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Article
Publication date: 30 May 2024

Amy Allen, Carey Stewart and Mason Engelhardt

Recent scholarship has called for researchers to recognize the urgency of place-based education as a critical component of social studies pedagogy. This study seeks to understand…

44

Abstract

Purpose

Recent scholarship has called for researchers to recognize the urgency of place-based education as a critical component of social studies pedagogy. This study seeks to understand better the relationship between place-based education, sacrificial listening and difficult history.

Design/methodology/approach

In this qualitative, arts-based research study, collaging is used to investigate how students use the theory of sacrificial listening while trying to make sense of difficult histories during a place-based history education experience. Students enrolled in a PBE experience received instruction about the theory of sacrificial listening at the beginning of a two-week course on the lasting impact of the civil rights movement. Students created a collage and responded to a reflection prompt about the course after engaging in course experiences, including travel to Oklahoma, Arkansas, Tennessee and Alabama.

Findings

Findings in the study demonstrate how sacrificial listening appeared, both explicitly and implicitly, in the ways students processed difficult history during a place-based education experience. Ultimately, the study found, though students organized their thoughts in distinct ways, they all leaned on the theory of sacrificial listening to make sense of what they learned.

Originality/value

Few studies have applied the theory of sacrificial listening as a pedagogical framework. Future research should build on this work, further investigating the theory as a pedagogical framework in conjunction with both place-based history education as well as other instructional settings.

Details

Social Studies Research and Practice, vol. 19 no. 2
Type: Research Article
ISSN: 1933-5415

Keywords

Book part
Publication date: 11 March 2021

Rinad Zuhair A. AlQurashi

This is the case of an iconic brand from the Middle East, Abdul Samad Al-Qureshi Company (ASQ), which registered an admirable growth to become a global brand. ASQ was established…

Abstract

This is the case of an iconic brand from the Middle East, Abdul Samad Al-Qureshi Company (ASQ), which registered an admirable growth to become a global brand. ASQ was established in 1932 in Makkah, Al-Haram al-Sharif, the Holy Mosque. The company’s mission is to provide high-quality perfume products in the Arabian Peninsula. The company has different departments which work together to ensure that it achieves its objectives and has an extensive presence in the UAE. The company has seen a substantial increase in the number of staff members while sales have increased significantly. The customers’ satisfaction rate grew immensely resulting in the continuous number of awards that the company for its performance. The major drivers of success at ASQ are strong brand image, customer satisfaction, quality product, effective employee training programs, unique market offerings, and market research.

Details

Corporate Success Stories in the UAE: The Key Drivers Behind Their Growth
Type: Book
ISBN: 978-1-80043-579-7

Keywords

Book part
Publication date: 18 May 2023

Julia Michalowska, Julie McColl and Catherine Canning

Abstract

Details

Pioneering New Perspectives in the Fashion Industry: Disruption, Diversity and Sustainable Innovation
Type: Book
ISBN: 978-1-80382-345-4

Keywords

Article
Publication date: 14 July 2020

Muhammad Sabbir Rahman, Md Afnan Hossain, Mohammad Tayeenul Hoque, Md Rifayat Islam Rushan and Mohammad Iftekhar Rahman

The purpose of this research is to investigate the millennial consumers’ purchasing behavior of fashion clothing brands in the spectrum of brand awareness, brand schematicity with…

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Abstract

Purpose

The purpose of this research is to investigate the millennial consumers’ purchasing behavior of fashion clothing brands in the spectrum of brand awareness, brand schematicity with brand consciousness and brand nationality. This study mainly considered the millennial consumers as they are the most dynamic and discerning segment when choosing a distinct fashion brand.

Design/methodology/approach

The study uses a well-structured questionnaire developed and distributed to 266 millennial respondents using shoping malls and university campus intercept methods. Data were analyzed by applying the structural equation modeling.

Findings

The results show that brand awareness has a mediating effect on the millennials’ purchasing behavior toward fashion clothing brands. The study also confirms the active moderation role of brand schematicity on the purchasing behavior toward fashion clothing brands.

Practical implications

Based on these findings, the fashion clothing retailers should aim to maximize their sales from the millennial segments by enhancing brand awareness. The schematic consumers are more engaged in the numbers of quality hints to make their choice on the fashion clothing brands. Therefore, the practitioners must consider such information, and that should be available in the fashion clothing retail outlets.

Originality/value

The study contributes to the existing literature of the millennials’ purchasing behavior toward the fashion clothing brands. Moreover, research on this segment related to brand awareness and brand schematicity is insufficient, and the current study may add significant value.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 25 no. 1
Type: Research Article
ISSN: 1361-2026

Keywords

Open Access
Article
Publication date: 20 March 2018

Hazem Ramadan Ismael and Clare Roberts

This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of…

10808

Abstract

Purpose

This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no prior research has examined the drivers for using one.

Design/methodology/approach

Financial and non-financial data were collected from the annual reports of 332 UK non-financial companies listed on the London Stock Exchange (LSE) Main Market. Univariate tests and multivariate logistic regression tests were used to test the research hypotheses. A theoretical framework based on both agency theory and transaction cost economics (TCE) theory was used to explain the economic factors affecting the use of an IAF.

Findings

The study provides evidence that firm size, level of internal risks, agency problem between owners and managers and existence of an effective audit committee are associated with the existence of an IAF. Thus, the need to have strong internal control and risk management systems and to reduce both internal and external agency costs drives companies to have an IAF. These results suggest the importance of IAF as an internal corporate governance tool and the effectiveness of UK governance regulations in monitoring the effectiveness of internal control systems.

