bluuebunny/crossref_metadata_2025 huggingface dataset:
“You are the Savior's Widow:” Religion/Sexuality and Bereavement in the Eighteenth-Century Moravian Church
Authors: Faull Katherine M.
Published: May 2022

Despite the fact that a widows' choir existed in almost every eighteenth-century Moravian congregation, frequently with its own choir house, there has to date been no examination of the Moravian widow in the eighteenth century. Tins essay examines how Zinzendorfs understanding of bridal mysticism in the 1740s was inflected to meet the spiritual needs of the recently bereaved woman. This essay also shows how, in the 1780s, the Principles of the Widows' Choir and its Instructions for Pastoral Care reflect that particular instantiation of the Ehereligion (bridal theology) and seek to provide the Moravian widow with both spiritual and physical support in her time of mourning and guide her to look to her eternal husband, Christ, for comfort.
In the Blue Cabinet: Moravians, Marriage, and Sex
Authors: Peucker Paul
Published: May 2022

Moravian ideas on sexuality have been studied in depth in recent years. Most of these studies, however, are written from a theological perspective and do not necessarily deal with questions as to how these ideas were implemented in Moravian communities, or how ordinary Moravians experienced the sexual practice propagated by their leaders. A careful reading of Moravian texts as well as of the writings of non-Moravians, combined with letters written by Moravians about their first sexual experiences, will help answer these questions. This article will give insight into what ordinary Moravians thought of the marital theology into which they were instructed and how they perceived the church's control over their sexual activities.
Zinzendorf's “Seventeen Points of Matrimony”: A Fundamental Document on the Moravian Understanding of Marriage and Sexuality
Authors: Vogt Peter
Published: May 2022

Tins article presents a bilingual annotated edition of an important, yet previously unknown source document related to the Moravian view of marriage. The text, written by Zinzendorf in 1740, outlines his understanding of marriage in seventeen points, covering both theological questions and practical issues such as the relationship between husband and wife, the role of bodily sensations, and the conception of children. While the document was never published by Zinzendorf himself the fact that several copies of it have been preserved both in Europe and America suggests its importance for the Moravian community. Possibly it was used as a guide for the instruction of married couples. The article also includes a pertinent passage on marriage from Zinzendorf's 1742 Manual of Doctrine, which takes up many similar themes and offers an interesting point of comparison between public and non-public modes of Moravian discourse on this sensitive topic. Both source texts reflect Zinzendorf's concern to articulate a sound theological rationale for the practice of marriage within the Moravian community. In addition, the “Seventeen Points of Matrimony” can be considered to mark the transition from the focus on marital holiness, which was characteristic for the practice of marriage in the early Herrnhut congregation, toward the development of Zinzendorf's radical theology of marriage during the 1740s, known as “Ehereligion.”
The Married Choir Instructions (1785)
Authors: Faull Katherine , Norfleet Jeannette
Published: May 2022

The “Instructions for the Married Choir Helpers” were written guidelines for the helpers of the married people choir on what today would be called pastoral counseling. Tliey were drawn up by Bishop Spangenberg on consultation with the other members of the Unity Elders' Conference between the two synods of 1775 and 1785. In most European and North American congregations manuscript copies of these “Instructions” exist, to be read only by the choir helpers. The healthy conduct of marriage, according to the principles and concepts of the church was clearly considered to be crucial to the health of the whole church. To a modern reader, the frankness and simplicity with which the practice of marital relations is described and valorized is refreshing.
Moravian Mission Education in the Nineteenth Century: Global Patterns and Local Manifestations at New Fairfield, Upper Canada
Authors: Jensz Felicity
Published: May 2022

The renewed Moravian Church has placed great emphasis upon education, both for members of European background and members of the global Moravian mission. However, the research that has been undertaken on Moravian education has tended to focus upon eighteenth-century education at the expense of the nineteenth century, and European education at the expense of that in the mission field. This paper provides an overview of nineteenth-century missionary education and charts some similarities and differences both within the mission field and between these fields and European situations. It then examines the re-establishment of the New Fairfield mission school in Canada under the guidance of Adolf Hartmann in light of general patterns of Moravian schooling. Schooling on the New Fairfield reserve was a source of tension between missionaries, mission inhabitants, governmental agents, and other religious denominations. The Lenape amongst whom the Moravians worked were not passive recipients of missionary education, rather they took an active role in providing an alternative to the Moravian mission school, much to the chagrin of the missionaries involved. The re-establishment of a mission school was therefore a difficult task. This paper concludes that although education was a universally important aspect of the Moravian Church, the provision of education was not a simple process, rather it was contingent upon numerous factors that missionaries in the field were not always able to control.
An Imagined Mohican-Moravian “Lebenslauf”: Joshua Sr., d. 1775
Authors: Wheeler Rachel
Published: May 2022

