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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
Q4 Business, Management and Accounting Pub Date : 2023-05-26 DOI: 10.5539/ijbm.v18n4p13
Bucky Fairfax, G. Blau, T. Hill
Using a sample of 122 employed U.S. survey respondents, this study investigated if there were generational difference impacts on employees seeking jobs in response to COVID-19 and the Black Lives Matter (BLM) movement. Four generations were sampled – Generation Z (Gen Z), Generation Y (Millennials), Generation X (Gen X), and Baby Boomer (Boomers). Results showed that generation had a significant effect on employees search for new jobs in response to COVID-19 and BLM after controlling for demographics, i.e., gender, race, and education level and organization variables, i.e., annual salary, COVID-19 employee experience and BLM employee experience. Further analysis showed that Gen Z employees were more likely to actively seek new employment in response to the BLM movement than Gen X and Boomers, whereas Millennials were more to actively search than Gen X due to COVID-19. These results suggest insights into the role of societal crises in shaping workplace behavior across generations.
本研究以122名美国在职调查对象为样本,调查了代际差异对应对COVID-19和黑人生命问题(BLM)运动的员工求职是否有影响。调查对象包括Z世代(Gen Z)、Y世代(千禧一代)、X世代(Gen X)和婴儿潮一代(Baby Boomer)。结果显示,在控制了人口统计学(性别、种族、教育水平)和组织变量(年薪、COVID-19员工经历和BLM员工经历)之后,年龄对员工在应对COVID-19和BLM时寻找新工作有显著影响。进一步的分析表明,Z一代员工比X一代和婴儿潮一代更有可能积极寻找新的就业机会,而千禧一代由于COVID-19而比X一代更积极地寻找新工作。这些结果揭示了社会危机在塑造跨代职场行为方面的作用。
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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
Q4 Business, Management and Accounting 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
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.
本研究调查了巴西B3上市公司财务报表重述与条件保守性之间的关系。从2012年到2020年,该研究选取了192家非金融企业作为样本。条件保守性采用Ball和Shivakumar(2005)模型进行测量。本研究采用了五个维度的重述措施,包括自愿和强制重述模式,并进行了六面板数据回归模型。结果显示,自愿性重述与保守性之间没有关系。然而,强制重述与保守主义之间通常存在正相关关系。因此,被监管机构要求重述其报告的公司往往更为保守,这表明财务报告的质量较低。这些发现为会计信息的各种外部使用者提供了有价值的见解,因为重述可以帮助公司理解市场上的负面信号,帮助投资者更好地配置资源,并帮助监管机构制定适当的预防或惩罚措施。
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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
Q4 Business, Management and Accounting Pub Date : 2023-05-26 DOI: 10.5539/ijbm.v18n4p1
A. Rosa
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.
年轻和创新的组织(初创企业)的蓬勃发展从未停止过。为了发展,初创企业需要资金和进入市场的渠道,通常由企业孵化器(中心)孵化,这些孵化器提供多种服务,包括教育和实用服务,这些服务对于将商业理念转化为具体的商业项目至关重要。颠覆性的时代肯定会影响初创企业的培训和授权方式,将内部学习和远程学习结合起来;然而,孵化器仍然为新组织提供有价值的培训。这篇文章旨在从孵化器(培训师)的角度探讨这一变化,并为关于跨创业公司培训过程转变的管理文献提供实用的贡献。本研究采用定性个案分析方法。它结合了二手数据和对孵化器SEI(位于坎帕尼亚地区的商业中心)首席执行官和创始人的半结构化访谈。本研究聚焦于影响创业授权过程的不同技能领域:(1)个人知识,(2)组织知识,(3)观察技能,(4)解决问题的技能,(5)态度和信念。这项研究强调了在危机中改变创造性培训程序的必要性,以及高度创新中心在向初创企业提供培训方面的相关性。此外,研究还揭示了孵化器发展的有趣见解,以及通过持续赋权对创业生态系统未来的有趣看法。
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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
Q4 Business, Management and Accounting Pub Date : 2023-05-26 DOI: 10.5539/ijbm.v18n4p38
Yuying Shen, Carlene Buchanan Turner, C. Turner
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.
