International Journal of Business and Management Science最新文献_第7页

Testing for Generational Difference Impacts on Employee New Job Seeking Intent in Response to COVID-19 and the Black Lives Matter Movement 针对COVID-19和黑人生命问题运动的代际差异对员工新求职意向的影响测试

International Journal of Business and Management Science Pub Date : 2023-05-26 DOI: 10.5539/ijbm.v18n4p13

Bucky Fairfax, G. Blau, T. Hill

引用次数: 0

Financial Statement Restatements and Conditional Conservatism in Companies Listed on B3 B3上市公司财务报表重述与条件稳健性

International Journal of Business and Management Science Pub Date : 2023-05-26 DOI: 10.5539/ijbm.v18n4p49

Paulo Vitor Souza de Souza, Henrique Carvalho Bezerra Morais, Silvia Nayara Costa de Leao, Romulo Bruno da Cunha Campos

{"title":"Financial Statement Restatements and Conditional Conservatism in Companies Listed on B3","authors":"Paulo Vitor Souza de Souza, Henrique Carvalho Bezerra Morais, Silvia Nayara Costa de Leao, Romulo Bruno da Cunha Campos","doi":"10.5539/ijbm.v18n4p49","DOIUrl":"https://doi.org/10.5539/ijbm.v18n4p49","url":null,"abstract":"This study investigated the association between financial statement restatements and conditional conservatism in Brazilian publicly traded companies listed on B3. A sample of 192 non-financial companies was used from 2012 to 2020. The conditional conservatism was measured using Ball and Shivakumar's (2005) model. The study employed five dimensions of restatement measures, comprising both voluntary and compulsory restatement modalities, and six-panel data regression models was conducted. The results revealed that there is no relationship between voluntary restatement and conservatism. However, there is generally a positive association between compulsory restatement and conservatism. Thus, companies mandated to restatement their reports by the regulator tend to be more conservative, indicating the lower quality of financial reports. These findings provide valuable insights for various external users of accounting information, as restatements can assist companies in understanding negative signals in the market, help investors in better resource allocation, and assist regulators in devising appropriate measures for prevention or punishment.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77407835","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Organizational Training in Startups: The Incubators Perspective in Turbulent Times 创业公司的组织培训:动荡时期孵化器的视角

International Journal of Business and Management Science Pub Date : 2023-05-26 DOI: 10.5539/ijbm.v18n4p1

A. Rosa

{"title":"Organizational Training in Startups: The Incubators Perspective in Turbulent Times","authors":"A. Rosa","doi":"10.5539/ijbm.v18n4p1","DOIUrl":"https://doi.org/10.5539/ijbm.v18n4p1","url":null,"abstract":"The flourishing of younger and innovative organizations (start-ups) has never stopped. To grow, start-ups need capital and access to the market, and are often incubated by business incubators (hubs), which offer several services, both educational and practical, essential to enable the transformation of business ideas into concrete business projects. Disruptive times certainly affect the way start-ups are trained and empowered, mixing in-house and remote learning; nevertheless, incubators still deliver their valuable training to new organizations. This contribution intends to explore this change addressing the incubators (trainers) perspective,and to provide a practical contribution to the management literature on training process shifts across startup. A qualitative case study analysis was used in this research. It involves a combination of both secondary data and semi-structured interviews with the Incubatore SEI – a business hub based in the Campania Region – CEO and founder. This study focuses on distinct skill areas that influence startup empowerment processes: (1) individual knowledge, (2) organizational knowledge, (3) observable skills, (4) problem-solving skills, (5) attitudes and beliefs. This study emphasizes the need of change inventive training procedures amid crises, as well as the relevance of highly innovative hubs in delivering their training to startup. Furthermore, research reveals intriguing insights for the growth of incubators as well as intriguing perspectives for the future of the startup ecosystem through continuous empowerment.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88108168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Cybersecurity Training in Organization as Human Capital Investment: A Qualitative Grounded Theory Analysis 组织网络安全培训作为人力资本投资:一个定性的扎根理论分析

International Journal of Business and Management Science Pub Date : 2023-05-26 DOI: 10.5539/ijbm.v18n4p38

Yuying Shen, Carlene Buchanan Turner, C. Turner

{"title":"Cybersecurity Training in Organization as Human Capital Investment: A Qualitative Grounded Theory Analysis","authors":"Yuying Shen, Carlene Buchanan Turner, C. Turner","doi":"10.5539/ijbm.v18n4p38","DOIUrl":"https://doi.org/10.5539/ijbm.v18n4p38","url":null,"abstract":"This study aims to examine the impacts of organization’s cybersecurity training program on employees with qualitative data, collected from 33 college students who were attending Norfolk State University while also working either on a part-time or full-time basis participated. Open-ended questions were asked to elicit participants’ perspectives on cybersecurity training and cybersecurity protocols in organizations. Using qualitative data analysis software Nvivo 12, the authors organized and analyzed the collected data with open coding, and selective coding to recognize the major influencing impacts from cybersecurity training on employees’ routine work and behavior. Inductive and grounded theory analysis further elaborates connections between employee’s cybersecurity training and efficiency of organizations. Our findings suggest that on-the-job cybersecurity training provided by the employer is an effective investment for modern organizations to build on the organizational human capital and consequently to improve the efficiency of the organization. Findings from this study corroborates with the tenet of human capital theory that on-the-job educational program or training is economical and effective to manage the human capital challenge for modern organizations.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80397438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Work-Life Balance Machine 平衡工作与生活的机器

