Journal articles on the topic 'Financial affiliations'
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1
White, C. C. "Summer Affiliations and Their Effect on Students' Financial Status." American Journal of Occupational Therapy 40, no. 7 (July 1, 1986): 497. http://dx.doi.org/10.5014/ajot.40.7.497.
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Seabrooke, Leonard, and Eleni Tsingou. "Distinctions, affiliations, and professional knowledge in financial reform expert groups." Journal of European Public Policy 21, no. 3 (March 10, 2014): 389–407. http://dx.doi.org/10.1080/13501763.2014.882967.
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Brooks, Matthew, Brad M. Beauvais, Clemens Scott Kruse, Lawrence Fulton, Michael Mileski, Zo Ramamonjiarivelo, Ramalingam Shanmugam, and Cristian Lieneck. "Accreditation and Certification: Do They Improve Hospital Financial and Quality Performance?" Healthcare 9, no. 7 (July 14, 2021): 887. http://dx.doi.org/10.3390/healthcare9070887.
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The relationship between healthcare organizational accreditation and their leaders’ professional certification in healthcare management is of specific interest to institutions of higher education and individuals in the healthcare management field. Since academic program accreditation is one piece of evidence of high-quality education, and since professional certification is an attestation to the knowledge, skills, and abilities of those who are certified, we expect alumni who graduated from accredited programs and obtained professional certification to have a positive impact on the organizations that they lead, compared with alumni who did not graduate from accredited programs and who did not obtain professional certification. The authors’ analysis examined the impact of hiring graduates from higher education programs that held external accreditation from the Commission on Accreditation of Healthcare Management Education (CAHME). Graduates’ affiliation with the American College of Healthcare Executives (ACHE) professional healthcare leadership organization was also assessed as an independent variable. Study outcomes focused on these graduates’ respective healthcare organization’s performance measures (cost, quality, and access) to assess the researchers’ inquiry into the perceived value of a CAHME-accredited graduate degree in healthcare administration and a professional ACHE affiliation. The results from this study found no effect of CAHME accreditation or ACHE affiliation on healthcare organization performance outcomes. The study findings support the need for future research surrounding healthcare administration professional graduate degree program characteristics and leader development affiliations, as perceived by various industry stakeholders.
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Neidermeyer, Presha E., Jack Dorminey, and Alan J. Wilson. "Cultural Factors, Economic Affiliations And The Adoption Of International Financial Reporting Standards." Journal of Applied Business Research (JABR) 28, no. 5 (August 21, 2012): 815. http://dx.doi.org/10.19030/jabr.v28i5.7225.
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<span style="font-family: Times New Roman; font-size: small;"> </span><p style="margin: 0in 0.5in 0pt; text-align: justify; mso-pagination: none;" class="MsoNormal"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">We examine cultural characteristics in the context of economic affiliation and the timing of IFRS adoption. Prior work identifies cultural characteristics as key factors in the development of accounting systems world-wide. Our analysis extends this literature by showing that these same factors lead to economic clusters and to the propensity for adopting a universally accepted set of accounting rules. We contribute to the literature by demonstrating that, at least in one case, cultural factors are able to predict economic affiliations. Second, we provide evidence that certain cultural characteristic are affiliated with the delay in adoption of IFRS. Our results are valuable to local as well as international accounting standard setters as they look to negotiate common ground for convergence. Our examination of the cultural aspects distinctive in adoption patterns may provide insight into what specific aspects of the IFRS must be modified to expand and accelerate convergence.</span></span></p><span style="font-family: Times New Roman; font-size: small;"> </span>
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Limodio, Nicola. "Terrorism Financing, Recruitment, and Attacks." Econometrica 90, no. 4 (2022): 1711–42. http://dx.doi.org/10.3982/ecta18530.
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This paper investigates the effect of terrorism financing and recruitment on attacks. I exploit a Sharia‐compliant institution in Pakistan, which induces unintended and quasi‐experimental variation in the funding of terrorist groups through their religious affiliation. The results indicate that higher terrorism financing, in a given location and period, generate more attacks in the same location and period. Financing exhibits a complementarity in producing attacks with terrorist recruitment, measured through data from Jihadist‐friendly online fora and machine learning. A higher supply of terror is responsible for the increase in attacks and is identified by studying groups with different affiliations operating in multiple cities. These findings are consistent with terrorist organizations facing financial frictions to their internal capital market.
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Jia, Ming, and Zhe Zhang. "The CEO's Representation of Demands and the Corporation's Response to External Pressures: Do Politically Affiliated Firms Donate More?" Management and Organization Review 9, no. 1 (March 2013): 87–114. http://dx.doi.org/10.1111/j.1740-8784.2012.00297.x.
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AbstractThis study seeks to explain why firms respond in different ways to similar external administrative pressures, such as government demands for charitable giving, particularly in a transitional economy such as China's. Taking the perspective of the CEO's representation on external demands, the study explores the relationship between political affiliation and corporate giving, stimulated by powerful and politically affiliated CEOs, who are the government's natural constituency and who comply with governmental demands for donation. The study introduces contingent factors that influence the CEO's perception of how to satisfy government demands, and that moderate the relationship between political affiliation and corporate giving. Using firm-level data of corporate contributions following the Sichuan earthquake of May 12, 2008, we find that corporations with CEOs who hold political affiliations have a significantly higher probability of donation and also more cash giving. This relationship is moderated by contingent factors such as government ownership, financial condition, and concentration of voting rights.
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Ghose, Biswajit, and Kailash Chandra Kabra. "Dynamic Capital Structure Adjustments and Business Group Affiliations: Indian Evidence." Business Perspectives and Research 6, no. 1 (September 4, 2017): 27–41. http://dx.doi.org/10.1177/2278533717722656.
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This study examines the asymmetries in capital structure adjustment speed depending on firms’ affiliation to business groups. Using partial adjustment framework on a dataset of 2001 listed Indian non-financial firms over the period of 2005–2013, it was found that Indian firms annually adjusted about 37 percent of their deviation from target leverage. Groups firms, in general, adjust their leverage ratio slower than the stand-alone firms, suggesting lesser net benefits of adjustment for the former than the latter. The results are persistent irrespective of firms’ extent of deviation from their target leverage. However, the net benefits of adjustment and consequently the adjustment speed for both the groups of firms, irrespective of their extent of deviation from target leverage, seem to be alike, when they are over-levered and lower for group firms than the stand-alone firms, when they are under-levered. These findings indicate that both group and stand-alone firms face identical threats, when they are over-levered, whereas group firms possibly have alternative arrangements to reduce the owner–manager agency conflicts and tax liability, when they are under-levered. These findings are expected to prove helpful for financial managers in designing their capital structure based on ownership structure, and the nature and extent of deviation from the target leverage.
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Robinson, Thomas N., Todd D. Morrell, Benjamin J. Pomerantz, Julie K. Heimbach, Charles B. Cairns, and Alden H. Harken. "Therapeutically accessible clinical cardiac states11No other financial involvement, competing interests, or affiliations exist." Journal of the American College of Surgeons 191, no. 4 (October 2000): 452–63. http://dx.doi.org/10.1016/s1072-7515(00)00696-7.
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Gupta, Parveen P., Kevin C. K. Lam, Heibatollah Sami, and Haiyan Zhou. "Do religion and politics impact corporate governance diversity policy?" Asian Review of Accounting 30, no. 1 (January 13, 2022): 1–30. http://dx.doi.org/10.1108/ara-09-2021-0181.
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PurposeIn this paper, the authors examine how religious and political factors affect a firm's corporate governance diversity policies.Design/methodology/approachThe authors develop five basic empirical models. Model 1 examines how religious beliefs and political affiliation determine whether a firm will establish diversity incentive in its senior executives' performance assessment. Model 2 investigates how the diversity goal, religious beliefs and political affiliation separately affect the level of actual diversity achieved. Model 3 examines how the diversity goal and environmental factors interact to affect the level of actual diversity achieved. Model 4 and Model 5 examine whether the diversity incentive in senior executives' compensation plan and the environmental factors (religious belief and political affiliation) help to reduce the compensation differentials between male and female executives.FindingsThe authors find that firms located in more liberal counties with more Mainline Protestants and less Republican voters in the United States are more likely to include workforce diversity as a criterion in evaluating their senior executives. The authors also provide evidence that firms with diversity goals have more female directors, more female senior executives and more minority directors. However, they find no evidence that the compensation differentials between male and female executives are smaller in these firms. Finally, they find that external environment affects the effectiveness of the implementation of the diversity goals.Originality/valueIn line withthis branch of research, the authors expand the literate on the link between corporate culture and corporate decision-making by investigating the non-financial performance measures. Besides the corporate decision-making in investment, financial reporting and social responsibilities as documented in prior studies, the authors argue that the religious beliefs and political affiliations could also affect the development and implementation of corporate non-financial performance goals in executive incentive contracts.
