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This chapter focuses on the international aspects of auditing in the context of the airline industry for the year 2018. This chapter finds that International Standards on Auditing have been widely adopted in the global context. This chapter also analyses several observations related to the composition of audit firms (Big 4 vs. non-Big 4), types of audit opinions, emphasis of matter, other matters, material uncertainty related to going-concern, and types of auditors (single or joint auditor). This chapter covers the frequency of the four elements of describing key audit matters (KAM) in the audit reports in the global and auditor context as well as the KAMs observed in the airline industry and classifies them as industry-specific KAMs and entity-specific KAMs. In addition, this chapter analyses the requirements of the expanded audit report of the UK which includes the declaration of materiality threshold and scope of the audit in connection with the materiality and KAMs considering UK and non-UK airlines.

This paper aims to describe a proverb game where the themes of work and money introduce participants to world perspectives on handling social transactions and establishing “fair play” between people.

Students are involved in a “serious game” where they work in international groups to piece together parts of a linguistic puzzle drawing on the language competencies of the group. They exchange viewpoints about “fair play”. This experiential learning opportunity introduces an ethics and cross-cultural framework into the curriculum.

The game has been used to “break the ice” at the start of international business programs and allow exchange students greater opportunity to become involved in problem solving activities.

In three versions, the authors have tested over three academic years, the proverb game has allowed the participants to reach the objectives: become involved with international classmates, co-produce cultural knowledge with peers (an alternative to a teacher-driven seminar on culture), develop awareness of cultural self, study world values through proverbs, and examine the importance of rule-based behavior and fair play.

To the authors' knowledge, there are no “language” games suitable for the international business classroom whose purpose is actually ethical.

To describe the challenges involved in developing and delivering a pilot library skills course to a group of international bridging studies students from China and Pakistan. To provide guidelines for other libraries who may be faced with similar challenges.

The paper documents the development and delivery of a pilot course for international students. The course described formed part of an accredited Critical Thinking & Research Skills module. The challenges of the project are described and a number of recommendations for its future development are outlined.

The project underlined the challenges involved in teaching library skills to international students. The main barrier that emerged throughout the course related to communication difficulties. Language levels amongst the group were poorer than anticipated. The group did display excellent IT skills, however, and enjoyed class work that actively engaged them in the learning process.

The project is still at a pilot stage of development. The paper provides a short‐term view of one small academic library's experience of working with international students. No full‐scale student survey has been conducted to date.

This account of WIT Libraries experience of developing and delivering an accredited information skills course for the bridging studies group is likely to be a useful source of practical information for libraries in similar positions, of similar scale, faced with similar challenges.

Offers practical solutions for libraries in similar positions. The successful diversification of the traditional library role is likely to be of interest to all members of the library profession.

The purpose of this paper is to contribute to international tourism market segmentation research by proposing a comprehensive framework that examines behavioral, benefits and lifestyle segmentations. The moderating roles of geographic segmentation (nationality) and advertising media types are also discussed.

Tourists volunteered to participate in a self-administered survey at random during peak seasons. Total number of collected questionnaires was 966. The authors used WarpPLS 6.0 software to analyze data.

Results from a sample of 919 tourists show that tourists in the benefit segmentation cluster had intentions to revisit the destination but they were unlikely to recommend it to others. Another finding indicates that marketing campaigns on different advertising media types might have different results when targeting different activities.

Leaning on the foundations of the marketing literature and the market segmentation theory, this research attempts to create a theoretical contribution that can be used to segment international tourists based on their travel motivations. Additionally, this study highlights the power of conditional probability approach, as it could be of more value than the predominant path coefficient approach.

The purpose of this paper is to explore the existing mechanism through which business group affiliated firms in emerging markets (EMs) continue to generate superior performance.

The authors build our argument on the basis of how business group affiliation in EM facilitates internationalization and investment into innovation in affiliated firms compared to un-affiliated firm, resulting in higher firm performance. The authors use advance statistical modeling – causal mediation analysis to separate direct effect and indirect effect of business group affiliation in EM on performance through internationalization and investment into innovation of business group affiliated firms as mediating variables.

Based on 122,479 observations (firm year) from 17,235 Indian business group affiliated and un-affiliated firms, the findings help to identify that internationalization and investment into innovation of business group affiliated firms do have a mediating role in affiliation–performance relationship for EM business groups.

This study unravels the existing causal chain between business group affiliation in EMs and subsequent performance of affiliated firms. The authors complement institutional argument for superior performance of business group affiliation and focus on the performance implication of mediating strategic decisions in affiliated firms.

This study examines the relationship between gender and religious affiliation to the preferred conflicts styles of 384 student participants living in and attending university in South Africa, Israel, Bosnia‐Herzegovina and Northern Ireland. Participants report living in stressful social contexts that are often characterized by reports of terrorism perpetrated by paramilitaries, the state, violence that is brought on by long standing ethnic hatreds and years of division between major groups contending for control of political and social institutions, civilian uprisings, and in some cases low scale civil war. The results indicate that the independent variables—gender and religion—provide statistically significant observable differences in how people report they engage in conflict as seen in their choice of conflict styles. In particular, the findings on gender differences provide a surprising result that is partially attributed to the contextual factors of warfare and one's active participation in it. The results on religious affiliation provide a number of intriguing patterns among various religions including a desire to accommodate or collaborate with others and a strong dislike of avoidance. There are other more specific patterns that can be partially attributed to contextual factors as well. With so many contexts being present in the study a number of intriguing explanations and working hypotheses are brought forth to help explain why these patterns on gender and religious affiliation exist.

