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Search results for: design in All Content

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The Performance of the Leadership Traits of Female Leaders in Chinese Internet Promotion Service Industry

The Performance of the Leadership Traits of Female Leaders in Chinese Internet Promotion Service Industry

The Performance of the Leadership Traits of Female Leaders in Chinese Internet Promotion Service Industry

Author(s): Jingjing Wu,Ling Yao,Ildikó Rudnák / Language(s): English / Issue: 1/2021

Keywords: female leaders; leadership traits; leadership performance; personal attributes;

With the economic globalization, the development of Chinese enterprises and employees' demand for leadership performance of leaders is constantly changing. And the leadership of female leaders or female characteristics has been gradually proved to be more in line with the future development of the enterprise. Due to the continuous growth of the number of female leaders and the continuous recognition of their leadership abilities, it is also important to study the leadership traits of female leaders or the changes in leadership traits brought about by the changes in their personal attributes. The research object of this paper is the female leaders of the Internet promotion service industry in Guangdong Province, China. IndependentSamples T-Test and One-Way ANOVA in the SPSS software are used to analyze whether the personal attributes of female leaders have an impact on the performance of leadership traits, and which traits are affected. The results show that 4 of the 8 personal attributes studied in this paper have an impact on the performance of leadership traits, and 14 of the 34 leadership traits studied are affected by different personal attributes of female leaders. This research can provide a reference for organizations to formulate relevant policies, optimize the structure of managemnet and give female leaders the opportunity to fully demonstrate their strengths. In addition, female staff should be treated more fairly in human resources recruitment and promotion. The behavior of organizations to reduce gender bias can promote women‘s better career development.

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Some Aspects of Corporate Social Responsibility and Company Reputation:Evidence from Serbian Business Environment

Some Aspects of Corporate Social Responsibility and Company Reputation:Evidence from Serbian Business Environment

Some Aspects of Corporate Social Responsibility and Company Reputation: Evidence from Serbian Business Environment

Author(s): Biljana Chroneos Krasavac,Ema Karamata,Jasna Soldić-Aleksić,Katica RADOSAVLJEVIĆ / Language(s): English / Issue: 3/2021

Keywords: corporate social responsibility;corporate reputation;customer shopping behaviour;consumers’ decisions;ethical responsibility;COVID-19 pandemic;

Research question: This paper examines some aspects of corporate social responsibility (CSR) and company reputation (CR) in the Serbian business environment during the COVID-19 pandemic. Motivation: The survival, growth and development of companies in the current business environment are conditioned by their capability to reach socially responsible decisions and carry out activities that meet the expectations of different stakeholders. The main motive for this research has stemmed from the current global corona virus pandemic and the way this state of affairs has affected socially responsible behaviour of companies. The research of activities Serbian companies carried out in the time of crisis prompted us to explore the possible relationship between corporate social responsibility and its effects on corporate reputation, and consequently business results. Research idea: An empirical research has been conducted with the view to investigate the position of the public on the importance and impact of CSR on corporate reputation, and also to determine the key factors that guide the decisions of people living in the Republic of Serbia to shop, bearing in mind the socially responsible behaviour of companies. Data: The sample included 173 respondents, the number that allowed valid conclusions. The questionnaire was anonymous; all the respondents were residents of Serbia with access to the internet and willing to fill in the questionnaire, either by following the link advertised on social media or replying to the e-mail. Tools: The gathered data were processed and analysed using descriptive and explorative statistics. Research hypotheses were tested by: Frequency tables, Crosstable procedures, Paired Samples t-test, Spearman`s coefficient of correlation, Chi-square test, and Phi coefficient of correlation, resulting in conclusions and corresponding suggestions. Findings: Respondents perceive companies as social actors driven not only by profit, but by the interest of the community and their business environment. They believe companies can assume their responsibilities through different aspects of doing business, especially by contributing to the improvement of their consumer’s lifestyle. The majority of respondents tend to buy from companies they perceive as socially responsible from the point of view of further development of the society and their ethical behaviour towards the community. Contribution: The findings can encourage the company’s management to direct their financial and organizational resources into the better management of the CSR, especially during the crisis, because solidarity and care for the most vulnerable part of the population lead to an improvement in the reputation and business results of a company.

