bluuebunny/crossref_metadata_2025_split huggingface dataset:
Public Governance Quality and Tax Compliance Behavior in Nigeria: The Moderating Role of Financial Condition and Risk Preference
Authors: Alabede James O. , Bt. Zainol Ariffin Zaimah , Idris Kamil Md 
Published: January 2017

To have better understanding of compliance behavior of individual taxpayers in developing countries especially Nigeria, this study is undertaken primarily to test relationship between taxpayers’ perception<br />about public governance quality and their compliance behavior as well as to<br />determine whether the relationship is moderated by financial condition and risk preference individually and jointly. This study involved a survey of individual taxpayers’ opinion, perception and behavior about public governance quality as well as tax compliance. The major finding of<br />this study is that public governance quality has significant positive relationship with tax compliance behavior. The study also indicates that risk preference has strong negative moderating effect on the relationship between public governance quality and tax compliance behavior. Administration of income tax in Nigeria is characterized by low compliance level and therefore, there is no doubt that improvement in public governance quality would contribute significantly in reawakening the culture of tax compliance among individual taxpayers in Nigeria. Empirically, nothing much is known in tax compliance literature about the influence of<br />public governance quality on tax compliance behavior of individual taxpayers as well as the moderating effect of financial condition and risk preference on tax compliance and its determinants. This study extended tax compliance model to incorporate public governance quality and moderating effects of financial condition and risk preference.<br /><br />
Facilitating Corporate Entrepreneurship in Public Sector Higher Education Institutions: A Conceptual Model
Authors: Malik Javed Nayyar , Mahmood Rosli Bin 
Published: January 2017

This paper develops a conceptual model of public sector corporate entrepreneurship for the state government higher education institutions. The proposed model is intended to depict the main antecedents that relate to corporate entrepreneurship within the public sector higher education institution and the impact of corporate entrepreneurship on public sector HEI’s performance, as well as factors influencing its continuous performance.
A proposed scholarly framework for measuring business responsibility to climate change in South Africa
Authors: Nhamo Godwell , Swart René 
Published: January 2017

Businesses are engaging with climate change at various levels. Many have started integrating climate change into their strategies with a view to addressing risks associated with global warming and climate change. With this in mind, this article focuses on how a scholarly framework could be used to inform the measurement of business response to climate change<br />in South Africa. Business response to climate change in South Africa has been evaluated mainly using voluntary benchmarks such as the Johannesburg Stock Exchange Socially Responsible Index (JSE SRI) and the Carbon Disclosure Project (CDP). It is argued in this article that such <br />benchmarks set the bare minimum requirements on climate change criteria. To assess business thinking around the subject under discussion, a<br />proposed scholarly framework was circulated to key climate change experts<br />within corporate South Africa and comments invited. The preliminary responses have shown that corporate South Africa is highly sensitive to detailed and scholarly reporting on business response to climate issues as part of corporate social responsibility. In addition, bodies responsible for the reporting frameworks expressed concern over the proliferation of reporting requirements in South Africa and globally. The same views were also expressed by some key respondents from industry.
Whether Audit Committee Financial Expertise Is the Only Relevant Expertise: A Review of Audit Committee Expertise and Timeliness of Financial Reporting
Authors: Baatwah Saeed Rabea , Salleh Zalailah , Ahmad Norsiah 
Published: January 2017

This study reviews the literature on audit committee expertise and financial reporting timeliness. Financial reporting timeliness and audit committee expertise are two areas of research gaining the attention of a large number of stakeholders because they contribute to the reliability and the relevancy of financial reporting. Indeed, the focus of this review is primarily on the recent developments in the pertinent literature in order to show the limitations of such research and encourage future research to overcome these limitations. By also looking at the development of the audit committee expertise literature, this study concludes that (1) like most audit committee literature, financial reporting timeliness literature continues to assume the absence of the contribution of expertise other than financial expertise, and ignore the role of audit committee chair; (2) most of this literature fails to find a significant effect because it ignores the interaction among corporate governance mechanisms. Accordingly, this study posits that ignoring the issues raised in such research by future research would lead to major mistakes in reforms relating to how the quality of financial reporting can be enhanced.
The Impact of Work Ethics on Performance Using Job Satisfaction and Affective Commitment as Mediating Variables: Evidences from Lecturers in Central Java
Authors: Wahyudi Amin , Haryono Tulus , Riyani Asri Laksmi , Harsono Mugi 
Published: January 2017

