scholarly journals Integrated reporting: perspectives of corporate report preparers and other stakeholders

2019 ◽  
Vol 10 (1) ◽  
pp. 126-156 ◽  
Author(s):  
Desi Adhariani ◽  
Charl de Villiers
Keyword(s):  
Southeast Asia ◽  
Information Needs ◽  
Well Being ◽  
Integrated Reporting ◽  
Content Type ◽  
Quality Reporting ◽  
Level Of Knowledge ◽  
Low Levels ◽  
Asian Economy ◽  
High Level

Purpose This paper aims to explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy. Design/methodology/approach A survey is used to explore perspectives on IR. Findings There is a limited level of knowledge regarding IR, but a high level of interest. Corporate report preparers paradoxically state that they can see the benefits of IR, yet they are reluctant to implement it. Practical implications Changes to university curricula, training sessions, seminars and conferences may be needed to disseminate information regarding IR. Social implications IR implementation may be stymied by the low levels of knowledge in Southeast Asia and hence lack of demand from stakeholders. High-quality reporting generally supports capital flows into a region and thus influences economic and social well-being. The integrated financial and non-financial information needs of stakeholders thus have an indirect impact on society. Originality/value Southeast Asia is an economic powerhouse and home to hundreds of millions of people. It is important to understand the potential for IR in this region. This is the first survey of its kind to explore these matters.

Characterizing response quantity on academic social Q&A sites: a multidiscipline comparison of linguistic characteristics of questions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lei Li ◽  
Anrunze Li ◽  
Xue Song ◽  
Xinran Li ◽  
Kun Huang ◽  
...  
Keyword(s):  
Information Needs ◽  
Function Words ◽  
Second Person ◽  
Content Type ◽  
Five Disciplines ◽  
Negative Effect ◽  
Academic Communication ◽  
High Level ◽  
The Impact ◽  
The Relationship

PurposeAs academic social Q&A networking websites become more popular, scholars are increasingly using them to meet their information needs by asking academic questions. However, compared with other types of social media, scholars are less active on these sites, resulting in a lower response quantity for some questions. This paper explores the factors that help explain how to ask questions that generate more responses and examines the impact of different disciplines on response quantity.Design/methodology/approachThe study examines 1,968 questions in five disciplines on the academic social Q&A platform ResearchGate Q&A and explores how the linguistic characteristics of these questions affect the number of responses. It uses a range of methods to statistically analyze the relationship between these linguistic characteristics and the number of responses, and conducts comparisons between disciplines.FindingsThe findings indicate that some linguistic characteristics, such as sadness, positive emotion and second-person pronouns, have a positive effect on response quantity; conversely, a high level of function words and first-person pronouns has a negative effect. However, the impacts of these linguistic characteristics vary across disciplines.Originality/valueThis study provides support for academic social Q&A platforms to assist scholars in asking richer questions that are likely to generate more answers across disciplines, thereby promoting improved academic communication among scholars.

scholarly journals Expatriation, alcohol and drugs: antecedents and consequences of substance use in expatriation

2018 ◽  
Vol 6 (3/4) ◽  
pp. 316-334 ◽  
Author(s):  
Olivier Wurtz
Keyword(s):  
Substance Use ◽  
Well Being ◽  
International Experience ◽  
Organizational Level ◽  
Human Resource Managers ◽  
Content Type ◽  
Individual Level ◽  
Resource Managers ◽  
Antecedents And Consequences ◽  
High Level

PurposeExpatriation is known to be stressful. The purpose of this paper is to examine stress as an antecedent of substance use (SU) during expatriation and related effects on expatriates’ work adjustment. Moreover, the study sheds light on individual-level moderators (i.e. gender and prior international experience) and organizational-level moderators (i.e. organizational social support) that might condition the stress–SU link.Design/methodology/approachThis work adopts a quantitative survey approach. It is based on two studies, one of 205 expatriates and one of 96 expatriate–supervisor dyads. The data were collected through personal networks and with the help of multinational companies.FindingsThis research shows that stress at a medium- to high-level increases SU among male expatriates, but not among female expatriates. Expatriates with substantial prior international experience were identified as being more prone to react to stress by resorting to SU. It also provides evidence that SU to aid coping harms professional adjustment. Moreover, some implications relating to professional adjustment are discussed.Research limitations/implicationsSU was self-reported; this may have deterred users from accurately reporting their consumption levels. Moreover, convenience samples have been used. Preventive actions limiting SU, such as well-being programs, could be sponsored by local human resource managers in order to limit this phenomenon.Originality/valueThis work is one of the first to analyze SU among expatriates. It shows that some expatriates are more at risk than others of resorting to such use to cope with the hardships of expatriation.

