pre and Post Covid-19 Pandemic Effect on Pakistan Stock Exchange

Authors: Mohammad Azam

Abstract:

This work is an endeavor to empirically investigate the Gross Domestic Product-Growth as mediating variable between various factors and portfolio returns using a broad sample of 522 financial and non-financial firms enlisted on Pakistan Stock Exchange between January-1993 and June-2022. The study employs the Structural Equation modeling and Ordinary Least Square regression to determine the findings before and during the Covid-19 epidemiological situation, which has not received due attention by researchers. The analysis reveals that market and investment factors are redundant, whereas size and value show significant results, whereas Gross Domestic Product-Growth performs significant mediating impact for the whole time frame. Using before Covid-19 period, the results reveal that market, value, and investment are redundant, but size, profitability, and Gross Domestic Product-Growth are significant. During the Covid-19, the statistics indicate that market and investment are redundant, though size and Gross Domestic Product-Growth are highly significant, but value and profitability are moderately significant. The Ordinary Least Square regression shows that market and investment are statistically insignificant, whereas size is highly significant but value and profitability are marginally significant. Using the Gross Domestic Product-Growth augmented model, a slight growth in R-square is observed. The size, value and profitability factors are recommended to the investors for Pakistan Stock Exchange. Conclusively, in the Pakistani market, the Gross Domestic Product-Growth indicates a feeble moderating effect between risk-premia and portfolio returns.

Keywords: asset pricing puzzle, mediating role of GDP-growth, structural equation modeling, COVID-19 pandemic, Pakistan stock exchange

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9762 Classifying the Role of Technology in Technology Development

Authors: Hyun Joung No, Chul Lee

Abstract:

Even though technology evolves and develops through interaction with each other, not all technologies contribute to the development of technology equally. While some technologies play a central role in developing technology, others play a secondary role. The role of the technological components can be classified as core or non-core (peripheral) technology. The core technologies have a considerable knowledge interaction with other technological components while the non-core technologies barely interact with others within the system. This study introduces the concept that classifies the technological components into core or peripheral technology according to their role and importance in the technology field. The study adapted the social network analysis to examine the relationship between technological components. Using a continuous core-periphery analysis, it identifies the technological network structure and classifies the core and peripheral nodes. Based on their knowledge inflow/outflow direction and their dependence/influence on core technologies, the technological clusters are classified into four categories: (1) high dependence and high influence on core technology, (2) high dependence and low influence on core technology, (3) low dependence and high influence on core technology, and (4) low dependence and low influence on core technology.

Keywords: core technology, periphery technology, technological components, technological role

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9761 Empirical Study on the Organizational Role Stress and its Effect on Private and Government Sector Employees

Authors: Rashmi Shahu

Abstract:

This is a comparative study of the Organizational Role Stress among the private and government sector employees. There was no known similar kind of Organizational Role Stress study in the field area i.e. Nagpur city. Hence, in order to understand the ORS level pertaining to the government and private sector employees in various offices it was taken as the subject for this study. The Method used for this study was the incidental sampling method. The Organizational Role Scale containing 50 statements related to the ten different ORS areas was used for observations. All 60 participants were tested. The results of the study show that there was a significant difference in only one area of ORS i.e. Personal Inadequacy for the participants. The employees from the private sector showed higher Personal Inadequacy than the government employees. Rest of the ORS areas showed no significant difference meaning that the employees were well adjusted in the respective areas.

