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“Can sustainability accounting practices help companies to attract investment?”
No full textThis study showed that sustainability accounting practices can help companies to attract
investment. This study was able to demonstrate that there is a desire from investors for more
transparency, sustainability (environmental, social, and economic) and ROI for their investing.
Sustainability accounting was shown by this study and the associated research to demonstrate that
sustainability accounting can help investors reach these desires, and as such help companies to
attract these investments.
The approach to conducting this research was an interpretivist one as this approach best aligned to
the identified research question. The purpose of the chosen methods of research were analytical
and exploratory due to the sentiment analysis that completed with the interviewees. A qualitative
approach was adopted to conducting two types of primary data collection – interviews and surveys.
The interviews were conducted over video call and the surveys were distributed through contacts
and accounting forums / groups.
The study identified that sustainability accounting practices are efficacious and if adopted by a
company can provide to potential investors the transparency they want from companies when
deciding on which company to invest in. It also showed that due to patterns and lack of widespread
adoption of sustainability accounting identified, that adopting sustainability accounting could
provide a differential and competitive advantage for companies when trying to attract investors
Transgender Workplace Discrimination in South East Asia (SEA) Hospitality Industry, from multiple perspective: Employers, Employees and Consumers
No full textThis dissertation discusses transgender discrimination in Southeast Asian (SEA) countries, specifically Thailand and Malaysia. The objective of this study is to identify the root cause of transgender discrimination and develop potential solutions for this issue within the hospitality industry.
The study involves a thorough literature review regarding transgender daily life, experiences, transitioning, etc., with a clear focus on employment aspects within the hospitality industry. The conceptual framework is built upon previous discrimination root causes in general and then applied to existing transgender individuals working in the hospitality industry or those who were previously employed in the industry. The main purpose is to seek an understanding of how these aspects interconnect.
Data collection for this research study involved individual interviews with employers and employees who have more than one year of experience in the hospitality industry, as well as consumers who travel at least twice per year.
Upon the completion of data collection, the findings allowed the author to conclude factors that initiate such discrimination practices in the hospitality industry. Specifically, employers currently in Human Resources and Learning & Development positions were interviewed to provide organizational perspectives. Employees also provided crucial insights into their working experiences with transgender colleagues, past or present. Additionally, consumers were expected to offer a different point of view based on their encounters with transgender employees in hotels.
Ultimately, by collecting data from interviews, the author seeks to explore potential solutions to reduce the phenomenon of transgender discrimination in the hospitality industry
Corporate Social Responsibility and Small and Medium Enterprises’ (SMEs) Competitiveness in Lagos, Nigeria.
No full textWith Lagos State inhabiting the highest number of SMEs in Nigeria, there seems to be little to no study conducted on their competitiveness using corporate social responsibility (CSR) as the predicting variable. Due to this, this study examines the relationship and effect of CSR on the competitiveness of SMEs in the state and further suggests ways through which SMEs in the state can utilise CSR as a tool for sustainability. The study tackled the research problem via the lens of three theoretical frameworks: Stakeholder Theory, Social Contract Theory and Systems Theory. In achieving the research objectives and testing the study’s hypotheses, descriptive statistics and inferential statistics were used. This study is premised upon the positivist research philosophy and hence adopts a quantitative approach in finding answers to the research questions. Moreover, the descriptive cross-sectional research design was also used. Data was collected using structured electronic survey questionnaires (Google Forms) and analysed using frequencies, percentages (descriptive statistics), simple regression and correlation (inferential statistics). This was done with the aid of the statistical Package for Social Sciences (SPSS) version 20.0. Results obtained indicated that CSR has a positive relationship with SMEs’ competitiveness while the legal dimension of CSR has a negative relationship with the competitiveness of SMEs. The study therefore concludes that an increase in the practice of CSR will lead to an increase in SMEs’ competitiveness while an increase in the implementation of the legal dimension of CSR will lead to a decrease in SMEs’ competitiveness. The study recommends that SMEs should utilise CSR a publicity/marketing tool to increase the public awareness of their businesses to generate more sales. Furthermore, CSR should be used by SMEs as a brand loyalty tool where customers become emotionally attached to their products/services. The study also advises the Lagos State government to reduce the tax burdens placed on SMES. Statutory provisions that are detrimental to the competitiveness of SMEs in the state should be repealed and replaced with favourable ones. Also, the government should increase the tax rate on large organisations that produce similar products/services with those of SMEs. Implementing these would greatly increase SMEs’ competitiveness in the state