The objective of this study is to examine the impact of work ethics on performance using job satisfaction and affective commitment as mediating variables. The variables used include the dimensions of multidimensional work ethic profile (independent variable), job satisfaction and affective commitment (mediating variables), and performance (dependent variable). The survey research design was applied to meet the objective of this study, with 400 questionnaires had been sent to the lecturers in Central Java. The Structural Equation Model (SEM) was adopted to test some hypotheses developed in this study. The findings, based on the response rate of 76% (304 of the 400) of the questionnaires successfully collected and ready for analysis, are that not all dimensions of multidimensional work ethic profile directly influence the task performance, of the dimensions of multidimensional work ethic profile, only the dimension of hard work directly and significantly influence the task performance, job satisfaction mediates some of the dimensions of multidimensional work ethic profile on the task performance, and affective<br />commitment do not mediate the influence of all dimensions of multidimensional work ethic profile on the task performance.
Ihtisab (Accountability) in Waqf Institutions: A Review and Synthesis of Literature
Authors: Assegaf Yasmin Umar , Sawarjuwono Tjiptohadi 
Published: January 2017

Waqf is an Islamic philanthropy which has a very big maslahah for the ummah, but less understood by community due to the lack of socialization. Research findings show the weaknesses on accounting and accountability in waqf institutions that reduce waqf maslahah, the lost or <br />dormant of waqf assets. Most of nazhir (trustee) do not manage waqf assets accountably, efficiently, and effectively. In addition, they also do not present it properly in the financial statement and report it to the public. The situation is due to the unavailability of waqf accounting standard for nazhir. This study was conducted with the aim to synthesize the findings of ihtisab (accountability) studies as a basic theory building of accounting standard which is expected to improve performance of nazhir which, in turn, will increase maslahah of waqf for the ummah. This study employed shuratic method with IIE (Interactive, Integrative and Evolutionary) process modified by meta-synthesis. The research process was carried out by interactive and integrative of individual findings of the same research topics to find an integrative theory of ihtisab as an evolutionary of Islamic science that is the basic of Ihtisab standard. Synthesizing published 20 ihtisab studies leads some basics of ihtisab standard as guidance for nazhir to be responsible by having good understanding of accounting and conducting dual Islamic accountability. To meet the responsibility, Nazhir<br />should be good in akhlak (moral) and bring his members into a good akhlak too as akhlak is a key success for Islamic institutions. Due to the fact that Synthesis of ihtisab research findings has not been done so far, it is expected that this synthesis of the studies can be the basis for subsequent researchers to continue and develop this findings on the other dimensions of theories and models by developing Islamic science and Islamic empirical methods in line with shariah.
The Development of a Green Practice Index for the Malaysian Hotel Industry
Authors: Siti–Nabiha A. K. , George R. A. , Wahid N. Abdul , Amran A. , Mahadi R. , Abustan I. 
Published: January 2017

In recent years, the hotel industry has recognized the need to have more environmentally friendly operations. The main focus, however, has been on improving environmental management practices in developed countries. Furthermore, most attempts to develop assessment tools for green practices have come from such countries as well, which have a different socioeconomic situation from developing countries. Therefore, to capture a <br />more accurate picture of environmental management practices from the developing country context, specifically a Malaysian context, the authors in this paper created an index to measure the level of green practices among<br />Malaysian hotels. Doing so, however, resulted in a search for green index development methods. This lead to the discovery that existing tools such as the Delphi method were not appropriate tools that could be used to develop a Malaysian green index. To address the above, the authors propose a green index development method that can be used for a Malaysian and developing country context. Hence, in this paper, the method of developing a green practice index for the Malaysian hospitality industry, the differences and advantages of this method compared to the commonly used Delphi method and finally the Malaysian Green Practice Index for the hotel industry are presented.<br /><br />
Corporate Social Responsibility and Environmental Concerns in Nigeria: A Critical Focus on Oil Producing Communities
Authors: Dandago Kabiru Isa , Arugu Love Obiani 
Published: January 2017

