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The Impact of Sustainability Reports to Enhance Company Performance and its Sustainability 可持续发展报告对提高公司绩效和可持续发展的影响
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6911
Mohammed Almashhadani, Hasan Ahmed Almashhadani
Sustainability reporting has emerged as a critical tool for modern businesses, serving not only as a window into their environmental and social responsibilities but also as a catalyst for performance improvement and long-term sustainability. This paper embarks on a rigorous journey through the academic landscape, focusing on two vital dimensions: board features and disclosure within sustainability reporting. Our objective is twofold: firstly, to illuminate the intricate concept of materiality within sustainability reporting, and secondly, to present a novel governance-centric framework that offers fresh insights, implications, and a significant contribution to the field. Drawing inspiration from stakeholder theory and the resource-based view theory, our framework transcends the conventional boundaries of sustainability reporting. By scrutinizing the intersections of governance, board features, and disclosure, this research not only sheds light on previously unexplored areas but also provides a roadmap for companies to enhance their performance while solidifying their commitment to sustainability. The implications of our findings extend beyond the theoretical realm, offering actionable guidance for companies seeking to embrace sustainability reporting as a driver of progress. In a world where sustainability is no longer a choice but an imperative, our study offers a timely and robust foundation for future research endeavors and practical applications, ultimately contributing to a more sustainable and responsible business landscape.
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引用次数: 0
Lebanon Stock Exchange Application 黎巴嫩证券交易所申请
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6914
Zinah Najem Abd Ali
This paper discussed the market emergence in the Middle and East generally and Lebanon specifically. We first consider the main components of market emergence in Lebanon, including the size, depth, activity, and transparency of the market, and proceed to a descriptive analysis. Aggregating these observations into four bootstrapped indexes, we analyze the factors leading to market emergence with a probity model. We find that market size and activity seem to affect market emergence, whereas pricing and transparency do not. Finally, decomposing country-level probabilities and implementing a cluster analysis suggest that the average process of market emergence is more pronounced in the Lebanon region than it is in other emerging areas, such as Latin America and Eastern Europe. Overall, the results suggest that the Lebanon capital markets may attract more capital flows in the future. However, the markets are still heterogeneous: Whereas Turkey, Jordan, and Egypt are moving closer to the standards of developed countries, Lebanon, Tunisia, and Morocco can still be viewed as frontier markets.
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引用次数: 0
Conceptual Model for Assessment of the Use of ICT among Small and Medium Scale Enterprises (SMEs) in Oyo State, Nigeria 评估尼日利亚奥约州中小企业使用信息通信技术的概念模型
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6602
Diyaolu, Akorede Muftau, Oso, Olutoyin Olukemi
Purpose Small and medium enterprises (SMEs) have emerged as promising opportunities to eliminate and reduce unemployment globally, and at the same time, brought about increased levels of technological advancement which has equally revolutionized the dynamics of the business terrain. Contrarily, many SMEs in Nigeria are not utilizing ICT due to some major barriers as identified in the literature. To this end, this study aims to propose a conceptual model for assessing the influential factors of ICT use among the SMEs. Design/methodology/approach To complement this, a survey was conducted in Oyo South Senatorial district of Oyo State, Nigeria. A total number of Seventy-three (73) SMEs operators were randomly selected as the sample size. The descriptive statistics which includes frequency counts and percentages were used to describe the sample and to assess ICT use. Regression analysis was used to assess the relationship and influence of technology, organization and environment characteristics on use of ICT. Findings The findings revealed that ICT use has significant positive relationship with the constructs of the TOE Framework. the TOE Constructs also have joint influence on the use of ICT by the SMEs. Discussion of findings, summary and conclusion along with research contribution were also presented in this study. Originality/value The Technology, Organization, and Environment (TOE) framework has been widely used in examining the factors influencing IT adoption generally, but few studies have attempted to use this framework to measure ICT use among the SMEs.
