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Preprint ESSAY | doi:10.20944/preprints202106.0491.v1

Strengths and Weaknesses of Semi-Structured Interviews in Qualitative Research: A Critical Essay

Charles Kakilla

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Semi-structured Interview; SSI; In-depth interview; Strength and Weakness

Online: 21 June 2021 (08:52:20 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202102.0388.v1

Agricultural Economic Production of Philippine Calamansi Industry: A Basis for Production Local Development Plan

Ma. Florisa Quijano, Gerald Quijano, Rowell Diaz

Subject: Business, Economics And Management, Accounting And Taxation Keywords: production; calamansi; Philippine Lime; development plan; Nueva Ecija; economics

Online: 17 February 2021 (12:29:09 CET)

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Preprint ARTICLE | doi:10.20944/preprints202104.0702.v1

Acceptability of Vaccination Against COVID-19 Among Selected Residents of the Cities of Caloocan, Malabon, and Navotas, Philippines

Angelito Palma Bautista Jr., Doris Gelvoligaya Bleza, Dianne Morta Balibrea, Cynthia Equiza

Subject: Business, Economics And Management, Accounting And Taxation Keywords: COVID-19; vaccine acceptance; vaccine willingness; vaccine hesitancy; quantitative; online survey; Philippines

Online: 27 April 2021 (10:12:47 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202105.0759.v1

Economic Growth And Unemployment: An Empirical Assessment of Okun’s Law In The Case of Liberia

Kaiballah Conteh

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Okun's law; unemployment rate; Economic Growth; Liberia

Online: 31 May 2021 (12:03:35 CEST)

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Preprint REVIEW | doi:10.20944/preprints202012.0723.v1

New Normal: An Hrm Perspective of Post COVID-19 in the Airline Industry

Hassan Imam

Subject: Business, Economics And Management, Accounting And Taxation Keywords: airlines; human resource management; COVID-19; crisis

Online: 29 December 2020 (09:24:11 CET)

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Preprint ARTICLE | doi:10.20944/preprints201710.0033.v1

Effect of Tertiary Education Tax Fund (TATFUND) in Management of Nigerian Tertiary Institutions

Azubike Oraka, Okenwa Ogbodo, Raymond Ezejiofor

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Tertiary Education, TETFUND, Management, University

Online: 6 October 2017 (09:05:56 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202011.0600.v1

An Assessment of Urban Development and Control Mechanisms in Selected Nigerian Cities

Barnabas W. Qurix, Lawrence C. Edomwonyi-Otu, Danjuma Jise

Subject: Business, Economics And Management, Accounting And Taxation Keywords: development controls; physical planning; regulations; cities; urban development; polarization; infrastructural deficit; Kaduna; Abuja; Lagos

Online: 24 November 2020 (08:09:30 CET)

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Preprint HYPOTHESIS | doi:10.20944/preprints201607.0014.v1

Investors Perception Towards Investment With Reference To Modern And Other Traditional Tools

Bhavesh Kumar Rathod, V Asha, J Gajendra Naidu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: EVA, EPS, CVA, Respondent

Online: 8 July 2016 (11:17:37 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202010.0432.v1

COVID-19 Pandemic and Tourism: The Impact of Health Risk Perception and Intolerance of Uncertainty on Travel Intentions

Anastasiya Golets, Jéssica Farias, Ronaldo Pilati, Helena Costa

Subject: Business, Economics And Management, Accounting And Taxation Keywords: COVID-19; pandemic; travel intentions; health risk perception; intolerance of uncertainty

Online: 21 October 2020 (11:11:43 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202012.0528.v1

Nueva Ecija’s Philippine Lime (Citrofortunella microcarpa) Agribusiness Industry: Marketing Disputes and Economic Outlooks

Ma. Florisa Quijano, Gerald Quijano, Rowell Diaz

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Philippine Lime; calamansi; agribusiness; marketing; Nueva Ecija

Online: 21 December 2020 (13:42:29 CET)

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Preprint ARTICLE | doi:10.20944/preprints202012.0427.v1

Nueva Ecija's Philippine Lime Agribusiness Industry: Marketing Disputes and Economic Outlooks

Ma. Florisa Quijano, Gerald Quijano, Rowell Diaz

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Philippine Lime; calamansi; agribusiness; marketing; Nueva Ecija

Online: 17 December 2020 (11:50:51 CET)

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Preprint ARTICLE | doi:10.20944/preprints202104.0157.v1

Influence of Chinese National Centralized Drug Procurement on the Price of Policy-Related Drugs: An Interrupted Time Series Analysis

Ni Wang, Ying Yang, Luxinyi Xu, Zongfu Mao, Dan Cui

Subject: Business, Economics And Management, Accounting And Taxation Keywords: National Centralized Drug Procurement; "4+7" policy; drug price; interrupted time series; volume-based procurement.

Online: 6 April 2021 (08:18:10 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202002.0401.v1

Financial Reporting Differences of Profit and Loss Sharing Investment Deposits in Islamic banks: A Cross-Country Study

Faleel Jamaldeen

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Islamic accounting; mudarabah investment deposit; financial reporting of Islamic banks; profit equalization reserve; risk management for Islamic banks

Online: 27 February 2020 (11:22:54 CET)

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Preprint ARTICLE | doi:10.20944/preprints202012.0068.v1

Strategy Development of Information Technology–Related Services Using Tows Matrix Analysis: A Case of Neust San Isidro Campus

Emmanuel C. Navarro, Jennilyn C. Mina, Romeo B. Campos, Jr.

Subject: Business, Economics And Management, Accounting And Taxation Keywords: IT related services; strategy development; SWOT; TOWS Matrix Analysis

Online: 2 December 2020 (15:25:09 CET)

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Preprint ARTICLE | doi:10.20944/preprints202105.0611.v1

Factors Associated to High School Students Dropout in Malakand District Pakistan

Muhammad Asif, Muhammad Hayat, Sabir Khan

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Statistical Modelling; Education; Public Sector

Online: 25 May 2021 (13:22:59 CEST)

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Preprint REVIEW | doi:10.20944/preprints202012.0761.v1

Cultivation of Medicinal Plants by Smallholder Farmers in South Africa: Constraints to Commercialization

Christopher Nwafor

Subject: Business, Economics And Management, Accounting And Taxation Keywords: conservatio; , biodiversity; medicinal plants; smallholder farmer; strategy

Online: 30 December 2020 (15:26:11 CET)

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South Africa has an abundant heritage of valuable indigenous plants with recognized medicinal value. The reported critical over-harvesting of wild populations is considered an urgent issue for biodiversity conservation. Growing demand for therapeutic products from indigenous medicinal plants have led to increased interest in its cultivation. Cultivation of these indigenous medicinal plants represent a viable option for improving smallholder farmers’ livelihoods, as well as sustaining the availability of these resources for future generations. Serious bottlenecks however exists for subsistent farmers in the cultivation of these valuable plants. It was pertinent to probe whether the cultivation of medicinal plants provide feasible solutions to rural poverty, while effectively conserving threatened indigenous biodiversity. The paper employed a comprehensive review of existing literature to explore relevant issues constraining smallholder farmers from involvement in a potentially lucrative medicinal plants value-chain. Findings indicate challenges such as inadequate domestication of valuable plants species, continued over-harvesting from wild populations, poor knowledge of required agronomic practices, low efficacy perception regarding derivatives from cultivated plants, among a multitude of others. These constraints exists alongside the conservation-oriented strategy driven by international conservation agencies and wholly adopted by the South African government. Recommendations to improve smallholder involvement in the cultivation of medicinal plants include support to research and extension, targeted inducement to smallholders, contracting and off-take agreements, aimed at promoting an alternative poverty-alleviation-focused economic development strategy. The review adds to the conceptual discourse related to plant diversity, resource conservation, poverty alleviation and economic development within the medicinal plants value-chain.