A well-known fact about the Nigerian Niger Delta region is incessant conflicts between the Oil Transnational Corporations and the oil producing communities. This could be attributed to the fact that the activities of Oil TNCs have continued to unleash untold devastation on the environment of the oil producing communities and its consequences on the local economy and by extension the total obliteration of the livelihood of the inhabitants of the area. Therefore, the Oil TNCs are increasingly becoming conscious of their devastating impact on the ecology of the area and their blatant disregard for the socio-economic development of the host communities. Consequently, the Oil TNCs have come to embrace the idea of executing Corporate Social Responsibility (CSR) projects as a vehicle to intervene meaningfully in order to mitigate the adverse effects of their operations on the environments of the host communities. This paper attempts to review and analyze CSR practices of the two major Oil TNCs in Bayelsa State: Shell and Agip in six host communities: Olugboboro, Olugbobiri, Ikebiri 1, Oporoma, Angiama, and Peremabiri in Southern Ijaw local government area. The key question explored in this study is: has the practice of CSR in the Nigerian Niger Delta region by Oil TNCs brought about socio-economic development and drastic reduction in conflict between the host communities and the Oil TNCs? The paper argues that CSR projects of transnational oil corporations in Nigeria are driven by short-term expediency rather than the long term environmental developmental needs of host communities through the provision of poor quality social amenities to these communities in order to secure social license to operate. For transnational oil corporations to make positive impact in the Nigerian Niger Delta Region, their CSR projects should belong tern in nature, taking into consideration the sustainable development needs of the local communities. The CSR projects should be in the form of high quality social amenities and environmental rehabilitation and protection, which could serve the needs of the present and future generations.
Are Non-Financial (CSR) Reports Trustworthy? A Study of The Extent to Which Non-Financial Reports Reflect the Media’ Perception of The Company’s Behaviour
Authors: Ditlev-Simonsen Caroline D 
Published: January 2017

This study examines the strategies companies have adopted in their CSR or non-financial reporting when responding to media criticism related to poor CSR performance. Seven companies operation internationally and which have been criticized for irresponsible behavior (like environmental spills, child labor, poor working conditions, corruption, etc.) are identified. The Wilson response model, "Philosophy of Social Responsiveness," which suggests four distinct corporate responses to criticism (Reaction, Defense, Accommodation and Proaction), is applied. These four responses occupy a continuum with ‘low response’ on one end and ‘encompassing response’ on the other end. The findings reveal that, in contrast to the Wilson model, which proposes various degrees of response engagement, companies adopted an either/or response strategy (0-1). They either ignore the criticism (0) or, if they recognize the criticism (1), they respond in all four of the categories suggested by Wilson. Six of the companies chose the 1 approach. The remaining company chose the 0 response; ignoring the criticism. The 0 response strategy is not presented as an option in the Wilson model, but it is clearly an alternative that companies can take into consideration when evaluating and choosing strategies for non-financial reporting.
The Indonesian Executives Perspective of CSR Practices
Authors: Fauzi Hasan 
Published: January 2017

The objective of this study is to investigate the CSR (Corporate Social Responsibility) practices after the issuance of the government regulation as the implementation guideline of the CSR as stipulated in the law no.40/2007 through business players’ interviews. Using the semi structured interviews with Indonesian executives/informants of Indonesian companies, this study found that CSR practices have been viewed as philanthropic activities of companies with all the consequences that follow: shareholder as the most important stakeholder, reporting CSR practice as means to have public image and no need to have any standard to prepare CSR practice reporting. Given the findings, there is a need to redefine CSR based on the intention to maintain good relationship with stakeholders and to have the integrated management system to help management well interact with them in market and non- market mechanism.
The Influence of Talent Factors on Business Performance
Authors: Soewignyo Fanny , Soewignyo Tonny Irianto 
Published: January 2017

To contribute to the debate concerning performance measurement, this study investigated some talent factors that can influence business performance of Indonesian finance industry and to provide a framework by which business leaders could assess their current management capabilities.<br />Using purposive sampling, 56 finance companies listed on Indonesia Stock Exchange in 2012 were selected. Corporate governance aspects were measured by employing 12 talent factors and business performance was measured using profit per employee, revenue per employee, and market capitalization per employee. 12 hypotheses were tested using multiple regression analysis. The authors concluded on 2 things. Firstly, the greater the number of audit committee members, the higher the profit per employee and secondly, higher remuneration for directors and commissioners induced better business performance, as measured by three indicators. However, larger number of employees worsens profit per employee, revenue per employee, and market capitalization per employee.<br /> <br /><br />
The Association between Organisational Commitment And Corporate Social Responsibility-Environmental Performance Within an Integrated Sustainability Balanced Scorecard Framework
Authors: Rae Kirsten , Sand John , Gadenne David 
Published: January 2017

This study investigates whether organisational commitment is associated with organisations‘CSR performance within sustainability aspects of their internal process. A structural equation model (SEM) tested two sequential direct associations between: (1) senior management employees‘ affective and continuance organisational commitment and organisations‘ conventional value-creating internal processes; (2) conventional value-creating internal processes and organisations‘ CSR performance within sustainability value-creating internal process. The SEM results show an indirect association between affective commitment and CSR performance within sustainability value-creating internal process, which is mediated by the conventional value-creating internal processes. The findings support an integrated sustainability internal process within a sustainability balanced scorecard (SBSC) as depicted in Kaplan and Norton‘s strategy map. Organisations may develop internal processes that promote CSR outcome characteristics when employees possess higher levels of affective organisational commitment. Future research could investigate a broader range of environmental outcomes within CSR performance.
Sectarianism, Revolutionary Subjectivity and War in Syria – the case of the peaceful movement
Authors: Brønd Thomas Vladimir 
Published: January 2017