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Arioglu, Emrah. "Female board members: the effect of director affiliation." Gender in Management: An International Journal 35, no. 2 (March 23, 2020): 225–54. http://dx.doi.org/10.1108/gm-05-2019-0080.
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Purpose This study aims to investigate whether female directors have an effect on company financial performance in a patriarchal emerging country that has a collectivistic culture with a substantial gender equality gap and is characterized with a paternalistic management culture. In addition, it aims to investigate whether the affiliations of female directors matter performance-wise in a setting where the majority of the companies are ultimately controlled by large business groups including families. Design/methodology/approach The current study uses a unique hand-collected data set that covers all non-financial public companies quoted at the Borsa Istanbul between the years 2009 and 2017. To investigate the relationships between the presence and ratio of female directors and company financial performance, the current study uses the pooled ordinary least squares method, as well as the firm-fixed effects method to overcome potential omitted variables problems and various generalized method of moments methods to overcome potential reverse causality problems. Findings The findings of the current study demonstrate that the presence and percentage of female directors both have a positive effect on company financial performance in a cultural setting where the opposite might be expected. They also present evidence suggesting that the effect becomes larger as the level of the independence of female directors becomes greater. Originality/value The current study demonstrates that the presence of female directors on boards has a positive effect on company financial performance, even in a cultural setting that is very different from those of countries where the majority of previous studies on female directors are conducted on. In addition, it demonstrates how company financial performance varies with the level of the affiliation of female directors.
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Coyne, Joshua G., Scott L. Summers, Brady Williams, and David A. Wood. "Accounting Program Research Rankings by Topical Area and Methodology." Issues in Accounting Education 25, no. 4 (November 1, 2010): 631–54. http://dx.doi.org/10.2308/iace.2010.25.4.631.
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ABSTRACT: This paper makes two novel contributions to ranking accounting research programs constructed from publication counts in top journals (AOS, Auditing, BRIA, CAR, JAE, JAR, JATA, JIS, JMAR, RAST, and TAR). In contrast to previous studies, we recognize the mobility of intellectual assets tied to the human capital of accounting researchers, and therefore base our rankings on the researchers’ current affiliations rather than their affiliations at the time of publication. Also, we categorize each article written by topical area (auditing, financial, managerial, accounting information systems, tax, and other) and by methodology (analytical, archival, experimental, and other) and provide separate accounting program rankings by topical area and by methodology. These two innovations provide a rich, centralized information resource for decision-makers—both institutional and individual—in choosing how to allocate time, resources, and expertise.
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Khan, Safi Ullah, and Mohammad Faisal Rizwan. "Does corporate groups accrue higher leverage: Emerging Market Evidence." Journal of Finance and Accounting Research 2, no. 1 (February 28, 2020): 1. http://dx.doi.org/10.32350/jfar/0201/02.
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This article explores the capital structure composition of group-affiliated firms. We find that group member firms choose to accrue higher debt ratios compared to non-group counterparts. Further disentangling the higher debt ratios of group-affiliates, we find risk-sharing or co-insurance effect whereby business groups enable member firms to share risks through income-smoothing and intra-group reallocation of resources. Our results suggest that business groups act as internal capital markets, assist affiliated firms overcome financial constraints, and ease access to external capital. Lastly, our study shows that group affiliations positively contribute to firms’ better financial performance relative to the non-group firms.
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Ramírez, Carlos D. "Did Glass-Steagall Increase the Cost of External Finance for Corporate Investment?: Evidence From Bank and Insurance Company Affiliations." Journal of Economic History 59, no. 2 (June 1999): 372–96. http://dx.doi.org/10.1017/s0022050700022877.
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The Glass-Steagall Act may have increased the cost for corporations of raising external funds for investment spending. Significant differences are found in the way financial institutions influenced corporate investment spending. Investment regressions for a sample of companies affiliated to financial institutions are estimated and compared to those for a control sample. Prior to Glass-Steagall, affiliated companies do not display any sensitivity between investment spending and internal measures of liquidity, whereas the control sample does.
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., Nagaveni, and Amaresh . "Machine Learning for Covid19 Spreaders Identification." International Journal for Research in Applied Science and Engineering Technology 10, no. 4 (April 30, 2022): 2673–77. http://dx.doi.org/10.22214/ijraset.2022.41865.
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Abstract: In this paper, we present a way to deal with recognize COVID-19 spreaders using the assessment of the association between socio-social and money related characteristics with the number of sicknesses and passings achieved by the COVID-19 contamination in different countries. For this, we inspect the information of each country using the flighty associations approach, unequivocally by separating the spreaders countries subject to the separator set in 5-layer multiplex associations. That's what the results show, we get a request for the countries subject to their numerical characteristics in financial aspects, people, Gross Domestic Product (GDP), prosperity and air affiliations; where, in the spreader set there are those countries that have high, medium or bad qualities in the different traits; in any case, the point that all of the countries having a spot with the separator set offer is a high worth in air affiliations. Keywords: Complex networks, complex systems, COVID-19, multiplex networks, optimization, social networks
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Pimonenko, Tetyana, Oleksii Lyulyov, Iaryna Samusevych, and Yana Us. "NATIONAL ENERGY SECURITY: FINANCIAL DETERMINANTS." Financial and credit activity problems of theory and practice 2, no. 43 (April 29, 2022): 259–70. http://dx.doi.org/10.55643/fcaptp.2.43.2022.3733.
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The snowballing economic growth has reached the level where the energy industry has a crucial impact on the future pace of development. National energy security influences the adequate performance of all economic spheres and stable government processes. Systematization of the relevant scientific treatises showed that comprehensive national energy security assessment involves institutional, ecological, and behavioral determinants as crucial pillars of national energy security. Besides, the financial conditions play a pivotal role in ensuring national energy security since the undisturbed operations in the energy industry require investing in equipment modernization, implementing modern technologies and innovations, research and development, etc. Under the above mentioned, the scholars worldwide consider the financial determinants under elaborating on the improvements of national energy security. This study aims to interpret and visualize the bibliometric data of the scientific background related to exploring the role of financial determinants in national energy security. The bibliometric data for analysis were retrieved from the Scopus, and Web of Science interdisciplinary bibliographic databases. The collected data cover 770 publications indexed by the keywords: 'energy', 'security, and 'finance' in the titles, keywords, and abstracts of publications. The publication period covers 2000-2021. The VOSviewer software, Scopus and Web of Science toolkits for search results analysis were applied. The procedures of bibliographic analysis employed evaluative and relational techniques. The obtained results revealed publication activity's annual and relative growth rates, the main research directions by term co-occurrence, co-authorship, citation network, the most productive authors, journals, affiliations, and the geographical distribution of analyzed papers. The findings of this study give the theoretical contributions to the further development of the comprehensive assessment model of national energy security toward the carbon-free economy.
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Gahlsdorf, Tera, Robert Krause, and Margaret W. Beal. "Efficacy of St. John's Wort for Treating Mild to Moderate Depression." Complementary health practice review 12, no. 3 (October 2007): 184–95. http://dx.doi.org/10.1177/1533210107306294.
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Current studies regarding the efficacy of the herb St. John's wort (SJW) in treating mild to moderate cases of depression show conflicting evidence. In this article, we review the literature and consider similarities and differences between studies showing some efficacy and those showing none. Twelve published reports were reviewed. The majority of studies indicated the efficacy of SJW in the treatment of mild to moderate cases of depression. Most trials have had small sample sizes and either a placebo group or a standard pharmaceutical group. Two studies (both pediatric) were uncontrolled. Studies generally reported outcomes that had positive implications for their financial supporters and/or those with whom the primary investigators had acknowledged financial affiliations. More studies that have larger sample sizes and include placebo and pharmaceutical control groups are needed.
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Lees, Christopher, and Antonis Alfieris. "Racist discourse in the years of the Greek financial crisis: Evidence from the Greek press." Journal of Greek Media & Culture 5, no. 1 (April 1, 2019): 45–67. http://dx.doi.org/10.1386/jgmc.5.1.45_1.
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In the wake of Greece’s economic crisis, expressions and acts of racism have become noticeably more prevalent, particularly in light of the rise of the neo-Nazi Golden Dawn party. Two significant topics in public discourse that gave rise to expressions of racism were the amendment of the Greek citizenship law, which came into effect in 2010 and was heavily debated in the run up to the 2012 Greek general elections, as well as the perceived increase in immigration at the start of the refugee crisis. By investigating newspaper articles from Greek newspapers of different political affiliations during the period around the Greek general elections of 2012, we intend to provide examples of how racism was constructed in the language of the press at the time and analyse this against the background of the economic crisis in Greece.