本研究旨在研究组织的网络安全培训计划对员工的影响,并收集了33名大学生的定性数据,这些大学生在诺福克州立大学就读,同时也在兼职或全职工作。开放式问题引出参与者对组织中的网络安全培训和网络安全协议的看法。利用定性数据分析软件Nvivo 12对收集到的数据进行整理和分析,采用开放式编码和选择性编码两种方法,识别网络安全培训对员工日常工作和行为的主要影响。归纳和扎根理论分析进一步阐述了员工网络安全培训与组织效率之间的联系。我们的研究结果表明,雇主提供在职网络安全培训是现代组织建立组织人力资本,从而提高组织效率的有效投资。本研究的结果证实了人力资本理论的原则,即在职教育计划或培训对于现代组织管理人力资本挑战是经济有效的。
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引用次数: 0
The Work-Life Balance Machine 平衡工作与生活的机器
Q4 Business, Management and Accounting Pub Date : 2023-05-26 DOI: 10.5539/ijbm.v18n4p83
Olawunmi Elizabeth Eniola
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.
在2019冠状病毒病大流行之后,远程工作或混合工作仍然存在,尽管并非没有好处也有缺点。工作与生活的平衡是远程工作者的基本需求,在远程工作中,这种需求可能会受到阻碍,也可能会得到促进。远程工作的持续采用保证了远程工作者面临的工作与生活平衡的关键挑战得到解决。因此,本研究通过综合综合有关远程工作和工作生活平衡的文献,为远程工作者的工作生活平衡过程提供了见解。本文认为,远程工作者的工作与生活平衡过程涉及一个工作与生活认知系统,该系统负责维持工作与生活系统的平衡。远程工作者的工作-生活系统包括要素、资源、力量、有用工作和产出。实现工作和非工作领域之间的平衡是工作-生活系统中要素、资源和力量之间相关过程的一个功能。本文将工作与生活平衡认知系统称为“工作与生活平衡机器”。工作与生活平衡机器提供了关于远程工作者如何以及需要学习、适应和改变环境的知识,以实现工作与生活的最佳平衡。因此,在理论和概念的融合和文献综合证据的基础上,本文提出了一个模型;工作-生活平衡机和工作-生活平衡的定义。此外,本文还强调了在开发、支持和维持远程工作者的工作与生活平衡方面对人力资源管理至关重要的可操作见解。
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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
Q4 Business, Management and Accounting Pub Date : 2023-05-26 DOI: 10.5539/ijbm.v18n4p24
Roberta Muramatsu, Pedro Raffy Vartanian, Gabriel de Andrade Moraes
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.
最近,巴西股市的新投资者越来越多,这提供了新的资产配置机会,同时也给个人判断和决策带来了挑战。本文的出发点是Ibovespa(巴西证券交易所指数)可能在2019年1月至2021年2月期间揭示不对称波动模式的猜想,这需要行为金融解释。更具体地说,本文旨在对这一大胆猜想进行实证检验。利用阈值自回归条件异方差(TARCH)模型来研究研究周期内不对称反应的存在性。我们的研究结果表明,传统的金融方法无法解释巴西股市行为的波动模式,因为它们与基于有效市场假设的预测不太吻合。受Vasileiou(2021)对2019冠状病毒病期间纽约证券交易所发生的事情的描述的启发,我们随后对应用行为经济学和金融学的大量文献进行了简要调查,以提供启发式和偏见的解释,这些启发式和偏见可能是Ibovespa检测到的不对称反应背后不可忽视的心理机制。
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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
Q4 Business, Management and Accounting Pub Date : 2023-05-23 DOI: 10.56028/ijbm.1.2.1.2023
Dengdeng Tian
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.