This text is a work of historical pseudo-autobiography of a Mohican man baptized Joshua, who lived 1720-1775. It is written in the form of a Lebenslauf, the Moravian form of spiritual autobiography, as an experimental attempt to humanize Indian experiences of colonialism. It is based on research in the Moravian mission records, which contain extensive reports about Joshua, though nothing in his own hand. This Lebenslauf is intended to provide a suggestive rather than definitive account of one Native American's experience of Christianity in the eighteenth century.
Jan Hus at Calvary: The Text of an Early Fifteenth-Century “Passio"
Authors: Fudge Thomas A.
Published: May 2022

The death of Jan Hus and the integration of his memory into the liturgical practices of reformed religion in Bohemia are among the most important events in early Hussite history. The text of a significant early passion narrative is published here for the first time in English translation. Questions of authorship and dating are discussed and a commentary situates the text in the immediate context of Hussite history, as well as the later Middle Ages and the tradition of Christian martyrology. Of seminal importance are specific parallels developed between Hus and Christ, the identification of the execution venue in the city of Constance with Calvary and the bold conclusion that Hus is the ultimate Christian martyr. This edition of the passio text and the accompanying commentary makes more widely accessible an important source illuminating our understanding of Jan Hus and Hussite religious practice.
The environmental situation in the regions where russian nonferrous metallurgy corporations are based
Authors: Palkina D. S.
Published: May 2022

Metallurgical enterprises and other business entities whose activities have a direct or indirect impact on the components of the environment must comply with legal requirements in the field of environmental protection. Every year these requirements become more and more stringent, this is primarily due to the losses that the environment has already suffered and that will take a long time to recover.

Therefore, many companies, both metallurgical and other spheres of activity, are interested in reducing the amount of pollutants emitted. Improving the quality and level of equipment used leads not only to an increase in production, but also to a reduction in the harm to the environment. The aim of the study is to quantitatively examine the negative impact of production on the environment. The conclusions made will help to see the trends of enterprises in the field of environmental protection.
Implementation of a propulsive approach to the management of interregional integration processes
Authors: Skibin S. A.
Published: May 2022

The determining factor for the successful development of regional socio-economic systems within the framework of their integration is the use of unique features of various profiles that some regions

have, striving for integration interaction, but others lack. In this context, one of the most important directions of managing the processes of interregional integration is the use of a propulsive approach focused on the formation of the so-called the poles of interregional interaction within the framework of those industries that become catalysts for impulse processes that stimulate the acceleration of the progressive development of all regions involved in integration processes.
Comprehensive analysis of management and development of the territory of the settlement
Authors: Ovchinnikova N. G. , Guryeva A. N.
Published: May 2022

At present, the effective functioning of a settlement directly depends on an established management

mechanism, as well as on taking into account the level of development of the territory, which reflects its potential and allows identifying the main problems of using existing resources. As a result of a

comprehensive analysis of the management and development of the territory of the settlement, it is

possible to determine the main strategic directions in the socio-economic sphere of the territorial organization, as well as to improve the quality of life of the population, which determines the relevance of this article. The main signs of the development of the territory are stability and balance. The first sign determines the long-term preservation of the conditions of reproduction of potential, and the second establishes compliance with the proportions of the main components of its potential. Settlements are located at different levels of development of the territory, which is conditioned by historical, natural-climatic, economic-geographical conditions.
Problems of geoecological economics in the context of the energy transition
Authors: Nalbandyan M. A.
Published: May 2022

The article is devoted to the problems of geoecology and geoecological economics in the perspective of transition to new energy conditions for the development of the economy. The conditions for integrating various types of capital are analyzed, as well as issues of sustainable development in the context of the energy transition. The issues of balancing the forms of natural capital should be considered both at the global and local levels. The ratio of the use of natural capital resources should be determined by the volume of resources, natural and climatic conditions, the strategy of economic, ecological and environmental policy of a particular country. Aspects, approaches and mechanisms of

balancing between the economy and ecology in the new conditions of restructuring energy resources, taking into account climate change, are discussed.
Economic stimulation of rational use of land in protected areas
Authors: Nedikova E. V. , Yurikova Yu. Yu. , Nedikov K. D.
Published: May 2022