Keywords: organozational role stress, private sector, government sector, personal inadequacy

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9760 Antecedents of Regret and Satisfaction in Electronic Commerce

Authors: Chechen Liao, Pui-Lai To, Chuang-Chun Liu

Abstract:

Online shopping has become very popular recently. In today’s highly competitive online retail environment, retaining existing customers is a necessity for online retailers. This study focuses on the antecedents and consequences of Internet buyer regret and satisfaction in the online consumer purchasing process. This study examines the roles that online consumer’s purchasing process evaluations (i.e., search experience difficulty, service-attribute evaluations, product-attribute evaluations and post-purchase price perceptions) and alternative evaluation (i.e., alternative attractiveness) play in determining buyer regret and satisfaction in e-commerce. The study also examines the consequences of regret, satisfaction and habit in regard to repurchase intention. In addition, this study attempts to investigate the moderating role of habit in attaining a better understanding of the relationship between repurchase intention and its antecedents. Survey data collected from 431 online customers are analyzed using structural equation modeling (SEM) with partial least squares (PLS) and support provided for the hypothesized links. These results indicate that online consumer’s purchasing process evaluations (i.e., search experience difficulty, service-attribute evaluations, product-attribute evaluations and post-purchase price perceptions) have significant influences on regret and satisfaction, which in turn influences repurchase intention. In addition, alternative evaluation (i.e., alternative attractiveness) has a significant positive influence on regret. The research model can provide a richer understanding of online customers’ repurchase behavior and contribute to both research and practice.

Keywords: online shopping, purchase evaluation, regret, satisfaction

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9759 Post-Traumatic Stress Disorder and Problem Alcohol Use in Women: Systematic Analysis

Authors: Neringa Bagdonaite

Abstract:

Study Aims: The current study aimed to systematically analyse various research done in the area of female post-traumatic stress disorder (PTSD) and alcohol abuse, and to critically review these results on the basis of theoretical models as well as answer following questions: (I) What is the reciprocal relationship between PTSD and problem alcohol use among females; (II) What are the moderating/mediating factors of this relationship? Methods: The computer bibliographic databases Ebsco, Scopus, Springer, Web of Science, Medline, Science Direct were used to search for scientific articles. Systematic analyses sample consisted of peer-reviewed, English written articles addressing mixed gender and female PTSD and alcohol abuse issues from Jan 2012 to May 2017. Results: Total of 1011 articles were found in scientific databases related to searched keywords of which 29 met the selection criteria and were analysed. The results of longitudinal studies indicate that (I) various trauma, especially interpersonal trauma exposure in childhood is linked with increased risk of revictimization in later life and problem alcohol use; (II) revictimization in adolescence or adulthood, rather than victimization in childhood has a greater impact on the onset and progression of problematic alcohol use in adulthood. Cross-sectional and epidemiological studies also support significant relationships between female PTSD and problem alcohol use. Regards to the negative impact of alcohol use on PTSD symptoms results are yet controversial; some evidence suggests that alcohol does not exacerbate symptoms of PTSD over time, while others argue that problem alcohol use worsens PTSD symptoms and is linked to chronicity of both disorders, especially among women with previous alcohol use problems. Analysis of moderating/mediating factors of PTSD and problem alcohol use revealed, that higher motives/expectancies, specifically distress coping motives for alcohol use significantly moderates the relationship between PTSD and problematic alcohol use. Whereas negative affective states mediate relationship between symptoms of PTSD and alcohol use, but only among woman with alcohol use problems already developed. Conclusions: Interpersonal trauma experience, especially in childhood and its reappearance in lifetime is linked with PTSD symptoms and problem drinking among women. Moreover, problem alcohol use can be both a cause and a consequence of trauma and PTSD, and if used for coping it, increases the likelihood of chronicity of both disorders. In order to effectively treat both disorders, it’s worthwhile taking into account this dynamic interplay of women's PTSD symptoms and problem drinking.

