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Detecting Earnings Management. An analysis of Credit Institutions’ (Banks) trading in Hungary

Author(s): Endre Beretka / Language(s): English Publication Year: 0

This paper examines evidence of Earnings Management (EM) in annual financial reports of foreign and domestic credit institutions’ trading in Hungary, an ex-communist country and a Central European economy, by applying an alternative approach, the Distribution of the Ratios method. Analyses were performed with 14 banking specific ratios for the period of 1999-2015, by applying Burgstahler and Dichev (1997), Degeorge et al. (1991) models, Kolmogorov-Smirnov, Monte-Carlo, Benchmark and Distributional tests. Primary findings confirm that (a) the Distribution of the Ratios method demonstrates that apart from significant evidence of EM presence, managers do not always manipulate the same variables, or one area of the financial statements, but at their discretion, choose different areas to engage EM and in different periods, and(b) Credit Institutions engaged in EM in the period Prior to and After the 2008 financial crisis. Additional Benchmark Analysis results present weak evidence of EM and should be read with caution; however, Benchmark comparison should not be excluded from research.

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Narrating in Difficult Times Introduction to a Dual-Self Model

Author(s): Le Thao Chi Vu / Language(s): English Publication Year: 0

In times of difficulty, people rely on their narrating self, not only to release what they are going through but, more importantly, to express an intention of how they want to live given the presence of a particular problem, thereby living accordingly upon that intention. The Narrating Self is not the problem solver. Instead, it is the living supporter.

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Emotional Intelligence and Effective Leadership

Author(s): Djilali Benabou,Soumia Tabeti,Faycal Mokhtari / Language(s): English Publication Year: 0

Currently, with the profound managerial changes that companies are experiencing, the leader plays a major role in the effectiveness of the organization. This explains why many recent researches are interested in the factors influencing leadership effectiveness. As such, emotional intelligence (IE) is considered us an important element in the development of the company's creative capabilities and explains the Effective Leadership (EL). This proposal is concerned with the case of the ENIE company, which is the Algerian largest electronic company. Our questionnaire was administered to a representative sample of 112 managers exercising supervisory functions. The results demonstrate that emotional intelligence has a significant and positive effect on effective leadership.

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How do Migrants Turn Out to Be Extremists? Theoretical Models for a Sociological Analysis of Inclusion and Social Exclusion of Transnational Migrants in Everyday Life

Author(s): Andrey V. Rezaev,Pavel P. Lisitsyn,Alexander M. Stepanov / Language(s): English Publication Year: 0

How do Migrants Turn Out to Be Extremists? Theoretical Models for a Sociological Analysis of Inclusion and Social Exclusion of Transnational Migrants in Everyday LifeCurrent publications in professional literature often discuss terrorism and extremism in the system of coordinates developed by jurisprudence where the different phenomena are eclectically combined and grouped for analytical purposes. Charles Tilly in his works insisted that the terms terror, terrorism, and terrorist do not identify causally coherent and distinct social phenomena but rather strategies that recur across a wide variety of actors and political situations. This paper tries to depict basic theoretical models and methodological framework for doing field sociological inquiry on the hottest issue in current migration studies which is how the reality of social exclusion in everyday life turns immigrants to the practices of ideological extremism.

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Garden Therapy: The Health-Enabling Capacities of Nature Contact

Author(s): Iva Pires,Dana Křivánková,Jana Dvořáčková / Language(s): English Publication Year: 0

We live in a world where new information and knowledge technologies and increased mobility simplify everyday life. However, at the same time, contact with the natural environment is shrinking. More than half of the world's population lives in urban areas with high population densities and, in many cases, with a little or no access to the quality green spaces. One of the consequences is that there is an increasing disconnection from nature and its sensory stimuli while the noise, air and visual pollution negatively affects the health and reduces the quality of life in urban areas. The "healing" capacity of nature is being increasingly discussed as well as the need of reconnection with it and its therapeutic, spiritual and psychological benefits. The garden therapy defined as a treatment and relaxation through contact with nature is attracting more and more attention, both, from academic field as well as from practitioners of different areas. Among others, a social care and health care, particularly in the case of the children with autism, hyperactivity, with lack of relational capital, psychiatrists (in the case of dementia) but also an architectural landscaping (Which characteristics must the gardens have to fulfill these benefits?). An interdisciplinary approach is needed in order to discuss concepts, benefits, potentialities and ways to implement these therapies. We will be presenting the results of a research project - With Nature to Mutual Understanding - developed by a consortium of seven European countries, on the potentialities of garden therapies to develop communication, social and entrepreneurial skills of the target groups (e.g. minorities, people with learning disabilities and physical and mental health problems, migrants and refugees).

