scholarly journals The effect of national cultural differences of board members on integrated reporting

2018 ◽  
Vol 14 (1) ◽  
pp. 7-21 ◽  
Author(s):  
Simona Alfiero ◽  
Massimo Cane ◽  
Ruggiero Doronzo ◽  
Alfredo Esposito
Keyword(s):  
Cultural Differences ◽  
Critical Mass ◽  
Cultural Dimensions ◽  
Board Members ◽  
Cultural Dimension ◽  
Integrated Reporting ◽  
Independent Variables ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

This research, based on stakeholder theory and the national cultural dimensions, aims to test the influence of foreigners on board and its size on Integrated Reporting (IR) practices. The analysis is based on a sample of 1,058 European companies from 18 different countries, who adopted or not the IR for the year 2015, and it relies on a Logit. The dependent variable is a dummy (presenting or not the IR) and the independent variables are represented by the board characteristics (foreigners and size). The impact of the critical mass on the presence of foreigners and the cultural dimension on the basis of directors’ nationality was tested relying on the masculinity/femininity dimension of Hofstede. Besides, the directors’ country of origin was considered, namely if they belong to the major European countries presenting a wider IR diffusion. The relationship between foreigners on board and IR is found to be negative. This means that companies with at least one foreigner are less inclined to adopt IR. The results show that the boards with more of three foreign administrators have a major propensity to adopt the IR. The membership of the directors in countries with a feminist culture also has a positive effect.

scholarly journals PENGARUH REVIU RKA-K/L OLEH APIP TERHADAP EFISIENSI ALOKASI ANGGARAN KEMENTERIAN AGAMA

2019 ◽  
Vol 1 (1) ◽  
pp. 12
Author(s):  
Edy Effendi ◽  
Muhammad Imron
Keyword(s):  
Linear Regression ◽  
Simple Linear Regression ◽  
Independent Variables ◽  
Dependent Variables ◽  
Before And After ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

Research on the role of the APIP review of the Ministry/agency Work Plan and Budget document to determine the impact on the efficiency of ministry/agency spending (case study at the Ministry of Religion). The method used in this study uses simple linear regression with dummy. The use of linear regression is used to examine the relationship between independent variables (certain types of expenditure) and dependent variables (total expenditure). Whereas, dummy is used to find out before and after the APIP review is done. Throughout the author's search, this research has never been done. Based on the results of linear regression obtained, the APIP review significantly had a positive effect on official travel expenditure and honorarium but did not significantly affect building spending and equipment. Abstrak   Penelitian atas peran reviu APIP atas dokumen Rencana Kerja dan Anggaran Kementerian Negara/Lembaga untuk mengetahui dampaknya terhadap efisiensi belanja kementerian/lembaga (studi kasus pada Kementerian Agama). Metode yang digunakan dalam penelitian ini menggunakan regresi linier sederhana dengan dummy. Penggunaan regresi liner digunakan untuk meneliti hubungan antara variable independen (jenis belanja tertentu) dan variable dependen (total belanja). Sedangkan, dummy digunakan untuk mengetahui sebelum dan setelah reviu APIP dilakukan. Sepanjang penelusuran penulis, penelitian ini belum pernah dilakukan. Berdasarkan hasil regresi linier diperoleh, reviu APIP signifikan berpengaruh positif terhadap  belanja perjalanan dinas dan honorarium tetapi tidak signifikan berbengaruh terhadap belanja gedung dan alat.

Capital Structure and Earnings per Share: An Empirical Analysis of Indian Corporate Sector

2015 ◽  
Vol 5 (3) ◽  
Author(s):  
Harvinder Singh Mand ◽  
Manjit Singh
Keyword(s):  
Capital Structure ◽  
Empirical Analysis ◽  
Corporate Sector ◽  
Independent Variables ◽  
Earnings Per Share ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Impact ◽  
The Relationship ◽  
The Empirical Analysis

