International Journal of Professional Business Review
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GREEN ACCOUNTING PRACTICES AND VALUE OF LISTED FIRMS IN NIGERIA
Get PDFObjective: The purpose of this research was to analyze the effect of green accounting practices on the value of publicly traded Nigerian companies.
Theoretical Framework: In this topic, the main concepts and theories that underpin the research are environmental accounting and stakeholder theory, providing a solid basis for understanding the context of the investigation.
Method: The methodology adopted for this research was the ex-post facto research design. Data collection was carried out through stratified sampling, employing secondary data from the annual report of 18 listed firms on the Nigerian stock exchange. Secondary data from 2012 to 2021 period were collected from the annual report of listed firms on the Nigerian stock market. The panel Generalized Method of Moments was used in this investigation as well as other econometric tests.
Results and Discussion: The results demonstrated that green accounting practices (waste management disclosure (WMD)) is not significantly related to Tobin's Q (TQ), but was positively and significantly related to price earnings ratio (PE).
Research Implications: These findings indicate that while green accounting is essential for ensuring long-term sustainability, its present adoption and acknowledgement in Nigeria may need further progress in order to fully achieve its projected advantages. In conclusion, policymakers should do the following: promote stakeholder engagement, embed green accounting methods into business systems and support environmental preservation.
Originality/Value: The present study enhances the current body of knowledge by offering an in-depth examination of the influence of green accounting practices on the value of companies in Nigeria. While there has been research on green accounting practices, there seems to be a gap in the African setting as most studies are focused on developed nations and not emerging economies
MEXICO’S DEMOCRACY UNDER THREAT? EFFECTS OF FEAR AND CORRUPTION IN MEXICO: UPDATED
Get PDFPurpose: The purpose of this study is to expose public attitudes in Mexico towards the perceived success or failure of democracy in the country, and possible support for authoritarian alternatives that might be perceived as more successful in delivering justice and security.
Theoretical Framework: Mexico’s new democracy has stalled due to severe and persistent corruption scandals and an overwhelming security and justice crisis, heightened by an explosion of violence associated with narcotics trafficking organized crime. The situation is serious enough to question the survival of democracy in Mexico.
Design/Approach: This paper presents and analyzes data from the Americas Barometers of 2006 - 2019 that cover the main period of extreme insecurity in Mexico.
Findings: The article confirms that Mexicans are disappointed with the way democracy works in Mexico. Their frustration is driven by several factors: perceptions of political corruption, concerns for the country’s safety and security, and their economic situation. The most salient concerns have to do with corrupt politicians and security. A substantial proportion of the Mexican public is considering trading democracy for security.
Research, Practical, & Social Implications: Further study should examine if there is support for extra-legal suppression of crime, if support has increased perhaps out of frustration, and the complex relationship Mexicans have with the widespread perception that both the political system and the justice system is irrevocably corrupt.
Originality/Value: The issue of the survival of nascent democracy is of great interest in comparative politics and Latin American studies. The broader question is how to help youg democracies mature into healthy democracies.Resumen
Propósito: El propósito de este estudio es revelar las actitudes públicas de los mexicanos en cuanto al percibido éxito o fracaso de la democracia en su país y al posible apoyo a alternativas autoritarias que pudieran percibirse como más exitosas al impartir justicia y seguridad.
Marco teórico: La nueva democracia mexicana se ha estancado a causa de los graves y persistentes escándalos de corrupción y de una abrumadora crisis de seguridad y justicia, empeorada por la explosión de la violencia asociada al crimen organizado del narcotráfico. La situación es lo suficientemente grave como para dudar de la supervivencia de la democracia en México.
Diseño/enfoque: Este artículo presenta y analiza los datos del Barómetro de las Américas de 2006 a 2019, años que cubren el periodo principal de extrema inseguridad en México.
Hallazgos: El artículo confirma que los mexicanos se sienten insatisfechos con el funcionamiento de la democracia en su país. Varios factores impulsan su descontento: su percepción de la corrupción política, su preocupación por la seguridad del país y su situación económica. Las inquietudes más destacadas se centran en el ámbito de los políticos corruptos y de la inseguridad. Un porcentaje importante de la ciudadanía mexicana está considerando trocar democracia por seguridad.
