Search results for: public interest theories of regulation

Authors: Ismail Ay

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In this study, it is aimed to analyze the relations of the factors such as the learned resourcefulness, self-efficacy, self-regulation and subjective well-being which are thought to affect the needs of the university students for psychological help and to determine if the subjective well-being mediates other factors in the prediction of the needs of the university students for psychological help. The population of the study is formed of undergraduates who get education in 16 faculties in the central campus of the University of Atatürk in the spring term of 2012-2013 academic years. The sample of the study is formed of 1205 undergraduates (female=666, 55,3 %; male=539, 44,7 %; average of age =21,49; Sd=2,18) selected from the mentioned universe by convenience sampling method. “Need for Psychological Help Scale” has been developed as a part of the study to determine the needs for psychological help. “Short Self-Regulation Questionnaire” has been adapted into Turkish to determine the self-regulation skills. Apart from these, Rosenbaum’s Learned Resourcefulness Scale, General Self-Efficacy Scale and to determine subjective well-being; Satisfaction with Life Scale and Positive and Negative Affect Scale have been used within the study. SPSS 22.0 and LISREL 9.1 have been used in the analysis of the data. Pearson product-moment correlation, descriptive analysis, factor analysis and path analysis to test the research hypothesis has been used in the study. According to obtained data, the learned resourcefulness factor does not predict the subjective well-being; however, it highly predicts the self-regulation and self-efficacy factors. It has been determined that the self-regulation and self-efficacy factors predict the subjective well-being in a positive way and medium level, and subjective well-being mediates self-regulation and self-efficacy factors to predict the needs for psychological help. It was also determined that subjective well-being predicts the needs for psychological help in a negative way and fair level. All these results have been discussed in terms of the related theories and literature, and several suggestions have been made.

Keywords: need for psychological help, self-regulation, self-efficacy, learned resourcefulness, subjective well-being, Maslow, psychological needs

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Authors: Chia-Chi Cheng

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After the implementation of “the internet plus,” several puzzles emerge as below: why does China impose more regulation and laws on economic development on the Internet? Why does China urge the importance of manufacturing industry? Why does China’s local government passively implement the policy imposed by the central government? What kind of factors can influence China’s local government’s economic preference? In the framework of neo-institutionalism, this research considers China’s local government as changing agents to analyze its preferences and behavior. In general, the interests urged by the local government will decide its preference and behaviors. They will change its counterpart to cooperate if the change will bring more benefits. Thus, they will change its preference and behavior while the external environment alters. While the local government has the same definition on political activity and economic interest, they will prefer to cooperate with the local enterprises in the way of laying symbiont, within the presumption that the institution remains. While the local government has the different positions on political activity and economic interest, they will re-define the existed regulation or create new regulation in the condition of institution vacuum. Sequentially, they will replace the targets, and the policy, which does not fit in the Central government’s policy, will emerge.

Keywords: China, institutional change, government enterprise relationship, e-commercial policy

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Authors: Kemi Olalekan Oduntan

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This paper was carried out in order to empirical, and descriptively analysis how interest rate and foreign exchange rate liberalization influence investment decision in Nigeria. The study spanned through the period of 1985 – 2014, secondary data were restricted to relevant variables such as investment (Proxy by Gross Fixed Capital Formation) saving rate, interest rate and foreign exchange rate. Theories and empirical literature from various scholars were reviews in the paper. Ordinary Least Square regression method was used for the analysis of data collection. The result of the regression was critically interpreted and discussed. It was discovered for empirical finding that tax investment decision in Nigeria is highly at sensitive rate. Hence, all the alternative hypotheses were accepted while the respective null hypotheses were rejected as a result of interest rate and foreign exchange has significant effect on investment in Nigeria. Therefore, impact of interest rate and foreign exchange rate on the state of investment in the economy cannot be over emphasized.

Keywords: interest rate, foreign exchange liberalization, investment decision, economic growth

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Authors: Bernur Acikgoz

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The purpose of this paper is to investigate the effects of public spending on economic growth and examine the sources of economic growth in developed countries since the 1990s. This paper analyses whether public spending effect on economic growth based on Cobb-Douglas Production Function with the two econometric models with Autoregressive Distributed Lag (ARDL) and Dynamic Fixed Effect (DFE) for 21 developed countries (high-income OECD countries), over the period 1990-2013. Our models results are parallel to each other and the models support that public spending has an important role for economic growth. This result is accurate with theories and previous empirical studies.

