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Validation of a measuring scale of the expectations of millennials at work, the Mexican case 墨西哥的案例验证了千禧一代对工作的期望
IF 0.7 Q3 Business, Management and Accounting Pub Date : 2020-09-18 DOI: 10.22146/gamaijb.51212
María Teresa De la garza carranza, Jorge Armando López Lemus, Eugenio Guzmán Soria, Quetzalli Atlatenco Ibara
Today the retention millennial workers is a challenge for organizations. The purpose of this paper is to propose ideas to the decision makers, to lessen the high rate of personnel turnover in all kinds of industries in many countries. This research validates an instrument that evaluates the employability factors of millennials in Mexico, according to their own expectations. We based our study on the previous literature about the millennial generation in many countries. To validate the questionnaire, a sampling of 781 workers from the states of Queretaro and Guanajuato in Mexico was conducted. The method used to achieve the objective was through exploratory and confirmatory factor analyses. The confirmatory factor analysis was conducted using structural equation modeling, and tested two different methods: first order and second order models. With the three methods, exploratory, first order and second order factor analyses, similar results were obtained. In the analysis of the statistical techniques, two latent variables associated with the expectations of this generational group were generated. The factors found are “personal satisfaction with the organization” and “satisfaction with the organization’s social commitment.” These two factors are supported by the literature of other researchers. It is suggested that this questionnaire be validated in other countries but also in other regions of Mexico, using different productive sectors, thereby obtaining a broader perspective that will allow us to understand not only what millennials want from their work, but to what extent they want it.
如今,留住千禧一代员工对企业来说是一个挑战。本文的目的是为决策者提出一些建议,以降低许多国家各种行业的人员流动率高。本研究验证了一种评估墨西哥千禧一代就业能力因素的工具,根据他们自己的期望。我们的研究基于许多国家之前关于千禧一代的文献。为了验证问卷的有效性,我们对墨西哥克雷塔罗州和瓜纳华托州的781名工人进行了抽样调查。通过探索性因素分析和验证性因素分析来实现这一目标。采用结构方程模型进行验证性因子分析,并检验了两种不同的方法:一阶和二阶模型。采用探索性、一阶和二阶因子分析三种方法,得到了相似的结果。在统计技术的分析中,产生了两个与这代人的期望相关的潜在变量。发现的因素是“个人对组织的满意度”和“对组织社会承诺的满意度”。这两个因素得到了其他研究者文献的支持。建议在其他国家和墨西哥其他地区使用不同的生产部门对该问卷进行验证,从而获得更广泛的视角,使我们不仅能够了解千禧一代想从他们的工作中得到什么,而且了解他们想要的程度。
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引用次数: 4
On the Nexus Between CSR Practices, ESG Performance, and Asymmetric information 企业社会责任实践、ESG绩效和信息不对称之间的关系
IF 0.7 Q3 Business, Management and Accounting Pub Date : 2020-09-09 DOI: 10.22146/gamaijb.54053
Berto Usman, O. Bernardes, P. Kananlua
The purpose of this paper is to test the relationship of CSR practice­–asymmetry information and ESG performance–asymmetry information. We conjecture that there might be a particular role where the disclosure of non-financial information is deemed useful in truncating the level of asymmetry information. Using the data from two different countries, Indonesia (Asia) and Portugal (Europe), we extracted 37 companies with time period of observation ranges from 2012 to 2016. To manifest the empirical test, we use CSR report (CSR_Rep), CSR committee (CSR_com), CSR assurance (CSR_ass) and GRI adoption as the proxies of CSR practice, while the proxies of ESG performance are represented by Environmental (ENVscr), Social (SOCscr), and Governance (GOVscr) pillar scores as obtained from Thomson Reuters ASSET4 database. Bid-ask spread is used as the surrogate indicator of asymmetry information. The empirical test reveals that only variable GRI and SOCscr show negative and significant association with bid-ask spread. Whilst, the remaining variables of CSR practice (CSR_rep, CSR_com, CSR_ass), and ESG performance (ENVscr and GOVscr) are negatively associated with asymmetry information (Spread) but statistically insignificant. Our results suggest that CSR practice and ESG performance are weakly associated with asymmetry information, in which most of CSR practices and ESG performance need a time lag to allow them to be value relevant information in mitigating the level of asymmetry information.
