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University Administrators, Leadership, and Faculty Views on the Internationalization of Curriculum (A Perspective Through Decolonial Lenses From the Global South)
Get PDFUsing a qualitative single case study approach this paper explores the views of academics which ultimately impact their actions to implement international curriculum within one institutional context in South Africa. The results show that a tailored IoC at an institution situated at the peripheries of the Western world is a policy that advances diversity of thought, decolonization of curriculum content, and appreciation of indigenous cultures and languages. The theory that emerged in this study underscores that IoC is a bottom-up customized policy as it applies to the needs of the students to become wider thinkers and professionally integrated in the intercontinental and global job markets. Further recommendations for future theory and practice suggest IoC as an educational approach that accounts for the geographic positionality of the institution, and all aspects of diversity, rather than for a collective institutional identity
The Importance of Tax Policies on Innovation - A Reassessment Using Chinese National Statistics Data
Get PDFThis study evaluates the effects of Chinese research and development (R&D) tax credit policies enforced around 2008 on corporate profit and patent activity. Compared with governmental direct tax subsidies, R&D tax credit more positively relates to corporate patent activity and profit. This paper separately examines samples of Chinese state-owned enterprises (SOE), privately-owned enterprises (POE), and foreign invested enterprises (FIE), and find that stimulating effect is the strongest for POEs. This study not only increases our understanding of China’s R&D policy, but also adds to the R&D tax credit literature and a stream of R&D effectiveness literature
Does Financial Derivative Hedging Reduce Firms’ Financial Constraints?
Get PDFThis study examines the relationship between the firms’ derivative risk management and its financial constraints. Firms face a wedge between their internal and external financing for their investments. I test whether this wedge reduces firms’ financial constraints when they hedge using interest rate, foreign currency, and commodity derivatives. Using an event study and a difference-in-differences framework around implementing Financial Accounting Standard (FAS) 123R, this study shows a strong causal relationship between derivative hedging and financial constraints. I find that net debt increases for the derivative hedging firms, on the other hand, cash holdings and net equity issuance decreases. When managers of non-financial corporations believe that their firm will face a liquidity shortage, they save more cash out of cash flow as a precautionary measure. Both cash flow-cash sensitivity and investment-cash flow sensitivity decrease. The analysis also shows that both the loan spread and the probability of covenant violation decrease after firms start derivative hedging. The main implication of the analysis is that risk management influences the asymmetric information between lenders and borrowers: the increase in risk management, the less the asymmetry
Finding Fulfillment: An Examination of the Fulfillment of Maslow’s Needs Among Traditional, Remote, and Hybrid-Setting Employees
Get PDFThe traditional office paradigm has shifted in the wake of COVID-19 and the Great Resignation. Workplace flexibility is no longer an employee benefit but rather an expectation. To explore the effects of this change, this study applied Maslow’s Hierarchy of Needs theory to elements of organizational job design. Specifically, this study sought to determine if traditional, remote, or hybrid work settings influence employees’ fulfillment of Maslow’s five fundamental human needs. As a result, this study found that hybrid-setting employees have statistically greater levels of satisfaction with physiological needs, safety-security needs, belongingness needs, esteem needs, and self-actualization needs than when compared to traditional and remote-setting employees. These results affirm the benefits of hybrid-setting employment, likely attributed to heightened workplace flexibility compounded with the maintenance of in-person collaboration and social contact
Pandemic Response: Best Practices in IT Leadership
Get PDFThe rapid spread of the COVID-19 virus resulted in shelter-in-place orders disrupting business operations and supply chains. IT leadership was faced with the rapid implementation of crisis management and business continuity plans as well as on-the-fly adaptations required to stay operational. Four CIOs from various businesses discussed the challenges of dealing with a rapidly spreading pandemic, strategies to mitigate the loss of business continuity, and lessons learned in the transition to hybrid or fully remote work environments. This paper recounts and analyzes the best practices gained from these interviews. Data was collected through online interviews with CIOs from for-profit and non-profit businesses. The transcripts of the recorded interviews were then analyzed for similar strategic approaches, aspects of success, and areas that needed improvement. The results revealed best practices in dealing with the loss of a centralized work environment, strategies to leverage technolog
