McGill International Journal of Sustainable Development Law and Policy最新文献

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Measuring Communities’ Perceptions Towards the Socio-Economic Impact of Community-Based Tourism Development of Tourism Villages in Indonesia (Case from Bogor Regency, Indonesia) 衡量社区对印度尼西亚旅游村社区旅游发展的社会经济影响的看法(以印度尼西亚茂物摄政为例)
McGill International Journal of Sustainable Development Law and Policy Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1964
Mariana Rista Ananda Siregar, Ninis Agustini Damayanti, Dadang Sugiana, Ute Lies Siti Khadijah
{"title":"Measuring Communities’ Perceptions Towards the Socio-Economic Impact of Community-Based Tourism Development of Tourism Villages in Indonesia (Case from Bogor Regency, Indonesia)","authors":"Mariana Rista Ananda Siregar, Ninis Agustini Damayanti, Dadang Sugiana, Ute Lies Siti Khadijah","doi":"10.55908/sdgs.v11i11.1964","DOIUrl":"https://doi.org/10.55908/sdgs.v11i11.1964","url":null,"abstract":"Objective: The objective of this study is to examine the impact of community-based tourism (CBT) practices in Ciasmara Village, Bogor Regency, specifically focusing on the social and economic benefits to the community. The study aims to understand how traditional management of community-based tourism affects the local population and to identify potential differences in economic impacts between residents living near tourist sites and those residing farther away.
 
 Method: The research methodology employed a purposive sampling approach, selecting 210 respondents from the community. The study utilized various data analysis techniques, including average score calculations and analysis of variance (ANOVA). These methods were applied to assess the social and economic impacts of community-based tourism practices in Ciasmara Village.
 
 Result: The research findings indicate that the implementation of community-based tourism in Ciasmara Village has led to positive economic and social outcomes for the community. However, a noteworthy observation is the divergence in economic impacts between residents living in close proximity to tourist sites and those residing farther away. The study's analysis, conducted through techniques such as average score calculations and ANOVA, reveals these differences in the economic trends experienced by these two groups within the community.
 
 Conclusion: In conclusion, community-based tourism practices in Ciasmara Village have yielded positive economic and social effects on the local population. However, the study highlights disparities in economic impacts based on residents' proximity to tourist sites. This nuanced understanding underscores the importance of considering the geographical distribution of these impacts when planning and implementing community-based tourism initiatives. Such insights are crucial for ensuring equitable and sustainable development in rural areas, emphasizing the need for tailored strategies that address the specific needs and challenges faced by different segments of the community.","PeriodicalId":41277,"journal":{"name":"McGill International Journal of Sustainable Development Law and Policy","volume":"8 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135679519","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 Impact of Developments in Artificial Intelligence on Copyright and other Intellectual Property Laws 人工智能的发展对著作权和其他知识产权法的影响
McGill International Journal of Sustainable Development Law and Policy Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1965
Evita Isretno Israhadi
{"title":"The Impact of Developments in Artificial Intelligence on Copyright and other Intellectual Property Laws","authors":"Evita Isretno Israhadi","doi":"10.55908/sdgs.v11i11.1965","DOIUrl":"https://doi.org/10.55908/sdgs.v11i11.1965","url":null,"abstract":"Objective: The objective of this study is to investigate the impact of AI breakthroughs on copyright and challenges faced by intellectual property legal protection systems. Specifically, the study aims to analyze the implications of AI-generated works in the context of copyright law in Indonesia.
 
 Method: The research employs a normative legal approach, utilizing secondary data sources including books, legal journals, research findings, and statutory regulatory documents. The study focuses on relevant legal frameworks, such as Law No. 28 of 2014 governing copyright in Indonesia. The analysis is based on existing literature and legal documents to understand the current state of AI-generated works and their eligibility for copyright protection.
 
 Result: The research findings reveal that according to Law Number 28 of 2014 in Indonesia, AI-generated works do not meet the originality standards required for copyright protection. However, users of AI-generated works are still bound by the terms and conditions set by the AI platform, which can limit their rights to the work. The impact of AI developments on copyright law includes challenges related to determining creators and copyright holders, redefining the concept of originality, increased instances of copyright infringement, issues concerning moral and personality rights, and collaborations involving both humans and AI. Additionally, challenges related to database protection and patent protection in the context of AI are also highlighted.
 