Preprint BRIEF REPORT | doi:10.20944/preprints202007.0006.v3

The Collapse of Barings Bank and Lehman Brothers Holdings INC: An Abridged Version

Matey Juabin, James Dianuton Bawa

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Bank Collapse; Barings Bank; Lehman Bank; Derivatives

Online: 8 October 2020 (09:38:17 CEST)

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Preprint COMMUNICATION | doi:10.20944/preprints202103.0503.v1

The Clubhouse Phenomenon: Do We Need Another Social Network?

Wadim Strielkowski

Subject: Business, Economics And Management, Accounting And Taxation Keywords: social networks; digital surge; COVID-19 pandemic; technology industry; Clubhouse

Online: 19 March 2021 (14:52:38 CET)

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Preprint ARTICLE | doi:10.20944/preprints201911.0175.v1

Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity

Rusdiyanto Rusdiyanto, Dian Agustia, Soegeng Soetedjo, Dina Fitrisia Septiarini, Susetyorini Susetyorini, Umi Elan, Mochamad Syafii, Bustanul Ulum, Petrus Suparman, Dwi Inggarwati Rahayu, Dini kusumaningrum

Subject: Business, Economics And Management, Accounting And Taxation Keywords: sales; receivables; cash flow; liquidity

Online: 15 November 2019 (08:32:48 CET)

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Preprint ARTICLE | doi:10.20944/preprints202103.0465.v1

AI Technology and Online Purchase Intention：Multi-Group Analysis Based On Perceived Value

Jiwang Yin, Xiaodong Qiu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Artificial Intelligence Marketing; Online shopping; Perceived Utility Value; Perceived Hedonic Value; Purchase Intention; S-O-R

Online: 18 March 2021 (09:34:49 CET)

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Preprint COMMUNICATION | doi:10.20944/preprints202212.0585.v1

Role of Accounting on Public Sector Accountability in Nigeria

Ayyatullahi Kamaldeen, Yakub Olamide Tijani, Joel Elizabeth Temitayo, Soyingbe Malik Semasa, Oluwatosin Olofinsao

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Accounting; Public sector; Nigeria

Online: 30 December 2022 (10:40:03 CET)

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Preprint ARTICLE | doi:10.20944/preprints202009.0747.v1

Big Data-driven Budgeting and Business Planning

Alessio Faccia

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Big Data; Business Plan; Budgeting; Budget; Business Strategy.

Online: 30 September 2020 (13:07:58 CEST)

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Preprint ARTICLE | doi:10.20944/preprints201808.0419.v1

Corporate Board Characteristics and Environmental Disclosure Quantity: A Comparative Analysis of Traditional and Integrated Reporting Evidence

Ndubuisi Odoemelam, Grace Ofoegbu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Corporate board characteristics; environmental disclosure; Traditional and integrated frameworks; South Africa; Nigeria

Online: 23 August 2018 (15:51:10 CEST)

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Abstract: The aim of this study was to compare the influence of corporate board characteristics on the extent of environmental disclosure quantity of listed firms in two leading emerging economies in Africa, South Africa (integrated reporting framework) and Nigeria (traditional reporting framework). Methods: The sample was comprised of 303 firms including environmentally sensitive companies purposively selected for content analysis study in South Africa (213) and Nigeria (90). We used both descriptive, multivariate and regression models to comparatively analyze the differences about corporate board characteristics as determinants of the extent of their environmental disclosure quantity. Results: The results reveal a more significant positive association between board characteristics and environmental disclosure in South Africa and less relevant association in Nigeria. Also, the results support that board independence arrangement may serve as bonding mechanisms in weak reporting environments, suggesting a substitutive relationship between board independence and the regulatory framework. Quiet revealing a board with environmental committee show a higher tendency to be ecologic transparent in both countries. However, in a traditional reporting framework, the environmental committee is not enough; its effect was insignificant and highly significant in the integrated reporting framework. Further revealed is the significant positive effect of industry membership influence on environmental disclosure. In all estimated models of South Africa sample show that 45% of environmentally sensitive industries significantly influence environmental disclosure, while 51% is environmentally polluting industries in Nigeria show less concern on environmental disclosure. Interestingly, Audit firm size (Big4) positively and statistically significantly associated with overall environmental reporting in both countries. The results are consistent with stakeholder theory, agency theory, institutional and legitimacy theory suggesting that a strong board size, independent members of the board with auditing experience, the active environmental committee in conjunction with solid audit reputation may reduce information asymmetry. Our findings will be helpful for policymakers and other regulators who are interested in environmental impact reporting.

Preprint ARTICLE | doi:10.20944/preprints202101.0349.v1

Determinants of Capital Structure in Financial Institutions: Evidence from selected Micro Finance Institutions of Ethiopia

Kanbiro Orkaido

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Capital structure; Determinants; Microfinance Institutions; Random effect Model

Online: 18 January 2021 (14:50:08 CET)

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Preprint ARTICLE | doi:10.20944/preprints201810.0205.v1

Integrity Of Financial Statement: Big Is not Guarantee

Endra Pradika, Jan Hoesada

Subject: Business, Economics And Management, Accounting And Taxation Keywords: integrity of financial reporting information; good corporate governance; firm size; leverage

Online: 10 October 2018 (06:05:12 CEST)

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Preprint ARTICLE | doi:10.20944/preprints201705.0069.v1

What it Require to Become an Accounting Partner? Insights from Lived Experiences of Accounting Partners in the Kingdom of Saudi Arabia

Sami Sobhi Waked, Mohd. Atef Bin Md Yusof

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Accounting, Saudi Arabia, Partners

Online: 8 May 2017 (18:07:58 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202102.0424.v1

Stock Values and Earnings Call Transcripts: a Dataset Suitable for Sentiment Analysis

Dexter Roozen, Francesco Lelli

Subject: Business, Economics And Management, Accounting And Taxation Keywords: dataset; stock; sentiment analysis; nlp; Nasdaq; stock prices; ML

Online: 18 February 2021 (17:22:50 CET)

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Preprint ARTICLE | doi:10.20944/preprints202106.0383.v1

The Influence of Advertising on Children´s Buying Behaviour: A Case Study in Slovakia