An analysis of the use of agricultural land has now shown that a large amount of land is being transferred for non-agricultural needs, including for the construction and operation of engineering communications. Thus, restrictions on the use of land are established in security zones along high-voltage

power lines, communication lines, protective zones of trunk pipelines, sanitary protection and other

zones along highways, in territories adjacent to industrial enterprises, in coastal strips and water protection zones of rivers that are located on the lands of rural producers. The article presents classifications of protected zones. The damage resulting from the placement of high-voltage power lines is shown. In order to improve the condition of the land, it is necessary to introduce an economic incentive mechanism, as a result of which it is necessary to fully compensate landowners for losses and

losses.
Genesis and development of approaches to the definition of the essence of ecosystem services and their valuation
Authors: Polyakov V. V.
Published: May 2022

The approaches existing in the scientific environment to the analysis of the content of such an im-portant concept in the framework of the modern concept of ecological and economic interactions as ecosystem services are considered. The reasons for the lack of its unambiguous interpretation are named. The methods currently used to assess the value of ecosystem services are also analyzed.
Socio-Demographic Characteristics, Clinical Presentation and Diagnosis of Orbital Mass by CT Scan among Pediatric Patients attended at A Tertiary Care Hospital in Bangladesh
Authors: Rahman Meher Angez , Siraj Azimuddin Azim , Hasan Mizanul , Fahid Khaled A. H. , Jahan Tarana , Yusuf Md. Abdullah
Published: May 2022

Background: A multi-modality imaging approach plays a vital role for diagnosis however have a nonspecific appearance and need pathological confirmation to arrive at a specific diagnosis.

Objective: Evaluation of the demographic profile and Clinical Presentation in orbital mass lesion among paediatric group would provide a general guideline to diagnose the nature of orbital mass lesion along with each histological variety.

Methodology: This cross sectional study was conducted in the Department of Radiology and Imaging of Bangabandhu Sheikh Mujib Medical University (BSMMU), Dhaka, Bangladesh during the period of January 2012 to December 2013 for duration of two year. The all patient below 18 years of age presented with suspected orbital mass and performed CT scan of orbit for diagnosis of the disease and also done histopathology after operation.

Result: A total number of seventy cases were selected among them majority 25(35.7%) patients belonged to age ≤5 years and distribution of male to female ratio was 1.3:1.Clinical presentation of the patients showed that majority 52(74.1%) had decrease vision of eye and 24(34.3%) had proptosis. In this study a total of 42 benign cases was identified by histopathology among them 21.4% patients had dermoid and identified 28 malignant cases, among them 12.9% had retinoblastoma.

Conclusion: Evaluation of CT scan findings in orbital mass lesion among paediatric group would provide a general guideline to diagnose the nature of mass lesion.
Challenges Facing Small-scale Cashew Nut Processors in Ruangwa district, Tanzania: An Implication for Policy Change
Authors: Mgonja Nemganga Salimu , Shausi Gosbert Lukenku
Published: May 2022

This study was carried out to assess the challenges faced by small-scale cashew nut processors in Ruangwa District, Tanzania. The study employed a correlational research design using a survey on a sample of 180 small-scale cashew nut processors. Data were collected through questionnaire administration, focus group discussions, key informant interviews and documentary reviews. Quantitative and qualitative data were analyzed by using descriptive statistics and content analysis respectively. The study revealed the following challenges that face small-scale cashew nut processors: use of inefficient local processing tools, less availability of appropriate equipment and machine for processing, lack of money to acquire new technology, and lack of investment and working capital. Other challenges were the availability of raw materials, lack of market information on kernel, lack of reliable training facilities, and lack of government initiative support on cashew nut processing. The study recommends improvement and facilitation of modern processing equipment, training processors on improved processing techniques and improvement of domestic and international cashew nut markets.
Land-use changes by Old Colonies Mennonites in Mexico with Sentinel 2 and Trends Earth
Authors: Carroll Janer Ivan , Jimenez Fernando
Published: May 2022

The purpose of this article is to demonstrate land-use changes from forest to agriculture in Ejido Salamanca in the southern state of Quintana Roo in Mexico. This transformation from forest to agriculture was caused by Mennonites -an ethnic group originally from Chortitza today southern Ukraine-, that arrived in Mexico in 1922 from Canada. This land-use demonstration is based on satellite images Sentinel 2 of the Copernicus Program and a plugin called Trends Earth.  As a result, we have shown a land-use change from forest to crops could have a stable result and organic carbon soil loss. Even though, these negative changes, have gained great productivity results (ha/ton production) in corn, soy, red bean, and sorghum and contribute to agriculture productivity in Quintana Roo and the zero-hunger goal.
Xenobiotic Organic Compounds in a Landfill Leachate
Authors: Al Raisi Sumaiya A.
Published: May 2022