本文旨在检验企业社会责任实践——信息不对称与ESG绩效——信息不对称之间的关系。我们推测,可能有一个特殊的作用,其中非财务信息的披露被认为是有用的截断不对称信息的水平。使用来自印度尼西亚(亚洲)和葡萄牙(欧洲)两个不同国家的数据,我们提取了37家公司,其观察时间段为2012年至2016年。为了体现实证检验,我们使用CSR报告(CSR_Rep)、CSR委员会(CSR_com)、CSR保证(CSR_ass)和GRI采用作为CSR实践的代理,而ESG绩效的代理则由Thomson Reuters ASSET4数据库中获取的环境(ENVscr)、社会(SOCscr)和治理(GOVscr)支柱得分表示。买卖价差被用作信息不对称的替代指标。实证检验表明,只有变量GRI和SOCscr与买卖价差呈显著负相关。而企业社会责任实践的其余变量(CSR_rep、CSR_com、CSR_ass)和ESG绩效(ENVscr和GOVscr)与信息不对称(Spread)呈负相关,但统计上不显著。我们的研究结果表明,企业社会责任实践和ESG绩效与不对称信息的相关性较弱,其中大多数企业社会责任实践和ESG绩效需要一个时间滞后,以使它们成为减轻不对称信息水平的价值相关信息。
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引用次数: 6
Assessing the Imagination Scale’s Nomological Validity: Effect of Hedonic versus Utilitarian Product Types and Abstract versus Concrete Advertising Execution 想象量表的Nomological有效性评估:享乐与功利产品类型以及抽象与具体广告执行的影响
IF 0.7 Q3 Business, Management and Accounting Pub Date : 2020-08-30 DOI: 10.22146/gamaijb.51111
Ike Janita Dewi, S. Ang
This research builds on a study of advertisement-evoked imagination scale developed by Dewi and Ang (2015). The imagination scale contains four types of imagination, that is, benefit-anticipatory imagination, emotional-bonding imagina­tion, symbolic imagination, and mind-wandering imagination.In this paper, the pro­po­sed constructs of the imagination types are related to other relevant constructs exis­ting in marketing literature.The purpose of this research is twofold. First, it establishes the nomological validity of the imagination measures by placing it in the context of hedonic-utilitarian concepts proposed by Holbrook and Hirschman (1983). Second, the research empirically studies the effect of situational factor, that is concrete versus abstract advertisement execution, on imagination elicitation. The study is an experiment which employs mixed factor design involving eight sub-groups of participants. Results of the research demons­trate the nomological validity of the imagination scale where the four types of imagination were elicited in response to hedonic/utilitarian product depicted in the ad and situational factors (that is, abstract versus concrete ads).
本研究建立在Dewi和Ang(2015)开发的广告诱发想象量表研究的基础上。想象量表包含四种类型的想象,即利益预期想象、情感联结想象、象征想象和走心想象。在本文中,想象类型的预设结构与营销文献中存在的其他相关结构有关。这项研究的目的是双重的。首先,它通过将想象措施置于Holbrook和Hirschman(1983)提出的享乐功利主义概念的背景下,确立了想象措施的法理有效性。其次,实证研究了情境因素,即具体广告执行与抽象广告执行对想象力激发的影响。这项研究是一项采用混合因素设计的实验,涉及八个子组的参与者。研究结果证明了想象量表的法理有效性,其中四种类型的想象是根据广告中描述的享乐/功利产品和情境因素(即抽象广告与具体广告)引发的。
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引用次数: 0
Investigation of the Stochastic Choice under Risk using Experimental Data 风险下随机选择的实验研究
IF 0.7 Q3 Business, Management and Accounting Pub Date : 2020-08-30 DOI: 10.22146/gamaijb.34446
Yudistira Permana, Giovanni Van Empel, Rimawan Pradiptyo
This paper extends the analysis of the data from the experiment undertaken by Pradiptyo et al. (2015), to help explain the subjects’ behaviour when making decisions under risk. This study specifically investigates the relative empirical performance of the two general models of the stochastic choice: the random utility model (RUM) and the random preference model (RPM) where this paper specifies these models using two preference functionals, expected utility (EU) and rank-dependent expected utility (RDEU). The parameters are estimated in each model using a maximum likelihood technique and run a horse-race using the goodness-of-fit between the models. The results show that the RUM better explains the subjects’ behaviour in the experiment. Additionally, the RDEU fits better than the EU for modelling the stochastic choice.
