Relationship of Dogmatism and Confidence in the Evaluation of Accounting Information

1983 ◽  
Vol 52 (2) ◽  
pp. 475-478 ◽  
Author(s):  
Ferdinand A. Gul

This study examined the relationship between dogmatism and changes in confidence. Using a pretest-posttest research design 33 participants who were managers drawn from a cross-section of electronic companies were administered the short-form Dogmatism Scale and then a two-part case study which contained conventional information on personnel layoff and also Human Resources Accounting information. On these bases subjects were asked to make certain decisions about a personnel layoff problem. They were also asked to state their level of confidence (0 to 100) that the decision they had made was optimal after each part of the case. Chi squared showed that more highly dogmatic managers demonstrated an upward change in confidence when provided with new Human Resources Accounting information than low dogmatic managers.

Author(s):  
Nguyen Thu Ha ◽  
Nguyen Thi Thanh Huyen

The retail market in Vietnam continues to grow with the entry of foreign retail brands and the strong rise of domestic businesses in expanding distribution networks and conquering consumer confidence. The appearance of more retail brands has created a fiercely competitive market. Based on the outcomes of previous research results on brand choice intention combined with a customer survey, the paper proposes an analytical framework and scales to examine the relationship of five elements including store image, price perception, risk perception, brand attitudes, brand awareness and retail brand choice intention with a case study of the Hanoi-based Circle K convenience store chain. These five elements are the precondition for retail businesses to develop their brands so as to attract customers.


2018 ◽  
Vol 2 (2) ◽  
pp. 115
Author(s):  
Taufik Abrain

Several studies have shown that the success of interregional cooperation may be influenced by coordination, commitment, participation, variance of cooperation, structure, format of cooperation, and political will. Nevertheless, these factors do not stand alone since actor relations as a determining aspect is capable of driving those factors effectively. This article aims to examine the aspect of actor relations as a contributing factor that determines successful cooperation among regions. This is a qualitative research with the policy of inter-regional cooperation of the Banjarbakula Program, South Kalimantan Province from February 2017 to February 2018, set as its object of study. The result of this study states that the success of inter-regional cooperation is influenced by the relationship of actors in development factors as suggested by previous experts. The actors involved in the inter-regional cooperation examined in this case had become triggers of coordination, commitment, and participation toward success and failure, as well as the effectiveness of regional cooperation policy. Structural obstacles, ego-centric character, minimum budget availability, and non-visionary planning could be overcome as long as actor relations were properly managed.


2013 ◽  
Vol 433-435 ◽  
pp. 2277-2281
Author(s):  
Quan Wei Wang ◽  
Ming Hui Wang ◽  
Dong Li ◽  
Dian Mao Wan ◽  
Rong Meng

By analyzing the relationship of the design parameters of NYD contact backstop, the cross-section curve of the wedge block has been discussed as Archimedes spiral, logarithm spiral and arc. Each curve is designed optimally using MATLAB optimization toolbox. The merits and drawbacks of each curve are discussed.


2013 ◽  
Vol 3 (4) ◽  
pp. 128 ◽  
Author(s):  
Seema Qureshi

Managers play an important role in organizations. They are the persons who formulate and implement policies, plans etc in the organization. Managers are the first to be contacted for suggestions with regard to overall information about the organization. Taking into consideration the importance of managers in the organization and a critical review of literature which revealed that the study on work motivation, burnout and intention to leave has not been conducted so far on the top level managers of garment industry of Delhi and NCR, the researcher found a gap to be filled by  conducting investigation on this sample for the variables in question. So the sample of the present study consists of top level managers of garment industry of Delhi and NCR. Thus, a convenient sampling method was used for drawing the sample from 60 garment export houses of Delhi and 40 of NCR. This paper gives a deep insight of work motivation, burnout and intention to leave for the top level managers of the garment industry of Delhi/NCR. In this paper we have checked the relationship of all dimensions of work motivation with the dimensions of burnout and intention to leave and have observed that all dimensions of work motivation have some more or less relationship with each dimension of burnout but neither of the dimensions of work motivation or total work motivation have any relationship with intention to leave. So even if top level managers leave their current job they don’t leave because of lack of work motivation.


