Acta Universitatis Bohemiae Meridionales最新文献

Accrual and Real Earnings Management: Firm Value Analysis 应计盈余与实际盈余管理:企业价值分析

Acta Universitatis Bohemiae Meridionales Pub Date : 2023-11-10 DOI: 10.32725/acta.2023.009

Saheed Akande Shittu, Hakeem Olayinka Onifade, Khairat Taiwo Ajibola, Sherifdeen Olatunji Aminu

引用次数: 0

Digital Human Resource Transformation - A Bibliometric Analysis 数字化人力资源转型——文献计量学分析

Acta Universitatis Bohemiae Meridionales Pub Date : 2023-11-10 DOI: 10.32725/acta.2023.011

M. Lalitha Kavya, T Sowdamini, Akankhya Pande

{"title":"Digital Human Resource Transformation - A Bibliometric Analysis","authors":"M. Lalitha Kavya, T Sowdamini, Akankhya Pande","doi":"10.32725/acta.2023.011","DOIUrl":"https://doi.org/10.32725/acta.2023.011","url":null,"abstract":"Research in the field of digital HR transformation has gained significant momentum due to the influence of business transformation driven by digital technology. However, despite its growing prominence, the research on this topic remains relatively scattered and dispersed. Therefore, the authors employed bibliometric analytic methodologies in this article to portray the intellectual structure of literature related to digital developments in HR. A comprehensive analysis of 184 articles from the Scopus database is conducted using bibliometric methods, including citations, co-citations, and keyword analysis. Using bibliometric analysis, this paper thoroughly evaluates advancements made possible by digitalization in HR management. Utilizing visualization software such as Biblioshiny and VOSviewer, the analysis reveals the incremental trend of publications, research studies, affiliated organizations, and research-driven nations over time. Notably, the examination of the co-citation network using VOSviewer yields significant findings. This study contributes to the evolving body of HR literature and expands our understanding of HR digitalization through the application of bibliometric analysis.","PeriodicalId":491211,"journal":{"name":"Acta Universitatis Bohemiae Meridionales","volume":"116 18","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135137782","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

Rethinking sustainable destination development through social innovations 通过社会创新重新思考可持续目的地发展

Acta Universitatis Bohemiae Meridionales Pub Date : 2023-11-10 DOI: 10.32725/acta.2023.007

Cheryl Venan Dias, Venan Bonaventure Dias, Manjeet Singh

引用次数: 0

Mapping Research on Ageism, Personal and Social Well-Being in IT Professionals: A Literature Review and Bibliometric Analysis 资讯科技专业人员年龄歧视、个人与社会福祉之地图研究:文献回顾与文献计量分析

Acta Universitatis Bohemiae Meridionales Pub Date : 2023-11-10 DOI: 10.32725/acta.2023.006

Rinku Mahindru, Hersheen Kaur, Renu Gupta

{"title":"Mapping Research on Ageism, Personal and Social Well-Being in IT Professionals: A Literature Review and Bibliometric Analysis","authors":"Rinku Mahindru, Hersheen Kaur, Renu Gupta","doi":"10.32725/acta.2023.006","DOIUrl":"https://doi.org/10.32725/acta.2023.006","url":null,"abstract":"The purpose of the current study is to identify key contributors, recent dynamics, domains, and advocates for future study directions in the field of Information Technology professionals in the context of ageism, personal and social well-being. In the study, a bibliometric technique is employed to assess the global scientific output of research on IT professionals and to investigate the status and developments in this sector from 1998 to mid-2022. For quantitative and qualitative assessments of publication outputs and author contributions, the VOSviewer programme was utilised. To find existing research on this topic, the publication utilised bibliometric analysis on a sample of 294 papers collected from the Scopus database. It was discovered that the primary focus of critical study in this field is on job satisfaction, employee engagement, health issues, software development, and retention. There are implications for research and IT management. Thus, there is a need for future research on the role of the specific characteristics of embeddedness, such as diversity, ageism, mixed job demands, turnover, and turnaway, among IT Professionals.","PeriodicalId":491211,"journal":{"name":"Acta Universitatis Bohemiae Meridionales","volume":"116 22","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135137779","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

Mapping the Research Trends on Dark Tourism: A Bibliometric Analysis and Visualization 黑暗旅游研究趋势映射:文献计量分析与可视化

Acta Universitatis Bohemiae Meridionales Pub Date : 2023-11-10 DOI: 10.32725/acta.2023.005

Biswabhusan Pradhan, Manjeet Singh, Asit Mantry, Engy El-Kilany, Manju Shree Raman, Archana Bhatia

