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Not all first-year university students possess the academic self-concept necessary for an effective transition from high school to university. This may impact their aptitude for learning so negatively that their engagement in lifelong learning (LLL), a prerequisite for success at and beyond university, may be limited. Therefore, the relationship between self-concept and LLL tendency is critical. This paper aims to describe this relationship among Arab first year university students. 149 students (77 males and 72 females) in two consecutive courses were involved in the study. Data were collected using two surveys, one on students’ self-concept, and another on their LLL tendency. Comparisons were made to determine whether gender and courses attended played a role in students’ academic self-concept and LLL tendency. The relationship between academic self-concept and LLL tendency was also analyzed. Results showed that students possessed a relatively high academic self-concept and that their LLL tendency scores were higher than the scale midpoint. The female students’ scores for academic effort (a sub-scale of self-concept), and for curiosity (a sub-scale of LLL), were comparatively higher than those for males. The courses attended did not make a significant difference in students’ perception of their academic self-concept; however, students in the second level course scored higher for self-regulation, a sub-scale of LLL, therefore receiving a slightly higher rating for LLL. Results also indicated a positive relationship between self-concept and LLL scores. The association between the academic effort and self-regulation domains of the scales was noteworthy. Recommendations are made to enhance students’ academic self-concept and LLL tendency, with an aim to strengthen the relationship between the two concepts.