Investigación, implicaciones prácticas y sociales: En futuros estudios convendría examinar si existe apoyo para métodos extrajudiciales de supresión de la delincuencia o si este apoyo ha incrementado quizás por frustración. Además, habría que profundizar en la compleja relación que los mexicanos mantienen con la percepción generalizada de que tanto el sistema político como el judicial son irremediablemente corruptos.
Originalidad/valor: El tema de la supervivencia de las democracias nacientes es de gran interés en el ámbito de la política comparada y en los estudios latinoamericanos. La cuestión de mayor magnitud es encontrar maneras de ayudar a las democracias incipientes a madurar y convertirse en democracias saludables.
 
NÍVEL DE FALHAS NOS SERVIÇOS EM HOTÉIS QUATRO ESTRELAS DA CIDADE DE CAMPOS DE JORDÃO/SP
Get PDFPurpouse: This research aims to investigate, using the Servqual model, the level of gaps in services offered by four-star hotels in a winter season city, characteristic of Switzerland, called Campos do Jordão/SP, Brazil.
Teorical Framework: Quality of service is crucial to the success of any service organization. As customers participate in the delivery and consumption of services, they closely interact with various aspects of organizations, critically evaluating the services they provide. Customers assess the quality of a service they receive by comparing it with the service they desire. Thus, quality of service plays a critical role in adding value to the overall service experience.
Metodology: This research uses qualitative and quantitative data. The data collection instrument was a Servqual questionnaire published by Parasuraman et al. (1988), which was applied to eight hotels (owners, managers, and customers). In this way, we verify significant dysfunctions and service results about the competitive factors that customers value.
Findings: This research sought to investigate the level of gaps in the services offered by hotels in the city of Campos do Jordão, the size of gaps related to competitive, strategic, and operational dysfunctions in the businesses surveyed, and to test a set of hypotheses. All of the hypotheses were confirmed. The research did not observe significant dysfunctions pointing to strong adherence among the agents, so much so that the medians of all the gaps were null. From the results, it can be concluded that the competitive gap is influenced equally by the operational and strategic gaps.
Research, Paratical and Social Implicantions: This research sought to investigate the level of gaps in the services offered by hotels in the city of Campos do Jordão, the size of gaps related to competitive, strategic, and operational dysfunctions in the businesses surveyed, and to test a set of hypotheses. All of the hypotheses were confirmed. The research did not observe significant dysfunctions pointing to strong adherence among the agents, so much so that the medians of all the gaps were null. From the results, it can be concluded that the competitive gap is influenced equally by the operational and strategic gaps.
Originality/Value: The results help stimulate new research on the quality of services and facilitate an analysis of the procedures used to meet the expectations of hospitality in hotels. Finally, this study has presented some initial considerations and guidelines for the elaboration of specific projects that allow quantifying the quality of services and developing actions that reduce or even eliminate competitive dysfunctions, as well as contributing to future studies regarding the proposition of new models for the evaluation of the quality of services.Esta investigación tiene como objetivo investigar, utilizando el modelo Servqual, el nivel de brechas en los servicios ofrecidos por hoteles de cuatro estrellas en una ciudad de temporada invernal, característica de Suiza, llamada Campos do Jordão/SP, Brasil. Esta investigación utiliza datos cualitativos y cuantitativos. El instrumento de recolección de datos fue un cuestionario Servqual publicado por Parasuraman et al. (1988), que se aplicó a ocho hoteles (propietarios, administradores y clientes). De esta manera verificamos disfunciones significativas y resultados de servicio sobre los factores competitivos que los clientes valoran. Un cuestionario de Servqual midió la calidad del servicio utilizando cinco dimensiones: tangibilidad, confiabilidad, prontitud, seguridad y hospitalidad. Los resultados indicaron una perfecta interacción entre los agentes de los hoteles encuestados respecto a las disfunciones científicas. Esta investigación buscó investigar el nivel de las brechas en los servicios ofrecidos por los hoteles en la ciudad de Campos do Jordão, el tamaño de las brechas relacionadas con disfunciones competitivas, estratégicas y operativas en los negocios investigados, y probar un conjunto de hipótesis. Todas las hipótesis fueron confirmadas.