This paper intends to measure the impact of capital structure on EPS (earnings per share) in Indian corporate sector. Fifteen control variables along with capital structure have been selected to know their impact on EPS. Panel data regression has been applied to establish the relationship among dependent and independent variables. It is found from the empirical analysis that the relation of capital structure with EPS has been statistically insignificant in Indian corporate sector among all specific industries except telecommunication industry. The results are consistent with Modigliani-Miller approach.

scholarly journals Be Aware of Burnout! The Role of Changes in Academic Burnout in Problematic Facebook Usage among University Students

2021 ◽  
Vol 18 (15) ◽  
pp. 8055
Author(s):  
Katarzyna Tomaszek ◽  
Agnieszka Muchacka-Cymerman
Keyword(s):  
Regression Coefficient ◽  
Population Sample ◽  
Cross Sectional ◽  
Academic Burnout ◽  
Independent Variables ◽  
Social Motive ◽  
Explained Variance ◽  
The Impact ◽  
The Relationship

Most previous research has examined the relationship between FB addiction and burnout level by conducting cross-sectional studies. Little is known about the impact of changes in burnout on FB addiction in an educational context. Through a two-way longitudinal survey of a student population sample (N = 115), this study examined the influence of changes in academic burnout over time and FB motives and importance (measured at the beginning and the end of the semester) on FB intrusion measured at the end of the academic semester. The findings show that: (1) increases in cynicism and in FB motives and importance significantly predicted time2 FB intrusion; (2) FB importance enhanced the prediction power of changes in the academic burnout total score, exhaustion and personal inefficacy, and reduced the regression coefficient of changes in cynicism; (3) the interaction effects between FB social motive use and changes in academic burnout, as well as between FB importance and personal inefficacy and exhaustion, accounted for a significant change in the explained variance of time2 FB intrusion. About 20–30% of the variance in time2 FB intrusion was explained by all the examined variables and by the interactions between them. The results suggest that changes in academic burnout and FB motives and importance are suppressive variables, as including these variables in the regression model all together changed the significance of the relationship between independent variables and FB intrusion.

scholarly journals The impact of regular sperm donation on bulls’ seminal plasma hormonal profile and phantom response

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Alicja Kowalczyk ◽  
Elżbieta Gałęska ◽  
Ewa Czerniawska-Piątkowska ◽  
Anna Szul ◽  
Leszek Hebda
Keyword(s):  
Seminal Plasma ◽  
Sperm Donation ◽  
Hormonal Profile ◽  
Holstein Friesian ◽  
Different Seasons ◽  
Day Of The Week ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

AbstractThe aim of this study was to analyze the relationship between the concentration of hormones in the seminal plasma, the bull maintenance system in the insemination station, and the regularity of sperm donation and the response to the phantom (libido level). An additional goal was to determine whether there is a relationship between the hormonal profile in the blood, the sperm plasma, the oxidative and antioxidant profile in the blood of bulls and the biometry of their testicles and scrotum, as well as the quality of their sperm in both different seasons and intensities of reproductive use. For the study, 220 healthy and sexually mature Polish Holstein–Friesian bulls were used. They all had normal libido and were fed equally. The animals were grouped according to the scheme: young (16–20 month/n = 60) and old (26–30 month/n = 60) including: individually housed (n = 30) and group housed (n = 30) young, old individually housed (n = 30) and group housed (n = 30) (n total animals = 120); young animals donating semen once a week (every Thursday) (n = 25) and sporadically (once every two months on a random day of the week) (n = 25), old animals donating semen once a week (every Thursday) (n = 25 ) and sporadic donors (once every two months on a random day of the week) (n = 25) (n total animals = 100). When analyzing the results of this study, it should be stated that regular use has a positive effect on the secretion of sex hormones in bulls. Higher levels of testosterone and lower levels of estradiol and prostaglandins resulted in higher sexual performance, expressed by a stronger response to the phantom. The differences in favor of regular use were independent of the bull's age. The results of our research illustrate that the quality of semen and its freezing potential may depend on the season and frequency of its collection, as well as on the age of the males.

scholarly journals Corporate governance and IPO underpricing: evidence from the italian market