 Conclusion: In conclusion, the advancement of AI technology introduces complexities in intellectual property law. The existing legal frameworks, such as copyright laws, need further adaptation and clarification to effectively regulate AI-generated works in the digital era. Addressing issues related to originality, creatorship, and collaborative works involving AI requires careful consideration and legal adjustments. Additionally, challenges related to database and patent protection in the realm of AI need to be addressed to ensure comprehensive intellectual property protection in the face of evolving technologies. Legal adaptation and clarification are crucial to navigating the intricate intersection of AI and intellectual property law.","PeriodicalId":41277,"journal":{"name":"McGill International Journal of Sustainable Development Law and Policy","volume":"8 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135679520","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
Joint Collaboration of the Local Government (Regency, City, and Province) for the Successful Development in East Java Of Indonesia 地方政府(县、市和省)为印度尼西亚东爪哇成功发展的联合合作
McGill International Journal of Sustainable Development Law and Policy Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1354
Muhammad Rozikin, Ahmad Sofwani
{"title":"Joint Collaboration of the Local Government (Regency, City, and Province) for the Successful Development in East Java Of Indonesia","authors":"Muhammad Rozikin, Ahmad Sofwani","doi":"10.55908/sdgs.v11i11.1354","DOIUrl":"https://doi.org/10.55908/sdgs.v11i11.1354","url":null,"abstract":"Objective: This study aims to analyze and describe the Joint collaboration between Local Governments (Regency, City, and Province) in the context of regional development in East Java Indonesia, and evaluate the extent to which the effectiveness of this collaboration is compared to the goals and objectives that have been set. Theoretical framework: Development is defined as an effort or series of planned growth and change efforts carried out consciously by a nation, state, and government, towards modernity in the context of nation development (Siagian, 2005. Conceptual problems of regional development have been answered through a Collaborative Governance approach which involves the participation of stakeholder interests, which have recently been developed by experts who are members of the new paradigm of public government (Osborne, 2010). According to the view of Ansell & Gash (2008), Collaborative Governance is \"a governance arrangement in which one or more public institutions collectively directly involve non-state stakeholders in formal collective decision-making processes. Phillips et al. (2000), suggest defining collaboration broadly to cover a wide range of activities and relationships. Following Bardach (1998) who builds on Braun et al. (1996), collaboration is defined as a joint activity, by two or more organizations, that is intended to create public value by working together rather than separately. Method: This type of research is descriptive research with a qualitative approach. This approach was chosen to present data in a systematic, factual, and accurate manner regarding the facts in the field. The qualitative approach itself emphasizes the human element as a research instrument. By emphasizing the human element as a research instrument, it will make it easier to adapt research to the realities that occur in the field. Sugiyono in Pasolong (2020) says that qualitative methods are research methods used to examine natural object conditions, as opposed to experiments, where researchers are key instruments, data collection techniques are carried out in triangulation (combined), data analysis is inductive and the results of qualitative research emphasize meaning rather than generalization. The research location taken was in East Java Province and the research site was the Office of the Regional Planning and Development Agency in East Java Province. Results and Conclusions: The results of the study show that the Regional Development of East Java Province is basically to improve people's welfare based on social justice and is carried out sustainably. Development in an integrated and sustainable manner is oriented toward improving people's welfare. But until now, disparity and poverty are still problems in regional development. Sustainable inclusive infrastructure and economy are a priority for local government policies to reduce regional and socio-economic disparities by increasing inter-regional connectivity. Implications of the resear","PeriodicalId":41277,"journal":{"name":"McGill International Journal of Sustainable Development Law and Policy","volume":"10 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135679678","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
Arbitration Involving Dual Nationals Under Investment Treaties: A New Area of Conflicting Rulings in International Law 投资条约下涉及双重国籍的仲裁:国际法冲突裁决的新领域
McGill International Journal of Sustainable Development Law and Policy Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1961
Ernest Nana Adjei
{"title":"Arbitration Involving Dual Nationals Under Investment Treaties: A New Area of Conflicting Rulings in International Law","authors":"Ernest Nana Adjei","doi":"10.55908/sdgs.v11i11.1961","DOIUrl":"https://doi.org/10.55908/sdgs.v11i11.1961","url":null,"abstract":"Objective: The paramount purpose of the study is to put forth conflicting decisions in International Law while arbitrating dual nationals under investment treaties.
 
 Method: The majority of investment treaties are predicated on clauses that are somewhat wide and define qualified standards.
 