中小型企业(SMEs)已成为消除和减少全球失业的有希望的机会,同时,带来了技术进步的提高,这同样彻底改变了商业领域的动态。相反,由于文献中确定的一些主要障碍,尼日利亚的许多中小企业没有利用信息通信技术。为此,本研究旨在提出一个概念性模型来评估中小企业使用ICT的影响因素。设计/方法/方法为了补充这一点,在尼日利亚奥约州奥约南参议院区进行了一项调查。随机选取73家中小企业经营者作为样本量。描述性统计包括频率计数和百分比,用于描述样本和评估信息通信技术的使用情况。采用回归分析评估技术、组织和环境特征对信息通信技术使用的关系和影响。研究结果显示,ICT的使用与TOE框架的构建具有显著的正相关关系。TOE结构也对中小企业使用信息和通信技术产生共同影响。本研究结果的讨论,总结和结论以及研究贡献。技术、组织和环境(TOE)框架被广泛用于研究影响信息技术采用的因素,但很少有研究试图使用该框架来衡量中小企业的信息通信技术使用情况。
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引用次数: 0
Relationship Between Information Literacy Skills and Use of Library Resources by Postgraduate Library and Information Science Students in Anambra State, Nigeria 尼日利亚阿南布拉州图书馆情报学研究生信息素养技能与图书馆资源利用的关系
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6703
Nwankwo, Echezona Prisca
This study determined the relationship between information literacy skills and use of library resources by postgraduate library and information science students in Anambra State, Nigeria. Three research questions and one hypothesis guided the study. Correlational survey design was adopted for the study. The population consisted of all forty-four Masters and Ph.D LIS students of the universities in Anambra State. The entire population was used due to the size. Two instruments, Information Literacy Skills Test (ILST) and Use of Library Resources Questionnaires (ULRQ) were used for data collection. Mean and standard deviation were used to analyze data for research question one, percentage scores were used for research question two while Pearson correlation coefficient was used to analyze data for research question three and test hypothesis at 0.05 level of significance. Kuder-Richardson formula (KR-20) and Cronbach alpha were employed in testing the internal consistency of the instrument and reliability coefficients of 0.88 for ILST and 0.82 for ULRQ were obtained. The findings revealed that the postgraduate students possessed moderate information literacy skills, use all the available library resources; also, there is a positive relationship between information literacy skills possessed by the students and their use of library resources. Based on the findings it was concluded that information literacy skills possessed by LIS postgraduate students help them maximize their use of library resources. It was recommended among others that students should make efforts to improve their information literacy skills through programmes such as seminars, workshops, user education and tutorials organized by library or other research institutes while curriculum planners should entrench information literacy programme in university programmes.
本研究确定了尼日利亚阿南布拉州图书馆与信息科学研究生的信息素养技能与图书馆资源利用之间的关系。三个研究问题和一个假设指导了这项研究。本研究采用相关调查设计。人口由阿南布拉州大学的所有44名硕士和博士学生组成。由于规模的关系,我们使用了整个人口。使用信息素养技能测试(ILST)和图书馆资源使用问卷(ULRQ)两种工具进行数据收集。研究问题一采用均数和标准差进行数据分析,研究问题二采用百分数进行数据分析,研究问题三采用Pearson相关系数进行数据分析,在0.05显著性水平上检验假设。采用kder - richardson公式(KR-20)和Cronbach alpha检验仪器的内部一致性,ILST的信度系数为0.88,ULRQ的信度系数为0.82。研究结果显示:研究生具有中等的信息素养技能,利用所有可用的图书馆资源;此外,学生的信息素养技能与图书馆资源的利用之间存在正相关关系。基于调查结果,我们得出结论:信息素养技能有助于美国大学研究生最大限度地利用图书馆资源。除其他外,建议学生应努力通过图书馆或其他研究所举办的讨论会、讲习班、用户教育和辅导课等方案来提高他们的信息素养技能,而课程规划人员应在大学课程中加强信息素养方案。
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引用次数: 0
Corporate Governance and Profitability: Some Theories and Implications 公司治理与盈利能力:一些理论与启示
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6916
Mohammed Almashhadani
A crucial component of contemporary company leadership, corporate governance has significant effects on a company's profitability and overall financial success. The main hypotheses and their consequences about the connection between good corporate governance procedures and a company's profitability are summarized in this abstract. The principal-agent theories, theory of stewardship, and agency cost theory are particularly highlighted in the first section's exploration of the theoretical underpinnings of corporate governance. These ideas provide insight into how a company's profitability is affected by the shareholders' and management's shared interests, as well as the standard of oversight and decision-making procedures. The second part of the article explores how profitable corporate governance actually works in practice. It emphasizes the benefits of open disclosure procedures, the function of independent directors and board structures, and the connection between executive pay and financial performance. It also covers how improving company governance can lower risks, boost investor confidence, and facilitate access to capital markets. The difficulties and shortfalls of corporate governance are also discussed in this abstract, including the possibility of conflicts of interest, the requirement for regulatory compliance, and the impact of cultural and contextual differences on the effectiveness of corporate governance. This abstract provides a thorough explanation of the underlying ideas and real-world ramifications, underscoring the critical relationship between corporate governance and profitability. Effective corporate governance may greatly contribute to a company's financial performance and long-term sustainability in today's cutthroat business environment by fostering transparency, accountability, and responsible management. For stakeholders, legislators, and practitioners attempting to navigate the complex relationship among corporate governance and profitability, knowing these hypotheses and their implications is crucial.
