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The Equality Agenda: A Clear Case of Smoke and Mirrors
Get PDFIn his book “The madness of crowds: gender, race and identity,” the author Douglas Murray (2020) suggests that much of contemporary society is obsessed with a particular idea of diversity and equality that is all-encompassing and all-consuming. Embedded in current social policy, it is a view, he argues, that propagates the belief that ‘everybody is the same above the neck’ and that: ‘everybody is equal and […] given the right encouragement and opportunity, everybody can be whatever they want; that life is entirely about environment, opportunity, and privilege.’ In this work I trace the broad outline of the emerging equality agenda as it occurred in America and the UK with a particular emphasis on Northern Ireland and argue Murray (2020) is wrong in his assessment. The work highlights the differences between the two countries. It claims equality of opportunity, understood here as improved education, healthcare, childcare etc. and equality of outcome, are more rhetoric than reality
Questioning the Theory of the Firm: The Challenge of Hybrid, Social and Faith-Based Businesses
Get PDFIn light of the diversity of hybrid, social, and faith-based enterprises, the paper aims to deepen and widen the descriptive and normative reach of the theory of the firm. Higher ends of business are core philosophical components for an expanded normative theory of the firm. To regard shareholders, managers, and all stakeholders of a business firm in a fully moral light means expanding one’s view of such roles beyond merely economic and legal conceptions to encompass their full humanity and associated moral obligations and social responsibilities. Any adequate normative theory of the firm will cast business participants not just as economic actors and as legal agents but as flesh-and-blood moral persons with ethical responsibilities. When the theory of the firm is normativized – not privileging moral rights and obligations of stockholders or stakeholders in advance of consideration of balance of reasons -- the false dichotomy of shareholder primacy versus stakeholder primacy falls away, ceasing to provide a basis for giving categorically incompatible accounts of prima facie moral obligations of business participants
Two Pandemics and Workplace Shifts: Generational Considerations: A Multi-Factor Comparison of How Pandemics Impact Young Workers: Insights for Management and Employees©
Get PDFThis paper will compare several business-related factors. There has been relatively little academic research conducted to compare and contrast a breadth of workplace issues and dimensions during the early twentieth century’s Spanish Flu epidemic and the early twenty-first century’s COVID-19 pandemic in the United States. This manuscript analyzes several variables and adds to the literature by examining significant factors that impacted workers and their workplaces during these two significant healthcare incidents. The major factors discussed include the labor force members during both of these pandemics, the demographics of those workforces, the workplace safety, the labor economic data during these two pandemics, the wages & how they fluctuated, the labor unions & evolving perspectives towards unionization, and the dominant industry shifts. Several of the findings regarding Millennials and Generation Z workers are supported by this author’s current research of university students who were employed during the COVID-19 pandemic. The insights provided in this manuscript are instrumental for business managers and human resource management professionals, higher education, and for those who provide corporate training
Rural Tourism and Rural Economic Development
Get PDFRural tourism is considered an essential tool to promote rural economic development through the integrated development of the primary, secondary, and tertiary industries. Based on a natural village-level panel data set of 39 villages in Lincang City, Yunnan, China from 2015 to 2021, this paper uses the difference-in-differences method with a propensity score matching approach (PSM-DID) to investigate the impact of rural tourism development on rural economic development in villages. The research results show that rural tourism positively affects gross income and poverty reduction in rural areas. However, the results do not show significant evidence of transforming the rural industrial structure. Based on the results, promoting policies for rural tourism should also be implemented in other regions in China, and additional policies should be considered to promote industrial structure transformation
The Mediating Role of Basic Psychological Needs Satisfaction Between Transformational Leadership and Work Motivation of Predoctoral Researchers at German Professorships
Get PDFThis study examines the relationship between predoctoral researchers’ perceptions of transformational leadership and their autonomous work motivation, with basic psychological need satisfaction (autonomy, relatedness, and competence) as a mediator. Based on the full range leadership model and self-determination theory, hypotheses are tested using an online survey (n=1,969) conducted from March to May 2022 among professors and their academic staff at German research universities in the fields of business administration, biology, mechanical engineering, and sociology. For the subsample of predoctoral researchers (n=1,005), the structural equation model reveals that transformational leadership increases autonomous work motivation through perceived autonomy and competence, whereas perceived relatedness has a negative effect. In addition, academic career aspirations positively influence autonomous work motivation, while gender has no significant effect. These findings highlight the role of transformational leadership in promoting basic psychological needs satisfaction among emerging scientists
Cross-Cultural Competencies in Hispanic Serving Institutions (HSI): A Primer for Business Instructors
Get PDFGraduates from Science, Technology, Engineering, Mathematics, and Business (STEMB) schools are in high demand, driven by technological advancements and expanding industries. While these graduates excel in quantitative and empirical skills, there’s a recognized need for improved interpersonal abilities. This paper responds by introducing culturally sensitive elements to enhance pedagogical approaches in academic settings, focusing on business schools in Hispanic Serving Institutions. Unlike some diversity training programs, which may employ shame-oriented methods, our research prioritizes understanding cultural nuances. Specifically tailored to enrich the educational experience of Hispanic students, this approach aims to bridge skill gaps and foster inclusivity, contributing to the overall proficiency and adaptability of STEMB graduates in a dynamic labor market
When Do Firms Pay Deferred Income Taxes?
