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This focal chapter deals with the understanding of important ethical theories used in executive moral reasoning such as teleology, deontology, distributive justice and corrective justice, virtue ethics versus ethics of trust, from the perspectives of intrinsic versus instrumental good, moral worth versus moral obligation, and moral conscience versus moral justification. Ethical and moral reasoning will power executives to identify, explore, and resolve corporate moral dilemma, especially in the wake of emerging gray market areas where good and evil, right or wrong, just or unjust, and truth and falsehood cannot be easily distinguished. We focus on developing corporate skills of awareness of ethical values and moral imperatives in current otherwise highly commoditized and turbulent human, market, and corporate situations. The challenges of morality are multifaceted and diverse. Professionals usually have self-discipline and self-regulation abilities, ego strength, and social skills. Morality in the professions is not concerned with the issues of rudimentary socialization; rather, the issues involve deciding between conflicting values, where each value represents something good in itself. There are problems in both knowing what is right, good, true, and just on the one hand, and on the other hand, in doing what is right and avoiding wrong, doing good and avoiding evil, and being fair and just while avoiding being unfair and unjust. Several contemporary cases will illustrate the challenging dimensions of ethical and moral reasoning, moral judgment and moral justification embedded in executive decision processes, and corporate growth and profitability ventures.

The purpose of this paper is to shed light on and introduce the ethics of earnings management (EM) to researchers and students in the academic community in light of Kohlberg’s theory.

The paper contextualises and analyses the relevant literature to provide insights around the key concepts of the issue of ethics of EM. Therefore, theoretical approach has been adopted by reviewing the literature using a descriptive method. The study suggests relevance of the theory of moral development and reasoning by Kohlberg (1969) as an approach in the process of exploring the background and the reasons behind ethics of managers regarding EM. This theory helps to explain how individuals demonstrate and justify a sense of right or wrong. Thus, the paper is a literature review concluded with a proposed conceptual framework.

The paper provides conceptual insights about the ethics of EM, and it proposes a link between manager’s ethics regarding the phenomenon of EM and the framework of moral reasoning theory by Kohlberg (1969).

The importance and implications of Kohlberg’s theory, in terms of EM, resides within the fact that the theory is concerned with questions about how one ought to act – being as it acknowledges the well-known ethical theories. The work of Kohlberg can be classified as a descriptive analysis to the extent that it attempts to describe individuals’ moral development. This integration of normative and descriptive ethics, in turn, enables the theory to be used to explore managers’ moral reasoning in a more helpful way.

The similarity of family planning (FP) indicators from EDHS2014 to that of EDHS2000 is alarming for policymakers and researchers who consider it as an echo of the past and a threat, which the FP programme has to face to prevent its progression. In 2000, the total fertility rate (TFR) was 3.5, the contraceptive prevalence rate was 56.1% and the discontinuation rate was 29.5%. In 2014, these indicators were 3.5, 58.5 and 30.1%, respectively. Although the change in the all method discontinuation rate is not large, it is a result of great changes in the method specific discontinuation rates, which was masked by changes in the contraceptive method mix. This study aims to present a comparison between contraceptive discontinuation rates in 2000, 2008 and 2014, discuss the reasons for discontinuation by methods and background characteristics of women and calculate the impact of eliminating discontinuation for reasons related to method and service provision on fertility.

Single/multiple decrement life tables were applied to the calendar data of the EDHS2008 and EDHS2014, to examine various net rates of contraceptive discontinuation by reasons and the status after discontinuation. The TFR estimated in the absence of method failure and abandonment while in need of births occurred within 24 months after discontinuation using installed Stata command tfr2.

The study estimates the impact of discontinuation on the TFR in 2014 to be an increase of about 20%. The TFR of 3.5 would have been only 2.8 if discontinuation due to method failure and method/service-related reasons were eliminated. Improvement regarding discontinuation behaviour is evident by increased switching, from 43.6 to 54.3% and the drop in the proportion of abandoning use while in need from 56.4 to 45.7%. Differentials suggest that discontinuation is expected to increase among vulnerable groups as desired fertility continues to rise. The increase in the share of “desire to become pregnant” – as a reason for discontinuation is a recent trend observed during the period between EDHS2008 and EDHS2014 and is recognised as a challenge by the national population strategy.

This study confirms that contraceptive discontinuation is an important part of the overall fertility increase observed by EDHS2014. The rising trend of increased desired family size and the shift away from using the intra uterine device may be considered as major challenges facing the FP programme in Egypt.

The objective of the study is to identify both reasons for ignoring and for paying attention to the country of origin (COO) by consumers when choosing brands of durable goods.

In this paper a qualitative approach was applied, i.e. 25 in-depth semistructured interviews with Polish consumers of durable goods purposively selected out of those who had previously participated in a quantitative survey conducted by the authors.

