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    602 research outputs found

    Corporate Social Responsibility: Understanding The Impact on Gen Z Communication and Purchasing Decision in India

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    Corporate Social Responsibility is an idea that a business adopts to act socially and environmentally positively towards the consumers. It is also seen as a strategic indicator that contributes to brand reputation. This qualitative study investigates the influence of Corporate Social Responsibility on Gen Z in India. Generation Z one of the most technologically advanced generations now. These digital humans have access to extensive information with just a click. However, it has been showcased that Generation Z whilst relying on worth-of-mouth, prefer to check ratings and reviews online rather than understanding companies’ values. This cuts off the relationship between humans and the companies and becomes a threat for firms that want to connect with the younger generation with their ideas and initiatives towards the environment. CSR not only creates a brand image but promotes consumer satisfaction. The research takes a phenomenological approach, gathering primary data from six semi-structured interviews. The thematic analysis uncovered seven themes underpinning the findings of this study. Broadly speaking, this study finds that Gen Z buying behavior is multifaceted and that whilst Gen Z desire to purchase products and services from companies that have high CSR standards, the actual buying decision is a factor of 1) Access to information and 2) Income levels and 3) Education levels

    Corporation Tax as a strategy to attract Foreign Direct Investment in Ireland

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    This qualitative study aims to explain the reasons that make the Corporation Tax Policy work at attracting FDI to Ireland and find out the learnings from this process. The results report that the significance of the Corporation Tax rate is lessening as a result of the coordination among OECD countries, however, it remains as the headline for the process of attracting FDI and the most important factors that contribute to this process along with Corporation Tax rate are Tax Incentives, Market Size, Labour, Business friendly environment, Language and Infrastructure, which are also perceived as the reason why the tax rate works. It was also found out that the increase in the Corporation Tax rate to 15% in the next years is not expected to have a significant impact on companies already established in Ireland, considering their first investment was a bigger decision, and relocation would have to consider additional costs related to the other factors mentioned. The Irish Corporation Tax Policy is perceived to be shaped in accordance with its results in time and complemented with learnings in terms of compliance, fairness and transparency, that coordination brought. The most significant lesson it generated is the fact that lowering the tax rate is not an injustice to the economy, as it helped establish the foundations for FDI and contribute to the creation of employment that increased the collection of tax as a consequence

    Improving Current Recruitment Practices for Retention of Millennials Accountants in Ireland

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    The main aim of this dissertation was to improve the current recruitment practices and improve retention of millennial accountants in Ireland focusing on organizational context factors. The main elements of improving recruitment practices were identified as company context factors including culture, workplace policies and leadership style. The objectives of the study included, firstly to assess how significantly recruitment practices affect retention of millennial accountants, findings revealed that there was a significant effect on millennial talent. Positive and negative experiences of candidates, including adequate feedback, strategic leaders and showcasing company culture and policies during the recruitment process greatly impacted retention, secondly, to explore millennial accountants perception of the organisational context factors, findings highlighted the varying perception of these context factors which again were linked to positive experiences and workplace. Thirdly, to assess the relationship between company context factors and millennial accounts values, findings showed a staunch alignment between both existed. Lastly, to Identify measures to improve recruitment practices & retention strategies based on the perception of organizational context factors, Improving recruitment practices included ensuring positive experiences during recruitment process. For retention, company’s should implement innovative and technological advancements, provide more support financially due to the current cost of living crises, allow flexibility, and hire more people to cut down on workload to enhance retention.The research used the interpretivist paradigm focusing on thematic analysis which necessitated the use of semi-structured interviews as the data collection method. Eight semi-structured interviews on millennial accountants from diverse cultural background in the Irish accounting sector due to the diversity of the country and sector. No big 4 company employee was interviewed as major focus was on the local Irish demographic. The findings generated from the study helped to understand that millennial candidate positive experience had a direct effect on their decision to accept job offers, that organizational context factors influenced recruitment and retention of millennial talent and the measures through which recruitment and retention could be improved for these accounting company’s. The implications of the findings generated are explained, research limitations are identified and recommendations for future research and practice we adequately given

