Miracle-dz/UniFAR-FTUs huggingface dataset:
Impact of Audit Committee Characteristics on Voluntary Disclosures: Evidence from Pakistan

This paper examines the effect of characteristics of audit committee on voluntary disclosure levels. This topic has been given much importance by the researchers, because independent audit plays crucial role in protecting minority shareholder’s interest. The study uses a sample of one hundred fifty companies which are listed on Pakistan Stock Exchange. Studying this sample is tremendously important because of several reasons. Regulatory bodies of Pakistan are pushing companies to implement the code of corporate governance. We have used multiple regression analysis technique to analyze the effect of characteristics of audit committee on voluntary disclosure. The scores of voluntary disclosure has been considered as dependent variable and independence of audit committee, committee member’s financial expertise, committee meetings frequency and committee size were used as independent variables. A checklist of 64 discretionary items was adapted to measure the voluntary disclosure in-lined with the existing literature. We have considered firm’s size, its profitability and leverage as control variables. The results suggest that size and independence of audit committee members have statistically significant effect on voluntary disclosure while, other independent variables do not have any significant effect. The existing literature reports different findings for these variables. Policy makers may further strengthen disclosure framework, which may be helpful in meeting the expectation of investors using the findings of this study.
Exploring the effects of hotel development, economic growth and exchange rate on tourism industry

The Purpose. This study is to investigate factors affecting the attraction of international tourists to Iran for the years 1983 to 2015. Design/Methodology/Approach. In this article, we examine using Autoregressive Distributed Lag (ARDL) method to explore the estimating the impacts of economic growth, hotel development, real exchange rate on tourism industry. Findings/Implications. The results of this study showed that the effect of all variables hotel development, merchandise trade, real exchange rate and real gross domestic product on international tourism In Iran, in the long-term and short-term positive and also bilateral relationship is between them. Also, the greatest impact on the increase in the number of tourists entering Iran is the real effective exchange rate and real GDP and a very important point that the results of this research show is that the development of hotels can increase both the short and long term of the number of international tourism to Iran, so in this regard, the development of the necessary technologies to increase this industry should be It will be on the agenda of the private and public sector of Iran. Originality. Given the increasing number of international tourists and the growing role of the tourism industry in the economies of the country, identification of effective factors in attracting international tourists is more than necessary. Governments and the private sector need to identify the factors affecting the tourism industry in order to develop, compete and survive in the tourism industry.
Are households ready to engage with smart home technology?

ABSTRACT This paper contributes new knowledge regarding consumers’ preparedness for smart home technology adoption. This research bridges together three important frameworks – the technology readiness index (TRI) 2.0, consumer engagement, and perceived risk and trust – to understand consumers’ intentions to adopt smart home technology. We examine both direct and indirect effects, with results demonstrating the model explains 77% variance of consumers’ imagined engagement with smart home technology and 74% variance of intentions to adopt; hence, our model has greater predictive power than others proposed in the literature. Theoretically and managerially, we demonstrate a new pathway to consumers’ adoption of smart home technology in two ways. First, we depict the impact of consumers’ general perceptions of technology (TRI) on opinions and imagined engagement experiences with smart home technology. Second, we show how opinions and imagined experiences with smart home technology impact their intentions to adopt.
An exploratory study of industry 4.0 in Malaysia: a case study of higher education institution in Malaysia

Industry 4.0 is defining as a smart factory through the emerging technology of the virtual and physical world as a collective term of technologies and concepts of value chain organization. The lack of understanding about Industry 4.0 concepts in Malaysia, especially from Higher Education Institution perspective, becoming an issue in Malaysia. Furthermore, industries in Malaysia are still relying on external expertise to implement Industry 4.0 in their environment with the expectation of an increase in productivity, efficiency, quality and to move away from foreign workers. This research aims to describe the relationship between technologies within Industry 4.0, people and the environment from the perspective of the Higher Education Institution in Malaysia and identify the problem of applying Industry 4.0 at the Higher Education Institution. Qualitative interviews were conducted with participants from an academic area and Industry 4.0 expert who has experience in both industry and academia. The Work System Framework is adopted in this research as a theoretical lens to extract the relevant information and deepen the understanding of applying Industry 4.0 at the Higher Education Institution in Malaysia. Results of this research reveal the problems faced by the Higher Education Institution in Malaysia towards applying Industry 4.0 in teaching and learning based on the relationship of people, technology and the environment. The results may contribute knowledge to the universities in preparation for future-ready graduates or talents as human capital for Industry 4.0 in Malaysia.
The impact of advertising self-presentation style on customer purchase intention

