bluuebunny/crossref_metadata_2025_split huggingface dataset:
Achievements and Challenges of the Regulatory Compliance Program in a Large Philanthropical Hospital Institution
Authors: Silva Evelyn Lopes da , Lima Gabriela Cristina de Araújo , Veiga Cássia Rita Pereira da 
Published: March 2023

Objective: The objective of this work was to do a self-assessment of the Regulatory Compliance (RC) program of Santa Casa de Belo Horizonte Group (SCBH) using the methodology validated nationally by the Comptroller General of the Union (CGU) for detailing the achievements and challenges in six primary areas of RC.

Theoretical framework: The RC program was established at the end of 2018 in the SCBH to ensure the compliance and ethics of the processes performed by all people who participate or perform their professional activities in any of the units that make up the institution. Different methodologies for evaluating RC programs are available in the non-academic literature; to our knowledge, they have not been applied in a structured empirical way in philanthropical hospitals.

Design/methodology/approach: The present work used a methodology validated nationally by the CGU within an exploratory and documentary approach. SCBH's profile was evaluated by verifying the company's degree of exposure to compliance and integrity risks (acts of corruption or misconduct). Evidence documents demonstrating SCBH's performance in six significant themes were also evaluated. Finally, the achievements and challenges of the RC were discussed based on the SCBH performance in all estimated items.

Findings: The RC program was created in 2018 and is in a consolidated stage of maturity in the primary criteria evaluated by the CGU: a score greater than 70 points and at least 40% of the score in each area assessed.

Research, Practical & Social implications: This research brings practical and managerial contributions. From a practical perspective, this work shows the consolidation of the RC area as a strategic part of the business environment, seeking coherence between thought, speech, and action. From a managerial perspective, this work confirms the importance of shared responsibility among the entire institution in building a culture of ethical and legal compliance.

Originality/value: This is the first RC self-assessment work carried out by a philanthropic institution. The healthcare market has driven the establishment of an RC area in Brazilian institutions. Regardless of regulation and external audit processes, healthcare institutions have sought to improve business relations and create a critical organizational mass.
The Mediating Role of the Balanced Scorecard in the Relationship Between Internal Control and the Financial Reports Quality
Authors: Hammood Adnan Mustafa , Dammak Saida 
Published: March 2023

Purpose: this study aims to measurement the role of the mediating of performance evaluation according to the Balanced Scorecard (BS) in the relationship between internal control (IC) and the financial reports quality (FRQ) in Iraqi commercial banks.

Theoretical framework: The general framework of the study includes three variables, including performance evaluation according to the BS, in the relationship between IC and the FRQ.

Design/methodology/approach: We are used the descriptive-analytical approach. Iraqi commercial banks were identified as a research community, Banks (Bank of Baghdad, Commercial Bank of Iraq, and the Iraqi Investment Bank). It required a survey of the opinions of managers and workers in the banks under study from accountants and auditors, the research sample was represented (managers in all banking departments, consultants, accountants, auditors), (245) forms were distributed and retrieved from them (224) valid for analysis.

Findings: The results showed existence of a significant effect of internal control system (ICS) in enhancing the FRQ.

Research, Practical & Social implications: The use of the BS as a tool can enhance IC and improve the quality of financial reporting for the banks under study.

Originality/value: A few studies investigated the relationship between the studied variables, our study contributes to filling part of the research gap related to the research variables.
Developing Entrepreneurial Skills Among University Students: a Case of Student Entrepreneurial Attachment Project
Authors: Mohamad Armanurah 
Published: March 2023

Purpose: This study aimed to explore entrepreneurial skills possess among university students after taking entrepreneurship subject, namely, Entrepreneurial Networking Management, where students have to run business under the Student Entrepreneurial.

Theoretical framework: This study focused on three groups of SEAP students consisting of five to six members for each group who were attached with Campus Student Enterprise (CSE) which is the SINTOKYO business for a period of one semester.

Design/methodology/approach: The study used a qualitative approch where document analysis were use to collect the data from the three group project reports and the students individual evaluation of SEAP at the end of semester.

Findings: The study found that students undergone the hands-on business experience through SEAP have acquire entrepreneurial skills of know-who, namely entrepreneurial networking skills. In addition, students also acquired entrepreneurial skills of know-how, which is teamwork skills, communication skills, marketing skills, customer service skills, problem solving skills and time management skills. All these entrepreneurial skills are related to entrepreneurial networking skills in managing Sintoko business.