Esta pesquisa tem como objetivo investigar, por meio do modelo Servqual, o nível de lacunas nos serviços oferecidos por hotéis quatro estrelas em uma cidade de inverno, característica da Suíça, chamada Campos do Jordão/SP, Brasil. Esta pesquisa utiliza dados qualitativos e quantitativos. O instrumento de coleta de dados foi um questionário Servqual publicado por Parasuraman et al. (1988), que foi aplicado a oito hotéis (proprietários, gestores e clientes). Dessa forma, verificamos disfunções e resultados de serviço significativos sobre os fatores competitivos que os clientes valorizam. Um questionário Servqual mediu a qualidade do serviço usando cinco dimensões: tangibilidade, confiabilidade, presteza, segurança e hospitalidade. Os resultados indicaram uma interação perfeita entre os agentes dos hotéis pesquisados quanto às disfunções científicas. Esta pesquisa buscou investigar o nível de lacunas nos serviços oferecidos pelos hotéis da cidade de Campos do Jordão, o tamanho das lacunas relacionadas a disfunções competitivas, estratégicas e operacionais nos negócios pesquisados e testar um conjunto de hipóteses. Todas as hipóteses foram confirmadas
 
JOB CREATORS OF FRESH GRADUATES IN TECHNICAL INSTITUTIONS
Get PDFObjective: The main objective of this research is to explore the elements of technical graduates who want to create their own jobs after graduated.
Theoretical Framework: The study aims to list down the elements of technical graduates who want to create their own jobs using Delphi Technique. Kajian ini menggunakan Entrepreneurship Theory, Supply and Demand Theory, Human Capital Theory, Innovation Theory dan Structural Unemployment Theory sebagai asas dalam pembangunan kerangka tersebut.
Design/Methodology/Approaches: This study uses primary data where elements are obtained from articles, journals, books related to entrepreneurship, career, and employability. The approach used in this study is quantitative and the Delphi Technique has been applied in collecting and validating the collected elements. The quantitative approach used is to use a cross-sectional survey design where a set of questionnaires has been distributed to 331 graduates in technical fields in Malaysia to answer the main purpose of the study which is to identify students' perceptions of 17 elements that have been confirmed by experts and to find if there are a significant relationship between parents' occupational background to these 17 confirmed elements among students.
Findings: The data obtained was analysed using descriptive and inferential statistical analysis, which is Mean, Median, Interquartile Range and Standard Deviation to answer each stated research objective. Overall, technical graduates have an average perception of the elements of creating a job. They lack this element in themselves as a job creator. The conclusion of this research, it is hoped that the interest groups involved in curriculum development, the administrators as well as the students themselves can improve themselves with skills and business knowledge so that the spirit of entrepreneurship increases among students and at the same time can reduce the unemployment rate and matching in the job and the business field that is engaged with the field that have been studied in institution.
Originality/Value: This study is more relevant and practically applied to education institutions who want to offer new programs to graduates and create courses or programs related to student competence
FOREST FIRES RISK IN A SEMI ARID REGION: A CASE STUDY IN WESTERN ALGERIA
Get PDFPurpose: The objective of this study was to measure the fire risk of forests and to compare areas with high sensitivity to forest fires.
Theoretical Framework: Many authors have demonstrated the fragility of Algerian forests in the face of fires (Belhadj, 2003; Souidi et al., 2010 and 2017). In this research paper, the researchers focused on identifying the factors responsible for the risk of forest fires in Algeria using a state-of-the-art tool, the Geographic Information System (GIS). The researchers explained a scientific process for exploring new indicators using GIS, and showed how to develop a forest fire risk map.
Design/Methodology/Approach: The elaboration of the fire risk map requires the application of a model set up, and tested on forest areas in the Mediterranean region. The applied model involves the three main factors of forest fire risk assessment: topomorphology, fuel, and human occupation.