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Peek, Joe, and Eric S. Rosengren. "Unnatural Selection: Perverse Incentives and the Misallocation of Credit in Japan." American Economic Review 95, no. 4 (August 1, 2005): 1144–66. http://dx.doi.org/10.1257/0002828054825691.
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We examine the misallocation of credit in Japan associated with the perverse incentives faced by banks to provide additional credit to the weakest firms. Firms are more likely to receive additional bank credit if they are in poor financial condition, because troubled Japanese banks have an incentive to allocate credit to severely impaired borrowers in order to avoid the realization of losses on their own balance sheets. This “evergreening” behavior is more prevalent among banks that have reported capital ratios close to the required minimum, and is compounded by the incentives arising from extensive corporate affiliations.
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Khmous, Duha Farouq, and Mustafa Besim. "Impact of Islamic banking share on financial inclusion: evidence from MENA." International Journal of Islamic and Middle Eastern Finance and Management 13, no. 4 (July 22, 2020): 655–73. http://dx.doi.org/10.1108/imefm-07-2019-0279.
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Purpose This study aims to investigate how the Islamic banking share (percentage of total Islamic banking assets relative to total banking sector assets) and individual characteristics (gender, age, income and education) affect financial inclusion in 14 Middle Eastern and North African (MENA) countries with different income levels. Design/methodology/approach This study uses data from the 2014 World Bank Global Findex database to analyze the impact of individual characteristics, Islamic banking share and countries’ developmental levels on financial inclusion and its barriers in MENA countries. The probit estimation method is used for estimations. Findings The findings indicate that financial inclusion, particularly in middle-income MENA countries, is lower than the global average. While being male, rich and older positively affects financial inclusion in these countries, education does not. Islamic banking practises also contribute to financial inclusion, especially for individuals with strong religious affiliations. The effect of Islamic banking on financial inclusion is found to be greater in middle-income MENA countries. Practical implications Islamic banking institutions could play a greater role in promoting financial inclusion in the MENA region by offering Sharia-compliant products that meet individuals’ needs, matching the specific requirements and status of each country with affordable costs and offering adequate information to customers. Governments should promote more Islamic banking and incentivise investments in technology, which helps expand financial inclusion. Originality/value This is the first study to examine the influence of Islamic banking share and countries’ levels of development on financial inclusion in the MENA region.
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Arioglu, Emrah. "The affiliations and characteristics of female directors and earnings management: evidence from Turkey." Managerial Auditing Journal 35, no. 7 (July 8, 2020): 927–53. http://dx.doi.org/10.1108/maj-07-2019-2364.
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Purpose This study aims to investigate whether the presence of female directors with specific attributes has an effect on earnings quality in a patriarchal emerging country with a collectivistic culture and a substantial gender equality gap and where the majority of companies are controlled by large business groups. Design/methodology/approach The current study uses a unique hand-collected data set that covers all non-financial companies listed on the Borsa Istanbul between the years 2009 and 2017, using the GMM method to overcome potential omitted variables and reverse causality problems. Findings The current study demonstrates that the presence of female directors on company boards is not associated with earnings management. Similar results are obtained for the percentage of female directors with specific attributes such as busyness, professional expertise and audit committee membership. Surprisingly, the results suggest that there is a negative (positive) relationship between the percentage of female directors that are affiliated (unaffiliated) with controlling business groups and earnings management. Originality/value The current study tests the relationship between the presence of female directors and earnings management in a cultural and institutional setting that is substantially different from countries where the majority of previous research on female directors has been conducted. In addition, this study puts a special emphasis on female director affiliation and provides evidence that contradicts the expectation regarding the direction of the relationship between the percentage of affiliated female directors and earnings management.
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Cheng, Chia-Ling, and Fan-Hua Kung. "The effects of mandatory corporate social responsibility policy on accounting conservatism." Review of Accounting and Finance 15, no. 1 (February 8, 2016): 2–20. http://dx.doi.org/10.1108/raf-12-2014-0135.
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Purpose – This paper aims to investigate whether government-mandated corporate social responsibility (CSR) engenders conservative financial reporting in emerging markets. It is expected that CSR plays a substitute role for governance mechanisms in reducing information asymmetry. Design/methodology/approach – The C-Score developed by Khan and Watts (2007) was adopted to measure the degree of firm-year specific accounting conservatism. This study uses the CSR rating established by the Shanghai National Accounting Institute. Findings – Empirical evidence indicates that the government-mandated CSR policy may be sufficient to induce conservative financial reporting. However, due perhaps to political affiliations, the evidence to support this claim is weaker for state-owned enterprises (SOEs) than for non-SOEs. Originality/value – The findings provide a deeper understanding of the potential role of CSR in firms. The results also provide evidence on the dynamics between CSR activities and the reporting behavior of managers. These findings have important implications for investors, analysts and regulators.
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Alexandru, Mihalcea, Oprea Cristina, and Manea Mihnea Costin. "Particularities of Depressive and Anxious Symptoms in Patients with Neurocognitive Disorders." Psychology and Mental Health Care 6, no. 3 (April 15, 2022): 01–07. http://dx.doi.org/10.31579/2637-8892/156.
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Mood disorders encountered by the elderly are of concern to specialists in the fields of psychiatry, psychology and other social sciences, especially in the current social and demographic context of increasing the elderly population. This study aimed to build an affective and emotional profile of the patient with neurocognitive disorder. The study involved 91 patients, 49 women and 42 men, aged between 55 and 85, hospitalized in a clinical psychiatric hospital. To assess cognitive impairment, the Minimental State Examination test, was applied. To assess the level of anxiety and depression, the Clinical Assessment Scales for the Elderly (CASE - SF) were applied. Cognitive impairment correlates positively with nonspecific symptoms of anxiety and depression. Among the non-specific symptoms of anxiety, overwhelming agitation (r (89) = .40, p <.001), irritability (r (89) = 0.34, p <.001) and anxiety are positively correlated with cognitive impairment. Depressive symptoms correlate poorly with cognitive impairment. Among the symptoms of anxiety, the strongest predictor is irritability (β = – .46, t(85) = 4.72, p < .001). In patients with cognitive impairment, the symptoms of depression and anxiety take on different and aspects. Therefore, it is necessary to develop a new diagnostic system for the elderly, because the psychiatric symptoms of the elderly have a different expression than that of adults. The authors certify that they have NO affiliations with or involvement in any organization or entity with any financial interest (such as honoraria; educational grants; participation in speakers’ bureaus; membership, employment, consultancies, stock ownership, or other equity interest; and expert testimony or patent-licensing arrangements), or non-financial interest (such as personal or professional relationships, affiliations, knowledge or beliefs) in the subject matter or materials discussed in the manuscript “Particularities of depressive and anxious symptoms in patients with neurocognitive disorders”.
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Varga, Csaba, István Ember, Edit Murányi, and István Kiss. "Historical public health in central Europe with special reference to Hungary. Long-term environmental effects of a historical cataclysm." Journal of Public Health Research 1, no. 1 (February 14, 2012): 9. http://dx.doi.org/10.4081/jphr.2012.e9.
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<p class="Abstract">Hungary, in the centre of Carpathian Basin grapples with numerous challenges in order to improve catastrophic indices of environmental conditions of the country, as well as the state of health of the population. Some of these problems are subjects of financial and health policy, and can be solved internally. The remaining environmental problems can only be remedied by cooperation with neighbouring younger countries. This vitally important cooperation is hampered by severe historical conflicts burdening even the present political affiliations. The authors give a short introduction and explanation of the recent sensitive situation in this Central European region, as a late consequence of an historical cataclysm happened more than nine decades ago.</p>
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Rabbani, Mustafa Raza, Abu Bashar, Iqbal Thonse Hawaldar, Muneer Shaik, and Mohammed Selim. "What Do We Know about Crowdfunding and P2P Lending Research? A Bibliometric Review and Meta-Analysis." Journal of Risk and Financial Management 15, no. 10 (October 9, 2022): 451. http://dx.doi.org/10.3390/jrfm15100451.
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In the era of fintech, businesses using technology other than traditional banks are providing financial services. Crowdfunding and peer-to-peer (P2P) lending are two of the most exciting financial innovations of the twenty-first century. In this paper, we use a bibliometric review and meta-analysis to understand the academic research on crowdfunding and P2P lending. Our findings show that the research on this topic has grown a lot in terms of publications since 2013 and the maximum mean total citations were observed in the year 2014. We provide the details about the most influential authors based on total citations, authors with the greatest number of publications, the most influential documents, significant journal sources, highest single country production, multiple country production, and important affiliations. We further apply the network analysis and visualisation techniques wherein we provide the details of the citation analysis of documents, co-citation analysis of authors, and co-occurrence analysis of author keywords. Finally, we provide the future directions of the research on this burgeoning topic.