Keywords: female, trauma, post-traumatic stress disorder, problem alcohol use, systemic analysis

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9758 The Role of Community Participation in the Socialization of the Child within the Saudi Family in Riyadh City

Authors: Ohoud Abdullatif Alshaiji

Abstract:

Child-rearing is considered as the most important family role and with the modern lifestyle and busy families social institutions has taken this role from the family to encourage the individuals active's role in the social life, this study aimed to acknowledge the contributions of the social institutions in child-rearing the Saudi children and to acknowledge The Role of the community's partnership in activating the social child-rearing for the Saudi children. The research main question was how much the community's partnership is actually participating in activating the process of the social development of the Saudi children. The importance of this study comes from the massive care that has been given from all over the world, children international organizations, and this research is focusing on the participating of five social organization in child-rearing the Saudi children. The study was limited on the mothers of the children who are enrolled in the government's kindergarten the tool that has been used was the Questionnaire, using the descriptive and analytical approach. The important role of the family in encouraging the social development for the Saudi child, and the results has shown the importance of the mosque in encouraging the good social behaviors. And the kindergarten role has shown after the mosque because of the changes that made most of the families relying on the educational institutions to help the child to adapt in a different cultures. To spread the community's partnership in all the social actions, to support and encourage the role of community's partnership in activating the process of the social development of the Saudi children, to minimize the difficulties and the provide the need to fully support the community's partnership.

Keywords: child-rearing, social development, acknowledge the contributions

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9757 Green Initiative and Marketing Approach: Developing a Better Marketing Approach of Green Initiatives by an Apparel Brand

Authors: Vaishali Joshi, Pallav Joshi

Abstract:

Environment concern has become an important topic and continues to acquire more popularity in the coming scenario. We all are exposed to messages daily, which encourage us to involve in green behavior. Factors such as Global Warming, Climate change are creating a big buzz amongst the people. Realizing this, many firms/companies are adopting the bright way of making profit along with creating a brand image, by going green. These firms/companies persuade consumers to use purchase eco-friendly products for the benefit of the environment and the society. In such scenario, it becomes very essential for such firms/companies to approach the customers in a better way. In other words, we can say that marketing approach plays a crucial role for such firm/companies. Hence in this research study, we have tried to create a marketing approach for the firms/companies for selling the eco-friendly apparels. We have studied the hypothetical apparel brand who has taken a green initiative of making their products eco-friendly. We have named this hypothetical brand as “Go-Green”. By taking this hypothetical brand we have studied about how this brand can achieve better marketing approach. In particular, we have studied the four types of print advertisements of this brand as follows :(i) print advertisement showing only eco-friendly apparel (ii) print advertisement showing eco-friendly apparel labeled with eco-label (iii) print advertisement showing eco-friendly apparel along with information about the benefit of the featured apparel and (iv) print advertisement showing eco-friendly apparel with both eco-label and information about the benefit of the featured apparel. The conclusion of this research suggest that respondents more positively evaluate the print advertisement of eco-friendly apparel labeled with eco-labels and information about the benefit of the featured apparel, compared by other three print advertisement. Moreover, in this research study, we have studied environment knowledge, as the moderating factor affecting the consumer green purchase behavior.

Keywords: eco-friendly apparel, print advertisement, eco-label, environment knowledge

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9756 The Female Jihad: A Case Study of Jamaah Islamiyah’s Women in Indonesia

Authors: Milda Istiqomah

Abstract:

The current trends demonstrate that the number of women involved in terrorism is steadily increasing. There are at least two types of roles that women assume in terrorism; the ‘visible role’ and ‘invisible role’. Both roles are very important to the sustainability of terrorism and terrorist organizations. The findings of this paper are based on the analysis of multiple case study from two terrorism verdicts in Indonesia, media reports and academic journals. This paper argues that women in Jemaah Islamiyah (JI) play an important role in both categories. They are involved in this organization by marital and kinship linkages which aim to secure the networks and regenerate the Jihadi ideology within JI. Finally, this paper states that the role of women in JI is significant due to its importance in delivering the idea of Jihad to younger generations.

