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Societies the world over are currently experiencing a common phenomenon ‐ a greater rise in the number of two‐paycheck families than ever before! Knowing the stresses of rearing a family while simultaneously pursuing a dual‐earner lifestyle, two‐earner couples in many societies are also presumably experiencing the same dilemma ‐ whether or not to bear and raise children while simultaneously pursuing careers. In a sense, the very family rubric may be said to be currently at the crossroads. Controversies such as the “mommy track” (1989), and the mixed messages that are sent to working couples by societal culture, organisational values, and personal beliefs do not help to relieve the experienced tensions of the working couples either. It is important for dual‐career family members to know how parental status and the number of children impact on the quality of their experienced life, which is ultimately reflected in the state of their mental health. Being knowledgeable about this would help dual‐earner partners to make educated decisions regarding their desired family size.

Entrepreneurship has an important role in the economic development of a country. One element that represents the entrepreneurship quality is its orientation. The orientation of entrepreneurship includes several dimensions which are needed for achievement, an internal locus of control, self-reliance, extroversion, being proactive, risk-taking, and innovation. These dimensions are believed to be able to improve the company’s performance. The purpose of this study is to find out how the entrepreneurship orientation influences the firm performance. This study aims to discover which dimensions of entrepreneurship orientation are the most influential toward the firm performance. The samples were comprised 40 entrepreneurs. The primary data were collected from the respondents by distributing questionnaires to the entrepreneurs of food firms in Salatiga, Indonesia. A multiple regression analysis method was applied in this study. The results show that among the dimensions in entrepreneurship orientation, only the risk-taking and innovative dimensions influence the company’s performance. Innovativeness has a higher effect on firm performance.

This study assesses the availability of the fundamental factors required for the application of the Activity‐Based Costing (ABC) systems in the Palestinian governmental hospitals in Gaza Strip. The study results showed that such main factors as higher management directives, the diversity and complication of therapeutic services, the availability of accounting systems, sharp competition and the diversity of supporting activities are actually present in practical reality and represent an infrastructure for the application of (ABC) systems in those hospitals. The study concluded by making several important recommendations. Namely, the establishment of independent departments of cost accounting in the Palestinian governmental hospital supported by qualified human resources. The adoption of ABC systema because they offer more accurate cost data, provide help in planning and control and facilitate good decision‐making. Finally, the turn towards ABC systems should be gradual, step by step, so that it begins at the department level and ends with the whole hospital.

The purpose of this paper is to analyze the effect of the length of the audit firm‐client relationship and the size of the audit firm on audit quality in Jordan.

To test their hypotheses, the authors use the quadratic form approach, similar to Chi and Huang, with some modifications. The population of this study encompasses all firms in which stock is publicly traded on the Amman Stock Exchange throughout the years (2002‐2006).

Statistical analysis of data shows that, audit firm tenure affects the audit quality adversely (negatively). Audit quality deteriorates, when audit firm tenure is extended as a result of the growth in the magnitude of discretionary accruals. Meanwhile, data analysis did not reveal that the audit firm size has any significant impact on the correlation between audit firm tenure and audit quality.

If auditor independence and audit quality are to be enhanced, the audit firm should be rotated in order to open the door for new auditors to investigate the client with greater scrutiny and due care. Moreover, the activities of big audit firms should be monitored in order to distinguish their role from small firms.

The paper provides evidence from a developing country about audit quality. It is expected to support and sustain improvement of audit quality, and therefore, financial reporting quality. The evidence provided by this paper adds to the literature internationally and this is important because auditing is a socially constructed phenomenon.

