Pub Date : 2020-03-31DOI: 10.13106/jwmap.2020.vol3.no1.1
J. Tarus
The purpose of this study was to examine the moderating effect of board education diversity on the relationship between ownership concentration and environmental accounting disclosure. The study was driven by stakeholder’s theory. The longitudinal research design was adopted in the study. The study targeted 27 listed firms from 2008 to 2017. Panel regression analysis results indicated ownership concentration (β = -.131, ρ<.05) had a negative and significant effect on environmental disclosure in Kenyan firms. However, Board education diversity positively moderated the relationship between ownership concentration (β=.138, ρ<.05) and environmental accounting disclosure. Thus, board education diversity is an enhancing moderator in the relationship between ownership concentration and environmental accounting disclosure. The findings validate stakeholder theory's proposition. The study recommends that firms listed in the NSE ought to diffuse ownership concentration, and their boards should be well educated and experienced to enhance environmental accounting disclosure.
{"title":"Ownership Concentration, Board Education Diversity, and Environmental Accounting Disclosure in Kenyan Listed Firms. Moderation Approach","authors":"J. Tarus","doi":"10.13106/jwmap.2020.vol3.no1.1","DOIUrl":"https://doi.org/10.13106/jwmap.2020.vol3.no1.1","url":null,"abstract":"The purpose of this study was to examine the moderating effect of board education diversity on the relationship between ownership concentration and environmental accounting disclosure. The study was driven by stakeholder’s theory. The longitudinal research design was adopted in the study. The study targeted 27 listed firms from 2008 to 2017. Panel regression analysis results indicated ownership concentration (β = -.131, ρ<.05) had a negative and significant effect on environmental disclosure in Kenyan firms. However, Board education diversity positively moderated the relationship between ownership concentration (β=.138, ρ<.05) and environmental accounting disclosure. Thus, board education diversity is an enhancing moderator in the relationship between ownership concentration and environmental accounting disclosure. The findings validate stakeholder theory's proposition. The study recommends that firms listed in the NSE ought to diffuse ownership concentration, and their boards should be well educated and experienced to enhance environmental accounting disclosure.","PeriodicalId":172581,"journal":{"name":"Journal of Wellbeing Management and Applied Psychology","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132403546","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}
Pub Date : 2020-03-31DOI: 10.13106/jwmap.2020.vol3.no1.33
Jae-Min Lee
In Korea, where the residential environment of well-being has been especially developed, marketing using well-being brands has been actively carried out, and more recently, there has been a growing interest in the well-being brand experience and the correct understanding of consumers' perceptions and attitudes. This study was intended to reveal that the experience of well-being brands increases the attitude and confidence of brands, and consequently positively acts on the intention and loyalty of purchasing them. First of all, the well-being brand experience not only works positively on brand trust and attitude, but also raises the intention of buying again. Second, well-being brand trust is showing a positive effect on brand attitudes and intent to buy back. Third, the well-being brand attitude turned out to have a positive effect on the intention of repurchase. Unlike conventional well-being brand-related research, this study focuses on brand experience, so it provides a new understanding of well-being brand experience and consumer psychology and behavior in well-being brand marketing. Thus, adding a new perspective to existing well-being brand research, the company's perspective provides practical implications that should be considered for successful well-being marketing.
{"title":"The Influence of Experience in Well-being branding on Brand Attitude and Repurchase Intent","authors":"Jae-Min Lee","doi":"10.13106/jwmap.2020.vol3.no1.33","DOIUrl":"https://doi.org/10.13106/jwmap.2020.vol3.no1.33","url":null,"abstract":"In Korea, where the residential environment of well-being has been especially developed, marketing using well-being brands has been actively carried out, and more recently, there has been a growing interest in the well-being brand experience and the correct understanding of consumers' perceptions and attitudes. This study was intended to reveal that the experience of well-being brands increases the attitude and confidence of brands, and consequently positively acts on the intention and loyalty of purchasing them. First of all, the well-being brand experience not only works positively on brand trust and attitude, but also raises the intention of buying again. Second, well-being brand trust is showing a positive effect on brand attitudes and intent to buy back. Third, the well-being brand attitude turned out to have a positive effect on the intention of repurchase. Unlike conventional well-being brand-related research, this study focuses on brand experience, so it provides a new understanding of well-being brand experience and consumer psychology and behavior in well-being brand marketing. Thus, adding a new perspective to existing well-being brand research, the company's perspective provides practical implications that should be considered for successful well-being marketing.","PeriodicalId":172581,"journal":{"name":"Journal of Wellbeing Management and Applied Psychology","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131236737","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}
Pub Date : 2020-03-31DOI: 10.13106/jwmap.2020.vol3.no1.21.