Purpose The purpose of this paper is to propose the self-presentation styles of advertising influence consumer self-image, which in turn influence purchase intention. Design/methodology/approach Using virtual brands as stimuli in a series of experiments, this study collects data on consumer self-image and purchase intention in the conditions of different advertising styles. Findings While consumer self-image mediates the relationship between advertising self-presentation style and purchase intention, the consumption situation (public vs private) moderates the relationship between self-presentation style, consumer self-image and purchase intention. That is, self-enhancing advertising promotes customers’ ideal self, which in turn increases their purchase intention for publicly consumed products, whereas self-deprecating advertising solicits customers’ real self, which in turn increases their purchase intention for privately consumed products. Practical implications This study informs product/brand managers and marketers of the importance of aligning the self-presentation style of advertising with the consumption situation of the product being advertised. Originality/value Based on self-consistency theory, this study not only finds a relationship between the self-presentation style of advertising and purchase intention, but also uncovers the mediating role of self-image in this relationship. Furthermore, the relationship chain of “self-presentation style of advertising – self-image – purchase intention” is moderated by the consumption situation of the product. This is one of the first studies to explore the intricacies of these relationships.
Retaining Repatriate Knowledge at the Crossroads Between Global Knowledge Management and Global Talent Management

While recent contributions introduce the need for dialog between global knowledge management (GKM) and global talent management (GTM) to facilitate repatriate knowledge transfer, a literature gap exists regarding the implementation of this hybrid approach. Using the theoretical backgrounds of repatriate knowledge, GKM and GTM, we define the challenges of retaining repatriate knowledge and suggest approaches to overcome these. Building on the qualitative case study of a German multinational company we introduce a specific organizational measure, the country expert program, which, by being at the crossroads between GKM and GTM and thus facilitating learning, overcomes repatriate knowledge transfer’s major challenges.
The Influence of Talent Management on Performance of Employee in Public Sector Institutions of the UAE

Talent management is the discipline of using strategic human capital planning to improve the value of business and induce it for enterprises organizations to achieve their objectives. It refers the organization’s ability to recruit, reward, organize, and retain most talented employees available in job market. In the modern era it has become very important and necessary skill for the workforce to acquire the one’s good skills, cognitive abilities, knowledge, and potential to do well for the business strategy to function more appropriately. Talent management is the training strategy for the employees that are set within an organization platform. The organizations where the most productive employees can pick and choose the tasks according to their will and capability are found more beneficial and productive for the organizations. In the adverse economic circumstances, companies are trying to cut their expenses so the talent management system is the means to optimize the performance of each employee. The basic aim of this study is to explore the influences of talent management strategiesto determine the employees’ performancein selected public sector organizations of UAE. The core function of this study examines, how talent management practicescan enhance the employee’s satisfaction and productive performance, instead of being process of hiring, reinforcing and evaluating the aptitude. Efforts have been made to retain, attract, develop, and reward employees. This study puts forward valid descriptive hypothesesdata, based on a survey collected through the employees of the nationalorganizationsofthe UAE. A pre-plannedsurvey has been used on a sample of more than two hundred (200) employees working in different organizations for the collection of primary data. This research work is steered by the following explorative questions:At what level does talent acquisition affectsthe performance of employee, at what level of extensive, does the impact of talent development affects the employee performance, to what extent does the talent retention enhance the performance of the employees, to what extent does the talent management enhance the performance of the employees. The stratified methodology for data collection is adoptedfor the selection the sample size of 200plaintiffs. A well-organized structuredand to the pointquestionnaire is utilized for the collection of raw data. The collected raw data is analyzed for both of inferential (correlation analysis) and descriptive (percentages and frequencies) statistics. Tables and figures are used to represent the data. The finding indicates that talent management practices have direct impact on employee’s motivation, creativity, satisfaction and employee competency. The study recommends that there should be healthy and stress free working environment, career progression opportunity, regular training, welcome employees’ innovative idea and transparent proper promotion policy for the management of talent in the organization.
The zero waste concept from young consumers’ perspective. Does gender matter?