The Perils, Predicament of Giggers in the Food Delivery Sector in Dublin
No full textThis dissertation elucidates the various precarious work conditions inherent in platform-based work, particularly in last mile food delivery sector in the city of Dublin. It includes quantitative analysis of 95 food delivery riders’ responses towards the substandard, precarious working conditions, earning patterns, the existence and proportion of riders in the grey market where an individual leases a rider account for a weekly fee enabled by the platform providers by means of substitution, which causes decreased earnings of such gigger/delivery rider resulting or contributing as a factor for emotional distress, the impact of eased COVID-19 restrictions on their earning potential, work satisfaction and emotional wellbeing, what are their expectation in addressing the issue pertaining to their employment status. Working conditions in platform-based jobs through the eyes of delivery riders and the need to provide better working conditions, employment rights to provide a social safety net for their psychological wellbeing is depicted. It is also found that earnings of a delivery drivers/riders per hours of effort put in generating revenue for the platform providers are well below the national minimum wages as opposed to the claims made by the platform providers to be on par with the national minimum wage and (earnings claimed to be above during peaks hours) causing psychological distress to the delivery riders in addition to the physical exhaustion involved in the kind of work carried out. Bivariate analysis carried out to identify the relationship between the emotional precariousness /distress faced by the food delivery riders owing to the working conditions, earnings, and employment benefits is found statistically significant i.e., the food delivery riders in Dublin are exposed to emotional distress. However, given the financial and time constraints the study is limited to the city of Dublin. Therefore, the generalisation of the results is limited
Factors Determining the Adherence to Corporate Governance Codes: Case Study of The Banking Sector in Ireland
No full textCorporate governance involves principles regulating the conduct of corporate business firms. It ensures transparency, accountability and upholds the interest of shareholders and stakeholders. Irish corporate governance is structured using the Comply-Explain (CEP) approach, where firms comply with corporate governance principles or explain reasons for non-compliance. This approach is said to be weak, inefficient as companies do not adhere to codes neither give sufficient reasons for non-adherence. This research investigates the adherence level of corporate governance codes amongst Irish banks. The research collects data from interviews of two bank managers and three bank boards of directors. Overall, the study discovers that earlier claims of the inefficiency, non-adherence and lack of sufficient explanations that trailed the CEP approach are false regarding Irish banks. The study finds that Irish banks adhere to corporate governance codes due to the impact of the Central Bank of Ireland, bank customers, and the role of the non-executive directors. The study also discovers the challenges associated with adherence to corporate governance codes in Ireland includes; a constant update of codes, lack of uniform implementation of regulations, and impacts on investors. It is, therefore, recommended that the earlier mentioned challenges be addressed through a time-efficient update of codes and creating a central standard for the implementation of regulations. This will improve the adherence to corporate governance principles for the growth and development of the Irish financial secto
Women’s inclusion in the Board of Directors A comparative analysis between the United Kingdom and Mexico.
No full textGender balance in companies and more specifically in the board of directors has slightly improved in the recent years. This research is motivated by the interest of achieving an understanding from companies about the scope of having a greater number of women on the board of directors.
Mexico and the United Kingdom have a very huge difference in the rates of women on boards in each country. Thus, the research objective is to understand what are the factors that determine the differing participation rates of women in the board of directors in the United Kingdom and Mexico?
The research question is answered through a review of studies that have already been carried out in each country and additionally through interviews with women who are leaders in companies in both countries.
The findings show that it exist four factors that are the most influential in the number of women participating in the business world. Those factors are cultural, flexibility, the labour force that is the availability of suitably qualified member of the labour force, and family firms, in Mexico 83% of the companies belongs to Mexican families. (Encalada J., Martin Reyna J., 2017)
These results indicate how cultural variation is a factor of great importance in each country, since the United Kingdom is more aware of the problems that happen in the world and questions what they need to do to change them. However, Mexico is a country with a “machismo” culture where men are still seen as those who are dedicated to work and women are still perceived as ‘the housewife’. This makes the country more inflexible to change due to its norms and culture.