Nikoleta Hutmanova, Zuzana Hajduova, Ľubor Jusko, Ľudovít Molitoris

Subject: Business, Economics And Management, Accounting And Taxation Keywords: children; advertising literacy; advertising; media; buying behaviour

Online: 15 June 2021 (07:35:47 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202012.0056.v1

Islamic Banking Performance: A Bibliometric Review

Greget Kalla Buana, Fahmi Ali Hudaefi, Rezzy Eko Caraka

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Islamic Bank; Banking Performance; Bibliometric Analysis; Cluster

Online: 2 December 2020 (10:51:16 CET)

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Preprint ARTICLE | doi:10.20944/preprints201704.0021.v1

Sustainability & Risk Disclosure: An Exploratory Study on Sustainability Reports

Elisa Truant, Laura Corazza, Simone Domenico Scagnelli

Subject: Business, Economics And Management, Accounting And Taxation Keywords: social and environmental risks disclosure, sustainability reporting, G4 GRI, management accounting

Online: 4 April 2017 (10:18:54 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202105.0759.v2

Economic Growth And Unemployment: An Empirical Assessment of Okun’s Law In The Case of Liberia

Kaiballah Conteh

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Okun's law; unemployment rate; Economic Growth; Liberia

Online: 23 June 2021 (13:11:14 CEST)

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Preprint ARTICLE | doi:10.20944/preprints201707.0025.v1

The Regulation of Sustainability Information–The Contribution of Directive 2014/95

Cristian Carini, Laura Rocca, Monica Veneziani, Claudio Teodori

Subject: Business, Economics And Management, Accounting And Taxation Keywords: sustainability reporting; non-financial information; corporate social responsibility; accounting regulation; directive 2014/95; oil & gas

Online: 12 July 2017 (08:50:58 CEST)

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Working Paper ARTICLE

Disabled People in Britain and the Impact of the COVID-19 Pandemic

Tom Shakespeare, Nicholas Watson, Richard Brunner, Jane Cullingworth, Shaffa Hameed, Nathaniel Scherer, Charlotte Pearson, Veronika Reichenberger

Subject: Business, Economics And Management, Accounting And Taxation Keywords: disability; COVID-19; pandemic; social care; lockdown; social distancing; information

Online: 27 January 2021 (13:44:10 CET)

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Preprint REVIEW | doi:10.20944/preprints202010.0053.v1

Building a High Customer Experience Management Organization: Towards Customer-Centricity

Lamin B. Ceesay

Subject: Business, Economics And Management, Accounting And Taxation Keywords: customer experience; customer-centricity; customer experience design; and integrated customer experience strategy

Online: 5 October 2020 (08:14:04 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202101.0029.v1

Electric Mobility in East-Africa: How the Policy and Stakeholder Environment Tackles the Integration of Informal Transport Systems Into Low-Carbon Transition – Case Studies From Kigali, Kisumu, Nairobi and Dar es Salaam

Jakub Galuszka, Emilie Martin, Alphonse Nkurunziza, Judith Achieng' Oginga, Jacqueline Senyagwa, Edmund Teko, Oliver Lah

Subject: Business, Economics And Management, Accounting And Taxation Keywords: electric mobility; paratransit; informality; Sustainability transitions; East-Africa; transport

Online: 4 January 2021 (12:23:46 CET)

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Preprint ARTICLE | doi:10.20944/preprints202104.0053.v1

Does Ethiopian Competitive in Export of Coffee so far and What Determines it? Evidence from Revealed Comparative Advantage and Autoregressive Distributed Lag Model

Diriba Hordofa

Subject: Business, Economics And Management, Accounting And Taxation Keywords: ARDL; Coffee; Competitiveness; Determinant; RCA

Online: 2 April 2021 (11:32:05 CEST)

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As an export commodity coffee industry contributes to the economies of both exporting and importing countries. The aim of the study involves competitiveness and determinant of coffee export in Ethiopia through the period of 1990–2018 observations. To explain the level of comparative advantage and competitiveness respectively Revealed Comparative Advantage and Syematric Revealed Comparative Advantage were employed. To capture determinans of coffee ARDL model with bound testing to co-integration approach was employed to investigate the long-run association between Ethiopian total coffee export in bags (60kg each) with domestic coffee production, world coffee price, real exchange rate, FDI, world coffee production and price ratio. Even though Ethiopia has the comparative advantage in the export of coffee, however, the share it in the international market low in amount and not inlined with RCA. Bound testing to co-integration approach result confirmed the existence of a long-run relationship between total coffee exports of Ethiopia with its independent variables. The analysis pointed out that in the long run the extent of domestic coffee production, world price, and real exchange rate positively and significantly affects total coffee export. However, FDI, price ratio, world production of coffee have negative & significant effects. In the short-run Ethiopian total coffee export defined as a positive significant function of domestic coffee production and real exchange rate positive but insignificant effect with Level of RCA and world price as well as a negative function of FDI, price ratio, and world production of coffee. Coefﬁcient Error Correction Model (ECM (-1)) was negative and signiﬁcant with a value of 134.4 % of the adjustment would make each year and return to its long-run equilibrium after 1.3 years. The policy implication calls for addressing issues of the combined effect of the policy setting, institutions, and market failures to avoid the evil effect of the sector.

Preprint ARTICLE | doi:10.20944/preprints202010.0249.v1

The Influence of Stress on Professional Satisfaction of Multigrade Teachers: Evidence from the Philippines

Erwin Rotas

Subject: Business, Economics And Management, Accounting And Taxation Keywords: stress; professional satisfaction; multigrade

Online: 13 October 2020 (16:13:08 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202105.0112.v1

Discipline and Work Environment Affect Employee Productivity: Evidence From Indonesia

Rusdiyanto Rusdiyanto

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Discipline; Work Environment; Productivity

Online: 6 May 2021 (16:11:55 CEST)

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Objective: This paper aims to test and evaluate the Effect of Discipline And Work Environment on Employee Productivity of state-owned public bodies.Design/methodology/approach: This paper uses a quantitative approach using a survey approach. The survey is a study conducted on the employee population of state-owned public agency companies, samples taken from the employee population of state-owned public agency companies to find events related to discipline variables and work environments that can affect employee productivity variables, to analise the influence between discipline variables and the work environment on employee productivity variables using a statistic regression approach. This method is used to explain the influence of discipline variables and work environment on employee productivity variables. This approach is simply to provide a description and test the influence between discipline variables and the work environment on employee productivity variables that can be known how much the influence of discipline variables and work environment on employee productivity variables.Findings: The findings of this study explain that discipline has an influence on the productivity of employees of publicly owned companies, the work environment has an influence on the productivity of employees of publicly owned companies, while together discipline and work environment have an influence on the productivity of employees of publicly owned companies.Practical Implications: The results of the study are recommended for employees to improve the effectiveness and efficiency of the performance of state-owned public bodies.Originality: Previous research conducted to test the influence of discipline and work environment on the productivity of employees of manufacturing companies listed on the Indonesia Stock Exchange, the findings concluded that discipline and work environment have an influence on the work productivity of employees of manufacturing companies listed on the Indonesia Stock Exchange. This research object of research on publicly owned companies owned by the state.

