The Impact of Implementing Fair Value Accounting for Evaluating Economic Value of Establishments’ Fixed Capital: A Field Study at Public-Benefit Corporations in Yemen

The study aimed to identify the impact of implementing fair value accounting for evaluating the economic value of establishments’ fixed capital at public benefit corporations that represent the population of the study. The population was 11 benefit corporations operating in Yemen and included telecommunications, gas and transportation sectors. To achieve the study objective, the structural equation modeling (PLS-SEM) was adopted and the questionnaire was used for data collection. The questionnaire was distributed to a sample of (369) participants. Only (278) questionnaires were valid for analysis and Smartpls3 v 3.3.3 was used to analyze the data. The study findings revealed that the implementation of fair value accounting had impact on the evaluation of the economic value of the fixed capital of establishments at the public benefit corporations. The study recommended that benefit corporations should pay more attention to fair value accounting in all its dimensions because of its strong and effective role in evaluating economic value of establishments’ fixed capital.

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Green marketing programs as strategic initiatives in hospitality

Journal of Services Marketing ◽

10.1108/jsm-07-2013-0167 ◽

2015 ◽

Vol 29 (2) ◽

pp. 81-92 ◽

Cited By ~ 18

Author(s):

Mark Scott Rosenbaum ◽

Ipkin Anthony Wong

Keyword(s):

Firm Value ◽

Structural Equation ◽

Economic Value ◽

Green Marketing ◽

Loyalty Programs ◽

Equation Modeling ◽

Content Type ◽

The Impact ◽

Guest Loyalty

Purpose – This paper aims to investigate a guest’s subjective appraisal of a hotel’s green marketing program, or green equity, along with value, brand and relationship equities on guest loyalty. Design/methodology/approach – Study 1 presents three models to explicate the role of a luxury hotel’s green initiatives in influencing guest loyalty. By means of structural equation modeling, one model emerges with the best fit. Study 2 examines how tourists assign economic value to a hotel’s green programs. Findings – Green equity plays a significant role in customers’ overall assessment of a hotel’s marketing programs; however, the effect is weaker when compared with the other indicators, including a hotel’s value proposition, brand image and loyalty programs. Furthermore, the results reveal that tourists are willing to pay a price premium for a hotel’s green marketing programs. Research limitations/implications – The paper links green marketing to the customer equity model and clarifies the impact of green marketing programs on loyalty and profitability. However, the study was conducted among luxury hotel guests and tourists in Macau, a leading gambling destination; thus, these customers might not have been concerned with green marketing initiatives. Practical implications – The results show that green initiatives are beneficial as long as managers include these initiatives in their overall strategic marketing programs that also promote firm value propositions, brand images and reputation. Originality/value – The paper clarifies the role of green marketing programs in hospitality and shows how hotels can benefit from enhanced guest loyalty and decreased operational expenses by implementing green initiatives.

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The Role of Career Self-Efficacy on the Effect of Parental Career Behaviors on Career Exploration: A Study on School of Tourism and Hotel Management’ Students

European Journal of Multidisciplinary Studies ◽

10.26417/ejms.v3i1.p143-154 ◽

2016 ◽

Vol 3 (1) ◽

pp. 143 ◽

Cited By ~ 3

Author(s):

Selahattin Kanten ◽

Pelin Kanten ◽

Murat Yeşiltaş

Keyword(s):

Undergraduate Students ◽

Self Efficacy ◽

Structural Equation ◽

Career Exploration ◽

Equation Modeling ◽

Survey Method ◽

Hotel Management ◽

Mediating Role ◽

The Impact

This study aims to investigate the impact of parental career behaviors on undergraduate student’s career exploration and the mediating role of career self-efficacy. In the literature it is suggested that some social and individual factors facilitate students’ career exploration. Therefore, parental career behaviors and career self-efficacy is considered as predictors of student’s career exploration attitudes within the scope of the study. In this respect, data which are collected from 405 undergraduate students having an education on tourism and hotel management field by the survey method are analyzed by using the structural equation modeling. The results of the study indicate that parental career behaviors which are addressed support; interference and lack of engagement have a significant effect on student’s career exploration behaviors such as intended-systematic exploration, environment exploration and self-exploration. In addition, it has been found that one of the dimensions of parental career behaviors addressed as a lack of engagement has a significant effect on career self-efficacy levels of students. However, research results indicate that student’s career self-efficacy has a significant effect on only the self-exploration dimension. On the other hand, career self-efficacy has a partial mediating role between lack of engagement attitudes of parents and career exploration behaviors of students.

