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ESG Disclosure Based on Regulatory Landscape: An Enquiry Into the Stock Exchange Enlisted Banks in a Fastest Growing Economy
Get PDFThis research aims to reveal the extent, modes, and trend of ESG disclosure by the banks in Bangladesh. Analyses involve annual reports of 28 banks from 2016 to 2022 through the content analysis method using a ‘checklist’ comprised of 143 ESG disclosure items compiled from several policy guidelines regarding environmental and social performance disclosure circulated by the central bank, Bangladesh Bank. The study finds a spontaneously increasing tendency for ESG disclosure during the study period. Banks disclose information in both financial and non-financial modes, along with necessary details. However, information non-disclosure results in 75.18%, 63.38%, and 67.40% of environmental, social, and governance information, including many important ESG aspects that should not be ignored. The study result represents an optimistic scenario of ESG disclosure; nonetheless, Bangladeshi banks are yet to develop ESG disclosure practices
The Traditional Chinese Culture and Lifestyle in Modern China
Get PDFThis paper will probe the traditional Chinese cultural values and their impacts on modern Chinese life by reviewing related literature and the residents’ contemporary living stories. The Chinese developmental inner drive is the great national spirit of unremitting self-improvement. This crucial spiritual fountainhead is Fu Xi, an admired Chinese national immemorial humanistic ancestor. In Chinese Tianshui City, the Fu Xi festival is a state-level affair, opening every year grandly. Chinese and foreign tourists all bent on their backs over those very charming series of cultural tourist scenes. They reveled in the features, including visiting the Fu Xi Temple, enjoying ancient music and dance, shopping at the temple fair, tasting local cuisine, and touring the dwellings and houses of the feudal dynastic style. Local modern service economies, such as the catering industry, also benefited from the fiesta. Ordinary residents Zhou Xiaolan and Zhou Xiaohui sisters were obligated to explain Fu Xi’s story to tourists and children and inherited the excellent traditional national culture. Contemporary Chinese people strive for self-improvement, are inclusive and open, and work together to build a beautiful and harmonious country acceleratingly
Leader Perceptions of Gender (In)equality in the Workplace
Get PDFDespite gains in gender equality in the workplace, data collection and reporting inconsistencies may mask ongoing issues. Research categorizes employment concerns into four areas: representation, pay, health, and satisfaction. These categories help organizations identify issues and metrics to assess progress. However, meaningful change requires shifts in mindsets and practices. This qualitative study explores insights on gender (in)equities through interviews with 36 leaders. Data, analyzed using the Four for Women framework, reveal a focus on representation and satisfaction for women in the workplace over health and pay and suggest the need for a deeper understanding of gender issues at work
Flatline: Evaluating the Effectiveness of Entrepreneurship Education to Increase Students’ Entrepreneurial Intention
Get PDFEntrepreneurship is a fundamental driver of economic development, critical for poverty reduction and for sustainable development. However, entrepreneurship education (EE) growth has occurred without a corresponding increase in students engaging in entrepreneurship. This research contributes to the gap in the literature on understanding how to develop entrepreneurs by examining the impact of EE on students’ entrepreneurial intention. Using the Theory of Planned Behavior, we evaluated changes in students’ intentions to become entrepreneurs after taking a hypothetical-based course in five universities in five countries. We found a flatline of entrepreneurial intention across all schools. EE had no positive impact on student intention to become an entrepreneur after taking an entrepreneurship course. This research provides more effective options for EE. Problem-based approaches, relying on concrete experiences, better align how entrepreneurs learn to be entrepreneurs. This is the first study that analyzes the impact of EE on entrepreneurial intention comparing different countries using similar hypothetical-based assignments, identifying the misalignment of how entrepreneurs learn and how EE is commonly taught
Enlightenment in the Learning Process? Aha Moments and Threshold Concepts as Effective Practical References in Higher Education Teaching
Get PDFThis paper examines the role and impact of Aha moments and Threshold Concepts in higher education, focusing on their practical implementation through a case study. Aha moments—sudden insights during learning—are pivotal in grasping complex ideas, fostering deeper understanding and motivation. The integration of real professional experiences into the curriculum is shown to enhance student motivation and improve the application of theoretical knowledge. Positive feedback highlights the effectiveness of this approach, emphasizing the importance of practice-oriented, experiential learning. The paper argues that strategically fostering Aha moments can deepen students’ grasp of Threshold Concepts, leading to greater student satisfaction and better preparation for professional challenges, while also contributing to educational quality and employability
