Search results

Also due to the “50+1 rule”, which exists in the German football Bundesliga and was introduced to regulate competition, clubs with a wide variety of legal forms participate. The aim of this article is to explain the consequences of the rule, the dominance of nonprofit organisations in German football and to contribute to the discussion on whether other football leagues should follow this model.

The study looks at the German Bundesliga with its special 50+1 rule. With reference to stakeholder theory, the management challenges of participants in the Bundesliga are elaborated.

There are still clubs that participate as purely nonprofit associations, even though from an organisational point of view there are some arguments against this legal form. Due to the 50+1 rule, a nonprofit association has the majority of decision-making powers in each participating organisation. The goals desired by the 50+1 rule, such as “maintaining football as a common good” and at the same time “competitive balance”, do not seem to be achieved.

The article shows that regulation in the leagues appears to make sense and, in the case of the German Bundesliga, has led to participants with different legal forms. However, it also shows that the 50+1 rule is also associated with opposing goals that cannot be achieved in equal measure.

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

Basing himself on the premise that present economic progress cannot follow the ‘Business as usual paradigm’ and hope for continued and unlimited progress, the author holds that we need to look into the larger dimensions of growth and development, which include social, environmental and other complex factors. So in this chapter, the author makes some pertinent suggestions for a sustainable growth model inspired by green growth and degrowth.

The first section evaluates the salient features of green growth and its drawbacks. It is followed by a discussion on the notion of degrowth, with its challenge to change the direction of growth (economic, ecological, social and cultural), without which human civilisation, as we know it today, may not survive. Finally, in the concluding chapter, based on these two notions of green growth and degrowth, an all-inclusive and sustainable regrowth model is propounded.

By creating an awareness of the need to shift development goals and Corporate Social Responsibility (CSR), the author argues that we could use economic regrowth strategically and responsibly to make the world more sustainable and viable. Responsible corporates will make their contribution to such an organic, resilient and sustainable regrowth and their CSR activities could be the starting point for this change, without which humanity's future is seriously threatened.

Finally, the author acknowledges that humanity has profited from the tremendous technological and economic progress we have made in the last four centuries, learnt from its mistakes and are ready to reorient ourselves individually and collectively towards a sustainable economic regrowth.

Scams are indeed malicious attempts to influence people and can take many forms, including online scams. With the increasing availability of technology, scammers have more tools at their disposal to create convincing and sophisticated communications that appear to come from legitimate sources, such as emails, text messages or social media posts. These scams can be designed to trick individuals into clicking on malicious links, downloading malware or ransomware or providing sensitive information such as login information, financial information or personal details. Scammers often use social engineering techniques to persuade their targets to take specific actions, such as creating a sense of urgency, offering a reward or prize or posing as a trusted authority. These tactics can be highly effective, particularly if the target is unaware of the warning signs of a scam or is unfamiliar with how to protect themselves from online fraud. This paper aims to explore the extent and nature of this problem and evokes the concern that the general public is vulnerable and susceptible to scams if they are not resilient and aware. This paper also explores why victims fall for online scams and uncovers preventive measures to enable a direction in tacitly strategizing ways to create more impactful and effective awareness campaigns.

This study explores these aspects through a holistic qualitative approach. Using in-depth interview techniques with six victims, six non-victims, four law enforcement officers, four scammers and seven stakeholders from various agencies such as banks, telecommunication agencies and the Malaysian Communications and Multimedia Commission involved in combating the issue of scams.

The findings generally revealed that participants who were victims of scams felt Malaysians were susceptible to scams, easily fooled and had a nonchalant attitude. Most participants also highlighted that public safety is important for ensuring a high quality of life for citizens that should work closely between the government and non-government agencies, including effective law enforcement and crime prevention strategies.

The uniqueness of this study is the feedback from scammers themselves and their input towards authority and victims. Overall, the respondents provide their views drawing strength from the ever-changing technological background as well as the susceptibility of security features and vulnerability of human engagement.

This study examines the relationship between investors' familiarity bias, including the home bias and endowment bias, and their financial situations, expectations and personal characteristics.

Using the 2019 Survey of Consumer Finances, the authors utilize an ordinary least squares regression to identify the presence of endowment bias and home bias in individual investors' direct stock holdings and use a Heckman selection model to examine determinants of the extent of endowment bias and home bias.

This study finds that investors with higher income and more education, men, non-white investors and people with greater risk tolerance are actually at a greater risk of endowment bias. This study also identifies a profile of investors that are more likely to have a home bias: with less financial sophistication, lower net worth, older, female, more risk-averse, with a positive expectation about the domestic economy and a relatively shorter investment horizon.

This paper is among the first to use US investors' directly reported stock holdings to examine the individual characteristics that are correlated with greater familiarity bias, providing financial professionals with information about how to allocate their limited time in providing education to a variety of clients.

Despite the enormous investment in employee training, training effectiveness is often hampered by insufficient transfer of learning (TOL) among trainees, making the return on training investment suboptimal. The challenge of effective TOL among employees is enormous, including personal and organizational factors, and research exploring this is inconclusive. This study aims to investigate organizational climate and TOL and the mediating role of emotional intelligence.

Applying identical elements and social cognitive theories, the study used multistage sampling techniques through purposive, convenience and simple random sampling collected using validated measures of the study constructs formed into a survey questionnaire. Multiple Regression and Process Macro were used to analyze the data.