    The European Right to be Forgotten in the Context of Search Engines

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    In this dissertation, the implementation of the right to be forgotten in the context of search engines throughout Europe was analysed, notably considering the CJEU case-law. The whole examination examined the balancing test which must be present when controllers of personal data deal with removal requests. In such an assessment, the contrasting rights and interests of data subjects and the general public must be weighed up in order for search engine operators, data protection authorities or judicial authorities to reach a decision regarding the suppression of information from the Internet. The CJEU recognition of search engine operators as controllers of personal data in Google Spain gave rise to some criticism regarding the public role such private companies would be playing, as opposed to what the neutrality principle proposes. Nevertheless, theses private entities possess more financial resources and availability of staff to handle such cases, which renders the Court’s decision comprehensible. Following this judgment, the right to be forgotten was codified in the General Data Protection Regulation, although some points remained undiscussed. In this sense, GC and Others addressed the general prohibition of processing sensitive data, in which the Court decided that search engine operators must act only after receiving a de-referencing request involving such types of data, not in a systematic manner. Additionally, Google v CNIL highlighted the debate concerning the extraterritorial application of EU data protection laws worldwide. In a cautious approach, the Court decided that the erasure of personal data must take place inside the European Union, however it still recognised the rare possibility of requiring a global de-indexation, although it cannot be easily foreseeable once such requirement would create endangering and unnecessary tensions between the Union and third states. Despite the impossibility of completely removing content from the digital space, some measures may suffice to prevent the access of information. In this sense, some solutions were proposed to make the application of the erasure of personal data on the Internet more effective. Accordingly, it includes expiration dates, segmentation, pseudonymisation and public-private partnerships, which, in essence, would help to minimise the current administrative burden of search engine operators, while providing more protection of personal data for Internet users as well as greater public oversight of the measures taken by private entities in implementing such right

    Mandatory Mediation: One Giant Leap for Commercial Disputes in Ireland

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    In this dissertation, this author analysed the effectiveness of mandatory mediation as a system to combat rising pressure on the commercial court system, increasing costs and time for the parties involved in the dispute, and failing trust in the judicial system. This analysis was conducted by reviewing international jurisdictions that have successfully implemented a mandatory mediation system as well as the current commercial dispute resolution system in Ireland. It sought to develop a proposal for a system that could be applied to Ireland. This author proposed that the introduction of a system into Ireland would not be contrary to any existing legislation and could adapt the current framework to meet the needs of mandatory mediation

    Small investor- advise small investors on how to manage investment risk.

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    High inflation is striking all over the world due to war, conflict, and pandemics. And deglobalization and the ageing population trend lead the world into turbulence stages. These situations make understanding investment become more important to preserve wealth. The research purpose is to advise small investors on how to manage investment risk. Identify the best investment strategy for small investors and make rational decisions without effect by fear and greed. Finding the right approach to manage the risk of investment. The primary data for this research was collected through semi-structured questionnaires and received 51 participants' questionnaires from 21 countries covering most regions of the world. The research methodology used epistemology research assumptions through interpretivism study with qualitative research methods. The literature review covers all the key areas in investments. Explain investment and considered define what is small investors and examine the limitations facing small investors and Investor Behaviour. Analysis of all the aspects that affect investment making. Such as macroeconomics, risk management, and company evaluation. The importance to understand monetary policy, the position of the American dollar in world economics, and the Economics & Economic cycle. Other themes include identifying a great business investment and what is second-level thinking that it is important to know what others think and choose what everyone investing in the future as Keynes’s viewpoints. How to think differently and find the next popular investment opportunity is the key point to success in investment. The final part explores different investment philosophies & strategies for small investors. In the investment philosophy &strategy section, explore the efficient-market hypothesis, Warren Buffett's Investing Style and how Asset allocation works. In primary data of questions and analysis, The questionnaire has 18 questions designed in response to literature structures. The sample was conducted in 21 countries with participating representatives to study global investor risk attitudes and behaviours. The demographic profile of the participants reflects a group primarily composed of younger adults with higher education and financial stability with roughly equal gender. The key findings of the research show the majority of participants have a relatively conservative attitude toward investment risk. Consider they are incapable investors in sample participants with 96.1% having undergraduate education and 77.4% can use more than two languages. Lack of financial knowledge is the other big finding, such as a low percentage of participants being aware of high fees and expenses. The finding indicates that investors need to enhance their financial knowledge such as taking various forms, including workshops, courses, and online resources. as well as seeking professional advice can help mitigate the risk of making investment choices. There is some recommendation for small investors to address these issues, The first is to use a margin of safety that leave enough safety space in investment. Other recommendations such as Asset allocation strategy combines diversification of investment in the portfolio theory, passive such as ETFs, and active investing advantages benefits. Therefore, investors should consider long-term investment strategies that align with their risk tolerance and financial goals. Overall, Improving individuals' financial knowledge can make more rational investment decisions, that can enhance investment performance and manage investment risk

    Critical Analysis of the Most-Favoured-Nation Principle: Myth or Path to Trade Liberalisation

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    In this dissertation, the principle of the Most Favoured Nation treatment and some of the key issues that arise in its negotiation was examined extensively by the author. This principle of universal equal treatment underpins the World trade Organization. It is a non discriminatory trade policy that obligates members of the world trade organization to extend the same treatment to all members. The controversy that exists at the heart of this study was whether the Most Favoured Nation principle has been successful in achieving the lofty goals of equality and non-discrimination. It examined the growing irrelevance of the Most Favoured Nation principle in international trade due to an increase in the formation of free trade areas. The analysis then progressed to cut across the multiple facets of international trade. It evaluates the effects of the Most Favoured Nation Principle in the liberalisation of trade in goods, services and intellectual property rights. The author then recommends that the key functions of the Most Favoured Nation Principle should be reinforced through the establishment of a more efficient enforcement mechanism