Landfilling is a predominant method of waste disposal in most of the countries. Amongst the disadvantages of landfills use is the generation of gas and leachate which can possibly lead to the contamination of groundwater. Thus, examining of hazardous constituents of leachate such as xenobiotic organic compounds (XOCs) is essential to contain any unwanted impacts on the environment. In this study, leachate samples were collected from Al Amirat un engineered landfill in Muscat in order to examine the presence of XOCs. The results have showed the presence of some kinds of polychlorinated biphenyls (PCBs), pesticides, BTEX (benzene, toluene, ethyl benzene, xylene) and phthalates in low quantities. The concentrations of XOCs were only a small fraction of the total carbon content of leachate, but environmentally relevant leachate pollution levels were estimated to persist for decades to centuries. Thus, leachate should be collected regularly by means of newly constructed boreholes to avoid any risk to the environment. Such old un engineered landfills need to be well capped and rehabilitated to minimize their impacts on the environment.
Investigating Some Imputation Methods of Multivariate Imputation Chained Equations
Authors: Nwakuya M. T. , Biu E. O.
Published: May 2022

This paper investigates three MICE methods: Predictive Mean Matching (PMM), Quantile Regression-based Multiple Imputation (QR-basedMI) and Simple Random Sampling Imputation (SRSI) at imputation numbers 5, 15, 20 and 30 with 5% and 20% missing values, to ascertain the one that produces imputed values that best matches the observed values and compare the model fit based on the AIC and MSE. The results show that; QR-basedMI produced more imputed values that didn’t match the observed, SRSI produced imputed values that match the observed values better as the number of imputations increases while PMM produced imputed values that matched the observed at all number of imputations and missingness considered. The model fit results for 5% missingness showed that QR-basedMI produced the best results in terms of MSE except for M=15, while AIC results showed that PMM produced best result for M= 5, QR-basedMI produced best results for M=15 and for M=20 and 30 SRSI produced the best results. The model fit results for 20% missingness shows that PMM produced the best results at all the number of imputations considered for both AIC and MSE except the AIC at M=15 where SRSI was seen to produce the best results. It is concluded that in comparison, the PMM is most suited when missingness is 20% but for 5% missingness the model fit is best with QR-basedMI.
Exploration of the Internal Energy Effect on 3D-Casson Fluid Embedded by Porous Media over A Rotating Sheet
Authors: Prathiba Alfunsa , Lakshimi A. Venkata
Published: May 2022

Viscous dissipation acts as an energy source and alters the temperature distribution, and extremely shear flows impact the fluid flow structure. Thus, the current study analyses the three-dimensional rotating Casson fluid flow across a linear extending sheet in the existence of internal energy and porous medium. The controlling equations for velocity, concentration, and energy of the steady flow are provided and simplified using the similarity transformations. The three-staged collocation technique, namely Lobatto III A was implemented in conjunction with MATLAB to solve the resulting equations. The physical characteristics of the relevant quantities were explained with the support of graphs. It was noticed that the velocity component decreased with the rise in the porosity parameter. For the improved values of the Eckert number, the temperature component increased. The influence of Eckert number, Casson parameter etc. on the Skin friction, the Nusselt number and the Sherwood number were assessed.
The Source of the Gravitational Constant for the Dirac Cores in the Planck Vacuum Theory
Authors: Daywitt William C.
Published: May 2022

The gravitational constant for the Planck particle (PP), the proton, and electron cores are examined in this paper.Results show there are three different, but numerically equal, expressions for that constant in the Planck vacuum (PV) theory and another separate theory that produce the correct numerical value for the constant. This agreement between the two different theories highly recommends both theories.
The impact of COVID-19 on the insurance industry
Authors:   Bar-Ilan University, Israel, Machnes Yaffa , Shachmurove Yochanan ,   City University of New York, USA
Published: May 2022

This study analyses the impact of COVID-19 pandemics on the insurance industry. While COVID-19 increased morbidity and mortality other factors resulting from the pandemic benefit the industry. Overall, the response of the insurance industry to COVID-19 reflects other sectors in the market like transportation and trade. However, a structural downturn in the insurance industry like the one observed in 2016 was not found during the year 2020. We found that the insurance industry did not absorb extra losses during the year 2020 and did not suffer from the pandemics more than the economy as a whole. This article explores the past two decades and compares the structural break of the insurance industry in 2016 with that of 2020 due to the COVID-19 pandemic. In addition, during the year 2020, the returns to investors in the insurance industry were very similar to returns in the general market as measured by S&P500.
Exploring the impact of tax policies on small and medium scale enterprises’ (SMEs) performance in Nigerian Economy
Authors:   Social Transformation Research Entity, North-West University, Mafikeng Campus, South Africa, Adanlawo Eyitayo Francis , Vezi-Magigaba Makhosazana ,   Department of Business Management, University of Zululand, South Africa
Published: May 2022