引用次数: 0

Review of the literature on digitisation in the automobile supply chain 汽车供应链数字化相关文献综述

Acta Universitatis Bohemiae Meridionales Pub Date : 2023-11-10 DOI: 10.32725/acta.2023.012

Ibrahim Shuaib, Rita Roy, Hari Shankar Shyam, Surya Kant Pal, Arun Kumar, Nitish Marada

引用次数: 0

Social Communication Influencing Behavior Modulations for the Management of Lifestyle Diseases - A Cross-sectional Study amongst the College Goers 社会交往对生活方式疾病管理行为调节的影响——一项对大学生的横断面研究

Acta Universitatis Bohemiae Meridionales Pub Date : 2023-11-10 DOI: 10.32725/acta.2023.010

Soumi Ray, Ankita Pareek

{"title":"Social Communication Influencing Behavior Modulations for the Management of Lifestyle Diseases - A Cross-sectional Study amongst the College Goers","authors":"Soumi Ray, Ankita Pareek","doi":"10.32725/acta.2023.010","DOIUrl":"https://doi.org/10.32725/acta.2023.010","url":null,"abstract":"Youth is a critical phase that epitomizes cognitive, physiological, and psychological growth leading to an individual's and community's well-being. Unfortunately, various lifestyle or non-communicable diseases(NCDs) have percolated, resulting in significant adverse effects; on the present health outcomes, which are transited into adulthood. Recent social communication tools provide a colossal prospect for educating audiences of diverse social strata to adopt lifestyle modifications for better health. This study sought to evaluate the social communication modes influencing health-behaviour modulations for managing NCDs amongst Durgapur, West Bengal, India college students. The study included youth; a primary survey was conducted amongst 87 undergraduate and postgraduate students from May to June 2022. The results revealed that 14% were overweight and obese. They spend significant time on social media, using channels like television, radio, and social networking sites, exposing them to multiple health promotion campaigns. 78% were intrigued and influenced by these initiatives. 70% of them pursue the recommended propaganda demonstrated, which guides modulated living to prevent NCDs. Almost all students opting for change experienced a positive result. However, only half of the population had continued the reform lifestyle. There is no ambiguity about social communication's importance in achieving better health for our youth. The standards policies integrated with the action can create a paradigm shift. It is suggested to have automated sourced content, recommended audio-visuals, peer-reviewed, acknowledged, and from the reputed antecedent. The various cost-competent interventions, preventive tools, and social media propagation promote delayed onset, reducing mortality and morbidity in young adults.","PeriodicalId":491211,"journal":{"name":"Acta Universitatis Bohemiae Meridionales","volume":"116 24","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135137952","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

Earnings Management and Performance of Non-Financial Listed Firms in Nigeria 尼日利亚非金融类上市公司的盈余管理与业绩

Acta Universitatis Bohemiae Meridionales Pub Date : 2023-11-10 DOI: 10.32725/acta.2023.008

Saheed Akande Shittu, Emmanuel Abiodun Alagbe, Adesoji Aderemi Oke, Oluwasheun Fadipe

{"title":"Earnings Management and Performance of Non-Financial Listed Firms in Nigeria","authors":"Saheed Akande Shittu, Emmanuel Abiodun Alagbe, Adesoji Aderemi Oke, Oluwasheun Fadipe","doi":"10.32725/acta.2023.008","DOIUrl":"https://doi.org/10.32725/acta.2023.008","url":null,"abstract":"The study examines the effect of Earnings Management (EM) on the performance of Non-Financial Listed Firms (NFLF) in Nigeria. EM was proxies by Discretionary Accrual (DA) and Real Earnings Management (REM) using Raman and Shahrur's (2008) and Roychodhury's (2006) models, respectively, against firm performance measured by Return on Capital Employed (ROCE). Using purposive sampling technique, 76 NFLF with the required secondary data needed for the study from 2010 to 2020 was selected for the study out of 113 NFLF in Nigeria as at 31 December 2020. Data gathered were analysed using Generalized Method of Moment (GMM) estimator and Dumistrescu and Hurlin panel causality tests technique. The results shows positive and significant influence of DA on ROCE while REM shows negative and significant effect on ROCE. Also, ROCE granger caused both DA and REM. The study concludes that EM had significant influence on the performance of NFLF in Nigeria. Firm size and firm age are found to have positively influenced performance of NFLF. Hence, the study recommends that, managers to be well informed in order to stop overusing activities that result in negative effects on the firm performance in the future and to increase financial transparency.","PeriodicalId":491211,"journal":{"name":"Acta Universitatis Bohemiae Meridionales","volume":"116 23","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135137953","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