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Media Consumption Trends: Comparing Millennials and Generation Z

Author(s): Hadiza Wada / Language(s): English Publication Year: 0

This study compared and analyzed the preferences and practices of two generations of news and information seekers. The two generations are the millennials born between 1980 to 1999 (now 20-39 years old) and generation Z, born at the turn of the century 2000-date (19 years and below). With the proliferation of misinformation, disinformation and fake news overshadowing professional media, the purpose is to identify consumption trends across these two generations as well as learning whether these generation of future leaders and decision makers are equipping themselves with reliable information from professional media sources in order to build a sound knowledge base. The respondents’ media preference and use was therefore studied. Survey method was employed, to gather the necessary data retrieved from 300 questionnaires distributed. The results show the older generation, millennials, exhibit more confidence in their sources (Radio and Television being most popular) at 42% and only 9% getting some information off social media, versus generation Z with highest percentage using internet as news source at 54%, and 23.5% using social media. The study revealed an obvious trend among the generation Z for increasing use of new media and social media as news sources, even as they revealed that they cannot guarantee their sources’ reliability.

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The Stockholm Syndrome Psychosocial Varieties and Interdisciplinary Implications

Author(s): Nicoleta-Elena Heghes,Cristina-Gabriela Schiopu / Language(s): English Publication Year: 0

In august 1973, after the siege and the hostage situation in the Stockholm Sveriges Bank, caused by Jan-Erik Olsson, the entire psychiatric and psychological knowledges in the matter of victimology and posttraumatic stress disorder reached an unexpected level. After 6 days of siege, all the victims declared sympathy, emotional debt and gratitude, even infatuation towards the captor in contrast to hostility and fear towards the authorities. There are many hypotheses on this type of behavior; some believe that the syndrome is a temporary subconscious survival mechanism while other classify it as a mental disorder with pathological base that emerges in cases of psychological trauma. Since 1973, the symptoms of Stockholm syndrome have been recognized in other non-acute, abusive situations such as victims of domestic violence or child abuse with aspects of intergenerational transmission of violent behavior and heavy implications regarding the development of criminal behavior, potential therapy and social reinstatement of the victims. This paper will analyze the varieties of symptoms, the medical management, the characterization of both the victims and the offenders, highlighting the psycho-social foundation of this behavior, the interdisciplinary aspects and heavy implications of these situations, especially in secular, religious and patriarchic communities such as East European countries.

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Importance of Critical Thinking in Solving Society’s Problems

Author(s): Abdulrahman Alshahrani / Language(s): English Publication Year: 0

Critical thinking is essential in making a sound judgment and addressing concerns in real life. The importance of this seemingly small sphere hinges on its philosophical aspects and ability to blend one's common sense with reason, intellectual empathy, perseverance, and knowledge. From this perspective, my paper demonstrates how critical thinking can be practically used to solve society's issues. It articulates the best way of changing people's perception of this broad discipline. By examining relevant articles, specifically, The Bell by Iris Murdoch, I demonstrate how society can gain a precise sense of reality. Also, I delve on how people can solve their problems without assumptions and clouded misgivings. Fictitious characters are vastly used to illustrate how critical thinkers can design appropriate solutions to overcome society's competitive scenarios through situational analysis and evaluation of the environment. I review Murdoch's symbolism to explain the benefits of using critical thinking in any contemporary society. The article constructs a practical narrative that moral vision is equally or, arguably, more important in any problem-solving or decision-making process. Further, it focuses on the necessary critical thinking steps that can ensure independent thinking without emotional distractions. The steps are essential in guaranteeing that communities make the single best solution to each of their problems. The study relies on the connection between philosophy and fiction to create valid arguments and explore how society can embrace courage, intellectualism, and unbiased judgment to solve most, if not all, of its inherent problems.