Keywords: terrorism, women, jihadi movement, case study

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9755 The Influence of Caregivers’ Preparedness and Role Burden on Quality of Life among Stroke Patients

Authors: Yeaji Seok, Myung Kyung Lee

Abstract:

Background: Even if patients survive after a stroke, stroke patients may experience disability in mobility, sensation, cognition, and speech and language. Stroke patients require rehabilitation for functional recovery and daily life for a considerable time. During rehabilitation, the role of caregivers is important. However, the stroke patients’ quality of life may deteriorate due to family caregivers’ non-preparedness and increased role burden. Purpose: To investigate the prediction of caregivers' preparedness and role burden on stroke patients’ quality of life. Methods: The target population was stroke patients who were hospitalized for rehabilitation and their family care providers. A total of 153 patient-family caregiver dyads were recruited from June to August 2021. Data were collected from self-reported questionnaires and analyzed using descriptive statistics, t-tests, chi-squared test, one-way analysis of variance, Pearson’s correlation coefficients, and multiple regression with SPSS statistics 28 programs. Results: Family caregivers’ preparedness affected stroke patients’ mobility (β = .20, p < 0.05) and character (β = -.084, p < 0.05) and production activities (β = -.197, p < 0.05) in quality of life. The role burden of family caregivers affected language skills (β = .310, p<0.05), visual functions (β=-.357, p < 0.05), thinking skills (β = 0.443, p = 0.05), mood conditions (β = 0.565, p < 0.001), family roles (β = -0.361, p < 0.001), and social roles (β = -0.304, p < 0.001), while the caregivers’ burden of performing self-protection negatively affected patients’ social roles (β = .180, p=.048). In addition, caregivers’ role burden of personal life sacrifice affected patients’ mobility (β = .311, p < 0.05), self-care (β =.232, p < 0.05) and energy (β = .239, p < 0.05). Conclusion: This study indicated that family caregivers' preparedness and role burden affected stroke patients’ quality of life. The results of this study suggested that intervention to improve family caregivers’ preparedness and to reduce role burden should be required for quality of life in stroke patients.

Keywords: quality of life, preparedness, role burden, caregivers, stroke

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9754 Changing the Traditional Role of CFOs

Authors: Seyedmohammad Mousavian

Abstract:

Technological advancements are becoming unprecedentedly dominant everywhere. This dominance requires drastic chTechnological advancements are becoming unprecedentedly dominant everywhere. This dominance requires drastic changes in traditional thinking, procedures, and responsibilities. Chief Financial Officers (CFOs) have long played a key role in every organization around the globe and must adapt themselves to the disruptive technology which brings positive and negative points. This paper will discuss the shift of the traditional role of CFOs from just reporting toward more innovative roles like “Storytelling”, business partnering, and strategic planning.

Keywords: accounting information system, technology, data, CFO, finance

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9753 The Influence of Gender Role Socialization on Entrepreneurial Choices in 21st Century Africa: The Case of Cultural Ghana

Authors: Priscilla Adoley Moffat

Abstract:

Over the years, entrepreneurship has been promoted as an important tool for bridging the socioeconomic gap between the male gender and the female gender. In the face of the efforts to advance gender equity, however, there exist sociocultural factors whose influence on these efforts cannot be ignored or underrated. This study explored the influence of gender role socialization on entrepreneurial decisions in the male-dominated African society, with special focus on Ghana. The study essentially sought to find out whether gender role socialization in the Ghanaian culture affects the individual’s entrepreneurial choices and/or ventures. And if it does, how? The study analyzed the common gender roles found in the Ghanaian culture and the perceptions about these gender roles. 2507 male and female Ghanaian entrepreneurs were randomly sampled and interviewed. One particularly interesting finding of the study is that, while some entrepreneurs have interests in other enterprises, they fear becoming challengers of societal norms, as those ventures have been assigned to the other gender by the culture. Additionally, most of these entrepreneurs fear low or no patronage from members of the society. The study, thus, revealed a significant relationship between culture, especially gender role socialization, and patronage of businesses, as well as the success and profitability of an enterprise. It was, thus, concluded that most entrepreneurs’ entrepreneurial decisions or choices are influenced by the entrepreneur’s gender role socialization. By extension, gender role socialization was found to influence and limit entrepreneurial ventures.