 Result: According to the findings of a number of studies, the increased participation of dual nationals in investments in host countries will likely result in future issues for international investment law (IIL), particularly the ISA system. Because of this, it is essential to conduct an in-depth investigation on the level of protection that dual nationals receive from investment deals, especially from Investor-State Dispute Settlement’s point of view.
 
 Conclusion: In investor-state arbitration (ISA) context, one's nationality is an extremely vital factor. Most investment treaties provide that in order to be eligible for the protections afforded by the treaty, an investor needs to hold citizenship in the home state. However, determining a person's nationality for the reason of an investment treaty can be an especially challenging endeavour, as it brings up a number of unanswered problems that are of significant relevance in practical terms.","PeriodicalId":41277,"journal":{"name":"McGill International Journal of Sustainable Development Law and Policy","volume":"9 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135679686","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
Legal Regulation of The Reliability and Quality of Translations of Official Documents and Texts 官方文件和文本翻译的可靠性和质量的法律规制
McGill International Journal of Sustainable Development Law and Policy Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1330
Anastasia Kupriyanova, Roman Shkilev, Marina Litwinowa, Tatyana Vorotilina, Kazbek Ahmedovich Tagibov, Rustem Shichiyakh
{"title":"Legal Regulation of The Reliability and Quality of Translations of Official Documents and Texts","authors":"Anastasia Kupriyanova, Roman Shkilev, Marina Litwinowa, Tatyana Vorotilina, Kazbek Ahmedovich Tagibov, Rustem Shichiyakh","doi":"10.55908/sdgs.v11i11.1330","DOIUrl":"https://doi.org/10.55908/sdgs.v11i11.1330","url":null,"abstract":"Objective: Given that law is a subject area associated with the socio-political and cultural specifics of the given country, the translation of documents and texts of official nature poses a challenging task. Among translators, it is considered one of the most difficult types of translation, as the target language must be particularly precise, clear, and reliable to adequately convey the presented information. The goal of the study is to identify problems in legal regulation of the reliability and quality of translation of official documents and texts and to offer recommendations on their elimination. Methods: The established research goal is achieved through the methods of document analysis and expert survey. Results: The paper identifies the linguistic problems that arise in the process of translation of legal texts and official documents, existing gaps and shortcomings in legal regulation, and measures to improve the process and quality of the translation of legal texts and official documents. Conclusion: Gaps and shortcomings in the legal regulation of translations of legal texts and official documents, especially as applied to Russia, include insufficient legal regulation over the notarization of translations of official documents, the lack of certification or special legal status for translators, and legal regulation of disputable situations.","PeriodicalId":41277,"journal":{"name":"McGill International Journal of Sustainable Development Law and Policy","volume":"47 17","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135679366","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 Mediating Role of Green Innovation and Investor Sentiment in Climate Related Risks on Sustainability Reporting: Evidence from the Indonesian Context 绿色创新和投资者情绪对可持续发展报告中气候相关风险的中介作用:来自印度尼西亚背景的证据
McGill International Journal of Sustainable Development Law and Policy Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1958
Inova Fitri Siregar, Tubagus Ismail, Muhammad Taqi, Nurhayati Soleha
{"title":"The Mediating Role of Green Innovation and Investor Sentiment in Climate Related Risks on Sustainability Reporting: Evidence from the Indonesian Context","authors":"Inova Fitri Siregar, Tubagus Ismail, Muhammad Taqi, Nurhayati Soleha","doi":"10.55908/sdgs.v11i11.1958","DOIUrl":"https://doi.org/10.55908/sdgs.v11i11.1958","url":null,"abstract":"Objective: The purpose of this research is that companies must consider the impact that occurs on transition risks or physical risks and then need to know opportunities in risk mitigation efforts, so that it is hoped that there will be a need for opportunities from risks related to climate change. impact on how investors react and the innovations that will be created.
 
 Methodology: Sample criteria are financial sector companies and companies that have completed sustainability reporting. This research collected 430 data from 740 companies that met the criteria. Data was collected from the 2021-2022 sustainability report.
 
 Results: The results of this analysis provide important insights into the role of green innovation and Investor Sentiment in the relationship between Climate Change Related Risks and sustainability reporting.
 
