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1 – 10 of 24Purpose – Previous studies distinguish revenue management based on discretionary accruals; the research of studies is to investigate the factors that affect the finance manager at…
Abstract
Purpose – Previous studies distinguish revenue management based on discretionary accruals; the research of studies is to investigate the factors that affect the finance manager at the discretionary accrual in General financial information statement.
Design/Methodology/Approach – Literature review models used in research aimed at detecting any company that performs the company’s discretion to fulfill the accrual of interests internally. This research study also discusses the relationship between earnings and discretionary manager behavior.
Findings – The researcher wants to re-examine the hypothesis of market efficiency on Indonesia’s capital market. The current company information technology uses greatly influences worldwide investor interest to invest on Indonesian’s capital market. Emerging Indonesia Capital market status becomes very interesting to be studied.
Originality/Value – It also presented the shortcomings of current research and the trends for future study in capital market.
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Gavan Patrick Gray, Nidhi Shrivastava and Deepesh Nirmaldas Dayal
This chapter is a transcript of an open-ended discussion that occurred between the authors when they met to discuss the subject matter of the first section of the book, which…
Abstract
This chapter is a transcript of an open-ended discussion that occurred between the authors when they met to discuss the subject matter of the first section of the book, which focuses on areas where serious ongoing problems of gender violence are receiving insufficient attention. The discussion took place after preliminary drafts had been completed and the authors share their thoughts on the subjects they will each discuss in more detail in the following chapters – including the cultural representation of historical gender violence in India, the treatment of women in Japan's sex industry and attitudes towards LGBTQ+ groups in South Africa.
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S. J. Oswald A. J. Mascarenhas
This focal chapter deals with the understanding of important ethical theories used in executive moral reasoning such as teleology, deontology, distributive justice and corrective…
Abstract
Executive Summary
This focal chapter deals with the understanding of important ethical theories used in executive moral reasoning such as teleology, deontology, distributive justice and corrective justice, virtue ethics versus ethics of trust, from the perspectives of intrinsic versus instrumental good, moral worth versus moral obligation, and moral conscience versus moral justification. Ethical and moral reasoning will power executives to identify, explore, and resolve corporate moral dilemma, especially in the wake of emerging gray market areas where good and evil, right or wrong, just or unjust, and truth and falsehood cannot be easily distinguished. We focus on developing corporate skills of awareness of ethical values and moral imperatives in current otherwise highly commoditized and turbulent human, market, and corporate situations. The challenges of morality are multifaceted and diverse. Professionals usually have self-discipline and self-regulation abilities, ego strength, and social skills. Morality in the professions is not concerned with the issues of rudimentary socialization; rather, the issues involve deciding between conflicting values, where each value represents something good in itself. There are problems in both knowing what is right, good, true, and just on the one hand, and on the other hand, in doing what is right and avoiding wrong, doing good and avoiding evil, and being fair and just while avoiding being unfair and unjust. Several contemporary cases will illustrate the challenging dimensions of ethical and moral reasoning, moral judgment and moral justification embedded in executive decision processes, and corporate growth and profitability ventures.
S. J. Oswald A. J. Mascarenhas
More than at any other period in human history, humankind is currently at the crossroads of war or peace, growth or decline, progress or regress, life or death, and hell or…
Abstract
More than at any other period in human history, humankind is currently at the crossroads of war or peace, growth or decline, progress or regress, life or death, and hell or heaven. We cannot leave these opposite polarities and possibilities to politicians and bureaucrats, to chance and expediency. These are expressions of turbulent markets. We must design and invent, plan and predict, and monitor and control our future and that of our posterity. In this regard, the concept of human personhood cum human dignity and responsibility is a fundamental part of this new self-understanding and undertaking. Ethics and morality are critical components on this creative journey to destiny. Corporate ethics, in particular, requires the development of a clear understanding of the existential situation of turbulent markets – that is, the relationship between executive autonomy and freedom, between human creativity and innovation, and between human culture and corporate social responsibility. Other critical concepts such as accountability and moral responsibility, the ethics of rights and duties, the executive virtue of moral and ethical reasoning, the building of trusting and caring relationships, and the like will be discussed in subsequent chapters.
This chapter looks at the sex trade in Japanese society and the manner in which it has been accepted for decades, both socially and legally, as a ‘necessary evil’. This passive…
Abstract
This chapter looks at the sex trade in Japanese society and the manner in which it has been accepted for decades, both socially and legally, as a ‘necessary evil’. This passive and disinterested tolerance of the industry's quasi-legal state, neither banning prostitution completely nor ensuring that it follows the transparent rules and regulations expected of other industries, means that it fails to satisfy either of the primary views on transactional sex: prohibition or legalisation. The result is that the women involved in the industry are subject to various forms of exploitation and abuse that the Japanese government, by failing to take active steps to reform the industry in either direction, becomes complicit to. Shaped by personal interviews with members of the industry and the NGOs that provide them with support, the chapter provides an examination of the industry's historical development, its portrayal in popular media and the prevailing social norms regarding the industry. It then assesses the political and legal responses to the industry and the glaring oversights that exist in their failure to provide adequate support. Finally, it considers, based upon the self-expressed interests of the women working in the industry, in what areas meaningful reform might occur.
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