2021 ◽  
pp. 78-107
Author(s):  
Lizeth Benavides ◽  
Natasha Cabrera_Jara ◽  
Belén Campoverde_Bermeo

El cambio de modelo urbano asumido durante el siglo XX, trajo un sinnúmero de problemas como la priorización del vehículo, por lo que en la última década han surgido esfuerzos para dotar de importancia al ciudadano de a pie, en el espacio público. Esta investigación estudió las condiciones físico-espaciales de un corredor urbano donde el modelo centrado en el vehículo se acentúa, con la fnalidad de generar posibles estrategias que reviertan esta situación. Se tomó como caso de estudio a la Av. 24 de Mayo, en Azogues, y se lo analizó mediante una metodología mixta, que evaluó, detalladamente, tres zonas de estudio, determinando que la falta de accesibilidad y conectividad y el modelo de movilidad defendido por la ciudadanía, en general, infuyen directamente en las condiciones del espacio público peatonal y por ende en la habitabilidad urbana, perjudicando los desplazamientos a pie. Palabras clave: Espacio público; habitabilidad urbana; conectividad; accesibilidad; percepción. AbstractThe change of urban model assumed during the 20th century, brought countless problems such as the prioritization of vehicles, so in the last decade eforts have emerged to give importance to the citizen on foot in the public space. This original research studied the relationship of urban habitability with the physical-spatial conditions of an urban corridor, where the vehicle-centered model is accentuated, to generate possible strategies to reverse this situation. The Av. 24 de Mayo in Azogues was taken as a case study and analyzed using a mixed methodology that evaluated in detail three study areas, determining that the lack of accessibility and connectivity and the mobility model defended by citizens in general have a direct infuence on the conditions of the pedestrianpublic space and, therefore, on urban habitability, which afects walking Keywords: Public space; urban habitability; connectivity; accessibility; perception.


10.28945/3041 ◽  
2006 ◽  
Author(s):  
Karlheinz Kautz ◽  
Bjarke Nielsen

Information systems development takes place within an economical context. However, the economical conditions, which shape systems development in practice, are hardly researched. In this paper we are investigating the question how a given price structure influences systems development projects. Our analysis is based on a multi case study and a Grounded Theory inspired research approach. Our work is informed by economic theories, which deal with the relationship of suppliers and customers and their mutual dependency. We thus apply principal-agent theory and economic game theory in form of the prisoner’s dilemma. As a result we provide three interlinked models for understanding the impact of pricing structure on systems development practice. The main elements of these models are pricing structure, risk distribution and price level, and opportunistic behavior. We discuss how these elements are interrelated and examine their impact on information systems development in practice.


Author(s):  
Yurniwati Yurniwati ◽  
Amsal Djunid ◽  
Nini Sumarni ◽  
Ike Pranita

Objective - This study examines the influence of the quality of an audit to the relationship of Other Comprehensive Income (OCI) and Relevanceof Value Accounting Information, and Asymmetry of Information in Indonesia's companies. Methodology/Technique - This research uses secondary data obtained from the company's annual report in 2012 - 2014. A purposive sampling method is used to collect data and the analysis of the hypothesis was conducted usingmultiple linear regression analysis. Findings - The research has shown that Quality of Audit has a significant influence to the relationship of the OCI disclosure and Relevance of Value Accounting Information has a value of sig. 0.000, F calculate is 26.816 larger than F table 2.396 and adjusted R square 0.241. Novelty - The study looks at the disclosures of OCI component's role in the investors decision making and it increases value relevance of accounting information and reducing information asymmetry. Type of Paper - Empirical Keywords: Other Comprehensive Income (OCI); Relevance of Value Accounting Information; Information Asymmetry; Quality of Audit. JEL Classification: D82, M41, M42.