Small and Medium Enterprises (SMEs) are very significant to the economic growth of many societies and countries at large. Contrastingly, SMEs have been contributing little to Nigeria Gross Domestic Products (GDP). This study aimed at exploring the effects of tax policies on the performance of SMEs. The Unicist Theory of business growth was used to underpin the study, the theory analysed the implications that multiple tax could have on the growth of SMEs in Nigeria. Survey method with close ended structured questionnaire was administered to 110 SMEs owners in three local government areas in Lagos State. Collected data were analyzed with descriptive statistics while formulated hypothesis was tested with Chi square method. Findings revealed that various Governmental policies on taxes significantly affect the performance of SMEs in Lagos State. The paper implicates a possible diversity for tax policies that will favour SMEs operator to make meaningful contributions to the economy. The study therefore recommends among other things that Government should design and implement the most effective ways of administering various tax policies that can enhance the growth of SMEs, while tax collection should be well defined to avoid multiple taxations by the three tiers of government. The study also recommends that taxes should be levied according to the growth of the business; sales, size and profit; with consideration to enterprises’ ability to pay taxes regularly.
Modeling of the economic-political systems
Authors:   Faculty of Economics and Business, Tbilisi State University, Tbilisi, Georgia, Arsenashvili A.I.
Published: May 2022

This article presents the general economic system, the main purpose of which is to meet all the basic needs of society. Important features of the economic system are described. The classification of the economic system according to the ability to meet the main goal is given. It also takes into account the fact that the essence of the economic system depends on the political system in society, which is constant at certain intervals of time, but can change at any time unknown in advance. Indicators of efficiency and effectiveness of the economic system are introduced, which give us information about the state of the economic system at a given time interval and at a given point in time, respectively. Based on the performed analysis, three types of tasks for optimal management of the economic system are posed. One simple optimal control example is presented for illustration.
Impact of macroeconomic and idiosyncratic uncertainty on firms' financing decisions: Evidence from SADC countries
Authors:   Department of Finance and Accounting, Faculty of Law and Management, University of Mauritius, Reduit, Mauritius, Amelot Lydie Myriam Marcelle , Agathee Ushad Subadar ,   Department of Finance and Accounting, Faculty of Law and Management, University of Mauritius, Reduit, Mauritius, Seetanah Boopendrah ,   Department of Finance and Accounting, Faculty of Law and Management, University of Mauritius, Reduit, Mauritius
Published: May 2022

Purpose of Study: The purpose of this study is to investigate the impact of idiosyncratic and macroeconomic risks on financing decision on SADC countries. Methodology: Employing data from the African Financials database, the analysis is conducted over a ten-year period spanning from 2008 - 2019 for 309 companies. Unit Root Fisher Chi- Square Test and Granger Causality test were employed to test for unidirectional and bidirectional relationships cross-sectionally. Pooled Regression Analysis- (Fixed and Random effect) was employed as main topology for panel regression analysis. Findings: The study confirmed that companies become risk averse when there is an increase in idiosyncratic and macroeconomic risk and therefore take less leverage whichever type of financing decision is opted. In other words, when there are high idiosyncratic risks, debt to equity ratio is low. Banking and financial institutions charge a higher risk premium for companies having a high-risk profile. Due to this, the cost of debt financing augments. Therefore, companies employ internal financing and reduce debts due to high bankruptcy risk and costs. This finding is in line with the pecking order theory (Myers and Majluf, 1984). Conversely, a significant positive linkage is reported in Namibia and South Africa. This estimate posits that these companies use more debts during periods of high idiosyncratic risk which corresponds to the trade- off theory. Originality: The study is among one of the pioneering works underpinning the idiosyncratic risk and macroeconomic risk on capital structure and relying on a large number of companies across the SADC region. In this respect, it adds contribution to the existing literature on risks and capital structure to the socio-economic goals of the SADC region.
Building career skills through virtual exchange
Authors:   School of Business, Queens College, City University of New York, USA, Withanachchi Schiro , Darmon Dominique ,   Faculty of Management & Organisation, The Hague University of Applied Sciences, Netherlands, Sreesing Poonyawat ,   Martin de Tours School of Management and Economics, Assumption University, Thailand
Published: May 2022