ILO: Women's Participation in Trade Unions. This is the theme of a special issue of Women At Work namely that of the role of trade unions and the ILO in promoting the equal participation of women in economic, political and social life. It presents complementary information to that provided in the previous issue in which trade union and ILO responses, in terms of policies and programmes, to the situation of women workers were identified both nationally and internationally. This issue reflects on the actions being taken to organise women workers and to improve their participation at all levels of trade union activities and structures. A selection has been made of various initiatives by trade unions, nationally and internationally, and ILO technical projects in different regions are described and analysed. In this regard extracts from the ILO 1988 Survey on the Implementation of Convention No. 111 on Discrimination in Employment and Documentation are included. Requirements for trade union action to promote equality are reflected in the various ILO Conventions as well as in a number of ILO resolutions covering specific industrial sectors and geographical regions.

This study aimed to determine the effect of role conflict and role ambiguity on job satisfaction, self-efficacy and nurses’ adaptability and improvement in service quality by analysis of quality function deployment.

This study used a cross-sectional study design. The research sample of 115 nurses and 299 patients was obtained through the use of probability sampling techniques. Data were statistically analyzed using Spearman’s test to see the correlation between independent and dependent variables. Kruskal–Wallis and one-way ANOVA were used to see the differences and quality function deployment analysis was conducted to improve service quality.

The study concluded there is influence of role conflict and role ambiguity on job satisfaction, self-efficacy and nurses’ adaptability. There are differences in role ambiguity in the inpatient unit, critical room and the emergency room.

The quality of service in the hospital can be improved by evaluating the behavior of nurses on the quality of service perceived by the patient. In addition, the necessary improvement of discipline and commitment between physicians and nurses in improving the quality of services at the hospital.

With this measure, the management of nursing at the hospital can translate patient’s needs into specific plans to produce products and services that bring together the needs of the patient to service quality.

The mall industry in Latin America has grown rapidly in the past decade, offering diverse proposals oriented to improving the attractiveness of this commerce format; along this line, despite the fact that several studies have analyzed variables from an ecological perspective based on the relationship of the physical space with the consumers (from a marketing context), there is shortage in research regarding alternative attractiveness factors inspired by nature, although its connection with people’s behavior has been confirmed. Therefore, the purpose of this paper is to answer the following question: Is the perception of environments with natural resources displayed in malls an alternative attractiveness factor for visitors? Thus, does it benefit its own competitive management against other attractiveness variables that focus on offering variety, accessibility, physical design and entertainment?

The quantitative method is an exploratory factor analysis that is followed by a confirmatory analysis and resulting in a measurement model based on 470 effective questionnaires. The exploratory and confirmatory nature focused on multidimensional verification of the measurement model (including the validation of the eco-natural environment) justified this choice in consistence with prior research that has used goodness of fit criteria.

The paper not only suggests the existence of a perception factor in the eco-natural environment, but it also determines its comparative importance over other traditional attractiveness factors reported in scientific literature. Particularly because commercial attractiveness is a consequence of how marketing variables are managed by malls and of how consumers respond to said variables, benefiting the visit’s experience.

The paper contributes to malls’ competitive management by suggesting and proving the importance of the eco-natural environment as a commercial attractiveness factor; thus, the results encourage this format’s developers to take into account new ways of persuasion considering its progressive and competitive rise in the past years in Latin America.

There is shortage of research on alternative attractiveness factors for malls; therefore, contrasting the eco-natural environment in a measurement model of commercial attractiveness allows contributing strategic information to the industry, which in turn constitutes an innovative resource to lure and motivate visitors. On the other hand, the paper contributes the state of knowledge of environmental variables over consumers’ assessments.

La industria de los centros comerciales en américa latina ha crecido rápidamente en la última década caracterizándose por diversas propuestas orientadas a mejorar la capacidad de atracción de estos formatos de comercio; en esta línea, a pesar de que existen varios estudios que han analizado dichas variables desde una perspectiva ecológica basada en la relación del ambiente físico con los consumidores en el contexto de marketing, existe una escases de investigación sobre factores alternativos de atracción inspirados en la naturaleza pese a su ya comprobada relación sobre el comportamiento de las personas. Por tanto, este documento tiene como objetivo responder a la siguiente pregunta: ¿La percepción de ambientes con recursos naturales dispuestos en centros comerciales son un factor alternativo de atracción para visitantes? y, por tanto, puede favorecer su propia gestión competitiva frente a otras variables de atracción centradas en la variedad de la oferta, la accesibilidad, el diseño físico y el entretenimiento.

