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This research aims to develop sustainable development scores at districts level based on weights of thirteen sub-indicators using a spatial information system.

The empirical study was conducted at seven districts in the state of Terengganu Malaysia. The evaluation was implemented using a spatial information system combined with weights of sub-indicators that were computed from the analytic hierarchy process (AHP) method.

In this study the sub-indicators layers overlaid into one raster layer to produce a sustainability development score from 1 to 3 for every district. The one raster layer shows that Marang district received the highest sustainable development score of 2.284. On the other hand, Kemaman district received the poorest sustainable development score of 1.686.

In this study the weights that obtained from the AHP method are verified and validated using a sensitivity analysis. The scores at districts level perhaps may not be accurate due to difficulties in differentiating the variability of indicators and sub-indicators. These are among the unsettled issues that could be explored as future research direction.

The results would have greatly benefited the policy makers and stakeholders, particularly in planning for future development without compromising the significance of environment, social and economic indicators.

Sustainable development is one of the key elements that needs to be considered seriously in assessing development of a country. The assessment may include proposing indices for environment, social, economic indicators and related sub-indicators of sustainable development. Instead of considering specific indices for indicators, this approach departs more formally from the concept of unweighted indices at country level.

Accessing adequate healthcare to all people is one of the main goals of the health sector. The purpose of this paper is to investigate healthcare services access development of the provinces in Iran during 2007 and 2013.

This is a descriptive cross-sectional study. The study population included all the provinces in Iran. The data for 13 variables, including physical and human health resources, was collected from the Ministry of Health and Medical Education and the Statistics Center of Iran. Taxonomy technique was used to determine the degree of healthcare services access development in the provinces.

The findings show that Semnan was the province with the most developed healthcare services access with development score of 0.342 while Sistan Balocehstan province was the least developed with development score of one in 2007. In the year 2013, Chahar-Mahal Bakhtiari and Sistan Baluchestan were the least and most developed provinces with scores of 0.551 and 0.989, respectively. The mean and standard deviation of the development scores in access to healthcare services in 2007 and 2013 were 0.7463±0.1268 and 0.7766±0.1058, respectively.

Most previous studies that examined disparities in access to healthcare resources in Iran only considered one resource. This study applied a taxonomy technique to investigate the disparity and changes in access using 13 main healthcare resources. This approach helped the authors to investigate whether the decisions of the policy makers were intended to eliminate the disparities.

This paper argues that currently management accounting is simply too narrow and proposes how to broaden its scope to make it more relevant and useful.

The approach is to provide a critique of the extent to which management accounting sufficiently deals with three primary areas that classic management accounting has been myopic about at least to some extent: Organizational control, Organizational measurement, and Intellectual assets.

The paper argues that management accounting has not taken a “deep dive” into these areas and has placed itself at risk of being marginalized. It presents potential frameworks and tools of organizational control, organizational measurement, and intellectual assets as “add-ons” to management accounting to increase its relevance and utility.

The paper shows how management accounting must be broadened to include all organizational measurement and accountability for planning and control.

The paper describes several global applications of the proposed revised frameworks, methodologies, and tools presented as potential add-ons to management accounting. These applications demonstrate the feasibility, utility, and generalizability of the broader management accounting “tool box” presented.

The paper proposes a revised paradigm for management accounting. This paradigm is original and its value is in serving as a catalyst for academics as well as practitioners to rethink and broaden the current paradigm of management accounting in order to be more relevant and useful. It provides a potential new set of tools for management accounting.

Four main strategies required for firms to be able to achieve their main objectives in organizations under the unified theory of the firm are technological advance, intellectual development, spirituality conducts and customer satisfaction concern. This study aims to explore the inclination of firms to adopt all these strategies in, factors that contribute to the adoption of all these strategies and significant relationship between these strategies of firms in the context of Malaysian firms.

Using primary data from the survey on a sample of firms in the financial sector of Malaysia, the study adopts several methods of analysis such as t-test for dependent sample, t-test for independent sample and correlation. Furthermore, ordinary least squares regressions are estimated to determine factors that have an impact on a particular strategy.