As globalization expands and interactions between people increase around the world, organizations need individuals with skills that are not only acquired from traditional curricula. Furthermore, the World Economic Forum has noted that, by 2025, 97 million new jobs will be created with the need for soft skills such as leadership, intercultural fluency, and teamwork. Therefore, higher education institutions may need to develop high-impact pedagogies with internationalized curriculums that bring results beyond classrooms and articulate the link between internationalization and employability. Business educators identified these career success skills through a virtual exchange project known as Collaborative Online International Learning (COIL) in two pairs of courses, Thailand-USA and the Netherlands-USA. Students from Queens College, City University of New York in the U.S. (n=54), Assumption University in Thailand (n=22), and The Hague University of Applied Sciences in the Netherlands (n=19) engaged in a shared assignment across borders through COIL. Using discussions, questionnaires with a five-point Likert scale, and regression analysis, authors discovered that, by using virtual exchange in higher education instruction with an innovative COIL project that included intercultural communication, students build competencies that employers seek. Students specifically enhanced their ability to speak publicly (oral communications), to interact respectfully with all people (intercultural fluency), and to identify their strengths relevant to career goals (career management). The objective of this study is to encourage university leadership to promote and prioritize COIL in order to increase content knowledge and employability.
The impact of mobile phone channels on brand awareness and brand choice
Authors:   Dubai Business School, University of Dubai, Dubai, United Arab Emirates, Al-Mehrzi Manal , Hussain Rahim ,   Dubai Business School, University of Dubai, Dubai, United Arab Emirates
Published: May 2022

Due to the continuous technological advancement, mobile phones have become one of the most used tools among users around the world. Mobile phones now are more attractive and used by individuals than ever before (Green, 2003). Mobile marketing is a multi-way communication that enables the business to directly promote and engage with the customer (Nysveen, 2005). The focus of this paper is to examine the impact of mobile phone channels on brand awareness and brand choice. A conceptual model has been developed with 15 hypotheses. The channel members considered in this research are SMS marketing, email marketing, content marketing, in-app-marketing, games-based marketing, video marketing and social media marketing. A quantitative research method will be employed. Data will be collected from 250 to 300 targeted participants. It’s expected that mobile marketing channels have an impact the brand awareness and brand choice.
An analysis of residential land prices and fundamentals in Mauritius
Authors:   Department of Finance & Accounting University of Mauritius, Mauritius, Narvada Gopy-Ramdhany
Published: May 2022

This study dwells on an analysis of how fundamental factors affect residential land prices in Mauritius. A further aim is to depict if the fundamentals have the same effect on land prices at the national level, as well as the regional level. Regional differentiation in terms of urban and rural residential land prices is made, to explain how these regional differences are due to the influence of fundamental factors on land prices. A fixed-effect panel regression technique over the period 2000 – 2019 is used for the case of the Mauritian residential land market. It is found that the variable income is significant at the national level and in all regions, with a more significant influence on land prices in rural regions. Another variable found to be important in explaining land prices at the national level is population. In the urban region, the population was positively significant in explaining land prices unlike in rural regions. The interest rate was also negatively significant in explaining land prices in both urban and rural regions. Whilst supply-side factors were observed to be insignificant in explaining land prices. Thorough knowledge of the factors explaining regional land price differences is deemed important for policymakers.
Assessing the impact of financial inclusion on economic growth: A comparative analysis between lower middle-income countries and upper middle-income countries
Authors:   University of Mauritius, Mauritius, K Narain  K , R Bhattu-Babajee ,   University of Mauritius, Mauritius, N Gopy-Ramdhany ,   University of Mauritius, Mauritius, B Seetanah ,   University of Mauritius, Mauritius
Published: May 2022

Despite tremendous financial development, it has been increasingly acknowledged that financial systems are far from inclusive. With greater dynamism in the financial sector now, a critical evaluation around financial inclusion surfaces. The principal intention of this paper is to assess the impact of Financial Inclusion on Economic Growth in the Middle-Income countries. The evaluation concentrates on a comparative analysis between the Lower-Middle Income Countries and Upper Middle-Income Countries. The system Generalised Methods of Moments (GMM) model was adopted for a sample of 15 Lower-Middle Income Countries (LMICs) and 15 Upper Middle-Income Countries (UMICs) over the time period 2008 to 2019. Financial Inclusion was assessed by 3 dimensions, namely account ownership, demographic outreach and outstanding loans. The results showed that in the UMICs, all dimensions of financial inclusion had a positive relationship with economic growth. On the other hand, while the first two dimensions establish a positive link with economic growth in the LMICs, outstanding loans had a negative and significant effect. As for Financial Stability, the bank Z-score left a positive and significant footprint on economic growth in the MICs, with the significance being more prominent in the UMICs. Non-performing loans as an indicator for financial instability had a strong and adverse impact on growth in the MICs. Also, the paper further extends the analysis to the effect of financial inclusion on financial stability owing to the existence of a potential trade-off. While, account ownership and demographic outreach improved financial stability, outstanding loans, nevertheless, exhibit a negative and significant impact on financial stability in the MICs.
Towards an Environmental Sustainability Management Accounting Template
Authors:   UCL School of Management, UK, Parkinson Alan , Chew Lynsie ,   UCL School of Management, UK
Published: May 2022