Yugang Ha
{"title":"Does Individual's Income always Matter Happiness?: Evidence from China","authors":"Yugang Ha","doi":"10.13106/jwmap.2020.vol3.no1.21.","DOIUrl":"https://doi.org/10.13106/jwmap.2020.vol3.no1.21.","url":null,"abstract":"","PeriodicalId":172581,"journal":{"name":"Journal of Wellbeing Management and Applied Psychology","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114400042","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}
Pub Date : 2020-03-31DOI: 10.13106/jwmap.2020.vol3.no1.11
Suma Singh, Minakshi Paliwal
Anecdotal reports indicate that maladaptive patterns of Internet use constitute behavioral addiction. Internet addiction is characterized by unrestrained and awfully controlled engrossment or behaviors regarding internet access that lead to impairment, stress, dimensionally measured depression, indicators of social separation and anguish. By reviewing and analyzing approximately 100 articles we present evidence that are able to provide an overview of the main themes and proclivity covered by existing and relevant studies. The vital detection of this research unveils that many factors related to social, demographic, lifestyle changes related constructs have a bearing on the phenomenon of internet addiction strongly. This study not only reached certain conclusions for both theory and practice, but also defined future lines of research according to the gaps detected by the study’s results. The main findings from this literature, though not conclusive, but will help the researcher and policymakers to obtain a better understanding and description of the problem faced by the youth and necessary to develop some remedies to lessen the addiction phenomenon.
{"title":"Exploring the problem of Internet Addiction: A Review and Analysis of Existing Literature","authors":"Suma Singh, Minakshi Paliwal","doi":"10.13106/jwmap.2020.vol3.no1.11","DOIUrl":"https://doi.org/10.13106/jwmap.2020.vol3.no1.11","url":null,"abstract":"Anecdotal reports indicate that maladaptive patterns of Internet use constitute behavioral addiction. Internet addiction is characterized by unrestrained and awfully controlled engrossment or behaviors regarding internet access that lead to impairment, stress, dimensionally measured depression, indicators of social separation and anguish. By reviewing and analyzing approximately 100 articles we present evidence that are able to provide an overview of the main themes and proclivity covered by existing and relevant studies. The vital detection of this research unveils that many factors related to social, demographic, lifestyle changes related constructs have a bearing on the phenomenon of internet addiction strongly. This study not only reached certain conclusions for both theory and practice, but also defined future lines of research according to the gaps detected by the study’s results. The main findings from this literature, though not conclusive, but will help the researcher and policymakers to obtain a better understanding and description of the problem faced by the youth and necessary to develop some remedies to lessen the addiction phenomenon.","PeriodicalId":172581,"journal":{"name":"Journal of Wellbeing Management and Applied Psychology","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114259076","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}
Pub Date : 2019-06-30DOI: 10.13106/jwmap.2019.vol2.no1.9
O. Hafurova, L. V. Meliankova, S. Makoda
{"title":"Wages and Salaries as a Part of the Labor Market","authors":"O. Hafurova, L. V. Meliankova, S. Makoda","doi":"10.13106/jwmap.2019.vol2.no1.9","DOIUrl":"https://doi.org/10.13106/jwmap.2019.vol2.no1.9","url":null,"abstract":"","PeriodicalId":172581,"journal":{"name":"Journal of Wellbeing Management and Applied Psychology","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121882573","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}
Pub Date : 2019-06-30DOI: 10.13106/jwmap.2019.vol2.no1.1
Min-Jeong Kim, Dong-ho Kim, Myoung-Kil Youn
{"title":"Will 80% of Medical Laboratory Technologist disappear in the future?","authors":"Min-Jeong Kim, Dong-ho Kim, Myoung-Kil Youn","doi":"10.13106/jwmap.2019.vol2.no1.1","DOIUrl":"https://doi.org/10.13106/jwmap.2019.vol2.no1.1","url":null,"abstract":"","PeriodicalId":172581,"journal":{"name":"Journal of Wellbeing Management and Applied Psychology","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115697144","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}
Pub Date : 2019-06-30DOI: 10.13106/jwmap.2019.vol2.no1.21
S. Ogbeide, Austine Odilu
This study empirically examined the effect of female director on tax aggressiveness of listed insurance firms in Nigeria. The main objective of this research was to empirically investigate the effect of female board members on tax aggressiveness, determine the composition and representation of female directors on the board of insurance companies, find out how tax aggressive are listed insurance firms and apply the BLAU (1977) index method to measure female director representation as a departure from conventional approaches specifically in the Nigerian context in the reference period, 2014 to 2018. The population of the study consists of all the quoted insurance firms as at 31st December, 2016. A sample of twenty eight (28) quoted insurance firms was selected and data were collected over the period. Inferential statistic consisting of the General Method of Moment was used for the data analysis. The results obtained reveal that board size is negative and exerts significant impact on tax aggressiveness in insurance firms in Nigeria. The study therefore recommends that the Federal government has to come up with a policy to respond to the marginalization of female on the insurance firm corporate board in Nigeria. The aim of this policy thrust should be targeted at reducing politics and biasness against women on the corporate boards of listed insurance firms.
