scholarly journals THE EFFECT OF PROACTIVE WORK BEHAVIOR ON ENTREPRENEURIAL PERFORMANCE

2021 ◽  
Vol 11 (2) ◽  
Author(s):  
Ahmed Qasim Saihood ◽  
Dr Suhair Adel Al-Jader
Keyword(s):  
Organizational Innovation ◽  
Research Problem ◽  
Work Behavior ◽  
Three Dimensions ◽  
Employee Voice ◽  
Current Research Problem ◽  
Validity And Reliability ◽  
Entrepreneurial Performance ◽  
The Public ◽  
Public Company

The current research problem is determined by answering the question related to the awareness of the Public Company for Agricultural Supplies in In dependence Proactive work behavior as an approved variable represented by its three dimensions (employee voice, personal initiative, Taking charge) and its impact on entrepreneurial performance as a dependent variable in its four dimensions (organizational innovation, strategic renewal Venturing), using of descriptive and analytical research. for The identification of the extent of the relationship of proactive work behavior in the entrepreneurial performance in correlation and influence, two main hypotheses were formulated, and the questionnaire was adopted as a tool in collecting data and information related to research, as it was prepared based on a number of approved measures and was subjected to measures of validity and reliability It was distributed to a sample of (122) employees of the Public Company for Agricultural Supplies, and to analyze the data, the ready-made statistical program (SPSS) was used, The statistical methods revealed the existence of a correlation and influence between the proactive work behavior and the entrepreneurial performance.

Does Recent Academic Research Support Changes to Audit Reporting Standards?

2016 ◽  
Vol 30 (2) ◽  
pp. 255-275 ◽  
Author(s):  
Jean Bédard ◽  
Paul Coram ◽  
Reza Espahbodi ◽  
Theodore J. Mock
Keyword(s):  
Financial Reporting ◽  
Academic Research ◽  
Financial Statements ◽  
Future Research ◽  
Research Support ◽  
The Public ◽  
Market Participants ◽  
Information Gap ◽  
Public Company ◽  
Reporting Process

SYNOPSIS The Public Company Accounting Oversight Board (PCAOB), the International Auditing and Assurance Standards Board (IAASB), and the U.K. Financial Reporting Council (FRC) have proposed or approved standards that significantly change the independent auditor's report. These initiatives require the auditor to make additional disclosures intended to close the information gap; that is, the gap between the information users desire and the information available through the audited financial statements, other corporate disclosures, and the auditor's report. They are also intended to improve the relevancy of the auditor's report. We augment prior academic research by providing standard setters with an updated synthesis of relevant research. More importantly, we provide an assessment of whether the changes are likely to close the information gap, which is important to financial market participants and other stakeholders in the audit reporting process. Also, we identify areas where there seems to be a lack of sufficient research. These results are of interest to all stakeholders in the audit reporting process, as the changes to the auditor's report are fundamental. Additionally, our summaries of research on the auditor's report highlight where there is limited research or inconsistent results, which will help academics identify important opportunities for future research.

The Development of Auditing Standards at the PCAOB and Related Audit Practitioner Input

2020 ◽  
Author(s):  
L. Tyler Williams ◽  
W. Mark Wilder
Keyword(s):  
Standard Setting ◽  
The Public ◽  
Setting Process ◽  
Public Company ◽  
Auditing Standards ◽  
Audit Standard ◽  
Comment Letters ◽  
Feedback Responses

The Public Company Accounting Oversight Board (PCAOB; Board) maintains that constituent feedback plays an essential and dynamic role in its audit standard-setting process. We examine a major source of constituent feedback, responses to standard-setting questions, using a sample drawn from the original proposals of fourteen PCAOB auditing standards. We find that after receiving comment letter feedback to the standard-setting questions, the Board revises approximately half of its guidance tied to those questions before it finalizes auditing standards-a finding consistent with the Board's assertion that it carefully considers constituent perspectives as it develops new regulation. We also explore the related comment letters of eight professional auditing firms subject to the PCAOB's annual inspection program and discover varying levels of opposition to and support for the PCAOB's proposed authoritative guidance. We observe PCAOB revision to authoritative guidance highly contested by the firms in more than three-fourths of cases of standard-setting questions and PCAOB non-revision to guidance highly supported by the firms in more than ninety percent of cases.