Research, Practical & Social implications: The implication of this study showed that SEAP can be used as transformative teaching for Entrepreneurial Networking Management subject and other entrepreneurship subjects in developing entrepreneurial skills of know-who and know-how among university students.

Originality/value: By exposing university students with real business experience, SEAP have potential to groom university students to be entrepreneurs during their study, thus helping university in producing graduate entrepreneurs and reducing unemployed graduates for the country.
The Effect of Quality Function Deployment (QFD) in Enhancing Customer Satisfaction
Authors: Bahia Taher Hameed Abbas , Idan Afrah Raheem , Athab Khawlah Radhi 
Published: March 2023

Purpose: The purpose of this study is to examine the effect of the quality function deployment as a philosophy of quality assurance based on listening to the customer’s voice and transforming his demands into technical requirements in order to achieve customer satisfaction. In addition, the tool opens the doors for continuous improvement of the organization’s operations to reach a competitive position that gives it success and sustainability.

Theoretical framework: The study is concerned with the quality function deployment as a new way of the higher administration to replace the traditional focus on findings by adopting new approach throughout the reducing the efforts and time to redesigning and presenting the product that satisfy the actual need of the customer.

Design/Methodology/Approach: To achieve the aims of the study, a questionnaire of 24 item has been used. The sample included 60 individuals from various parts of the organization. According to the purpose of the study, two main hypotheses were formulated. A set of statistical methods of the SPSS vr.24 has been used.

Findings: It is concluded that there is a significant impact relationship between the quality function deployment and customer satisfaction.

Research/Practical/Social Implications: The study is regarded as a an administrative, social and technical system in order to achieve customer's satisfaction.

Originality/Value: The value of the study is that it is an attempt to draw attention to the necessity of adopting the quality function deployment as a philosophy of quality assurance and reinforcing it as a part of the organization culture for the sake of the improvement and supporting the competitive aspect.
Entrepreneur’s Personality Traits and Firm Performance of Malaysian Smes: Mediated by Market Orientation
Authors: Bahari Norzalizah , Saufi Roselina Ahmad , Zainol Noor Raihani , Samad Nur Syafiqah A. , Yaziz Mohd Fathi Abu 
Published: March 2023

Purpose: This study aims to recognize crucial factors related with entrepreneurs, based on the Malaysian SMEs. The study also explores the factors affecting entrepreneurs and their success. Understanding their crucial success factors and challenges can help us better understand entrepreneurs' personality traits and strategic orientation needed by them.

Theoretical framework: This study indicates the remaining ideas, particularly those related to resource acquisition, entrepreneurship strategy, and organization, may be helpful in analyzing how, why, and when opportunities are taken advantage of. This study demonstrates that strategic decisions act as a mediator in the relationships between resource endowments and company performance.

Design/methodology/approach: Data from SME’s owners and senior managers Malaysian businesses were gathered through a countrywide survey. The Malaysian Statistical Department's database provided the sample frame from which SMEs' population was counted. These SMEs were chosen at random; they worked in the manufacturing sector. The final group of SMEs to which the surveys were sent out consisted of 800 people, and 412 of them responded, or 64% of the total number. A 7-point Likert scale was used to create the questionnaire.

Finding: The study has discovered that relationship of need for cognition (NFC) and firm performance (FP) are partially mediated by market orientation (MO). Meaning, MO is partially mediated in the decision of NFC towards FP. It is strongly suggested that business owners who have NFC may have carefully considered the advantages of MO before deciding to implement MO as their strategic orientations. In actuality, the organization favors and emphasizes tasks that require developing original solutions to challenges. Additionally, they excel at solving complicated issues.

Research, Practical & Social Implication: The study contributes to a better understanding entrepreneurs crucial success factors and challenges can help us better understand entrepreneurs' personality traits and strategic orientation needed by them.

Originality/value: This finding might serve as a guide for how strategic orientations should be implemented in any organization. The choice of a suitable orientation within the business is essential in a collectivist society like Malaysia since the employer-employee connection is viewed as a "family link" where it is crucial that there be confidence between the two parties and encourages both sides to take initiative at work.
Accounting Information Quality, Tax Avoidance and Companies' Performance: the Moderate Role of Political Connection
Authors: Alsmady Ahnaf Ali 
Published: March 2023

Purpose: This study examines the relationship between the accounting information quality, tax avoidance, and political connection in all Jordanian companies listed on Amman Stock Exchange. The current study also investigates the moderating effect of political connections on accounting information quality and company performance relationships. Further, the study examines the moderating effect of political connection on tax avoidance and company performance relationship.