本文扩展了Pradiptyo et al.(2015)的实验数据分析,以帮助解释受试者在风险决策时的行为。本研究专门研究了随机选择的两种一般模型:随机效用模型(RUM)和随机偏好模型(RPM)的相对经验表现,其中本文使用两个偏好函数,期望效用(EU)和秩相关期望效用(RDEU)来指定这些模型。使用最大似然技术估计每个模型中的参数,并使用模型之间的拟合优度进行赛马。结果表明,RUM较好地解释了实验对象的行为。此外,RDEU比EU更适合于模拟随机选择。
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引用次数: 0
The Imperfection in a Firm’s Knowledge of the Transformation Process Among Interlinked Internal Networks: The Defect Case 企业在相互关联的内部网络中对转型过程知识的不完善:缺陷案例
IF 0.7 Q3 Business, Management and Accounting Pub Date : 2020-05-30 DOI: 10.22146/gamaijb.43222
Cris Kuntadi, Prasetyo Boeditjahjono Boeditjahjono, Yuli Permatasari, Meylia Candrawati
This study, firstly, identifies and analyzes the supply chain management of Aseli Dagadu Djokdja, Co., Ltd., (here-after ADD) which has a problem. Secondly, this study pinpoints what causes the problem in ADD’s supply-chain management (SCM). Thirdly, it investigates ADD’s knowledge of the transformation process, since it was not conducted properly. This research chose to use an exploratory case study with an in-depth interview to collect the data. This article questions all the CEOs and observes all stages of activity accompanied by their information, resources, and financial flows. The interviewer applies angulations to two or more of the subjects. This study takes note that ADD’s knowledge of the transformation process  is imperfect; this weakness is at the top managerial level. The problem is also found when oral explanations do not follow the transfer of documents among the divisions and staff. It means that information asymmetry takes place. This study, which is designed with SNT and a comprehensive knowledge of the transformation process, has several biases. The first one is the inference validity bias. Secondly, it did not investigate how ADD’s management faces industrial competitiveness. Finally, this research could not capture what the staff at ADD transforms their knowledge into.
本研究首先识别并分析了Aseli Dagadu Djokdja, Co., Ltd(以下简称ADD)的供应链管理存在的问题。其次,本研究指出了ADD公司供应链管理存在问题的原因。第三,它调查了ADD对转换过程的了解,因为它没有正确地进行。本研究选择采用探索性案例研究和深度访谈的方式来收集数据。本文向所有ceo提出问题,并观察他们的信息、资源和财务流动的所有活动阶段。采访者将角度应用于两个或两个以上的主题。本研究注意到ADD对转化过程的认识并不完善;这种弱点存在于最高管理层。在各司和工作人员之间转移文件后不作口头解释也会出现这个问题。这意味着信息不对称发生了。本研究是用SNT设计的,对转化过程有全面的了解,但有几个偏差。第一个是推理效度偏差。其次,没有研究ADD的管理如何面对产业竞争力。最后,这项研究无法捕捉到ADD的员工将他们的知识转化为什么。
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引用次数: 0
Foreign Investor’s Interest and Tax Avoidance: Contingency Perspectives Depended on Country’s Protection Level and Law Systems 外国投资者的利益与避税:取决于国家保护水平和法律制度的偶然视角
IF 0.7 Q3 Business, Management and Accounting Pub Date : 2020-05-28 DOI: 10.22146/gamaijb.43521
Dielanova Wynni Yuanita, Christine Dewi, Arief Zuliyanto Susilo, Kusharyanti Kusharyanti
This study investigates differences in firms’ tax avoidances between multinational and national. Furthermore, it investigates the differences between firms’ contingent behavior because of the country’s investor protection level and law systems. This research takes into account the firms’ tax avoidance phenomenon. Besides that, it proposes novelties as follows. First, this study highlights that multinational firms tend to avoid taxes higher than national ones. Second, it induces the dividend catering theory related to the country’s investor protection. The latest, it persuades that country’s investor protection, and law systems make firms contingent on their tax avoidance behaviors. This study finds that firms where they live in high investors’ protection countries and common law did higher tax avoidance than others. The findings imply that these firms could grow higher than others. It means that this study suggests economic consequences. The consequence is that a country should increase its investors’ protection level and somehow redefine its law systems. Therefore, it could enhance its capital market and subsequently improve the national welfares.