Revolutionizing 3D Animation & 3D Modeling Education: A Comprehensive Study on the Impact of Blended Learning
Get PDFThe educational environment has undergone a significant transformation due to the widespread impact of the COVID-19 pandemic. Prompting creative solutions to issues in teaching and learning. This study explores the integration of blended learning, focusing on 3D animation and modeling education. Blended learning, which combines conventional and online approaches, is emerging as an effective method for increasing student engagement and performance. The research delves into the complexities of 3D animation and modeling courses, emphasizing the importance of creative thinking and mastery of animation principles. The study showcases the effectiveness of blended learning through improved student outcomes, emphasizing adaptability, and interactive learning. This research provides valuable insights for educators, highlighting the significance of flexible teaching methodologies and the integration of technology in shaping the future of 3D animation and 3D modeling education
Optimizing Performance, Well-Being and Well-Doing: A Leader Practice-Oriented Approach
Get PDFPerformance, well-being, and well-doing are foundational key results that leaders need to be held accountable for and encouraged to assess, optimize and evaluate. This foundational, interdependent and synergistic triad of vital organizational key results is advanced when leaders effectively execute the practices associated with optimizing these results for positive impact. A practice-oriented approach is offered to help leaders optimize performance, well-being, and well-doing. After presenting a Leader Performance Well-Being Well-Doing Cycle, and some benefits associated with this framework, a five-step process for applying this approach is provided. Some challenges are also offered, including having leaders consider how their Internal Operating System (IOS) positively or negatively impacts their and others’ performance, well-being, and well doing
Can Native Nations Sovereignty or Self Governance Fit Within a Modern International Paradigm? Lessons To Be Learned
Get PDFThis paper examines how indigenous people’s sovereignty and legal system, may not mesh adequately with the United States legal system. The issues and injustices indigenous peoples feel are not unique to the United States. Canada has experienced similar cultural and legal issues and has come up with a unique solution to the problems created. I intend to examine the problems from both a historical and legal societal perspective. And then suggest some potential solutions. The value of this paper is that it helps us to recognize the valuable resources we have in our diverse population and how to effectively utilize and, most importantly recognize their unique and varying skill sets. By including these peoples into our collective fabric, we will yield a better society. The fabric of our society can seem much like conventional clothing fabric, which is strengthened by the introduction of another element into the mix
The American Dream: Starting and Growing a Business as an Immigrant Case Study: Maria Empanada
Get PDFThis case details Lorena Cantarovici’s experiences with starting and growing her award-winning restaurant: Maria Empanada. While visiting a friend in Colorado, Lorena (an Argentinian immigrant) fell in love with the mountains and stayed. Homesick for her childhood empanadas, she made empanadas and sold them to her friends. To meet increasing demand, she opened several restaurants. Lorena addressed the pandemic by closing some restaurants and changing her business model. The case provides insights into issues immigrants might encounter when starting and growing businesses in dynamic environments while maintaining the values of their homeland cultures. Much of the following is based on our interview with Lorena Cantarovici and Victor Arango
Hispanic Ethnicity and Hidden Barriers to CPA Exam Success
Get PDFThe performance of Hispanic candidates on the CPA Exam has not been studied to identify predictors of performance. However, speculations have been made in the literature that, understandably, proficiency in the English language is a factor. Our study aims to combine the jurisdiction performance on the CPA Exam from 2015 and 2019 with U.S. Census Bureau estimates of the proportion of Hispanic residents that speak English to identify if there is an association to be found between language and performance. To this end, we explore whether the propensity of a Hispanic population to speak English is associated with improved performance. We begin with a descriptive analysis of Puerto Rico candidates and seven jurisdictions that had relatively high participation on the CPA Exam and the greatest proportion of Hispanics in their population. We found the Puerto Rico pass rate consistently below the other jurisdictions. This result suggests that the greater the proportion of Hispanic people, the lower the overall performance