Nurses' knowledge and attitude towards COVID-19 in the context of the acute health care settings in Jordan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sajidah Alhwamdih ◽  
Hamzeh Y. Abunab ◽  
Abdullah Ahmad Algunmeeyn ◽  
Imad Alfayoumi ◽  
Sana Hawamdeh
Keyword(s):  
Health Care ◽  
Acute Care ◽  
Health Care Facilities ◽  
Content Type ◽  
Increased Risk ◽  
Level Of Knowledge ◽  
Acute Care Settings ◽  
Knowledge And Attitude ◽  
High Level ◽  
Nurses Knowledge

Purpose Nurses are at the front line in facing the COVID-19 outbreak and are at increased risk of becoming infected and might be the source of transmission in health-care facilities and the community. The purpose of this study is to assess the knowledge and attitude toward COVID1-19 among nurses in acute care settings in Jordan. This is expected to help with the global initiative to combat the COVID-19 epidemic. Design/methodology/approach A cross-sectional design was used to survey nurses' knowledge and attitude of COVID-19 among Jordanian nurses working in acute care settings. Findings The grand mean of knowledge items response was 8.94, implying that respondents possessed a high level of knowledge. The overall attitude score was positive for the participants, with a mean score of 5.93. Moreover, the results showed a significant relationship between knowledge and attitude scores. Originality/value The findings suggest that nurses in Jordan showed a high level of knowledge and a positive attitude toward COVID-19 during the outbreak's rapid rise period. This study showed specific aspects of knowledge and attitudes that should be focused on in future awareness and educational programs to promote all preventive and safety measures of COVID-19.

Emotional self-efficacy and psychological health of police officers

2019 ◽  
Vol 42 (4) ◽  
pp. 598-610
Author(s):  
Clémence Violette Emeriau-Farges ◽  
Andrée-Ann Deschênes ◽  
Marc Dussault
Keyword(s):  
Police Officers ◽  
Psychological Health ◽  
Self Efficacy ◽  
Well Being ◽  
Content Type ◽  
Emotional Skills ◽  
Theoretical Contribution ◽  
Understanding Emotions ◽  
High Level ◽  
The Relationship

PurposeThe evaluation of emotional management in police environments has impacts on their health and on their interventions (Monier, 2014; Van Hoorebeke, 2003). There are significant costs related to occupational diseases in the police force: absenteeism, turnover, deterioration of the work climate (Al Ali et al., 2012). Considering that policing involves a high level of emotional control and management (Monier, 2014; Al Ali et al., 2012; Dar, 2011) and that no study has yet examined the relationship between police officers’ emotional competencies and their psychological health at work (PHW), the purpose of this paper is to explore the relationship and influence of emotional self-efficacy (ESE) on PHW in policing.Design/methodology/approachPHW results from psychological distress at work (PDW) (irritability, anxiety, disengagement) and psychological well-being at work (PWBW) (social harmony, serenity and commitment at work) (Gilbertet al., 2011). ESE is defined as the individual’s belief in his or her own emotional skills and effectiveness in producing desired results (Bandura, 1997), conceptualized through seven emotional skills: the use of emotions; the perception of one’s own emotions and that of others; the understanding of one’s emotions and that of others; and the management of one’s emotions and that of others (Deschênes et al., 2016). A correlational estimate was used with a sample of 990 employed police officers, 26 percent of whom were under 34 years of age and 74 percent over 35. The ESE scales (a=0.97) of Deschênes et al. (2018) and Gilbertet al.(2011) on PWBW (a=0.91) and PDW (a=0.94) are used to measure the concepts under study.FindingsThe results of the regression analyses confirm links between police officers’ emotional skills and PHW. The results show that self-efficacy in managing emotions, self-efficacy in managing emotions that others feel, self-efficacy in using emotions and self-efficacy in understanding emotions partially explain PWBW (R2=0.30,p<0.001). On the other hand, self-efficacy in perceiving the emotions that others feel, self-efficacy in using emotions and self-efficacy in managing emotions partially explain PDW (R2=0.30,p<0.001).Originality/valueThis study provided an understanding of the correlation between police officers’ feelings of ESE and their PHW, particularly with PWBW. Beyond the innovation and theoretical contribution of such a study on the police environment, the results reveal the scope of the consideration of emotional skills in this profession.

