Authors:Muhammad Fahreza et al. Abstract: This study investigates the influence of the startup ecosystem on startup business performance in Capital Cities (Jakarta, Bogor, Depok, Tangerang, and Bekasi), emphasizing the roles of iterative incremental strategies and lean startup programs. This study also examines the similarities between Central Asian countries like Kazakhstan, Uzbekistan, and the Indonesia region. Central Asian countries face unique challenges, including less mature ecosystems, regulatory hurdles, and cultural attitudes toward entrepreneurship. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) on data from startups aged 1-10 years, the research reveals that these strategies significantly mediate the relationship between ecosystem support and startup success, enhancing market optimization, innovation, and sustainability. Startups achieve better financial and nonfinancial outcomes by effectively leveraging ecosystem structures through agile methodologies. By drawing on capital city experiences, Central Asian policymakers can improve startup environments through robust support structures, regulatory clarity, and education on agile methodologies. This research offers a model for enhancing startup business performance via ecosystem support and strategic agility, informing policy and program development in other regions. PubDate: Wed, 06 Nov 2024 19:19:05 PST
Authors:Trinandari Prasetya Nugrahanti et al. Abstract: Auditors must become more professional due to the nature of the work environment in auditing, which requires them to make judgments and face many dynamics that arise during the auditing process. This study aims to analyze the work environment of auditors, which affects their professional judgment when auditing financial statements. This study uses quantitative and descriptive methods with convenience sampling techniques with auditor respondents who work at the Public Accounting Firm in the DKI Jakarta Region of Indonesia. The results of this study indicate that auditor behavior, work environment, and information technology positively affect professional judgment. Auditors who behave according to their professional code of ethics will use their professional judgment better and more appropriately when providing opinions on audited financial statements. A conducive work environment will make it easier for auditors to use their professional judgment better and more correctly in decision-making. The use of information technology helps auditors complete their work appropriately and efficiently so that they can better their professional judgment. PubDate: Sun, 03 Nov 2024 20:56:12 PST
Authors:Rysty Sabirova et al. Abstract: Kazakhstan today is a country with a low level of economic development, although it has sufficient resources and manpower. The purpose of the study is to determine the specifics of human capital development in the labor market under the conditions of modernization of the economy of Kazakhstan. The analysis of economic indicators has shown that the financial stability of the country is at a low level. The study of the labor market has established that its labor supply is sufficient but low-promising. The perfect econometric modeling using the additive method of forecasting has shown that in the next two periods it should be expected an increase in the labor force. With the help of linear forecasting, it was established that in the next two periods of education and labor market reforms are not carried out, the economic situation of the country will continue to deteriorate. PubDate: Sun, 03 Nov 2024 20:56:08 PST
Authors:A. A. Ousama Abstract: This paper examines the reporting on intangible capital (IC) in annual reports, focusing on its extent and the trends within integrated corporate reporting. Using a comprehensive reporting index, we found that Qatari listed companies reported IC to an extent of 0.408, on average, from 2008 to 2020. This is a relatively high figure if compared to some earlier studies. External intangible capital demonstrated the highest reporting levels, while human capital had the lowest. Significant differences were observed across various IC categories, with notable increases in total IC, external intangible and human capital reporting, while internal intangible capital reporting decreased over the same period. As Qatar transitions to a knowledge-based economy (KBE), these findings are crucial, highlighting the relative advance in IC reporting among Qatari companies. These insights are valuable for regulatory and professional bodies that are aiming to develop IC reporting guidelines or to adopt the International Integrated Reporting Framework, enabling comprehensive IC information that aids stakeholders to assess company performance and value creation, enhancing transparency and confidence in the capital market. For companies, understanding their IC reporting practices helps to identify strengths and weaknesses to meet stakeholders’ needs better, and to support Qatar's economic transformation into a KBE. This pioneering study employs a comprehensive reporting index to capture a wide range of IC information, contributing significantly to the current IC reporting literature, particularly within the Gulf Cooperation Council context. PubDate: Sun, 03 Nov 2024 20:56:03 PST
