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An asset management company must replace the manager of its two signature mutual funds, who is about to retire. Two candidates have been short-listed. The management team is divided and cannot decide which of the two candidates would make the better mutual fund manager. The retiring manager presents a linear regression model to examine success factors of mutual fund managers. This linear regression is the starting point for the subsequent analysis.

Application of linear regression analysis to analyze the performance of mutual fund managers.

The decision maker is in charge of procurement auctions at the department of transportation of Orangia (a fictitious U.S. state). Students are asked to assist him in estimating the winning bids in various auctions concerning highway repair jobs using data on past auctions. The decision maker is faced with various professional, statistical, and ethical dilemmas.

To analyze highway procurement auctions from the buyer-auctioneer perspective, establish basic facts regarding the project price-to-estimated cost ratio, set up and estimate a structural regression model to predict the winning bid, and compute the probability the winning price will be below estimated cost. Difficulties include heteroskedasticity, logarithmic specification, and omitted variable bias. Also to estimate a Logit regression and predict bidder collusion probability.

Supplements the (A) case.

Drawing on current development practice and literature on Entrepreneurial support organizations (ESO), such as accelerators, incubators, and labs, this chapter explores how refugees in Uganda are supported through entrepreneurial approaches. Following an exploratory method, interviews were conducted with proprietors and managers of ESO in Kampala, the capital city of Uganda. The findings show that while the majority of these organizations purport to follow an innovation discourse, in reality, they support refugees through a mixture of inclusion, resilience, and innovation-led approaches. Inclusion-led approaches focus on basic language skills, establishing peer relationships, and access to survival essentials. Resilience-led approaches nurture livelihood skills, building community ties, and access to seed-corn grants. Innovation-led approaches develop entrepreneurial skills, establishing extra-local connectivity and access to micro-finance. This chapter highlights the critical importance of inclusion and resilience-led approaches in developing supportive ESO for refugees.

Drawing on an intersectional perspective on racial, migrant and entrepreneurial identities, this paper investigates the identity work of racial minority entrepreneurs with native-born and migrant backgrounds, confronted to experiences of othering in a White entrepreneurial ecosystem.

The study takes a qualitative-interpretivist approach and builds on six cases of racial minority entrepreneurs in nascent stages of venture development within the Dutch technology sector. The dataset comprises 24 in-depth interviews conducted over the course of one and a half year, extensive case descriptions and online sources. The data is thematically and inductively analysed.

Despite strongly self-identifying as entrepreneurs, the research participants feel marginalised and excluded from the entrepreneurial ecosystem, which results in ongoing threats to their existential authenticity as they build a legitimate entrepreneurial identity. Minority entrepreneurs navigate these threats by either downplaying or embracing their marginalised racial and/or migrant identities.

The study contributes to the literature on the identity work of minority entrepreneurs. The paper reveals that, rather than “strategising away” the discrimination and exclusion resulting from othering, racial minority entrepreneurs seek to preserve their sense of existential authenticity and self-worth, irrespective of entrepreneurial outcomes. In so doing, the study challenges the dominant perspective of entrepreneurial identity work among minority entrepreneurs as overly instrumental and market-driven. Moreover, the study also contributes to the literature on authenticity in entrepreneurship by highlighting how racial minority entrepreneurs navigate authenticity threats while building legitimacy in a White ecosystem.

This paper draws on the concepts of biopolitics and neoliberal governmentality to provide a sociological analysis of the strategic turn in management accounting.

This conceptual and review paper addresses four interrelated questions: How can the early history of management accounting be revisited from a biopolitical angle? How has strategising been linked to the neoliberal evolution of capitalism? How has this neoliberal connection transformed management accounting into its new form of strategising? What are the implications of this transformation for future research and pedagogical practices in management accounting?

Management accounting is strategised in four interrelated directions: by absorbing the jurisdictional and veridictional roles of the market into the calculative practices of management accounting; by transforming management accounting's centripetal hierarchical order of calculations to a centrifugal order the neoliberal governmentality demanded; by re-calculating the point of production as a site in which labour now takes the form of entrepreneurs of the self, performing not only material but also immaterial elements of managerial labour; and by rescoping management accounting to address issues the “fourth or the global age of security” brought, including the social and the environmental ones.

The research expands the existing frames of reference for exploring contemporary calculative practices in neoliberal governmentality.

Strategic turn in management accounting implicates in issues of security, governance and ethics and offers “new opportunities” for expanding management accounting's relevance beyond economic enterprises to various civil society and political constituencies.

This paper makes a theoretical contribution to management accounting's contemporary developments by demonstrating how it moves into biopolitical circulation.