Keywords: gender, role, socialization, entrepreneur, culture, ghana

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9752 Understanding the Scope of Architects in Disaster Risk Reduction: The Case of Bhuj

Authors: Sweta Kandari

Abstract:

Predominantly, the conventional role of an architect is to design and construct. However, in a post-disaster scenario, the prevalent role expands and includes many other responsibilities. Agencies collaborating in post-disaster reconstruction face the challenge of building back quickly while requiring them to listen, reflect, develop and deliver as per the needs and requirements of the people. The question of the role of an architect has been extensively discussed in the reconstruction field. Discourses about the role of an architect in post-disaster scenario revolve around the ignorance by the profession, their professional abilities and inabilities. Within this domain, this paper aims at analyzing and recognizing the roles, responsibilities, scope, limitations, skillsets applied and required by an architect while working in a post-disaster situation. Four projects rebuilt after the 2001 Bhuj earthquake in Gujarat, India were examined for this research. Based on the analysis of the case study, areas of intervention of an architect in the various stages of rebuilding were identified. It was reinforced that within the areas of intervention identified, there is a vast gap between the prescribed, the prevalent notion and the performed responsibilities of an architect. This paper brings forth the specific gaps in the rebuilding process while exploring and understanding the relationship between various stakeholders that influence the role of an architect.

Keywords: rebuilding, role of an architect, Bhuj, post-disaster

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9751 A Study of the Influence of College Students’ Exercise and Leisure Motivations on the Leisure Benefits: Using Leisure Involvement as a Moderator

Authors: Chiung-En Huang, Cheng-Yu Tsai, Shane-Chung Lee

Abstract:

This study aim at the influence of college students’ exercise and leisure motivations on the leisure benefits while using the leisure involvement as a moderator. Whereby, the research tools used in this study included the application of leisure motivation scale, leisure involvement scale and leisure benefits scale, and a hierarchical regression analysis was performed by using a questionnaire-based survey, in which, a total of 1,500 copies of questionnaires were administered and 917 valid questionnaires were obtained, achieving a response rate of 61.13%. Research findings explore that leisure involvement has a moderating effect on the relationship between the leisure motivation and leisure benefits.

Keywords: leisure motivation, leisure involvement, leisure benefits, moderator

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9750 Study on the Role of Positive Emotions in Developmental Psychology

Authors: Hee Soo Kim, Ha Young Kyung

Abstract:

This paper examines the role of positive emotions in human psychology. By understanding Fredrickson and Lyubomirsky et al.’s on positive emotions, one can better understand people’s intuitive understanding, mental health and well-being. Fredrickson asserts that positive emotions create positive affects and personal resources, and Lyubomirsky et al. relate such positive resources to the creation of happiness and personal development. This paper finds that positive emotions play a significant role in the learning process, and they are instrumental in creating a long-lasting repertoire of personal resources and play an essential role in the development of the intuitive understanding of life variables, resilience in coping with life challenges, and ability to build more successful lives.

Keywords: Positive emotions, positive affects, personal resources, negative emotions, development

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9749 Illustrative Effects of Social Capital on Perceived Health Status and Quality of Life among Older Adult in India: Evidence from WHO-Study on Global AGEing and Adults Health India