With this in mind, it is recommended to create an Institution in Mexico that regulates the number of women within companies in all positions and especially in the boards of directors. This institute should also help raise awareness in Mexican society of how important women are in the business world and to motivate them to continue developing their professional careers
The role of marketing strategies in the maintenance of gender stereotypes in the French fashion industry: Analysis of print T-shirts and consumer’s perception
No full textThis study explores the role of marketing in reinforcing gender stereotypes in the adult ready-to-wear sector in France, through the analysis of print T-shirts and consumer perceptions. A total of 200 adult T-shirts from 12 popular French fashion retailers were selected for analysis. A detailed examination of messages, images, and colors reveals disparities between men and women. Men are often depicted as encouraged to be their best selves and to explore the world through themes such as sport, adventure, or the urban environment. In contrast, women are often confined to an idealized and superficial world where relationships, physical appearance, and emotions take priority.
The analysis also indicates that gender stereotypes on T-shirts are specific to the adult segment and to French culture. Interviews were conducted with 7 individuals, including 4 women and 3 men aged 15-74, to analyze their perception of gender stereotypes on T-shirts. The analysis revealed that three factors influence this perception: the individual's gender, the individual's attitudes towards gender roles, and the individual's age.
This research serves as a continuation of previous studies on gender marketing, and the findings underscore the importance of marketing strategies being aware of their effects on social representations of gender roles
The Impact Of Employee Job Satisfaction On Employee Retention In The Nigeria Banking Industry
No full textThe high employee turnover ratio is the major concern of most banks in Nigeria because it is very expensive to the banks. Employees take an increasing role in service-based industries like banks in driving organizational profitability, therefore retaining skilled employees is the goal of many banks in Nigeria. The purpose of this study is to examine the impact of employee job satisfaction on employee retention in the banking industry. The primary objective was to examine how job satisfaction of employees’ variables like work environment, compensation/salary, promotion (career growth), and job security, impact employee retention.
This study aligned with the positivist position, based mainly on the deductive approach, and follows the main steps of quantitative research. Employees of commercial banks were selected through convenience sampling and questionnaire was used to collect the primary data. 228 respondents that gave their consent participated in this study by filling the questionnaire on the internet. The four hypotheses drafted were tested using Pearson Correlation and Simple Linear Regression.
This study concluded that the work environment has a significant influence on employee retention in Nigeria’s banking industry, there is a significant relationship between compensation/salary and employee retention in Nigeria’s banking industry, promotion (career growth) has a significant impact on employee retention in Nigeria’s banking industry, and job security has a significant relationship with employee retention in Nigeria’s banking industry.
It was suggested by this study based on the findings that factors such as job security, promotion (career growth), compensation/salary, and work environment should be taken into account by bank management to increase employees’ retention in the Nigerian banking industry. Also, management of banks should not only target money in framing the bank compensation policies, they should include other things like recognition, job security, stock options, training and educational opportunities, promotion (career growth), flexible work schedules, job redesign, work environments, dry-cleaning services, fitness centers, and on-site daycare which are also effective in enticing employees to remain with the bank for a longer period and they also have other benefits that enhance the individual effort
R&D innovative technologiesin the pharmaceutical sector and the challenges in their implementation in the EU.
No full textThe pharmaceutical industry is constantly changing, and patients necessities waiting for treatment are numerous. New diseases and those that do not have treatment are constant factors demanding the pharmaceutical industry look at recent trends in R&D, search for different scientific solutions, and focus on innovation. It is essential to know the R&D innovative technologies, applications, and development in the current landscape, driving the pharmaceutical sector forward. In the new context, where the European Union has 27 countries, the European Medicines Agency (EMA) regulates approvals and population worldwide lives in the context of the Covid-19 pandemic. The vision of opting for new technology, knowing the trends in R&D, science, and innovation opens a panorama of opportunities and challenges for the pharmaceutical sector. The study comprises qualitative and quantitative approaches to investigated innovative technologies and their challenges in pharmaceutical R&D. Data generation have been carried out with scientists working in R&D, pharmaceutical professionals, and regulatory professionals, followed by an analysis of information available through documentary research. Findings have shown that the most challenging factor influencing the R&D innovative technology approval is regulatory standardization. This factor has led to the major constraint in implementing innovative technologies, while Technology cost has been identified as the second challenging constraint. R&D innovative technologies represent an advantage in a COVID-19 pandemic context through gene therapies and digital transformation with access to big data in real-time. R&D management performs a principal role in the implementation of new technology. As Claud-based data management has been the main Pharma 4.0 element implemented in the EU in recent years, Policy and regulatory activity and Data integrity and cybersecurity will represent the pharmaceutical sector's major challenges in the next ten years
THE EFFECT OF FINANCIAL MANAGEMENT PRACTICES ON THE PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA
No full textThe significance of SMEs in Nigeria is relatively high, this is not only as a result of their large share but also because in turbulent Nigeria economy, they have the resilience to the shocks (Kamau&Assumpta, 2015). As it is in most developing economies, Nigerian SMEs, even with the growth trends and positive outlook, are faced with various challenges. Part of the challenges is the low-utilization of new technologies, poor access to financial resources, lack of trained personnel, and insufficient managerial skills. For SMEs in Nigeria, the core problem area among the challenges is an insufficient financial management system (Kamau&Assumpta, 2015). In a business, the center of the overall management system is Financial Management (FM). The inefficiencies and ineffectiveness of financial conduct have impacts that are detrimental to the performance and longevity of SMEs (Meredith, 2006). Kamau and Assumpta, (2015) noted that the survival of SMEs is threatened by many problems but most of the problems are financial in nature. Aremu (2014) established that the common and critical cause of SME failures is insufficient FM. In addition, the uncertainty of the business environment combined with poor knowledge of FM often make SMEs face serious challenges regarding productivity and financial performances, which is a threat to the survival of businesses (Kamau&Assumpta, 2015).