Authors:Akhilesh Kumar Kamalakant Yadav et al. Abstract: Purpose: This study aims to capture the impact of firm-specific and macroeconomic variables on the capital structure of Indian companies from 2009-2021.Design/Methodology/approach: We employ the Generalized Method of Moments (GMM) as the main estimation technique and establish robustness through a panel Tobit model.Findings: The sectoral level analysis provides evidence for the heterogeneous impact of the determinant variables on the firms' leverage ratios. The results reveal that the firm-specific variables, specifically asset tangibility, effective tax rate, non-debt tax shield, net worth to total asset, firm size, net working capital ratio, liquidity, and macroeconomic variables, including foreign investment, economic growth, government borrowing, and interest rate exhibit a significant influence over capital structure.Research limitations/implications: Our study provides vital implications for manufacturing companies' finance managers to evaluate the factors affecting their capital structure. From the findings, we recommend that managers of different sectors prioritize firm-specific factors while making decisions for capital structure. Additionally, policymakers could utilize our results to determine the behaviour of macroeconomic determinants in policy formulation and amendments.Originality/Value: The sector-level analysis and the utilization of both firm-specific and macroeconomic variables in our model yields unique findings and recommendations to managers and policymakers. PubDate: Sun, 03 Nov 2024 20:55:57 PST
Authors:Ranjan DasGupta et al. Abstract: In this study we examine the role of ownership concentration (OC) in determining environmental, social, governance (ESG) engagement of Indian firms. Furthermore, we evaluate the moderating role of firm’s CEO’s characteristics to attenuate or strengthen the OC and ESG linkage. This study has collected the firm level data from Centre for Monitoring Indian Economy’s (CMIE’s) Prowess Database. Its final sample consists of 161 firms for the period 2014-19, i.e., 805 firm-year observations. We have used panel fixed effect models with appropriate specifications and tests. Our results do not prove any ESG engagement due to PPC conflicts initially, however, when the firm is run by an old CEO or a busy CEO or a CEO with long tenure within a firm, ESG engagement increases. This augments agency problems in Indian firms. This is the first study to examine principal-principal conflicts from the lens of ESG performance and how CEO’s characteristics can moderate those impacts in the emerging market context of India. PubDate: Sun, 03 Nov 2024 20:55:52 PST
Authors:Ach Maulidi Abstract: The objective of this study is to observe the dynamics of romantic relationships between leaders and subordinates in the context of committing fraud. We conducted semi-structured interviews with participants from the upper echelons of Indonesia’s local government. These individuals were chosen due to their roles in overseeing the organization’s financial resources. Our findings indicate that obedience to authority serves as an alternative explanation for fraudulent activities. Subordinates frequently justify their fraudulent actions as part of their organizational duties. The presence of romantic relationships between leaders and subordinates facilitates manipulative activities and makes fraudulent behavior more feasible. Consequently, when such romantic relationships are present, collusive fraud is more likely to occur. Our research extends beyond traditional frameworks like the fraud triangle, fraud diamond, and fraud pentagon. Therefore, we offer recommendations for organizations to develop alternative strategies for fraud mitigation. PubDate: Sun, 03 Nov 2024 20:55:48 PST
Authors:Abhijit Ranjan Das et al. Abstract: The current study aims to investigate the impact of retail investors’ sentiment by taking overconfidence, self-attribution, overreaction, and underreaction as antecedents of investor sentiment on their investment decisions. The study uses a cross-sectional research design, and a structured questionnaire was designed to obtain responses using a snowball sampling technique. A total of 125 usable responses were collected via an online survey for data analysis. The study applied a two-staged “Partial Least Square-Structural Equation Modeling (PLS-SEM)” and “Artificial Neural Network (ANN) approach” for data analysis and hypothesis testing. The study outcomes demonstrate that overconfidence, self-attribution, overreaction, and under-reaction significantly impact investors’ decisions. Further, the study found that overreaction is the most influencing and overconfidence is the least influencing behavioral bias that affects investors’ investment decisions. The insights of the study are relevant for retail investors and financial advisors. The study results provide evidence that retail investors are predisposed to different behavioral biases. So, understanding the influence of these biases will help them make profitable investment decisions. Similarly, financial advisors can take the study's insight and guide their clients regarding financial matters by considering the potential impact of different behavioral biases. PubDate: Sun, 03 Nov 2024 20:55:42 PST