El método cuantitativo corresponde a un análisis factorial exploratorio seguido por un análisis confirmatorio obteniendo un modelo de medida a partir de 470 cuestionarios efectivos. La naturaleza exploratoria y confirmatoria centrada en comprobación multidimensional del modelo de medida (incluyendo la validación del ambiente eco-natural) justificó esta elección en coherencia a investigaciones antecedentes que han utilizado criterios de bondad del ajuste.

La investigación no solamente sugiere la existencia del factor de percepción del ambiente eco-natural, sino que también permite determinar su importancia comparativa sobre otros factores tradicionales de atracción reportados por la literatura científica. Particularmente debido a que la atracción comercial es una consecuencia de cómo gestionan las variables de mercadeo los centros comerciales y de cómo responden los consumidores a dichas variables favoreciendo su experiencia de visita.

La investigación contribuye a la gestión competitiva de los centros comerciales al sugerir y demostrar la importancia del ambiente eco-natural como factor de atracción comercial, ante lo cual, los resultados alientan a desarrolladores de estos formatos a considerar nuevas formas de persuasión teniendo en cuenta su aumento progresivo y competitivo en los últimos años en américa latina.

Existe escases de investigaciones sobre nuevos factores alternativos de atracción para centros comerciales, en esta línea, contrastar el ambiente eco-natural en un modelo de medida de atracción comercial, permite aportar información estratégica a la industria constituyéndose un recurso innovador para conquistar e incentivar a visitantes. Por otra parte, la investigación logra aportar al estado de conocimiento de las variables ambientales sobre las evaluaciones del consumidor.

Ambiente ecológico, Ambiente de naturaleza, Factores de atracción,Centros comerciales

Trabajo de investigación

O setor de shopping centers na América Latina cresceu rapidamente na última década, oferecendo diversas propostas orientadas para melhorar a atratividade deste formato de comércio; Nessa linha, apesar de vários estudos terem analisado variáveis de uma perspectiva ecológica a partir da relação do espaço físico com os consumidores (de um contexto de marketing), há escassez de pesquisas sobre fatores de atração alternativos inspirados na natureza, embora a conexão com o comportamento das pessoas foi confirmada. Portanto, o objetivo deste documento é responder a seguinte pergunta: A percepção de ambientes com recursos naturais apresenta nos shoppings um fator de atratividade alternativo para os visitantes? Assim, beneficia a sua própria gestão competitiva contra outras variáveis de atratividade que se concentram em oferecer variedade, acessibilidade, design físico e entretenimento?

O método quantitativo é uma análise fatorial exploratória que é seguida por uma análise confirmatória e resulta em um modelo de mensuração baseado em 470 questionários efetivos. A natureza exploratória e confirmatória focada na verificação multidimensional do modelo de mensuração (incluindo a validação do ambiente eco-natural) justificou essa escolha em consistência com pesquisas anteriores que utilizaram critérios de qualidade de ajuste.

A pesquisa não apenas sugere a existência de um fator de percepção no ambiente eco-natural, mas também determina sua importância comparativa em relação a outros fatores de atratividade tradicionais relatados na literatura científica. Particularmente porque a atratividade comercial é uma consequência de como as variáveis de marketing são gerenciadas pelos shoppings e de como os consumidores respondem a essas variáveis, beneficiando a experiência da visita.

A pesquisa contribui para a gestão competitiva dos shoppings ao sugerir e comprovar a importância do ambiente ecologicamente natural como fator de atratividade comercial, assim, os resultados incentivam os desenvolvedores deste formato a levar em conta novas formas de persuasão, considerando sua progressividade e competitividade em aumento nos últimos anos na América Latina.

