Search results

Purpose/Objective: The study explores the moderating effect of ESG performance on the connection between information relevance, accurate representation, and financial performance.

Methodology: The moderating effects were examined based on ESG data available in the Eikon-Refinitiv platform for 2017–2021. A total of 28 regression models were estimated using the Panel Generalised Least Squares method, and four specifications of each model were developed for the ESG score and its components. Financial performance was measured by ROE, ROA, EPS, NetOCF, EBIDTA, and CR indicators.

Findings: Both the ESG score and its three components moderate in a statistically significant manner the relationship between the relevance of financial information and financial performance. The moderation effect is partially confirmed in the case of ROA, ROE, EBITDA, and EPS indicators. Results highlighted that both the ESG score and its components moderate in a statistically significant manner the relationship between the accurate representation of information and financial performance in the case of EPS, Cash_R, and CR indicators.

Implications: The ESG component variables and performance score directly influence the relevance and inversely and significantly influence the accurate representation of financial information. New business performance optimisation models can be designed based on the main findings.

Limitations: The small number of companies in the sample and limits on information available on ESG performance.

Future Research: Expanding the number of companies and variables in the statistical models. Various mathematical models for estimating optimal performance can be tested depending on the size of the data set.

The purpose of this study is to critically analyze the key factors contributing to gender disparities in the science, technology, engineering and mathematics (STEM) fields and propose creative solutions to mitigate these differences. Despite the significance of this issue, it has not received sufficient attention owing to the absence of clarity regarding the factors that exacerbate the gender gap.

This study used a qualitative methodology that combined the viewpoints of social psychology and educational research to pinpoint and evaluate essential elements. Using a grounded theory approach, semistructured interviews were analyzed, and the obtained data were coded and categorized using ATLAS.ti software.

This qualitative research identified three key areas: internal and external factors influencing the gender gap, as well as strategic actions within higher education to address these disparities. The innovative contribution of this study lies in its development of a comprehensive theoretical framework that enables the diagnosis, quantification and understanding of these factors and proposes practical measures to mitigate these gender disparities. By promoting greater gender diversity, the proposed model can contribute to more inclusive and sustainable development, which is consistent with the 2030 agenda.

This study highlights the need for a multidimensional approach to address the gender gap in higher education, fills a crucial knowledge gap and provides a theoretical model to guide effective university policies.

The purpose of this paper is to examine how learners view peace and their role in peacebuilding. Peace is widely perceived as the absence of war and violence (Castro and Galace, 2010). The literature revealed that youths play an active role in peacebuilding. This study was designed to look into the journey of Grade 10 learners to becoming peacebuilders. Specifically, this sought answers to the following questions: What are the perceptions of the Grade 10 learners of peace? How do the Grade 10 learners contribute to peacebuilding? What are the learners’ dreams and aspirations for a culture of peace?

The research captured stories of the Grade 10 learners of a Filipino-Chinese school in Iloilo City who participated in the study voluntarily. The learners wrote an essay in one of their reflection sessions in social studies class completing the following phrases: Peace is …; I am a Peacebuilder …; My dreams and aspirations for a culture of peace …. The data gathered were analyzed following Creswell’s framework in data analysis in qualitative research which suggests a linear, hierarchical approach. The themes generated were interpreted as the final process of the data analysis.

Majority of the participants perceived peace positively rather than merely an absence of war. Peace means freedom. Moreover, peace improves society and brings in a new period of progress. Learners across cultures have common views of peace, and they believed that peacebuilding has to begin in themselves. Through positive action such as setting as a good example and influencing others to do the same, the learners contribute to peacebuilding. In times of conflict and misunderstanding, they act as agents of peace by being a mediator. During crisis in the community, they extended their helping hands to the needy wholeheartedly.

Consistent with the prevailing views of peace, learners perceived peace positively and negatively. It is interesting to note that most participants had a positive perception of peace, which demonstrated a more profound conception of the topic. Their broader perspectives on peace may have been influenced by the author, who taught the participants for two years and who began as a peace advocate and incorporated peace ideas into class discussions in some instances. The findings from this study might only be the tip of the iceberg and far from being definitive given the small number of participants and the researcher’s relationship with them, which may have impacted their responses and created some concerns about authenticity and anonymity.

This study upheld the claim of Gandhi that youths are agents of positive change (Del Felice and Wisler, 2007). Young people are potential peacebuilders. This study provided encouragement for the truth that we should not undervalue youth’s ability to effect change. This can prompt greater discussion among scholars about peace in general inside the group, which might be viewed as being ignored on peace studies.

The participants’ dreams and aspirations for a culture of peace went beyond just improving their own lives. They shared Gandhi and Rizal’s aspirations for a better world and a habitable Philippines. Their narratives exhibited that they wished for a common good, which was uplifting. Their expectations and aspirations might have varied because of their economic situation and cultural orientation.

Literatures revealed that youths play an active role in peacebuilding. In school, for instance, Jabor (2017) concluded that students are enablers and not only the prime recipients of peace process. In a bigger context, Del Felice and Wisler (2007) illustrated in their study how the youths spearheaded various organizations for the benefit of humanity. Despite the many attestations, the contributions of the youth to peacebuilding are still deemed understudied. Most of the studies were based on the dichotomous view of the youth: victims and perpetrators of violence (UNOY Peacebuilder, 2015).

The purpose of this paper is to investigate the relationship between capabilities and renewal of organizational and business know-how in franchise networks.

This work uses a comparative case study of adaptive, absorptive and innovative capabilities to investigate knowledge renewal in 16 franchise networks.

The findings show that adaptive and innovative capabilities complement each other to foster know-how renewal. Furthermore, networks without internal R&D need to mobilize adaptive, absorptive and innovative capabilities to renew both organizational and business know-how. The findings also highlight that the three capabilities are interconnected.

The results of this research could provide insights for franchise networks to regenerate their knowledge base and ensure their long-term survival.

The underlying capabilities that explain organizational and business know-how renewal in franchises have not been investigated.