 Conclusion: These conclusions can help companies understand the factors that contribute to the relationship between Climate-related risks and sustainability reporting, as well as the potential impact of green innovation and investor sentiment. The implementation of sustainability reporting is expected to encourage companies to communicate sustainable practices, environmental performance, social impacts and corporate governance more transparently to stakeholders. This strategy will create a higher level of transparency in the company's operations and impact. There are several important implications for companies and practitioners when designing business strategies that focus on sustainability.","PeriodicalId":41277,"journal":{"name":"McGill International Journal of Sustainable Development Law and Policy","volume":"10 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135679681","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
Influencing Corporate Culture On Internal Control In Commercial Firms 企业文化对商业企业内部控制的影响
McGill International Journal of Sustainable Development Law and Policy Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1508
Thi Huong Nguyen, The Nu Tran, Minh Thanh Do, Duc Dinh Truong, Duc Tai Do
{"title":"Influencing Corporate Culture On Internal Control In Commercial Firms","authors":"Thi Huong Nguyen, The Nu Tran, Minh Thanh Do, Duc Dinh Truong, Duc Tai Do","doi":"10.55908/sdgs.v11i11.1508","DOIUrl":"https://doi.org/10.55908/sdgs.v11i11.1508","url":null,"abstract":"Objective: Corporate culture is the perception, behavior, communication style, and qualities that are unique to a firm. One of the core factors that makes a firm successful is its corporate culture. The article aims to determine the corporate culture factors and their influence on internal control in commercial firms in Hanoi. Method: The major method of study used by the author is a combination of quantitative and qualitative methodologies. Scale adjustments are made via qualitative research. The model is examined, measured, and tested using quantitative research. We use primary data from a survey of commercial enterprises in Vietnam. The research sample is 225 and is analyzed using regression models. Results: Research results have determined that corporate culture factors, including collaborative culture, hierarchical culture, and competitive culture (sig. = 0.000 < 0.05), affect positive internal control in commercial enterprises in Hanoi. Conclusions: The article is based on the empirical data collected from various types of participants, including accountants (for information provision), managers (for decision-making), sales staff (for work), and lecturers (for research) in Vietnam. By drawing the concept from previous research, the study explores corporate culture as an internal control determinant. The study contributed to a theoretical enhancement of the current level of knowledge on the factors that affect internal control and developed a reliable scale for measuring the corporate culture and internal control of commercial firms in Hanoi, Vietnam. Besides, our study emphasizes that the corporate culture in commercial enterprises in Hanoi needs improvement to support internal control. Policymakers are required to make strategic efforts for internal control system reform in firms to increase the likelihood of business performance. The value of the study is that it provides an expansion of the corporate culture factors that influence internal control in commercial firms in Hanoi, thereby proposing governance implications for the business leaders of these firms to improve internal control. Besides, research results provide useful references for research on related issues.","PeriodicalId":41277,"journal":{"name":"McGill International Journal of Sustainable Development Law and Policy","volume":"9 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135679684","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
Examining the Impact of Service Quality on Repurchase Intent: A Study of Foreign International Airlines 服务质量对回购意愿的影响研究——以国外国际航空公司为例
McGill International Journal of Sustainable Development Law and Policy Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.826
Balakrishnan Ravishankar, Prabu B. Christopher
{"title":"Examining the Impact of Service Quality on Repurchase Intent: A Study of Foreign International Airlines","authors":"Balakrishnan Ravishankar, Prabu B. Christopher","doi":"10.55908/sdgs.v11i11.826","DOIUrl":"https://doi.org/10.55908/sdgs.v11i11.826","url":null,"abstract":"Objective: The primary objective of the study is to ascertain whether airline passengers will opt for future trips with the same airline, based on the correlations among service quality (SQ), brand image (BI), and customer satisfaction (CS). Theoretical framework: The aviation sector is the most volatile due to strict regulations, high operating costs, and uncertain economic conditions. Amidst these challenges, meeting quality standards becomes imperative to sustain services and retain customers, which has increased the importance of SQ in the aviation industry. Therefore, this study aims to empirically analyse the repurchase intentions of airline customers. Method: The hypothesis was tested using structural equation modeling (SEM) on a convenience sample of 423 respondents from Foreign International Airlines (FIA). Statistical methods, such as analysis of moment structures (AMOS) and the Statistical Package for the Social Sciences (SPSS), were utilized to analyze the data. Descriptive research was identified as the preferred approach. Result: The findings revealed that the SERVQUAL instrument exhibited five dimensions consistent with the theory. Service quality (SQ) has a significant positive effect on repurchase intention (RI), also mediated by customer satisfaction (CS). Conclusion: The study offers insights into how airlines can enhance their service quality to align with customer expectations. The results prove beneficial for airline management in devising strategies to enhance customer satisfaction, subsequently boosting repurchase intent and facilitating customer retention.","PeriodicalId":41277,"journal":{"name":"McGill International Journal of Sustainable Development Law and Policy","volume":"60 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135684372","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