Theoretical background: Sustainable development is a new widely desirable course in the economy of the 21st century. Its goals can be met by consumers implementing a zero waste concept understood as a lifestyle that assumes the maximum reduction of household waste production. Purpose of the article : The paper sheds a light on consumer awareness of the zero waste concept among young people, who face a long consumption life, and identifis the gender role in the process of applying this concept in practice. Research methods : To achieve the research goal, a survey was carried out among consumers aged 19–24, and the original consumer zero waste sensibility scale was proposed and employed to obtain results. Main findings : The outcomes suggest that the zero waste concept is more widely known among women, who show a higher level of consumer zero waste sensibility than men.
What is in It for Me? Identifying Drivers of Blockchain Acceptance among German Consumers

From a consumers’ perspective, Blockchain Technology (BCT) holds the potential to decrease transaction costs, improve privacy and redesign social interactions, which potentially leads to enhanced consumer power in transactional relationships. Nevertheless, only a few consumers use Blockchain-based applications consciously. By combining earlier research about BCT acceptance with different conceptualisations in the technology acceptance field (i.e. the Technology Acceptance Model and Rogers’ Diffusion Theory), a Blockchain-specific model to explain the usage intention has been developed and validated by conducting an online survey among 157 German consumers. While most of them have recognised the technology’s existence and confirmed its general relevance, many consumers do not know how to access and profit from BCT. Integrating the results of a Structural Equation Model and Pairwise Comparisons between typical attributes of Blockchain-based applications, specific beliefs about BCT usage are found to have a remarkable impact on consumers’ acceptance. Based on the results, strategies to promote the acceptance of BCT among consumers are discussed from a marketer’s, developer’s and researcher’s point of view.
Evaluating the Trade, Revenue and Welfare Implication of Plantation Crops under ASEAN–India FTA

Abstract This article examines the impact of ASEAN–India Free Trade Agreement on India’s special products categories, namely, coffee, tea and pepper based on partial equilibrium model. The Software for Market Analysis and Restrictive Trade (SMART) model has been used to estimate the trade creation (TC) and trade diversion (TD) effect, revenue effect and welfare effect for the above-mentioned commodities. The results from the SMART simulation analysis indicate that the increase in trade for both the scenarios is mainly driven by TC rather than TD. Further, the study also assesses how the total trade effect is distributed across the major ASEAN countries for each commodity and found that Indonesia and Vietnam are the biggest gainers in terms of TC effect in both the scenarios. JEL Classification: F13, F15, Q1
An overview of the business coaching industry in Australia

The business coaching industry in Australia is growing with a range of organisations providing consulting-based learning interventions for corporate and other clients. This paper presents an overview of the results of preliminary research that explored the shape of the business coaching industry in Australia. The research aimed to: (1) establish what are the basic contours of the business coaching industry in Australia; (2) understand the cognitive maps, i.e. the different dominant collective belief systems identifying attributes, such as size, technology, product styles, etc., which distinguish different players in the industry; and (3) identify how different strategies for rivalry relate to different conceptions of market individuation by firms in the industry. The methodology involved a broad based inquiry into the business coaching industry through a web-based search of most coaching firms in Australia, a telephone survey of business coaching firms, and in-person interviews with a representative sample of business coaches. The research revealed that the firms within the business coaching industry had three distinguishing characteristics: they were young and small, not exclusively focused on coaching, and had a poor appreciation of the competitive environment. The authors conclude that business coaching is emerging as a potentially valuable form of organisational intervention. However, it is yet to develop clear ideas about its product, best practice and industry identity.
Knowledge Sharing and Power in the Event Workforce

The aim is twofold: First, we draw on organizational behavior, strategic management, and events literature, to conceptualize the event workforce as highly functional and contract-based heterogeneous, the event organization as temporary and project-based structure with high fluctuation of paid employees and volunteers. Second, we contextualize these unique characteristics to understand knowledge sharing behavior of the event workforce. We analyze interview data from volunteers and paid employees at tourism events to make two theoretical contributions: 1). We advance theory in events literature, showing that event organizations are unique in terms of their processes and team composition. 2). We contribute with novel insights of how knowledge is used in heterogeneous event teams, explaining how knowledge serves as a source of power for both volunteers and paid event managers alike.
COST IMPLICATIONS OF PEACE ACCOUNTING ON ECONOMIC GROWTH IN NIGERIA