{"title":"Female Director and Tax Aggressiveness of Listed Insurance Firms: Insights from Nigeria","authors":"S. Ogbeide, Austine Odilu","doi":"10.13106/jwmap.2019.vol2.no1.21","DOIUrl":"https://doi.org/10.13106/jwmap.2019.vol2.no1.21","url":null,"abstract":"This study empirically examined the effect of female director on tax aggressiveness of listed insurance firms in Nigeria. The main objective of this research was to empirically investigate the effect of female board members on tax aggressiveness, determine the composition and representation of female directors on the board of insurance companies, find out how tax aggressive are listed insurance firms and apply the BLAU (1977) index method to measure female director representation as a departure from conventional approaches specifically in the Nigerian context in the reference period, 2014 to 2018. The population of the study consists of all the quoted insurance firms as at 31st December, 2016. A sample of twenty eight (28) quoted insurance firms was selected and data were collected over the period. Inferential statistic consisting of the General Method of Moment was used for the data analysis. The results obtained reveal that board size is negative and exerts significant impact on tax aggressiveness in insurance firms in Nigeria. The study therefore recommends that the Federal government has to come up with a policy to respond to the marginalization of female on the insurance firm corporate board in Nigeria. The aim of this policy thrust should be targeted at reducing politics and biasness against women on the corporate boards of listed insurance firms.","PeriodicalId":172581,"journal":{"name":"Journal of Wellbeing Management and Applied Psychology","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129894551","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}
Pub Date : 2019-06-30DOI: 10.13106/jwmap.2019.vol2.no1.35
Jaemin Lee
This paper presents two social and academic studies on the boundary between cultural production and consumption. The first line of the study on cultural omnivore analyzes the choice of heterogeneous audiences in the face of various cultural offerings. The second line is a study of market categories, which analyzes the responses of peer audiences to objects with different levels of category code compliance. As such, this paper developed a heterogeneous audience model to evaluate objects of different types. This allows us to consider two dimensions of cultural preference: diversity and orientation of selection. To this end, this paper proposes a new analytical frame work to map consumption behavior on these two dimensions. The results suggest that one type of target that values diversity and transformation is particularly resistant to those that span boundaries. We test this argument in the analysis of two large data sets on film and restaurant reviews. Overall, our findings can extend beyond cultural consumption. Outline variability of contextual individuals or individuals in the same situation can cross cultural boundaries even if they are not intentionally pursuing such hybridism.
{"title":"The Types and Management of Differentiating Consumption depends on the social class of Korean consumers","authors":"Jaemin Lee","doi":"10.13106/jwmap.2019.vol2.no1.35","DOIUrl":"https://doi.org/10.13106/jwmap.2019.vol2.no1.35","url":null,"abstract":"This paper presents two social and academic studies on the boundary between cultural production and consumption. The first line of the study on cultural omnivore analyzes the choice of heterogeneous audiences in the face of various cultural offerings. The second line is a study of market categories, which analyzes the responses of peer audiences to objects with different levels of category code compliance. As such, this paper developed a heterogeneous audience model to evaluate objects of different types. This allows us to consider two dimensions of cultural preference: diversity and orientation of selection. To this end, this paper proposes a new analytical frame work to map consumption behavior on these two dimensions. The results suggest that one type of target that values diversity and transformation is particularly resistant to those that span boundaries. We test this argument in the analysis of two large data sets on film and restaurant reviews. Overall, our findings can extend beyond cultural consumption. Outline variability of contextual individuals or individuals in the same situation can cross cultural boundaries even if they are not intentionally pursuing such hybridism.","PeriodicalId":172581,"journal":{"name":"Journal of Wellbeing Management and Applied Psychology","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126284113","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}
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