Authors: Himansu, Bedanga Talukdar

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The aim of present study is to investigate the prevalence of various health outcomes and quality of life and analyzes the moderating role of social capital on health outcomes (i.e., self-rated good health (SRH), depression, functional health and quality of life) among elderly in India. Using WHO Study on Global AGEing and adults health (SAGE) data, with sample of 6559 elderly between 50 and above (Mage=61.81, SD=9.00) age were selected for analysis. Multivariate analysis accessed the prevalence of SRH, depression, functional limitation and quality of life among older adults. Logistic regression evaluates the effect of social capital along with other co-founders on SRH, depression, and functional limitation, whereas linear regression evaluates the effect of social capital with other co-founders on quality of life (QoL) among elderly. Empirical results reveal that (74%) of respondents were married, (70%) having low social action, (46%) medium sociability, (45%) low trust-solidarity, (58%) high safety, (65%) medium civic engagement and 37% reported medium psychological resources. The multivariate analysis, explains (SRH) is associated with age, female, having education, higher social action great trust, safety and greater psychological resources. Depression among elderly is greatly related to age, sex, education and higher wealth, higher sociability, having psychological resources. QoL is negatively associated with age, sex, being Muslim, whereas positive associated with higher education, currently married, civic engagement, having wealth, social action, trust and solidarity, safeness, and strong psychological resources.

Keywords: depressive symptom, functional limitation, older adults, quality of life, self rated health, social capital

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9748 Correlates of Work-Family Role Conflict and Well-Being: A Comparative Analysis by Gender

Authors: Liat Kulik

Abstract:

The main goal of the present study was to examine gender differences in the variables that explain the experience of role conflict and well-being among Jewish working fathers and mothers in the Israel. The experience of work-family conflict arises from simultaneous pressures from the work and family domains that are mutually incompatible. In light of the expansion of women's role set following the addition of paid employment outside of the home, most of the studies dealing with the impact of multiple roles on well-being have been conducted among women. However, changes in gender roles in recent years have also affected men's role set, as reflected in the terms ‘new men’ and ‘new fathers’. Based on structural equation modeling, the study examined gender differences in variables that explain the experience of two types of role conflict – family interferes with work (FIW) and work interferes with family (WIF), as well as with the sense of well-being (positive and negative affect) among 611 employed Jewish mothers and fathers in Israel. The findings revealed that for women, both FIW and WIF conflict correlated negatively with well-being, whereas for men, a negative correlation with well-being was found only in the case of FIW conflict. For both men and women, egalitarian gender role ideology correlated with the dimension of positive effect, but the correlation was stronger for men. The findings highlight the contribution of egalitarian gender role ideology to alleviating the experience of role conflict and improving the emotional well-being of both men and women. Contrary to expectations, social support contributed more to mitigating negative effect among men than women. On the whole, the findings highlight the changes that men have experienced in the work-family system. In sum, the research findings shed new light on the masculine image in terms of the experience of FIW conflict. In contrast to the prevailing assumption that FIW role conflict is predominant among women, the findings of this study indicate that today, this type of role conflict is experienced equally by men and women whereas WIF conflict is predominant among men. Furthermore, contrary to expectations, levels of perceived social support were found to be similar for men and women, and men benefited from it even more than women did.

Keywords: FIW conflict, WIF conflict, social support, egalitarian gender role ideology, overload

Procedia PDF Downloads 262
9747 Technoeustress in Higher Education Teachers: A Study on Positive Stress

Authors: Ligia Nascimento, Manuela Faia Correia

Abstract:

Nowadays, Information and Communication Technologies (ICT) are embedded in most professions. Technostress - or stress induced by the use of ICTs, has been studied in various sectors of activity and in different geographical areas, mainly from the perspective of its harmful impacts. In the context of work, the technological contexts capable of causing stress have been examined in-depth, as well as the type of individuals most likely to experience its negative effects. However, new lines of the research argue that the stress generated by the use of ICTs may not necessarily be detrimental (technodistress), admitting that, in contrast, and in addition, it may actually be beneficial to organizations and their employees (technoeustress). Any measures that succeed in reducing technodistress do not necessarily lead to the creation of technoeustress, justifying the study of this phenomenon in a focused and independent manner. Adopting the transactional model of stress as the basic theoretical framework, an ongoing research project aims to study technoeustress independently. Given the role played in the qualification and progress of society and the economy, it becomes particularly critical to care for the well-being of the higher education teacher. Particularly in recent times, when teleworking is prevalent, these professionals have made a huge, compulsive effort to adapt to a new teaching reality. Rather than limiting itself to mitigating adverse effects of ICT use, which featured earlier approaches, the present study seeks to understand how to activate the positive side of technostress in higher education teachers in order to obtain favorable personal and organizational outcomes from ICT use at work. The research model seeks to understand, upstream, the ICT characteristics that increase the perception of technoeustress among higher education teachers, studying the direct and moderating effects of individual and organizational variables and, downstream, the impacts that technoeustress has on job satisfaction and performance. This research contributes both to expanding the knowledge of the technostress phenomenon and to identify possible recommendations for management.