Among the reasons for paying attention to the COO when choosing brands of durable goods, cognitive (rational), affective (emotional) and normative factors have been identified, while among the reasons for ignoring the COO by consumers, the authors identified only cognitive (rational) and affective (emotional) factors.

The conclusions can be applied by brand managers, e.g. when making decisions whether and why to communicate COO dimensions.

This paper contributes to the international marketing literature as it develops a deeper insight into consumer behavior with reference to the consumers’ reasons for paying attention to and ignoring the COO, with very little published on the latter in particular. Furthermore, it is one of still relatively few qualitative studies conducted so far on COO taking a perspective of a consumer, especially the one from an emerging market from the European Union (EU).

The purpose of this paper is to explore the reasons for the discontinuation of sports sponsor–sponsee relationships and categorize them. Despite the negative outcomes of a sponsorship dissolution, research on this topic is rather scarce.

The paper relies on an analysis of 24 historical cases and 19 in-depth interviews focusing on the Dutch soccer league. Several sponsorship disruptors are identified and clustered into four categories.

The four categories for sponsorship dissolution are the following: sponsor-related factors, sponsee-related factors, inter-relational factors and external factors. In total, ten sponsorship disruptors are identified: insufficient value creation, objectives achieved, sports results, signal to society, exclusivity, negativity, personal relationship, changed marketing strategy, financial situation and legislation and regulation.

This study primarily investigates soccer sponsorship cases. Future research could investigate other sponsorship areas, which could yield different reasons for sponsorship termination.

Practitioners are advised to view the sponsorship relationship as a strategic alliance, rather than a resource, from the beginning of the sponsorship. A solid relational framework is needed, which is built around the elements of trust, commitment and collaborative communication. If such a foundation does not exist or has eroded, the sponsorship relationship is fragile and can be endangered by various factors.

This study uses inductive reasoning to devise a framework that enables sponsees to anticipate when sponsors are likely to discontinue their sponsorship such that the sponsees can take actions accordingly. Apart from validating existing reasons for sponsorship dissolution, this research also presents novel and previously undiscovered sponsorship disruptors.

The purpose of this paper is to explore the merits of lesson study (LS) as a research approach for research in (science) education. A lesson was developed to introduce students to model-based reasoning: a higher order thinking skill that is seen as one of the major reasoning strategies in science.

Participants of the LS team were three secondary school teachers and two educational researchers. Additionally, one participant fulfilled both roles. Both qualitative and quantitative data were used to investigate the effect of the developed lesson on students and to formulate focal points for using the LS as a research approach.

The developed lesson successfully familiarized students with model-based reasoning. Three main focal points were formulated for using LS as a research approach: (1) make sure that the teachers support the research question that the researchers bring into the LS cycle, (2) take into account that the lesson is supposed to answer a research question that might cause extra stress for the teachers in an LS team and (3) state the role of both researchers and teachers in an LS team clearly at the beginning of the LS cycle.

This study aims to investigate whether LS can be used as a research approach by the educational research community.

The unique dynamics of family firms (FFs) shape the management of financial crises. Religious and secular reasons, as a defining characteristic of this type of firm, provide a reference system for key management decisions. This paper aims to explore the under-researched topic of differences in FFs' crisis management between religious and secular family decision-makers (FDMs), considering secularization in developed countries.

The paper draws on a qualitative-empirical study of 14 large FFs from the DACH region (Germany, Austria and Switzerland), through both a media analysis and semi-structured interviews with FDMs who have significant influence on key management decisions.

Despite secularization, religion continues to influence managerial decisions such as crisis management in the DACH region. The findings show that crisis management differs across religious and secular FDMs, demonstrating the substantial impact of religious and secular reasons on operational and financial measures. Thus, religious and secular reasons may partially explain the complex and ambivalent crisis management of FFs. This indicates that religion shapes FF's key management decisions in the increasingly secularized DACH region. Religious FDMs are accountable to both the firm and to God, which fosters their own personal and financial resources during crisis management.

This paper contributes to the existing literature by exploring the impact of religion and secularization within developed countries. Further, it offers deeper insights into FF's crisis management and is one of the first studies to assess the impact of religion and secularization on operational and financial measures. This research derives five propositions for further research and discusses a broad range of original implications for theory and practice.

The paper aims is to see why social conflict caused by class segregation did not occur in Gading Serpong? What factors prevent conflict from occurring? This research seeks to find the causes of the nonoccurrence of social conflict due to class segregation in the Gading Serpong cluster area and explore the factors that restrain conflict there.

This research is qualitative research with data collection techniques through in-depth interviews with several parties identified as brokerages in the research object area. In this context, one of the media and analytical tools is to recognize agents or brokers who connect two groups of people. Brokerage occurs in sectors, patterns or forms of informal, personal relationships; to understand it, one must pay close attention to micro-level relationships and social psychological processes. However, brokerage can have a significant impact on macro-level social relations, as it is generally associated with social integration processes.