2021 ◽  
Author(s):  
Emanuele Teti ◽  
Ilaria Montefusco
Keyword(s):  
Corporate Governance ◽  
Initial Public Offering ◽  
Boards Of Directors ◽  
Stock Option ◽  
Board Members ◽  
Ipo Underpricing ◽  
Italian Market ◽  
Public Offering ◽  
The Impact ◽  
Positive Effect

AbstractThis paper aims to analyse the impact of firms’ corporate governance characteristics on the degree of first-day returns (i.e., underpricing) in the Italian initial public offering (IPO) market. In particular, this work investigates the impacts of the characteristics of boards of directors (BoDs) and ownership structure on the underpricing of newly offered shares. By studying a sample of 128 Italian IPOs between 2000 and 2016, it is concluded that corporate governance characteristics affect the degree of first-day returns following a company’s IPO. More specifically, the size of the BoD negatively affects underpricing, while the ownership of institutional investors and board members has a positive effect on the degree of underpricing. Conversely, no significant evidence is found with regard to board independence, the number of female directors in the boardroom, the implementation of stock option plans and ownership concentration.

scholarly journals The Relationship among Emotional Leadership, Job Satisfaction and Organizational Commitment: Taking China’s Hotel Industry as an Example

2020 ◽  
Vol 218 ◽  
pp. 04014
Author(s):  
Yixing Jin ◽  
Peiying Wu ◽  
Cheng Lin ◽  
Yingda Wang
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Hotel Industry ◽  
Mediating Role ◽  
Positive Effects ◽  
Emotional Leadership ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

This study investigated the impact of emotional leadership of leaders on organizational commitment of hotel employees, as well as the mediating role of job satisfaction. The results indicate that: (1) Emotional leadership and job satisfaction have positive effects on organizational commitment. (2) Emotional leadership has a positive effect on job satisfaction. (3) Job satisfaction plays a mediating role between emotional leadership and organizational commitment.

scholarly journals Corporate Governance And Its Effect On Firm Performance In An Emerging Economy

2022 ◽  
Vol 2 (3) ◽  
pp. 281-291
Author(s):  
Langa Esmael KAREM ◽  
Hawkar Anwer HAMAD ◽  
Hakar Abubakir BAYZ ◽  
Naji Afrasyaw FATAH ◽  
Diary Jalal ALI ◽  
...  
Keyword(s):  
Financial Performance ◽  
Business Processes ◽  
Board Members ◽  
Board Composition ◽  
Return On Assets ◽  
Board Size ◽  
Cross Sectional ◽  
The Impact ◽  
The Relationship ◽  
Board Ownership

Having a board of directors is very important to ensure the smooth running of business processes and have an impact on the company's financial performance. This study to determine the impact of board characteristics namely board size, board ownership and board composition on the financial performance of organizations as measured by Return on Assets. The study employed a descriptive-explanatory research design based on a cross-sectional approach. Correlation and regression analyses were conducted to determine the depth and extent of the relationship between the variables. The study revealed a positive and significant association between the board size and financial performance on an average of 9 board members. Board composition revealed that having more external directors had no effect on the financial performance, it neither increased it nor decreased it, leading to the rejection of the hypothesis. On the other hand, board ownership was found to be beneficial in terms of having directors as owners of the business, corroborating the Stakeholder Theory. The studies showed that there was still a need to select board members with caution striking a balance between the number of directors as well as their composition to ensure that the organization reaps maximum benefits from the board.

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN RELATIONSHIP QUALITY TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA PRODUK PARFUM MULEGH DI PURWOKERTO

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Ilham Akbar
Keyword(s):  
Customer Satisfaction ◽  
Relationship Quality ◽  
Relationship Marketing ◽  
Customer Loyalty ◽  
Structural Equation ◽  
Marketing Relationship ◽  
Negative Effect ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