Findings: According to the results obtained, our study area is dominated by a very high risk index. In addition, more than half of the surface area of our study zone is located in topomorphological conditions that are highly conducive to the multiplication of fires and can increase the risk of forest fires breaking out. This study will help us to better control the risk of fires and to manage fire-fighting operations in the field.
Research, Practical & Social Implications: Mapping the risk of forest fires using GIS will help land managers and planners to identify sensitive areas for better preservation and intervention in the event of fire.
Originality/Value: The results show that the number of forest fires is increasing over time and that managing them is becoming increasingly difficult. The use of a GIS for all stakeholder and managers will make it possible to combat forest fires
INTEGRATION OF THE HUMAN RESOURCES PROFESSIONAL IN A SCHOOL CONTEXT
Get PDFObjective: The objective of this study is to investigate the integration of Human Resources professionals in a school context, to understand their role, challenges, and impact on the institution's overall performance and culture.
Theoretical Framework: In this topic, the main concepts and theories that underpin the research are presented. Maslow's Hierarchy of Needs stands out, providing a solid basis for understanding the context of the investigation.
Method: The methodology adopted for this research comprises a mixed-methods approach, combining qualitative and quantitative data collection. Participants include teachers, HR professionals, and administrative staff from the educational institution. Data collection was carried out through surveys, interviews, and observations.
Results and Discussion: The results obtained revealed that integrating Human Resources management significantly improved student retention rates and overall organizational climate. Enhanced engagement among staff and successful implementation of new initiatives were key outcomes. In the discussion section, these results are contextualized in light of Maslow's Hierarchy of Needs, emphasizing how addressing employees' needs and motivations contributed to these improvements. The implications of these findings suggest that strategic People Management can drive both employee satisfaction and institutional growth. Possible discrepancies, such as varying levels of implementation success across different departments, and limitations, such as the short duration of the study, are also considered in this section.
Research Implications: The practical and theoretical implications of this research provide valuable insights into how the results can influence practices in Human Resources and organizational management. The findings suggest improved Human Resources practices by highlighting the effective integration of HR professionals into management roles. They offer new strategies for enhancing employee engagement and motivation and contribute to better organizational development by addressing challenges unique to educational institutions. Additionally, the research guides leadership development, emphasizing its crucial role in driving organizational success. These implications reflect how the study’s results can impact both theoretical frameworks and practical applications in these fields.
Originality/Value: This study contributes to the literature by offering an innovative approach to integrating Human Resources professionals within educational institutions, a relatively underexplored area. By providing new insights into how HR management can enhance organizational performance and employee engagement, it introduces practical contributions that bridge theoretical frameworks and real-world applications. The relevance and value of this research are evidenced by its potential to impact the field of Human Resources and educational management. The results may influence practices by demonstrating effective strategies for improving organizational climate, staff retention, and overall institutional success, thereby offering a valuable model for similar organizations seeking to optimize their HR functions
EXAMINING HOW CONSUMERS’ PERCEPTIONS OF THEMSELVES AFFECT THEIR BRAND PREFERENCES AND PURCHASING BEHAVIOR
Get PDFObjective: This research explores how self-perception influences brand preferences and purchasing behavior, aiming to provide insights for marketers to enhance brand loyalty.
Theoretical Framework: Self-concept dimensions—actual self, ideal self, and social self—are analyzed to understand their impact on consumer behavior.
Method: A mixed-method approach was utilized, including a survey of 300 participants and in-depth interviews with 30 participants. Structural Equation Modeling (SEM) and thematic analysis were used to assess relationships between variables and explore underlying psychological mechanisms.
Results and Discussion: Findings suggest significant correlations between self-perception and brand preference, mediated by emotional attachment and perceived value. Specifically, the actual self-concept influences brand preference through emotional attachment, the ideal self-concept drives aspirational brand preferences, and the social self-concept affects brand loyalty through social identity.
Research Implications: These insights offer theoretical contributions to consumer psychology and practical implications for marketers aiming to create effective branding strategies that resonate with consumers' self-concept, ultimately fostering stronger brand loyalty and customer satisfaction.