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Osti, Letizia. "The Remuneration of a Court Companion in Theory and Practice: A Case Study." Journal of Abbasid Studies 1, no. 2 (October 1, 2014): 85–107. http://dx.doi.org/10.1163/22142371-12340007.
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This study follows the financial adventures of Abū Bakr al-Ṣūlī (d. 335/947) as he served at the court of three Abbasid caliphs in various capacities over thirty-eight years. In hisKitāb al-Awrāq, chronicles covering this period, al-Ṣūlī frequently refers to payments he himself or his colleagues had received as regular salaries, occasional presents, or inheritances, and he describes in some detail the physical appearance of material gifts and the circumstances in which they were given. Al-Ṣūlī wrote the last part of his chronicles at the end of his life, residing in Basra, living in reduced circumstances after he had left the court. Especially in the part of the book which records the reign of al-Rāḍī (r. 322/934-329/940), al-Ṣūlī recollects his prosperity as court companion at the time and contrasts it with his present worries. Based on the information provided by al-Ṣūlī, different components of a courtier’s income and the sources they are extracted from are identified and discussed in the broader context of the financial dynamics at the Abbasid court, disclosing a complicated network of affiliations, loyalties and patronage defied by an ever increasing financial crisis for the central power in Baghdad.
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Turner, C. R., and G. F. Ortmann. "Quality management amongst South African agribusiness firms: The role of ISO 9000 Quality Assurance Standards." South African Journal of Economic and Management Sciences 2, no. 3 (September 30, 1999): 451–75. http://dx.doi.org/10.4102/sajems.v2i3.2591.
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Worldwide, the ISO 9000 quality assurance standards have received considerable support from firms seeking to improve their competitiveness. A postal survey was conducted amongst 92 South African agribusiness firms to determine the extent of the adoption of ISO 9000, reasons for certification and to identify the costs and benefits of adopting these standards. About 36 percent of the respondent firms were certified. The desire to improve customer service, a basis for quality improvement and the need to improve operational efficiency were the most important factors influencing certification. Respondents reported financial, managerial and production benefits following certification. Broadly speaking, certified firms operate as private or public companies, have parent company affiliations, are involved in manufacturing, and are established firms with large annual turnovers.
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Шімон, Василь. "FINANCIAL AND LEGAL COERSION IN THE CUSTOMS CASE: NOTION, ESSENCE, FEATURES." Вісник Академії праці, соціальних відносин і туризму, no. 2 (November 7, 2019): 10–18. http://dx.doi.org/10.33287/11199.
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The paper reviews the essence and specificity of financial and legalcoercion in the sphere of state customs. It is noted that taking account thecomplex nature of customs legal relations, state enforcement in the customssphere is regulated by a set of legal norms of various sectoral affiliations. Itis argued that, along with other types of state enforcement in the customssphere, it is also necessary to allocate financial and legal.It is suggested that under financial and legal coercion in the sphere ofthe state customs business, compulsory measures of influence established bythe regulations of the financial law, applied by the authorized state bodiesto the subjects of customs legal relations that violate the financial and legalnorms in the customs sphere. It is concluded that financial and legal coercionin the customs sphere is applied in relations with regard non-fulfillment orinadequate fulfillment of the obligation to pay customs duties and violationof the procedure for foreign exchange operations in the sphere of foreigneconomic activity.Special signs of financial and legal coercion in the customs sphere aresingled out, which include: 1) scope of application - public relations arising inthe process or concerning the movement of items across the customs border;2) is regulated by financial and legal norms that establish an exhaustive list ofcoercive measures, grounds, conditions and procedures for their application;3) is applied in case of violation of financial and legal norms in the customssphere and with a view to preventing and detecting financial offenses in thecustoms sphere.The goal of financial and legal coercion in the field of customs regulationis identified: 1) ensuring the rule of law in the sphere of state customs;2) protection of customs relations from unlawful attacks; 3) prevention offinancial offenses in the customs sphere; 4) termination of unlawful actionsof the obligated subjects of customs relations; 5) restoration of the violatedrights of subjects of customs relations; 6) attraction to the financial and legalresponsibility of the subjects of customs relations, which violate the financialand legal norms in the customs sphere.Types of measures of financial and legal coercion in the sphere of statecustoms are given: preventive, suspensive, right-handed, punitive. Prospectsfor further scientific research on financial and legal enforcement in thecustoms sphere have been determined.
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Adair, Jennifer. "Democratic Utopias: The Argentine Transition to Democracy through Letters, 1983–1989." Americas 72, no. 2 (April 2015): 221–47. http://dx.doi.org/10.1017/tam.2015.2.
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On May 1, 1989, María, a high school teacher from Buenos Aires, wrote a letter to President Raúl Alfonsín as he began his final months in office. The country was in the midst of a hyperinflation crisis and elections were set for just two weeks away. Earlier in the day, María had heard the president's last address to the congress, and she felt compelled to write him. “My friend,” she began, as she recounted how she and her husband, an adjunct university instructor, had worked hard over two decades of marriage, weathering continuous financial difficulties and the sensation of “always having to start over.” María emphasized that she had no political affiliations that would cloud her judgment, lest the president think she was writing to ask for political favors.
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Micah, Ezekiel Elton Mike, Taiwo Ibitomi, and Surajudeen Ibrahim. "Audit Quality and Earnings Manipulations in Nigeria: Beneish Model." European Journal of Accounting, Auditing and Finance Research 10, no. 6 (May 15, 2022): 56–73. http://dx.doi.org/10.37745/ejaafr.2013/vol10n6pp5673.
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The significance to prepare reliable information discloses the need to fall back on an external auditor and a quality auditing process that can caution against the management of earnings. In line with the business practice, auditing does not provide sufficient coverage for some earnings management (EM) activities that result in financial statement fraud. Over the years, capital markets around the globe have witnessed numerous corporate financial scandals largely because of financial and accounting figures' manipulation. This has led to casting doubt on the quality of published financial reports and questioning the ability of the audit process. Against this background, this study examined the relationship between audit quality and real earnings management of listed manufacturing companies in Nigeria. Specifically, this study evaluated the effect of audit firm size, audit firm industry specialization, audit firm tenure, and audit firm independence on real earnings management. The study sampled 38 out of 55 listed manufacturing companies that cut-across different sectors from 2013 to 2020. From the multivariate analysis, the findings revealed a significant relationship between audit quality (audit firm size and audit firm independence) with a p-value of 0.014 and 0.003 respectively. It was concluded that firms audited by Big-4 firms with independence attract greater publicity and tighter scrutiny; hence, companies tend to desist from managing their earnings. The study, therefore, recommended that the management of manufacturing firms in Nigeria should persist in engaging experience audit firms with international affiliations, and they should work strictly with the CAMA, 2020 as amended by rotating audit firms after every three years as this will promote the reliability of financial statement prepared by management, and finally reduce manipulation of earnings.
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Yun, Kyung Hwan, and Chenguang Hu. "Revisiting the Asian Financial Crisis: Is Building Political Ties with Emerging Political Elites Beneficial during a Crisis?" Journal of Korea Trade 26, no. 4 (June 30, 2022): 63–82. http://dx.doi.org/10.35611/jkt.2022.26.4.63.
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Purpose - Drawing on relational institutional theory, we explored how demographic similarity between board members of a firm and newly emerged political elites led to firms’ increased financial resource acquisition such as leverage ratio and decreased export intensity amidst the Asian financial crisis. We also studied how a firm’s leverage ratio and export intensity can further affect firm profitability and financial credit rating.
Design/methodology - We revisited and explored a unique, unprecedented crisis that affected most Korean firms: the Asian financial crisis that coincided with a governmental shift from a conservative to a liberal party. We collected demographic information from 432 listed Korean firms’ board members and 43 political elites of the Blue House from 1998-2000 to create a demographic similarity measurement. We collected firms’ financial information, built panel data, and used ordinary least squares regression to test our theory.
Findings - Our results showed that demographic similarity between a firm’s directors and newly emerged politicians had a positive association with a firm’s leverage ratio but a negative association with a firm’s export intensity. A firm’s leverage ratio had a negative relationship with firm performance measured by firm profitability and financial credit rating. A firm’s export intensity showed a positive effect on firm performance.