本研究调查了跨国公司和国内公司在避税方面的差异。此外,还考察了由于国家投资者保护水平和法律制度的不同,企业或有行为之间的差异。本研究考虑了企业的避税现象。除此之外,它还提出了以下新颖之处。首先,这项研究强调,跨国公司往往比本国公司避税更高。其次,归纳出与我国投资者保护相关的股利迎合理论。最近,它说服了该国的投资者保护和法律制度使公司取决于其避税行为。这项研究发现,他们居住在投资者保护程度高的国家和普通法国家的公司比其他公司避税更高。研究结果表明,这些公司的增长速度可能高于其他公司。这意味着这项研究暗示了经济后果。其结果是,一个国家应该提高对投资者的保护水平,并以某种方式重新定义其法律体系。因此,它可以加强其资本市场,从而提高国民福利。
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引用次数: 4
The Interaction Between Protean Career Orientation, Career Goal Development and Well-being Outcomes: Evidence from Professional Engineers Protean职业定位、职业目标发展与幸福结果之间的互动——来自专业工程师的证据
IF 0.7 Q3 Business, Management and Accounting Pub Date : 2020-05-21 DOI: 10.22146/gamaijb.44343
Norizan Baba Rahim
Experiencing strong personal development and growth are important for engineers, compared to professionals in other fields. Nevertheless, if career goal development behaviour is not present in sufficient quantities, engineers would be at risk if their own goals and expectations are not aligned with the companies they are working for. As a result, it may have a negative impact on their well-being. In this article, a sample of professional engineers (N=387) were utilised to examine the relationship between protean career orientation towards career goal development, career satisfaction and psychological well-being and to examine the mediating effect of career goal development between protean career orientation toward career satisfaction and psychological well-being. The research model was tested using the goal setting theory. The results of a partial least square (PLS) regression demonstrated that protean career orientation had a positive effect towards career goal development; subsequently career goal development had a positive effect on career satisfaction and psychological well-being. On the other hand, career goal development was found not to mediate the relationship between protean career orientation towards career satisfaction and psychological well-being. Based on the findings, this research suggests employers and industries encourage their unlicensed engineers to register as graduate engineers, so that later they can upgrade themselves to professional engineers’ status, as eventually this would help them to experience their job in a more meaningful way, and consequently increase their work happiness.
与其他领域的专业人士相比,经历强大的个人发展和成长对工程师来说很重要。然而,如果职业目标发展行为没有足够的数量,如果工程师自己的目标和期望与他们工作的公司不一致,他们将面临风险。因此,这可能会对他们的幸福感产生负面影响。在本文中,以职业工程师(N=387)为样本,考察了受试者的职业取向对职业目标发展、职业满意度和心理健康之间的关系,并考察了职业目标发展在受试者职业取向对事业满意度和心理安全之间的中介作用。利用目标设定理论对研究模型进行了检验。偏最小二乘(PLS)回归结果表明,多变的职业取向对职业目标的发展有积极影响;随后,职业目标的发展对职业满意度和心理健康产生了积极影响。另一方面,职业目标发展并不能调节学生对职业满意度的职业取向与心理健康之间的关系。基于这些发现,这项研究表明,雇主和行业鼓励他们的无证工程师注册为研究生工程师,这样他们以后就可以升级为专业工程师,因为最终这将帮助他们以更有意义的方式体验自己的工作,从而增加他们的工作幸福感。
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引用次数: 4
The Evolution in Value Relevance of Accounting Measures in Indonesia 印尼会计计量价值相关性的演变
IF 0.7 Q3 Business, Management and Accounting Pub Date : 2020-05-21 DOI: 10.22146/gamaijb.54059
E. Suwardi
This paper utilizes the model of share price, which is derived from the valuation model of residual income, to rigorously assess the evolution of value relevance of accounting measures in Indonesia, an emerging market country which has its landscape of equity valuation changed substantially. Using two different approaches, cross sectional and panel regressions, the results indicates a strong linear association between share price and accounting measures. Cross-sectional yearly price regressions provide a strong evidence of non-linear changes on the value relevance of accounting measures over time.  Moreover, using panel data analysis, the results of unconditional comparison tests reveal that that the increased value-relevance of the balance sheet would be offset by a reduction of the value-relevance of earnings per share during IFRS regime. It could potentially contribute to explain the decrease in value relevance of accounting numbers during the switchover to IFRS in Indonesia.
本文利用源自剩余收益估值模型的股价模型,严格评估了印尼这个股权估值格局发生重大变化的新兴市场国家会计计量价值相关性的演变。使用两种不同的方法,横截面回归和面板回归,结果表明股价和会计指标之间存在很强的线性关联。跨部门年度价格回归有力地证明了会计计量的价值相关性随时间的非线性变化。此外,使用面板数据分析,无条件比较测试的结果表明,在《国际财务报告准则》制度期间,资产负债表价值相关性的增加将被每股收益价值相关性的减少所抵消。这可能有助于解释在印度尼西亚转换为《国际财务报告准则》期间会计数字价值相关性的下降。
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引用次数: 3
What Do Banks, Rural Credit Institutions, and Regulators Infer from the Current Strengths and Standing of Indonesian SMEs? 银行、农村信贷机构和监管机构从印尼中小企业目前的优势和地位推断出什么?