scholarly journals Distinctive Origin and Spread Route of Pyrimethamine-Resistant Plasmodium falciparum in Southern China

2013 ◽  
Vol 58 (1) ◽  
pp. 237-246 ◽  
Author(s):  
Yilong Zhang ◽  
He Yan ◽  
Guiying Wei ◽  
Shitong Han ◽  
Yufu Huang ◽  
...  
Keyword(s):  
Plasmodium Falciparum ◽  
Southeast Asia ◽  
Southern China ◽  
Hainan Island ◽  
Epidemiological Studies ◽  
Single Nucleotide ◽  
Evolutionary Pathway ◽  
Content Type ◽  
Genetic Linkages ◽  
High Level

ABSTRACTSoutheast Asia (the Thailand-Cambodia border) has been considered the primal epicenter for most antimalarial drug resistance; however, numerous molecular epidemiological studies have successively reported multiple independent origins of sulfadoxine-pyrimethamine (SP) resistance-associatedPlasmodium falciparumdhfr(pfdhfr) andpfdhpsalleles in other areas. To better understand the origin and evolutionary pathway of the SP resistance in Southeast Asia, a total of 374P. falciparumfield isolates from the Yunnan-Burma border and Hainan Island in southern China have been collected for comprehensive investigations on the mutation patterns of thepfdhfr/pfdhpsgenes as well as their microsatellite haplotypes. By comparative analysis of single-nucleotide polymorphism (SNP) genotyping and flanking microsatellite haplotypes, we reveal a unique origin of pyrimethamine-resistant mutations inPfdhfrgene in Hainan Island and an oriented spread route of the pyrimethamine resistance from the Thailand-Cambodia border into the Hainan area, which reflects the geographical traits and SP administration histories in the two geographically independent areas. Moreover, genetic linkages between the high-level SP resistance-conferringpfdhfr/pfdhpsalleles have been established in the isolates from the Yunnan-Burma border, raising the concern of a genetic basis in adopting combination chemotherapies against falciparum malaria.

Identification and analysis of employee branding typology using fuzzy c-means clustering

2017 ◽  
Vol 24 (5) ◽  
pp. 1253-1268
Author(s):  
Thamaraiselvan Natarajan ◽  
Sridevi Periaiya ◽  
Senthil Arasu Balasubramaniam ◽  
Thushara Srinivasan
Keyword(s):  
Psychological Contract ◽  
Training And Development ◽  
Cluster Number ◽  
Content Type ◽  
Fuzzy C Means ◽  
Fuzzy C Means Clustering ◽  
Fcm Clustering ◽  
Level Of Knowledge ◽  
High Level

Purpose The purpose of this paper is to identify and analyse the typology of employee branding in an airline company using fuzzy c-means (FCM) clustering to improve the quality of employee brand (EB). Design/methodology/approach Data were collected from employees of Air India, Chennai division, using a questionnaire and analysed using FCM to find the optimum cluster number. The nature of each cluster was analysed to know its type. Findings The results prove the presence of four types of EB, namely, all-stars, injured reserves, rookies and strike-out kings in the aviation company. It is proven that employees in all-star have high level of knowledge of the desired brand (KDB) and psychological contract (PC), those in injured reserves have high KDB and low PC, rookies have low KDB and high PC and strike-out kings have low KDB and PC. Research limitations/implications The results of this study are limited to the Air India employees. This study contributes to employee branding by empirically substantiating the proposed typology using FCM. It proposes the need to analyse organisations individually before comparisons. Practical implications The management must focus on the quality of training and development programmes to enhance the position of rookies and strike-out kings. It must also receive regular feedback from injured reserves and strike-out kings to evaluate their perception of PC. Originality/value This is the first paper to empirically prove the typology of employee branding and to implement FCM in clustering employees for enhancing the EB’s quality.