This paper examined the cost implications of peace accounting on economic growth in Nigeria. The specific objectives were (a) To examine the effect of cost of defence on the gross domestic product of Nigeria and (b) To examine the effect of cost of internal security on the gross domestic product of Nigeria. It utilized time series data from the Central Bank of Nigeria Statistical Bulletin for a period of 17 years (1999-2015).
Comparability of cash flow statements: Evidence from Baltic Countries

Research Question: Whether the adoption of IFRSs has led to the harmonization and comparability of Baltic listed companies’ cash flow statements? Motivation: Baker and Barbu (2007) have marked that the adoption of IFRSs in EU is the new phase of international harmonization. However, IFRSs still provide flexibility to financial statement preparers when applying the standards due to explicit options, discretion in interpretation and the need for estimates (Wehrfritz & Haller, 2014). Measuring the extent to which financial reports of companies are comparable is an important topic. Our research applies H-index and C-index for measuring harmonization of Baltic listed companies’ cash flow statements. Idea: We examine the problem of harmonization cash flow statements. Data: The sample contains all companies (in total 33) listed on Nasdaq Baltic market for years 2010–2017. Tools: To measure harmonization and comparability of financial reports H-index for each country was found. C-index was used for finding overall, within-country and between-country harmonization. Findings: While there is a longitudinal consistency in classification choice within each company, there is no consistency among the companies in interest received and paid. Dividend treatment is more consistent and harmonized. Users of financial reports should not expect comparability of cash flow statements of Estonian, Latvian and Lithuanian companies, despite the existence of a single stock exchange, cross-border cultural and economic similarities and de jure harmonization of accounting standards. Contribution: This paper contributes to IFRSs impact analysis, and specifically harmonization and comparability literature, by providing comparative results for Estonia, Latvia and Lithuania in financial statement preparers’ classification judgement.
Rethinking the opportunity/necessity dichotomy with a risk management- based approach

Summary Following Global Entrepreneurship Monitor (GEM), it became common to separate entrepreneurs by opportunity (those who create a company to exploit a perceived business opportunity) and entrepreneurs of necessity (those who are urged to start their own business in the absence of other career options). But a growing literature shows that the dichotomy opportunity / necessity is a misleading way of categorizing the groups of entrepreneurs and need to be refined. Using empirical data, we define different profiles of necessity and opportunity entrepreneurs. Moreover, we show that their capacities to perceive and manage risks can vary a lot according to theses profiles and identify some opportunities to adapt support during the gestation process.
Weibo vs Wall Street Journal: How are Social & Mass Media Different in the Stock Market?

While investors in financial markets have access to information from both mass media and social media, trading platforms that curate and provide this information have little to go by in terms of understanding their relative value. This research note compares social media with mass media in the stock market from the lenses of information diversity and value in predicting future stock returns. Using nearly a million stock-related news articles and 12.7 million stock-related social media messages from Sina’s Finance news platform and the popular Weibo platform in China for the year of 2014, we find that in the stock market the information coverage of social media is less diverse than that of mass media, a finding that gets exacerbated with increasing volume of media information. In the short-term (one to five days) we show that both types of content have predictive value but are relevant in different time horizons. Our empirical evidence suggests that social media and mass media serve stock market investors differently and have significant practical implications for the design of trading platforms and for future research.
The relationship between service quality, customer satisfaction and behavioural intentions

Purpose – The aim of this research was to investigate the relationship between service quality and customer satisfaction in one of the sectors of hospitality industry, which is hotel. It also sought to examine whether the customer satisfaction that has been achieved is able to stimulate some behavioural intentions to be realizable. Design – Four dimensions of service quality were identified as having the potentials to influence customer satisfaction: employee behaviour, room amenities, physical evidence and food quality. Methodology – The questionnaire was adopted and adapted from the past studies. The questionnaires were administered to customers in two hotels located in suburban areas. A total of 275 returned questionnaires were analysed by using multiple regression analysis to test for the impact of service quality on customer satisfaction. Approach – The results showed that food quality produced the greatest influence on customer satisfaction, followed by employee behaviour and room amenities. Originality – This study indicates that service quality is important because it can lead to increased customer satisfaction, and it can also stimulate positive behavioural intentions to be realizable. The results imply that hotel operators and decision makers in the hotel sector should seek to improve the attributes of service quality as they have the potentials to magnify contributions on customer satisfaction.