Practical implications

Given the importance of the IAF’s corporate governance role, the study provides some policy implications. Regulators should pay more attention to the issue of maintaining an IAF, especially by large companies, the relationship between the IAF and other governance parties, especially the audit committee, and the disclosure of more relevant information about the IAF’s characteristics and practices.

Originality/value

This is the first study to examine the factors affecting the existence of the IAF within the UK’s distinctive regulatory approach of “comply or disclose reasons”. Furthermore, it provides a theoretical framework that explains how both the agency theory and TCE theory can interpret the adoption of internal audit.

Details

Managerial Auditing Journal, vol. 33 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 4 July 2016

Abdulaziz Alzeban and Nedal Sawan

This study aims to examine the relationship between external audit fees and the adherence of internal audit with the International Standards for the Professional Practice of…

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Abstract

Purpose

This study aims to examine the relationship between external audit fees and the adherence of internal audit with the International Standards for the Professional Practice of Internal Auditing (ISPPIA), i.e. whether such adherence has a relation with lower or higher audit fees.

Design/methodology/approach

Data were gathered from the annual reports and 229 chief internal auditors (CIAs) from UK companies listed on the London Stock Exchange.

Findings

The result suggests that, in fact, higher external audit fee is related with adherence with both attribute and performance standards. Also, there is an association between audit fees and budget for the internal audit with longer tenure of the CIA.

Originality/value

Given the lack of attention to the potential impact of the ISPPIA on audit fees by previous researchers, any insight provided by the study in this regard will represent a valuable contribution to the literature in complementing what already exists and pointing the way to further research opportunities.

Details

Journal of Financial Reporting and Accounting, vol. 14 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 20 May 2024

Jaakko Rönkkö, Mikko Paananen and Aleksi Lahikainen

This study examines the effects of board members’ compensation on the voluntary establishment of an internal audit function in publicly listed firms. While previous studies have…

780

Abstract

Purpose

This study examines the effects of board members’ compensation on the voluntary establishment of an internal audit function in publicly listed firms. While previous studies have identified some individual determinants related to the voluntary establishment of an internal audit function, the existing evidence on how board members’ compensation affects voluntary use of internal audit is, at best, ambiguous, scarce and incoherent.

Design/methodology/approach

Board compensation is a central incentive instrument in the classic principal–agent relationship between the owners and board members. The theme is empirically examined by using data compiled from Finnish publicly listed companies for the period 2015 to 2018. Since the dependent variable of the study is a binary variable, the logistic regression method was chosen as the statistical method of the study.

Findings

Our results unequivocally show that generous compensation of the board members increases the likelihood of establishing an internal audit function. Thus, we conclude that good corporate governance can be improved through generous compensation of board members.

Originality/value

Identifying the determinants of internal audit is vital to better understand the mechanisms that facilitate firms' improvement of internal control and risk management in terms of voluntarily adopting an internal audit function, and the implementation of good governance in general. Although numerous determinants of internal audit have been identified in previous studies, this study showed that one of the key determinants has so far been overlooked; namely, the remuneration of board members.

Details

Baltic Journal of Management, vol. 19 no. 6
Type: Research Article
ISSN: 1746-5265

Keywords

Article
Publication date: 1 March 2011

La Shonda M. Stewart

This research examines the relative influences of different forms of government on local governments' financial management. Specifically, it seeks to determine whether or not the…

53

Abstract

This research examines the relative influences of different forms of government on local governments' financial management. Specifically, it seeks to determine whether or not the impact of financial and environmental factors on the unreserved fund balance differs between an administrative form of government, such as the Unit system, and a political form of government, such as the Beat system of county governments in Mississippi. The purpose of this study is to explain further why governments maintain far more savings than are the recommended benchmarks. The findings suggest that savings behave differently under different financial environments. During times of resource abundance, Beat systems increase savings as per capita income, property tax, and other revenues increase. Beat systems decrease savings as the population, debt per capita, and intergovernmental revenues increase. Unit systems, however, increase savings as property tax, intergovernmental and other revenues increase, but decrease savings as per capita income, population, and debt per capita increase. During times of resource scarcity, majority-non-white counties spent savings at a much slower rate than did the majority-white counties.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 23 no. 4
Type: Research Article
ISSN: 1096-3367

Abstract

Details

Disability Alliances and Allies
Type: Book
ISBN: 978-1-83909-322-7

Article
Publication date: 31 December 2003

Robert Beckett

Communication ethics, this paper argues, is a discipline ready for application to communication management and is particularly relevant as we enter an “age of information”. With a…

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Abstract

Communication ethics, this paper argues, is a discipline ready for application to communication management and is particularly relevant as we enter an “age of information”. With a moral foundation firmly set in the social and human sciences, communication ethics offers managers a means to face unpredictable futures with greater certainty and purpose. This paper outlines an approach in which all decision making and its communication are understood as having an ethical grounding. Such an application empowers managers to act with integrity across the spectrum of their varied communication roles: through management and internal communications, public affairs and marketing; in advertising, media and publishing, and in the use of information technology. Positioned independently from the professional bodies of communication, an interdisciplinary ethics offers practitioners skills and moral frameworks that can be shared across professions and used to compare and evaluate their practice. This paper concludes by presenting a model of communication ethics that individual managers can use to prescribe a more sensitive and dynamic human‐ethical environment.

Details

Journal of Communication Management, vol. 8 no. 1
Type: Research Article
ISSN: 1363-254X

Keywords

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