In the 1980s, a recognition of the growing significance of environmental sustainability saw a momentum of pressure to go beyond financial reporting to include non-financial reports, with a focus on corporate governance and sustainability matters (Larrinaga and Bebbington, 2021). That momentum stemmed from general references to sustainable development by the International Union for Conservation of Nature (1980), through to defined references in the Brundtland Report (World Commission on Environment and Development, 1987), initiatives from the International Federation of Accountants (IFAC 2005). Further work by the GRI - Global Reporting Initiative (1999, 2016), and successive COP summits led to the establishment of the International Sustainability Standards Board (November 2021) by the International Financial Reporting Standards (IFRS) Foundation, linked to the International Accounting Standards Board. Currently, on a voluntary basis, many companies disclose sustainability initiatives and results, often based on the framework and methodology issued by the GRI. In some localities, aspects are now compulsory (e.g., France, Sweden, Brazil, South Africa, UK). The reporting scope itself has evolved from, initially, the three pillars of people, planet, profit, wider scopes. The three evolved into four: human, social, economic and environmental, and then into five: people, planet, prosperity, peace and partnerships. The challenge to organisations is to identify what needs to be measured and how, and to be reported upon. This working paper explores how an organisation’s internal management accounting function can provide a template for that, and to good effect. As a base it draws upon the UNDSD (United Nations Division for Sustainable Development, 2001) recommendations that environmental management accounting should focus on identification, collection, analysis and use of two types of information for internal decision making: physical information on the use, flows and destinies of energy, water and materials (including wastes), and monetary information on environment-related costs, earnings and savings. It builds on that base by identifying an examining what organisations are currently reporting upon, and evaluating the strengths an weakness of such reports.
Business Transformation Project’s Holistic Agile Management (BTPHAM)
Authors:   Institute of Business and Information Systems Transformation Management, France, Trad Antoine , Kalpic Damir ,   University of Zagreb Faculty of Electrical Engineering and Computing, Croatia
Published: May 2022

This article proposes a Business Transformation Project (BTP), Holistic Agile Management (HAM), to support intensive agile transformations. A BTP assisted by HAM (BTPHAM) uses critical success factors and areas, natural programming language environment and a dynamic decision-making system to improve the enterprise’s Time To Market (TTM). BTPHAM supports all phases of a transformation project, and its concept is mainly based on existing standards, methodologies, and conventional practices. Complex markets and high levels of competition forces enterprises to integrate agile product and services management, in all its value chains. A HAM approach forces the used transformation framework and the related set of existing frameworks, to synchronize all types of transformation activities, like the deployment of software components. Such a synchronization process may generate many problems, which are difficult to trace, and which can damage the cyclic development process. This framework’s originality is that it can be used in any stage of the transformation project and for any type of problem, and to synchronize BTPHAM’s coordination. The main limitations are the enterprise’s capacity to restructure and unbundle its legacy environments; and to integrate the BTPHAM in all its environments and implementation processes; which need the optimal BTP manager.
User perceptions of fake news sharing behavior on social media through social networking sites
Authors:   Faculty of Economics and Business Administration Babeş-Bolyai University, Cluj-Napoca, Romania, Department of Business Information Systems, Mican Daniel , Sterie Luigia-Gabriela ,   Faculty of Economics and Business Administration Babeş-Bolyai University, Cluj-Napoca, Romania, Department of Marketing, Sitar-Taut Dan-Andrei Sitar-Taut ,   Faculty of Economics and Business Administration Babeş-Bolyai University, Cluj-Napoca, Romania, Department of Business Information Systems
Published: May 2022

In the age of information technology, online social networks are part of our daily lives and are the main source of obtaining and transmitting information, which can be a blessing or a curse. Although social networks facilitate access to news and information, one issue remains of serious significance, namely the phenomenon of fake news. The short time of spreading fake news in the online social environment is the main cause for concern, and users' attitudes towards fake news can facilitate or reduce its spread. Therefore, the main objective of the current study is to perform an overall analysis of users' perceptions on the behavior and attitudes toward distributing fake news through social networks. To ensure a comprehensive interpretation of the research topic, we analyzed both the reasons behind the behavior of distributing fake news and the active or passive actions that users apply in relation to them. As verifying the authenticity of the source is an essential component of the preventive behavior of fake information distribution, an analysis of the action was performed to verify the credibility of the sources among users. Therefore, the detailed and joint analysis of the above variables gives a note of originality to this study. In addition, the results of the study have significant practical implications for social platforms and are intended to provide a better understanding of how online social network users perceive fake information and interact with it. More specifically, they can be used in the development of predictive models that have the role of automating the identification of fake news in the context of machine learning algorithms and big data.
Adaptation of dynamic capabilities: A case of small-scale bakeries in a South African Metropolitan City
Authors:   University of Johannesburg, South Africa, Department of Quality and Operations Management1, Ntontela Siyolise , Mkwanazi Sizwe ,   University of Johannesburg, South Africa, Department of Business Management
Published: May 2022