2019 ◽  
Vol 3 (1) ◽  
pp. 81-113
Author(s):  
Ulfatun Nisa ◽  
Fitriyah Mahdali

This study focuses on the interconnection and the integration, namely about the relationship of, education and Alquran. This study is a case study that took Pondok Pesantren Al-Aqobah Diwek Jombang as the research location. There are several arguments that form the basis of this research, firstly, this pesantren is applying both the salafiyah boarding school system and the modern system of education of technology and science. Secondly, santris in this pesantren are required to memorize hadis and Alquran using the principle of one day five verses and one hadis. In a matter of months, santris in this pesantren have studied the science of religion which counts generally should be studied in annual time. This research is a qualitative-explorative study that uses the theory of interconnected-integrative paradigm. In accordance with the research theory, the formulation of the problem taken to conduct this research is “what is the paradigm of Quranic based education and how is it implemented in Pondok Pesantren Al-Aqobah”. The methods of data collection are documentation, observation, and interview. The findings of this study are: (1) Educational and Social Institutions of Pondok Pesantren Al-Aqobah Jombang is an educational institution that offers various programs to develop the potential of santri or students using Alquran as the basis for their education; (2) it uses the MIR (Multiple Intelligence Research) method as an effort to explore various kinds of children's abilities, and so that their potencies can be maximized.


Author(s):  
Mykhailo Vedernikov ◽  
Oksana Chernushkina ◽  
Lesia Volianska-Savchuk ◽  
Maria Zelena ◽  
Natalia Bazaliyska

The purpose of the article. The article considers the features of strategic human resource management as the basis of strategic potential, which affects the competitiveness of the enterprise, determines the directions of its development. The scheme of the system of strategic human resources management is presented. The goals of personnel policy and a set of tasks that allow them to be implemented are determined. The ways of realization of the strategy of human resources management at an industrial enterprise are offered. It is established that the process of implementing the strategy of the enterprise should be divided into certain conditional stages, which should be included in the action plan for the implementation of the strategy.Methodology. The strategic goal of human resources management system is to ensure the development of the enterprise through the efficient use of human capital. When forming a human resources management strategy, the main task is to identify and take into account future changes and trends, to justify changes that contribute to the sustainable development of the enterprise.The process of strategy development and implementation is continuous, which is covered in close connection with the solution of strategic tasks both in the long run and in the medium and short term, i.e. their solution in terms of strategic, tactical and operational management. Such specification of human resources management strategy and bringing it to strategic objectives and individual actions is embodied in the strategic plan – a document containing specific tasks and measures to implement the strategy, the timing of their implementation and responsible executors for each task, the amount of resources required.Results. Implementation of human resources management strategy is an important stage of the strategic management process. For it to be successful, the organization's management must adhere to the following rules: firstдн, the goals, strategies, tasks of personnel management must be carefully and timely communicated to all employees of the organization in order to obtain from them not only understanding of the organization and service personnel management, but also informal involvement in the implementation of strategies, in particular, the development of obligations to employees of the organization to implement the strategy; secondдн, the general management of the organization and the heads of personnel management service must not only ensure the timely use of all necessary resources (material, equipment, office equipment, financial, etc.), but also have a plan for implementing the strategy in the form of targeted guidelines for the state and development labor potential and record the achievement of each goal.Practical implications. The process of implementing the strategy of an industrial enterprise requires fundamentally different approaches than the process of strategy formation. First of all, because it is mainly organizational process, while the formation of strategy is mainly an analytical one. The process of implementing the company's strategy can also be divided into certain conditional stages, more precisely, areas of activity that should be included in the action plan to implement the strategy. Initial among them is decomposition, i.e. the development on the basis of a strategic plan of tactical, operational plans, as well as policies, programs, projects, rules and procedures.Value/originality. Thus, the relationship of personnel strategy and general strategy of enterprise development is realized through a mechanism that includes: coordination of goals of both strategies, the relationship of their functions, coordination of business processes of personnel management with other business processes, integration of personnel strategy results to aggregate results of the organization, control of compliance of the obtained results with the defined strategic goals of the organization. Of particular importance is the approach to human resource management as a business process. Personnel processes as a certain sequence of interrelated actions for the implementation of personnel management functions are aimed at: transformation of human assets of the organization in accordance with its strategic priorities; transformation of working conditions of employees of the organization in accordance with the expectations and needs of staff; creation of new management technologies and other HR-products.


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