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The Influence of Flexible Work Arrangement on Employee Behavior During the COVID-19 Pandemic in the Republic of Serbia

The Influence of Flexible Work Arrangement on Employee Behavior During the COVID-19 Pandemic in the Republic of Serbia

The Influence of Flexible Work Arrangement on Employee Behavior During the COVID-19 Pandemic in the Republic of Serbia

Author(s): Dimitrije Gašić,Nemanja Berber / Language(s): English / Issue: 3/2021

Keywords: COVID-19 pandemic; flexible working arrangements;engagement; turnover intentions;Serbia;

Research Question: The authors investigate the impact of Flexible Work Arrangements (FWAs) on employee behavior during the COVID-19 pandemic in the Republic of Serbia. The main question is whether FWA and in which manner influences employees’ behavior, especially turnover intentions and employees’ engagement. Motivation: Based on the study results of Azar et al. (2018), Masuda et al. (2011), and Laurel et al. (2009), the author planned to identify the relations between FWA and the behavior of employees in terms of Engagement and Turnover intention in the Covid - 19 pandemic era. Idea: The research is created by considering the changes in the way of operating in almost all business activities caused by this pandemic. Having in mind the pandemic, and spreading of the virus after that, there is a gradual shift of work from the company's office to FWAs, especially "work from home" and teleworking. Data: The research was conducted during 2020/21, on a sample of 219 employees on whom this pandemic had a great impact and brought changes in the way of working, which became quite different from that before. Data collection is performed via an electronic survey Google-Forms, where respondents were able to answer the questions asked in the questionnaire via their electronic devices at any time. Tools: To analyze the data collected by completing the questionnaire, the author used Smart PLS 3 software to make the data analysis relevant. During the analysis of data in Smart PLS, an independent variable was formed that refers to "Flexible Work Arrangements", while the dependent variables are "Engagement" and "Turnover intentions". Findings: Based on the conducted research, we conclude that "FWAs" have a positive impact on the Engagements of employees in the Republic of Serbia and a negative impact on Turnover intentions. All hypotheses are confirmed. Contribution: The paper contributes to the literature by empirically testing how certain factors affect the behavior of employees in the Republic of Serbia during the COVID - 19 pandemic.

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PREPARATION OF LANGUAGE DATA FOR THE FRANČEK EDUCATIONAL PORTAL FOR SLOVENIAN LANGUAGE

PRIPRAVA JEZIKOVNIH PODATKOV ZA PEDAGOŠKI PORTAL O SLOVENŠČINI FRANČEK

Author(s): Kozma Ahačič,Janoš Ježovnik,Nina Ledinek,Andrej Perdih,Špela Žižić,Duša Race / Language(s): Slovenian / Issue: 1/2021

Keywords: educational language portal; pedagogical lexicography; dictionary; school grammar; dictionary linking; Slovenian language; Slovene language; didactic materials; children’s dictionary

The paper presents the processes of creating the portal Franček, the first interactive educational language portal with dictionary and grammatical content for Slovenian, and the preparation of language data for the portal. The portal, whose design is original and not based on any other language portal, provides information on the words’ meanings, synonyms, morphological paradigms, pronunciation, phraseology, dialect usage, history, and etymology. This data is linked to two educational grammars and accompanied by teaching materials, a game for smart devices, a language counselling service for teachers, and a description of modern teaching methods. The main purpose of the portal is to introduce students of elementary and secondary schools to the use of various dictionaries, to improve their linguistic and metalinguistic competence, and introduce them to other language resources. The portal fills the gap in existing Slovenian language resources, namely the lack of specialized or appropriately suited comprehensive dictionary manuals, primarily intended for the schooling population and use in education. The paper also presents the creation of new dictionary, grammatical, and teaching content, and the process of its adaptation and consolidation into a new, coherent whole. Due to the age span of target user groups the content and its visualization are adapted to three age groups (elementary-school grades 1 to 5, grades 6 to 9, and secondary school) based on their (meta)linguistic knowledge, while also taking into account the curricula forteaching Slovenian in elementary and secondary school.