The paper explores how small-scale bakeries in the South African Metropolitan City adapt and view automation as part of dynamic capabilities. Dynamic capabilities are a set of specific and identifiable processes such as product development, strategic decision making. They are detailed, critical, stable processes with foreseeable outcomes. This paper argues that automation is part of dynamic capabilities and can enhance operational and financial performance in a small-scale bakery context. As such the paper contributes to operations management literature concerned about efficiency and innovations in small business operations. The study employs a quantitative approach to data collection using a survey questionnaire. The population of the study is 400 bakery managers. A total sample of 120 completed survey questionnaires was achieved. Key findings show a strong correlation between equipment and food safety and show a significant relationship between automation and dynamic capabilities in small-scale bakeries. The study’s findings show that automation is a dynamic capability. It enhances efficiency in production and profitability. This study concludes that there is significant correlation between automation and dynamic capabilities. The correlation explicates the need to integrate automation and other dynamic capabilities for improved operational and financial performance in small business operations.
Digital Transformation Strategy: A Systematic Literature Review
Authors:   Faculty of Information Management, Universiti Teknologi MARA Cawangan Johor, Kampus Segamat, 85000 Segamat, Johor, Jamaludin Siti Noorsiah , Hasan Basari Abd Samad ,   Faculty of Computer Science and Information Technology, UTHM 86400 Parit Raja, Johor
Published: May 2022

Digital transformation strategy has been an issue highlighted by many researchers and has become a topic of importance to be discussed. The purpose of this paper is to present the results of a review of 20 selected studies which include 14 different frameworks and models of different digital transformation strategies. The main focus of the study is on the frameworks and models in measuring digital transformation strategies. The findings indicate the measurements applied in digital transformation strategies vary between industries and organizations. The findings reveal that most existing frameworks and models provide incomplete illustrations of digital transformation strategies that very little research discussed on frameworks or models to measure digital transformation strategies. Thus, it is evident that research about digital transformation strategies needs more attention by researchers to explore in the future.
Project Finance Criteria and Governance of Public-Private Partnership Hydropower Project in Nepal
Authors:   Centre for Postgraduate Studies and Research, Infrastructure University Kuala Lumpur, Nepal Achyut , Maelah Ruhanita ,   Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Khanal Vishnu
Published: May 2022

Project finance arrangement has obvious need for contract management during its life cycle. Contract management for private sector hydropower projects generally include Generation License, Project Development Agreement, Power Purchase Agreement, Financing Agreement, Construction Contract Agreement, and Operation Contract Agreement. Markets, hierarchies and hybrids are the forms of governance structure under the Transaction Cost Theory, while debt and equity often regarded as a basis for determining governance structure. Fundamental criteria for project finance arrangement include establishing a special purpose vehicle to undertake a project, using debt and equity in capital structure, debt capital obtained based on projected cash flow without collateral except if the project created assets given to the lender against the security of loan by the sponsors. This paper analysed project finance criteria as the determinants of governance structure in hydropower projects. In Nepal, private sector developed hydropower projects and supply generated energy to the only off-taker under Public-Private Partnership (PPP) and Project Finance (PF) arrangement. The chi-square test was utilised to assess the association of fundamental criteria of PF with the governance structure of hydropower projects. The results indicate strong association between PF criteria with the governance structure of sample hydropower projects in Nepal.
The effect of supervisor’s job crafting on employee’s creative behavior
Authors: Chung HyunSun , Ahn JongDae
Published: May 2022

The purpose of this study was to investigate the influence of perceived supervisor’s job crafting on employee’s creative behavior and the mediating role of employee’s job crafting. In addition, this study examined the moderating role of identification with supervisor in the relationship between supervisor’s job crafting and employee’s job crafting which is called “behavioral contagion” in this study. The results from 317 participants provided evidence that (1) perceived supervisor’s job crafting was positively related to employee’s job crafting, (2) employee’s job crafting was positively related to employee’s creative behavior, (3) employee’s job crafting mediated the relationship between supervisor’s job crafting and employee’s creative behavior, (4) identification with supervisor moderated the relationship between perceived supervisor’s job crafting and employee’s job crafting which is called behavior contagion in this study, (5) identification with supervisor also moderated the indirect effect of perceived supervisor’s job crafting on creative behavior. Based on the results, general discussion such as implications of these findings, limitations, and future research were discussed in the last section.