Results revealed significant relationships between formalization, performance feedback, employee participation, innovation and flexibility with TOL. Organizational climate dimensions jointly and independently predicted TOL. However, only formalization was inversely related to TOL. Emotional intelligence partially mediates the relationship between organizational climate dimensions and TOL. The study recommends the need for managers to encourage autonomy, creativity and flexibility and provide honest and valid feedback to foster the TOL.

By addressing the limitations of other studies, this study advances knowledge by underlining the significance of including and further exploring the mediating role of trainees’ emotional intelligence on the relationship between organizational climate (formalization, performance feedback, employee participation, innovation and flexibility) and TOL.

This study tries to investigate and examine the extent of power dynamics of diverse actors in supply chains (SCs) in affecting the (un)stable connections within the logistics service providers (LSPs) triad in manufacturing firms (MFs) in Australia as a developed country.

This study adopted a qualitative research approach by conducting 28 face-to-face semi-structured interviews, which was performed over a five-month period, between May and October 2022 with the targeted respondents via several Case MFs studies focusing on the triadic SC relationships through the power dynamics of LSPs (e.g. Case 1/MF-A, Case 2/MF-B, Case 3/MF-C, Case 4/MF-D and Case 5/MF-E) in order to gather primary data from the perspectives of logistics service clients, providers and suppliers that are dealing with MFs in Australia country. Interviewees were selected based on their knowledge, professional, expertise and tasks that are related to the study context if they are from MFs and/or LSPs. The researchers performed NVivo 12 Software as a tool for analyzing the collected primary data from the targeted interviewees, thus using a purposive sampling approach. This study constitutes a cornerstone for a conceptual exploration of the field of B2B and as it expands existing fields of broadcasting and investigation that focus on B2C within the manufacturing firms' context.

The findings clearly show the importance of stable purchase volume and resource ability for a focal company in the logistics triad. This leads it to have a strong long-term relationship through monitoring its partners and curbing evolutions in different dyads.

Identifying influential factors offers complementary insights to practitioners for depicting the SC relationship dynamics using the dominant power used by logistics service providers. Such findings encourage investigating an issues in emerging countries.

The study provides an extending novel piece of work on how to establish the relational embeddedness of two dyads through the power dynamics of the dominant player represented by LSPs that can significantly affect the triadic SC relationships in manufacturing firms (MFs). Such a perspective seems not to be similar to the classical standpoint in the SCM literature, in which the LSPs as a dominant and dynamic power derived from bridging the customer-supplier sustainable dyads relationship in the MFs context.

This study aims to evaluate a method of building a biomedical knowledge graph (KG).

This research first constructs a COVID-19 KG on the COVID-19 Open Research Data Set, covering information over six categories (i.e. disease, drug, gene, species, therapy and symptom). The construction used open-source tools to extract entities, relations and triples. Then, the COVID-19 KG is evaluated on three data-quality dimensions: correctness, relatedness and comprehensiveness, using a semiautomatic approach. Finally, this study assesses the application of the KG by building a question answering (Q&A) system. Five queries regarding COVID-19 genomes, symptoms, transmissions and therapeutics were submitted to the system and the results were analyzed.

With current extraction tools, the quality of the KG is moderate and difficult to improve, unless more efforts are made to improve the tools for entity extraction, relation extraction and others. This study finds that comprehensiveness and relatedness positively correlate with the data size. Furthermore, the results indicate the performances of the Q&A systems built on the larger-scale KGs are better than the smaller ones for most queries, proving the importance of relatedness and comprehensiveness to ensure the usefulness of the KG.

The KG construction process, data-quality-based and application-based evaluations discussed in this paper provide valuable references for KG researchers and practitioners to build high-quality domain-specific knowledge discovery systems.

The purpose of the paper is to propose a semantic model for describing open source software (OSS) in a machine–human understandable format. The model is extracted to support source code reusing and revising as the two primary targets of OSS through a systematic review of related documents.

Conducting a systematic review, all the software reusing criteria are identified and introduced to the web of data by an ontology for OSS (O4OSS). The software semantic model introduced in this paper explores OSS through triple expressions in which the O4OSS properties are predicates.

This model improves the quality of web data by describing software in a structured machine–human readable profile, which is linked to the related data that was previously published on the web. Evaluating the OSS semantic model is accomplished through comparing it with previous approaches, comparing the software structured metadata with profile index of software in some well-known repositories, calculating the software retrieval rank and surveying domain experts.

Considering context-specific information and authority levels, the proposed software model would be applicable to any open and close software. Using this model to publish software provides an infrastructure of connected meaningful data and helps developers overcome some specific challenges. By navigating software data, many questions which can be answered only through reading multiple documents can be automatically responded on the web of data.

The supply chain agility (SCA) is becoming a source of competitive differentiation but debate on its antecedents which can result in optimal firm performance is still non-pervasive in the literature. Taking this gap into consideration, the current research aimed at investigating various enablers of supply chain agility of Pakistani pharmaceutical industry.

The data were collected from 204 top executives working in different supply chain functions including planning, supplying, operations and purchasing in national and multinational pharmaceutical companies in Pakistan.

Through serial-mediation model, results revealed the strength of various SCA enablers, along with the mediating roles of delivery dependability.

This study adds in the literature on how various supply chain enablers and competencies help the organizations to achieve supply chain agility and performance, especially in a developing country.