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1 – 7 of 7The paper aims to provide a critical review of how variations in the conceptualization and contextualization of hate crime across US cities might impact how their individual law…
Abstract
Purpose
The paper aims to provide a critical review of how variations in the conceptualization and contextualization of hate crime across US cities might impact how their individual law enforcement agencies collect hate crime data. Media reports and political discourses present hate crime as a prevalent problem in the USA. However, this representation of hate crime in the public sphere is not reflected in the relatively low national numbers of hate crimes published annually by the Federal Bureau of Investigation.
Design/methodology/approach
Drawing primarily on the national hate crime data for the period 2008–2018, this author conducted a secondary research study of the concept, context, extent and law enforcement collection of hate crime data in five cities in the USA.
Findings
This paper is a product of some of the findings of the study, which include the definition of hate crime at the federal, state and city levels and the contextualization of hate crimes at these levels. The findings show inconsistencies in how the five cities and associated law enforcement agencies conceptualize hate crime and in how they collect and report hate crime data at local and national levels.
Originality/value
Through its analysis of how five US cities and the associated law enforcement agencies interpret and respond to hate crime data collection, with recommendations of best practices for hate crime data collection by law enforcement agencies, the paper contributes to the academic and nonacademic debate on hate crime.
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Yücel Erol and Emine Başak Savaş
Leaders can guide and direct their subordinates and even be a source of inspiration for their subordinates in order to carry out the work in an organization effectively and…
Abstract
Leaders can guide and direct their subordinates and even be a source of inspiration for their subordinates in order to carry out the work in an organization effectively and efficiently. In the light of current approaches, many different definitions of leadership, including paradoxical leadership and digital leadership, have been made. In the literature, no research has been found on the types of leadership for current approaches and the subject of spirituality in the workplace. Moreover, although some individuals have leadership qualities, they may not prefer to be leaders. In this chapter, it will be examined how the subject of spirituality contributes to encouraging individuals to lead and activate the power within them, and what kind of leadership (spiritual, authentic, servant, destructive, etc.) has a relationship with the subject of spirituality in the workplace.
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This article highlights the dynamic and evolving nature of libraries and the role of librarians within the changing landscape. It discusses how libraries have traditionally…
Abstract
Purpose
This article highlights the dynamic and evolving nature of libraries and the role of librarians within the changing landscape. It discusses how libraries have traditionally operated and how they have been impacted by 4IR and external factors such as the COVID-19 pandemic.
Design/methodology/approach
The study employed a mixed methods research approach, combining an online questionnaire to derive quantitative data and interviews to provide qualitative data. The follow-up interviews provided a comprehensive understanding of how academic librarians at the DUT library use Continuing Professional Development (CPD) to adapt to the evolving environment.
Findings
This paper reports that there was consensus that CPD empowers the librarians to adapt seamlessly to the dynamic library landscape. It equips them with the knowledge and skills to stay updated on the latest trends, technologies and best practices in their field.
Practical implications
The findings carry implications for the planning and executing of ongoing CPD programmes and activities across all academic libraries.
Originality/value
This study provides an insight into the results of the importance of CPD for librarians within a developing country in southern Africa.
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Arlindo Menezes da Costa Neto, Atelmo Ferreira de Oliveira, Aline Moura Costa da Silva and Alexandro Barbosa
The objective of the present study is to examine the value relevance of accounting information presented by Brazilian banks.
Abstract
Purpose
The objective of the present study is to examine the value relevance of accounting information presented by Brazilian banks.
Design/methodology/approach
The studied sample derived from Brazil’s Stock Exchange, B3, under the banking segment, resulting in a group of 24 publicly listed companies, whose data ranged from 2017 to 2019. The study was conducted using the disclosure index, made with the intent of evaluating the disclosure adherence of a company to the reporting standard. In this case, Comitê de Pronunciamentos Contábeis (CPC) 40, financial instruments: recognition, evaluation and disclosure, Instrumentos Financeiros: Evidenciação, Brazil’s interpretation of the International Financial Reporting Standards (IFRS) 7.
Findings
The results show that for the sample and period, the disclosure index cannot be used as an explanatory variable for the market evaluation of financial institutions.
Originality/value
While other studies have presented a similar approach to the value-relevance theme, the present work is original as it develops the methodology on financial institutions, and even more so on the financial institutions of a developing country.
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The understanding regarding the impact of entrepreneurial intentions on the job insecurity and depression is limited in the longitudinal settings, organizations need to know which…
Abstract
Purpose
The understanding regarding the impact of entrepreneurial intentions on the job insecurity and depression is limited in the longitudinal settings, organizations need to know which factors can be added to decrease the psychological and career issues of visiting or contract employees. Thus, this research aims to investigate the person vocation fit and entrepreneurial leadership as a moderator in the relation of entrepreneurial intentions, job insecurity and depression in within- and between-person level with the time of 4 months' time lag.
Design/methodology/approach
The data was gathered by using survey method from visiting faculty of universities located in Punjab, in the longitudinal design of 4-wave months and M.plus software was used to do the mediation and moderation analysis.