Originality/value - We highlighted that during an economic crisis that coincided with a governmental shift and change of leading political actors, firms exerted efforts to survey the environment and build new external stakeholder relationships to cope with the changing landscape. We proposed that in an emerging market like Korea where low levels of trust and favoritism are prevalent across society, one of the relational institutional strategies that firms can employ is the selection of directors with similar demographic characteristics to political elites based on factors including birthplace and school affiliations. We examined the efforts of firms to build political networks with newly empowered political elites during a financial crisis, and the consequences of establishing such networks. We highlighted that during a financial crisis, the demographic similarity between a firm’s board members and newly emerged politicians can provide firms with access to financial resources but can also result in poor management and reduced effort to enhance its international competitiveness.
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Kim, Dongnyoung, Inchoel Kim, Thomas M. Krueger, and Omer Unsal. "The influence of CEO political ideology on labor relations and firm value." Managerial Finance 47, no. 9 (April 29, 2021): 1300–1319. http://dx.doi.org/10.1108/mf-09-2020-0471.
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PurposeThis article aims to examine the influence of chief executive officer (CEO) internal political beliefs on labor relations. Prior research has paid little attention to channels through which the internal personal value system of managers enhances or deteriorates firm value. The authors provide evidence consistent with CEOs adopting labor policies impacting incumbent management–labor relationships based upon their political ideologies.Design/methodology/approachThe research design tests the impact of CEO political ideology on labor relation using an individual CEO’s personal information and firm affiliation, employee lawsuit information, financial contributions to candidates and committees, and firm financial information. The authors compiled a sample of 4,354 unique CEOs from 2,558 US firms that are covered by ExecuComp and used 18,404 firm-year observations for the study’s analysis. A Heckman two-stage estimation process is used to address a potential sample selection bias and match the requirements of exclusion and relevance criteria.FindingsFindings indicate that firms led by Republican-leaning CEOs are more likely to be sued by their employees, especially for violating union rights. Moreover, the findings of the study uncovered that Republican-leaning CEOs have fewer cases dismissed or withdrawn compared to Democrat-leaning CEOs and are also less likely to settle court cases prior to trial. Results indicate that Republican-leaning CEOs are associated with more substantial decreases in firm value compared to Democrat-leaning CEOs when facing labor allegations. The authors further show that firm value is lower for all firms facing litigation, with the magnitude of the decrease being more pronounced for firms with Republican CEOs.Research limitations/implicationsFirm affiliations are identified using ExecuComp, employee lawsuit information from the National Labor Relations Board (NLRB), financial contributions to candidates and committees from the Federal Election Committee (FEC) website, and financial information from Compustat. To the extent that these websites are inaccurate, such as financial contributions being underreported, the findings reported here may understate the relationships reported in this article.Practical implicationsThe authors capture CEO political ideology using political contributions. There may be other means, such as physical space and personal effort, by which one could also estimate the party and intensity of CEO political ideology. This information is unavailable.Social implicationsWhile presidential politics has four-year cycles, managerial finance is a daily activity. While political affiliation is most clearly measurable through monetary contributions, one can see implications of manager political leaning through their relationship with labor throughout the election cycle.Originality/valueThe analyses of this study indicate that labor unions are more likely to sponsor lawsuits and stronger allegations in firms with Republican CEOs and show that withdrawal, settlement or dismissal rates are lower when firms are managed by Republican managers, resulting in higher subsequent legal costs and potentially damaged employee morale. Also, this paper investigates whether lawsuits have a greater negative consequence on firm value when the firm is run by a Republican CEO. The authors find that lawsuits significantly lower Tobin's Q for Republican-led firms compared to companies with Democratic and apolitical CEOs. The authors further show that firm value is lower for all firms facing litigation, with the magnitude of the decrease being more pronounced for firms with Republican CEOs.
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Win, Sandar. "Banks’ lending behaviour under repressed financial regulatory environment." Pacific Accounting Review 30, no. 1 (February 5, 2018): 20–34. http://dx.doi.org/10.1108/par-05-2016-0054.
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Purpose Regulatory authorities in Myanmar are increasing banks’ independence in providing loans to facilitate better financial resource allocations. On the other hand, not only in the USA but also among European countries, policymakers are designing regulations that could reduce banks’ autonomies in risk management and decrease risk taking behaviour. These governments have made policy interventions in their banking sectors which could be identified as repressive policies. They are commonly justified as macro-prudential regulations rather than financial repression. However, the authors are yet to understand as to what extent regulations need to be tightened or loosened up to reach optimal risk-taking behaviour. Using Myanmar as an example where the extreme form of governmental interventions and prudential regulations exists, this paper aims to identify the effectiveness of such policies. Design/methodology/approach This paper relies on a case study of the Myanmar’s Banking Sector. The paper adopts of the synthesis of institutional theory and Oliver’s strategic response to identify how banks respond to repressive financial policies. The empirical evidence is collected through conducting 16 interviews including banks’ general managers, deputy chairmen and loan officers. Afterwards, the authors analysed the data using categorical thematic analysis with the assistance of NVIVO. Findings First of all, the extent to which repressive financial measures enforced on banks differ depending on their political affiliations and ownership structures. Second, though repressive policies were enforced on banks to curb risk taking behaviour among banks and maintain financial stability, Myanmar banks themselves had inherent nature of risk aversion towards lending. Third, in Myanmar, financial repression does not always mean banks need to compromise their efficiency in profit maximisation to achieve legitimacy from the regulatory authorities. If the formal constraints were not in line with economic actors’ internal objectives, a different set of rules of the game were formed. Originality/value This paper provides new evidences for the controversial subject on financial repression and liberalisation through analysing micro level data of banks’ lending practice rather than using aggregate macro-level data. Bank-level information provides banks’ concerns, challenges and their loan assessment process while operating under repressive financial policies. This study is also unique in the sense that it is contributing to the limited academic literature on Myanmar’s financial system. It represents the last surviving case of repressed financial system and the presence governmental interventions and prudential regulations. Hence, it was used as an example to identify the effectiveness of such policies.
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McEnroe, John E. "An Examination of Voting Behavior of the ASB." Journal of Accounting, Auditing & Finance 9, no. 1 (January 1994): 117–41. http://dx.doi.org/10.1177/0148558x9400900107.
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The system by which auditing standards are promulgated has resided in the private sector since 1939. The members of the Auditing Standards Boards (ASB), unlike the Financial Accounting Standards Board (FASB), retain formal affiliations with their parent organizations during their tenure on the ASB. As a result, this process has been criticized by the late Senator Metcalf and others. One of Metcalf s allegations was that large accounting firms dominate the audit standard-setting process through their employees that serve on the ASB. Accordingly, this study examines certain voting behavior of the ASB in an effort to determine if the board members are acting as agents of their parent organizations or, rather, as independent rule makers. The results do support the proposition that in casting certain votes, the board members are acting in an agency capacity.
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Horkusha, Oksana. "Church and religious situation in the Ukraine: Trends 2019 - request for extension of questionnaires for sociological surveys." Religious Freedom, no. 24 (March 31, 2020): 31–54. http://dx.doi.org/10.32420/rs.2020.24.1778.
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Recently the Razumkov Center published new sociological data “State and Church in Ukraine - 2019: results of the year and prospects of relations development” and organized a round table on “Religion and power in Ukraine: problems of relations”. This sociological data is an extremely important fixation of the empirical indicators of the religious situation in contemporary Ukraine. Analyzing them, we can see a clear correlation between faith, religious and church affiliation, and the experience and position of those interviewed. However, for further in-depth understanding of how religious and denominational identity and church affiliation correlate with event experience, prevailing historiographical discourse, life position, and civic consciousness, it would be worthwhile to expand the questionnaires. Undoubtedly, religion is a significant factor in shaping Ukraine's future. Especially the influence of church affiliation on social reality is noticeable in the situation of armed aggression against Ukraine of the Russian Federation, which does not neglect to use as a weapon in the information war a religious sermon in the temples of the subordinate Moscow center of the church. That is why it is so important to systematically monitor the correlation of religious and ecclesiastical affiliations with world-view parameters and real events in the context of which transformations of the religious situation and socio-state-church relations take place.Current trends in religious change clearly include factors that are reflected in sociological research (such as a decline in the Church's recognition of moral authority is an indication of the spread and affirmation of secular tendencies and the activation of secular ideology in conjunction with cultural and world-view circumstances of the Church. and confessions turned out to be unsolicited, irrelevant, ineffective, incompetent, etc.) and factors that went unaddressed due to the fact that previous questionnaires did not contain questions that Anish not issued to date. Therefore, it is time to complete the questionnaires to explain the jumps unexpected in terms of previous sociological data.