Theoretical framework: Political connections, tax avoidance, and the quality of accounting information affect a company's performance. According to the agency theory, reliable accounting information improves business performance and resources’ allocation efficiency by reducing information asymmetry. Additionally, the adverse effects of politics on companies are mitigated by accounting information quality. As a result, the cash flow is allocated effectively, improving the business's overall performance.

Design/methodology/approach: The study uses the ordinary least squares (OLS) and applied moderated multiple regression (MMR). The sample data of this study includes 2266 company-years observations over the period 2008-2018 for all Jordanian companies listed on Amman Stock Exchange. The study compares accounting and market-based measurements of companies' performance (ROE, Tobin's Q).

Findings: The study reveals consistent results among the measure. The results support the agency theory and found that accounting information quality reduces information asymmetry and positively affects companies' performance. Also, tax avoidance helps the companies to have more cash, and the results indicate a significant positive effect on companies' performance. In addition, the results support the agency theory argument and found that politics increase agency costs and negatively affect companies' performance. However, further analysis found that political connections sustain the positive effect of accounting information quality, which is a robust governance mechanism in Jordanian listed companies. Finally, the results found that tax avoidance with more political connections harms companies' performance.

Research, Practical & Social implications: This study helps policymakers increase the governance mechanisms function in Jordanian listed companies. Also, the higher political relationship with the companies could be affected negatively on the Jordanian companies' achievement.

Originality/value: The findings suggest several consequences for the fields of accounting and corporate governance. Additionally, the Middle East nations, including the Jordanian market, have had numerous economic difficulties that this study aids in resolving. For example, antagonistic political ties, information asymmetry, and insufficient allocation of financial resources.
Investigating the Role of Education in Stability of Work Participation in Economic Shocks from the Asian Financial Crisis to the Covid 19 Pandemic in Indonesia
Authors: Widarni Eny Lestari , Bawono Suryaning 
Published: March 2023

Purpose: The objective of this study was to investigate some connection between population, education, and work participation in Indonesia on the economic shock of the world monetary disaster, Asian financial crisis, Europe's budget deficit, and COVID-19.

Theoretical framework: In the theory of modern economic growth which was developed from the classical economic theory of Adam Smith, it is explained that education is one of the determinants of economic growth that increases human work performance and increases employment (Ucak, 2015). Research from Adirosa (2021) states that classical theory is still relevant as a basis for understanding economic phenomena.

Design/methodology/approach: To see the role of education in employment and in this study is work participation in times of economic shock, an autoregression behavior analysis was used.

Findings: We found that the COVID-19 pandemic-related economic shocks on work participation in Indonesia were greater than the economic shocks in the previous period. Education was able to anticipate work participation shocks due to economic shocks.

Research, Practical & Social implications: Our findings affirms that economic shocks affect work participation and behavior changes of the educational-population-growth connection on work participation.

Originality/value: The results indicate that education is a key component in dealing with future economic shocks, particularly those of a major reduction in labor participation.
Job Satisfaction and Employee Engagement as Mediators of the Relationship Between Talent Development and Intention to Stay in Generation Z Workers
Authors: Achmad Listian Indriyani , Noermijati  , Rofiaty  , Irawanto Dodi Wirawan 
Published: March 2023

Purpose: This study is intended to determine the relationship between talent development and intention to stay among Generation Z workers in the largest industrial center in Southeast Asia. Intention to stay has been delineated as employees’ plan to stay in their current employment with their present employer for a relatively long period. This study is also to test whether job satisfaction and employee engagement can mediate between talent development and intention to stay

Theoretical framework: Retention of employees requires utilizing all tools available. If Talent Development increases Job Satisfaction, Employee Engagement and Empowerment and these lead to increased Intention to Stay, the effects of it must be studied.

Design/methodology/approach: The 342 samples of Generation Z employees were taken by purposive sampling technique from companies in 15 industries of Bekasi Regency including manufacturing, food industry, service industry, education, electronics, transportation, construction, IT, telecommunication, and real estate. The data was tested with Smart PLS 3.0 software.

Findings: The result is that there is a positive and significant influence of talent development on intention to stay, and job satisfaction has a bigger mediating value than employee engagement between talent development and intention to stay.