It is found that the strategies of the unified theory of the firm significantly contributed to the education level of managers. Highly educated managers tend to adopt strategies most of the time. It is also found that scores of customer satisfaction concern are highly related to scores of intellectual development and spirituality conduct. The correlation coefficient is also high between spirituality conduct and intellectual development.

The study analyzes the adoption of important strategies of a unified theory of firm among several firms using first-hand data (primary data) collected from the survey.

This chapter, completed in 1999, provides an overview and critical analysis of the validity research agenda undertaken by the National Board for Professional Teaching Standards (NBPTS) for its assessment to certify accomplished teachers at the end of its first decade of assessment development and implementation. The review is presented in three major sections: (a) an overview of the validity criteria underlying the review; (b) a description of the National Board's research agenda presented in its own terms, focusing first on the studies that were routinely carried out for each certificate and second on the “special studies” that were not part of the routine agenda; and (c) a series of six critical observations and explanations based on the validity issues described in the first section.

The aim of this study is to depict the spatial pattern of the development level of China's state-owned forest farms, thereby providing theoretical reference and empirical evidence for the improvement of the corresponding development policies.

A development evaluation index system was established in this paper to comprehensively measure the development level of China's state-owned forest farms based on the Pressure-State-Response (PSR) model analysis framework and the actual situation of state-owned forest farms by using the entropy weight - technique for order preference by similarity to an ideal solution (entropy weight TOPSIS) evaluation method and exploratory spatial analysis method.

Studies show that the state-owned forest farms in China are generally not well developed. The pressure system that represents the input level displays an apparent restrictive effect on provinces whose comprehensive score <0.15. The response system, which represents development dynamism, has an apparent restrictive function on the provinces whose comprehensive score is 0.35. In terms of the specific spatial characteristics, the V-shape displayed by southwest–northwest and southeast–northwest has an inward trend of gradual reduction, with high-low agglomeration and low-low agglomeration correlation effects as well as apparent basin characteristics.

In this paper, the development level and spatial pattern of state-owned forest farms in China were accurately depicted, and the development path support and decision-making basis were provided for improving the overall development level of state-owned forest farms in China.

The purpose of this paper is to investigate the efficacy of foreign immersion programs in terms of increasing cross-cultural awareness among university students in business, accounting, human resources and agriculture. The authors extrapolate from their population to the practice of developing business professionals on international assignments.

This paper presents findings of a four-year, government-sponsored university exchange program involving 40 professional management and agriculture science students from four US and Brazilian top research universities who participated in a semester-long study abroad experience. Pre-departure and post-exchange data were collected using the well-established Intercultural Development Inventory (IDI). In addition, the authors collected academic performance data and verbal mid- and end-project personal assessments. Two of the authors of this paper served as project directors, the third as evaluation specialist.

Despite intensive pre-departure preparation, in-country support and cultural immersion, the research subjects failed to attain significant and consistently higher levels of intercultural awareness. Students tended to overestimate their own level of cross-cultural competence both before and after the program. While students tended to perform well academically and voiced high levels of satisfaction with their own overseas stay, objective measures of cross-cultural awareness did not mirror these outcomes.

Multiple measures of cross-cultural competence exist, and it is possible that the development in areas other than those measured by the IDI did take place. It is also sensible to assume that cognitive development might take longer and was not captured by the post-test right after return.

The paper suggests that cross-cultural development requires carefully designed interventions, feedback and mentoring/coaching. Simply sending individuals on overseas assignments, no matter how well prepared and supported by the institution, does not guarantee the development of multi-cultural attitudes and cognitive frames of mind.

The development of cross-cultural competence has been described as a central concern for universities and workplaces alike. The burgeoning research literature on cross-cultural development reflects not only the importance of the topic but also the struggle to find effective pedagogical and andragogical approaches to fostering such development in university students, expatriate managers, working professionals and members of the workforce in general.

