financial need
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2022 ◽  
Vol 14 (2) ◽  
pp. 940
Author(s):  
Maximilian B. Torres ◽  
Diego Gallego-García ◽  
Sergio Gallego-García ◽  
Manuel García-García

Over time, the satisfaction of needs and the ability to meet them have consistently increased. However, the world of the 21st century is one in which the basic needs of millions of human beings are still not satisfied. Why? To an extent, nonprofit organizations such as charities play essential roles in the needed improvement of this situation. In this regard, the human factor within an organization is key influence in organizational performance and societal impact. Human beings within organizations make decisions based on their own motives, so the ethical values of each person are significantly important. Therefore, it is necessary to use analyze the potential of the human factor in the fourth industrial revolution and to analyze its influence in the previous industrial revolutions. This research was aimed to conduct such analyses for a nonprofit charity. Moreover, the authors of this paper also analyzed the industrial revolution potentials of the charity case study using system dynamics. The relevance of the presented paper was ensured by the aforementioned combination of topics. The results showed how greater impacts, higher expenses, and higher stocks were not necessarily able to quantitatively satisfy food needs in a timely manner if the human factor and global effectiveness and efficiency were not optimized. When these aspects were optimized, our hypothesis was proven, as the models set for further industrial revolutions were shown to provide better results in the satisfaction, efficiency, and economic indicators with a lower financial need; therefore, this model can be used to satisfy other needs of Maslow’s pyramid. In conclusion, this proposed approach empowers welfare organizations to increase their CSR consideration, thus enabling them to use internal mechanisms to secure viability in the pursuit of a high-performance CSR approach.


2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Rebecca Welshman

This article considered the juvenilia of Richard Jefferies in light of the traumatic experiences of his early childhood, which included the sudden loss of his elder sister and a move from the country to the city to live with his aunt and uncle. Using a psychobiographical approach the article considers the impact of the prejudice directed towards him from the local Swindon community during his mid-to-late teens, which spurred him forward in honing his skill as an observational writer. Consonant with this process was the discovery and expression of his authentic voice, which was tempered by the financial need to write for the local newspapers. The article illustrates how his treatment of an area of waste land near his boyhood home affords insight into his emotional wellbeing and his maturation as an author and thinker. Through the close reading of passages written between the ages of sixteen and nineteen, alongside excerpts from his mature works, the article identifies a new unexplored dimension to the author and his works at a formative time in his career.


Author(s):  
Irine Herdjiono ◽  
Berkah Nadila Kabalmay

This study examines the effect of the following factors on financial statement fraud: (1) external pressure, (2) personal financial need, (3) financial targets, (4) the nature of industry, (5) ineffective monitoring, and (6) rationalization. The population in this study consisted of companies listed on the Indonesia Stock Exchange (IDX) over the period 2016-2018. The analysis was conducted with the help of the logistic regression method.The results of this study indicate that external pressure, financial targets and the nature of industry have an effect on financial statement fraud, while personal financial need, ineffective monitoring and rationalization have no effect on financial statement fraud. Thus, this study contributes to the understanding that not all aspects of the fraud triangle can detect fraud.


HIMALAYA ◽  
2021 ◽  
Vol 40 (2) ◽  
pp. 18-31
Author(s):  
Emily Amburgey ◽  
Yungdrung Tsewang Gurung

This paper explores transnational migration in and from Mustang, Nepal, a high-altitude region of the Himalayas, to understand how people who migrate and return reconstruct a sense of belonging to their birthplace. Narrative ethnography forms the core of this paper as we discuss the stories of four individuals from Mustang to explore the complex decision making around migration and the act of returning, permanently and cyclically. We build on theories of ‘transnationalism’ and ‘belonging,’ and emphasize the circular nature of migration, to argue that migratory journeys involve a continued evaluation of the social and economic realities of contemporary life at ‘home’—highlighting intergenerational tensions, ideas around cultural preservation, and a dynamic understanding of belonging in the context of a transnational community. Although financial need continues to be a primary driving force behind migration trends in Mustang, this paper acknowledges other factors that shape migration such as, family pressure and intergenerational tensions, and the infrastructural and technological developments that have made travel and communication easier and more reliable. Despite the widespread depopulation of Nepal’s highlands, we argue that many Mustangis who migrate remain committed to Mustang’s socioeconomic future, and nurture a connection to their ancestral homeland even as their transnational aspirations pull them away.