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引用次数: 0
The Influence of Work Environment and Workload on Job Satisfaction Through Work Stress of Aceh Regional Police Officer (Study on The Directorate of Special Criminal Investigation) 亚齐地区警察工作压力对工作满意度影响的工作环境和工作量研究(对特别刑侦局的研究)
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6918
Rina Zahara, None Amri, None Ridwan
This study examines the work environment and workload influence on work stress and its implications on the job satisfaction of Police Officers assigned to the Directorate of Special Criminal Investigation of the Aceh Regional Police. This study used a census technique, surveying 70 police officers. Testing the research hypothesis was carried out with the approaches of a one-sample t-test, the Partial Least Square (PLS) test, and the Sobel test. Research results prove that Environment, workload, work stress, and satisfaction have gone well, Work environment affects work stress, Workload affects work stress, Work environment affects satisfaction, Workload affects satisfaction, Work stress does not affect satisfaction, Work stress mediated Work environment effect on satisfaction, and Work stress mediated Workload effect on satisfaction. It can be seen from these findings that work stress in the model acts as a full mediator. These findings also explain that the model of increasing satisfaction in working at the Directorate of Special Criminal Investigation of the Aceh Regional Police is a function of increasing the comfort of the work environment, adjusting the workload, and adjusting the work stress of its officers.
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引用次数: 0
Auto Parts Inventory Management System 汽车零部件库存管理系统
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6922
Erika G. Llabres
The study was conducted to create a user-friendly inventory system using a QR-code scanner that is capable of storing large quantities of data on a small-medium-business. The user can also view supplier info, store, update, view current stocks, display real-time inventory conditions and view cost price and item reports. The QR code scanner can be used to find and view prices of the items. Descriptive method was used in this study to achieve this system and the objectives of the said study
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引用次数: 0
Does Corporate Governance effect on Companies Financial Performance in Oman 阿曼公司治理对公司财务绩效有影响吗
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6609
E. Ahmed, Yasser A. AL-Rawi, Marwan Abd-Rassol Hamoodi
The main objective of this study to investigate the role of corporate governance on firm performance in Oman. This is a cross-sectional study with a quantitative approach. Sample size of 60 companies from three sectors (Financial, Industrial, Service) of the Muscat Stock Exchange (MSX) were selected, which are analyzed with PLS (SEM)) 3.0 software. The findings showed that (audit committee independence, board composition, board size and, CEODuality) have negative and insignificant relationship with the company performance (ROA). This result indicates that corporate governance not influence on the financial performance Muscat Stock Exchange (MSX).
本研究的主要目的是调查阿曼公司治理对公司绩效的作用。这是一项采用定量方法的横断面研究。选取马斯喀特证券交易所(MSX)三个行业(金融、工业、服务)的60家公司为样本,采用PLS (SEM)) 3.0软件进行分析。研究发现,(审计委员会独立性、董事会组成、董事会规模和ceo二元性)与公司绩效(ROA)呈负向且不显著的关系。这一结果表明,马斯喀特证券交易所(MSX)的公司治理不影响财务绩效。
{"title":"Does Corporate Governance effect on Companies Financial Performance in Oman","authors":"E. Ahmed, Yasser A. AL-Rawi, Marwan Abd-Rassol Hamoodi","doi":"10.37502/ijsmr.2023.6609","DOIUrl":"https://doi.org/10.37502/ijsmr.2023.6609","url":null,"abstract":"The main objective of this study to investigate the role of corporate governance on firm performance in Oman. This is a cross-sectional study with a quantitative approach. Sample size of 60 companies from three sectors (Financial, Industrial, Service) of the Muscat Stock Exchange (MSX) were selected, which are analyzed with PLS (SEM)) 3.0 software. The findings showed that (audit committee independence, board composition, board size and, CEODuality) have negative and insignificant relationship with the company performance (ROA). This result indicates that corporate governance not influence on the financial performance Muscat Stock Exchange (MSX).","PeriodicalId":14213,"journal":{"name":"International Journal of Scientific and Management Research","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77577867","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
Developing and Managing Knowledge through the Eyes of the Young Learner: ‘Alive’ Manipulatives before Abstract Notions 通过年轻学习者的眼睛开发和管理知识:抽象概念之前的“活”操作
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6302
Stavroula Patsiomitou
The current study has been influenced by that aspect of the philosophy of Realistic Mathematics Education which holds that mathematics should be learned as an activity of progressive mathematization. In this study I have used the Geometer’s Sketchpad to design tasks for young learners, anticipating their reactions. My aim is to propose and introduce types of tasks /problems designed for primary-level learners, concentrating on two aspects: (a) using play-based “alive” tasks to demonstrate mathematical concepts (b) linking the sequential visual representations with instrumentally decoded math notions, thus making the whole figural diagram “alive”, while giving the students the potential to focus their attention on simultaneous modifications (and transformations) of objects on the screen. In the current study, I paraphrase Pestalozzi’s words "things before words, concrete before abstract” as “active or alive manipulatives before words, ‘dynamic’ concrete before abstract".
