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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)
Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1964
Mariana Rista Ananda Siregar, Ninis Agustini Damayanti, Dadang Sugiana, Ute Lies Siti Khadijah
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.
目的:本研究的目的是研究以社区为基础的旅游(CBT)实践对茂物县Ciasmara村的影响,特别关注社区的社会和经济效益。本研究旨在了解社区旅游的传统管理如何影响当地人口,并确定居住在旅游景点附近和远离旅游景点的居民之间经济影响的潜在差异。 & # x0D;方法:采用有目的抽样法,从社区抽取210名调查对象。该研究利用了各种数据分析技术,包括平均分计算和方差分析(ANOVA)。这些方法被用于评估Ciasmara村社区旅游实践的社会和经济影响。& # x0D;结果:研究结果表明,Ciasmara村社区旅游的实施为社区带来了积极的经济和社会成果。然而,值得注意的是,居住在旅游景点附近的居民和居住在远离旅游景点的居民在经济影响方面存在差异。该研究通过平均分计算和方差分析等技术进行分析,揭示了社区内这两个群体所经历的经济趋势的差异。& # x0D;结论:综上所述,Ciasmara村的社区旅游实践对当地居民产生了积极的经济和社会影响。然而,该研究强调了居民与旅游景点距离远近对经济影响的差异。这种微妙的理解强调了在规划和实施以社区为基础的旅游倡议时考虑这些影响的地理分布的重要性。这些见解对于确保农村地区的公平和可持续发展至关重要,强调需要制定量身定制的战略,以解决社区不同阶层面临的具体需求和挑战。
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 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
Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1965
Evita Isretno Israhadi
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.
目的:本研究的目的是探讨人工智能的突破对版权的影响以及知识产权法律保护制度面临的挑战。具体而言,该研究旨在分析人工智能生成的作品在印度尼西亚版权法背景下的影响。 & # x0D;方法:本研究采用规范的法律方法,利用二手资料来源,包括书籍、法律期刊、研究成果和法定监管文件。这项研究的重点是相关的法律框架,例如印度尼西亚2014年关于版权的第28号法律。该分析基于现有文献和法律文件,以了解人工智能生成作品的现状及其版权保护资格。 & # x0D;结果:研究发现,根据印度尼西亚2014年第28号法律,人工智能生成的作品不符合版权保护所需的独创性标准。然而,人工智能生成作品的用户仍然受到人工智能平台设定的条款和条件的约束,这些条款和条件可以限制他们对作品的权利。人工智能的发展对版权法的影响包括与确定创作者和版权所有者、重新定义原创性概念、版权侵权事件增加、道德和人格权问题以及涉及人类和人工智能的合作相关的挑战。此外,还强调了人工智能背景下与数据库保护和专利保护相关的挑战。 & # x0D;结论:总之,人工智能技术的进步给知识产权法带来了复杂性。现有的法律框架,如版权法,需要进一步调整和澄清,以有效地规范数字时代的人工智能作品。解决涉及人工智能的原创性、创造性和协作作品的问题需要仔细考虑和法律调整。此外,需要解决人工智能领域中与数据库和专利保护相关的挑战,以确保在面对不断发展的技术时全面保护知识产权。法律调整和澄清对于驾驭人工智能和知识产权法的复杂交叉点至关重要。
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 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
Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1354
Muhammad Rozikin, Ahmad Sofwani
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
目的:本研究旨在分析和描述印度尼西亚东爪哇地区发展背景下地方政府(县、市和省)之间的联合合作,并评估这种合作的有效性与既定目标的比较程度。理论框架:发展被定义为在国家发展的背景下,由民族、国家和政府有意识地为实现现代化而进行的一系列有计划的增长和变革努力(Siagian, 2005)。区域发展的概念问题已经通过涉及利益相关者利益参与的协作治理方法得到了回答,这是最近由公共政府新范式成员的专家开发的(Osborne, 2010)。根据安塞尔的观点;Gash(2008)认为,协同治理是“一个或多个公共机构集体直接让非国家利益相关者参与正式集体决策过程的治理安排”。Phillips等人(2000)建议广泛地定义协作,以涵盖广泛的活动和关系。Bardach(1998)以Braun et al.(1996)为基础,将协作定义为两个或多个组织的联合活动,旨在通过合作而不是单独工作来创造公共价值。方法:这种类型的研究是定性方法的描述性研究。选择这种方法是为了以系统、事实和准确的方式呈现有关该领域事实的数据。定性方法本身强调人的因素作为一种研究工具。通过强调人的因素是一种研究工具,它将使研究更容易适应该领域发生的现实情况。Sugiyono在Pasolong(2020)中表示,定性方法是用于检查自然对象条件的研究方法,而不是实验,研究人员是关键工具,数据收集技术在三角测量(组合)中进行,数据分析是归纳的,定性研究的结果强调意义而不是泛化。研究地点在东爪哇省,研究地点是东爪哇省区域规划和开发署办公室。结果与结论:研究结果表明,东爪哇省区域发展基本上是以社会公正为基础,以提高人民福利为目标,并具有可持续性。全面可持续发展的宗旨是增进人民福祉。但到目前为止,差距和贫困仍然是区域发展中的问题。可持续的包容性基础设施和经济是地方政府政策的优先事项,通过加强区域间的连通性来减少区域和社会经济差距。研究启示:本研究提出了地方、省和国家政府可用于鼓励地区间成功合作的政策启示。这一战略的结果可能有助于制定加强区域合作的更强有力的方法。原创性/价值:本研究分析了从传统科层制到后科层制的范式转变,以及这种转变对区域间合作的影响。对区域间合作背景下官僚主义范式变化的研究是一项新的贡献,因为它可以更深入地了解印度尼西亚政府治理的演变。
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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
Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1961
Ernest Nana Adjei
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.