The paper presents evaluation findings of a carefully designed and well-supported exchange program over a period of four years and involving three cohorts of students. These students are at the cusp of moving into the workplace, where many will assume professional and leadership positions in international settings. Given the high failure rate of international development and placement and the increasing global interconnectedness of academic and business organizations, the paper suggests the need for carefully designed and well-supported overseas programs to maximize cross-cultural development.

The purpose of this paper is to ascertain if age, gender, management experience and government work experience actually make a difference in the ethical development of respondents in Vietnam, an emerging economy in Southeast Asia.

A quantitative self-administered survey was conducted with a convenience sample of Vietnamese working adults obtained through educational institutions, businesses and entrepreneurs and private and public sector organizations. This study used Clark and Clark’s (1966) Personal Business Ethics Scores measure. The Vietnamese version questionnaire was distributed, and a total of 704 surveys were fully completed and analyzed.

Statistically significant differences were found in the variables of age, gender and government work experience. Management experience did not lead to any significant differences. Consequently, Kohlberg’s moral development theory regarding ethical development is partially supported.

This study used a convenience sample population. Future studies can compare specific populations in different parts of the country with similar working backgrounds and demographic variables. The small sample size is not necessarily representative of an entire country or the culture in Vietnam. Furthermore, it would be meaningful to investigate the relationship between ethical development and the demographic variables among other Asian countries near Vietnam. Finally, longitudinal studies can be implemented by future researchers to investigate the effects of changes in demographic variables on moral development.

Females should be studied more to determine the factors that they consider when making decisions that impact others. Having longer time “socializing” with organizational values might be a stronger influence on ethical behaviors of a person. Vietnamese people are less tolerant for unethical behaviors when they are much younger and when they are much older.

The importance of ethics education programs at the national and organizational levels is underscored as a key element to combat corruption. Several specific recommendations on how to enhance the fight against corruption and bribery were provided.

This study contributes to the moral development theory research and sheds light on the impact of age, gender, government work experience and management experience gained through the development process on ethical decision-making of Vietnamese people. Academicians, managers, practitioners, government leaders and the like can benefit from the findings of this paper.

In 2014, the European Union (EU) adopted the non-financial reporting Directive (2014/95/EU) making the disclosure of certain non-financial topics mandatory for large listed companies. They are required to report on policies, actions and outcomes regarding their environmental impact, social and employee matters, impact on human rights and corruption. Denmark introduced mandatory corporate social responsibility (CSR) reporting already in 2009, while Germany had no specific legislation on CSR reporting before 2017. Some authors allege that regulation positively impacts CSR reporting, while others argue that the voluntary nature of CSR reporting is essential (Romolini, Fissi, & Gori, 2014). Critics of mandatory reporting claim that non-financial reporting should develop bottom-up, as mandatory one-size-fits-all solutions are inappropriate given the differences among companies (ICC, 2015). The aim of this chapter is to evaluate the effect of legislation on reporting quality by comparing Denmark with a long tradition for mandatory reporting and Germany introducing mandatory rather recently. However, a rich body of literature exists on factors impacting CSR reporting other than legislation. These are among others: firm size, ownership structure, industrial sector and culture (Hahn & Kühnen, 2013.)

The chapter applies a content analysis of 150 CSR reports from German and Danish listed companies between 2008 and 2017 from four different industrial sectors. The chapter finds that mandatory reporting improves overall report quality by lifting the quality floor, yet, without lifting the quality ceiling. Size is important as improvements in reporting are largest in small and medium-sized companies. Companies in environmentally sensitive sectors tend to disclose more relevant environmental information than companies in less sensitive sectors. Both culture and ownership structure has a moderating effect on report quality.

The scoring system for the National Board for Professional Teaching Standards (NBPTS) assessments was a groundbreaking undertaking that brought with it a host of unanticipated challenges. These, in turn, generated a complete revision of the approach to scoring and the design underwent a number of changes during the first decade. Beginning with an analytical model which was so ambitious that it was entirely too cumbersome and complex to be undertaken within a reasonable timeframe, assessment developers had to systematically redesign a scoring system that would be at once reliable, valid, and operationally feasible.