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PENGARUH PELATIHAN, KOMPETENSI, MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DENGAN PENDIDIKAN SEBAGAI PEMODERATOR PADA BALAI PENDIDIKAN DAN PELATIHAN APARATUR KEMENTERIAN KELAUTAN DAN PERIKANAN

Eqien: Jurnal Ekonomi dan Bisnis ◽

10.34308/eqien.v5i2.59 ◽

2018 ◽

Vol 5 (2) ◽

pp. 37-49

Author(s):

Wahyu Yulianto

Keyword(s):

Job Satisfaction ◽

Performance Appraisal ◽

Structural Equation ◽

Secondary Data ◽

Primary Data ◽

Equation Modeling ◽

Training Centre ◽

Competence Motivation ◽

The Impact ◽

Mediator Variable

The study purpose is to analyse the impact of training, competence, motivation and leadership towards performance either directly or through job satisfaction as a mediator variable. As many as 55 staff are considered as respondents in this research, and census method is used as the sampling method. Primary data in this study were collected through questionnaires and analyzed using Likert Scale. Secondary data are obtained from the organization structure Sukamandi Apparatus Training Centre (BDA), performance appraisal, staff attendance, information system and personnel management. Structural Equation Modeling Analisis of Moment Structures (SEM-AMOS) is used to process and analyze data. This study shows staff with high education, competence and leadership have a significant effect on performance, While the job satisfaction is significant in mediating the influence of training, competence and leadership on performance. Next on the employee with low education, training, competence, motivation and leadership have a significant influence on performance, while job satisfaction is significant in mediating the effect of competence and leadership on staff performance. Keywords: training, competence, motivation, leadership, job satisfaction, performance

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KONFLIK DAN KINERJA KARYAWAN

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v3i3.162 ◽

2018 ◽

Vol 3 (3) ◽

pp. 431-440

Author(s):

Santi Retno Sari

Keyword(s):

Leadership Style ◽

Structural Equation ◽

Employee Performance ◽

Equation Modeling ◽

Managerial Practices ◽

Research Findings ◽

Job Levels ◽

The Impact ◽

The Relationship ◽

Practical Implications

The purpose of this paper is to examine the relationships to which leadership style (task and relations oriented leadership) moderate the impact of conflict on employee performance. Data were collected from 92 employees in different job levels. Partial least squares variance-based structural equation modeling (PLS-SEM) was used to test the relationship in the models. The results showed that task and relation conflict was associated with employee performance. The research findings also showed that leadership styles moderated the relationship between conflict and employee performance. This study offers implications for managerial practices. Practical implications and suggestions described in the paper Keywords: leadership style, conflict, performance.

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The Impact of Service Satisfaction, Relational Satisfaction and Commitment on Customer Loyalty in Logistics Outsourcing Relationship

Journal of Supply Chain Management Systems ◽

10.21863/jscms/2015.4.1and2.006 ◽

2015 ◽

Vol 4 (1and2) ◽

Author(s):

Sanjit Singh H.

Keyword(s):

Customer Loyalty ◽

Structural Equation ◽

Structural Model ◽

Reliability And Validity ◽

Service Satisfaction ◽

Equation Modeling ◽

Relational Satisfaction ◽

Logistics Outsourcing ◽

Major Predictor ◽

The Impact

This research explores the impact of service satisfaction, relational satisfaction, price satisfaction, and commitment on customer loyalty in logistics outsourcing relationships in Indian scenario. 254 users of logistics services from India were selected for investigating the potential linkages among the aforementioned satisfaction aspects and loyalty. Structural equation modeling (SEM) was employed to test the reliability and validity of the measurement and structural model developed to study the relationship among the linkages. Findings from the study supports that logistics service satisfaction, price satisfaction, relational satisfaction and commitment do influence loyalty positively. The analysis suggests that service satisfaction is the most important antecedent having primary influence in the formation of customer loyalty. Service satisfaction also has secondary influence on loyalty by acting as a strong driver in both relational satisfaction and commitment aspects of the service dimensions. Price satisfaction though positively been driven by service satisfaction, was found to have less significant effect as a predictor of loyalty in this context. The present study suggests that relational satisfaction is the second major predictor of loyalty which also drives commitment. This research is not an end-point but an attempt to establish the linkages and the effect among the antecedents driving the building and retention of good buyer-seller relationship in logistics outsourcing.