Há escassez de pesquisas sobre fatores de atratividade alternativos para shoppings, portanto, contrastando o ambiente eco-natural em um modelo de mensuração de atratividade comercial permite contribuir com informações estratégicas para a indústria, que por sua vez constitui um recurso inovador para atrair e motivar visitantes. Por outro lado, a pesquisa contribui para o estado do conhecimento das variáveis ambientais sobre as avaliações dos consumidores.

Ambiente ecológico, Ambiente de natureza, Fatores de atracção, Shopping

Artigo de pesquisa

The increase in general managerial roles held by women has failed to translate into senior management positions in many countries. The paper aims to focus on the experiences of two groups of female and male managers in two diverse countries and how these groups of employees view career advancement and how this perspective may relate to the lack of women in senior managerial roles.

This study adopts deductive reasoning to understand social practice as a means by which and how senior management identities are perceived and whether these roles are attainable. A survey was administered to female and male managers in Malaysia and in Australia.

The findings indicate that women in two countries studied still have significant responsibilities for performing family duties, and bringing up children. In particular, the Malaysian respondents viewed family and personal responsibilities as their greatest impediment to attaining senior management positions. Hence, they are unable to contemplate both careers and families, a view strongly supported by the Australian women as well.

Societal expectations on women in certain cultures are still strongly entrenched because they believe that they are required to comply with the social roles by prioritising marital obligations over any desire for senior management careers.

The purpose of this paper is twofold: to establish the contribution of institutional pressures, environmental management practices and firm characteristics to environmental performance; and to establish whether environmental management practices mediate the relationship between institutional pressures and environmental performance.

Using a cross-sectional design, data were collected through a questionnaire survey of 303 manufacturing firms in Uganda. Data were analyzed using Statistical Package for Social Sciences and MedGraph program (Excel version).

Both environmental management practices and institutional pressures are significant predictors of environmental performance. Results further suggest that environmental management practices partially mediate the relationship between institutional pressures and environmental performance. Variables that represent firm characteristics are not significantly associated with environmental performance.

This study provides an initial empirical evidence on the mediating role of environmental management practices in the relationship between institutional pressures and environmental performance. It also enhances our understanding of the contribution of individual dimensions of environmental management practices and institutional pressures to environmental performance using evidence from an emerging economy setting.

This study aims to examine the direct influence of perceived destination quality on tourists’ behavioural intentions and the indirect effect through satisfaction, in the context of rural tourism destinations in Malaysia. It also aims to investigate how tourists’ socio-demographic characteristics (e.g. previous visits, tourist type, etc.) affected their perceptions on destination quality, satisfaction and behavioural intentions.

Using survey methodology, 334 self-administered questionnaires were distributed by enumerators and completed by tourists at rural Malaysian tourism destinations. The questionnaires contained items on dimensions of interest and socio-demographic characteristics.

A total of eight primary attributes namely, amenities, accessibility and logistics, core tourism experience, hygiene, information, security, value for money and hospitality contributed towards forming the construct, destination quality. Perceived destination quality significantly influenced satisfaction which in turn significantly influenced behavioural intentions. In addition, perceived destination quality significantly and directly affected behavioural intentions. Furthermore, tourists who have made prior visit or visits to rural tourism destinations in Malaysia were less satisfied with the quality of these destinations than tourists who visited these destinations for the first time. Also, international tourists, who are satisfied, would be more likely to revisit these destinations and recommend them to others, compared to domestic tourists.

The findings offer important managerial implications for managers of rural tourism destinations and decision makers involved in planning, marketing and managing rural tourism destinations. Despite this, there were some limitations and these present opportunities for future research.

This study contributes to extending knowledge in rural tourism in the context of developing countries or emerging markets. The study developed a measure to assess the quality of rural tourism destinations. Previous visits and type of tourist were both included as moderators to explain their effect on the relationships between perceived destination quality, satisfaction and behavioural intentions. Only a small number of previous studies have focused on the role of socio-demographic characteristics.