The research entitled �The Influence of Relationship Marketing and Relationship Quality Towards Customer Loyalty with Customer Satisfaction as The Intervening Variable on Mulleg Perfume Product in Purwokerto� aims to determine the impact of relationship marketing and relationship quality towards customer satisfaction and customer loyalty and to determine whether customer satisfaction could become the intervening variable. The hypothesis of this research is the relationship marketing has negative effect towards customer satisfaction, the relationship marketing has positive effect towards customer loyalty, the relationship quality has positively effect towards customer satisfaction, the relationship quality has positively effect towards the customer loyalty, and the customer loyalty could be able to mediate the influence of relationship marketing and relationship quality toward customer loyalty.� The analysis method that used on this research is the structural equation modeling.The results show that the relationship marketing has positive and significant effect towards customer satisfaction. It will increase the customer satisfaction of Mulleg Aromatic perfume product in Purwokerto. The relationship quality has positive and significant effect towards customer satisfaction, so it will increase the customer satisfaction of Mulleg Aromatic perfume product in Purwokerto. The relationship marketing has positive and significant effect towards customer loyalt. It will increase the customer loyalty of Mulleg Aromatic perfume product in Purwokerto. The relationship quality has positive and significant effect towards the customer loyalty. The Customer Satisfaction has positive and significant effect towards customer loyalty. The customer satisfaction could mediate the influence of relationship marketing towards the customer loyalty on Mulleg Aromatic perfume product in Purwokerto. The customer satisfaction could mediate the influence of relationship quality towards the customer loyalty of Mulleg Aromatic perfume product in Purwokerto.�Keywords : Relationship Marketing , Relationship Quality , Customer Satisfaction and Customer Loyalty�

scholarly journals The impact of transformational leadership on individual academy performance through knowledge sharing

2021 ◽  
Vol 9 (2) ◽  
pp. 465-480 ◽  
Author(s):  
Thi Minh Thu Vu ◽  
Khashayar Yazdani
Keyword(s):  
Higher Education ◽  
Social Support ◽  
Transformational Leadership ◽  
Organizational Commitment ◽  
Organizational Learning ◽  
Knowledge Sharing ◽  
Employee Engagement ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

The objective of this paper is to evaluate the impact of transformational leadership on individual academy performance through knowledge sharing, organizational learning, organizational commitment in higher education Vietnam. The study conducts the research on 500 lecturers at 10 universities in Vietnam. The study uses Smart pls 3.6 software to analyze the data. The results show that transformational leadership had a positive effect on knowledge sharing, organizational learning and organizational commitment. Ultimately, employee engagement and social support play a moderate role in the relationship between transformational leadership and knowledge sharing statistically. However, organizational learning and organizational commitment did not play any mediate role on the relationship between transformational leadership and knowledge sharing.

Prevalence of ADHD in children born by mothers consuming Frankincense during pregnancy

2021 ◽  
Author(s):  
Alimohammad Ranjbar ◽  
Elahe Kamali Ardakani ◽  
Rahele Zareshahi
Keyword(s):  
Data Gathering ◽  
Control Group ◽  
Case Group ◽  
Dsm V ◽  
History Of ◽  
The Difference ◽  
The Impact ◽  
The Relationship ◽  
The Brain ◽  
Positive Effect

Aims: In Iranian culture, due to some narratives from the prophet Mohammad about the use of frankincense during pregnancy for increasing IQ in children, some women consume frankincense during expectancy. This study's goal is to evaluate the relationship between frankincense used during pregnancy and the incidence of ADHD. Methods: In this study, the case group comprised children 4-17 years old referring to Shahid Chamran Pharmacy in Yazd from summer to winter 2018 for receiving Methylphenidate, those with whom a psychologist had identified ADHD based on DSM-V factors.  The control group included children of the same age group but without ADHD. For data gathering, a checklist was used with some questions on smoking, family history of ADHD, presence/absence of a specific disease during pregnancy, frankincense used during pregnancy, and a chemical medication consumed during pregnancy. Results: The main result demonstrated that the children whose mothers used frankincense during pregnancy were 0.67 times less likely to be affected by ADHD than those whose mothers did not use this substance. However, the difference failed to be statistically significant (P>0.05). Conclusion: Some studies report that frankincense can bear a positive effect on the development of the brain and possibly adequate formation of dendrites trees, axons and induce proper communication between them, so the impact of frankincense on the brain may be justified by its protective effect against the hyperactive child.

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