AACSB-Accredited Colleges and Universities: An Examination of Standard A5 as a Guide to Prepare Accounting Graduates for the Digital Workplace
Get PDFEmployers demand that accounting graduates are well-versed in information and communication technologies. The Association to Advance the Collegiate Schools of Business (AACSB) establishes Standards for business and accounting schools, colleges, and universities across the globe. This systematic literature review examines the peer-reviewed research surrounding AACSB-Standard A5 Information Technology Skills, Agility, and Knowledge for Accounting Graduates and Faculty. Specifically, how AACSB-accredited institutions employ Standard A5 to guide curriculum innovation and change management best practices is emphasized. Results underscore the importance and significance of Standard A5 in navigating continuous improvement curriculum efforts in higher education
Bridging Gaps With Experience: Priming Faculty for Successful Online Course Development
Get PDFThis article presents a novel approach to faculty onboarding in the development of online courses through an experiential learning framework, as implemented at the University of Michigan’s School of Public Health. By integrating faculty into a comprehensive, hands-on training process, the initiative aims to bridge common gaps in online course development and facilitate collaborative efforts among faculty and course development teams. The paper details the structured three-phase approach aimed at enhancing faculty's practical understanding of online education terminology, processes, and collaboration with cross-functional teams. The documented outcomes indicate a marked improvement in the efficiency, quality, and overall engagement of faculty in the course development process. They underscore the critical role of hands-on experience coupled with reflective practices in priming faculty for effective collaboration with diverse course development teams, proposing this model as a scalable and adaptable blueprint for faculty development practices
Perceptual Antecedents of Student Attitudes Toward a Learning Management System: The Case of Using Canvas
Get PDFThis paper explores the application of the technology acceptance model (TAM) and the unified theory of acceptance and use of technology (UTAUT) to a course management system in student learning. Through a TAM-aligned UTAUT model, it examines the influences of performance expectancy, effort expectancy, perceived enjoyment, social influence, and facilitating conditions on student attitude toward using a learning management system. The hypothesized relationships in the model were tested via Canvas. Results provide evidence that the TAM-aligned UTAUT model is applicable to examining factors influencing learner attitude and behavioral intentions in the use of technology-supported learning management systems
The Accuracy of Multiples Used to Estimate the Market Value of Large U.S. Pharmaceutical Companies
Get PDFMany researchers and analysts have shown that expensing R&Ds can distort the profitability measures and market value estimates of R&D intensive firms and treat R&Ds as assets. This paper assesses the valuation accuracy of five goodwill, five enterprise and two price multipliers that can be used to estimate the market values of large U.S. pharmaceutical companies with significant R&D expenditures during the 2010-2022 period. Our results support that goodwill multipliers generally provide the smallest estimation errors of the market values of pharmaceutical firms with significant R&Ds and that gross profit is a superior measure of the profitability of these firms
Understanding Narcissism in the Workplace: The Dual Impact of Self-Efficacy and Political Skill on Attitudes and Performance
Get PDFThis study examines cognitive and behavioral mechanisms that explain why narcissism leads to positive and negative workplace outcomes. By sampling 296 working adults in the United States at three time points, we tested the model using partial least squares structural equation modeling. Drawing from social cognitive theory, we explore how grandiose and vulnerable narcissism influence workplace attitudes and behaviors, including organizational commitment, citizenship behavior, and workplace deviance. Our findings reveal that these differences are mediated through the serial mechanisms of self-efficacy and political skill. By highlighting the role of self-concept and social effectiveness skills in shaping narcissistic employees’ workplace behaviors, this study contributes to a deeper theoretical understanding of the factors motivating their engagement in positive workplace contributions versus unethical workplace behaviors