当前的研究受到现实主义数学教育理念的影响,即数学应该作为一种渐进的数学化活动来学习。在这项研究中,我使用几何画板为年轻的学习者设计任务,预测他们的反应。我的目标是提出并介绍为初级学习者设计的任务/问题类型,主要集中在两个方面:(a)使用基于游戏的“活”任务来演示数学概念;(b)将顺序的视觉表示与工具解码的数学概念联系起来,从而使整个图形图表“活”起来,同时让学生有可能将注意力集中在屏幕上对象的同步修改(和转换)上。在目前的研究中,我将裴斯泰洛齐的话“事物先于词语,具体先于抽象”解释为“主动的或活生生的操纵者先于词语,‘动态的’具体先于抽象”。
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引用次数: 0
2030 Work Skills as Predictors of Pre-Service Science Teachers’ Readiness to Implement 21st Century Learning 2030年工作技能作为职前科学教师准备实施21世纪学习的预测因素
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6503
Marjorie B Borlaza, Tedrick Jan P. Lozada, Clarissa F Gregana
This study focused on the 2030 work skills recommended by the Organisation for Economic Cooperation and Development that predicts the readiness of the Pre-Service Science Teachers in implementing 21st century learning. The researcher used a descriptive-correlational quantitative research design and regression analysis that was adopted, and statistical tools were used to assess the relationship between independent and dependent variables. It was conducted in Laguna State Polytechnic University campuses; Los Banos, San Pablo, Siniloan and Sta. Cruz. Based on the findings, the study revealed that there is a significant relationship between cognitive and metacognitive, social and emotional, and practical and physical skills to their readiness to implement 21st-century learning. In regression analysis, it revealed that as the practical and physical skills of the pre-service teacher’s increases, their readiness to implement also increases. The findings of the study may provide pre-service science teachers a guide on the skills needed in 2030 so they can focus more on what area or aspect they need to improve. Likewise, the teachers may create a learning environment where pre-service teachers will be more engaged and help them utilize their full capacity. Furthermore, the University or any educational institution may offer webinars/seminars regarding the skills needed by the preservice teachers as well as training. Future researchers may be motivated to conduct further studies by employing other variables.
本研究侧重于经济合作与发展组织推荐的2030年工作技能,预测职前科学教师在实施21世纪学习方面的准备情况。研究者采用描述性相关定量研究设计和回归分析,并使用统计工具评估自变量和因变量之间的关系。研究在拉古纳州立理工大学校园进行;洛斯巴诺斯,圣巴勃罗,西尼洛安和斯塔。克鲁兹。基于这些发现,该研究揭示了认知和元认知、社交和情感、实践和身体技能与他们准备实施21世纪学习之间的重要关系。在回归分析中发现,随着职前教师实践技能和物理技能的提高,他们的执行意愿也会增加。这项研究的结果可能会为职前科学教师提供2030年所需技能的指导,这样他们就可以更多地关注自己需要改进的领域或方面。同样,教师可以创造一个学习环境,使职前教师更投入,帮助他们充分利用自己的能力。此外,大学或任何教育机构可能会提供关于职前教师所需技能的网络研讨会/研讨会以及培训。未来的研究人员可能会通过使用其他变量来进行进一步的研究。
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引用次数: 0
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International Journal of Scientific and Management Research
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