Keywords: higher education teachers, ICT, stress, technoeustress

Procedia PDF Downloads 118
9746 Role of Emotional Support and Work Motivation for Quality of Work Life on Balinese Working Women

Authors: Komang Rahayu Indrawati, Ni Wayan Sinthia Widiastuti, Ratna Dewi Santosa

Abstract:

Today the career of Balinese working women has been highly developed where able to work with loyalty and high professionalism. Career for a woman is one conscious choice and a call of conscience, which provides financial support for her family. Career for women can develop their own potencies, intellectually, and socially, so women feel that their role is meaningful and beneficial for herself and others. Emotional support becomes important to understand certainly for women who have multirole like Balinese working women to meet the demands of their role and also enhancing their work motivation and the quality of work life. This research used quantitative research method with questionnaires dissemination to 120 respondents and analyzed using Multiple Regression Analysis. The purpose of this study was to see the role of emotional support for work motivation and quality of work life in working Balinese women. The results of this study showed that emotional support and work motivation give a significant role in the quality of work life on Balinese working women.

Keywords: Balinese working women, emotional support, quality of work life, work motivation

Procedia PDF Downloads 172
9745 Strategy, Intellectual Capital Disclosure, Competition, and Market Performance

Authors: Agnes Utari Widyaningdyah

Abstract:

This study investigates the relationship between strategy, intellectual capital (IC) disclosure, and the firm’s performance by considering business competition as a moderating variable. The secondary sectors manufacturing firms in the Jakarta Stock Industrial Classification as sample because this group represents a knowledge-intensive firm according to the OECD (Organization for Economic Cooperation and Development) criteria. Using path analysis, this study reveals that there is a significant influence of strategy toward IC disclosure. Firms with differentiation strategy tend to withhold its strategic information included IC because of afraid in losing their competitive advantage. The results also indicate that firms are more likely to withhold information about IC if they perceive that current or potential competition is strong. However, firms should consider that IC disclosure is a positive signal to the investor.

Keywords: strategy, IC disclosure, market performance, business competition

Procedia PDF Downloads 266
9744 Self-Congruence and Oppositional Brand Loyalty: The Role of Consumer Engagement, Consumer Brand Identification and Gender

Authors: Muhammad Sheeraz, Mehwish Ejaz

Abstract:

This study endeavors to enhance the understanding of the determinants of oppositional brand loyalty, particularly within the context of fans of a sports brand. The primary focus is on investigating how oppositional brand loyalty fosters rivalry among the fans and exploring the interplay between various variables, namely self-congruence, consumer brand identification, consumer brand engagement, and narcissism, in influencing the likelihood of endorsing a rival team. The research adopts a cross-sectional survey methodology, employing a structured questionnaire distributed both online and onsite to gather responses from a representative sample of 460 PSL fans in Pakistan. The data collection process involved obtaining responses from diverse settings, including universities, shopping malls, and other public spaces frequented by PSL enthusiasts. Participants were prompted to indicate their allegiance to a specific PSL team and subsequently respond to the questionnaire based on their preferences. The findings of the study reveal that narcissism, as a moderating factor, exhibits no significant influence on consumer brand identification, consumer brand engagement, and oppositional brand loyalty. However, it does emerge as a significant moderator in the relationship between self-congruence and consumer brand identification. Particularly, consumers express brand identification through self-congruence, elucidating the existence of oppositional sentiments among PSL fans and their counterparts supporting rival teams. The implications of these results underscore the importance for marketers to establish a brand identity that resonates with consumers on a personal level. Such an approach fosters a strong sense of identification with the brand, prompting consumers to vigorously defend and support their favored brands, even in the face of opposition from rival teams. Marketers are encouraged to focus on cultivating long-term consumer loyalty, as it proves pivotal in maintaining a competitive advantage over industry counterparts.