The lack of involvement of developers in overcoming social conflicts that occur between Gading Serpong natives and migrants in Gading Serpong housing has given rise to new actors. These new actors are what we can call brokers, where they have a role as brokers who are able to connect between migrants and natives in the Gading Serpong area. The broker phenomenon is actually familiar in academia, where in practice the broker acts as someone who is able to find solutions to problems. The broker is the reason even social segregation is created between migrant citizens and native citizens in Gading Serpong but never becomes a conflict between them.

Even if the brokerage phenomenon is the reason why there is no conflict over social segregation brokerage is not the only factor in this nonconflict segregation. Therefore, to cover the larger area of these suburban segregation problems, there must be further research on this topic.

The practical implication of this research is to encourage the housing developers that create urban housing, such as clusters or other gated communities, to evaluate the social factors, such as potential segregation and conflict management. Also to encourage the developers to get involved and create some social engineering systems, like brokerage, market and other social agents, to create some nonconflict segregation or even more inclusive communities.

This research is uncovering the main reason why social segregation between migrant and native people in Gading Serpong, which could potentially lead to conflict, is never a conflict. The main reason is social actors like brokerage.

The purpose of this study is to investigate factors surrounding low Emirati student recruitment and retention within a nursing programme in the Abu Dhabi Emirate. A sequential explanatory mixed methods research design was used to collect data from 140 Emirati students at different levels of the nursing program. Questionnaires, semi-structured interviews and related document analyses were used to collect information for this study. Quantitative analysis revealed that overall participants perceived the Emirati society as holding a positive image of nursing, though a majority of them indicated that nursing as a profession, would be a third or last choice of career for them. Inferential analysis on the reasons to choose or not choose nursing, revealed an opportunity to work as part of the team; and as a stepping stone to other professions as significant reasons, versus perceived program difficulty level, and perceived unpleasant tasks. Thematic analysis of interviews highlighted: 1) personal interest; 2) parental support; 3) awareness of the profession; 4) perceived barriers; 5) potential benefits, and 6) policies at the local and national levels. The study has several implications for nursing education and policy in the United Arab Emirates and the region.

.يبظوبأ ةرامإ يف ضيرمتلا جمانرب نمض مهب ظافتحﻻاو نييتارامﻹا ةبلطلا ددع ةلقب ةطيحملا لماوعلا ةسارد وه ةساردلا هذه نم ضرغلا نم تانايبلا عيمجتل ةطلتخم قرط يف لسلستم يثحب ميمصت مادختسا مت دقو 140 .ضيرمتلا جمانرب تايوتسم فلتخم ىلع ايتارامإ ابلاط تسﻻا تلمعتسا ةيبلغأ نأ يمكلا ليلحتلا فشك و .ةساردلا هذهل تامولعملا عمجل ةلصلا تاذ قئاثولا تﻼيلحتو ةمظنملا هبش تﻼباقملاو تانايب ضيرمتلا نأ ىلإ تراشأ مهتيبلغأ نأ نم مغرلا ىلع ،ضيرمتلل ةيباجيإ ةروص لمحي هنأ ىلع يتارامﻹا عمتجملا ىلإ نورظني نيكراشملا مهرايخ نوكيس ،ةنهمك ضيرمتلا رايتخا مدع وأ رايتخا بابسﻷ يلﻻدتسﻻا ليلحتلا يف و .مهل ةبسنلاب ةيفيظولا ةايحلا نم ريخﻷا وأ ثلاثلا ةماه ةيباجيإ بابسأك ،ىرخأ نهمل قﻼطنا ةطقنك وأ ؛قيرفلا نم ءزجك لمعلل ةصرف نع جئاتنلا تفشك ،ةيبلسلاو ةيباجيﻹا بابسﻷا لباقم ا يف و،ضيرمتلا رايتخﻻ رايتخا مدعل ةريبك ةيبلس بابسأ اهنأ ىلع ، اهيف بوغرملا ريغ ماهملاو ،جمانربلا ةبوعص ىوتسم ىلإ رظنلا ،لباقمل :تﻼباقملل يعيضاوملا ليلحتلا زربأو .ةنهمك ضيرمتلا 1 ( ؛ةيصخشلا ةحلصملا 2 ( ؛نيدلاولا معد 3 ( ةنهملاب يعولا ؛ 4 ( ؛ةعقوتملا زجاوحلا 5 ( و ،ةلمتحملا دئاوفلا 6 ( ةلود يف هتاسايسو ضيرمتلا ميلعت ىلع تاروصت ةدع ةساردلا هذهلو .ينطولاو يلحملا نييوتسملا ىلع تاسايسلا ةقطنملاو ةدحتملا ةيبرعلا تارامﻹا .