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Determinants of Asset Misappropriation in Small and Medium Enterprises: Evidence from Malaysia
Get PDFThis paper investigates the factors that contribute to the occurrence of asset misappropriation in small and medium enterprises (SMEs) in Malaysia. For a theoretical basis, the fraud hexagon model, which includes pressure, opportunity, rationalisation, capability, ego, and collusion elements, is adopted to guide the study. For the analysis, 306 valid responses from individuals working in diverse SME sectors in Malaysia were obtained via a self-administered questionnaire. Based on the objectives and to test the hypotheses, this research used a quantitative approach. Correlation analysis was utilised to examine the relationship among the independent variables. In addition, multiple regressions were conducted to answer the research questions of this study. The findings show that opportunity, rationalisation, and collusion have a significant relationship with the occurrences of asset misappropriation in Malaysian SMEs, whereby collusion makes the strongest and most significantly unique contribution to explain the occurrences of asset misappropriation. Thus, the study concluded that opportunity, rationalisation, and collusion are indeed significant factors that influence the occurrence of asset misappropriation. This study provides insights for Malaysian SME business owners regarding the minimum monthly salary policy, which should be revisited and reconsidered
The Relationship between Auditor Diversity and Audit Quality
Get PDFThe article determines that within audit occupation there exists gender inequality, which can be explained by such professional requirements for an auditor as an analytical mindset and strong mathematical skills, which are stereotypically attributed to men solely. In the scientific literature, there are two diametrically opposed positions regarding the relationship between audit diversity and audit quality. The first position argues that a higher level of diversity among auditors corresponds to a higher level of audit quality, while the second one confronts it. The aim of this study is to examine these positions and prove or disapprove of them. The leading research methods in this article are surveys and questionnaires used to determine factors that influence the variables and the importance of considering these factors in order to improve audit quality in auditor groups. The authors sought to contribute to the existing body of knowledge on the topic by conducting a comprehensive analysis of the potential advantages and drawbacks of diverse audit teams. The paper presents the findings of the authors’ research, which examines the complex relationship between auditor diversity and audit quality. The conducted research yielded results that suggest that improving audit quality in auditor groups requires consideration of motivational and moral-ethical responsibility variables, rather than group characteristics such as diversity
To Study the Diversity of Workforce and Employee Engagement with its Impact on the Productivity of Central Railway
Get PDFThis study investigates the relationship between job satisfaction and emotional exhaustion among primary education teachers in Kosovo, particularly in the context of strikes. The purpose of this paper is to understand how these variables interact and influence each other, focusing on the impact of work experience. The methodology involved a quantitative approach using structured instruments to measure job satisfaction, emotional exhaustion, and strike tendencies among 150 teachers from three primary schools in Pristina. Data were collected through questionnaires and analyzed using descriptive statistics, correlation analysis, and one-way ANOVA. The findings reveal a positive and linear relationship between job satisfaction and emotional exhaustion, indicating that teachers experiencing higher levels of emotional exhaustion report lower job satisfaction. Additionally, the results show that work experience significantly influences job satisfaction, with more experienced teachers reporting higher satisfaction levels and better navigation of strikes. However, no significant relationships were found between job satisfaction and strike tendencies or between emotional exhaustion and strike tendencies. The practical implications of this study underscore the importance of addressing emotional exhaustion to enhance job satisfaction among teachers. The findings suggest that future research should explore interventions aimed at mitigating emotional exhaustion and improving job satisfaction in educational settings by providing a comprehensive understanding of the dynamics between job satisfaction, emotional exhaustion, and strike tendencies. These insights can inform educational policy and teacher support programs, ultimately contributing to a more supportive and satisfying work environment for teachers
Sustainable development strategies in enterprise management: Innovation and responsibility
Get PDFThis study seeks to determine the relationship between corporate social responsibility, innovation, environmental management, the regulatory environment, and digital infrastructure on sustainable enterprise performance globally from 2005–2023. Pesaran's cross-sectional dependence test indicated an issue of cross-sectional dependency among the series, so the second-generation unit root test of the cross-sectional augmented IPS (CIPS) presented by Pesaran was applied. The unit root test showed that few variables are stationary at level, while most are stationary at first difference, I(0)/I(1). The Westerlund cointegration test was applied, and the results confirmed a long-run relationship among the variables. A mixed order of integration and the existence of cointegration are recommended for the use of cross-sectional autoregressive distributed lag (CS-ARDL). The CS-ARDL results show that corporate social responsibility, innovation, the regulatory environment, and digital infrastructure have a significantly positive relationship with sustainable enterprise performance. In contrast, management of the environment has a significantly negative relationship with sustainable enterprise performance globally. It is recommended that the policy on why organizations should employ sustainable practices states that it is necessary to encourage creativity, invest in better digital infrastructure, and implement more comprehensive legal regulations globally. Policymakers from lower-income and middle-class economies must invest in infrastructure development