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The use of STEAM project in shaping selected geometric concepts in preschoolers

The use of STEAM project in shaping selected geometric concepts in preschoolers

Wykorzystanie STEAM-owego projektu w kształtowaniu wybranych pojęć geometrycznych u przedszkolaków

Author(s): Agnieszka Bojarska-Sokołowska / Language(s): Polish / Issue: 1 (52)/2021

Keywords: STEAM; geometric intuitions of children; spatial orientation

The article presents the concept of using steam design in the shaping of geometric concepts in preschool children. Attention was paid to shaping the spatial imagination of children, i. e. develop-ing spatial orientation, discovering the properties of solids and the concept of symmetry. However, mathematical knowledge was not treated as a separate field of knowledge, but as a tool to solve a specific problem, which in this study is the creation of a tourist, mobile guide.

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How to Raise an Entrepreneur? Fostering Entrepreneurship in Slovenian Secondary Education

How to Raise an Entrepreneur? Fostering Entrepreneurship in Slovenian Secondary Education

How to Raise an Entrepreneur? Fostering Entrepreneurship in Slovenian Secondary Education

Author(s): Saša Poljak Istenič / Language(s): English / Issue: 33/2021

Keywords: entrepreneurship education; secondary schools; (mitigating) neoliberalism; students-as-givers;

The article uses a case-study of a Slovenian secondary school to discuss national specifics and European trajectories of entrepreneurship education. It is based on an historical overview of its development in Slovenia and narrative interviews with educators, headmasters, mentors, and students to illustrate how educational opportunities shape students’ agency. Adding to the standard argument of the neoliberalisation of contemporary education in which students are seen as human capital, the article analyses how the school works with them in regular programmes and extracurricular activities to avoid neoliberal labelling. It fosters volunteering, addresses local problems, and encourages the critical assessment of the need to intervene.

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Vladko Maček’s apartment in Zagreb and farm in Kupinec: Symbolic places of power of the Croatian peasant movement in the 1930s

Vladko Maček’s apartment in Zagreb and farm in Kupinec: Symbolic places of power of the Croatian peasant movement in the 1930s

Vladko Maček’s apartment in Zagreb and farm in Kupinec: Symbolic places of power of the Croatian peasant movement in the 1930s

Author(s): Ivica Šute / Language(s): English / Issue: 33/2021

Keywords: Vladko Maček; Croatian Peasant Party; law office; farm; Kupinec; political symbols;

After the death of Stjepan Radić (1928) and the establishment of the dictatorship of King Alexander (1929), all political parties in the Kingdom of Yugoslavia were banned, and, even after the resumption of political life in 1935, the parties were not fully legalised. This fact decisively influenced the internal structure of the strongest Croatian political party in the interwar period, the Croatian Peasant Party. Instead of the previous party bodies (the Assembly, the Main Board), the key decisions were made by a narrow circle of party members gathered around the new party leader – Vladko Maček. His farm in Kupinec, as well as a law office in Deželićeva Street in Zagreb, became the real seats of the party and of the Croatian peasant movement, as well as symbolic centres of parallel political power. The aim of this paper is to analyse the meaning of new places of power and their ideological ignificance in the Croatian peasant movement in the 1930s.

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Transnational lives: An anthropological approach to the negotiation of national identity

Transnational lives: An anthropological approach to the negotiation of national identity

Transnational lives: An anthropological approach to the negotiation of national identity

Author(s): Sofia Poulia,Morana Jarec / Language(s): English / Issue: 33/2021

Keywords: Transnational mobility; National Identity; Southeast Europe; Belonging and Othering;

his article follows the life history of a Croatian-Greek family of four, whose members have spent their lifetime across multiple nation states. Through data collected during a four-month ethnographic fieldwork period in the city of Zagreb, issues of mobility, national identification, and a sense of belonging within the transnational social field are examined. Having been influenced by more than one nation state, the narrations of each of the interlocutors encompass diverse national discourses, reflecting their hybrid national identities. The findings mentioned in this paper underline, first and foremost, the persistent power of the nation state and raise considerable questions about the significance of boundaries and processes of othering in contemporary societies.