Coronavirus disease 2019 (COVID-19) has resulted in traveling restrictions and decreased the demand among travelers since the end of 2019. Policies and people’s behaviors are gradually changing with the increase in the number of new diagnoses of COVID-19. Tourism increases tourists’ risk of contracting COVID-19 and will undoubtedly be affected by this disease. Based on this assumption and social cognitive theory, this paper aims to explore the impact of COVID-19 on tourism in terms of people’s willingness to travel.

Based on social cognitive theory, this study has designed the model and variables. The data of the paper came from a survey conducted in 29 provinces of China and a total of 618 responses were used for data analysis after deleting invalid questionnaires. Drawing on the structural equation modeling method, this paper processes the data collected from questionnaires to test the hypotheses and come to the results.

The results indicate that the negative impact of COVID-19 will affect the severity perceptions, personal negative effects and positive effects of tourism during the outbreak, which will ultimately influence people’s willingness to travel. During the outbreak of COVID-19, impacted by environmental factors and personal factors, Chinese people’s willingness to travel has been significantly reduced.

This study mainly focuses on people’s willingness to travel and the demand side of tourism to analyze the effects of COVID-19 on tourism, which neglects the supply side of tourism for analysis. Subsequent research should take account of the supply side of tourism and expanding the sample size worldwide to determine the impact of COVID-19 on the tourism industry from a broader perspective.

This study quantitatively analyzes how COVID-19 influenced the tourism industry and precisely determines the possible mechanism of the effect of COVID-19 on tourism by using social cognitive theory to build a model. The insights from the work help to understand how COVID-19 affects people’s willingness to travel during the pandemic and how to address this issue.

新型冠状病毒（COVID-19）自2019年底以来开始被发现, 随后逐渐蔓延至全球, 给人们的生活带来不小的影响。该病毒的发展使得人们的出行受到了较大的限制, 因而减少了人们对于旅游的需求。随着新冠疫情确诊人数的增加, 政府政策和人们的行为也处在变化之中。基于这一假设和社会认知理论, 本文旨在从人们的旅游意愿角度探究新冠疫情对旅游业的影响。

本文所设计的变量和模型是在社会认知理论的基础之上提出的。本研究的数据来源于面向中国29个省市自治区的问卷调查。在剔除无效问卷后, 总共搜集618份有效问卷进行数据分析。本研究采用了结构方程模型, 对假设进行检验、并得出最终结论。

研究结果表明, 新冠疫情带来的负面影响会增加人们对疫情严重性的认知程度、疫情期间旅游给人带来的负面影响增大、正面影响减少, 从而最终影响人们的旅游意愿。在新冠疫情之下, 受到环境、个人因素的影响, 人们的旅游意愿显著降低。

本研究的数据均来源于中国, 所以将本文的结论应用于其他地区时, 由于不同地区的自然和社会环境差异, 结论可能会产生差异。本研究主要聚焦于人们旅游意愿的变化, 即旅游业的需求端, 来分析新冠疫情对旅游业的影响, 忽视了旅游业的供给端在新冠疫情期间对旅游业的影响分析。后续的研究可以考虑从旅游业供给端的变化进行分析、以及将样本数量扩大到全球范围, 从而可以从更广阔的视角来探究新冠疫情对旅游业的影响。

本研究定量分析了新冠疫情如何影响旅游业, 并利用社会认知理论建立模型来精确判断这一影响的可能机理。本文的发现有助于了解新冠疫情如何影响人们在疫情行期间旅行的意愿, 以及制定相关的应对措施。

El coronavirus (COVID-19) se descubrió desde finales de 2019 y luego se extendió gradualmente a todo el mundo, lo que tuvo un gran impacto en la vida de las personas. La propaganda del coronavirus ha provocado muchas restricciones en los viajes de las personas, por lo tanto, reducía la demanda de viaje de las personas. Con el aumento en el número de casos confirmados de COVID-19, las políticas gubernamentales y el comportamiento de las personas también se están cambiando. Basado en esta hipótesis y teoría cognitiva social, este artículo tiene como objetivo explorar el impacto del COVID-19 en el turismo desde la perspectiva de la disposición de las personas a viajar.

Las variables y modelos diseñados en este artículo se proponen sobre la base de la teoría cognitiva social. Los datos para este estudio provienen de las encuestas por cuestionario de 29 provincias, municipios y regiones autónomas de China. Después de excluir los cuestionarios no válidos, se recopilaron un total de 618 cuestionarios válidos para el análisis de datos. En este estudio, se utiliza el modelo de ecuación estructural y la prueba de la hipótesis, al final llegar a la conclusión.

El resultado de la investigación muestra que el impacto negativo del COVID-19 aumenta la conciencia de las personas sobre la gravedad de la epidemia, y el impacto negativo del turismo durante la epidemia se aumenta y el impacto positivo se disminuye, lo que al fianl afecta la disposición de las personas a viajar. Bajo el COVID-19, afectada por factores ambientales y personales, la disposición de las personas a viajar se ha reducido significativamente.