IF 0.7 Q3 Business, Management and Accounting Pub Date : 2020-03-18 DOI: 10.22146/gamaijb.53968
J. Panjaitan, M. Darwin, Indra Bastian, S. Sukamdi
This study investigates whether the Indonesian regulators control Indonesian small and medium-sized enterprises (SMEs) with matching or mismatching empowerment strategies, in light of their strengths and current standing. Indonesian SMEs contributed approximately 60.34% to Indonesia’s gross domestic product (GDP) in 2018. In addition, Indonesian regulators have focused on financial support through credit policies and tax incentives. Indonesian SMEs have been standing on organizational readiness and readiness for change, based on their social networks and social cognition. It collected thirteen informants with different expertise and experiences. This study’s results suggest Indonesia’s regulatory body and financial institutions should consider the SMEs’ social cognition and organizational readiness for change. According to the current situation, to empower Indonesian SMEs, we recommend strategies such as achieving knowledge supremacy, creating an economic development board, as in Singapore, formulating comprehensive industry-wide policies, adopting omnibus laws, and implementing a shifting balance strategy. In other words, the Indonesian regulators should implement major reforms, which are similar to glasnost and perestroika in the former Soviet Union. This is to enhance Indonesian SMEs and achieve the goal of the Government of Indonesia (GoI) with respect to the optimal distinctiveness of Indonesia’s future economy. This optimal distinctiveness refers to the GoI’s policies, which focused on knowledge supremacy, an industry-wide regime, and research for empowerment.
本研究调查印尼监管机构是否控制印尼中小企业(sme)与匹配或不匹配的授权策略,根据他们的优势和目前的立场。2018年,印尼中小企业对印尼国内生产总值(GDP)的贡献约为60.34%。此外,印尼监管机构还把重点放在通过信贷政策和税收优惠提供财政支持上。印尼中小企业基于其社会网络和社会认知,一直处于组织准备就绪和变革准备就绪的状态。它收集了13名具有不同专业知识和经验的线人。本研究结果建议印尼监管机构和金融机构应考虑中小企业的社会认知和组织变革准备程度。根据目前的情况,我们建议采取以下策略来增强印尼中小企业的能力:实现知识霸权,像新加坡那样建立经济发展委员会,制定全面的行业政策,采用综合性法律,实施转移平衡战略。换句话说,印尼监管机构应该实施重大改革,类似于前苏联的开放和改革。这是为了加强印尼中小企业,实现印尼政府(GoI)关于印尼未来经济的最佳特色的目标。这种最优独特性指的是印度政府的政策,其重点是知识至上、全行业制度和赋权研究。
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引用次数: 5
Acceptance and Use of Information Technology: Understanding Information Systems for Indonesia’s Humanitarian Relief Operations 接受和使用信息技术:了解印尼人道主义救援行动的信息系统
IF 0.7 Q3 Business, Management and Accounting Pub Date : 2019-12-27 DOI: 10.22146/gamaijb.39199
Made irma Dwiputranti, Raden Adriyani Oktora, Liane Okdinawati, M. Fauzan
Disaster management includes distributing logistical assistance to disaster victims. The implementation of this distribution must occur at the right time, at an appropriate location, on target and be appropriate to the needs of the victims. This research aims to design an information system to improve the performance of disaster relief operations by managing the information while monitoring and evaluating humanitarian relief operations. Consequently, understanding the primary determinants of user acceptance behavior has become a vital aspect in the successful implementation of the information system. The Unified Theory of Acceptance and Use of Technology (UTAUT) model is a tool to investigate and give a better understanding of the factors that affect the potential users’ acceptance and use of an information system. This research used 131 different informants from different groups of potential users to measure performance expectancy, effort expectancy, social influence, and facilitating conditions. The results have shown strong relationships between four aspects of the measurements for the acceptance of all parties involved in humanitarian relief operations.
灾害管理包括向灾民分发后勤援助。这种分发的实施必须在适当的时间、适当的地点、针对目标并适合受害者的需要。本研究旨在设计一套资讯系统,透过对资讯进行管理,同时对人道救援行动进行监测与评估,以改善救灾行动的绩效。因此,了解用户接受行为的主要决定因素已成为信息系统成功实施的重要方面。技术接受和使用统一理论(UTAUT)模型是一种调查和更好地理解影响潜在用户接受和使用信息系统的因素的工具。这项研究使用了来自不同潜在用户群体的131名不同的信息提供者来衡量表现预期、努力预期、社会影响力和便利条件。结果表明,为接受参与人道主义救济行动的所有各方所采取的措施的四个方面之间有着密切的关系。
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引用次数: 8
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Gadjah Mada international journal of business
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