目的:本研究的首要目的是在投资条约下仲裁双重国民时提出国际法中相互冲突的决定。 & # x0D;方法:大多数投资条约的条款都比较宽泛,并定义了合格的标准。 & # x0D;结果:根据一些研究的结果,越来越多的双重国籍人士参与东道国的投资可能会导致国际投资法(IIL)的未来问题,特别是ISA制度。因此,有必要对双重国籍国民从投资交易中获得的保护程度进行深入调查,特别是从投资者-国家争端解决机制的角度进行调查。& # x0D;结论:在投资者-国家仲裁(ISA)的背景下,一个人的国籍是一个极其重要的因素。大多数投资条约规定,为了有资格获得条约提供的保护,投资者需要在母国持有公民身份。然而,以投资条约为理由确定一个人的国籍可能是一项特别具有挑战性的努力,因为它带来了一些在实际中具有重大相关性的未解决问题。
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 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
Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1330
Anastasia Kupriyanova, Roman Shkilev, Marina Litwinowa, Tatyana Vorotilina, Kazbek Ahmedovich Tagibov, Rustem Shichiyakh
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.
目标:鉴于法律是一个与特定国家的社会政治和文化特点有关的学科领域,官方性质的文件和文本的翻译是一项具有挑战性的任务。在翻译中,它被认为是最困难的翻译类型之一,因为目标语言必须特别精确,清晰和可靠,以充分传达所呈现的信息。这项研究的目的是查明在法律规定官方文件和文本翻译的可靠性和质量方面存在的问题,并就消除这些问题提出建议。方法:通过文献分析和专家调查的方法,达到既定的研究目标。结果:本文明确了法律文本和官方文件翻译过程中出现的语言问题,法律规范中存在的差距和不足,以及提高法律文本和官方文件翻译过程和质量的措施。结论:法律文本和官方文件翻译的法律规制,特别是在俄罗斯的法律规制中存在的差距和不足,主要表现在对官方文件翻译公证的法律规制不足,译者缺乏认证或特殊的法律地位,以及对争议情况的法律规制。
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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
Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1958
Inova Fitri Siregar, Tubagus Ismail, Muhammad Taqi, Nurhayati Soleha
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.
目的:本研究的目的是,公司必须考虑对转型风险或物理风险的影响,然后需要了解风险缓解工作中的机会,因此希望有机会从与气候变化有关的风险中获得机会。对投资者的反应和将产生的创新产生影响。& # x0D;方法:样本标准是金融部门公司和已完成可持续发展报告的公司。该研究收集了740家符合标准的公司的430份数据。数据收集自2021-2022年可持续发展报告。 & # x0D;结果:本分析结果对绿色创新和投资者情绪在气候变化相关风险与可持续发展报告之间的关系中的作用提供了重要的见解。 & # x0D;结论:这些结论可以帮助企业了解影响气候相关风险与可持续发展报告之间关系的因素,以及绿色创新和投资者情绪的潜在影响。可持续发展报告的实施有望鼓励公司向利益相关者更透明地传达可持续发展实践、环境绩效、社会影响和公司治理。这一策略将在公司的运营和影响中创造更高水平的透明度。在设计以可持续性为重点的商业战略时,公司和从业者有几个重要的启示。
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 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
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
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.