Findings
Results revealed that job insecurity mediated the entrepreneurial intentions and depression, the person vocation fit and entrepreneurial leadership moderated the entrepreneurial intentions and job insecurity link in the following month.
Research limitations/implications
This paper contributes in the literature of entrepreneurship and career management, by considering the role of person vocation fit and entrepreneurial leadership in the organizations of emerging countries that have high unemployment rate and mental health issues. This paper provides nuanced understanding of how these two constructs have influenced the entrepreneurial intentions-job insecurity-depression within- and between-person level in the visiting or contract employees. Therefore, made strong contribution to the theory of person- environment fit, the entrepreneurial event theory and the contingency theory in the longitudinal data. In addition, to generalize the results, this theoretical framework should be tested in the other geographic area and industries.
Practical implications
The findings give practitioners, e.g. managers, policy- makers and counselors, with an idea how to decrease the feelings of job insecurity and depression in visiting or contract employees. They can promote the culture of innovation by giving training of entrepreneurial leadership and hiring the employees who have person vocation fit, all of these factors can lead to enhance the positive organizational image in potential and existing employees as well as it will also decrease the unemployment issue in emerging countries.
Originality/value
In past, scholars focused on the consequences of job insecurity and its harms but none emphasized on the aspects of entrepreneurship regarding the visiting faculty of universities. Like how entrepreneurial intentions can gradually decrease the job insecurity and depression among them and how the strengthen of person vocation fit and entrepreneurial leadership role their play monthly in this regard.
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Elhassan Kotb Abdelrahman Radwan, Nada Omar Hassan Ali and Mostafa Kayed Abdelazeem Mohamed
This study aims to explore the status and drivers (including free-floated shares, board size, rule duality and board independence) of corporate risk disclosure (CRD) for the…
Abstract
Purpose
This study aims to explore the status and drivers (including free-floated shares, board size, rule duality and board independence) of corporate risk disclosure (CRD) for the conventional listed banks in the Egyptian stock market from 2010 to 2021, which include the country’s major political upheavals and the COVID-19 pandemic.
Design/methodology/approach
This study based on a sample of 117 annual reports of sampled banks from 2010 to 2021. RD index of Al-Maghzom (2016) was developed and adopted to quantify CRD using an unweighted scoring system. The multiple linear regression model was used to validate the hypotheses.
Findings
The analysis shows that the COVID-19 pandemic increased insignificantly disclosure of all risks except for segment risks. In addition, findings reveal that all sampled banks adhere highly to the requirements of mandatory RD, with a low level of adherence to voluntary RD. Moreover, the analysis concluded that the board size and free-floating shares positively affect the disclosure of financial, operational, general information.
Research limitations/implications
The study’s limitations include the content analysis methodology, reliance on annual reports, emphasis on financial and non-financial risks, focus on listed conventional banks in Egypt.
Practical implications
Current study’s findings are more likely to be useful for many parties. It informs investors about the characteristics of the boards’ directors of Egyptian listed banks that disclosed risk information. Banks should disclose more comprehensive risk information. For academics, the current study’s limitations can be considered in their future research.
Originality/value
This work fills a new research area in which there is relatively little research in emerging financial markets that adds new evidence to the relationship between RD and both free-floating shares and board characteristics, particularly in Egypt.
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Suja Sarah Thomas, Manish Bansal and Ibrahim Elsiddig Ahmed
This study aims at investigating banks’ compliance with the disclosure requirements of Basel III in two emerging market economies, namely, the United Arab Emirates (UAE) and…
Abstract
Purpose
This study aims at investigating banks’ compliance with the disclosure requirements of Basel III in two emerging market economies, namely, the United Arab Emirates (UAE) and India. This study also examines the impact of economic factors on the extent of disclosures.
Design/methodology/approach
The authors compare the Basel disclosure practices between UAE and Indian listed banks and have used panel data regression models to investigate the compliance and level of reporting based on three market variables, namely, size, leverage and profitability of listed banks.
Findings
After examining Basel reporting for each of three categories of independent factors, size was found to be the predominant factor influencing the Basel disclosures, followed by profitability and degree of financial leverage. It is prudent for all the banks irrespective of size to capitalize on themselves with an intent to tide over the frequent economic crises and prevent every economic crisis from becoming a full-blown financial crisis.
Practical implications
The findings suggest that there is an urgent need for a high level of concerted action in the context of listed banks in the selected emerging market nations to direct more resources to ensure full compliance with Basel III. The findings inform practitioners in emerging countries of compliance and plan expanded future applications. Investors should consider the BASEL compliance level of Banks before parking their funds in the bank’s stocks. The banks having a higher degree of compliance are expected to be safer than their counterparts having lower Basel compliance.
Originality/value
Many previous studies have examined the implementation of Basel III in general. This study is specific in assessing the compliance with disclosure requirements as prescribed by Pillar III of the Basel norms. To the best of the authors’ knowledge, this is the first research to compare market discipline in emerging markets. Existing studies have either assessed the level of compliance in one individual or similar types of markets. However, this study made a pioneering attempt to compare two different countries in the same category (emerging markets).
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