Preprint ARTICLE | doi:10.20944/preprints202011.0242.v1

Working and Non-Working Learners in Math: Basis for Utilizing Strategic Intervention Materials

Rowell Diaz, Elizabeth Diaz, Eloisa Gabriel, Maricar Sison

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Working Student; Mathematics; Strategic Intervention Materials, SIM; Classroom; School Management

Online: 6 November 2020 (10:47:55 CET)

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Preprint ARTICLE | doi:10.20944/preprints202010.0587.v1

Media and Misinformation in Times of COVID-19 How People Informed Themselves in the Days Following the Portuguese Declaration of the State of Emergency

Gil Baptista Ferreira, Susana Borges

Subject: Business, Economics And Management, Accounting And Taxation Keywords: COVID-19; Information sources; Misinformation; Social media

Online: 28 October 2020 (11:30:22 CET)

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Preprint ARTICLE | doi:10.20944/preprints202105.0035.v1

Blockchain Technology: The Emerging Human Resources Challenge

Maria P Michailidis

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Blockchain Technology; Blockchain Trust; Security; Fraud; Human Resource (Hr) Management

Online: 5 May 2021 (11:33:40 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202105.0541.v1

The Effect of Artificial Intelligence (AI) on the Quality and Interpretation of Financial Statements in the Hotels Classified in the AQABA Special Economic Zone (ASEZA)

Nawaf Hamadneh, Mousa Saleh, Omar Jawabreh, Muhammad Tahir, Rania Al Omari, Nazem Shniekat

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Artificial intelligence; Accounting systems integration; Accounting systems accuracy; Financial statements; Aqaba Special Economic Zone

Online: 24 May 2021 (08:47:20 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202008.0620.v2

Parks are Critical Urban Infrastructure: Perception and Use of Urban Green Spaces in NYC During COVID-19

Bianca Lopez, Christopher Kennedy, Timon McPhearson

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Urban green space; COVID-19; urban parks; open space; New York City; urban infrastructure; equity

Online: 30 September 2020 (10:00:40 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202104.0555.v1

Stress and Burnout Among Social Workers in The VUCA world of COVID-19 Pandemic

Gabriela Dima, Luiza Meseșan Schmitz, Marinela Cristina Șimon

Subject: Business, Economics And Management, Accounting And Taxation Keywords: COVID-19; social work/er; stress; burnout; VUCA

Online: 20 April 2021 (17:50:05 CEST)

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This paper aims to contribute to the advancement of scientific knowledge about the impact of the COVID-19 pandemic on social workers and the social work profession in Romania. Research has shown that social work is a profession at high risk for developing the burnout syndrome, which has many detrimental effects on both social workers and the clients that they serve. Two conceptual models are used to frame the discussion: the theoretical framework of VUCA (volatility, uncer-tainty, complexity, and ambiguity) to discuss the challenges of the unprecedented context the COVID-19 pandemic has created for social workers; stress and burnout to explain the negative impact of this period of time. Based on convergent mixt methods, the study sample consisted of 83 social workers employed in statutory and private social services in Romania, from different fields of intervention. Results show that 25,3% of respondents suffer from a high level of burnout and 44.6% scored in a range that indicate a medium level of burnout. A group of 31.1% have managed to handle stress factors in a healthy manner. Main stressors found are especially personal (fear of contamination, personal and family) and work-related factors (workload, new legislative rules and decisions, inconsistency, instability, ambiguity of managerial decisions, or even their absence or non-assumption, lack of clarity of working procedures, limited managerial and supervisory support, limited financial resources), less than client related factors (lack of direct contact, risk of contami-nation in two ways, managing beneficiaries fears, difficulties related to technology and digital skills). Study results point to the importance of organizational support and developing a self-care plan that help protect against occupational stress and burnout. Recommendations are made putting forward the voice of fieldworkers and managers fostering initiatives and applications of sustainability-based measures and activities designed to deal with the challenges of the VUCA environment.

Preprint ARTICLE | doi:10.20944/preprints202105.0708.v1

The Islamic Fundamentalism in Southeast Asia (The Case of Indonesia and Malaysia)

Zohreh Ghadbeigy, Maryam Jafari

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Islamic fundamentalism; Salafism; Malaysia; terrorism; Indonesia; ISIL

Online: 31 May 2021 (08:09:39 CEST)

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Preprint REVIEW | doi:10.20944/preprints202102.0081.v1

Paradigm Shift in Critical Speed Application and Modification for Shuttle Running: A Narrative Review

Mark Kramer, Eva Piatrikova

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Critical speed; exercise prescription; team sports; thresholds; shuttle running

Online: 2 February 2021 (10:05:08 CET)

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Preprint ARTICLE | doi:10.20944/preprints202107.0306.v1

Online vs. Face-to-Face Lecture Courses: Factors Impacting the Effectiveness of Online Learning

Piyapong Janmaimool, Siriphan Nunsunanon

Subject: Business, Economics And Management, Accounting And Taxation Keywords: online learning; face-to-face learning; learning effectiveness; challenges with online learning; lecture-based courses.

Online: 13 July 2021 (11:57:22 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202103.0506.v1

Subjective and Objective Measures of Streetscape Perceptions: Relationships with Property Value in Shanghai

Waishan Qiu, Wenjing Li, Ziye Zhang, Xiaojiang Li, Xun Liu, Xiaokai Huang

Subject: Business, Economics And Management, Accounting And Taxation Keywords: street view image; subjective and objective perceptions; housing prices; machine learning; computer vision

Online: 22 March 2021 (10:16:03 CET)

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The relationship between the street environment and the health, education, mobility, and criminal behaviors of its citizens has long been investigated by economists, sociologists and urban planners. Home buyers were found to pay a premium for better street appearance. Prior studies considering streetscapes mainly focus on objective measures such as the number of nearby trees, the tree canopy area, or the view index of physical features such as greenery, sky or building. However, subjective perceptions may have complex or subtle relationships to physical features, individual physical features or simply summing them up do not capture people’s comprehensive perception. In contrast, this study proposed a new approach for the urban-scale application to quantify both subjectively and objectively measured streetscape scores for six important perception qualities, namely Greenness, Walkability, Safety, Imageability, Enclosure, and Complexity. Built on prior quantitative studies in urban design quality and emerging applications in deep learning and open source street view imagery for urban perceptions, we integrated existing frameworks to (1) effectively collect and evaluate both subjectively and objectively- measured perceptions; (2) investigate the coherence and divergence in ML-predicted subjective scores and formula-derived objective scores; and (3) compare their effects in affecting house prices taking Shanghai as a case study using a large-scale dataset on home transactions. The results implied: first, the percentage increase in sales price attributable to street scores is significant for both subjective and objective measurements. In general subjective scores explained more variance over structural attributes and objective scores in hedonic price model. Particularly, objective Greenness, subjective Safety and Imageability scores positively affected house prices. Second, for Greenness and Imageability scores, the subjective and objective measures exhibited opposite signs in affecting house prices, which implied that there might be mechanisms related to the psychological, social-demographical characteristics of street users that have not been fully incorporated by objective measures that taking view indices or recombination of them. In addition, certain objective measure might outperform subjective counterpart when the connotation of the perception is self-evident and not complicated, for example the Greenness. For those concepts were not familiar to the average person, subjective framework exhibits better performance. This is the first study comprehensively expanding hedonic price method with both subjectively and objectively measured streetscape qualities. It suggested that city authorities could levy a street environment tax to compensate the public budget invested in street environment where developers secured benefits from a price premium. This study enriches our understanding of the economic values of the subjective and objective measures street qualities. It sheds light on promising future study areas where the coherence and divergence of the two measurements should be further stressed.