Sustainable Development of Agricultural Enterprises with an Active Environmental Stance: Analysis of Inter-Organizational Management Accounting 积极环境立场下的农业企业可持续发展:跨组织管理会计分析
McGill International Journal of Sustainable Development Law and Policy Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1158
Riski Tauf Hidayah, Deden Novan Setiawan Nugraha, Diana Sitha Resmi, None Indrawati
{"title":"Sustainable Development of Agricultural Enterprises with an Active Environmental Stance: Analysis of Inter-Organizational Management Accounting","authors":"Riski Tauf Hidayah, Deden Novan Setiawan Nugraha, Diana Sitha Resmi, None Indrawati","doi":"10.55908/sdgs.v11i11.1158","DOIUrl":"https://doi.org/10.55908/sdgs.v11i11.1158","url":null,"abstract":"Objective: The purpose of this study is to investigate how eco-labels, green advertising, and knowledge about green products impact trust in environmentally friendly products and how trust ultimately influences the intention to purchase green products. Theoretical Framework: This study delves into the theoretical framework of green marketing in the cosmetics sector of Indonesia. It focuses on two dependent variables: green purchase intention and trust. The study also explores how the eco-label, green advertising, and green product knowledge variables influence green trust, which impacts green purchase intention. Method: For this study, a quantitative approach was taken using the statistical software application tool SmartPLS 3.0. The population analyzed with SEM consisted of Generation Z individuals aged 12 to 26 who had purchased Sariayu's clean beauty green product. A sample size of 385 respondents was used to represent the population. Result and Conclusion: Knowing eco-labels and green products significantly impact green trust, whereas green advertising does not. The level of green trust influences the intention to purchase green products. Originality/Value: This research is expected to improve the performance of Sariayu Martha Tilaar's green products and encourage Generation Z to switch to using environmentally friendly cosmetics. This study introduces a model that includes eco-labels, green advertising, knowledge about green products, trust in green products, and the intention to purchase green products. The study focuses on Generation Z as the target audience.","PeriodicalId":41277,"journal":{"name":"McGill International Journal of Sustainable Development Law and Policy","volume":"11 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135679676","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 role of women in auditing financial statements the importance of gender diversity in the board of directors to achieve the quality of financial reporting 妇女在审计财务报表中的作用,董事会性别多样化对实现财务报告质量的重要性
McGill International Journal of Sustainable Development Law and Policy Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1960
Dhafer Hussein Meften Al-Ibadi, Ayman Ajina
{"title":"The role of women in auditing financial statements the importance of gender diversity in the board of directors to achieve the quality of financial reporting","authors":"Dhafer Hussein Meften Al-Ibadi, Ayman Ajina","doi":"10.55908/sdgs.v11i11.1960","DOIUrl":"https://doi.org/10.55908/sdgs.v11i11.1960","url":null,"abstract":"Objective: The main objective of the study is to identify any effects of gender difference on the auditing profession in order to know the impact of gender (specifically female) on the quality of auditing, by studying the opinions of many professionals in the Iraqi environment, as well as identifying the obstacles that women may face during their performance of the auditing profession and identifying the special specifications that they can be characterized by to practice this profession.&#x0D; &#x0D; Methodology: The study was based on several hypotheses, the first hypothesis: that women outperform men in the skills that are most important to the auditing profession, the second hypothesis: there is an impact of the auditor's gender on the quality of audit work due to important barriers to entering the audit profession, the third hypothesis: that female auditors in partnership positions should show additional competence accordingly, we should expect these auditors to provide higher quality audit services on average than male auditors.&#x0D; &#x0D; Results: This study has proven that some social and cultural factors associated with the Saudi environment do not work in accounting and auditing firms. The field results have shown that there is a general weakness in linking curricula to professional requirements.&#x0D; Conclusion: There are many specifications required for the auditor, whether male or female, in terms of ethics, experience, professional specialization, scientific and practical qualification, and knowledge in other sciences, but the interaction with these specifications differs from one gender to another according to its nature and the circumstances surrounding it.","PeriodicalId":41277,"journal":{"name":"McGill International Journal of Sustainable Development Law and Policy","volume":"10 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135679680","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
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