Authors:Roza Mulyadi et al. Abstract: This research is important in examining the determinants of performance of MSMEs in Indonesia during the COVID-19 pandemic from a non-financial perspective. This influence is meaningful for companies that non-financial intangible assets can affect the performance of MSMEs. This study looks at whether Intellectual Capital which consists of Human Capital, Structural Capital, Customer Capital, and Innovation, affects the performance of MSMEs during the COVID-19 pandemic. This study uses multiple regression analysis. The research sample is 308 MSMEs registered in Indonesia's Gofood and Grabfood applications. The results of hypothesis testing state that H1, H2, H3, and H4 are accepted. It shows that the variables of human capital, structural capital, customer capital, and innovation positively affect the performance of MSMEs. The performance of MSMEs in Indonesia during the COVID-19 pandemic from a non-financial perspective was influenced by several factors, namely human capital, structural capital, customer capital, and innovation. PubDate: Sun, 03 Nov 2024 20:55:36 PST
Authors:Nugroho J. Setiadi et al. Abstract: Strategically addressing the retention of millennial employees, who are poised to shape the workforce of the future, is of paramount importance. This study aims to provide deeper insights into the influence of work-life balance, transformational leadership, and emotional intelligence on employee engagement, with a specific focus on millennial workers. The research involved 163 millennial employees with a minimum of one year of work experience in Indonesia who participated in an online survey as part of a quantitative approach. The results of data analysis using SPSS 25 reveal that both work-life balance and transformational leadership exert a partial impact on employee engagement, whereas emotional intelligence shows no significant influence. It is evident that employee engagement is influenced by a combination of factors, including work-life balance, transformational leadership, and emotional intelligence, among others. PubDate: Sun, 03 Nov 2024 20:55:26 PST
Authors:Luckmika Perera et al. Abstract: Using Australian data, this study examines whether there is a significant difference in earnings quality between companies required by the National Greenhouse Gas Energy Reporting (NGER) Act to provide carbon emission disclosures and those not affected by the Act. The Act was implemented across three years from 2009-2011 with decreasing thresholds of emission levels progressively covering more companies in these years The findings reveal that earnings quality (proxied by accruals-based earnings management) of companies affected by the Act is significantly higher than that of companies not affected by the Act. Additional tests reveal that companies reporting under the NGER Act exhibit higher earnings quality than was the case before the companies’ emissions met the reporting requirements. NGER-affected firms also tend to exhibit better earnings quality than a randomly matched sample of firms not affected by the Act. Furthermore, there is a positive relationship between earnings quality and emission levels within the sample of NGER-affected firms. The findings hold when alternative measures of earnings management are considered. The results are consistent with the theory that firms facing political visibility due to high greenhouse gas emissions opt for enhanced financial reporting quality to maintain organizational legitimacy. PubDate: Sun, 03 Nov 2024 20:55:21 PST
Authors:Syed Fahad Ashraf et al. Abstract: This study examines the current landscape of External Peer-Review Models (EPRMs) in Australian Accounting Schools, providing insights on their prevalence and perceived efficacy. Adopting a theoretical framework rooted in legitimacy theory, the research investigates whether accounting schools align their practices with societal norms, particularly in response to changing regulatory environments. Utilising a qualitative approach, interviews were conducted with 16 participants from both AACSB-accredited and non-accredited institutions in Victoria and New South Wales. Findings reveal diverse responses to EPRMs, with key findings emphasizing the importance of closing the loop in the Assurance of Learning cycle, calibration of learning standards, anonymity, credibility, prolonged engagement of external peers, and strategic partnerships with benchmarking institutions. Theoretical implications emphasize the role of EPRMs in assuring learning standards and maintaining legitimacy. This research contributes valuable insights for policymakers, educators, and stakeholders in understanding the current state and perceived effectiveness of EPRMs in Australian Accounting Education. PubDate: Sun, 03 Nov 2024 20:55:13 PST
Authors:Jiayi Yang Abstract: The significant strides of soft actuators have been made with applications in soft robotics and biomedical devices spanning industry and academia, due to their good adaptability and high efficiency. Various stimuli-responsive smart materials, such as shape memory alloys and liquid crystals, are developed for achieving actuation by converting electrical, thermal, optical energy into mechanical energy. It is worth noting that liquid metal (LM) has attracted increasing attention in the field of actuators. Thanks to the unique properties including high deformability and conductivity, LM enabled soft actuators to have been explored and exhibit promising applications in artificial muscle, cargo delivery, and automatic manipulation.This major purpose of the research is to develop LM soft actuators by exploring LM’s superior attributes including fast phase transition and surface tension modulation, and to design an intelligent relay and micro flow pump for boosting promising fields of smart mechatronics and electronics. PubDate: Thu, 26 Sep 2024 23:34:36 PDT