Keywords: public spending, economic growth, panel data, ARDL models

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Authors: Abdelkader Guendouz, Fatima Zohra Adel

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Since about two decades, the Algerian government created a new instrument in the field of its fiscal policy, which is the FRR (Fonds de Régulation des Recettes). The FRR is a sovereign fund, which the initial role was saving the surplus generated by the fixation of a referential oil price to establish the state budget in the aim equilibrium between budgetary incomes and public expenditures. After a while, the government turns to use this instrument in boosting the public investment more than keeping for funding a deficit budget in periods of crisis. This lead to ask some justified questions about the efficiency of this sovereign fund and its real role.

Keywords: FRR sovereign fund, public expenditures, public investment, efficiency

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Authors: H. Florianová, J. Nešleha

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Financial derivatives are considered to be risky investment instruments which could possibly bring another financial crisis. As prevention, European Union and its member states have released new legal acts adjusting this area of law in recent years. There have been several cases in history of capital markets worldwide where it was shown that legislature may affect behavior of subjects on capital markets. In our paper we analyze main events on selected European stock exchanges in order to apply them on three chosen markets - Czech capital market represented by Prague Stock Exchange, German capital market represented by Deutsche Börse and Polish capital market represented by Warsaw Stock Exchange. We follow time series of development of the sum of listed derivatives on these three stock exchanges in order to evaluate popularity of those exchanges. Afterwards we compare newly listed derivatives in relation to the speed of development of these exchanges. We also make a comparison between trends in derivatives and shares development. We explain how a legal regulation may affect situation on capital markets. If the regulation is too strict, potential investors or traders are not willing to undertake it and move to other markets. On the other hand, if the regulation is too vague, trading scandals occur and the market is not reliable from the prospect of potential investors or issuers. We see that making the regulation stricter usually discourages subjects to stay on the market immediately although making the regulation vaguer to interest more subjects is usually much slower process.

Keywords: capital markets, financial derivatives, investors' behavior, regulation

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Authors: Pujiyono, Reda Manthovani, Deny Tri Ardianto, Rabani Halawa, Isharyanto

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This research has background that the taxpayer (defendant) who has paid off the tax payable and the tax penalty payable after the tax case file has been transferred to the court, while the legality of stopping the prosecution of tax cases on the grounds that in the interest of state revenue is not regulated in the provisions of Law Number 8 of 1981 concerning The Criminal Procedure Code and Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by Law Number 16 of 2009 concerning Stipulation of Government Regulation in Lieu of Law Number 5 of 2008 concerning Fourth Amendment to Law Number 6 0f 1983 concerning General Provisions and Tax Procedures to become Law, even though at the investigation stage it regulates the mechanism for stopping the investigation for the sake of the interest of acceptance ne this is because before the case file is transferred to the court where at the request of the Minister of Finance of The Republic of Indonesia can stop the investigation in the interest of state revenue so that based on this phenomenon a legal vacuum is found. Therefore, a non-penal policy is needed from the public prosecutor to resolve tax crime cases without going through litigation in court through the penal mediation method using the Plea Bargaining System which adheres to the principles of restorative justice and obligative justice based on the ultimum remedium principle and the principle of opportunity in order to realize the principle of fast, simple and low cost justice (content principle). This research is a normative legal research, using a statutory approach, conceptual approach, and comparative law approach. Regulations that is used in many countries, include America, The Netherlands and Singapore. The results of this study indicate that there is a reformulation of the tax criminal justice system which regulates the mechanism, qualifications and authority to terminate the prosecution of tax cases in the interest of state revenues in order to achieve legal goals which are not only for legal certainty but more that, namely providing benefits and legal justice for people seeking justice.

Keywords: obligative justice, regulation, state reveneus, tax criminal

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Authors: Pauline E. Ngo-Henha

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Existing turnover intention theories are reviewed in this paper. This review was conducted with the help of the search keyword “turnover intention theories” in Google Scholar during the month of July 2017. These theories include: The Theory of Organizational Equilibrium (TOE), Social Exchange Theory, Job Embeddedness Theory, Herzberg’s Two-Factor Theory, the Resource-Based View, Equity Theory, Human Capital Theory, and the Expectancy Theory. One of the limitations of this review paper is that data were only collected from Google Scholar where many papers were sometimes not freely accessible. However, this paper attempts to contribute to the research in clarifying the distinction between theories and models in the context of turnover intention.