scholarly journals Resource Controllability of Business Processes Under Conditional Uncertainty

2021 ◽  
Author(s):  
Matteo Zavatteri ◽  
Carlo Combi ◽  
Luca Viganò
Keyword(s):  
Access Control ◽  
Business Process ◽  
Process Management ◽  
Business Processes ◽  
Autonomous Systems ◽  
Research Problem ◽  
Current Research Problem ◽  
Constraint Networks ◽  
Process Engine ◽  
A Current

AbstractA current research problem in the area of business process management deals with the specification and checking of constraints on resources (e.g., users, agents, autonomous systems, etc.) allowed to be committed for the execution of specific tasks. Indeed, in many real-world situations, role assignments are not enough to assign tasks to the suitable resources. It could be the case that further requirements need to be specified and satisfied. As an example, one would like to avoid that employees that are relatives are assigned to a set of critical tasks in the same process in order to prevent fraud. The formal specification of a business process and its related access control constraints is obtained through a decoration of a classic business process with roles, users, and constraints on their commitment. As a result, such a process specifies a set of tasks that need to be executed by authorized users with respect to some partial order in a way that all authorization constraints are satisfied. Controllability refers in this case to the capability of executing the process satisfying all these constraints, even when some process components, e.g., gateway conditions, can only be observed, but not decided, by the process engine responsible of the execution. In this paper, we propose conditional constraint networks with decisions (CCNDs) as a model to encode business processes that involve access control and conditional branches that may be both controllable and uncontrollable. We define weak, strong, and dynamic controllability of CCNDs as two-player games, classify their computational complexity, and discuss strategy synthesis algorithms. We provide an encoding from the business processes we consider here into CCNDs to exploit off-the-shelf their strategy synthesis algorithms. We introduce $$\textsc {Zeta}$$ Z E T A , a tool for checking controllability of CCNDs, synthesizing execution strategies, and executing controllable CCNDs, by also supporting user interactivity. We use $$\textsc {Zeta}$$ Z E T A to compare with the previous research, provide a new experimental evaluation for CCNDs, and discuss limitations.

scholarly journals Enabling Knowledge Sharing within e-Government Back-Office through Ontological Engineering

2007 ◽  
Vol 2 (1) ◽  
pp. 33-48
Author(s):  
Graciela Brusa ◽  
María Laura Caliusco ◽  
Omar Chiotti
Keyword(s):  
Organizational Innovation ◽  
Santa Fe ◽  
Ontological Engineering ◽  
The Public ◽  
Software Applications ◽  
Process Characteristics ◽  
Main Requirement ◽  
The Government ◽  
Back Office

Nowadays, organizational innovation constitutes the government challenges for providing better and more efficient services to citizens, enterprises or other public offices. E–government seems to be an excellent opportunity to work on this way. The applications that support front-end services delivered to users have to access information systems of multiple government areas. This is a significant problem for e-government back-office since multiple platforms and technologies coexist. Moreover, in the back-office there is a great volume of data that is implicit in the software applications that support administration activities. In this context, the main requirement is to make available the data managed in the back-office for the e-government users in a fast and precise way, without misunderstanding. To this aim, it is necessary to provide an infrastructure that make explicit the knowledge stored in different government areas and deliver this knowledge to the users. This paper presents an approach on how ontological engineering techniques can be applied to solving the problems of content discovery, aggregation, and sharing in the e-government back-office. This approach is constituted by a specific process to develop an ontology in the public sector and an ontology-based architecture. In order to present the process characteristics, a case study applied to a local government domain is analyzed. This domain is the budget and financial information of Santa Fe Province (Argentine).