Conceptualising integrated thinking in practice

2016 ◽  
Vol 31 (2) ◽  
pp. 228-248 ◽  
Author(s):  
Judy Oliver ◽  
Gillian Vesty ◽  
Albie Brooks
Keyword(s):  
Systems Thinking ◽  
Well Being ◽  
Thinking Skills ◽  
Integrated Reporting ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
And Control ◽  
Measurement And Control ◽  
Health And Well Being

Purpose – The purpose of this paper is to offer theoretical and practical insights on the ways in which integrated thinking is observed in practice. Integrated thinking is linked to integrated reporting, and described as an attribute or capacity for senior management to constructively manage tensions between the multiple capitals (manufactured, intellectual, human, natural, social and relationship as well as financial capital) in strategy, resource allocation, performance measurement and control. Design/methodology/approach – A theoretical framework is developed from the accounting and systems thinking literature, linking integrated thinking to sustainability. Soft versus hard integrated thinking approaches are applied to contrast the siloed management of sustainability with a model that focuses on relationships and broader indicators of societal health and well-being. Practical illustrations of the conceptualised framework are presented for discussion and for further empirical research. Findings – The illustrative examples offer a diversity of corporate, government and not-for-profit viewpoints, providing evidence of both hard and soft integrated thinking in practice. Valuable insights are provided into innovative approaches that foster and make explicit the soft integrated thinking skills and map them to broader societal outcomes. Research limitations/implications – Potential problems can arise if hard integrated thinking dominates over the soft, and data required for internal management accounting purposes become narrow, linear and segregated. Routines and practices will then be based on quasi-standards, further concealing the soft integrated thinking that might be occurring within the organisation. Originality/value – With theoretical roots in systems thinking, this paper contributes to the relatively underexplored area of integrated thinking in accounting for sustainability.

scholarly journals TAHAP PENGETAHUAN MASYARAKAT KELANTAN TERHADAP KEGANASAN RUMAH TANGGA

2021 ◽  
Vol 4 (2) ◽  
pp. 72-79
Author(s):  
Nuruaslizawati Ayob ◽  
Siti Hajar Abdul Rauf ◽  
Nur Masliza Samsudin
Keyword(s):  
Domestic Violence ◽  
Emotional Abuse ◽  
Quantitative Research ◽  
Well Being ◽  
Mean Value ◽  
The People ◽  
High Knowledge ◽  
Level Of Knowledge ◽  
High Level ◽  
Health And Well Being

Abstract: Domestic violence is a serious social problem and can affect the health and well-being of its victims. Domestic violence statistic showed that there were an increasing number of domestic violence cases from the year 2014 to 2019. The main objective of this study is to examine the knowledge level of the Kelantanese people on the issue of domestic violence. This study used a quantitative research design through the distribution of questionnaires to obtain raw data. The selection was made randomly with a sample of 200 respondents. The data collected was analyzed using Statistical Package for Social Science (SPSS) version 17.0. The results of the study suggest that the level of knowledge of the people of Kelantan on the issue of domestic violence is at a high level with the mean value = 3.82 and standard deviation = 0.99. The findings of the study found that the majority of Kelantanese have a high knowledge on the issue of domestic violence. However, the number of domestic violence cases is relatively high. Thus, social support and encouragement from various parties such as friends, family and the authorities are necessary to reduce cases of domestic violence in the community. Keywords: Domestic violence, Physical abuse, Emotional abuse, Economic abuse, Sexual abuse     Abstrak: Keganasan rumah tangga merupakan masalah sosial yang serius dan mampu memberi kesan kepada kesihatan serta kesejahteraan hidup seseorang. Statistik keganasan rumah tangga menunjukkan terdapat peningkatan dalam laporan mengenai kes keganasan rumah tangga yang berlaku pada tahun 2014 hingga 2019. Tujuan utama kajian ini adalah untuk melihat sejauh mana tahap pengetahuan masyarakat Kelantan terhadap isu keganasan rumah tangga. Kajian ini menggunakan reka bentuk kuantitatif melalui edaran borang soal selidik bagi mendapatkan data mentah. Pemilihan sampel dibuat secara rawak mudah ke atas 200 orang responden. Kajian dianalisis menggunakan perisian Statistical Package for Science Social (SPSS) versi 17.0. Hasil kajian mendapati tahap pengetahuan rakyat Kelantan terhadap isu keganasan rumah tangga berada pada tahap yang tinggi iaitu nilai min= 3.82 dan sisihan piawai= 0.99. Dapatan kajian mendapati bahawa majoriti rakyat Kelantan mempunyai pengetahuan yang tinggi terhadap isu keganasan rumah tangga. Namun begitu, jumlah kes keganasan rumah tangga yang berlaku di Negeri Kelantan adalah agak tinggi. Justeru, sokongan dan dorongan daripada pelbagai pihak seperti rakan, keluarga dan pihak berwajib adalah perlu bagi mengurangkan masalah kes keganasan rumah tangga dalam masyarakat. Kata kunci: Keganasan rumah tangga, Keganasan fizikal, Keganasan emosi, Keganasan ekonomi, Keganasan seksual