Keywords: Literature Review, Theory, Turnover, Turnover intention

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Authors: Seyedeh Sajedeh Salehi

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The Regulation No. 1215/2012/EC also known as the Brussels I Regulation (Recast) deals with jurisdictional disputes in civil and commercial matters. The main aim of the Recast (as in-line with its predecessor Regulation) is to bring a reform in procuring more simplified and faster circulation of civil and commercial judgments within the EU. Hence it is significant to take a closer look at the function of this regulatory tool. Therefore, the main objective of this paper is to analyze a clear understanding of the post-Recast situation on e-commerce relevant jurisdictional matters. The e-consumer protection and the choice-of-court agreements along with the position of the Court of Justice of the European Union in its decisions within the Recast Regulation will be also taken into consideration throughout this paper.

Keywords: choice-of-court agreements, consumer protection, e-commerce, jurisdiction, Recast Brussels I Regulation

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Authors: Ruba Hamed, Khaled Hussainey, Basiem Al-Shattarat, Wasim Al-Shattarat

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This paper examines how the influence of mandating corporate social responsibility reporting (CSR) on subsequent financial performance through accounting-based measures and market-based measures. We provide evidence about the negative impact of reporting CSR voluntarily on the firm’s future performance due to the increased spending on and costs related to such activities. On the contrary, mandating CSR reporting enhances firms’ future performance by signalling to the market about the firm’s positive stance towards sustainability issues in the UK. Our findings are of interest to regulation setters and stakeholders with respect to mandatory CSR reporting and provide further insight and feedback into accounting and reporting practices.

Keywords: accounting-based performance, mandatory CSR, mandatory regulation, market-based performance

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Authors: Yasaman Mohammadi

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Emotion regulation is a complex process that allows individuals to manage and modulate their emotional responses in order to adaptively respond to environmental demands. As individuals age, emotion regulation abilities may decline, leading to an increased vulnerability to mood disorders and other negative health outcomes. Advances in neuroimaging techniques have greatly enhanced our understanding of the neural substrates underlying emotion regulation and age-related changes in these neural systems. Additionally, genetic research has identified several candidate genes that may influence age-related changes in emotion regulation. In this paper, we review recent findings from neuroimaging and genetic research on age-related changes in the neural substrates of emotion regulation, highlighting the mechanisms and consequences of these changes. We also discuss potential interventions, including cognitive and behavioral approaches, that may be effective in mitigating age-related declines in emotion regulation. We propose that a better understanding of the mechanisms underlying age-related changes in emotion regulation may lead to the development of more targeted interventions aimed at promoting healthy emotional functioning in older adults. Overall, this paper highlights the importance of studying age-related changes in emotion regulation and provides a roadmap for future research in this field.

Keywords: emotion regulation, aging, neural substrates, neuroimaging, emotional functioning, healthy aging

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Authors: Amirreza Attarzadeh

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This paper aims to investigate the relationship between economic variables, e.g., inflation rate, interest rate, trade openness and the growth rate of GDP, with domestic investment. The present study also draws on conceptual economy related theories to verify the negative effect of interest rates on domestic investment. However, trade openness and growth rate had a positive correlation, and the inflation rate may have a positive or negative impact on domestic investment.

Keywords: inflation rate, growth rate of GDP, interest rate and trade openness, domestic investment

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Authors: Leila Maleki, Ezatollah Ahmadi

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Neuroplasticity or the flexibility of the neural system is the ability of the brain to adapt to the lack or deterioration of sense and the capability of the neural system to modify itself through changing shape and function. Not only have studies revealed that neuroplasticity does not end in childhood, but also they have proven that it continues till the end of life and is not limited to the neural system and covers the cognitive system as well. In the field of cognition, neuroplasticity is defined as the ability to change old thoughts according to new conditions and the individuals' differences in using various styles of cognitive regulation inducing several social, emotional and cognitive outcomes. On the other hand, complexities of daily life necessitates cognitive neuroplasticity in order to adapt to different circumstances. The present paper attempts to discuss and define major theories and principles of neuroplasticity and elaborate on nature or nurture.