2021 ◽  
Vol 22 (3) ◽  
pp. 625-646
Author(s):  
Erni Suryandari Fathmaningrum ◽  
Gupita Anggarani

Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting.Design/Methodology/Approach: This study’s population was manufacturingcompanies listed in Indonesia Stock Exchange and Malaysia Stock Exchange. 120 manufacturing companies in Indonesia and 118 manufacturing companies in Malaysia were involved as samples. The data analysis method used in this study is multiple linear regression.Research findings: The results showed that financial target, financial stability, quality of external auditor, external pressure, and nature of industry variables influenced fraudulent financial reporting. In contrast, personal financial need, ineffective monitoring, change in auditor, change in director, and frequent number of CEO’s pictures variables had no effect on fraudulent financial reporting. For Indonesia, it was found that financial target, financial stability, and the quality of external auditor influenced fraudulent financial reporting. While, in Malaysia, the results showed that financial stability, external pressure, and nature of industry variables influenced fraudulent financial reporting in Malaysia.Theoretical contribution/Originality: These results support the financial target and quality of external auditor hypothesis in Indonesia, financial stability hypothesis in Indonesia and Malaysia, external pressure and nature of industry hypotheses in Malaysia, stating that fraud pentagon factors affect fraudulent financial reporting. It is also proved that there are different levels of fraudulent financial reporting in Indonesia and Malaysia. Indonesia has fraudulent financial reporting cases higher than Malaysia.


Author(s):  
Ni Putu Winda Ayuningtyas ◽  
I Putu Sudana ◽  
I Wayan Suartana ◽  
Ni Putu Sri Harta Mimba

This study aims to obtain empirical evidence regarding the elements of fraud pentagon theory on indications of financial statement fraud. This research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The method of determining the sample used is non-probability sampling with purposive sampling technique. The number of samples that meet the sample selection criteria are 140 samples, namely 35 banking companies during the four years of observation 2017-2020. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it is stated that the nature of industry and change of directors have a negative effect on indications of financial statement fraud, while personal financial need, rationalization, and CEO duality have no effect on indications of financial statement fraud. This study has implications for investors, creditors, the government and other parties who need financial statement information to consider the elements of the fraud pentagon theory to detect indications of fraudulent financial statements in banking companies.


2021 ◽  
Author(s):  
Amruth N. Kumar ◽  
Maureen Doyle ◽  
Victoria Hong ◽  
Alark Joshi ◽  
Stan Kurkovsky ◽  
...  

2021 ◽  
Vol 13 (16) ◽  
pp. 9439
Author(s):  
Orestis Schinas ◽  
Niklas Bergmann

Decarbonizing maritime transport is among the top priorities of regulators and continuously attracts significant research attention. However, the cost of renewing and greening the fleet has not been explored in detail. To address this gap, the paper provided a bottom-to-top estimation of the financial need associated with decarbonizing the global shipping fleet for the next 5 years, i.e., until 2026. By developing a model focusing on the main asset classes, the paper approximated the expenditure implied in the short-term fleet renewal (newbuilding and vessel demolition) as well as the expenditure linked to retrofitting the existing fleet. The results indicated an aggregate financial need of USD 317 billion until 2026. Thereof, USD 235 billion are associated with building new ships, while USD 114 billion are allocated to retrofitting. Furthermore, proceeds of USD 33 billion can be generated via demolition sales of old tonnage, reducing the total financial burden. The results entail important policy implications, as they document the monetary impact on investors, lenders, and shipping companies regarding distinct segments of the fleet. Considering the declining overall supply of capital towards shipping, the given results provide a transparent account of the absolute financial implications of decarbonization policies.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Arief Hidayatullah Khamainy ◽  
Mahrus Ali ◽  
M. Arif Setiawan

Purpose The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud. Design/methodology/approach The variables used to examine the factors consist of motivation, opportunity, personal integrity and capability. This research used manufactured companies listed in the Indonesia Stock Exchange of the 2015–2019 period as the population. Findings There has been a positive influence between personal financial need (OSHIP), nature of the industry (RECEIVABLE) and history of sale (SG) toward financial statement fraud, while the negative effect is found only in the effective monitoring (IND). Research limitations/implications The new fraud diamond model theory which is used as a reference in this study is a new and under-developed theory. So the author suggests that further research on this theory be carried out to strengthen the new fraud diamond model theory and ensure whether it can be used as a reference to find out the causes of financial statement fraud. In addition, the object used in this study is limited to manufacturing companies, so the author suggests that further research combine several types of companies. Originality/value The research finding supports the new fraud diamond model theory in elaborating the financial statement fraud phenomenon.


Author(s):  
Jonathan Hardy

This chapter presents a snapshot of the main characteristics of 21st-century journalism, examining changes in its organization, practice, and performance. It also contributes to the book’s main themes by outlining links between structural changes in the news industries and shifts in journalists’ activities, attitudes, and self-perceptions. Of particular concern is the impact of the internet and more generally of digitalization. This is considered in relation to traditional print media, television, radio and also with regard to journalists’ practices, which have undergone dramatic, rapid change and disruption. The chapter then focusses on journalistic content, where according to some critics, traditional journalistic standards have been weakened by the growing ascendancy of entertainment values and by the financial need for advertising revenue. Finally, the chapter discusses identity and how journalists’ traditional concepts of self-identity have responded to the pressures described previously.


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