Les évènements qui se succèdent en Syrie depuis 2011 ont été trop souvent décrits comme étant simplement une « guerre de communautés religieuses ». Dans ce contexte, cet article s’intéresse à l’expérience révolutionnaire vécue par des Syriens engagés dans le mouvement révolutionnaire pacifique ainsi que dans les comités de coordination locaux. En adoptant une approche ethnographique du communautarisme, de l’action révolutionnaire et de la guerre, cet article montre comment les jeunes révolutionnaires renégocient leurs origines familiales et l’histoire des communautés religieuses face aux entreprises et discours communautaristes du régime. Les caractéristiques anti-communautaristes de l’action révolutionnaire menée par le mouvement pacifique non seulement contredisent le récit du régime mais offrent aussi une porte d’entrée pour observer la subjectivité et l’idéologie révolutionnaire, lesquelles sont l’expression de transformations sociales ayant lieu en Syrie dans un contexte de guerre dévastatrice et de destruction.
Rojava, d’un champ de cactus à un autre, deux récits
Authors: Youssef Amal 
Published: January 2017

Les régions kurdes syriennes sont soumises aujourd’hui à un système de gouvernement, celui de l’« auto administration démocratique », ou « administration autonome locale », théorisé par le leader du PKK, Abdullah Ocalan. Ce système peut faire l’objet de deux récits : un récit militaire, qui met en évidence le rôle des « Unités de protection du peuple » (YPG) dans sa mise en place, et un récit institutionnel, qui met en valeur les institutions de cette administration, dans leurs différentes dimensions, sécuritaire, judiciaire, économique, symbolique. Mais cette administration autonome est en réalité soumise au contrôle des services de sécurité, et reproduit le modèle des régimes totalitaires 2 .
Les Syriens à Gaziantep : entre dynamisme et défis
Authors: Mahmud Rustum 
Published: January 2017

Près de 300 000 Syriens sont réfugiés à Gaziantep, avec leurs entreprises, leurs cafés, leurs écoles, tandis que l’administration du gouvernement provisoire syrien y a élu domicile. Ils y ont bénéficié de la politique relativement accueillante des autorités du pays, malgré les frictions périodiques avec une population turque elle-même traversée de vives tensions. Ils sont néanmoins confrontés à de nombreux problèmes, chômage, salaires dérisoires, travail des enfants, faible scolarisation, et à l’hégémonie des courants islamistes. L’action des ONG internationales est insuffisante et entravée par la bureaucratie. Si nombre d’ONG syriennes sont dominées par le népotisme, d’autres font un travail remarquable, particulièrement dans le domaine de l’information et de la culture. 1
Réfugiés syriens en Jordanie : choc démographique, résiliences et vulnérabilités
Authors: Jaber Hana 
Published: January 2017

L’étude se veut une lecture de la dimension démographique de l’exode syrien en Jordanie, au prisme de la notion de résilience, appliquée aussi bien à la société syrienne réfugiée qu’à la société d’accueil. Prise comme capacité de « résorber un choc et de s’y adapter », la notion de résilience met en lumière la mobilisation d’une mémoire régionale commune, antérieure aux indépendances : le nord de la Jordanie et la capitale profitent d’un souffle économique nouveau, du fait de la mise en circulation de capitaux et de compétences. Comme « indice de rupture lorsque la flexibilité d’un matériau atteint sa limite », la notion révèle des fissures politiques et urbaines dont les camps de réfugiés syriens sont l’expression. L’incertitude pesant sur l’avenir de la Syrie et dans la région met la Jordanie dans une situation comparable dans son ampleur à l’exode palestinien de 1948.
Interacting in a context of war: Communication Spaces in Idlib
Authors: De Angelis Enrico , Badran Yazan 
Published: January 2017

L’infrastructure traditionnelle de communication en Syrie s’est s’effondrée peu de temps après l’entrée dans le conflit civil en 2011. Dans ce contexte les Syriens ont été forcés d’expérimenter des moyens novateurs et créatifs en vue d’échanger des informations et de rester en contact les uns avec les autres. En particulier, ils combinent différentes technologies et outils, anciens et modernes, pour réaliser un espace de communication fonctionnel et efficace. Ces outils incluent tout, du courrier à la main aux transmissions par talkie-walkie, et de la communication face à face vers les radios communautaires. Cet article a pour objectif d’analyser, à travers une approche sociologique-ethnographique, les pratiques de communication en Syrie en se concentrant notamment sur la région d’Idlib.