ﻻ ﯾﻣﺗﻠ ك ﺟﻣﯾ ﻊ طﻼب اﻟ ﺳﻧﺔ ا ﻷوﻟ ﻰ ﻓ ﻲ اﻟ ﺟﺎ ﻣﻌﺔ ﻣﻔﮭوم اﻟذا ت ا ﻷﻛﺎدﯾﻣ ﻲ اﻟ ﺿ رور ي ﻟ ﻼﻧﺗﻘﺎ ل اﻟﻔﻌﺎ ل ﻣ ن اﻟ ﻣد رﺳﺔ اﻟﺛﺎﻧ وﯾﺔ إﻟ ﻰ اﻟ ﺟﺎ ﻣﻌﺔ. ﻗد ﯾؤ ﺛ ر ھذا ﻋﻠ ﻰ ا ﺳﺗ ﻌدا دھم ﻟﻠﺗ ﻌﻠ م ﺑ ﺷﻛ ل ﺳﻠﺑ ﻲ ﻟ د رﺟﺔ أ ن ﻣ ﺷﺎ رﻛﺗ ﮭم ﻓ ﻲ اﻟﺗ ﻌﻠ م ﻣد ى اﻟ ﺣﯾﺎة ) LLL (، وھ و ﺷرط أ ﺳﺎ ﺳﻲ ﻟﻠﻧ ﺟﺎ ح ﻓ ﻲ اﻟ ﺟﺎ ﻣﻌﺔ وﺧ ﺎ رﺟﮭﺎ، ﻗد ﯾ ﻛو ن ﻣ ﺣدودًا. وﻟ ذﻟ ك، ﻓﺈن اﻟ ﻌ ﻼ ﻗﺔ ﺑﯾ ن ﻣﻔﮭوم اﻟ ذا ت واﺗ ﺟ ﺎه LLL أﻣر ﺑﺎﻟ ﻎ ا ﻷھﻣﯾ ﺔ. ﺗ ﮭد ف ھذه اﻟ ورﻗﺔ إﻟ ﻰ و ﺻ ف ھذه اﻟﻌ ﻼ ﻗﺔ ﺑﯾ ن ط ﻼ ب اﻟﺟ ﺎ ﻣﻌﺎ ت اﻟﻌر ب ﻓﻲ اﻟﺳ ﻧ ﺔ ا ﻷ و ﻟ ﻰ . ﺷ ﺎ ر ك ﻓ ﻲ اﻟد ر ا ﺳ ﺔ 149 ط ﺎ ﻟ ﺑًﺎ ) 77 ﻣن اﻟذﻛور و 72 ﻣن اﻹ ﻧﺎ ث( ﻓ ﻲ دورﺗﯾ ن ﻣﺗ ﺗﺎﻟﯾﺗﯾ ن. ﺗم ﺟﻣﻊ اﻟﺑﯾﺎﻧﺎ ت ﺑﺎ ﺳﺗ ﺧدا م ﻣﺳ ﺣﯾن ، أﺣدھﻣﺎ ﻋن ﻣﻔ ﮭوم اﻟ ذا ت ﻟ د ى اﻟط ﻼ ب ، وا ﻵﺧر ﻋن اﺗ ﺟﺎه LLL . أ ﺟرﯾ ت ﻣﻘﺎ رﻧﺎ ت ﻟﺗ ﺣدﯾد ﻣ ﺎ إ ذ ا ﻛ ﺎ ن ا ﻟ ﺟ ﻧ د ر و ا ﻟ د و ر ا ت ا ﻟ ﺗ د ر ﯾ ﺑ ﯾ ﺔ ﻗ د ﻟ ﻌ ﺑ ت د و ر اً ﻓ ﻲ ﻣ ﻔ ﮭ و م ا ﻟ ط ﻼ ب ا ﻷ ﻛ ﺎ د ﯾ ﻣ ﻲ ا ﻟ ذ ا ﺗ ﻲ و ا ﺗ ﺟ ﺎ ه LLL . ﻛﻣﺎ ﺗم ﺗ ﺣﻠﯾ ل اﻟ ﻌ ﻼ ﻗﺔ ﺑﯾ ن ﻣﻔ ﮭوم اﻟذا ت ا ﻷ ﻛﺎ دﯾ ﻣ ﻲ و اﺗ ﺟ ﺎه LLL . أ ظ ﮭر ت اﻟﻧﺗﺎﺋ ﺞ أ ن اﻟ ط ﻼ ب ﯾ ﻣ ﺗ ﻠ ﻛ و ن ﻣ ﻔ ﮭ و ﻣً ﺎ ذ ا ﺗ ﯾًﺎ ﻋ ﺎ ﻟ ﯾًﺎ ﻧ ﺳ ﺑ ﯾًﺎ ، وأ ن د رﺟﺎ ت ﻣﯾﻠ ﮭم ﻟﻠﻐﺔ ا ﻹ ﻧ ﺟ ﻠﯾ ز ﯾ ﺔ ﻛﺎﻧ ت أﻋ ﻠ ﻰ ﻣ ن ﻣﻧﺗ ﺻ ف اﻟﻧ طﺎ ق. ﻛﺎﻧ ت ﻧﺗﺎﺋ ﺞ اﻟ طﻼب ا ﻹﻧﺎ ث ﻟﻠ ﺟﮭد ا ﻷﻛﺎدﯾ ﻣ ﻲ )ﻣﻘﯾﺎ س ﻓ رﻋﻲ ﻟ ﻣﻔﮭوم اﻟ ذا ت(، وﻓﺿ ول )ﻣﻘﯾﺎ س ﻓ رﻋﻲ ﻣ ن LLL (، أﻋ ﻠ ﻰ ﻧ ﺳﺑﯾﺎ ﻣ ن ﺗﻠ ك ﺑﺎﻟﻧ ﺳﺑ ﺔ ﻟﻠ ذﻛور. ﻟ م ﺗ ؤد اﻟ دورا ت اﻟﺗ ﻲ ﺣ ﺿ رو ھﺎ ﻓ رق ﻛﺑﯾ ر ﻓ ﻲ إ د را ك اﻟ طﻼب ﻟ ﻣﻔ ﮭوﻣﮭم اﻟ ذاﺗ ﻲ اﻷﻛﺎدﯾ ﻣ ﻲ؛ وﻣ ﻊ ذﻟك ، ﻓﺈن اﻟ ط ﻼ ب ﻓ ﻲ دورة اﻟ ﻣ ﺳ ﺗ و ى اﻟﺛﺎﻧ ﻲ ﺣ ﺻ ﻠ وا ﻋ ﻠ ﻰ د رﺟ ﺎ ت أ ﻋ ﻠ ﻰ ﻓ ﻲ اﻟﺗﻧ ظ ﯾم اﻟذاﺗ ﻲ ، وھ و ﻣﻘﯾﺎ س ﻓ رﻋﻲ ﻟـ LLL ، وﺑ ﺎﻟﺗﺎﻟ ﻲ ﺣ ﺻ ﻠ و ا ﻋ ﻠ ﻰ ﺗ ﺻ ﻧ ﯾ ف أ ﻋ ﻠ ﻰ ﻗ ﻠ ﯾ ﻼً ﻟ ﻠ ـ LLL . أ ﺷﺎ ر ت اﻟﻧﺗﺎﺋ ﺞ أﯾ ﺿ ﺎ إﻟ ﻰ وﺟود ﻋﻼ ﻗﺔ إﯾ ﺟﺎﺑﯾ ﺔ ﺿ ﻌﯾﻔﺔ ﺑﯾن ﻣﻔﮭوم اﻟذا ت وﻧﺗ ﺎﺋﺞ ا ل LLL . ﻛﺎ ن ا ﻻ ر ﺗ ﺑ ﺎ ط ﺑ ﯾ ن ا ﻟ ﺟ ﮭ د ا ﻷ ﻛ ﺎ د ﯾ ﻣ ﻲ و ﻣ ﺟ ﺎ ل ا ﻟ ﺗ ﻧ ظ ﯾ م ا ﻟ ذ ا ﺗ ﻲ ﻓ ﻲ ا ﻟ ﻣ ﻘ ﺎ ﯾ ﯾ س ﺟ د ﯾ رً ا ﺑ ﺎ ﻟ ﻣ ﻼ ﺣ ظ ﺔ . ﻟذ ا ﻧ و ﺻ ﻲ ﺑﺄ ھﻣﯾ ﺔ ﻟ ﺗﻧﻣﯾ ﺔ ﻣﻔ ﮭوم اﻟ طﻼب ا ﻷﻛﺎ دﯾ ﻣ ﻲ اﻟذاﺗ ﻲ و اﺗ ﺟ ﺎه ال LLL ، ﺑﮭ د ف ﺗﻌزﯾ ز اﻟ ﻌ ﻼﻗﺔ ﺑﯾ ن اﻟ ﻣﻔ ﮭوﻣﯾ ن.