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Changes in substance use and other reinforcing behaviours during the COVID-19 crisis in a general population cohort study of young Swiss men

Changes in substance use and other reinforcing behaviours during the COVID-19 crisis in a general population cohort study of young Swiss men

Changes in substance use and other reinforcing behaviours during the COVID-19 crisis in a general population cohort study of young Swiss men

Author(s): Joseph Studer,Simon Marmet,Gerhard Gmel,Mathias Wicki,Florian Labhart,Céline Gachoud,Jean-Bernard Daeppen,Nicolas Bertholet / Language(s): English / Issue: 4/2021

Keywords: substance use; other reinforcing behaviours; COVID-19; cohort study on substance use risk factors; young men; Switzerland

Background and Aims. There are concerns about the potential impact of the coronavirus disease (COVID-19) pandemic on substance use (SU) and other reinforcing behaviours (ORB). This paper investigates changes in SU and ORB among young men during the COVID-19 crisis (i.e. March–June 2020). Methods. Before and during the COVID-19 crisis, 2,344 young Swiss men completed questionnaires covering SU (i.e. alcohol, cigarettes, illegal cannabis), ORB (i.e. gaming, watching TV series, internet pornography) and sociodemographic and work-related characteristics (i.e. deterioration in the work situation, change in working hours, change in working hours from home, healthcare workers’ and other professionals’ contacts with potentially infected people, linguistic region, call up to military or civil protection unit, living situation, age). Results. Latent-change score models showed significant decreases of 17% for drinking volume and frequency of heavy episodic drinking, and a significant increase of 75% for time spent gaming and watching TV series. Subgroups showed greater relative increases. French-speaking participants, those who experienced a deterioration in their work situation and healthcare workers in contact with potentially infected people reported increased cigarette use. Those without children increased gaming, whereas those who worked fewer hours, experienced a deterioration in their work situation or were French-speaking did more gaming and watched more TV series. Those who lived alone or were German-speaking watched more internet pornography. Conclusion. During the COVID-19 crisis, young Swiss men drank less alcohol and spent more time gaming and watching TV series. Changes in SU and ORB were not homogenous in the young Swiss men population.

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CARS AND GLOBAL LATE SOCIALISM

CARS AND GLOBAL LATE SOCIALISM

Author(s): Alina-Sandra Cucu / Language(s): English / Issue: 2018+19/2019

Keywords: 20th century; capitalist production; cars; Late Socialism; Fordism;

In the last decades of the 20th century, the world of capitalist production underwent extensive transformations. It has spread and contracted, it has become ever more differentiated, and it reconfigured spaces of production and distribution, as well as centres of accumulation. Scholarly literature documents the dominant trends of these decades: reterritorialization of the production chains, increasing mobility of capital, precarious employment, vulnerabilities in the realm of social reproduction, and the emergence of new managerial ideologies for a more effective control of labour. These structural transformations, which came to be understood as an entangled transition from the postwar social contract to neoliberal policies, and from Fordism to flexible production, left traces all over the globe.

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KNOWING FROM EXPERIENCE: ON INDUCTION IN A BROADER SENSE AND THE INTUITION OF ESSENCES

KNOWING FROM EXPERIENCE: ON INDUCTION IN A BROADER SENSE AND THE INTUITION OF ESSENCES

Author(s): Alexandru Bejinariu / Language(s): English / Issue: 2019+20/2020

Keywords: induction; experiential science; eidetic intuition; a priori laws; evidence; intuitive grasp; variation; positing character;

Phenomenology, in its Husserlian design, appeared as a form of descriptive psychology that aimed to overcome the boundaries of an empiric science and become a pure, eidetic discipline. In this paper, I reevaluate the relation between Husserl’s phenomenology and Brentano’s descriptive psychology or psychognosy. I argue that despite Husserl’s famous retraction of his initial characterization of phenomenology as descriptive psychology, in Brentano’s specific method of psychognosy exists a step that is not specific to any empirical science, does not imply any positing, and it is not bound to the actual world, namely: induction in a broader sense or the intuitive grasping of laws that arise from concepts.