Preprint ARTICLE | doi:10.20944/preprints202109.0186.v1

Sustainability Reporting in the Upstream Oil and Gas Industry Between Awards and Violations: A Systematic Literature Review, Evidence From Indonesia

Febrian Kwarto, Nunuy Nurafiah, Harry Suharman, Muhammad Dahlan

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Sustainability Reporting; Law; Upstream Oil; Gas

Online: 10 September 2021 (11:26:59 CEST)

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Preprint REVIEW | doi:10.20944/preprints202211.0369.v1

A Review on Forensic Accounting Profession and Education: Global Context

Sawsan Ismail, Abdallah Bader Al-zoubi, Firas N. Dahmash, Safaa Ahmad, Mahmoud Mahmoud

Subject: Business, Economics And Management, Accounting And Taxation Keywords: forensic accounting; Jordan; legal background

Online: 21 November 2022 (04:23:16 CET)

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Preprint ARTICLE | doi:10.20944/preprints202106.0671.v1

Flexibility Versus Certainty in Planning: A Critical Review of Cross-Boundary Spatial Planning Systems and Practices

Anutosh Das, Mohammad Shahriyar Parvez

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Cross-Boundary Spatial Planning Systems and Practices

Online: 28 June 2021 (14:51:05 CEST)

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Working Paper ARTICLE

Mangrove Forests Policy Implementation: Case Studies of Ngoc Hien and Can Gio Mangrove Forests in the Southern Viet Nam

Le Xuan Tuan, Phan Thi Anh Dao, Tran Thi Minh Hang, Nguyen Cong Minh, Nguyen Thi Thu Hoai

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Mangroves; Forests policy; Policy implementation; Rehabilitation; Management; Vietnam

Online: 11 January 2021 (09:59:25 CET)

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Preprint ARTICLE | doi:10.20944/preprints202106.0203.v1

Analysis on Sustainability Reporting and Earnings Management Practices. Evidence from an Emerging Economy

Elena Nechita

Subject: Business, Economics And Management, Accounting And Taxation Keywords: sustainability reporting; earnings management; European Directive 2014/95/EU; non-financial reporting; sustainable development goals (SDGs); empirical research

Online: 8 June 2021 (09:33:10 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0294.v1

GIS Based Multi-Criteria Land Suitability Assessment for Future Urban Development in The Country Park Peripheries of Hong Kong

Anutosh Das, Ming Wai Vivian Lee, Yui Hin Isaac Wong, Yuen Ting Kitty Tang, Sayeed Aziz

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Land Suitability Analysis, Multi Criteria Analysis, Country Park Periphery, Future Urban Development

Online: 13 July 2021 (11:17:11 CEST)

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In recent years, land supply in Hong Kong has fallen sharply and fails to keep pace with the growth of population and number of households. Land shortage becomes urgent and dire. With the inadequate provision of residential land, housing supply is also adversely affected.Insufficient housing supply leads to surging property and rental price in the private market. According to the Rating and Valuation Department (RVD), the overall private domestic price index peaked in June 2017 at 336.1. Keen housing demand is also observed in the private rental market. RVD statistics showed that the domestic rental index also reached the peak at 183.6 in June 2017 and the vacancy rate of about 3.8% as at the end-2016, which is much lower than the average vacancy rate of 5% from 1996 to 2015 (Development Bureau, 2017).In addition, there is soaring housing demand in public housing. As at the end-December 2021, the average waiting time for general applicants was 5.7 years, which is nearly double of the Housing Authority’s target for providing the first flat offer to general applicants at around three years on average (Housing Authority, 2021). Identifying and securing sufficient land to meet both current and anticipated pressing housing demand becomes a key challenge of the government. In the light of this, the government has established a dedicated task force (Task Force on Land Supply) in September 2017 and appointed 30 professionals from different disciplines, such as planning, engineering, academia and think tank, to take a Marco-review on the land supply sources, look for feasible options as well as consider the pros and cons of various options. 18 land supply options were worked out for the public to make choices in the public engagement exercise. Among the 18 choices, the development area on the Periphery of Country Parks was regarded as one of the land supplies sources. This option does not only include the Hong Kong Housing Society’s studies on developing Two Pilot Areas on the Periphery of Tai Lam and Man On Shan Country Parks, but also include developing more areas on the periphery of Country Parks. The proposed option received overwhelming attention from the public and aroused debates in various perspectives. Its ecological value, recreational value, financial viability and even legitimacy were discussed. However, spatial analysis on the suitability of having residential development in Country Parks has not been conducted. Therefore, in this study, multi criteria GIS analysis is conducted to evaluate the geographic suitability of Hong Kong Country Parks for residential purpose with the consideration of various criteria.

Preprint ARTICLE | doi:10.20944/preprints202106.0288.v1

Determinants of Multiple Agricultural Technology Adoption: Evidence from Rural Amhara Region, Ethiopia

Abebaw Hailu Fikire, Mesele Belay Zegeye

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Agricultural technology; Adoption; Multinomial Logit; Poverty; Rural Amhara

Online: 10 June 2021 (11:14:06 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0049.v1

The Impact of Overseas Warehouse on Cross-Border E-Commerce Exports from the Perspective of System Dynamics

Guanglan Zhou, Zhiying Fan, Yulian Fei

Subject: Business, Economics And Management, Accounting And Taxation Keywords: System Dynamics, Overseas Warehouse, Cross-border E-commerce, Logistics Service Quality, Healthcare Supplies Export

Online: 2 July 2021 (11:13:54 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202101.0548.v1

Interrogating the Concept of ‘Community’ in Community Policing Operations in Nigeria

Ogadimma Arisukwu, Tunde Adebisi, Chisaa Igbolekwu, Festus Asamu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Community; Human Capital; Socio-Cultural; Mobilization; Partnership; Development

Online: 26 January 2021 (16:24:22 CET)

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Preprint ARTICLE | doi:10.20944/preprints202012.0456.v1

Factors That Cause the Dispute of Land Alienation Using the Institutional Approach

Azima Manaf, Zaimah Ramli, Suhana Saad

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Land dispute; land alienation; communal grant; native customary land; institutional approach

Online: 18 December 2020 (11:40:17 CET)