Originality/Value: This study contributes to the literature by highlighting the importance of brand alignment with consumers' self-perceptions, aspirations, and social identities
ANALYZING THE IMPACT OF FREIGHT TRANSPORT, GDP, AND PESO – BAHT EXCHANGE RATE ON PHILIPPINE TRADE IN DESICCATED COCONUT USING THE GRAVITY MODEL OF INTERNATIONAL TRADE
Get PDFObjective: The objective of this study is to investigate the impact of freight transport, Gross Domestic Product (GDP), and the Peso-Baht exchange rate on the trade of desiccated coconut between the Philippines and Thailand, utilizing the Gravity Model of International Trade. The primary aim is to understand the significant factors influencing the trade flow and to identify areas for improvement in international competitiveness.
Theoretical Framework: The research is grounded in international trade theories, focusing on the Gravity Model, which emphasizes the roles of economic mass and geographical distance in determining trade flows.
Method: This study made use of the ADF - Unit Root Test, Durbin – Watson Test, Jarque – Bera Test, Variance Inflationary Factor (VIF), Chow Breakpoint Test, Ramsey’s RESET, and Johansen Cointegration, to test the relationship between variables.
Results and Discussion: The results of this study highlights the positive, yet insignificant effect of Thailand, and Philippines’ GDP on the trade in desiccated coconut. The exchange rate, and freight transport negatively impacts the trade, however, it is notable that only freight transport having a significant effect.
Research Implications: The study provides insights into the logistical and economic challenges in the desiccated coconut trade, suggesting that addressing transportation inefficiencies and stabilizing exchange rates could enhance trade performance.
Originality/Value: This study contributes to the literature by applying an innovative approach to desiccated coconut, revealing how logistical inefficiencies and economic variables affect trade flows and influence policy decisions. This research aids in enhancing trade efficiency between agricultural-exporting nations like the Philippines and Thailand
ANTECEDENTES NA INTENÇÃO DE RECOMPRA EM DUAS ACADEMIAS COM MODELOS DIFERENTES NA CIDADE DE SAPIRANGA-RS
Get PDFObjective: The objective of this study was to identify the influence of trust and perceived value on word-of-mouth among customers of two gyms with different business models in the city of Sapiranga - RS.
Theoretical Framework: This study focuses on the influence of word-of-mouth and aims to present characteristics that can facilitate a better understanding of some of its antecedents (trust and perceived value).
Method: A survey was conducted with 188 respondents. The statistical technique used was Structural Equation Modeling (SEM), through which the conceptual model was tested.
Results and Discussion: The results show the main variables of perceived value and dimensions that positively influence the recommendation intention, highlighting the image / reputation dimension of the academy.
Research Implications: In a competitive market, it is important that customers are satisfied with the services provided by a company and are loyal to it, enabling word-of-mouth behavior in the search for new customers. Therefore, understanding the influence of trust and dimensions of perceived value on recommendation intention is essential to developing better market and relationship strategies.
Originality/Value: In the current scenario, where demand for gyms has been growing, it is important to develop differentiators, because with the standardization of services and price competition, those interested in acquiring services are looking for something different to meet their needs, enabling the relationship to be more lasting.Objetivo: El objetivo de este estudio fue identificar la influencia de la confianza y la percepción de valores en el boca a boca de los clientes de dos gimnasios con diferentes modelos de negocios en la ciudad de Sapiranga - RS.
Marco Teórico: El tema de este trabajo es la influencia del boca a boca, y el propósito de presentar características que puedan facilitar una mejor comprensión de algunos de sus antecedentes (confianza y percepción de valor).
Método: Se realizó una encuesta a 188 encuestados. La técnica estadística utilizada fue el Modelado de Ecuaciones Estructurales (SEM) mediante la cual se probó el modelo conceptual.
Resultados y Discusión: Los resultados muestran las principales variables de valor percibido y dimensiones que influyen positivamente en la intención de recomendación, destacando la dimensión imagen/reputación de la academia.
Implicaciones de la investigación: En un mercado competitivo, es importante que los clientes estén satisfechos con los servicios prestados por una empresa y sean leales a ella, permitiendo un comportamiento de boca en boca en la búsqueda de nuevos clientes. Por lo tanto, comprender la influencia de la confianza y las dimensiones del valor percibido en la intención de recomendación es esencial para desarrollar mejores estrategias de mercado y de relación.