Human Value in the Process of Commodity Economic Development
Get PDFThis content aims to clarify human values expressed through personal life and concretize them in career and job positions. Productivity and work efficiency are labor values expressed in money in a market economy. Philosophically, this topic is approached by the methodology of humans and society, combined with qualitative and quantitative research methods such as analysis, synthesis, comparison, and contrast. The inversion method analyzes the relationship between individuals and money. The research results show that humans are both subjects and objects of social life. Human values are respected and expressed through product value, which is affected by the laws of supply and demand, competition, and the market. Treating humans as a commodity can lead to inequality and discrimination. The article concludes that humans are different from animals in that humans create and live in an artificial world, every profession has value and contributes to the existence of society, and discrimination causes conflict. It hinders the development of society. Human value in a market economy is expressed through labor, occupation, and job position, directly affecting product quality and price. The real struggle is to eliminate injustice and protect human rights
Interplay between job satisfaction and employee motivation among contract labor in pharmaceutical industry
Get PDFThe aim of this paper is to evaluate and understand the interplay between job satisfaction and employee motivation among contract labor in the pharmaceutical industry. This research evaluates the association between job satisfaction and motivation based on Maslow’s Hierarchy of Needs theory w.r.t. contract labor in pharmaceutical industry. This study explores the motivating factors and expectations of contract labor working in the pharmaceutical sector. The study includes surveying 384 contract workers in the pharmaceutical industry. The poll included an updated rendition of Maslow's Hierarchy of Needs theory, as well as work satisfaction scores. The basic data were acquired via convenience sampling. The model's credibility and consistency were assessed using Confirmation Factor Analysis (CFA) and Structured Equation Modelling (SEM). The model passed both the convergent and discriminant validity tests. The model was also determined to be statistically fit and verified with the necessary fit indices. It was discovered that understanding contract labor expectations for working in a pharmaceutical company (physiological needs, safety needs, belongingness needs, esteem needs, and self- actualization needs) is critical for job satisfaction. The study was done in Visakhapatnam city with just 384 contract workers as respondents. The model was built with five constructs (five types of requirements), one construct (job satisfaction), and three attributes (Variables) in each need (construct), however there might be more than three attributes in each type of needs. This study used statistical analysis to validate and assess Maslow's Hierarchy of Needs concept in relation to work satisfaction. The approach was applied to contract labor in the pharmaceutical business, but it may also be used in other industry verticals and sectors. The study extended the literature related to motivation studies and job satisfaction, delivered a model by applying Maslow’s’ need hierarchy theory. The model is useful for the HR practitioners to enhance job satisfaction levels of contract labor
Analyzing the Effects of Hard Skills and Soft Skills on Employment in Urban Versus Rural Communities
Get PDFThis paper critically examines the concepts of hard and soft skills, emphasizing their crucial role in future development. Focusing on Albania, the study aims to investigate the influence of hard and soft skills on employment within both urban and rural contexts. Additionally, the paper seeks to unravel the disparities in employment policies between these areas, shedding light on the unique challenges and opportunities present in Albania's evolving employment. The literature review serves as the foundation for our research, providing essential insights into the influence of soft and hard skills within both urban and rural contexts, particularly in developing countries. Understanding the dynamics of these skills in employment is paramount for comprehending the nuances of workforce development and policy formulation in diverse geographic settings. The questionnaire, developed based on the insights gleaned from the literature review, was administered to managers and individuals involved in the recruitment process. Data collection involved a random sampling method, resulting in 182 respondents from rural areas and 179 respondents from urban areas. Statistical analysis was conducted using SPSS, version 23, with regression analysis employed to empirically assess the formulated hypotheses. In conclusion, the study underscores the fundamental role of education in facilitating employment opportunities, particularly in rural areas where diplomas hold prominence. However, the ability to retain employment and thrive in the labor market is contingent upon possessing essential soft skills. Thus, while education serves as a gateway to employment, cultivating soft skills is paramount for long-term success in both urban and rural employment areas. The findings of this paper