The information age updates additional parameters: here it is necessary to find out the relation of religious, civil, state systems with the information environment, to understand how specific information flows influence the spread of confessional, religious, civilizational and other discourses. Another block of issues that need to be covered in future polls is to find out the level, form and type of religiosity not only in relation to religious, denominational and ecclesiastical affiliations, but also in the value-meaning parameters of the consciousness of believers / non-believers in Ukraine.
After all, religion is not only a religious activity, which is evidenced in the attendance at worship and financial support of the church, but also a vital position in accordance with the values and guidelines of the basic religion / denomination / church. Under these circumstances, a partial decrease in trust in the church as a moral authority will also be understandable. What will be manifested is the type of consciousness of the "Soviet human" brought up during the totalitarian-Soviet era. We assume that the transformation of the ideology of militant secularism into a quasi-religion of vulgar utilitarianism can partly explain the current world outlook in Ukraine.
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Jang, Sekwon, Young Kwang Chae, and Navneet S. Majhail. "Financial Conflicts of Interest Are Common and Frequently Influence Conclusions of Economic Analyses Presented at the American Society of Hematology Annual Meeting." Blood 114, no. 22 (November 20, 2009): 810. http://dx.doi.org/10.1182/blood.v114.22.810.810.
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Abstract Abstract 810 Economic analyses of pharmaceutical agents are important determinants of health reimbursement decisions and are essential components of comparative effectiveness research. The American Society of Hematology (ASH) annual meeting is an important forum for presentation of economic analyses of hematology-oncology drugs. We hypothesized that economic analyses sponsored by pharmaceutical companies would be more likely to support that company's product. We conducted this study to determine the frequency of financial conflicts of interest in economic analyses presented at the ASH annual meeting and to examine whether such conflicts influenced study outcomes and directly or indirectly supported a specific product (an example of indirect support is a study on costs of febrile neutropenia sponsored by a pharmaceutical company that manufactures granulocyte colony-stimulating factor). ASH annual meeting abstracts from 2006-2008 were searched for economic analyses using following search terms: ‘cost', ‘economic', ‘dollar', ‘cost-effective', and ‘cost-benefit'. All abstracts in the ‘Health Services and Outcomes Research' category were also reviewed for economic analyses. Information was collected on the type of economic analysis, health technology assessed, author affiliation, the presence of conflict of interest and study conclusion. A total of 124 original economic analyses were identified. The majority of studies (52%) were conducted in the US, followed by Canada (11%) and UK (7%). Most studies were presented as a poster (61%). Eighty-seven studies (70%) evaluated a pharmaceutical product. First author affiliations included academic institutions (67%), consulting company employee (23%) and employee of sponsoring corporate (10%). Eighty-eight of 124 studies (71%) had at least one author with a financial conflict of interest. Studies with a conflict of interest were more likely to evaluate a pharmaceutical product than studies without a conflict of interest (81% vs. 44%, p<0.001). First authors of abstracts with a conflict of interest were less likely to be affiliated with an academic institution compared with abstracts without a conflict of interest (53% vs. 100%, p<0.001). The conclusions of 87 of 88 economic analyses with a conflict of interest favored the sponsor's product either directly (72%) or indirectly (27%). In conclusion, financial conflicts of interest are common in economic analyses presented at the ASH annual meeting. Almost all economic analyses with a financial conflict of interest support their sponsor's products. We could not exclude a publication bias, wherein economic analyses that did not favor a sponsor's product were less likely to be submitted for presentation. Economic analyses have important health policy implications and conflicts of interest should be carefully considered when interpreting the conclusions of economic analyses. Disclosures: No relevant conflicts of interest to declare.
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Bongcales, Teovy Erdel, Ariel Balunan, Loriemar Igot, Jurienel Mae Laude, JJ Jycka Mojados, and Kristine June Uy. "Auditors’ Professional Skepticism and Its Relationship with Their Thinking Styles." Recoletos Multidisciplinary Research Journal 10, no. 2 (December 31, 2022): 1–17. http://dx.doi.org/10.32871/rmrj2210.02.04.
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The complexity of financial reporting highlights the need for professional skepticism among auditors. This study examined the relationship between auditors’ professional skepticism (PS) and thinking styles (TS) and explored what associations exist among PS, TS, and auditors’ sociodemographic attributes. Using snowball sampling, we surveyed 139 auditors in the Philippines using the Thinking Styles Inventory – Revised II and the Professional Skepticism Scale. Confirmatory analysis using Kendall’s tau-B showed a strong correlation between PS and TS I (creativity-generating style), implying that it plays a prominent role in professional skepticism. Contrary to earlier studies, our study found only a moderate correlation between TS II (norm-favoring style) and PS. The k-Modes clustering algorithm revealed that auditors showing high PS were low-ranking, less-experienced licensed female CPAs in firms with global affiliations and manifesting creative-generating TS. These findings add to the accounting profession’s understanding of PS and may be of valuable help in cultivating PS among auditors.
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Yi, Honglei, and Yousong Wang. "Trend of the Research on Public Funded Projects." Open Construction and Building Technology Journal 7, no. 1 (August 7, 2013): 51–62. http://dx.doi.org/10.2174/1874836820130716002.
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As one of the main means to deliver service, Public Funded Projects (PFPs) always play a vital part in the development of the human society. Accordingly, research interests concerning PFPs from the construction industry have led to a great number of published papers during the past decades. Aimed at identifying the emerging research trend of researches addressing PFP issues, this study obtained target publications from selected international journals, and analyzed those articles in terms of the number of annual publications, authors and affiliations as main contributors, popular research themes, and preferred research methods. This study indicated that the number of PFP articles have been increasing, which could imply the growing importance of PFPs to the construction industry at large. What is more, the findings suggest that researchers from the United States are the most active in this discipline, followed by those from the United Kingdom, Australia, China, Hong Kong and Spain. And the origins of productive affiliations follow a similar way. With respect to emerging hot research topic, integration research, delivery method, sustainable exploration, governance issue, financial concern, performance study, risk management and decision-making challenges tend to attract more concerns of researchers within this discipline. Meanwhile, it was also found that the target articles of this study can be catalogued into three groups, field report, theoretical analysis, and quantitative calculation respectively. In addition, more vigorous modeling and simulation techniques such as stochastic frontier regression modeling and fuzzy synthetic evaluation simulation have been adopted in related researches. Moreover, investigations of content analysis also exhibit that sustainability should be the essential characteristic of PFPs, but there is still a long way to go concerning current sustainability performance of most PFPs. More relative research efforts are needed to ensure a sustainable development of PFPs as well as the construction industry.
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S.Ramalingam and N.Subburaj. "A Study On Influence Of Globalization On Human Resource Management." GIS Business 14, no. 6 (January 16, 2020): 1028–37. http://dx.doi.org/10.26643/gis.v14i6.16853.
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The parts and commitments of Human Resources divisions are changing as the present day business goes up against difficulties of globalization. The overall inventory of capacity is less of its long stretch solicitation, and the contrast among request and supply is a test for supervisors everywhere. The insufficiency between the ask for and supply of capacity is most likely going to continue expanding, conspicuously for high talented workers and for the best in class time of business executives. By and by affiliations need to place progressively imperative highlight on pulling in human capital rather than cash related capital. Overall staffing and organization of a workforce different in culture and vernacular aptitudes and dispersed in different nations are the key destinations of overall HR. Simply those global endeavors ready to alter their human resource practices to the changing overall work financial circumstances will have the ability to pull in and hold high performing delegates. Associations with the ability to foresee their business needs and their workforce needs – especially for high aptitudes will get the unequivocal advantage.
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Nagpal, Neeraj, Nimisha Nagpal, Nilanshu Kataria, and Purvish Parikh. "Violence against Health Care Professionals and Facilities—Local Insights about a Global Malady." South Asian Journal of Cancer 09, no. 04 (October 2020): 257–60. http://dx.doi.org/10.1055/s-0041-1726137.
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AbstractActs of violence against health care professionals (especially doctors) as well as facilities are a growing global problem. In our country, it has taken an unfortunate dramatic turn of the involvement of a mob—a ragtag group of persons who organize and perpetrate the crime based on community, caste, religion, or political affiliations. This crucial factor is the fundamental difference in what we face as compared with the so-called Yi Nao phenomenon of China. In India, the mob gathers and indulges in acts of violence, intimidation, and blackmail at the behest of its “leader,” often having no direct relationship with the deceased patient. It is premeditated and systematic vandalism. Often it is also associated with financial gain to the perpetrators through extortion and blackmail, adding to the woes of the health care professionals and hospital facility. We discuss what is the primary goal and what is a byproduct in this cycles of violence against the people who are doing their best to save the lives of patients. Unless the governments and the courts take this matter seriously as well as follow-up with corrective measures, the future looks bleak for all stakeholders.