The purpose of this study is to examine variables explaining students’ positive and negative experiences of groupwork and connect country of residence with the perception of generic skills development and self‐reported satisfaction with groupwork. It also aims to examine the effect of prior training in groups from the perspective of Australian and Non‐Australian permanent residency Business students.

Respondents were 389 undergraduate and postgraduate Business students at an Australian metropolitan university. A path model was developed and analysed using partial least squares modeling.

Students’ country of residence had a significant influence on reporting of generic skill development and experience of groupwork. Self‐reported improvement in generic skills after groupwork assessment was associated with reporting of fewer negative and more positive aspects of working in groups.

The findings were limited by using data collected from students enrolled in one undergraduate and one postgraduate subject at the conclusion of a group assignment from one university. Future research should test the model by extending it to other universities and non‐Business units. Future research should rely on a longitudinal design, where the survey is carried out at the beginning and the end of the group assessment.

It is important to ensure both domestic and international students acquire generic skills through groupwork and that prior training in groupwork takes place before group assessments.

The study provides empirical evidence supporting the incorporation of generic skill teaching into academic practice prior to assigning groupwork to students.

The purpose of this paper is to explore the expectations and reality perspectives accrued in a preliminary management course and understand if they impart and embed real-world skills and develop work readiness.

Primary data collected for the research were qualitative. A total of six focus groups were conducted with a total of 52 students enrolled at a large metropolitan university in Australia. NViVO was used to code and analyse the data.

The study found that at the commencement of university studies, the expectations were simple like, making new friends, getting around the campus and settling well into the university culture, which over time extended to getting a part-time job, securing internships, memberships of associations, desire to participate in exchange programs and get work-ready by the close of the first year. The research outcomes show that those who held a part-time job while studying demonstrated a better understanding of the preliminary management subject matter taught in class and obtained better grades. Primarily, the preliminary management course did not specifically impart work-ready skills and it would be fitting to embed employability skills in the management curriculum from the commencement of their programs in the first year.

Qualitative research is used to comprehend a research problem from the outlook perspectives of the local population it involves. The limitations of this methodology includes no objectively verifiable result, adept interviewing skills for interviewers, slow and time consuming during interviewing process and intensive category process also as qualitative inquiry is normally open-ended, the participants have more control over the content of the data collected.

The lack of skill mismatch and graduates who are not work-ready incurs significant economic and social costs. A number of policy implications emerge due to university-labour market links and skills mismatches and the impact on students and the labour market. The rise in unemployment and the skills mismatch seen after the economic crisis requires immediate attention. Job creation is crucial but so is the need to develop graduate with appropriate matching skills and qualities to do the job. Mandatory internships, apprenticeships and on-the-job training for university students would help. Governments can provide financial incentives and subsidies to organisations providing the above services and working cooperatively with the universities to get students work-ready. Universities must raise the educational requirements over time as jobs become more complex. Universities can build communities of practice with the assistance of this scheme to enable students to interact with the industry professionals. An additional year of vocational training could be recommended for the graduating students. This would help the young graduates to get work-related skills. Wheelahan et al. (2015) state that building better links between education and work can help provide a more rational approach to vocational development. They propose the use of vocational streams and productive capabilities in the education system and labour market to achieve this.

This requires a combined effort from all stakeholders. A systematic approach needs to be adopted. First, the gap between the knowledge provided by the universities and the skills required by the employers need to be reduced. Second, the employers and the universities should keep a watch on the labour market and develop strategies to meet the dynamic requirements of the labour market collaboratively. Third, career guidance will help inform students make a career choice to match the labour market opportunities. This should be a part of the policy agenda for responding to the lack of work-ready graduates in the labour market.

Learning and teaching activities must include industry interface and engagement right from the first year at university. The main findings from this research indicated the need for better understanding of first-year students’ expectations. The two significant student expectations that emerged were “need for collaborations” and “industry interface”.

The Burmese military has been successful in maintaining its authoritarian rule in the past decades. In 2011, however, the junta shifted its power to civilian government despite the absence of severe political pressure from inside or outside. Since then, the new government has introduced many reforms that allow greater political liberty in Burma. This chapter locates the junta’s power shift as part of a wider process of the military consolidating political legitimacy. It argues that as the junta’s power consolidation reached its bottleneck in the 2000s, political reform was imperative as the pre-condition for international legitimacy and economic development. Yet, regarding aspects of the content of the new constitution, military-civilian power relationships, and ethnic minority-central government relations, it remains to be seen whether Burma will move toward actual democratization. For President Thein Sein, one of the big challenges will be satisfying the high expectations of the international community and domestic opposition parties while still being able to control the pace of reform and maintain power.