Originalidad/Valor: En el escenario actual, donde la demanda de gimnasios ha ido creciendo, es importante desarrollar diferenciadores, ya que con la estandarización de los servicios y la competencia de precios, los interesados en adquirir servicios buscan algo diferente que satisfaga sus necesidades. permitiendo que el vínculo sea más duradero.Objetivo: O objetivo deste estudo foi identificar a influência da confiança e percepção de valor no boca a boca de clientes de duas academias com modelos de negócios distintos na cidade de Sapiranga - RS.
Referencial Teórico: Este trabalho tem como tema a influência do boca a boca, e a finalidade de apresentar características que possam facilitar o melhor entendimento sobre alguns de seus antecedentes (confiança e percepção de valor).
Método: Foi realizada uma survey com 188 respondentes. A técnica estatística utilizada foi Modelagem de Equações Estruturais (MEE) por meio da qual foi testado o modelo conceitual.
Resultados e Discussão: Os resultados mostram as principais variáveis de valor percebido e dimensões que influenciam positivamente a intenção de recomendação, destacando a dimensão imagem/reputação da academia.
Implicações da Pesquisa: Em um mercado competitivo, é importante que os clientes estejam satisfeitos com os serviços prestados por uma empresa e sejam leais a ela, possibilitando o comportamento boca-a-boca na busca de novos clientes. Assim, compreender a influência da confiança e de dimensões do valor percebido na intenção de recomendação é fundamental para desenvolver melhores estratégias de mercado e relacionamento.
Originalidade/Valor: No cenário atual, onde a procura por academias vem apresentando crescimento, torna-se importante o desenvolvimento de diferenciais, pois com a padronização de serviços e competição de preços, os interessados em adquirir os serviços buscam algo diferente para suprir necessidades, possibilitando que o vínculo seja mais duradouro
EMPIRICAL ESTIMATION OF THE POTENTIAL ECONOMIC IMPACT OF TOURISM PROMOTION POLICY IN ALGERIA
Get PDFObjective: The objective of this paper is to empirically assess the economic impact of tourism promotion policies in Algeria. By utilizing an economic model based on the 2021 Social Accounting Matrix (SAM) multipliers, the study aims to quantify the direct, indirect, and induced effects of increased tourism demand on various sectors of the national economy. Specifically, the research seeks to evaluate how tourism expenditure influences production, sectoral output, and income distribution, while also identifying which sectors and economic agents benefit the most from tourism growth.
Theoretical Framework: Study is based on the Social Accounting Matrix (SAM) approach, which examines the interconnections between sectors of the economy and tracks the flow of income and expenditure. It incorporates input-output theory to measure the direct, indirect, and induced effects of increased tourism demand. The concept of economic multipliers is central, highlighting how tourism spending influences various sectors. Additionally, the framework assesses the distribution of benefits across different economic agents, focusing on how tourism impacts production, sectoral output, and income distribution in Algeria.
Method: This study uses 2021 Social Accounting Matrix (SAM) data to analyze tourism demand in Algeria. It develops an economic model, simulates scenarios, and assesses the economic gains and distribution of benefits, providing a comprehensive evaluation.
Results and Discussion: The SAM-based economic model shows that Algeria's tourism demand boosts production and output across sectors, particularly agriculture, hospitality, agri-food, construction, transportation, and energy. However, the benefits are not evenly distributed, potentially leading to income inequality. Policy interventions should focus on equitable income distribution and supporting key industries.
Research Implications: Tourism can drive Algeria's economic diversification, reducing dependence on traditional sectors. Inclusive tourism policies are needed to ensure equitable benefits for wage earners and lower-income groups. Future research should focus on sector investment and employment effects.
Originality/Value: This study analyzes the economic impacts of tourism promotion policies in Algeria, focusing on the 2021 Social Accounting Matrix. It provides insights into the distribution of benefits and emphasizes the need for inclusive policies. The findings provide actionable insights for policy development