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Rizzo, Marcella. "The creation of shared space and the definition of a ‘light’ community in Italian television in the 1980s." Modern Italy 18, no. 1 (February 2013): 55–73. http://dx.doi.org/10.1080/13532944.2011.611491.
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In the mid-1970s the reform of Italy's radio and television system led to the end of RAI's monopoly and the advent of commercial television stations. This resulted in a reorganisation of the system according to the precepts of daily life and domesticity, with viewers at the centre of the relationship with the medium. This article, by analysing televisual archives such as game shows, explores how television formed part of the changes taking place in society and reveals how it became a kind of meeting-place, coinciding with the rise of an affluent society, between aspirations and desires and stereotypical models dictated by the market. These models were able to express new values that went beyond the boundaries of ideological affiliations and were in effect a response to the search for new forms of identity. In particular, television's place became an open space that was defined through modes of socialisation. It thus constructed a wider intimacy, a ‘mediatised hearth’, that progressively eroded the barriers between the private and the public sphere and led unexpectedly towards a ‘relationship of interest’ between television, competitors, viewers and financial backers. A new community then emerged, characterised more by possessing than by existing.
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Yang, Dain, and Sunyoung Kim. "A Study on the Content Startup’s Investment Determinants by AHP Analysis." Korean Society of Culture and Convergence 44, no. 12 (December 31, 2022): 967–83. http://dx.doi.org/10.33645/cnc.2022.12.44.12.967.
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It is challenging for content-related startups to thrive over the long term due to the inadequate conditions in a range of aspects, such as capital, commercialization skills, and expertise. In addition, preparations for investment attraction are undertaken in a vague way due to the paucity of knowledge about investment concerns. In this regard, this study examined how investors that specialize in content startups actually evaluate and pursue investment opportunities. To this end, a survey was performed among specialists in the domestic investment sector, and AHP analysis was conducted in order to determine the relative significance of investment determinants. The findings indicated that Investors in content startups regarded 'entrepreneur (team)' as the most significant element in determining investment, and 'expertise in the industry' as the most significant factor in terms of overall relevance and priority for subfactors. Furthermore, the analysis by respondents' affiliations revealed that entrepreneur (team) considered as the most important factor investment decisions by venture capital, followed by accelerators and financial firms. These results suggest that in the case of content startups, the founder and team members' internal human factors must be enhanced in order to entice investment.
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Ommen, Steve R., Rick A. Nishimura, Ray W. Squires, Hartzell V. Schaff, Gordon K. Danielson, and A. Jamil Tajik. "Comparison of dual-chamber pacing versus septal myectomy for the treatment of patients with hypertrophic obstructive cardiomyopathy11There are no financial affiliations to disclose with respect to this article." Journal of the American College of Cardiology 34, no. 1 (July 1999): 191–96. http://dx.doi.org/10.1016/s0735-1097(99)00173-4.
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Yu, Junli, Shelagh M. R. Campbell, Jing Li, and Zhou Zhang. "Do sources of occupational community impact corporate internal control? The case of CFOs in the high-tech industry." Accounting, Auditing & Accountability Journal 32, no. 4 (May 24, 2019): 957–83. http://dx.doi.org/10.1108/aaaj-06-2016-2594.
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Purpose The Chief Financial Officer (CFO), despite being a critical organization member responsible for ensuring quality of financial reporting, audit and compliance, is under-researched. Grouped as a member of top management teams (TMS) in studies, factors influencing decision making in this group rely on static measures of characteristics without regard for dynamic and longitudinal influences of career trajectories and industry occupational group memberships. The relationship between the high-tech industry as a site of notable reported internal control (IC) weakness and influences on CFOs requires closer examination. The paper aims to discuss these issues. Design/methodology/approach The study draws together the upper echelons theory and occupational communities (OCs) to explore the impact of shared values and behavioral norms from different sources on executive decision making. Internal and external sources of OC are proposed and their influence on activities with respect to corporate IC is tested. The sample of 1,573 firm/year observations includes high-tech firms listed on major US exchanges was developed using data from five distinct databases. Executives’ biographic information was manually collected. Findings Results indicate that senior financial executives belong not only to their firm and its culture but also to OCs that extend beyond the firm. Membership in professional credential granting occupational groups has less impact on effective IC than experience in the high-tech industry. In combination, multiple OCs show evidence of compound and counteracting effects on IC. The OC that arises in the high-tech industry makes a measurable positive difference in the quality of IC in sample firms, in contrast with the OC among credentialed accounting and financial professionals. Research limitations/implications This quantitative study of OC reveals the differential impact of different sources of OC and contributes to the literature on TMS a new framework for examining decision making. OC is typically studied through qualitative methods and, thus, potential exists to further explore the specific nature and dynamics of the OCs identified in this study. Practical implications The study highlights the role of broad affiliations and networks among senior financial executives which may have bearing on their ability to effectively manage IC. The role of these networks may also partially explain instances of CFO failure and thus dismissal. Knowledge of the role of OC may help boards of directors in the selection and promotion of senior financial officers of the firm. Originality/value The paper offers a different perspective on professional accounting expertise in one specific industry where incidence of IC weakness is high relative to other industries. Study results expand recent research on TMS to include sociological impacts of cohort groups. Despite generally weaker IC in the high-tech sector, this study demonstrates the value of exploring group membership within the industry as an important predictor of behavior. The result is a new perspective to CFO decision making which illustrates the relevance of OCs among upper echelons. The implications of findings for CFO recruitment and promotion are borne out in recent instances of senior financial executive failure in the sector.
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Caffrey, Aisling, Emily C. Bodo, Vrishali Lopes, Laura A. Puzniak, and Kerry LaPlante. "1628. Treatment Heterogeneity in Pseudomonas aeruginosa Pneumonia." Open Forum Infectious Diseases 7, Supplement_1 (October 1, 2020): S806. http://dx.doi.org/10.1093/ofid/ofaa439.1808.
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Abstract Background Serious bacterial infections present a unique challenge for studies of real-world evidence. Often, the causative organism is unknown during the initial period of treatment and clinical symptoms change day-to-day, which lead to multiple changes in therapy. While it is assumed approaches to treating specific infectious diseases are mostly similar, we’ve previously identified substantial treatment heterogeneity, even among organism-specific and site-specific infections. Methods Our retrospective cohort study included inpatients with positive P. aeruginosa from sputum and bronchoalveolar lavage cultures collected during VA medical center and community living center stays from 01/15-04/18. We included the first positive culture during the admission per patient. Daily antibiotic exposures were mapped from 3 days prior to the culture collection date until discharge or 30 days for longer stays. Heterogeneity was defined as patterns of antibiotic treatment (drug and duration) not shared by any other patient. Results Our study included 5,435 patients and 87.4% of patients had different patterns of antibiotic drug and duration. Among patients with changes in therapy (84.0%), 96.9% had different antibiotic treatment patterns, with a median time to first change of 1 day and median of 3 changes. When restricting the analysis to antibiotic classes (rather than drug), Gram-negative antibiotics, and anti-pseudomonal antibiotic classes, heterogeneity was 81.8%, 52.0%, and 48.7%, with median time to first change of 1, 3, and 3 days, and a median of 3, 2, and 2 changes, respectively. Conclusion Among inpatients with positive P. aeruginosa respiratory cultures, substantial heterogeneity was observed in the national VA Healthcare System. Even at the class level, and restricting the analysis to anti-pseudomonal antibiotic classes, approximately 50% of patients had different treatment patterns during their inpatient stay. Current methods to assess treatment do not adequately account for the extensive heterogeneity observed in infectious diseases and it remains unclear how local or national treatment guidelines affect heterogeneity. Disclosures Aisling Caffrey, PhD, Merck (Research Grant or Support)Pfizer (Research Grant or Support)Shionogi (Research Grant or Support) Emily C. Bodo, Pham.D, VA Office of Academic Affiliations (OAA) (Other Financial or Material Support, Bodo is supported by the VA Office of Academic Affiliations (OAA)) Laura A. Puzniak, PhD, Merck (Employee) Kerry LaPlante, PharmD, Merck (Advisor or Review Panel member, Research Grant or Support)Ocean Spray Cranberries, Inc. (Research Grant or Support)Pfizer Pharmaceuticals (Research Grant or Support)Shionogi, Inc. (Research Grant or Support)
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Oghogho OLUFEMI, Gina, and Evwiekpamare Fidelis OLORI. "An Analysis of Firm Complexity and Tax Aggressiveness of Listed Deposit Money Banks in Nigeria and South Africa." JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT 8, no. 4 (July 2, 2022): 6–21. http://dx.doi.org/10.56201/jafm.v8.no4.2022.pg6.21.
