Search results

In the current context of change, leadership is significant in developing employees' commitment to change. In this work, the authors analysed the relationship between inclusive leadership and commitment to change and the mediating effect of job satisfaction between inclusive leadership and commitment to change.

Through a questionnaire, 256 employees from Brazil and Spain were interviewed. The hypotheses were tested through structural equations.

The results indicated that inclusive leadership is related to individuals' commitment to change and that job satisfaction mediates the relationship between leadership and commitment to change.

This research contributes to the literature on organisational change behaviour and the relationship between two critical contents – leadership and commitment to change – and points out the role of job satisfaction in this relationship. In addition, this work incorporates the variable country culture into the analysis model; however, it is not found to be statistically significant.

在目前改革的環境裡,若要培育僱員負起改革的承諾,領導者的素質和能力是甚為重要的。本研究擬探討並分析包容性領導與改革承諾之間的關係,以及工作滿足感在包容性領導與改革承諾之間的中介效應。

研究人員透過問卷、訪問了256名來自巴西和西班牙的僱員。各假設均以結構方程式來進行測試。

研究結果顯示、包容性領導與個別員工的改革承諾是有關聯的; 另外,工作滿足感是會於領導與員工的改革承諾之間起中介效應。

本研究在關於組織變革行為與兩個關鍵內容 (分別為領導和改革承諾) 之間的關係的學術文獻上作出了貢獻。研究亦指出、工作滿足感在領導與改革承諾之間所扮演的角色。再者,本研究把國家的文化這個變數納入研究的分析模型內; 唯研究結果顯示、國家的文化在統計學上不成立。

The financial world of today is evolving at a rate that can be challenging to keep up with and comprehend due to developments in information and communication technology. When compared to a conventional disclosure, the eXtensible Business Reporting Language (XBRL), which was named one of the top ten accounting technologies, has a clear advantage in reducing information asymmetry by providing interactive data disclosure. This study aims to examine whether forcing companies to adopt XBRL would cause them to prefer misclassifying income statement items as an alternative to more risky earnings management methods.

The study sample includes nonfinancial UAE companies listed on Dubai Financial Market and Abu Dhabi Securities Exchange from 2012 to 2019. Fixed effect and system General Method of Moments regressions were used to analyze the study data.

The study found that XBRL reporting resulted in lowering the quality of financial reporting as companies have a higher tendency to misclassify income statement items as earnings management mechanism.

The findings of this research can be used by stakeholders and practitioners in the UAE to better understand whether the use of XBRL is linked to the engagement of financial reporting manipulative practices. The findings of this study also inform policymakers and regulators about the consequences of companies formally adopting digital disclosure language in an effort to improve the quality of their reporting. Besides, the results offer guidance to regulators considering imposing XBRL usage regulations.

Limited number of studies have tested the association between XBRL mandatory adoption and misclassification of income statement items as an earnings management tool in the Gulf Cooperation Council region.

Cuenca, a World Heritage City, faces urban expansion as residents move to the outskirts, leaving the historic center abandoned and deteriorating. The challenge now is to relocate these spaces into sustainable and cohesive nodes. This research aims to identify cultural facility oversupply in the city center and understand the required usage for heritage buildings to promote a habitable, sustainable and cohesive historic center.

The study consisted of two phases. Firstly, a georeferenced spatial analysis and monthly usage frequency of each facility is proposed. Secondly, interviews explored the criteria for designating heritage buildings as cultural facilities. Additionally, a survey assessed urban habitability in three historic center parishes, measuring aspects like coverage, satisfaction and security from residents' perspectives.

The underutilization of cultural facilities demonstrates both inefficient heritage management and a lack of resident interest in cultural activities and neighborhood decision-making. Thus, ensuring collective ownership of heritage assets becomes crucial. Additionally, the municipality's approach to heritage must be reconsidered. While implementing a cultural program may seem faster and cheaper, the long-term cost-benefit of maintaining a cohesive historical center outweighs that of a dispersed city.

This paper calls for a fundamental reimagining of the concept of built heritage, emphasizing the need for a more inclusive and integrated approach that goes beyond museum and tourism-driven strategies. This perspective recognizes the importance of social, cultural and environmental sustainability in revitalizing the historic center, considering the broader context of the city and its diverse inhabitants.