School Burnout Inventory (SBI)

2009 ◽  
Vol 25 (1) ◽  
pp. 48-57 ◽  
Author(s):  
Katariina Salmela-Aro ◽  
Noona Kiuru ◽  
Esko Leskinen ◽  
Jari-Erik Nurmi
Keyword(s):  
Academic Achievement ◽  
High Schools ◽  
Depressive Symptoms ◽  
School Engagement ◽  
Three Dimensions ◽  
Vocational Schools ◽  
Validity And Reliability ◽  
Reliability Indices ◽  
Upper Secondary ◽  
School Burnout

This study introduces a measure for school burnout and examines its validity and reliability among students in upper secondary high schools and vocational schools by using confirmatory factor analysis. School-related burnout comprises three dimensions: (a) exhaustion at school, (b) cynicism toward the meaning of school, and (c) sense of inadequacy at school. A total of 1418 (709 girls, 709 boys) adolescents from 13 postcomprehensive schools (6 upper secondary high schools, 7 vocational schools) filled in a questionnaire concerning their school burnout and background variables. The results showed that the three-factor solution, compared to one- or two-factor solutions, fit the data best and also gave the best reliability indices. The three theoretically-derived dimensions of school burnout were closely related but separate constructs. Finally, concurrent validity for the School-Burnout Inventory (SBI) was found when the correlations of depressive symptoms, school engagement, and academic achievement with each of the three dimensions of school burnout were examined: The more depressive symptoms adolescents suffered, the more exhaustion, cynicism, and inadequacy they reported; and the lower their academic achievement and school engagement, the more cynicism and inadequacy they reported.

The Continuing Problem of Special Districts in American Government

2011 ◽  
Vol 11 (1) ◽  
pp. 52-67 ◽  
Author(s):  
Larita Killian
Keyword(s):  
New York ◽  
Local Governments ◽  
Census Bureau ◽  
Three Dimensions ◽  
The Public ◽  
Reporting Practices ◽  
Special Districts ◽  
Theoretical Perspectives ◽  
Policy Alignment ◽  
Definition Of

ABSTRACT Due to fiscal constraints and demands for increased accountability, scholars and public officials are reviewing the structure and reporting practices of local governments. These efforts are often incomplete, however, because they bypass special districts, which now comprise over 40 percent of all local governments. The proliferation of special districts has the potential to increase government costs, redirect the allocation of scarce resources, remove debt and expenditure practices from the public eye, and reduce democratic controls over elected officials. This paper highlights some of the public interest concerns related to these entities to inform future, localized research. For decades, scholars have approached special districts from two opposing theoretical perspectives: institutional reform and public choice. Literature from these opposing perspectives is used to analyze special districts along three dimensions: efficiency and economy of operations, policy alignment and allocation of resources, and democratic accountability. This paper uses the U.S. Census Bureau definition of special districts, though alternative definitions are discussed. Efforts by four states (Florida, Pennsylvania, Indiana, and New York) to improve local government, and their varying approaches to special districts, are reviewed, leading to the conclusion that the complex issues related to special districts must be resolved within state contexts.

scholarly journals Sustainability in Participatory Sports Events: The Development of a Research Instrument and Empirical Insights

2021 ◽  
Vol 13 (11) ◽  
pp. 6034
Author(s):  
Ine Hugaerts ◽  
Jeroen Scheerder ◽  
Kobe Helsen ◽  
Joris Corthouts ◽  
Erik Thibaut ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Environmental Sustainability ◽  
Online Survey ◽  
Three Dimensions ◽  
Future Research ◽  
Validity And Reliability ◽  
Research Instrument ◽  
Sports Events ◽  
The Social ◽  
Development Goals

The United Nations (UN) considers sports as an important enabler of sustainable development. The popular and fast-growing Participatory Sports Event (PSE) sector can play an important role in this regard, however, research that measures and reports sustainability in PSEs is scarce. Therefore, the aim of this paper was to construct and validate a research instrument based on the UN’s sustainable development goals, and to examine sustainability in PSEs. To this end, an online survey was administered among a representative sample of 303 PSE organisers, located in Flanders, Belgium. A confirmatory factor analysis affirmed the social, economic and environmental dimensions of the instrument and provided evidence for its validity and reliability. The results reveal significant discrepancies between the three dimensions, with a noticeable lower score for environmental sustainability compared to social and economic sustainability. Furthermore, challenges are highlighted in the field of the civil society sector and in walking sports events. The findings also indicate that large-sized events are more likely to be sustainable. The current study can act as a foundation for future research on sustainability in PSEs and can assist PSE organisers and policymakers to increase the sustainability-related performance of the sector.

scholarly journals Setting the Terms for Zoonotic Diseases: Effective Communication for Research, Conservation, and Public Policy