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The study examined the influence of firm complexity on tax aggressiveness of Listed Deposit Money Banks in Nigeria and South Africa. The study employed the longitudinal research design in a cross-country comparative analysis approach. The sample size consists of an equal sample of the 13 listed deposit money banks quoted on the Nigerian Exchange Group (NGX) and 13 listed deposit money banks quoted on the Johannesburg Stock Exchange, South Africa. Secondary data was used for the study as extracted from the annual reports and financial statements of the selected banks for a nine-year period of 2012-2020. The panel data were analyzed using a descriptive statistic, correlation and panel data regression technique which was dually estimated to capture the samples of both countries. The outcome of the Nigerian model showed that firm complexity asserted significant negative impacts on tax aggressiveness in Nigeria, and in model ii, it showed that firm complexity has an insignificant negative impact on tax aggressiveness in South Africa. The study recommends, among others, that the notion that highly diversified banks engaged in less tax aggression was upheld in the Nigerian sample. Since most diversified Nigerian companies had subsidiaries and cross-border affiliations with South Africa, there is a need for both governments to simplify the tax laws and focus more on creating a tax culture in order to foster voluntary compliance among multinationals.
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Szabó, Máté. "From a suppressed anti-communist dissident movement to a governing party: the transformations of FIDESZ in Hungary." Corvinus Journal of Sociology and Social Policy 2, no. 2 (December 12, 2011): 47–66. http://dx.doi.org/10.14267/cjssp.2011.02.03.
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FIDESZ, as an outlawed protest movement of the Kádár era, has preserved their specific type of “outlawed and clandestine” political tradition and identity. A strong anti-communism, a popular mobilizing strategy and an atmosphere of hatred towards the agents of Hungary’s communist past remained within the political culture of the party from the suppressed underground movement. The political generation of leading activists, including current Prime Minister Viktor Orbán, has been socialized in the “underground” of the eighties. The experience of “being outlawed” under the Communist system has had longlasting effects on them. The “myths”, symbols, and “fights” of the suppressed protest movements keep themselves alive in the new political culture in the present goals and strategies of FIDESZ-MPP. The former protest movement transformed itself into a minority party with liberal affiliations in the new parliament of 1990. However, as the Hungarian Liberal Party (SZDSZ) moved into a governing alliance with the successor to the Communist party, FIDESZ moved to the right, becoming its leading force. Competition between five centre-right parties led to FIDESZ’s control as the leader of a centre-right government (1998-2002). While the socialists (MSZP) and liberals (SZDSZ) became governing forces twice (2002-2010), FIDESZ became a mobilizing populist party, gaining hegemony within the parliamentary and extra-parliamentary opposition. The economic and financial crisis assisted FIDESZ in mobilizing protest, leading the FIDESZ-KDNP alliance to a two–thirds majority victory in the 2010 elections.
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Kurland, Justin, and Peng Chen. "Evaluation of Proposed Algorithm with Preceding GMT for Fraudulence Diagnosis." Oriental journal of computer science and technology 9, no. 2 (December 23, 2016): 57–65. http://dx.doi.org/10.13005/ojcst/9.02.01.
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Formerly existing graph mining algorithms regularly accept that database is generally static. To defeat that we proposed another algorithm which manages extensive database including the components which catches the properties of the graph in a couple of parameters and check the relationship among them in both left and additionally right course, in this way embracing DFS and in addition BFS approach. It furthermore discovers the subgraph by traversing the graph and removing the planned routine. The proposed calculation is utilized for identification of wrongdoing as a part of BANK & Financial organization by catching the properties and distinguishing the relationship and affiliations that may exist between the individual required in that wrongdoing which keep a few violations that may happen in future. We have utilized the Neo-ECLIPSE for the execution of proposed calculation and Neo4j is the graph database utilized for evaluation. On the off chance that a man endeavoring to confer fraud or engage in some kind of illicit movement, they will endeavor to pass on their activities as near authentic activities as could reasonably be expected. Here in this paper, we are giving the data that a man who is in beginning the phase of the fraud, what co-related wrongdoings or illicit exercises he can do in future. The future exercises that can be performed by the individual can be ceased by demonstrating the associations with the entries saved in the database.
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Iqbal, Naveed, and Abdul Wajid Khan. "FREEDOM OF EXPRESSION AND SOCIAL RESPONSIBILITY IN PAKISTAN: TV NEWS JOURNALISTS’ PERSPECTIVE ON SOCIO-POLITICAL ISSUES." Pakistan Journal of Social Research 04, no. 03 (September 30, 2022): 692–700. http://dx.doi.org/10.52567/pjsr.v4i03.759.
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The study aimed to explore TV News Journalists’ perspectives regarding freedom of expression and social responsibility in Pakistan and how these journalists practice it in their profession. Moreover, factors influencing these practices were also inquired. Employing an exploratory research design, 10 semi-structured interviews with TV News Journalists were conducted. Thematic analysis of interviews revealed that TV News Journalists are well aware of the role of freedom of expression and social responsibility in coverage of socio-political issues. In the present situation, they are unable to practice journalism with responsibility as News Channels compete with TRP and Breaking News. Authentication of news suffers in this context. Journalists are unable to practice their freedom of expression and social responsibility as they cannot go against organizational policies. It seems as if they are doing jobs only without fulfilling their journalistic responsibilities in true spirit. They face certain pressures while covering socio-political issues. These pressures are organizational policies, political parties, religious groups, personal political and religious affiliations and the financial status of Journalists. Government and state institutions also try to influence the freedom of expression and social responsibility of media. Resultantly the objectivity of News content gets compromised. PEMRA established to regulate the electronic media, appeared to be failed in doing so. Compromised freedom of expression and social responsibility is becoming a source of political polarization in society. Keywords: Freedom of Expression, Social Responsibility, Pakistani Media, PEMRA, Journalistic Perspectives and Practices
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Grable, John, Dee Warmath, and Eun Jin Kwak. "An Assessment of the Association between Political Orientation and Financial Risk Tolerance." Journal of Risk and Financial Management 15, no. 5 (April 24, 2022): 199. http://dx.doi.org/10.3390/jrfm15050199.
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The purpose of this paper is to present findings from research that was undertaken to answer the following questions. First, to what extent is political orientation associated with financial risk tolerance, and second, to what degree is political orientation predictive of changes in risk tolerance across periods? Using panel collected before and after the 2020 U.S. presidential election, it was determined that the strength of affiliation with the Republican and Democratic Parties was descriptive of cross-sectional financial risk tolerance. Republicans were found to exhibit greater risk tolerance compared with Democrats. Across periods, the risk tolerance of Republicans was less stable, whereas the financial risk tolerance of Democrats was more stable. A significant decrease in risk tolerance was observed for those affiliating as a Republican pre-election to post-election. When political orientation was measured on a scale, the decrease in risk tolerance across periods for Republicans was significant. The risk tolerance of those affiliating as a Democrat increased across the periods but at a lower rate than in the drop in scores among Republicans. When viewed across the variables of interest in this study, political orientation was found to be an important descriptor of FRT.
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Chen, Yuanyuan, and Ali Hesham H. "Preface: 4th International Symposium on Economic Development and Management Innovation (EDMI 2022)." BCP Business & Management 21 (July 20, 2022): I. http://dx.doi.org/10.54691/bcpbm.v21i.1167.
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This proceeding includes original and peer-reviewed research papers from the 4th International Symposium on Economic Development and Management Innovation (EDMI 2022), held in New York, United States during June 28-29, 2022.
The aim of EDMI 2022 is to provide a platform for accountants, financial industry practitioners, scholars, managers and graduate students from different cultural backgrounds to present and discuss research, developments and innovations in all fields of Economic Development and Management Innovation. It provides opportunities for the delegates to exchange new ideas and application experiences, to establish business or research relations and to find global partners for future collaboration.
EDMI 2022 received 129 manuscripts. And more than 40 submissions had been accepted by our reviewers and the press. By submitting a paper to this EDMI, the authors agreed to the review process and understood that papers undergo a peer-review process. Manuscripts were reviewed by appropriately qualified experts in the field selected by the Conference Committee, who gave detailed comments and-if the submission was accepted the authors would submit a revised version that considered this feedback. All papers were reviewed using a double-blind review process: authors declared their names and affiliations in the manuscript for the reviewers to see, but reviewers did not know each other’s identities, nor did the authors receive information about who had reviewed their manuscript. The Committees of EDMI 2022 invested great efforts in reviewing the papers submitted to the conference and organizing the sessions to enable the participants to gain maximum benefit.
With our warmest regards,
Yuanyuan Chen
Hesham H. Ali
Conference Organizing Committee