Authors:David Ralph Kampers Abstract: This thesis examines the social and cultural significance of the success of Indigenous athletes in elite level sport in Australia. Much of the scholarly and public policy literature focuses on the significance of sport for Indigenous Australians and consists of various historical, biographical and community orientated studies. This thesis, however, adopts a different approach. It is primarily concerned with the significance that Indigenous people playing sport has for non-Indigenous Australians and, specifically, the role that elite-level Indigenous athletes are playing in reshaping Australian national culture.In adopting this approach, this thesis examines how elite Indigenous athletes have acted, and continue to act, as change agents (whether they have intended to or not) and how their very presence on the global sporting stage exposes the contradictions and tensions of Australia’s settler colonial institutions, norms, and values while at the same time reshaping the very cultural fabric of our society.By critically examining developments in the Australian Football League, Cricket Australia, and Netball Australia, the thesis demonstrates how sport, particularly at the elite level, has played a critical role in initiating important paradigmatic shifts in Australian national culture, even if sport continues to provide a platform for public outbursts of the most reactionary and racist type. Nevertheless, in this thesis I argue that sport continues to perform a form of ‘cultural work’ that contributes to what I have called, ‘cultural acceptance.’I argue that we can see this most clearly when we place recent developments in the context of the wider history of Indigenous participation in sport in Australia. First, there have been greater numbers of Indigenous athletes performing at elite levels in high-profile sporting codes in Australia and on the international stage. Second, given the importance of sport in Australian culture, the growing visibility of Indigenous athletes and their successes have been accompanied by greater public recognition and acceptance. Third, sporting organisations have increasingly acknowledged and been pressured to confront laws, rules, traditions, and practices that have excluded, marginalised or at best complicated Aboriginal and Torres Strait Islander involvement in the major sporting codes. Fourth, sporting organisations have more actively promoted the place of Indigenous Australians in their respective sporting codes with programs, initiatives and cultural practices that explicitly acknowledge the significance of Indigenous people, cultures and communities.As we witness the emergence of Indigenous rounds and the celebration of Indigenous talent in various sporting arenas, it becomes evident that cultural acceptance serves not only as a symbol of progress but also as a catalyst for systemic change, even if that is far from a straightforward journey. PubDate: Thu, 26 Sep 2024 18:38:08 PDT
Authors:Rabee Ayed M. Alqahtani Abstract: The study assessed the quality and effectiveness of Integrated or Regular School, Gifted School, and Dedicated Classroom approaches in Saudi Arabia. By gathering survey data from 300 gifted secondary students in grades 10-12 and their parents, the study assessed and compared the quality and effectiveness of Integrated or Regular School, Gifted School, and Dedicated Classroom approaches in Saudi Arabia. The research questions explored stakeholder views regarding the provision of gifted education and perceptions of gifted teachers across these approaches. The data were analysed using both descriptive and inferential statistics. Additionally, a content analysis was conducted on open-ended responses from the participants to gain deeper insights into their perceptions and suggestions for improvement regarding gifted education in Saudi Arabia. The findings suggest that full-time gifted programs, such as those implemented through gifted schools, may be most effective in meeting the needs of these students. Furthermore, the study identifies the social and emotional needs of gifted students as an area requiring greater attention in gifted education programs across Saudi Arabia. The participants provided improvement suggestions that varied by approach. Students in gifted schools emphasised the need for improved instructional strategies and extracurricular activities, those in dedicated classes called for a better school environment and more academic enrichment opportunities, and students in regular schools believed that teachers needed more training. The study also found that personal characteristics were more highly valued by gifted students across the three approaches, which may relate to the students’ perceived unmet social and emotional needs. The study highlights the importance of tailoring gifted education to the unique needs of students and their families and provides insights into effective approaches to support their academic, social, and emotional growth. PubDate: Thu, 26 Sep 2024 18:14:30 PDT