Los datos de este estudio son todos de China, por lo que cuando las conclusiones de este artículo se aplican a otras regiones, las conclusiones pueden diferir debido a las diferencias en los entornos naturales y sociales de diferentes regiones. Esta investigación se centra principalmente en el cambio del deseo de viajar de las personas, es decir, el lado de la demanda del turismo, para analizar el impacto del COVID-19, por eso ignora el análisis del impacto de la oferta turística en el turismo durante el COVID-19. Los estudios posteriores se pueden considerar desde el aspecto de analizar los cambios en el lado de la oferta del turismo y expandir el número de muestras a una escala global, por lo tanto, se puede explorar el impacto del COVID-19 desde una perspectiva más amplia.

El encuentro de este artículo ayuda a comprender cómo el COVID-19 afecta la disposición de las personas a viajar durante la epidemia y a formular medidas de respuesta relevantes.

Major maintenance projects are often regarded as maintenance activities regardless of the projects' complexity and scale. Consequently, very scarce research attention has hitherto been paid to the critical skills required when undertaking these projects. More specifically, the body of relevant knowledge is deprived of a study focusing on maintenance projects within the energy sector. In view of this shortcoming, this research aims to examine the critical project management (PM) skills required to deliver major maintenance projects within the energy sector.

Based on a quantitative research strategy, this study addressed the knowledge gap through a cross-sectional survey of professionals involved in the delivery of major maintenance projects in the United Kingdom's (UK) energy sector. Data obtained were analyzed via descriptive (e.g. frequencies, mean and standard deviation [SD]) and inferential statistical analyses (One sample t-test and exploratory factor analysis (EFA)).

Out of the 45 PM skills identified in the literature and examined by the respondents, the results obtained from the One sample t-test (based on p (1-tailed) = 0.05) showed that 37 were considered to be at least “important,” accounting for 80.4% of all the skills identified. EFA revealed a clustering of the PM skills items into seven components: “skills related to work scheduling and coordination”; “communication, risk, safety and stakeholder management skills”; “quality assurance skills”; “people management skills”; “skills related to forecasting scope and duration of outage”; “implementation of processes and time management skills” and “technical/engineering skills and experience pertaining to the outage and local site knowledge.”

This study has identified and contributed to the limited state-of-the-art skills project managers must possess to manage major maintenance projects in the energy sector successfully. The findings would be useful to organizations within the energy sector in ensuring that the organizations have suitable personnel in place to deliver major maintenance projects on the organizations' assets.

There are many ways to construct an incentive program. However, most compensation plans tend to be focused on profitability and profitability‐related accomplishments with little or no incentive for corporate social responsibility. Director's compensation continues to climb with the United States leading and Britain following modestly behind. The question as to where fair pay ends and over‐compensation begins – and what that means for the community – is rarely raised. In order to understand the impact of fair and over‐compensated director's pay on other stakeholders, a geo‐political perspective is proposed that builds on knowledge of existing theories of the firm.

Effective communication is a key factor in presenting Human Immunodeficiency Virus/Acquired Immune Deficiency Syndrome (HIV/AIDS) awareness and prevention campaigns, and delivering treatment programmes, particularly in South Africa where different ethnic groups and a diversity of languages and educational attainment levels are encountered. Language is an important element of such communication. The purpose of this paper is to examine the communication effectiveness of AIDS-related intervention messages.

Case-based semi-structured interviews, with 42 employees from three construction organisations, and with six telephone counsellors from a service provider, were used to explore language in the HIV/AIDS context in the construction industry in the Western Cape region.

Workers’ knowledge about HIV (a key element in prevention and willingness to engage in treatment regimes) tended to align with their level of education. African cultures may inhibit the use of plain language about AIDS. Graphic posters with text in different languages were the most preferred communication media, but need periodic refreshment to remain effective. For toolbox talks and other company presentations, a comprehensive approach to language differences is limited, and appropriate confirmatory feedback loops are not used – the message sent is not always the message received. The recruitment and training processes for service provider counsellors ensure a more comprehensive grasp of HIV knowledge and a more consistent approach to communication.

Construction organisations should be more careful in their HIV/AIDS campaigns and programmes, ensure better targeting of audiences and pay more nuanced and sensitive attention to language needs, gender differences and cultural contexts with respect to communicating with workers in ways that engage them more fully about HIV/AIDS, stigma and disclosure.

Communication effectiveness is pivotal in the provision of intervention management by construction firms. Ineffective language and communication processes directly and adversely influence HIV/AIDS intervention management success.