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Land management and community involvement are two main elements in ensuring the absence of conflict between landowners and agencies. Disputes between owners and agencies will be the biggest obstacle in the land development effort. Therefore, this article aims to address the cause of landowners’ objections against land alienation using the institutional approach. To enable the researchers to understand the root causes of landowners' objections against the alienation of land using the Communal Grant method, the institutional approach has been adopted to identify the issue of the objection. Therefore, questionnaires for 100 landowners were distributed in two villages in Semporna district in Sabah. The purpose is to obtain their views on the cause leading to the dispute of land alienation using the Communal Grant method. The Likert scale was used to enable community rankings on issues that can be understood according to the level of seriousness of the population's views on the issue of using Communal Grants in native customary land alienation. The study results explain that there are four factors that drive objection of the Communal Grant land alienation which involves the formal factors. The findings explained that there are 4 formal provisions which lead to the community's objection against Communal Grants, namely the native customary lands (NCR) act, provision of Communal Grants, provisions in the land ownership and land allocation in Sabah Land Ordinance.Due to numerous objections among native customary peoples concerning the native customary land alienation using Communal Grants, the government has acted in substitution with a fair method of individual ownership for the native customary peoples. This situation explains that disputes in land ownership can be a threat to the country if it cannot be resolved in ways and methods acceptable to the native customary community. This study will benefit the government and NGO’s to alert and focusing on barriers in the context of local community land laws. Communal grants are intended to address land issues in Sabah.

Preprint ARTICLE | doi:10.20944/preprints201709.0025.v1

Trends in the Sustainability Reporting in Italian LGOs: Better Stick or Carrot?

Davide Giacomini, Mario Mazzoleni, Laura Rocca, Cristian Carini

Subject: Business, Economics And Management, Accounting And Taxation Keywords: sustainability reporting; local government organizations; sustainable development; mail Survey; public sector

Online: 8 September 2017 (06:24:14 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202011.0427.v1

General Equilibrium Theory in Economics And Beyond

Mohamad Rilwan, Agra T. Wijeratne

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Energy; Equilibrium; Gradients; Non-Equilibrium Thermodynamics; Entropy

Online: 16 November 2020 (14:43:42 CET)

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Preprint ARTICLE | doi:10.20944/preprints202102.0313.v1

The Impact of New Ways of Working on Organizations and Employees: A Systematic Review of Literature

Karine Renard, Frederic Cornu, Yves Emery, David Giauque

Subject: Business, Economics And Management, Accounting And Taxation Keywords: New Ways of Working, Flexible Work Arrangements, Activity-Based Offices, Flexitime, Telework, Knowledge Workers

Online: 12 February 2021 (16:29:21 CET)

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Preprint ARTICLE | doi:10.20944/preprints202103.0540.v1

Is There a Critical Period for Second Language Acquisition? A theoretical Social Physics Approach

ZhaoHong Han, Gang Bao

Subject: Business, Economics And Management, Accounting And Taxation Keywords: ultimate attainment, critical period, second language acquisition, physics laws, energy conservation, angular momentum conservation, inter-learner differential attainment

Online: 22 March 2021 (14:34:49 CET)

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Preprint ARTICLE | doi:10.20944/preprints202010.0529.v1

Operational Challenges, From PMO to EPMO Execution and Operation Case Study Within Electricity Producing Companies (Four Selected Companies Within EU28)

Ekomenzoge Metuge, José Ramón Otegi Olaso

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Project Management Office; PMO; Enterprise Project Management Office (EPMO); EPMO Challenges; ANOVA; Efficiency

Online: 26 October 2020 (14:11:05 CET)

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Preprint ARTICLE | doi:10.20944/preprints202103.0011.v1

A Comparison of Estimation Methods for the Rasch Model

Alexander Robitzsch

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Rasch model; item parameter estimation; maximum likelihood estimation; item response model

Online: 1 March 2021 (13:16:08 CET)

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Preprint ARTICLE | doi:10.20944/preprints202010.0074.v1

Blockchain Paths in Rebooting the Global Response to the Sustainable Development Goals after COVID-19

Ahmet Faruk Aysan, Fouad Bergigui

Subject: Business, Economics And Management, Accounting And Taxation Keywords: SDGs; Covid-19; innovation; blockchain; development

Online: 5 October 2020 (11:39:50 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202102.0423.v1

Analysis of the Relationship between Executive Functions and Intelligence in Gifted Student: A Pilot Study.

Luque Rojas M.J., Luque D.J, Elósegui E., Román M., Casquero D., Scheithauerová L.

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Executive Functioning; Intelligence; Gifted Students.

Online: 18 February 2021 (16:22:55 CET)

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Preprint ARTICLE | doi:10.20944/preprints202107.0001.v1

Motivations to the Practice of Thermal Tourism: The Case of North and Centre of Portugal

Filipa Brandão, Dália Liberato, Ana Sofia Teixeira, Pedro Liberato

Subject: Business, Economics And Management, Accounting And Taxation Keywords: thermal tourism; health and wellness tourism; motivations; consumers’ profile; covid-19

Online: 1 July 2021 (07:39:25 CEST)

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Health and wellness tourism should be particularly valued in the post-pandemic phase, as a stra-tegic product to enhance the population's well-being and quality of life indicators, at social, phys-ical, and environmental dimensions, with different proposals for specialized experiences that complement the destination's offer, positioning regions as health and wellness destinations. Thermal tourism should be encouraged, as a specific product, due to the innovation and diversi-fication observed in the services made available and the benefits recognized at different age levels of tourists and destinations communities. Considering the relevance of thermal springs and thermal tourists for tourism destinations image, positioning, and development, this research aims to identify the specific motivations of tourists to the practice of thermal tourism, to understand how the benefits that thermal tourists search for, and their sociodemographic profile influence the motivations, and how the motivations determine the travel characteristics. This research was de-veloped on the North and Centre of Portugal, for their relevance in the context of thermal springs and related tourism activities. To achieve the research objectives, a questionnaire survey was ap-plied to thermal tourists, through a non-probability by convenience sampling, using bivariate tests, such as Pearson’s chi-squared test, one-way ANOVA, and t-student. The results highlight that most respondents practiced thermal tourism due to leisure and relaxation benefits, such as the escape from daily stress, spend time with family, and being "pampered"; relaxation is the most valued motivation, followed by the search for psychological and physical wellbeing. The research found relations between the benefits expected by thermal tourists, and their travel characteristics such as the composition of the group, the general travel motivation, the thermal destination cho-sen, and the number of nights spent. In thermal tourism, new challenges emerge, demanding the development of strategies, products, and services responding to the needs of specific market segments.