目标:企业文化是企业特有的感知、行为、沟通方式和品质。企业成功的核心因素之一是企业文化。本文旨在确定河内商业企业的企业文化因素及其对内部控制的影响。方法:作者使用的主要研究方法是定量和定性相结合的方法。通过定性研究进行尺度调整。使用定量研究对模型进行检验、测量和测试。我们使用来自越南商业企业调查的原始数据。研究样本为225个,采用回归模型进行分析。结果:研究结果确定了企业文化因素,包括协作文化、层级文化和竞争文化(sig. = 0.000 <0.05),对河内市商业企业内部控制有正向影响。结论:本文基于从越南各种类型的参与者收集的经验数据,包括会计师(用于信息提供),经理(用于决策),销售人员(用于工作)和讲师(用于研究)。通过借鉴前人研究的概念,本研究探讨了企业文化作为内部控制决定因素的作用。该研究有助于从理论上提高目前对影响内部控制因素的认识水平,并为衡量越南河内商业公司的企业文化和内部控制制定了可靠的量表。此外,我们的研究强调河内市商业企业的企业文化需要改善,以支持内部控制。决策者需要为企业内部控制制度改革做出战略性努力,以提高企业绩效的可能性。本研究的价值在于拓展了影响河内商业企业内部控制的企业文化因素,从而为这些企业的企业领导人提出了改善内部控制的治理启示。研究结果为相关问题的研究提供了有益的参考。
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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
Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.826
Balakrishnan Ravishankar, Prabu B. Christopher
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.
目的:本研究的主要目的是根据服务质量(SQ)、品牌形象(BI)和客户满意度(CS)之间的相关性,确定航空公司乘客是否会选择未来乘坐同一家航空公司的航班。理论框架:由于严格的法规、高运营成本和不确定的经济条件,航空业是最不稳定的。面对这些挑战,满足质量标准对于维持服务和留住客户至关重要,这增加了SQ在航空业的重要性。因此,本研究旨在实证分析航空公司顾客的再购买意愿。方法:采用结构方程模型(SEM)对423名外国国际航空公司(FIA)的方便样本进行检验。利用矩结构分析(AMOS)和社会科学统计软件包(SPSS)等统计方法对数据进行分析。描述性研究被确定为首选方法。结果:SERVQUAL仪器在5个维度上与理论一致。服务质量(SQ)对再购买意愿(RI)有显著的正向影响,并受顾客满意(CS)的中介作用。结论:该研究为航空公司如何提高服务质量以满足客户期望提供了见解。研究结果对航空公司管理层设计提高客户满意度的策略,从而提高客户的再购买意愿和促进客户保留是有益的。
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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
Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1158
Riski Tauf Hidayah, Deden Novan Setiawan Nugraha, Diana Sitha Resmi, None Indrawati
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.
目的:本研究的目的是探讨生态标签、绿色广告和绿色产品知识如何影响对环保产品的信任,以及信任如何最终影响购买绿色产品的意愿。理论框架:本研究探讨印尼化妆品行业绿色营销的理论框架。研究的重点是两个因变量:绿色购买意愿和信任。本研究亦探讨生态标签、绿色广告和绿色产品知识变量对绿色信任的影响,进而影响绿色购买意愿。方法:本研究采用统计软件应用工具SmartPLS 3.0进行定量分析。用扫描电镜分析的人群包括年龄在12岁至26岁之间的Z世代个人,他们购买了莎丽雅的清洁美容绿色产品。385名受访者的样本量被用来代表人口。结果与结论:了解生态标签和绿色产品对绿色信任有显著影响,而绿色广告对绿色信任没有显著影响。绿色信任水平影响绿色产品购买意愿。原创性/价值:这项研究有望提高莎丽雅玛莎蒂拉尔绿色产品的性能,并鼓励Z世代转向使用环保化妆品。本研究引入了一个包含生态标签、绿色广告、绿色产品知识、绿色产品信任、绿色产品购买意愿的模型。这项研究将Z世代作为目标受众。
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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
Pub Date : 2023-11-06 DOI: 10.55908/sdgs.v11i11.1960
Dhafer Hussein Meften Al-Ibadi, Ayman Ajina
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. 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. 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. 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.
目的:这项研究的主要目的是查明性别差异对审计职业的任何影响,以便了解性别(特别是女性)对审计质量的影响,方法是研究伊拉克环境中许多专业人员的意见,以及查明妇女在从事审计职业时可能面临的障碍,并查明她们在从事这一职业时可以具备的特殊规范。 & # x0D;方法:该研究基于几个假设,第一个假设:女性在审计职业最重要的技能上优于男性,第二个假设:由于进入审计职业的重要障碍,审计师的性别对审计工作的质量有影响,第三个假设:担任合伙人职务的女性审计师应相应地表现出额外的能力,我们应该期望这些审计师平均比男性审计师提供更高质量的审计服务。 & # x0D;结果:本研究证明,与沙特环境相关的一些社会和文化因素在会计和审计事务所不起作用。实地调查结果表明,在将课程与专业要求联系起来方面存在普遍的弱点。 结论:无论男性还是女性,审核员在道德、经验、专业技能、科学和实践资格以及其他科学知识方面都需要许多规范,但与这些规范的相互作用因其性质和周围环境而异。
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McGill International Journal of Sustainable Development Law and Policy
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