Keywords: neuroplasticity, cognitive plasticity, plasticity theories, plasticity mechanisms

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Authors: Leila Maleki, Ezatollah Ahmadi

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Neuroplasticity or the flexibility of the neural system is the ability of the brain to adapt to the lack or deterioration of sense and the capability of the neural system to modify itself through changing shape and function. Not only have studies revealed that neuroplasticity does not end in childhood, but also they have proven that it continues till the end of life and is not limited to the neural system and covers the cognitive system as well. In the field of cognition, neuroplasticity is defined as the ability to change old thoughts according to new conditions and the individuals' differences in using various styles of cognitive regulation inducing several social, emotional and cognitive outcomes. On the other hand, complexities of daily life necessitates cognitive neuroplasticity in order to adapt to different circumstances. The. present paper attempts to discuss and define major theories and principles of neuroplasticity and elaborate on nature or nurture.

Keywords: neuroplasticity, cognitive plasticity, plasticity theories, plasticity mechanisms

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Authors: Hakan Akin

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The aim of this study was to examine the policy making process in Turkish Health System. This policy making process will be examined through public policy change theories. Since political actors played in the formulation of public policies also explains the type of policy change, this actors will be inspected in the supranational and national basis. Also the transformation of public policy in the Turkish health care system will be analysed under the concepts of New right ideology, neo-liberalism, neo-conservatism and governance. And after this analyse, the outputs and outcomes of this transformation will be discussed in the context of developing countries.

Keywords: policy transfer, policy diffusion, policy convergence, new right, governance

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Authors: Hrvoje Simovic

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Paper analyses the key problems of fiscal sustainability in Croatia. To point out key challenges of fiscal sustainability, the public debt sustainability is analyzed using standard indicators of fiscal stability, accompanied with the identification of regime changes approach in the public debt trajectory using switching regression approach. The analysis is conducted for the period from 2001 to 2016. Results show huge vulnerability in recession period (2009-14), so key challenges in current fiscal policy and public debt management are recognized in maturity prolongation, interest rates trends, and credit rating expectations.

Keywords: fiscal sustainability, public debt, Croatia, budget deficit

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Authors: Yvonne Dedzo

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Social media has become a powerful tool in bridging the distance between individuals regardless of their location. It has become a convenient platform for public discussion and, consequently, generated the phenomenon of citizen journalists who have become both proactive and reactive participants in the dissemination of news, information and other epochal and historical events. This phenomenon has fueled the growth of niche authorities who deliver exceptional democratically consequential information online. This study, therefore, investigates how some selected niche authorities maintain their status on social media. Using the selective processes theory, the study further interrogates the information shared by niche authorities and further analyses the extent to which a public interest-altruistic motive or personal interest-self-serving motive drives their agenda of new sharing and usage. Through cyber-ethnography and, qualitative content analysis and semi-structured interviews, data was gathered and analysed from the posts of two purposely selected niche authorities on Facebook and Twitter. The findings indicate that niche authorities maintain their status by being consistent, prompt, informative, resourceful and interactive in their postings on the social media platform. The study also discovered that even though niche authorities are motivated by both public interest-altruism and interest-self-serving, the latter had a higher of motivation than the former.

Keywords: social medida, citizen journalist, niche authorities, selective processes theory

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Authors: Marcos Centurion-Vicencio

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This study discusses the idea of ‘dominance’ in economic policy and its practical influence over monetary decisions. The discretionary use of repurchase agreements in Brazil over the period 2006-2016 and its effects on the overall price level are the specific issues we will be focusing on. The set of in-depth interviews carried out with public servants at the Brazilian central bank and national treasury, alongside data collected from the National Institution of Statistics (IBGE), suggest that monetary and fiscal dominance do not differ in nature once the assumption of depoliticized central bankers is relaxed. In both regimes, the pursuit of private gains via public institutions affects price stability. While short-sighted politicians in the latter are at the origin of poor monetary decisions, the action of short-sighted financial interest groups is likely to generate a similar outcome in the former. This study then contributes to rethinking monetary policy theory as well as the nature of public borrowing.