Preprint ARTICLE | doi:10.20944/preprints201811.0220.v1

Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence

Nora Muñoz-Izquierdo, María-del-Mar Camacho-Miñano, María Jesús Segovia-Vargas, David Pascual-Ezama

Subject: Business, Economics And Management, Accounting And Taxation Keywords: bankruptcy prediction; audit report; artificial intelligence; PART algorithm

Online: 8 November 2018 (14:45:12 CET)

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Preprint ARTICLE | doi:10.20944/preprints201712.0055.v1

An Empirical Study on Value Relevance of Fair Value: Based on the Data of Financial Industry and Manufacturing Industry in China

Jinyan Wu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: fair value; value-relevance; decision-making useful view; price model

Online: 11 December 2017 (05:25:13 CET)

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Preprint REVIEW | doi:10.20944/preprints202102.0515.v1

Bringing the User Back in the Building: An Analysis of ESG in Real Estate and a Framework to Guide Future Research

Shirley Kempeneer, Michaël Peeters, Tine Compernolle

Subject: Business, Economics And Management, Accounting And Taxation Keywords: ESG; Sustainable Finance; Smart Real Estate; Sustainable Real Estate; User wellbeing; Social Sustainability; Environmental Sustainability

Online: 23 February 2021 (14:11:23 CET)

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Preprint ARTICLE | doi:10.20944/preprints202101.0482.v1

Perception and Preference towards Online Education in Nepali Academic Setting

Manish Thapa

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Distance; Learning; Academic; Education; Students; Teaching-Learning; Modality

Online: 25 January 2021 (10:59:30 CET)

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Preprint ARTICLE | doi:10.20944/preprints202112.0353.v1

The Application of the Accounting for the Online Store

Tri Ayu Maulani Puspita, Maria Yovita R.Pandin

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Accounting; Financial Reports; Online Store.

Online: 22 December 2021 (11:44:00 CET)

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Preprint ARTICLE | doi:10.20944/preprints202105.0718.v1

Shifting Shopping Patterns through Food Marketplace Platform: A Case Study in Major Cities of Indonesia

Istianingsih Istianingsih, Islamiah Kamil, Robertus Suraji

Subject: Business, Economics And Management, Accounting And Taxation Keywords: marketplace platform; consumer interest; ease of use; security; online shopping

Online: 31 May 2021 (09:09:38 CEST)

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Preprint ARTICLE | doi:10.20944/preprints201902.0051.v2

Socio-Demographic Statuses: Theory, Methods, and Applications

Kabir Bindawa Abdullahi

Subject: Business, Economics And Management, Accounting And Taxation Keywords: socio-demographic positions; socio-demographic success; socio-demographic evolution; socio-demographic hierarchy; analytical measures

Online: 16 December 2020 (12:11:53 CET)

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Preprint ARTICLE | doi:10.20944/preprints202010.0542.v1

Management of Downstream Oil Palm Development in Technopolitan Area, Pelalawan Regency Indonesia

Zaili Rusli, Dadang Mashur, Ringgo Eldapi Yozani, Dedi Kusuma Habibie, Khairul Amri, Risky Arya Putri

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Downstream oil palming; Management; Technopolitan

Online: 27 October 2020 (09:04:36 CET)

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Working Paper ARTICLE

A Linear Process Approach to Short-term Trading Using the VIX Index as a Sentiment Indicator

Yawo Mamoua Kobara, Cemre Pehlivanoglu, Okechukwu Joshua Okigbo

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Short-term trading; mean reversion; VIX; SPY; linear stochastic process; MACD; Bollinger Bands

Online: 29 July 2021 (16:24:34 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202108.0107.v1

Tree Resin as the Most Macroergic Constituent of Conifers – A Possible Means to Mitigate Global Warming and Climate Change

Jaroslav Demko, Ján Machava

Subject: Business, Economics And Management, Accounting And Taxation Keywords: resin; soft- and hardwood; combustion heat; pulp; renewable source; carbon sequestration; climate change

Online: 4 August 2021 (11:24:26 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202009.0633.v1

The Impact of COVID-19 Outbreak on the Tourism Needs of Algerian Population

Azzeddine Madani, Saad Eddine Boutebal, Hinde Benhamida, Christopher Robin Bryant

Subject: Business, Economics And Management, Accounting And Taxation Keywords: COVID-19; pandemic; tourism; tourist behavior; tourism sustainability

Online: 26 September 2020 (13:19:47 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202101.0602.v1

Economic Complexity and Poverty in Developing Countries

Sena Kimm Gnangnon

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Economic complexity; Poverty headcount; Economic Growth; Economic growth volatility; Income inequality; External shocks.

Online: 29 January 2021 (06:06:47 CET)

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Preprint ARTICLE | doi:10.20944/preprints202012.0613.v1

Formal Cattle Marketing in Rural Zimbabwe in Light of Covid-19: Implications for Sustainable Livelihoods and Development

Paradzai Munyede

Subject: Business, Economics And Management, Accounting And Taxation Keywords: COVID-19; cattle markets; sustainable livelihoods; local governments; poverty; local economic development

Online: 24 December 2020 (09:34:45 CET)

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Preprint ARTICLE | doi:10.20944/preprints202010.0282.v1

The Medical Community Perspectives Regarding the Egyptian Medical License Exam: Mixed-Method Study

Asmaa Abdel Nasser, Asmaa Sharif, Fatma Elkhamisy, Hadeer Adel, Ahmed Hussein, Nesrin Handoka, Ahmed Ali, Enjy Abouzeid

Subject: Business, Economics And Management, Accounting And Taxation Keywords: National Licensing Exam; EMLE Framework; Exam Logistics; Exam Set up; Egypt

Online: 13 October 2020 (13:59:51 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202104.0731.v1

Analysis of Crisis Management of a Korean Fitness Center during the COVID-19 Pandemic

Jae-Yoon kwon, Jun-Su Kim, Tae-Seung Park

Subject: Business, Economics And Management, Accounting And Taxation Keywords: COVID-19; crisis management; Korean fitness center; Importance–Performance Analysis

Online: 28 April 2021 (07:47:57 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202010.0344.v1

Educational Escape Rooms: Challenges in Aligning Game and Education

Alice Veldkamp, Sigrid Merx, Jasper van Winden

Subject: Business, Economics And Management, Accounting And Taxation Keywords: educational escape room; persuasive gaming; professional development; alignment

Online: 16 October 2020 (08:36:22 CEST)

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Working Paper ARTICLE

The Efficiency of Governments` Policies to COVID-19: A Top-Down Approach Based on DEA Window Analysis

Yasaman Boroumand, Abdolrasoul Ghasemi, Masoud Shirazi

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Coronavirus; COVID-19; DEA Window Analysis; Healthcare; Efficiency of Policy

Online: 3 February 2021 (09:52:27 CET)

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Preprint CONCEPT PAPER | doi:10.20944/preprints202103.0296.v1

Six steps in the right direction: guiding the development of competency frameworks in healthcare professions

Alan Batt, Brett Williams, Madison Brydges, Matthew Leyenaar, Walter Tavares

Subject: Business, Economics And Management, Accounting And Taxation Keywords: competency framework, professional competency, competency development, CBME

Online: 11 March 2021 (07:42:38 CET)

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Preprint ARTICLE | doi:10.20944/preprints202102.0100.v1

Pareto Efficiency of Mixed Quantum Strategy Equilibria

Marek Szopa

Subject: Business, Economics And Management, Accounting And Taxation Keywords: game theory; quantum games; Nash equilibrium; Pareto-efficiency; correlated equilibria

Online: 3 February 2021 (09:51:34 CET)

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Preprint ARTICLE | doi:10.20944/preprints202107.0705.v1

Contextualizing Theology: A Look at the Sociopolitical Crisis in Nicaragua and the Evangelical Response

Norlan Josué Hernandez Blandón

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Contextual theology; contextualization; social engagement; Evangelicalism; Nicaragua; Politics

Online: 30 July 2021 (14:25:28 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202106.0419.v1

Advertising Literacy Measurement Scale from Students' Perspective

Nazanin Rasekh, Hamid Ghasemi, Leonardo Jose Mataruna-Dos-Santos Mataruna-Dos-Santos, Hossein ABdolmaleki, Behzad Soheili

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Aesthetic literacy, Informational literacy, Promotional literacy, Rhetorical literacy, Students, Validation.