游客满意度受多种主客观因素的影响。为了探究影响游客满意度的因素,本文基于游客在线评价文本,运用扎根理论对游客满意度的影响因素进行分析,最终得出感知价值、重游意愿、供应链协调、服务保障是影响游客满意度的四个核心类别。为了对游客满意度进行评价,本文在扎根理论研究的基础上,结合网络分析法,构建了一个网络层次的游客满意度评价模型。针对游客在线评价中存在的不满意因素,本文提出提高游客满意度应从优化旅游产品供给、丰富旅游产品内涵、提高旅游产品性价比和体验价值、加强旅游供应链协调等方面进行考虑。旅游景区在提供常态化服务保障的同时,要不断满足游客的个性化需求。
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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
Q4 Business, Management and Accounting Pub Date : 2023-05-23 DOI: 10.56028/ijbm.1.2.16.2023
Yijun Li
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.
新文科建设就是要适应新时代哲学社会科学发展的新要求,培养具有中国特色和中国风格的新文科,培养以民族复兴伟大任务为目标的新时代文科人才。目前,我国高校旅游与酒店管理专业正朝着高质量发展的方向发展。传统人才培养模式的重构与改革是突破专业人才供需矛盾的关键。深入分析了当前高校旅游与酒店管理专业人才培养模式所面临的培养与课程体系、培养模式、培养师资和培养评价体系等方面需要进一步明确、创新、优化和完善的现实困难。因此,应重新审视高校旅游与酒店管理专业人才的培养模式和培养方案,建立科学的定位和课程建设体系。深化教学改革,建立“科实结合”的现代教学模式对接产业发展,打造区域“产、学、研”培训平台;完善保障体系,建设“双师型”专业教学队伍。
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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
Q4 Business, Management and Accounting Pub Date : 2023-05-23 DOI: 10.56028/ijbm.1.2.9.2023
Gaohan Zhang
The bus industry in China has achieved unprecedented development with the continuous development of social economy in China. The bus industry in China started in 1970s. Now it has a certain technical foundation. After more than 30 years of development and integration. Zhengzhou yutong Bus Co., Ltd. is developing well in the bus industry in China. By analyzing the internal and external environment of Yutong bus, this paper puts forward some reasonable suggestions for the development of Yutong bus. So that the company can actively adapt to environmental changes and consolidate its leading position in the industry. This paper mainly adopts SWOT analysis method to analyze the advantages and disadvantages of Yutong bus, as well as the opportunities and challenges it faces in its development.
随着中国社会经济的不断发展,中国客车行业取得了前所未有的发展。中国的客车工业始于20世纪70年代。现在它有了一定的技术基础。经过三十多年的发展与融合。郑州宇通客车有限公司在中国客车行业中发展良好。通过对宇通客车内外环境的分析,对宇通客车的发展提出了合理的建议。使公司能够积极适应环境变化,巩固行业领先地位。本文主要采用SWOT分析法来分析宇通客车的优势和劣势,以及宇通客车在发展过程中面临的机遇和挑战。
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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
Q4 Business, Management and Accounting Pub Date : 2023-05-08 DOI: 10.5539/ijbm.v18n3p169
Yi Chen, Yinjin Xiao
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.
随着市场环境的不确定性增加,以及新的IT技术在业务运营管理中的融合,利用大数据管理实践来提高运营敏捷性已成为企业关注的主要问题。本文以动态能力理论和资源基础理论为基础,结合环境不确定性和企业战略的影响,分析大数据管理如何促进企业敏捷性和价值的增长。研究发现:1。1 .大数据基础设施建设、应用管理和人力资源开发更能体现企业大数据管理实践的特征,有效提升企业敏捷性;2 .企业战略显著调节大数据管理与敏捷性的关系,前瞻性企业的大数据应用管理和人力资源开发对敏捷性的影响大于防御型企业;外部环境的不确定性可以有效调节大数据管理与企业敏捷性之间的关系,随着环境变得更加动态,大数据管理可以增强企业敏捷性,而环境敌意的增加将导致大数据管理降低企业敏捷性。从大数据基础设施建设、大数据应用管理和大数据人力资源培训三个方面探讨了企业大数据管理对企业敏捷性的影响,但未对以上三方面的相互作用进行深入分析;虽然本研究的样本量满足结构方程模型检验的要求,但分析型战略类型企业的样本量相对较小,因此没有将分析型战略纳入调节效应检验。可以从以上两个方面进行进一步的深入研究。
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引用次数: 0
期刊
International Journal of Business and Management Science
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