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Role of Indigenous Women in Securing Sustainable Livelihoods in Western Himalayan Region, India

Author(s): Jaimini Luharia,Haresh Sharma / Language(s): English Publication Year: 0

The ecology in the Western Himalayan region transforms with the change in altitude. The current study focuses on women of indigenous communities of Pangi Valley which is located in the state of Himachal Pradesh, India. The valley is bifurcated into three different areas – Saichu, Hudan Bhatori, and Sural Bhatori valleys, and the altitude of the valley ranges from 2,000 m to 6,000 m above sea level. The Pangi valley is inhabited by ‘Pangwals’ and ‘Bhots’ tribes of the Himalayas who speak their local tribal language called’ Pangwali’. Due to the difficult geographical location, the daily lives of these people are constantly challenged and they are most of the time-deprived of benefits targeted through government programs. However, the indigenous communities earn their livelihood through livestock and forest-based produce while some of them migrate to nearby places for better work. The current study involves snowball sampling methodology for data collection along with in-depth interviews of women members of Self-Help Groups and women farmers. The findings reveal that the lives of these indigenous communities largely depend on forest-based products. So, it creates all the more significance of enhancing, maintaining and consuming natural resources sustainably. Under such circumstances, the women of the community play a significant role of guardians in the conservation and protection of the forests. They are into cultivation of products like ‘Hazelnut’, ‘Gucchi’ rare quality mushroom, medicinal plants exclusively found in the region thereby promoting long term sustainable conservation of agro-biodiversity of the Western Himalayan region (Sharma, 2019).

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Teaching Children of Color

Author(s): Delia Robinson Richards / Language(s): English Publication Year: 0

The purpose of this presentation is to discuss teaching and learning strategies that will generate encouragement and support with cultural sensitivity for diverse learners. Three Key Learning Objectives: (1) Recognize and identify the different learning styles of diverse learners, (2) Develop and support differentiation instruction to meet the needs of diverse Learners, (3) Construct and summarize effective teacher characteristics to engage diverse learners in reaching their maximum potential. This presentation will be information for early childhood educators to locate information on challenges that they can encounter and solutions to solve these challenges. The presenter will discuss how the following components are relevant for teaching children of color and how relevant these components are to building positive self-esteem in children of color. These are (1) the teacher’s attitude, (2) the learning style of the students in the classroom, (3) the parent/family’s role in the education of the student, (4) exploring the student’s cultural background and (5) resources that are available. The components will be critical in helping each student reach their maximum potential. This paper will demonstrate how to meet the needs of the diverse learners by empowering teachers, families, and students. The information will service all educators, including novice and tenure teachers, families, and administrators. Educators can use the information as a referral guide that will demonstrate respect and appreciation for the diverse learners.

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The Role of Dubai Government in Supporting Responsible and Sustainable Practices of the Private Sector: A Case Study on the Dubai Chamber of Commerce and Industry

Author(s): Shaymaa El-Said Salem / Language(s): English Publication Year: 0

The increasing profile of CSR as a concept in government action linked to the challenges of globalization and economic change in the late 20th century, such as corporate citizenship, and the interrelationships between trade, investment, and sustainable development. The purpose of this study is to provide a deeper understanding of how governments support the practices of social responsibility, by identifying the roles adopted by Dubai government to support and promote the responsible and sustainable business practices in Dubai, via case study approach on Dubai Chamber of Commerce and Industry. The study also aims to monitor and analyze Dubai Chamber’s efforts and policies in this regard, in order to draw lessons learned and to make suggestions that can used to improve the performance of governments and to create pioneering experiments in this area. For data collection of this study, the researcher used a qualitative analysis and case study approach, based on in-depth interviews with those responsible for the Center of Responsible Business (CRB) at Dubai Chamber. The main findings of the case study demonstrate that Dubai Chamber promotes CSR as an opportunity and competitive advantage for business, as it adopts win-win relationship "mutual benefit" with the private sector. It plays different and integral roles (awareness role, regulatory role, legislative role, and endorsing role) to entrench the principle of corporate citizenship and to support businesses to work in a responsible and sustainable manner.

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Ethical Leadership and Work Engagement of Mobile Telecommunication Firms in Port Harcourt

Author(s): Justin M.O. Gabriel,Linda Otonye Gabriel / Language(s): English Publication Year: 0

This paper empirically examined the association of ethical leadership and work engagement of Mobile Telecommunication Firms in Port Harcourt. From a population of six hundred employees, a sample size of two hundred and forty was drawn based on which questionnaire were distributed and retrieved. The demographic and univariate data were presented with descriptive statistics and hypotheses were tested using the t-test and multiple regression analysis. The result showed a positive relationship between dimensions of ethical leadership and measures of work engagement. The study concluded that ethical leadership is not only good for the leaders’ reputation, but is also a contagious practice that is capable of stimulating positive workplace value and practices among workers. The study however recommended among others that: (1) leaders should endeavor to treat their followers with fairness and justice (2) leaders should be responsible enough to recognize that their actions or inactions have effect for the future of the organization and that (3) leaders should carry themselves in a transparent manner as against having their actions shrouded in secrecy