The purpose of this study is to explore the ideological gaps across a range of policing interactions with the public.

In a survey distributed via Mechanical Turk (MTurk) (n = 979), the authors explore the role that respondents' political ideology plays in the agreement of 13 aspects of policing services, their demeanor and decorum.

Attitudes toward policing interactions are slightly positive. Conservatives steadfastly hold positive attitudes about police. Liberals vacillate from negative to positive attitudes across the 13 policing interaction statements.

Although small, there is an ideological consensus that police adequately protect citizens and are knowledgeable about the law.

Even at record lows of public confidence in the police, some subsections of the sample, such as conservatives, firmly hold positive attitudes about police. The unwavering support for police by conservatives continues across the multi-item measure of policing interactions, whereas liberals illustrated less uniformity in their attitudes.

The purpose of this paper is to identify the differences between Hungarian family-owned businesses (FOBs) and non-family-owned businesses (NFOBs) concerning the elements of SME competitiveness and financial performance.

The research covers the Hungarian data set of the Global Competitiveness Project (GCP, www.sme-gcp.org) of 738 (data collection between 2018 and 2020) non-listed SMEs, of which 328 were FOBs. The study uses the comprehensive, multidimensional competitiveness measurement of the GCP built on the resource-based view (RBV) and the configuration theory. Financial performance was captured with two composite indicators: short-term and long-term financial performance (LTFP). The comparative analysis between FOBs and NFOBs was conducted using binary logistic regression.