Authors:Mahshid Baghestani Abstract: This study focuses on Workplace Bullying in the United Arab Emirates (UAE). The UAE has a unique population, in that it is largely comprised of expatriates who present a wide range of cultural differences in a multicultural environment. Although, scholarly interest in workplace bullying has grown globally over the last 30 years, it has received limited attention in the Middle East region and has tended to focus on individual and interpersonal levels of analysis.The need for a study of this nature arose from my own experience of workplace bullying and my discussion with others who had also been mistreated similarly. Whilst it became clear that issues were occurring for many people, the terminology was not well-known and resolutions were opaque. A literature review demonstrated that existing research on bullying is largely focused on Western countries, making it less relevant to the UAE, and thus presenting a gap in knowledge. Therefore, the aim of this study was to contribute to the limited literature on workplace bullying in an under-researched, multicultural country, that has a unique population. This study reports on several questions raised with reference to this distinct context; these questions relate to 1) the prevalence of workplace bullying amongst a sample of workers in the UAE, 2) the role of social identification and culture, and 3) the extent to which workplace bullying policies exist and are implemented in the UAE workplaces. The methodology used to collect data is quantitative and internationally recognized measures are incorporated into an online survey. A snowball sampling approach collected data from 540 individuals employed in the UAE. The survey resulted 462 usable responses, and results were analysed with the use of regressions tests.The findings indicate that employees report high frequency rates of bullying in the workplace. However, a high percentage of these employees do not consider themselves to be targets of workplace bullying. Work-related bullying, occurred more frequently than personal bullying, suggesting that the country's competitive environment may influence behaviors in the workplace. Workgroup identification, in combination with perceived identification of other colleagues, appeared to have positive impacts on reducing the level of exposure to workplace bullying. Despite the range of cultural values in the UAE, these have limited impact on the relationship between identification and exposure to workplace bullying. The context leads to expatriate workers acting as Cultural Chameleons in that they adjust their interpretations and responses to bullying behavior to fit the current environment. Finally, the existence of organizational workplace bullying policies had minimal impact on its resolutions.To conclude, this study critically examines and expands the current body of workplace bullying literature, specifically in international and multicultural areas, making significant contributions to the field of research and addressing shortcomings of earlier studies. PubDate: Thu, 26 Sep 2024 17:44:13 PDT
Authors:Joanne Grimmond Abstract: The early childhood education and care (ECEC) context plays a critical role in shaping learning trajectories of children. The early childhood pedagogue in Australia, guided by the Early Years Learning Framework (EYLF) V2.0 (AGDE, 2022), provides a rich foundation to support optimal child development through play, interactions, and a responsive curriculum. A key domain of learning that is essential for children’s development and predictive of later success is early mathematics, with research advocating for a more intentional approach to enhance this learning (Ertle et al., 2016; Knaus, 2017). Despite this developmental significance, early childhood educators and teachers remain largely uncertain how to best approach mathematical pedagogy in their practice, with a lack of practice supports to enhance children’s skills and understanding. One way to enrich the early mathematical context is through the integration of assessment strategies that are easily embedded within everyday practice, produce reliable and actionable data while aligning with the dominant play-based philosophies of the early educational context.The aim of the current thesis was to respond to this need through the development of a formative early mathematics assessment - the Numeracy and Mathematics Block-Based Assessment (NUMBBA) – to support educators to better respond and plan to the developmental capacities and learning needs of young children across prior-to-school educational contexts. NUMBBA provides a rich capture of children’s mathematical development in areas known to be foundational for later achievement (i.e., patterning, symmetry, number). Importantly, the tool aims to provide actionable and accurate data to support practice and inform intentional pedagogy, while aligning with pedagogies of play. PubDate: Wed, 25 Sep 2024 23:44:57 PDT
Open Access journal
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