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When Jungle Order Rocks the Boat of Legal Order: Inevitability of State Stability for the Peace and Security of Mankind in Africa

Author(s): Simeon A. Igbinedion / Language(s): English Publication Year: 0

This paper discusses the disorder that characterizes the legal order of the modern state in parts of Africa. The capacity to maintain law and order and to exercise monopoly over means of coercion constitutes some of the raison d’etre of the Westphalian state model that pervades every nook and cranny of the continent. However, the inability of the state to meet the existential exigencies of its citizens and, ipso facto, its consequent loss of legitimacy, has generated a groundswell of discontent that has triggered the emergence of centrifugal forces – non-state actors – variously described as rebels, insurrectionists, insurgents, armed bandits, separatist agitators, terrorists, amongst others. But although these forces initially set out as viable alternatives to the state, they soon lose track and threaten not only the peace and security of the state but also of everyone else including their compatriots and neighbouring or contiguous states. Amidst the incapacity of the state to reclaim its lost power or glory, these non-state actors create a jungle order that harks back at Thomas Hobbes’ state of nature where life is short, nasty and brutish. Such has become the lot of so many states in Africa. From Nigeria to Central African Republic through the Democratic Republic of the Congo to Somalia, the narrative is similar. This paper examines the background and the foreground of the failure of the legal orders of the state, the disaster that armed non-state actors have become for their compatriots and territorial neighbours and the reluctance of the international community to effectively respond to restore order. Finally, the paper suggests some ways in which the legal order of the state can be rejuvenated in such a way as to be able to meet contemporary needs of law and order on the one hand and freedom and liberty on the other.

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Trends in the Use of Information Technology in Maritime Transportation

Author(s): Erdem Muhammed Said / Language(s): English Publication Year: 0

We set out to discuss in this paper about maritime transportation. It is known that more than 90% of global trade is supported at sea. In the last century, the shipping industry recorded an increase in total trade. The growth of industrialization and the liberalization of the national economies have favored free trade and increased demand for consumer products. The development of technologies has caused maritime transport to evolve efficiently and become a prompt method of transport. A look at the international maritime transport system presents a system consisting of three components, namely: the maritime transport system (freight and passengers), auxiliary maritime services (any activity related to cargo handling in ports and ships) and port services (activities related only to management ship in ports). Maritime transport and is an integral, sometimes less visible, part of the world economy.

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Institutionalized Corruption and National Development Crisis in Nigeria

Author(s): Kingsley Nnorom / Language(s): English Publication Year: 0

Globally, corruption has become one of the major threats to development especially in developing societies that lack strong institutions capable of preventing or inhibiting the manifestations of corrupt acts. In Nigeria, corruption has been deeply rooted in virtually all spheres of national life. More worrisome is the degree of rot in many institutions saddled with the duty of combating corruption in Nigeria. The paper argues that the endemic corruption ravaging state institutions in Nigeria is a major threat to national development. We extracted some of the basic propositions of the elite theory as the theoretical guide while utilizing documentary method of data gathering. Its analytical rigour is anchored on qualitative descriptive analysis. It concludes that the elites who manage major state institutions and seem to shoulder the responsibility of anti-corruption fight have remained the major perpetrators of corruption in Nigeria. Hence, ending corruption becomes undeniably not feasible. The paper therefore recommends a paradigm change from the hitherto elitist driven corruption eradication programmes and agencies to more radically independent corrupt institutions that will be capable of penalising all involved in corrupt practices without fear or favour.