The results show that FOBs are more prone to focusing on local niche markets with higher longevity and LTFP than NFOBs. However, FOBs have lower innovation intensity and less organised administrative procedures. The most contradicting finding is that the FOBs’ higher LTFP is accompanied by significantly lower competitiveness than in the case of NFOBs.

This study goes beyond other GCP studies by including composite financial performance measures among the variables examined. The combination of performance-causing (resources and capabilities) and performance-representing (financial performance) variables provides a better understanding of the non-listed SMEs in terms of family ownership. The results help academia to enrich the RBV-competitiveness, the non-listed SME management and finance literature, and policymakers to design business development and support schemes. They also show future entrepreneurs the impact of family ownership on entrepreneurial success.

This paper aims to identify the knowledge and practice gap in accounting education and propose an alternative teaching method to align accounting education to meet the needs of the practical world.

A total of 500 questionnaires were circulated among four stakeholders (academics, accounting students, accountants in business and accountants in practice) and received an overall usable response rate of 27%.

It was found that to reflect the current accounting practices, accounting students should be exposed to accounting specific experiential learning and industry specific training at an early stage of their academic education. Universities and professional institutes can work together to develop a curriculum to create an elite league of accounting professionals.

The insights of this study would provide guidance to educators on how to develop an advance experiential learning structure for students that reflects the current accounting practices and technologies involved.

This study contributes to the existing literature by means of providing an alternative teaching method for undergraduate accounting degree program.

This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect that auditors with greater organizational resilience can respond to unexpected situations and restore expected performance levels relatively quickly.

The authors utilize a sample of 1,008 companies listed on Hong Kong Stock Exchange (HKEX) with a financial year-end of December 31. The authors identify five proxies contributing to organizational resilience: auditor size, industry specialization, diversity, geographic proximity to the client and auditing a new client. The authors use audit report timeliness as this study's main dependent variable.

This study's full-sample results suggest that larger auditors, industry specialists and auditors with closer relationships to clients issued more timely audit reports during the pandemic. The analysis of a subsample of companies that initially published unaudited financial statements reveals that industry expertise and longer auditor-client relationships significantly reduced the need for year-end audit adjustments. Finally, the authors find that larger auditors were more likely to offload clients, whereas industry specialists were more likely to retain clients.

The results of the paper suggests that audit firm characteristics associated cognitive abilities, behavioral characteristics and contextual conditions are associated with audit firm organizational resilience and, consequently, helps auditors respond unexpected changes in the audit environment.

The findings of the paper are informative for those involved in audit firm management or auditor hiring and retention decisions.

This study is the first to link organizational resilience to the performance of audit firms in a time of unexpected events. The authors connect three auditor and two auditor-client dimensions to the organizational resilience of the audit firms.

Improving service quality, student satisfaction and student loyalty is important to higher education institutions’ sustainable growth. The objectives of this study are a twofold: first, the study seeks to determine the dimensions of higher education service quality with a specific focus on Vietnam. Second, it examines how the service quality dimensions impact student satisfaction and student loyalty, with the moderating role of the university image.

This study followed a rigorous procedure, including interviews, a survey, exploratory factor analysis (EFA) and reliability analysis to identify higher education service quality dimensions and their measures. After that, using the data obtained from 1,550 university students in Vietnam, confirmatory factor analysis was used to validate the identified dimensions and structural equation modeling was used to test a proposed model explaining the outcomes of higher education service quality.

The findings reveal five dimensions of higher education service quality: academic aspect, nonacademic aspect, programming issues, facilities and industry interaction. Most of these factors have a positive influence on student satisfaction. In addition, the university image moderates the positive relationship between student satisfaction and student loyalty.

This study’s findings highlight the complexity of service quality in the higher education context and encourage higher education institutions to improve their service quality in image to enhance student satisfaction and loyalty.