Viruses ◽  
2021 ◽  
Vol 13 (7) ◽  
pp. 1356
Author(s):  
Julie Teresa Shapiro ◽  
Luis Víquez-R ◽  
Stefania Leopardi ◽  
Amanda Vicente-Santos ◽  
Ian H. Mendenhall ◽  
...  
Keyword(s):  
Public Policy ◽  
Interdisciplinary Research ◽  
Disease Ecology ◽  
Wildlife Conservation ◽  
Research Problem ◽  
Zoonotic Diseases ◽  
Biological Processes ◽  
Language Experience ◽  
The Public ◽  
Key Concepts

Many of the world’s most pressing issues, such as the emergence of zoonotic diseases, can only be addressed through interdisciplinary research. However, the findings of interdisciplinary research are susceptible to miscommunication among both professional and non-professional audiences due to differences in training, language, experience, and understanding. Such miscommunication contributes to the misunderstanding of key concepts or processes and hinders the development of effective research agendas and public policy. These misunderstandings can also provoke unnecessary fear in the public and have devastating effects for wildlife conservation. For example, inaccurate communication and subsequent misunderstanding of the potential associations between certain bats and zoonoses has led to persecution of diverse bats worldwide and even government calls to cull them. Here, we identify four types of miscommunication driven by the use of terminology regarding bats and the emergence of zoonotic diseases that we have categorized based on their root causes: (1) incorrect or overly broad use of terms; (2) terms that have unstable usage within a discipline, or different usages among disciplines; (3) terms that are used correctly but spark incorrect inferences about biological processes or significance in the audience; (4) incorrect inference drawn from the evidence presented. We illustrate each type of miscommunication with commonly misused or misinterpreted terms, providing a definition, caveats and common misconceptions, and suggest alternatives as appropriate. While we focus on terms specific to bats and disease ecology, we present a more general framework for addressing miscommunication that can be applied to other topics and disciplines to facilitate more effective research, problem-solving, and public policy.

Easy Communication System as A Mediation of The Influence of Whatsapp Business on Consumer Purchase Intention on The Marketplace

2021 ◽  
Vol 1 (3) ◽  
pp. 347-357
Author(s):  
Wisnalmawati Wisnalmawati ◽  
Agus Sasmito Aribowo ◽  
Yunie Herawati
Keyword(s):  
Communication System ◽  
Communication Systems ◽  
Purchase Intention ◽  
Sampling Technique ◽  
Research Problem ◽  
Important Variable ◽  
Purchase Intentions ◽  
Validity And Reliability ◽  
Simple Order ◽  
Consumer Purchase Intention

Marketing using social media is a necessity in the era of industrial technology 4.0. This research problem is a business phenomenon and gap research. The purpose of this study is to analyze; 1. the direct influence of business WhatsApp on purchase intention in the marketplace. 2. the influence of business WhatsApp on the ease of communication system in the marketplace. Three, the influence of the ease of communication system on consumer purchase intentions in the marketplace. 4. the influence of business WhatsApp on purchase intentions on the marketplace mediated by the ease of communication systems on the marketplace The unit of analysis of this research is Sri Rejeki, and Seruni SMEs, a sample of 60 consumers, accidental sampling technique, data collection using a questionnaire (google form), testing the validity and reliability of indicator statement items, data analysis technique used is path analysis with the SPSS program. The results show that WhatsApp Bisnis has no direct and insignificant effect on consumers' purchase intentions. WhatsApp Business has a positive and significant effect on the ease of system communication has a positive and significant effect on consumer purchase intentions. WhatsApp Business has a positive and significant effect on consumer purchase intentions mediated by the ease of communication system. The novelty of this research is to create an ease of communication system to increase consumer purchase intentions in the marketplace. Ease of communication is a mediation between the influence of WhatsApp business on purchase intentions on the marketplace so that the ease of communication is an important variable that needs to be improved so that consumers intend to use the marketplace in purchasing products. The ease of communication is related to the ease of using the application, the ease of alternative transactions, and the design of a simple order form. This is hope for consumers to use the marketplace. Contribution of marketplace training to MSMEs and community business actors.

Sign in / Sign up

Export Citation Format

Share Document