Online: 15 June 2021 (16:13:16 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202103.0501.v1

Driving Model of Determinant Factors Affecting the Performance of Small and Micro Enterprises: Empirical Evidence from Amhara Region, Ethiopia

Zhang Yutang, Ayele Eshetu Yesuf

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Enterprise Performance Indicator; Market Linkage; Credit Access; Working Premises; SME

Online: 19 March 2021 (13:57:19 CET)

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Preprint ARTICLE | doi:10.20944/preprints202107.0157.v1

Financial Literacy and Sustainable Consumer Behavior

Ester Muñoz-Céspedes, Raquel Ibar-Alonso, Sara Lorenzo-Ros

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Financial Literacy; Financial Behaviour; Consumer Behavior; Sustainable Consumer Behavior; Social Media; Natural Language Processing; Social Network

Online: 6 July 2021 (13:42:31 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202104.0795.v2

Impact Financial Performance to Stock Prices: Evidence From Indonesia

Rusdiyanto Rusdiyanto, Indra Prasetyo, Nabilah Aliyyah, Diah Rani Nartasari, Sanjayanto Nugroho, Yessi Rahmawati, Selvi Permata Groda, Surya Setiawan

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Stock Prices; Financial Performance

Online: 14 May 2021 (16:27:12 CEST)

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Preprint REVIEW | doi:10.20944/preprints202107.0083.v1

Gender Dimensions in Disaster Risks Reduction Policy: Insights from Bangladesh

Sajal Roy, Bishawjit Mallick, Utsab Bhattarai

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Disaster; Vulnerability; Women; Gender; Disaster Risk Reduction; Bangladesh

Online: 5 July 2021 (09:39:48 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202206.0269.v1

Accounts Receivable Management: Information and Accounting Support and Main Aspects

Sergey Krylov

Subject: Business, Economics And Management, Accounting And Taxation Keywords: information and accounting support; accounts receivable; management; business

Online: 20 June 2022 (10:32:41 CEST)

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Preprint ARTICLE | doi:10.20944/preprints201807.0186.v1

The Impact of Working Relationships in the Accounting and Audit Cycle

Reza Mohammadi

Subject: Business, Economics And Management, Accounting And Taxation Keywords: audit quality; previous working relationship; audit and audit cycle

Online: 11 July 2018 (03:37:49 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202105.0148.v2

Strengthen the Impact of CSR Information and Audit Quality on Investment Decisions: The Role of Good Corporate Governance in ASEAN Countries

Istianingsih Istianingsih, Vidiyanna Rizal Putri, Marissa Grace Haque

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Corporate Social Responsibility; information; Good Corporate Governance; abnormal stock return; audit quality

Online: 31 May 2021 (13:23:05 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202012.0577.v1

Literature Mapper: A QGIS Plugin for Georeferencing Citations in Zotero

Michele Tobias, Alex Mandel

Subject: Business, Economics And Management, Accounting And Taxation Keywords: GIS; QGIS; Zotero; Python; Georeference; Citations

Online: 23 December 2020 (09:41:08 CET)

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Preprint REVIEW | doi:10.20944/preprints202104.0432.v1

Towards a Global Entrepreneurial Culture: A Systematic Review of the Effectiveness of Entrepreneurship Education Programs

Jacinto Jardim, Ana Bártolo, Andreia Pinho

Subject: Business, Economics And Management, Accounting And Taxation Keywords: entrepreneurial programs; pedagogical interventions; educational interventions; entrepreneurship education; entrepreneurial culture; effectiveness; globalization

Online: 16 April 2021 (10:33:48 CEST)

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Preprint ARTICLE | doi:10.20944/preprints201908.0236.v1

Growth Opportunities and Earnings Quality from Emerging Economies

Jerry Danjuma kwarbai, Rufus Ishola Akintoye, Festus Fola Adegbie, Apollos Nwabuisi Nwaobia

Subject: Business, Economics And Management, Accounting And Taxation Keywords: earnings quality; growth opportunities; discretionary accruals; corporate age; corporate size

Online: 23 August 2019 (04:40:37 CEST)

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Working Paper ARTICLE

Assessment of Indigenous Institutions in Natural Resources Governance Systems in Pastoral Areas of Isiolo Kenya

Abdirahman Abdi Jilo

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Governance; Livelihoods; Natural Resources; Resilience; Traditional Systems; Pastoralism

Online: 18 March 2021 (13:15:35 CET)

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Kenya’s natural resource base has dwindled over years. The existence of many natural resource policies, some that are incompatible, has resulted in complex rangeland management regimes, giving rise to fragmented interventions and inadequate natural resource policies in relation to pastoralism. The majority of pastoral land resources held under a controlled access system by the national government that regulates management and utilization of resources. Pastoralists in Kenya have become among the most marginalized and disadvantaged minority groups. This is due to limited or under investment by government and other actors, and access to, or ownership of land, water and other resources, which are fundamental for pastoralism. This study examines significant obstacles for the establishment of a more inclusive ‘governance’ approach to natural resource management in northern Kenya, that characterize the customary Boran knowledge such as Deedha’s (traditional grazing unit) and formal institutions and seeks to address the tension between them through a legal framework that accommodates both. The results of the study established existence of the traditional structures and institutions in governance of natural resources within the pastoralist communities in Isiolo County. These institutions have evolved to cope with changing dynamics brought about by formalization of the natural resources governance. The resulted showed that various formal institutions from national government agencies to county government department were involved in management of the natural resources. However, the study established various operational divergence and links between informal and formal institutions involved in natural resources management. The study concluded that both informal institution such as Deedha and formal institutions constituted by national and county government did governance of natural resources among pastoralist communities in Isiolo County. The communities however have more trust in the informal structures and institutions because of their flexibility and inclusiveness.

Preprint ARTICLE | doi:10.20944/preprints202106.0446.v2

The Latent Digital Divides and Its Drivers in E-Learning: Among Bangladeshi Student During COVID-19 Pandemic

Md Badiuzzaman, Md. Rafiquzzaman, Md Insiat Islam Rabby, Mohammad Mustaneer Rahman

Subject: Business, Economics And Management, Accounting And Taxation Keywords: COVID-19; Digital Divide; Online Learning; Multi-level Digital Divide

Online: 30 June 2021 (12:28:15 CEST)

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Business, Economics and Management