Keywords: oppositional brand loyalty, consumer brand identification, consumer brand engagement, narcissism, self-congruence

Procedia PDF Downloads 31
9743 Generation-Based Travel Decision Analysis in the Post-Pandemic Era

Authors: Hsuan Yu Lai, Hsuan Hsuan Chang

Abstract:

The consumer decision process steps through problems by weighing evidence, examining alternatives, and choosing a decision path. Currently, the COVID 19 made the tourism industry encounter a huge challenge and suffer the biggest amount of economic loss. It would be very important to reexamine the decision-making process model, especially after the pandemic, and consider the differences among different generations. The tourism industry has been significantly impacted by the global outbreak of COVID-19, but as the pandemic subsides, the sector is recovering. This study addresses the scarcity of research on travel decision-making patterns among generations in Taiwan. Specifically targeting individuals who frequently traveled abroad before the pandemic, the study explores differences in decision-making at different stages post-outbreak. So this study investigates differences in travel decision-making among individuals from different generations during/after the COVID-19 pandemic and examines the moderating effects of social media usage and individuals' perception of health risks. The study hypotheses are “there are significant differences in the decision-making process including travel motivation, information searching preferences, and criteria for decision-making” and that social-media usage and health-risk perception would moderate the results of the previous study hypothesis. The X, Y, and Z generations are defined and categorized based on a literature review. The survey collected data including their social-economic background, travel behaviors, motivations, considerations for destinations, travel information searching preferences, and decision-making criteria before/after the pandemic based on the reviews of previous studies. Data from 656 online questionnaires were collected between January to May 2023 and from Taiwanese travel consumers who used to travel at least one time abroad before Covid-19. SPSS is used to analyze the data with One-Way ANOVA and Two-Way ANOVA. The analysis includes demand perception, information gathering, alternative comparison, purchase behavior, and post-travel experience sharing. Social media influence and perception of health risks are examined as moderating factors. The findings show that before the pandemic, the Y Generation preferred natural environments, while the X Generation favored historical and cultural sites compared to the Z Generation. However, after the outbreak, the Z Generation displayed a significant preference for entertainment activities. This study contributes to understanding changes in travel decision-making patterns following COVID-19 and the influence of social media and health risks. The findings have practical implications for the tourism industry.

Keywords: consumer decision-making, generation study, health risk perception, post-pandemic era, social media

Procedia PDF Downloads 36
9742 Perceived Role of Business School in Developing Leadership in Students

Authors: Ranala Nirmala, Rajanala Krishna Gopal

Abstract:

Business schools train management graduates to join the industry in managerial positions. Most of the managerial positions require leadership competency and while some of the business schools have leadership development as a course, many assume leadership development among students through their curriculum. While literature supports the need for leadership development among students, there are few studies which explored the role of department and leadership skills in business management students. This paper is based on an empirical study of students of a university based business school and explored the relationship between the perceived role of department, including the faculty, infrastructure, etc on the leadership skills and potential of the students. Students have been administered an instrument that captured different leadership aspects of the students and the data was reduced into fourteen dimensions including leadership skills perceived by student, role of department in developing leadership skills, leadership potential of students, etc. Anova and regression analysis are the primary statistical tools were used (using SPSS 17.0) and the results revealed that there is a significant relationship between the student perceptions of their leadership potential and the role of department, the faculty, the curriculum, etc. This study supports introducing focused courses in management curriculum to promote leadership among students.

Keywords: students, management education, leadership, role of institution

Procedia PDF Downloads 443