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Workplace Gratitude’s Impact on Banking and Financial Services Employees’ Psychological Capital, Intention to Stay and Satisfaction With Life
No full textGratitude research has experienced increased attention from scholars; however, much is still unknown. This study investigated the relationship between gratitude, Psychological Capital, satisfaction with life, and intention to stay with current employers among banking and financial services employees. This research also analyzed gratitude’s moderating role between Psychological Capital, satisfaction with life, and intention to stay. Results indicated gratitude has a statistically significant relationship with Psychological Capital, satisfaction with life, and intention to stay among banking employees. The study supports gratitude as a moderator between Psychological Capital and satisfaction with life. This study supports the importance of gratitude in the workplace
A Special Case for SME Sustainability: The Role of Government Financial Support, Regulatory Reforms, and Market Access in Ghana
No full textThis study examines the impact of government financial support, regulatory reforms, market access, and skills development on SME sustainability and export performance in Ghana. Data from 4,764 SME owners/managers were analysed using confirmatory factor analysis and structural equation modelling. The empirical results show government support, regulatory reforms, and access to finance positively influence SME sustainability, while market access and skills development enhance export performance. However, access to finance does not mediate the relationship between government support and sustainability. These findings offer insights for policymakers, agencies, and SME stakeholders to improve sustainability strategies
Student Debt Loans and Labor Market Outcomes: A Lesson in Unintended Consequences
No full textThe student loan policy was initiated to improve the equality of educational opportunities and help low-income families provide higher education opportunities for their children. However, with the average student loan amount increasing, recipients experience problems and restrictions in their early-career choices. This study examines the early-career labor market choices of college graduates who obtained student loans to finance their higher education. We used the National Survey of College Graduates data to estimate the effects of student loans on the employment status and current wages of college graduates. In this research, we compared two groups of workers: those with student loans and those without loans. Using basic models and Mahalanobis distance matching, we found that graduates who rely on student loans are more likely to participate in the labor market than those who do not. Graduates with student loans tend to demonstrate risk-averse behaviors due to their financial restrictions. Thus, student loan debt creates inequity in the early-career labor market for college graduates
The Influence of Auditors’ Moral Disengagement on Audit Quality in Medium and Large-Sized Firms in the United States: A Focus on Ethical Decision-Making
No full textMoral disengagement in auditors is a critical factor when shaping choices made during audit services and audit quality. Each component of ethical disengagement, judgment, and audit reliability can be broken down into factors that further affect the overarching relationship. Data shows that as an auditor’s moral disengagement increases, less ethical choices are made. This inverse relationship substantiates the need for a higher standard of training that focuses on increasing the elements that positively influence the performance of an audit in larger firms. Lack of high-quality audits from Big Four firms in the U.S. decreases trust and leads to audit results
Using Immersive Augmented Reality (AR) or Virtual Reality (VR) in a Classroom Is as Effective as Traditional Classrooms in Higher Education: A Systematic Review
No full textIntegrating immersive virtual and augmented reality (VR/AR) in higher education has gained significant attention as potential tools to enhance learning experiences. This systematic review aims to evaluate the effectiveness of using AR and VR in the classroom compared to traditional instructional methods. The analysis includes 42 studies, 17 focused on AR, 23 on VR, and 2 addressing both technologies. The research trend indicated a notable increase in studies after 2018. The review reveals that AR and VR can offer several advantages, such as enhancing students’ understanding of complex concepts, improving engagement levels, and promoting interactive learning experiences
Management and Business Implications of Project 2025
No full textThroughout the 2024 Presidential campaign, one topic of interest was discussed from time to time which in many ways can have a profound impact on the American political and economic system for the immediate future. Project 2025 is a concerted movement that rapidly evolved into a conservative political strategy to reform, modify, and reinvent the American system. Well over one hundred respected organizations and conservative political strategists have worked to dismantle and eliminate what many have referred to as the Deep State. As a product of the Heritage Foundation, the Mandate for Leadership. So, what exactly is Project 2025, and what could be its impact on the political and economic system of the United States? This is a discussion of this immensely powerful and deep-rooted movement which could create a significant and disruptive paradigm shift for several decades to come
China-Laos Economic Integration in the Context of the Belt and Road Initiative: Evidence From Sign Restrictions
No full textThis study empirically assesses the degree of business cycles synchronization and economic integration between Laos and China under the influence of the Belt and Road Initiative. We estimate a two-country structural VAR model and apply sign restrictions to identify the structural shocks for 1984-2022. We find that China’s macroeconomic shocks have played a significant role in shaping Laos’ GDP and price level and that China’s influence is increasing over time. Our results suggest that Laos’ business cycles have become more synchronized with China’s under the influence of the BRI, consistent with the overall literature of BRI’s impact on the developing countries
Land Security and Land Administration: Lessons Learned from Projects Management
No full textA presentation of five land administration programs since the 1990s highlights the success and failure factors encountered. Each program is accompanied by references available on the web. The projects aim to link two components: a systematic inventory of land occupancy, i.e. a technical and social aspect, and the registration of related rights, i.e. a legal aspect. Official reports do not clearly mention the factors that have contributed to the results, which are classified as satisfactory or unsatisfactory. Quality assurance systems are often weak or non-existent, leading to delays or blockages. Sometimes these deficiencies result from project management or local governance, without the donor’s involvement. The absence of appropriate governance can also be felt in properly selecting companies awarded tenders, good coordination of local components such as the Cadaster and Land Register or sometimes cost monitoring
Correlation Analysis of Dividend Policies and Stock Prices of Philippine Financial Firms
No full textThis study examines the correlation between dividend policies and stock prices of selected financial sector companies in the Philippines. The primary beneficiaries are current and potential stock investors in the Philippine stock market, providing insights for better investment decisions. A descriptive correlational research design was employed, relying solely on secondary data from reliable sources such as PSE Edge, Bloomberg, First Metro Securities, and COL Financial, rather than survey questionnaires or other instruments. Using purposive sampling, the study analyzed publicly listed financial sector companies in the Philippines. To ensure accuracy, credibility, and consistency, pre-existing data from various authors and organizations were used. Statistical tools were applied to examine relationships between dividend yield, dividend coverage ratio, and retention ratio with stock prices, revealing no significant correlation. Additionally, variations in company profile characteristics did not significantly impact dividend policies. However, findings indicate a statistically significant relationship between dividend payout ratio and stock price, as well as differences in payout ratio when grouped by earnings level. All data were handled responsibly throughout the research process
Managerial Self-References in Corporate Disclosures: An Analysis of MD&A
Get PDFThis study examines strategic pronoun usage in the Management Discussion and Analysis (MD&A) section of annual reports. Through automated textual analysis of a large sample of MD&As, we find that managers of firms with higher earnings growth tend to use more self-inclusive pronouns(e.g., “ we, ” “ us, ” and “ our ”) and fewer self-exclusive words (e.g., “the company ”). This self-referential language pattern is associated with a higher likelihood of future financial restatements. Our findings contribute to the literature on corporate narrative disclosures and identify a potential new indicator of financial misstatements. The results have implications for investors, analysts, auditors, and regulators