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NARRATIVES OF SPACE: “TRADITIONS” BETWEEN ORAL AND WRITTEN MEMORY

NARRATIVES OF SPACE: “TRADITIONS” BETWEEN ORAL AND WRITTEN MEMORY

Author(s): Anamaria Iuga / Language(s): English / Issue: 2019+20/2020

Keywords: orality; literate culture; narratives of space; tradition; dynamics of culture; Buzău;

Contemporary local cultures, generically referred to as “traditional,” have their own dynamics, and an important part in this is played by the relation between oral and written culture, a relation that must be considered as early as the pre‑fieldwork stage of each ethnological research. Drawing on a case‑study from Buzău region, namely the narratives of the places situated in the vicinity of villages, the paper illustrates the flexibility and the dynamic nature of a local oral culture, its dialogue and complementarity with the literate culture, as well as its adaptative nature. It does so, by presenting the characteristics of three types of orality (see Zumthor 1990) encountered in the field: mixed orality, second orality (stressing the role of the intellectuals), and mediatized orality.

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The impact of Industry 4.0 on education contents

The impact of Industry 4.0 on education contents

The impact of Industry 4.0 on education contents

Author(s): Adriana Grenčíková,Marcel Kordoš,Valentinas Navickas / Language(s): English / Issue: 1/2021

Keywords: human resources management; labor market; skills; knowledge; education contents changes; job structure changes; education of employees; organisations operating; Slovakia;

New jobs will be created because of the Industry 4.0 concept implementation needs, employers will require new, especially digital skills and abilities from their employees. There is a need to change teaching and educational techniques in all types of schools, and instead of being specialized narrowly in one area, education should focus on a much broader overview, as people need to be educated in systemic and interdisciplinary thinking at all types of schools, including nontechnical ones. The main goal of the study is to identify areas on which the content of education should focused on in the future in terms to Industry 4.0. As research methods, a questionnaire survey was conducted in Slovak companies during the period of February – June 2019 along with statistical methods. The survey was carried out by random selection, 350 companies were contacted with a return of 220 responses. The research outcomes declare that changes in workforce qualification structure related to the Industry 4.0 concept implementation should have a positive effect on increasing the competitiveness of companies and increasing production effectivity. Based on the results it is proposed the expected positive changes should be transformed into enforcing the vocational training in companies and structural changes within the Slovak educational system.

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Government Expenditure and Economic Growth in Nigeria: a Disaggregated Analysis

Government Expenditure and Economic Growth in Nigeria: a Disaggregated Analysis

Government Expenditure and Economic Growth in Nigeria: a Disaggregated Analysis

Author(s): Samuel Daniel Ugochukwu,Lawrence Igwe Oruta / Language(s): English / Issue: 11/2021

Keywords: government expenditures; social services; financial services; human capital development; economic growth;

Government expenditure is an essential instrument for achieving full employment, price stability, improved standard of living, economic growth and other macroeconomic objectives. However, questions regarding the efficacy of government expenditures to attain these objectives have continued to rise due to the alarming rate of unemployment, inflation, poverty and other socio-economic problems in Nigeria. This has called for the need to investigate the allocation of resources to some selected sectors and their resultant impact on the Nigerian economy. This study examined the effect of various components of Government Expenditures on Economic Growth in Nigeria for periods between 1981 and 2020. The analysis was based on Secondary data. The study adopted the Error Correction model and Granger Causality Test. The short-run model revealed that the components of government expenditures like recurrent expenditures on agriculture, health and education have an insignificant negative impact on economic growth. Recurrent expenditure on debt servicing and road and construction indicated a positive and negligible impact on economic growth. Concerning capital expenditures, government capital expenditures on social services were shown to have a negative and significant impact on economic growth. In contrast, government capital expenditures on economic services indicated a positive and insignificant impact on economic growth in Nigeria. In the long run, all the components of government expenditures employed showed a significant effect on economic growth. The research finding establishes no clear conclusion about whether Keynesian or Adolf Wagner's law is operational in Nigeria. The study concludes that the Nigerian economy is on the wrong path to sustainable growth and development. The study recommends that the government should increase its allocations to priority sectors like health, education, agriculture and infrastructures. Furthermore, the government should stimulate investment and output using monetary and fiscal policies to increase internally generated revenue and reduce government borrowing. Lastly, the study emphasises the need to improve government spending efficiencies, transparency in budgetary processes, and strict monitoring of government projects.