Get PDFDeferred tax expense reflects temporary timing differences based on differences between when an item is recognized for accounting purposes and when the same item is recognized for tax purposes. Although in theory temporary differences will reverse, the timing of the reversals are uncertain. On average, deferred income tax expense for most firms is associated with relatively small future cash payments over the two years following deferred tax expense recognition, and a large portion of deferred tax expense does not result in future tax payments in a systematic manner. Firms with high growth in property, plant, and equipment are able to defer income tax indefinitely
How Artificial Intelligence Can Affect Product Costing: A Look Into the Interaction Between Duration-Based Costing and Artificial Intelligence
Get PDFThere has been much discussion regarding integrating Artificial Intelligence (AI) into accounting. This study focuses on the integration of AI with product costing models, most specifically with the Duration-Based Costing (DBC) model. The published literature regarding DBC shows that DBC can mimic or outperform an Activity-Based Costing (ABC) model that utilizes time drivers. Furthermore, the large amount of information that an ABC system utilizes can cause information overload, which DBC overcomes. DBC is a cost allocation technique that assigns overhead costs based on the production cycle time. The more time that a company spends producing a product, the more it will cost. DBC utilizes the concept “time is money.” DBC is the model that looks at the larger picture. In other words, DBC looks at the forest overall whereas ABC looks at each individual tree in which the saying “cannot see the forest for the trees” applies to ABC. Therefore, this study aims to discuss how AI can integrate with DBC to provide a company valuable and quick cost information
Empowerment Evaluation’s Practice and Principle Effects on Psychological Empowerment and Self-Determination Outcomes
Get PDFThis study contributed to a limited body of research on empowerment evaluation by examining its processes, principles, and outcomes. Objectives included: 1) determining implementation fidelity to the three empowerment evaluation models; 2) determining evidence of empowerment evaluation process principles; 3) determining whether empowerment evaluation outcome principles resulted from the evaluations reported on; and 4) determining whether variation in empowerment and self-determination was explained by the interaction between model fidelity and percentage of steps implemented, process principles in evidence, outcome principles in evidence, and evaluator characteristics. Results indicated individual empowerment and self-determination were likely outcomes of evaluations reported on; evidence of all ten empowerment evaluation principles indicated they were empowerment evaluations; evaluators adhered with fidelity to all three models, no model was privileged over another, and steps were chosen from across all three models. Empowerment and self-determination are more likely when empowerment evaluations are conducted by female evaluators living and working in an African country and SEEPPO was a successful first attempt at assessing the process and outcomes of empowerment evaluation work
The Influence of Employee Activation on Gender Differences in Job Satisfaction
Get PDFThis study explored gender differences in job satisfaction and the role of employee activation determinants. A survey of 566 U.S. workers found partial support for prior findings, with men reporting higher job satisfaction than women. Regression analyses revealed employee activation variables, including engagement, meaning, belongingness, leadership, and career meaning, predicted satisfaction for both genders. However, certain activation aspects were more influential for women, supporting that non-traditional factors increasingly drive satisfaction. The findings reinforce the complex, evolving relationship between gender and satisfaction in today’s workplace. Organizations seeking to enhance satisfaction and performance should focus on cultivating high activation among all employees