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The purpose of this paper is to investigate the effect of mindfulness meditation sessions on students of higher education in terms of their mindfulness, mindful…
The purpose of this paper is to investigate the effect of mindfulness meditation sessions on students of higher education in terms of their mindfulness, mindful consumption behavior and life satisfaction.
Participants of research were higher education students. The research included two studies. The first (screener) study endorsed that mindfulness was higher in students with higher mindfulness meditation frequency. The second study used difference-in-differences experimental design using a treatment and a control group. These groups participated in pre and post-treatment surveys. The treatment was given as guided short mindfulness meditation sessions as suggested by mindfulness guru – Dr Jon Kabat-Zinn. The treatment group received these sessions at the end of regular subject classes for two months.
The experiment revealed that mindfulness, mindful consumption and life satisfaction change significantly in the treatment group after treatment as compared to the control group.
Limitations of the study included sample size and attrition. In total, 149 students participated in the screener study. In total, 94 students were given pre-treatment survey as per research design and 80 participated in post-treatment survey.
This experiment demonstrated that important traits and behavior like life satisfaction and mindful consumption behavior of higher education students can be improved significantly. The effectiveness of guided short mindfulness sessions, conducted in the classroom environment, was also confirmed.
The inclusion of mindfulness in the regular curriculum by policy makers would benefit students, faculty members and overall quality of learning environment.
Though previous researches have separately investigated relationships of mindfulness with life satisfaction, there is a lack of research to show association of mindfulness, mindful consumption and life satisfaction.
This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs…
This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the pre-implementation stage. Under institutional pressures, India conveyed its decision to implement IFRS beginning 1 April 2016, despite initial reluctance to adopt IFRS. It specifically explores the responses of accounting professionals (preparers) and the banking industry professionals (users) in India to challenges in IFRS implementation, rather than more widely researched dimensions of IFRS implementation such as reasons for adoption, experience effects and diversity in practice.
A quantitative research approach was adopted, using a questionnaire survey that provided 192 responses from accounting practitioners and banking professionals working in India.
The findings convey IFRS implementation preparedness perceptions of participants with respect to education, training and information technology (IT) infrastructure. Respondents acknowledged the efforts and capability of the accounting body, the Institute of Chartered Accountants of India, but expressed reservations about training, cost, interpretation, IT infrastructure and staffing. The accounting practitioners and the users have similar perspectives on the subject of awareness and preparedness challenges of IFRS implementation.
The study heightens awareness of the challenges facing jurisdictions who express initial reluctance, although they ultimately decide to adopt IFRS on account of institutional pressures. The analysis suggests that the International Accounting Standards Board should increase focus on implementation issues, in addition to updating and making IFRSs.
The study is distinct from the studies in abundance on the creation of accounting standards, implementation benefits and their implication in a specific geography.
The case describes the performance evaluation system that has been put in place by Ravi Kumar, the MD to ensure that Oystar Hassia is able to design, deliver, service…
The case describes the performance evaluation system that has been put in place by Ravi Kumar, the MD to ensure that Oystar Hassia is able to design, deliver, service, sell its packaging machines seamlessly in all parts of the world. The performance evaluation system is periodic, regular, able to take track the progress of the people within the system. The benefits accrued from performance evaluation system are also detailed in this case.
This paper aims to examine the presence of impulsive and compulsive buying among consumers. It studies the various factors that affect and moderate the impulsiveness and…
This paper aims to examine the presence of impulsive and compulsive buying among consumers. It studies the various factors that affect and moderate the impulsiveness and compulsiveness of buying.
Literature review resulted in four constructs – social media influence, social media preferences, hedonic motivation and shop in COVID-19. On conducting factor analysis in statistical package for the social sciences, the variables were divided under the influence of social media, social commerce, electronic word of mouth (EWOM) of social commerce, hedonic happiness, hedonic fun and shopping in times of COVID-19. Structural equation modeling is conducted in AMOS (statistical software) for a diagrammatic representation of the relationship between the variables. Regression analysis is used to re-affirm the above relationship. Testing of hypotheses is done with the help of the chi-square test.
All six latent variables are significantly related to impulsive and compulsive buying. However, the regression analysis shows social media influence as the strongest predictor for impulse buying and hedonic happiness for compulsive buying. Also, the presence of the pandemic COVID-19 leads to impulsive buying as well as compulsive buying in the apparel and accessory segment.
Marketers should capitalize on spontaneous buying in both forms – impulsive buying and compulsive buying. Social media influencers, as well as more consumer engagement on social media, can promote impulsive buying. However, compulsive buyers will be more attracted towards great in-store experiences or hedonically driven advertisements, as they do not just shop for buying the product; they shop for the experience of shopping.
This study uncovers the difference in factors that affect impulsive and compulsive buying. Though both behaviours seem points of the same scale, they are inherently different and can be predicted with social media influence and hedonic happiness.
Recently, the tourism industry in Asian countries has been adversely affected by two significant drivers: health emergencies and climatic changes. Virus outbreaks such as…
Recently, the tourism industry in Asian countries has been adversely affected by two significant drivers: health emergencies and climatic changes. Virus outbreaks such as severe acute respiratory syndrome (SARS), Middle East respiratory syndrome coronavirus (MERS-CoV), Ebola, avian flu, Zika virus and H1N1 influenza virus have caused much greater damage to the tourism and travel industry of Asian countries as compared to the more localized natural disasters and crises such as tsunami, Kathmandu earthquake, Typhoon Mangkhut in Indonesia, etc., resulting in huge job losses, severe financial losses, shutdowns and human casualties. The purpose of this study is to briefly discuss the major viral outbreaks in the Asian countries and discuss their impact on the tourism industry. It will also discuss the resilience strategies taken by the Asian countries to re-emerge their tourism markets from these outbreaks. It will be based on the systematic review of the earlier literature on the various viral outbreaks and the corresponding resilience measures in the Asian peninsula. While the association between the pandemic and travel has been widely discussed in previous studies (Kuo, Chen, Tseng, Ju, & Huang, 2008; Lee, Son, Bendle, Kim, & Han, 2012), there is still no specific study which provides a comprehensive outlook on the various viral outbreaks and the tourism resilience strategies in Asia. It might also help the tourism industry stakeholders from the Asian countries to adequately identify and thoroughly plan for the possible future outbreaks and align resilience measures accordingly.
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.