Keywords: fiscal and monetary interactions, interest groups, monetary capture, public borrowing

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Authors: Emmanuel U. Unuafe, Oyegoke T. Bukoye, Sandhya Sastry, Yanqing Duan

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Globally, there is increasing interest in project management due to a shortage in infrastructure services supply capability. Hence, it is of utmost importance that organisations understand that choosing a particular project over another is an opportunity cost – tying up the organisations resources. In order to devise constructive ways to bring direction, structure, and oversight to the process of project selection has led to the development of tools and techniques by researchers and practitioners. However, despite the development of various frameworks to assist in the appraisal and selection of government projects, failures are still being recorded with government projects. In developing countries, where frameworks are rarely used, the problems are compounded. To improve the situation, this study will investigate the current practice of construction project selection processes within the Nigeria public sector in order to inform theories of decision making from the perspective of developing nations and project management practice. Unlike other research around construction projects in Nigeria this research concentrate on factors influencing the selection process within the Nigeria public sector, which has received limited study. The authors report the findings of semi-structured interviews of top management in the Nigerian public sector and draw conclusions in terms of decision making extant theory and current practice. Preliminary results from the data analysis show that groups make project selection decisions and this forces sub-optimal decisions due to pressure on time, clashes of interest, lack of standardised framework for selecting projects, lack of accountability and poor leadership. Consequently, because decision maker is usually drawn from different fields, religious beliefs, ethnic group and with different languages. The choice of a project by an individual will be greatly influence by experience, political precedence than by realistic investigation as well as his understanding of the desired outcome of the project, in other words, the individual’s ideology and their level of fairness.

Keywords: factors influencing project selection, public sector construction project selection, projects portfolio selection, strategic decision-making

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Authors: Maria Krambia-Kapardis, Andreas Kapardis

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The paper discusses regulatory and legislative measures implemented by various nations in an effort to avert another financial crisis. More specifically, to address the financial crisis, the European Commission followed the practice of other developed countries and implemented a European Economic Recovery Plan in an attempt to overhaul the regulatory and supervisory framework of the financial sector. In 2010 the Commission introduced the European Systemic Risk Board and in 2011 the European System of Financial Supervision. Some experts advocated that the type and extent of financial regulation introduced in the European crisis in the wake of the 2008 crisis has been excessive and counterproductive. In considering how different countries responded to the financial crisis, global regulators have shown a more focused commitment to combat industry misconduct and to pre-empt abusive behavior. Regulators have also increased funding and resources at their disposal; have increased regulatory fines, with an increasing trend towards action against individuals; and, finally, have focused on market abuse and market conduct issues. Financial regulation can be effected, first of all, through legislation. However, neither ex ante or ex post regulation is by itself effective in reducing systemic risk. Consequently, to avert a financial crisis, in their endeavor to achieve both economic efficiency and financial stability, governments need to balance the two approaches to financial regulation. Fiduciary duty is another means by which the behavior of actors in the financial world is constrained and, thus, regulated. Furthermore, fiduciary duties extend over and above other existing requirements set out by statute and/or common law and cover allegations of breach of fiduciary duty, negligence or fraud. Careful analysis of the etiology of the 2008 financial crisis demonstrates the great importance of corporate governance as a way of regulating boardroom behavior. In addition, the regulation of professions including accountants and auditors plays a crucial role as far as the financial management of companies is concerned. In the US, the Sarbanes-Oxley Act of 2002 established the Public Company Accounting Oversight Board in order to protect investors from financial accounting fraud. In most countries around the world, however, accounting regulation consists of a legal framework, international standards, education, and licensure. Accounting regulation is necessary because of the information asymmetry and the conflict of interest that exists between managers and users of financial information. If a holistic approach is to be taken then one cannot ignore the regulation of legislators themselves which can take the form of hard or soft legislation. The science of averting a financial crisis is yet to be perfected and this, as shown by the preceding discussion, is unlikely to be achieved in the foreseeable future as ‘disaster myopia’ may be reduced but will not be eliminated. It is easier, of course, to be wise in hindsight and regulating unreasonably risky decisions and unethical or outright criminal behavior in the financial world remains major challenges for governments, corporations, and professions alike.

Keywords: financial crisis, legislation, regulation, financial regulation

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Authors: Mildred Moreno Villanueva

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Public space is essential to strengthen the social and urban fabric and the social cohesion; there lies the importance of its study. Hence, the aim of this paper is to analyze the quality of public space in the XXI century in both quantitative and qualitative terms. In this article, the concept of public space includes open spaces such as parks, public squares and walking areas. To make this analysis we take Mexico City as the case study. It has a population of nearly 9 million inhabitants and it is composed of sixteen boroughs. For this analysis, we consider both, existing public spaces and the government intervention for building and improvement of new and existent public spaces. Results show that on the one hand, quantitatively there is not an equitable distribution of public spaces because of both, the growth of the city itself, as well as for the absence of political will to create public spaces. Another factor is the evolution of this city, which has been growing merely in a 'patched pattern', where public space has played no role at all with a total absence of urban design. On the other hand, qualitatively, even the boroughs with the most public spaces have not shown interest in making these spaces qualitatively inclusive and open to the general population aiming for integration. Therefore, urban projects that privatize public space seem to be the rule, rather than a rehabilitation effort of the existent public spaces. Hence, state intervention should reinforce its role as an agent of social change acting in the benefit of the majority of the inhabitants with the promotion of more inclusive public spaces.