This study suggests a unique measure of higher education service quality dimensions and provides fresh insights into how they impact student satisfaction and loyalty in Vietnam.

The purpose of this study is to understand the role of the migrant entrepreneur’s social capital and specifically their family social capital in the success of their crowdfunding ventures.

This paper develops an exploratory single case study of the Persu Bag started by a Chinese migrant entrepreneur in the USA, which was documented through in-depth interviews, email communication, social media interactions and secondary documents publicly available. This paper draws on crowdfunding and social capital literature to fulfil the purpose and adopt the perspective of the migrant entrepreneur in the study.

The study shows that the crowdfunding migrant entrepreneur’s family network contributes with their operand and operant resources from both the country of residence and country of origin. Besides having financial capacity, institutional knowledge and experience from both the host and home countries, the family network in both countries make the crowdfunding immigrant entrepreneur’s families more resourceful, providing additional benefits to the crowdfunding migrant entrepreneurs in the development of the campaign and crowdfunded venture.

This study broadens the understanding of the ways migrant entrepreneurs can rely on their family social capital for building financial capacity and starting a crowdfunded venture.

To respond to recent calls for better understanding of the complexities related to happiness management, especially from the employees' perspective, this study examines how corporate volunteering (CV), as one form of corporate social responsibility (CSR), creates sustainable happiness in business organizations.

Theoretical knowledge of CSR and CV as well as the literature on happiness management was examined to form a preliminary understanding of the phenomenon. The empirical section includes a qualitative multiple case study including two company cases of CV in Finland. The data were collected through qualitative interviews. Empirical analysis was made using thematical coding based on existing theory but also by allowing themes to emerge inductively from the data as well.

The study found that CV enables the emergence of sustainable happiness by allowing individual employee volunteers to transition from individual and rational mindsets to collective and emotional mindsets. A third transition was also identified, a process of change in the volunteers' approach in life that the authors describe as “from actual to potential”.

The study provides a theoretical contribution to the existing literature on happiness management by identifying the third dimension, from actual to potential, and depicting the way this allows employees to move from a state of being to becoming and thus the emergence of sustainable happiness. The study also contributes to existing literature on CV and CSR by revealing the way CV, as a form of practical CSR activity, generates happiness. This study concludes that companies' strategic activities that engage with society can create sustainable happiness for employees who participate. In order to achieve this, volunteering employees should have the chance to reflect on their experience and constant support from managers.

The purpose of this research is to demonstrate the effectiveness of pictorial warning labels that leverage the risk of obesity as a deterrent against alcohol abuse. It evaluates the impact of three different kinds of warning labels that can potentially discourage alcoholic drinking: (1) a claim, in text format, that cautions consumers about the product (i.e. a responsibility warning statement); (2) a textual warning label, text-format information on the content of the product or the consequences of excessive consumption (i.e. a synthetic nutritional table); (3) a pictorial warning label, an image depicting a food product with a caloric content equivalent to that of an alcoholic beverage.

In Study 1, a 2 × 2 × 2 factorial design is used to evaluate the intention to buy different alcoholic cocktails. The stimuli comprised two cocktails that are similar in alcoholic volume, but different in their caloric content. The images of the products were presented across eight warning label conditions and shown to 480 randomly selected Italian respondents who quantified their intention to buy the product. In Study 2, a different sample of 34 Italian respondents was solicited with the same stimuli considered in Study 1, and neuropsychological measurements through Electroencephalography (EEG) were registered. A post hoc least significance difference (LSD) test is used to analyse data.

The results show that only the presence of an image representing an alcoholic beverage's caloric content causes a significant reduction in consumers' purchase intentions. This effect is due to the increase in negative emotions caused by pictorial warning labels.

The findings provide interesting insights on pictorial warning labels, which can influence the intention to purchase alcoholic beverages. They confirmed that the use of images in the warning labels has a greater impact than text, and that the risk of obesity is an effective deterrent in encouraging consumers to make healthier choices.