Board diversity and corporate social responsibility: the moderating role of Shariah compliance

2019 ◽  
Vol 19 (6) ◽  
pp. 1274-1288 ◽  
Author(s):  
Muhammad Azam ◽  
Muhammed Usman Khalid ◽  
Syeda Zinnaira Zia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Well Being ◽  
Board Diversity ◽  
Financial Reports ◽  
Content Type ◽  
High Level ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this study is to investigate the effect of board diversity on corporate social responsibility (CSR) practices and the interaction effect of Shariah compliance of firms with religious and ethical principles. Design/methodology/approach A total of 65 firms listed on the Pakistan Stock Exchange (PSX) were selected. The data were collected from the companies’ financial reports from 2012 to 2018 (n = 455). The data were analyzed using fixed and random effects regression models to test the effect of board diversity on firms’ CSR activities, while hierarchical moderated regression analysis was used to determine the moderating effects of Shariah compliance. Findings The study found evidence for a moderating effect of Shariah compliance on the relationship between board diversity and CSR activities. The findings suggest that a high level of Shariah compliance together with diverse educational backgrounds and presence of both genders among corporate members significantly promoted CSR activities. Research limitations/implications The present study included the demographic variables, gender, ethnicity and education; but excluded language and culture. The results suggest that the Security and Exchange Commission of Pakistan should attach more importance to Shariah compliance by firms in developing their CSR policies to improve social development and human well-being. Policy-makers should encourage more women to become directors on company boards and to increase philanthropic and charitable activities. These findings possess important implications for many Islamic countries irrespective of whether they are developed or developing. Originality/value To the best of the authors’ knowledge, this study provides the first empirical analysis of the relationship between CSR and board diversity from the perspective of Islamic Shariah law. The findings will contribute both theoretically and empirically to the existing body of knowledge.

A hierarchal model of coding knowledge towards facilitating knowledge transfer in organizations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Changiz Valmohammadi ◽  
Farzaneh Rahmani
Keyword(s):  
Transfer Of Knowledge ◽  
Abstract Concepts ◽  
Suggested Model ◽  
Operational Model ◽  
Final Model ◽  
Content Type ◽  
Proposed Model ◽  
Level Of Knowledge ◽  
High Level ◽  
Different Levels

Purpose This paper aims to present a hierarchal and operational model of coding knowledge towards facilitating the transformation of knowledge in organizations. Design/methodology/approach The methodology used, is based on collaborative participation in knowledge coding that is widely used in large settings such as Wikipedia. Findings Knowledge coding means the transfer of knowledge into a model which can be stored and shared. According to this definition, Knowledge can be accepted as a set of facts and the relationships among them. Through the suggested hierarchical model, primarily facts and initial entities are determined and knowledge record begins with the start of recording routines. In general, each routine is made up of simpler routines and facts. Thus the final model, which is a set of compound and complicated routines, can encode different levels of knowledge with different complexities. The suggested model in the explained processes is a conceptual model and a descriptive model in explaining facts. Research limitations/implications Due to high-level programming expertise, in this paper, only the method of implementation of the proposed operational model has been explained. The proposed method maintains various advantages such as applicability, comprehensibility by different people in an organization, the possibility of knowledge coding at different levels, supporting abstract concepts besides operational ones and finally the possibility of implementing it by existing tools. Practical implications The suggested model can be used for a variety of needs. For instance, in this paper, the first modelling example referred to a software concept, while the other referred to the implementation of an organizational process. Due to a hierarchy in describing knowledge, the suggested model can be used by any user with any level of knowledge (either user or registrar). Social implications This method can create a change in social media and make it possible for anyone in any society with any level of information to share their knowledge at their own level and use the knowledge of others at the same level. Originality/value The strength of the proposed model stems from its hierarchical nature which is considered for knowledge coding at different levels and includes advantages such as comprehensibility for different people in an organization, the possibility of knowledge coding at different levels and supporting abstract concepts in addition to operational ones.

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