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Understanding continued smartwatch usage: the role of emotional as well as health and fitness factors

Electronic Markets ◽

10.1007/s12525-021-00458-3 ◽

2021 ◽

Author(s):

Carolin Siepmann ◽

Pascal Kowalczuk

Keyword(s):

Structural Equation ◽

Goal Pursuit ◽

Perceived Usefulness ◽

Equation Modeling ◽

Emotional Factors ◽

Health And Fitness ◽

Important Barrier ◽

Personal Fitness ◽

Continuous Use ◽

The Impact

AbstractSmartwatches are the most popular wearable device and increasingly subject to empirical research. In recent years, the focus has shifted from revealing determinants of smartwatch adoption to understanding factors that cause long-term usage. Despite their importance for personal fitness, health monitoring, and for achieving health and fitness goals, extant research on the continuous use intention of smartwatches mostly disregards health and fitness factors. Grounding on self-determination theory, this study addresses this gap and investigates the impact of health and fitness as well as positive and negative emotional factors encouraging or impeding consumers to continuously use smartwatches. We build upon the expectation-confirmation model (ECM) and extend it with emotional (device annoyance and enjoyment) as well as health and fitness factors (goal pursuit motivation and self-quantification behavior). We use structural equation modeling to validate our model based on 335 responses from actual smartwatch users. Results prove the applicability of the ECM to the smartwatch context and highlight the importance of self-quantification as a focal construct for explaining goal pursuit motivation, perceived usefulness, confirmation and device annoyance. Further, we identify device annoyance as an important barrier to continuous smartwatch use. Based on our results, we finally derive implications for researchers and practitioners alike.

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Application of Blockchain for Supply Chain Financing: Explaining the Drivers Using SEM

Journal of Open Innovation Technology Market and Complexity ◽

10.3390/joitmc7030167 ◽

2021 ◽

Vol 7 (3) ◽

pp. 167

Author(s):

Mohammad Rokibul Kabir ◽

Md. Aminul Islam ◽

Marniati ◽

Herawati

Keyword(s):

Supply Chain ◽

Technology Acceptance ◽

Structural Equation ◽

Research Work ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Innovation Research ◽

Supply Chain Financing ◽

The Impact

Owing to the lack of research in emerging Asian nations, this research aimed to unearth the determinants of blockchain acceptance for supply chain financing by a Bangladeshi financing company called IPDC. Centred on a technology acceptance framework called UTAUT (unified theory of acceptance and use of technology) and open innovation research, an expanded model with a mediating variable is developed for this study. This research work employs the deductive inference method in conjunction with the positivism paradigm. A structural questionnaire was used to gather data, which were then processed through Smart-PLS (partial least square) for SEM (structural equation modeling). The survey includes all the people who are directly or indirectly involved in the supply chain financing platform of IPDC. The study consists of seven direct hypotheses and one mediating hypothesis. The results show that all the direct hypotheses except the impact of social influence on the behavioural intention to use (BINTU) blockchain are significant. The mediating hypothesis indicating the role of BINTU in the relationship between facilitating conditions (FCON) and the actual use of blockchain is also supported. FCON and BINTU together explain 88.7% variation in blockchain use behaviour for supply chain financing. The research advances past findings by employing an expanded UTAUT framework and validating observations with the other relevant studies throughout the world.

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The Influence of COVID-19-Induced Daily Activities on Health Parameters—A Case Study in Malaysia

Sustainability ◽

10.3390/su13137465 ◽

2021 ◽

Vol 13 (13) ◽

pp. 7465

Author(s):

Mujahid Ali ◽

Afonso R. G. de Azevedo ◽

Markssuel T. Marvila ◽

Muhammad Imran Khan ◽

Abdul Muhaimin Memon ◽

...