FM is defined by Pandey (2004) as a discipline that concentrates on the financial decisions made by a firm with the use of some financial tools of analysis. On the other hand, Gitman (2011) defined FM as the concept of risk, money, and time and how each of the concepts are related. Financial Management Practices (FMP) in SMEs, according to Mazzarol, Reboud, and Clark
(2015), are different from the larger firms' FMP, this is because of the difficulty of SME to raise external finance through equity or debt, their challenges regarding working capital management, and the nature of SME cash flow cycle. It has been argued by other studies that most SMEs have inadequate accounting systems and FM which is different from the one large firms are using, and to manage those funds, SMEs do not have adequate skilled personnel (Tauringana, and Adjapong, 2013; Kilonzo&Ouma, 2015; Muneer 2017).
It has been established in other jurisdictions by previous studies that most SMEs are managed by their owners, where most of FM tasks are performed by the owner alone or with some staffs that are mostly unskilled, the growth and the performance of the SMEs are detrimentally affected by this scenario (OECD, 2010; Abanis 2013; Amoako, 2013; Uwonda, Okello, &Okello, 2013; Mazzarol et al. 2015).
For SMEs’ development and growth, FMP is a veritable tool. All over the world, SMEs are facing many challenges like consumers' negative attitude towards goods produced locally, inadequate market information, and inadequate finance, and so on. Nigerian SMEs are not immune to these problems. Therefore, for Nigerian SMEs to manage their enterprises successfully, viable FMP must be adopted, this will also reduce these challenges. Hence, this study is imperative as it aimed to examine the effect of FMP on the performance of SMEs in Nigeria for the SMEs to survive and continue to grow amidst the present economic reality.The uncertainty of the business environment in Nigeria combined with poor knowledge of financial management often makes Small and Medium Scale Enterprises (SMEs) face serious challenges regarding productivity and financial performances, which is a threat to the survival of businesses. This study focused on the effect of Financial Management Practices (FMP) on the performance of SMEs in Nigeria. The main objective of the study was to gain a deeper understanding of how SMEs in Nigeria are affected by FMP such as working capital management, accounting information systems, financial reporting and analysis, investment decisions, and financial planning.
The study adopted positivism philosophy with a deductive approach, the collection of quantitative data was carried out with the questionnaire administered through the internet. 250 business owners, business partners, firm managers, financial managers, and other employees working in SMEs gave their consent to participate in this study by filling the closed-ended questionnaires drafted to answer the questions of this research. Five hypotheses were drawn from the literature reviewed and were tested with simple linear regression.
In this study, it was shown that working capital practices have a significant influence on the performance of SMEs in Nigeria, investment practices have a significant effect on the performance of SMEs in Nigeria, financial planning practices have a significant impact on the performance of SMEs in Nigeria, accounting information systems contribute to the performance of SMEs in Nigeria, and financial reporting has a significant impact on the performance of SMEs in Nigeria. The study recommends that FMP should be highly prioritized by SME managers during the formulation of the strategies of their businesses. This will enhance consistency, accountability, and transparency in their financial operations. And, before adopting any FMP, SMEs should carefully evaluate the structures of their companies. Since companies differ in capital structures, this will help firms to adopt the practices suited to their particular firm