Search results

With the European Union (EU) Directive 2014/95/UE, there is a growing interest in the corporate disclosure of “non-financial information” (NFI). However, no generally accepted definition of this term exists. This paper aims to reflect on the meaning and importance of the NFI definition by investigating how this term is defined in the literature and by exploring scholars’ cognitive perceptions of its meaning.

Two different research methods were used. A systematic literature review of NFI definitions was integrated with a survey to a sample of Italian scholars working on the NFI research topic.

This study demonstrates that the meaning of NFI is still ambiguous and multifaceted as neither a common understanding nor a single and generally accepted definition of the term exists. As the advent of the EU directive, this term has often referred to information about society and the environment, though most academics define and understand NFI differently, as corporate social responsibility (CSR) issues, intellectual capital information and information that are external to financial statements. These definitions pave the way for conceptualising NFI as a genus and its different understandings (i.e. CSR, ESG information, etc.) as species. Therefore, what constitutes NFI is open to interpretations.

This paper contributes to enriching the literature on the meaning of NFI and providing further insights into explaining the heterogeneity of the NFI definition.

This paper provides researchers, practitioners and regulators with some novel insights into the meaning and understanding of NFI. It provides regulators and standard setters with knowledge for building a commonly accepted definition of NFI. Meanwhile, policymakers, regulators, practitioners and academics can contribute to establishing a definition by following three approaches: regulative, open and adaptive. This can help to avoid the risk of an information gap among stakeholder expectations, regulator requests and NFI reporting in practice.

The literature focussing on the meaning of NFI is still scarce. This study contributes to extending the knowledge of how the term NFI is defined and understood by academics.

The purpose of this study is to examine the adoption of the active learning and teaching methods by university lecturers, taking into account the contribution of certain important factors, including trust, empowerment, thinking styles and emotional intelligence. In addition, this study further reveals the diverse nature of university lecturers with regards to their tendencies to adopt active teaching methods using the segmentation technique of marketing.

A structured survey was implemented with university lecturers in Hanoi (Vietnam), obtaining a sample of 218 respondents from six universities. Descriptive analysis was carried out to identify the extent of the adoption of these methods. In addition, cluster analysis and analysis of variance were computed to extract and define the segments of university lecturers.

The findings show that the lecturers, on average, had a tendency to apply active teaching methods. However, the extent of the application of these methods differed among four clusters: “conservatives,” “liberals,” “junior conservatives” and “junior liberals.” In addition, it was found that the degree to which active methods were applied may have been affected by the lecturers' trust in and their empowerment of the students. The application of active methods may also have been influenced by various covert characteristics of the lecturers, including thinking styles (cognition-based) and emotional intelligence (affect-based). The lecturers' overt characteristics, such as age, education and experience, may also have affected their application of active methods, while biological sex seems not to have been a significant factor.

The results of this study expand the literature by explaining the diversity of university lecturers from the perspective of the active teaching and learning methods. They also provide implications for the management of education reform based on the varied implementation of the said methods that has already taken place.

The purpose of this paper is to examine the effect of human resource development on turnover intention through the mediating role of organizational commitment.

This paper used a quantitative research design. Data were collected from 204 flight attendants employees working at Royal Jordanian Airlines Company using an email survey questionnaire. Structural equation modeling (SEM) was adopted to test the hypothesized model.

The results assure positive effect of human resource development (HRD) on organizational commitment. Negative effect of both HRD and organizational commitment to turnover intention is observed. The results also confirm that the effect of HRD on turnover intention is negatively mediated by organizational commitment.

This research paper extends the literature by empirically adducing evidence that organizational commitment negatively mediated the effect of human resource development on turnover intention of the airlines in Jordan.

本研究擬透過組織承諾的中介角色,探討人力資源發展對離職意向的影響。

本研究採用了定量研究法。數據透過電郵問卷調查,從204名在皇家約旦航空公司工作的機艙服務員取得的。研究人員使用結構方程模型來測試假設模型。

研究結果確認了人力資源發展對組織承諾的積極作用,也肯定了人力資源發展和組織承諾兩者對離職意向的負面影響。研究結果亦確認了人力資源發展對離職意向的影響,是會受組織承諾負介導的。

由於研究在約旦的航空工業內進行,故取得的數據不能概括地廣泛應用於其他行業上。

研究的結果,在人力資源發展、組織承諾和離職文獻的知識體系上提供了新的信息。本研究亦顯示了在一個仍未充分探討、處於發展中國家的公司的背景下,人力資源發展、組織承諾與離職意向三者之間的相互作用。由於過去對人力資源發展和離職的研究大多是在發達國家進行的,故本研究的結果,確切證明了在發展中國家的背景裡,機艙服務員對人力資源發展的看法,會影響其態度的情感部分和行為意向。再者,本研究或可填補以發展中國家為背景之離職文獻研究缺口,尤其是約旦。實際上,面對員工有離職意向這挑戰的航空公司管理階層或需特別關注這個學術研究,這也正是本研究主要的啟示。航空公司經理和政策制定者可使用本研究的結果、作為他們研發人員保持策略的指導原則,以把員工離職的意欲減至最低。

研究以實驗為依據,引證了就約旦航空公司而言,人力資源發展對離職意向的影響,是會受組織承諾負介導的。