Keywords: exclusion, inclusion, Mexico City, public space

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Authors: Murat Yildiz, Burcu Yildiz

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Price Cap Regulation is a form of economic regulation designed in the 1980s in the United Kingdom. Price cap regulation sets a cap on the price that the utility provider can charge. The cap is set according to several economic factors, such as the price cap index, expected efficiency savings and inflation. It has been used by several countries as a regulatory regime in several sectors. Container port privatization is still in early stages in some countries. Lack of a general framework can be an impediment to privatization. This paper aims a general framework to comprising decisions to be made for variables which are able to accommodate the variety of container terminals. Several approaches that may be needed as well as a passage between approaches.

Keywords: Price Cap Regulation, ports privatization, container terminal price regime, earning sharing

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Authors: Dammak Saida, Mbarek Sonia

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This paper aims to examine the impact of public interest commitment, the attitude towards independence enforcement, and organizational ethical culture on auditors' ethical behavior. It also tests the moderating effect of gender diversity on these relationships. The sample consisted of 100 Tunisian chartered accountants. An online survey was used to collect the data. Data analysis techniques used to test hypotheses The findings of this study provide practical implications for accounting professionals, regulators, and audit firms as they help understand auditors' beliefs and behaviors, which implies more effective mechanisms for improving their ethical values.

Keywords: public interest, independence, organizational culture, professional behavior, Tunisian auditors

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Authors: SeungKu Ahn, Sewon Lee

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

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

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Authors: Fakieh Alrabai

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This paper presents an experimental study designed to explore some of the learner’s individual and interpersonal factors (e.g. persistence, interest, regulation, satisfaction, appreciation, etc.) that Saudi learners experience when learning English as a Foreign Language and how learners’ perceptions of these factors influence various aspects of their motivation to learn English language. As part of the study, a 27-item structured survey was administered to a randomly selected sample of 105 Saudi learners from public schools and universities. Data collected through the survey were subjected to some basic statistical analyses, such as "mean" and "standard deviation". Based on the results from the analysis, a number of generalizations and conclusions are made in relation to how these inherent factors affect Saudi learners’ motivation to learn English as a foreign language. In addition, some recommendations are offered to Saudi academics on how to effectively make use of such factors, which may enable Saudi teachers and learners of English as a foreign language to achieve better learning outcomes in an area widely associated by Saudis with lack of success.

Keywords: persistence, interest, appreciation, satisfaction, SL/FL motivation

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Authors: Andrea Trimarchi

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This paper is designed to provide a comprehensive overview on the EU Regulation No. 868/2004 concerning protection against subsidisation and unfair pricing practices regarding non-EU carriers and causing injury to Community air carriers. The analysis will focus, at first, on the exegetical scrutiny of the legal categories encompassed by the Regulation. In addition to that, while considering the peculiarities of such legal instrument, the attention will be addressed on the assessment on its effectiveness. The Regulation, indeed, having received lots of criticism, is in need of a profound revision. In this context, the present work will try to take into account the policy alternatives. In light of the failure of Regulation 868, which is to be seen as the expression of a unilateral and regional approach, there would seem to be the necessity for the aviation sector to reconsider the topic of subsidisation and unfair pricing practices in a more international oriented manner.

Keywords: non-EU airlines, aviation, subisidisation, unfair

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Authors: Omar Baissane and, Hassan Zaid

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The purpose of this study was to determine whether self-efficacy, task value, and metacognitive self-regulation predict students’ English language achievement among Vietnamese high school students. In this non-experimental quantitative study, 403 Vietnamese random participants were required to fill out the Motivated Strategies for Learning Questionnaire to measure self-efficacy, task value and metacognitive self-regulation. Criterion for English language achievement was the final grade that students themselves reported. The results revealed that, unlike metacognitive self-regulation, self-efficacy and task value were significantly correlated with language achievement. Moreover, the findings showed that self-efficacy was the only significant predictor of language achievement.