    Misinformation in a Digital Age: A Comparative Analysis of how Legislation in the UK, Ireland, Australia, Hungary and the USA is Dealing with False Online Information

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    In this dissertation it was shown how damaging online misinformation can be and the different jurisdictional legal instruments employed examine misinformation in a digital age – what misinformation is; the different legal and policy instruments used to reduce misinformation in the EU, the UK and America; the difficulties in identifying and tackling misinformation, and potential solutions to tackle misinformation on social media and on the internet. This dissertation examined the strengths and weaknesses of each piece of legislation and the difficulties in tackling misinformation. Issues identified included the violation of human rights in any censorship model, the problems of appointing a censor, including bias, incorrect censoring and abuse of power. The author acknowledges that disinformation and misinformation has hugely negative implications but emphasises the need for academic freedom and dissenting views for the sake of innovation and scientific breakthroughs. The author also identified many examples of dismissing or censoring statements that subsequently turned out to be true. The conclusions drawn from this dissertation were that there were many methods available for the tech giants to reduce online misinformation, but that these methods should be used only when statements are obviously and objectively untrue and harmful, rather than enforcing a draconian regime that ultimately restricts truth

    Investigation into the Motivation of Mature Learners to Engage and Sustain Engagement with Part-Time Higher Education Degree Programmes

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    The Irish National Skills Strategy 2015 – 2025 committed to an educational goal of developing highly skilled people with higher order capabilities for the 21st century workplace. Mature learners are a growing cohort of learners at Griffith College Cork in recent years. Griffith College is a privatelyowned, third level, higher education institution with campuses in Dublin, Cork and Limerick. In order to align with the Irish National Skills Strategy 2015 -2025 and to improve supports for mature learners, this research aims to understand the motivational drivers of mature learners in part-time higher education. The research objectives for this case study are: 1) To examine the motivational factors that influenced the mature learners’ decision to apply for their respective part-time degree courses. 2) To analyse the motivational factors that engaged and sustained the mature learner allowing them to complete their studies. 3) To consider additional educational initiatives and innovations that Faculty members can implement in order to enhance and support the learning experience for mature learners. The participants in this research were all mature learners who successfully completed part-time, undergraduate degrees at Griffith College Cork. Through a sequential explanatory mixed methods research approach using a literature review, a quantitative questionnaire and qualitative interviews, the study identified that the key motivational factors to start an undergraduate part-time degree include: Self-esteem/ Worthiness, Life-Stage/ Timing, Career Change/ Promotion, Admissions Process, Love of Learning. In order to sustain motivation to completion of the degree, the study revealed the following motivational factors play an integral role: Lecturers/ Lecture Style, Intrinsic Motivation, Peer Support, Extrinsic Motivation and Fear of Failure. Drawing on two social cognitive motivation theories of Self-Determination Theory (SDT) and Expectancy-Value Theory (EVT), the study makes recommendations for higher education institutions to enhance the learning experience for mature learners by including: Time Management Clarity, Testimonial Advertising, Opportunities to Experience Higher Education, Elective Choices, Social/ Study Space and Physical Supports for Learning. Areas worthy of further study would be to examine the motivational factors for full-time undergraduate learners and a comparative study of mature learners in a larger university setting in order to fully understand all the learning supports and initiatives that could be deployed in a private, higher education college setting for an optimal learning experience

    The Right to Inclusive Education for Children with Disabilities and Special Educational Needs in Ireland: A Critical Analysis under International Human Rights Law

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    This research has highlighted that while there have been several encouraging developments for children with disabilities and Special Educational Needs (SEN), including Ireland’s ratification of the Convention on the Rights of Persons with Disabilities (CRPD) in 2018 and the enactment of the Education (Admission to Schools) Act 2018, current gaps in practice remain which hinder the realisation of the right to inclusive education for such children. Adopting doctrinal, sociolegal and historical methodologies, which was further supplemented by drawing on empirical research in the field of disability studies, this research examined the right to education under the wider international and regional human rights framework and explored the various sources from which the child’s right to education derives. This set the foundations from which the right to education for more generally for children with disabilities and SEN may be located. This was followed by tracing the emergence and key developments on the international level leading up to the adoption of the CRPD. After which, the CRPD, and specifically the right to inclusive education under Article 24 were examined. This research then considered the historical development of the educational rights of the child in Ireland. This began by locating the right to education in the Constitution of Ireland 1937 and reflects on germane case law which refined the scope of this right, particularly for children with disabilities and SEN. This was followed by charting the radical shift in legislative and policy developments in this area, beginning with the enactment of the Education Act 1998. Finally, this research analysed the translation of inclusive education in practice for children with disabilities and SEN with a view to examining the factors which facilitate, and the barriers which inhibit, inclusive educational practices for children with disabilities and SEN in Ireland, meeting the obligations conferred on States Parties by the CRPD and Article 24 thereunder

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