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The Impact of ‘Banks Specific Regulations” on Determinants of Financial Performance: Empirical Evidence from Ghana - A PMG ARDL Approach

Author(s): Isaac Okyere Paintsil,Zhao Xi Cang,Emmanuel Kwaku Manu / Language(s): English Publication Year: 0

The world financial cataclysms bring tremendous monetary flaws in the financial framework for the entire world. In many countries, the situation in the financial division turned out to be severe to the point that the legislature was forced to begin to expand the bundle to maintain the financial segment. In this study, a PANEL approach was use to assess the impact of bank specific regulation (BSR) on financial performance (FP) of bank in Ghana for the period of 10 years. In this examination, the association is divided between financial performance (FP) and BSR (the interest rate (IR), foreign exchange rate (FER) and credit risk (CR)) between banks in Ghana. To begin with, the direction of stationary factor was affirmed. A panel test by Pedroni and Kao is used to achieve the long-term relationship between the factors in the model, in which FP is endogenous variable and BSR is exogenous. Also, the test of causation was built by (Granger, 1969) to direct whether a causal relationship exists among the factors. The examination showed long-term relationship depending by the Granger causal relationship which shows a bi-directional, Uni-directional connection in the middle of a factor.

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Forensic Identification of Persons by External Signals

Author(s): Ovidiu Andrei Hamburda / Language(s): English Publication Year: 0

Since ancient times, it has been necessary to differentiate one people from another, using for this purpose elements of individualization such as the external appearance of the face, corpulence, the existence of congenital or accidental malformations, of certain habits. The distinctions between the external aspects of the persons were used with the passage of time and by the state legal bodies, in order to identify the criminals. Among the fundamental concerns of the judicial bodies were those regarding the identification of persons based on the external characteristics specific to each individual, and on the other hand, the creation of a system of records and registration of persons who contravene the legal norms. Based on the generalized practice of the judicial bodies, it was concluded that the main elements that can underpin the identification of missing persons, after signals, are given by the differences between the anatomical and functional properties of each individual.

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Tele-Working in European Legislation and the Romanian Law System

Author(s): Agata Mihaela Popescu / Language(s): English Publication Year: 0

At the present, labor legislation is at a crossroads, the changes at both national and European level have shown that a radical change of vision on working relations is necessary. One of the most recent legislative changes is the regulation of a new type of special contract – tele-working. In support of the flexibility of the labor relations and their modernization. Romanian legislation has adapted to these requirements, by adopting the Law no. 81/2018 on regulation of teleworking activity, in force since April 5, 2018. The scope of the Law is undefined, while the text of Art. 1 par. (2) regulates that “This law shall apply in the fields of activity where it is possible to carry out tele-work activity”. In other words, without specifying who is the addressees of the law, it concerns a category of employees who are connected to the realities of communication technology in a broad sense, to the latest news of the field in which they work and, in general, to the daily universe through the Internet, social networking and mobile applications. In other words, the recipients are the workers involved in the information society through its use and development, and not every worker holding a terminal that can connect to information and communication technology, since it is a “tele-employee” only the one who is willing to use the equipment needed to deliver the result of his work in an employment relationship, of course in agreement with the employer.

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Contributory Factors to Internet Crimes in Nigeria – A Survey

Author(s): Gbenga T. Omoniyi,Shahrudin Awang Nor,Nor Iadah Yusop / Language(s): English Publication Year: 0

Internet crimes, also known as Cyber-crimes are act punishable by law. Nigeria government, in order to curb excessiveness of Internet crimes enacted different regulatory and prohibitory laws in support of views of some theorists who claimed that social factors increase users’ vulnerability to computer and Internet attacks. Social factors such as security policy severity, security policy certainty, attitude and attachment have little or no significant relationship with the level of Internet crimes in Nigeria; involvement as a social factor has the strongest significant relationship with the level of Internet crimes in Nigeria; this is followed by commitment, belief and knowledge. Internet users can be tricked, conned and sometimes forcefully compelled to compromise and breach security metrics; security metrics are easily breached if users do not understand or employ security mechanism. Presented in this paper is the survey of the contributory factors to Internet crimes in Nigeria. Data used were gathered by questionnaire.

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Some Aspects of Crime Scene Investigation

Author(s): Mihnea Andrei Costache / Language(s): English Publication Year: 0

The crime scene investigation represents the procedural and criminalistic tactical activity whose object is the immediate perception of the place where the crime was committed; searching, discovering, revealing, fixing, picking up and examining traces and other means of evidence; specifying their position and status; determining the path taken by the offender (iter criminis), with the purpose of establishing the nature and the circumstances of the commission of the act, as well as the data necessary to identify the perpetrator. The crime scene investigation is the most important place for the criminal investigation, being, most of the times, the starting point of the forensic investigation. It is the richest in traces or data regarding the fact and its perpetrator, so how the entire investigation, search and collection of the traces or material evidence is carried out, as well as the determination of the results of the investigations, will depend on the discovery of the crime and the identification of the perpetrator.

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