International Journal of Business and Management Science Pub Date : 2023-05-26 DOI: 10.5539/ijbm.v18n4p83

Olawunmi Elizabeth Eniola

{"title":"The Work-Life Balance Machine","authors":"Olawunmi Elizabeth Eniola","doi":"10.5539/ijbm.v18n4p83","DOIUrl":"https://doi.org/10.5539/ijbm.v18n4p83","url":null,"abstract":"Remote work or hybridized work has come to stay post COVID-19 pandemic, though not without both benefits and drawbacks. Work-life balance represents an essential need of remote workers, which could either be hindered or promoted during remote work. The continuous adoption of remote work warrants that the crucial challenge of work-life balance facing remote workers be addressed. Therefore, this study offers insights regarding the work-life balance processes of remote workers by following a research approach that involves synthesizing literature about remote work and work-life balance in an integrative way. This article upholds that the work-life balance processes of remote workers involve a work-life cognitive system that is responsible for maintaining equilibrium in the work-life system. The work-life system of remote workers includes elements, resources, forces, useful work, and output. Achieving balance between work and non-work domains is a function of the relative processes among the elements, resources, and forces within the work-life system. This article refers to the work-life balance cognitive system as ‘the work-life balance machine’. The work-life balance machine provides knowledge about how and what remote workers need to learn, adapt to, and change in the environment in order to develop an optimally balanced work and life. Thus, based on the blending of theories and concepts with the synthesized evidence from literature, this article offers a model; the work-life balance machine and a definition of work-life balance. In addition, this paper highlights actionable insights critical for human resource management in developing, supporting, and maintaining remote workers’ work-life balance.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87760239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Behavioral Interpretation of Volatility Patterns in Brazilian Stock Market: Analysis of Pre and Post-COVID-19 Periods from 2019 to 2021 巴西股市波动模式的行为解读:2019 - 2021年新冠肺炎疫情前后分析

International Journal of Business and Management Science Pub Date : 2023-05-26 DOI: 10.5539/ijbm.v18n4p24

Roberta Muramatsu, Pedro Raffy Vartanian, Gabriel de Andrade Moraes

{"title":"A Behavioral Interpretation of Volatility Patterns in Brazilian Stock Market: Analysis of Pre and Post-COVID-19 Periods from 2019 to 2021","authors":"Roberta Muramatsu, Pedro Raffy Vartanian, Gabriel de Andrade Moraes","doi":"10.5539/ijbm.v18n4p24","DOIUrl":"https://doi.org/10.5539/ijbm.v18n4p24","url":null,"abstract":"There has recently been an increasing number of new investors in the Brazilian stock markets, providing new asset allocation opportunities as well as challenges in terms of individual judgment and decision-making. The departure point of this paper is the conjecture that the Ibovespa (Brazilian stock exchange index) might reveal asymmetric volatility patterns during the January 2019 to February 2021 period that call for behavioral financial explanations. More specifically, this paper aims to subject this bold conjecture to an empirical test. It draws on a threshold autoregressive conditional heteroskedasticity (TARCH) model to investigate the existence of asymmetric reactions in the period under study. Our findings suggest that the traditional approach to finance fails to explain volatility patterns in the Brazilian stock market behavior, since they do not fit well with predictions based on the efficient market hypothesis. Inspired by Vasileiou’s (2021) account of what occurred with the New York Stock Exchange during COVID-19, we then embark on a brief survey of the vast literature on applied behavioral economics and finance to provide an interpretation of the heuristics and biases that may be non-negligible mental mechanisms underlying the Ibovespa’s detected asymmetric responses.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90444152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Research on the construction and improvement strategy of tourist satisfaction evaluation index system 游客满意度评价指标体系构建及改进策略研究

International Journal of Business and Management Science Pub Date : 2023-05-23 DOI: 10.56028/ijbm.1.2.1.2023