Keywords: language achievement, metacognitive self-regulation, predictor, self-efficacy, task value

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Authors: Kiseob Chung, Hyeonmin Kang

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This study aims to explore what is intercultural competency needed for teacher through their experience at the public multicultural alternative school. The public alternative multicultural school is an accredited school for immigrants or students from multicultural families who have experienced school maladjustment at public school. This school has self-regulation in curriculum and function of bridge to public school by helping their adaptation. In particular, this study answers the following questions: What are the most difficulties for teacher at the multicultural alternative school in comparison to public school? What competencies are required for teacher at the multicultural alternative school? Which competencies in cognitive, emotional and practical area should be more required in order for teacher to communicate with student effectively (successfully) in class and other activities in school? What is the background of that we called these competencies especially as ‘intercultural’? This study focuses to clarify teacher’s competency to help immigrants of students from multicultural background to adjust to school life with the term of intercultural competency.

Keywords: intercultural competency for teacher, multicultural alternative school, multicultural students, school maladjustment

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Authors: Paschal Ohalehi

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Purpose - The purpose of this paper, which is part of a PhD thesis is to examine the role of risk based approach in minimising financial crime in the charity sector as well as offer recommendations to improving the quality of charity regulation whilst still retaining risk based approach as a regulatory framework and also making a case for a new regulatory model. Increase in financial crimes in the charity sector has put the role of regulation in minimising financial crime up for debates amongst researchers and practitioners. Although previous research has addressed the regulation of charities, research on the role of risk based approach to minimising financial crime in the charity sector is limited. Financial crime is a concern for all organisation including charities. Design/methodology/approach - This research adopts a social constructionist’s epistemological position. This research is carried out using semi structured in-depth interviews amongst randomly selected 24 charity trustees divided into three classes: 10 small charities, 10 medium charities and 4 large charities. The researcher also interviewed 4 stakeholders (NFA, Charity Commission and two different police forces in terms of size and area of coverage) in the charity sector. Findings - The results of this research show that reliance on risk based approach to financial crime in the sector is weak and fragmented with the research pointing to a clear evidence of disconnect between the regulator and the regulated leading to little or lack of regulation of trustees’ activities, limited monitoring of charities and lack of training and awareness on financial crime in the sector. Originality – This paper shows how regulation of charities in general and risk based approach in particular can be improved in order to meet the expectations of the stakeholders, the public, the regulator and the regulated.

Keywords: risk, risk based approach, financial crime, fraud, self-regulation

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Authors: Amenador Kate Benedicta, Wang Zhiwei

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Since the later parts of the 20th century, the notion of equivalence continues to be a central and critical concept in the development of translation theory. After decades of arguments over word-for-word and free translations methods, scholars attempting to develop more systematic and efficient translation theories began to focus on fundamental translation concepts such as equivalence. Although the concept of equivalence has piqued the interest of many scholars, its definition, scope, and applicability have sparked contentious arguments within the discipline. As a result, several distinct theories and explanations on the concept of equivalence have been put forward over the last half-century. Thus, this study explores and discusses the evolution of the critical concept of equivalence in translation studies through a bibliometric method of investigation of manual and digital books and articles by analyzing different scholars' key contributions and limitations on equivalence from various theoretical perspectives. While analyzing them, emphasis is placed on the innovations that each theory has brought to the comprehension of equivalence. In order to achieve the aim of the study, the article began by discussing the contributions of linguistically motivated theories to the notion of equivalence in translation, followed by functionalist-oriented contributions, before moving on to more recent advancements in translation studies on the concept. Because equivalence is such a broad notion, it is impossible to discuss each researcher in depth. As a result, the most well-known names and their equivalent theories are compared and contrasted in this research. The study emphasizes the developmental progression in our comprehension of the equivalence concept and equivalent effect. It concluded that the various theoretical perspective's contributions to the notion of equivalence rather complement and make up for the limitations of each other. The study also highlighted how troublesome the equivalent concept might become in terms of identifying the nature of translation and how central and unavoidable the concept is in every translation action, despite its limitations. The significance of the study lies in its synthesis of the different contributions and limitations of the various theories offered by scholars on the notion of equivalence, lending literature to both student and scholars in the field, and providing insight on future theoretical development

Keywords: equivalence, functionalist translation theories, linguistic translation approaches, translation theories, Skopos

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