Research, Practical & Social implications: Future studies should have a larger Generation Z sample

Originality/value: Research on Generation Z Talent Development is still rarely done, and Generation Z employees are especially important to companies.
Reviewing the Framework of Risk Management: Policy and Hedging
Authors: Shakatreh Mamoun , Rumman Mohammed A. Abu , Mugableh Mohamed Ibrahim 
Published: March 2023

Purpose: The main purpose of this study is to evaluate different policies for managing the business risks in an effective manner.

Theoretical framework: In order to identify the hazards within the organization and evaluate several risk factors, risk management is necessary. This is a method of “analysing and evaluating” the risks, which are associated with the hazard. After making identification the risks need to analyse properly. Evaluation of the risks is based on the position and activities of the firms. Hazard identification is a process of finding out the hazards, then making a list of those hazards and after that characterizing.

Design/methodology/approach: The deductive approach is the best approach to understand the structure of the study. The deductive approach focuses on the evaluation of different theoretical views for finding out the pattern related to the generic views of a particular research topic.

Findings: It is identified that the risk management is one of the major parts of business companies, which creating specific policies. The usage of hedging can lead to an effective risk management process.

Research, Practical & Social implications: Businesses can benefit more from a strong foundation for managing risks. Risk assessment is applicable to all industries and is not just related to businesses or companies.

Originality/value: This study is different from the previous studies because it examined the risk management framework (policy and hedging) in detailed way.
The Economarketing Model: Development of Productive and Sustainable Tourism Area
Authors: Agustina Yuli , Wijijayanti Trisetia , Winarno Agung , Rahayu Wening Patmi 
Published: March 2023

Purpose: The purpose of this study is to examine the effect of green marketing on the tourist intention to avoid future damage to the "Lingkar Selorejo" tourism area, which is supposed to be developed by the Malang Regency government.

Theoretical framework: The examination of Lingkar Selorejo as a green marketing rural tourism village comprises of identification of local potential, resources, social and local community insight. Thereafter, determining an appropriate green marketing model as a concept. Finally, creating a road map of Green Marketing implementation.

Design/methodology/approach: The research used descriptive qualitative method based on the philosophy of positivism to examine the natural conditions. Primary and secondary data collection techniques used include observation, interview and questionnaire, documentation, and related literature as well as documents. Non-probability sampling technique with the census method was used for data collection, thus everyone serving in the village office was used as a research sample because the number of officials was relatively small, around 10-15 people.

Findings: The findings: reveal that SMEs in this region had not implemented Green Marketing due to lack of awareness and high costs and failure by the government to offer support. Besides, the people had not yet considered green marketing and still prioritized low prices and quality products.

Research, Practical & Social implications: Further research needs to be studied more deeply in relation with the dimensions of economarketing model, especially on the development of productive and sustainable tourism area which needs to be studied if this variable is included in further research.

Originality/value: The value of the study indicate that concern and awareness of the environment and health have changed the outlook and lifestyle of humans and business people. This is evidenced by the changing pattern of business approaches that directs entities with environmental sustainability based activity criteria.
The Effect of Leadership Styles on Creative Behavior: the Mediating Role of Succession an Applied Study in Jordanian Medium and Small Companies
Authors: Hamour Husam Mahmmud Jamil Abu 
Published: March 2023

Purpose: SMEs are a vital sector of the Jordanian economy and effective leadership was very large. The aim of this paper is to investigate the relationship between leadership styles,succession, and creative behaviour in Jordanian medium and small companies.

Design/methodology/approach: Data has been collected from employees in medium and small companies in Jordan using the stratified random sampling method to distribute the questionnaire to employees in 28 companies, 460 questionnaires have been distributed, the validity and reliability of the questionnaire items were verified through a set of statistical tests on the Smart-PLS program (third version), where the internal consistency between items was calculated through the value of the Cronbach alpha variable

Research, Practical & Social implications: The organization should develop its human resources and preserve them. That is why business organizations started practising employment succession and planning for it to build leadership and competency capable of managing the organization and achieve its goals efficiently and adequately.

Findings: The results reveal that both transformational leadership style and transactional leadership style have an effective role in job succession and creative behaviour.

Originality/value: The results confirm the existence of an important and direct relationship between both leadership styles and creative behaviour and that, indirectly through creative behaviour in general, the relationship between transformational leadership and creative behaviour is stronger than the relationship between transactional leadership and the creative behaviour of employees with the presence of succession as a mediating variable in both models. The research results provide valuable insights for managers to invest in succession and enhance creative behaviour in their organizations.