Dengdeng Tian

{"title":"Research on the construction and improvement strategy of tourist satisfaction evaluation index system","authors":"Dengdeng Tian","doi":"10.56028/ijbm.1.2.1.2023","DOIUrl":"https://doi.org/10.56028/ijbm.1.2.1.2023","url":null,"abstract":"Tourist satisfaction is affected by multiple subjective and objective factors. In order to explore the factors that affect the satisfaction of tourists, this article uses grounded theory based on the online review text of tourists to analyze the factors that affect the satisfaction of tourists, and finally concludes perceived value, willingness to revisit, supply chain coordination, and service guarantee are the four core categories that affect tourist satisfaction. In order to evaluate the satisfaction of tourists, based on grounded theoretical research and combined with the network analytic method, this paper constructs a network level evaluation model of tourist satisfaction. In view of the unsatisfactory factors in the online reviews of tourists, this article proposes that the improvement of tourist satisfaction should be considered in terms of optimizing the supply of tourism products, enriching the connotation of tourism products, increasing the cost performance and experience value of tourism products, and strengthening the coordination of the tourism supply chain.While providing regular service guarantees, tourist attractions should continue to meet the individual demands of tourists.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81043057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Practice research on the construction of Innovation and Entrepreneurship curriculum System of Hotel management Major based on new liberal arts background 新文科背景下酒店管理专业创新创业课程体系构建的实践研究

International Journal of Business and Management Science Pub Date : 2023-05-23 DOI: 10.56028/ijbm.1.2.16.2023

Yijun Li

{"title":"Practice research on the construction of Innovation and Entrepreneurship curriculum System of Hotel management Major based on new liberal arts background","authors":"Yijun Li","doi":"10.56028/ijbm.1.2.16.2023","DOIUrl":"https://doi.org/10.56028/ijbm.1.2.16.2023","url":null,"abstract":"The construction of new liberal arts is to adapt to the new requirements of the development of philosophy and social sciences in the new era, to cultivate the new liberal arts with Chinese characteristics and Chinese style, and to train the new era of liberal arts talents to take on the great task of national rejuvenation as the goal. At present, the major of tourism and hotel management in Chinese colleges and universities is moving towards the direction of high quality development. The restructuring and reform of traditional personnel training mode is a key to break through the contradiction between supply and demand of professional personnel. In-depth analysis of the current college tourism and hotel management professional talent training mode facing the training and curriculum system, training mode, training teachers and training evaluation system need to be further clear, innovation, optimization and improvement of realistic difficulties. Therefore, the training mode and program of tourism and hotel management professionals in colleges and universities should be re-examined, and a scientific orientation and curriculum construction system should be established. Deepen teaching reform and establish modern teaching mode of \"integration of science and practice\"; Docking industry development and building a regional training platform of \"production, learning and research\"; We will improve the security system and build a \"double-qualified\" professional teaching team.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87560358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Research on the Development Strategy of Zhengzhou Yutong Bus Co., Ltd. in China 郑州宇通客车有限公司在中国的发展战略研究

International Journal of Business and Management Science Pub Date : 2023-05-23 DOI: 10.56028/ijbm.1.2.9.2023

Gaohan Zhang

引用次数: 0

A Study on the Impact of Big Data Management on Business Agility—The Moderating Role of Corporate Strategy and Environmental Uncertainty 大数据管理对业务敏捷性的影响研究——企业战略和环境不确定性的调节作用

International Journal of Business and Management Science Pub Date : 2023-05-08 DOI: 10.5539/ijbm.v18n3p169

Yi Chen, Yinjin Xiao

{"title":"A Study on the Impact of Big Data Management on Business Agility—The Moderating Role of Corporate Strategy and Environmental Uncertainty","authors":"Yi Chen, Yinjin Xiao","doi":"10.5539/ijbm.v18n3p169","DOIUrl":"https://doi.org/10.5539/ijbm.v18n3p169","url":null,"abstract":"With the increasing uncertainty in the market environment and the integration of new IT technologies in business operations management, the use of big data management practices to increase operational agility has become a major concern for enterprises. Based on theories of dynamic capabilities and resource base, this paper analyses how big data management can contribute to the growth of enterprise agility and value, while incorporating the impact of environmental uncertainty and corporate strategy. The study found that:1.Big data infrastructure development, application management and human resource development better characterize enterprise big data management practices and effectively contribute to enterprise agility;2.Corporate strategy significantly moderates the relationship between big data management and agility, with big data application management and human resource development having a greater impact on the agility of forward-looking companies than defender strategies;3.External environmental uncertainty can effectively moderate the relationship between Big Data management and enterprise agility, as the environment becomes more dynamic, Big Data management can enhance enterprise agility, while the increase of environmental hostility will lead to Big Data management reducing enterprise agility. From the three aspects of big data infrastructure construction, big data application management and big data human resources training, it explores the impact of enterprise big data management on enterprise agility, but does not conduct an in-depth analysis of the interaction between the above three aspects; Although the sample size of this study meets the requirements of the structural equation model test, the sample size of the analytical strategy type of enterprises is relatively small, so the analytical strategy is not included in the moderating effect test. Further research can be carried out in depth from the above two aspects.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78378295","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0