hold significant value for individuals directly engaged in the recruitment process, including employers and employees alike. Employers stand to benefit from insights into the importance of prioritizing soft skills alongside hard skills when evaluating potential candidates, particularly in urban settings where these skills hold greater sway. Similarly, employees can leverage the understanding that possessing and refining soft skills is critical not only for securing employment but also for maintaining long-term market relevance. Overall, this study provides valuable guidance for enhancing recruitment practices and fostering career development in diverse employment contexts. This paper stands out for its focus on employment practices within both urban and rural areas, a perspective that offers a nuanced understanding of workforce dynamics. Furthermore, the inclusion of Albania as a case study adds a unique dimension, providing insights into employment practices within the context of a developing country. By exploring the employment landscape in Albania, the study offers valuable perspectives that may not be captured in studies conducted in more developed nations. This original contribution enhances our understanding of the intersection between urban-rural employment dynamics
Enhancing Child Development with Grassroots Football: Exploring A Coach's Challenges and Achievements
Get PDFUNESCO and UNICEF strongly support the use of sports (e.g., grassroots football) as a means to promote the development and empowerment of children and youth. Purpose: The article delves into the challenges and achievements of a specific coach in Butuan City, Philippines, as they strive to foster the holistic development of children through grassroots football. This study is a case study to understand how selected coach navigate the complex landscape of developing children through grassroots football in the community. The study utilized narrative inquiry in qualitative, using semi-structured interview guide, photographs, observation, life history and other artifacts. We also used convenient sampling underpinned by others corroborate literature review. The findings revealed eight areas of interview guide results that were revealed, Background Information, Approach and Philosophy, Balance technical and tactical, Challenges in Grassroots football, How to overcome, Achievement/Success, Collaboration with Other Coaches, Enhanced ability to develop the whole child. It was concluded that grassroots sports events foster community engagement, social cohesion, and trust, leading to sustainable impact on social capital. It promote collaboration, teamwork, and social support, strengthening community bonds and development among coaches and children. Investing in such initiatives can have long-term benefits for social progres
Enhancing Employee Engagement in Multinational Companies in Oman: An Exploration of Theoretical Concepts
Get PDFThis research establishes a theoretical framework aimed at improving employee engagement within multinational corporations (MNCs) in Oman. By leveraging established theories and models, including Kahn's Engagement Theory and Herzberg's Motivation-Hygiene Theory, the framework fuses global best practices with local considerations to confront the specific challenges confronted by Oman's varied workforce and hierarchical organizational structures. A systematic literature review is utilized to gain a thorough understanding of the topic. Key findings indicate that leadership, cultural alignment, and employee well-being are critical to enhancing engagement. The study draws on a systematic review of Scopus-indexed journals and relevant industry reports from the region, providing valuable insights for HR professionals and policymakers in Oman's MNCs. This paper aims to close the gap between theory and practice by offering a culturally tailored approach to engagement. The framework stands out by integrating international theories with strategies specifically designed for the dynamics of Oman's workforce. Furthermore, the study highlights practical implications for HR professionals in sectors such as oil and gas, retail, and tourism, presenting actionable strategies that address the socio-economic and cultural challenges faced in Oman
The Role of Transformational Leadership in Building Learning Organizations: An Analytical Study
Get PDFThis study investigates the relationship between transformational leadership and the adoption of a learning organization culture. Specifically, it aims to answer the following questions: How does transformational leadership influence the adoption of organizational learning? Which dimensions of transformational leadership are most critical in fostering a learning culture? And what are the mechanisms through which transformational leadership creates a learning-oriented environment? A quantitative research methodology was employed, using a survey to collect data from a sample of academicians. The Multifactor Leadership Questionnaire (MLQ) and the Organizational Learning Scale (OLS) were used to measure the study variables. Data analysis was conducted using SPSS. The findings revealed a significant positive correlation between transformational leadership and organizational learning. Notably, the dimensions of intellectual stimulation and individualized consideration played a crucial role in enhancing employees' learning behaviours. These results support previous theories linking transformational leadership to organizational learning. This study contributes to the existing literature by providing empirical evidence on the positive impact of transformational leadership on organizational learning. The findings suggest that leaders can foster a learning culture by inspiring their followers, encouraging intellectual stimulation, and providing individual support. The study's implications for practice include the need for organizations to invest in developing transformational leaders and creating learning-oriented environments