Keyword(s):

Structural Equation ◽

Linear Regression Analysis ◽

Daily Activities ◽

Social Health ◽

Coefficient Of Determination ◽

Equation Modeling ◽

Risk Of Death ◽

Unit Increase ◽

The Impact ◽

Health Parameters

Since December 2019, the COVID-19 epidemic has been spreading all over the world. This epidemic has brought a risk of death in the daily activity (physical and social) participation that influences travellers’ physical, social, and mental health. To analyze the impact of the COVID-19-induced daily activities on health parameters of higher education institutes, 150 students of the Universiti Teknologi PETRONAS, Perak, Malaysia, were surveyed through an online web survey using random sampling techniques. The data were analyzed through RStudio and SPSS using multilevel linear regression analysis and Hierarchical Structural Equation Modeling. The estimated results indicate that restricting individuals from doing out-of-home activities negatively influences physical and social health. A unit increase in the in-home maintenance activities during the COVID-19 pandemic introduced a daily increase of 0.5% in physical health. Moreover, a unit increase in the in-home activities at leisure time represents a 1% positive improvement in social health. Thus, physical activity has proven to be beneficial in improving physical and social health with severe COVID-19. In contrast, the coefficient of determination (R2) for all endogenous variables ranges from 0.148 to 0.227, which is incredibly acceptable in psychological research. For a healthier society with a better quality of life, this study adopted multidisciplinary approaches that are needed to be designed.

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Impact of Entrepreneurship Extracurricular Activities and Inspiration on Entrepreneurial Intention: Mediator and Moderator Effect

SAGE Open ◽

10.1177/21582440211032174 ◽

2021 ◽

Vol 11 (3) ◽

pp. 215824402110321

Author(s):

Thuy Thu Nguyen ◽

Linh Thi Phuong Nguyen ◽

Hoa Thi Thanh Phan ◽

Anh Trong Vu

Keyword(s):

Extracurricular Activities ◽

Structural Equation ◽

Entrepreneurial Intention ◽

Equation Modeling ◽

Moderator Effect ◽

Technical Students ◽

Research Findings ◽

Direct And Indirect Impacts ◽

Indirect Impacts ◽

The Impact

This empirical study proposed a comprehensive model testing the direct and indirect impacts of entrepreneurship extracurricular activities and entrepreneurship inspiration on students’ entrepreneurial intention. With the sample consisting of 640 students from 11 universities in Vietnam, the study used structural equation modeling analysis approach. The results revealed that entrepreneurship extracurricular activities and entrepreneurship inspiration are significantly related to students’ entrepreneurial intention, and entrepreneurship self-efficacy partially mediates these relations. The impact of entrepreneurship education on entrepreneurial intention differs across the field of study. Technical students generally get more benefits from entrepreneurship educational activities than business and economics students do. The research findings recommended some implications for fostering graduates’ entrepreneurship in emerging countries.

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The Impact of Self-Stigma, Role Strain, and Diabetes Distress on Quality of Life and Glycemic Control in Women With Diabetes: A 6-Month Prospective Study

Biological Research For Nursing ◽

10.1177/10998004211009606 ◽

2021 ◽

pp. 109980042110096

Author(s):

Ruey-Hsia Wang ◽

Chia-Chin Lin ◽

Shi-Yu Chen ◽

Hui-Chun Hsu ◽

Chiu-Ling Huang

Keyword(s):

Quality Of Life ◽

Glycemic Control ◽

Prospective Study ◽

Structural Equation ◽

Role Strain ◽

Diabetes Distress ◽

Equation Modeling ◽

Disease Characteristics ◽

The Impact

Purposes: Women with diabetes (WD) are more severely impacted by the consequence of suboptimal diabetes control. This study aims to examine the impact of demographic and disease characteristics, baseline self-stigma, role strain, diabetes distress on Hemoglobin A1C (A1C) levels, quality of life (D-QoL) and 6-month A1C levels in younger WD. Methods: This study was a 6-month prospective study. In total, 193 WD aged 20–64 years were selected by convenience sampling from three outpatient clinics in Taiwan. Demographic and disease characteristics, self-stigma, role strain, diabetes distress, A1C levels, and D-QoL were collected at baseline. A1C levels were further collected 6 months later. Structural equation modeling was conducted to test the hypothesized model. Results: The final model supported that higher baseline D-QoL directly associated with lower concurrent A1C levels and indirectly associated with lower 6-month A1C levels through baseline A1C levels. Higher baseline self-stigma, role strain, and diabetes distress directly associated with lower baseline D-QoL, and indirectly associated with higher 6-month A1C levels through D-QoL. Conclusion: Improving self-stigma, role strain, and diabetes distress should be considered as promising strategies to improve D-QoL in young WD. D-QoL plays a mediation role between baseline self-stigma, role strain, diabetes distress and subsequent glycemic control in younger WD. Enhancing baseline D-QoL is fundamental to improve subsequent glycemic control.

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