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Surviving COVID-19 and beyond: a conceptual framework for SMEs in crisis

Surviving COVID-19 and beyond: a conceptual framework for SMEs in crisis

Surviving COVID-19 and beyond: a conceptual framework for SMEs in crisis

Author(s): Eyup Kahveci / Language(s): English / Issue: 1/2021

Keywords: Coronavirus (COVID-19); Small and Medium Enterprises (SMEs); crisis management strategies; strategic decision making; enterprise survival;

This study sets out to review in detail the available information on SMEs crisis management. Despite SMEs’ crucial role in the economy, relatively little research has been carried out on the effects of the economic crisis on SMEs and how they can cope with a crisis. This work will generate fresh insight into the crisis management for SMEs and provide a clear and easily understandable framework to survive COVID-19 and beyond. Ensuring sound cash flow during the crisis is the center of our framework. It is also crucial to have timely, accurate information and confident, courageous management. It will enable accurate analysis of the situation to restore or establish a new level of homeostasis from the perspective of bounded rationality. There is no generic treatment for overcoming a crisis. Tailor–made strategies and implementations empower companies to approach crisis resolution in the context of equifinality. There is only one goal: to survive the crisis. Yet, every company will have its own unique way to reach this goal.

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Money used in gaming is associated with problem gambling: Results of the ESPAD 2019 Finland

Money used in gaming is associated with problem gambling: Results of the ESPAD 2019 Finland

Money used in gaming is associated with problem gambling: Results of the ESPAD 2019 Finland

Author(s): Sari Castrén,Johanna Järvinen-Tassopoulos,Kirsimarja Raitasalo / Language(s): English / Issue: 4/2021

Keywords: gambling; gaming; digital games; adolescence; youth; ESPAD

Background and aims. The convergence of gaming and gambling may pose a risk for adolescents. Thus, it is important to find out how these behaviours are associated with other addictive behaviours in order to develop efficient preventive measures for youth. The aim of this study was to examine 1) whether problematic gaming and money used for gaming activities are risk factors for gambling, and 2) what kind of impact adolescents’ substance use along with other factors related to friends and parents have on this association. Methods. The European School Survey Project on Alcohol and Other Drugs data, 2019 of Finnish adolescents aged 15 to 16 (N = 4595). Cross-tabulations with Rao-Scott’s chisquare tests were applied to study the associations of the background factors with gambling in the past 12 months. A multinomial logistic regression model was fitted for the outcome variable (gambling in the past 12 months) adjusted for all independent and background variables. Results. Problematic gaming alone was not associated with gambling participation, whereas using money for digital games increased the risk of gambling. Boys gamble more than girls. The use of alcohol and drugs increased the risk of gambling. Parental monitoring reduced the risk of gambling, whereas hanging around weekly with friends increased the risk. Discussion and conclusions. Using money on gaming sites may put some adolescents at risk of developing problems with either gaming or gambling. The link between using money in digital games and gambling participation calls for preventive measures, intervention and regulatory acts.

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Culture-led regeneration as a vital instrument for preserving the cultural heritage of historical parks in Poland

Culture-led regeneration as a vital instrument for preserving the cultural heritage of historical parks in Poland

Culture-led regeneration as a vital instrument for preserving the cultural heritage of historical parks in Poland

Author(s): Stefania Środa-Murawska,Elżbieta Grzelak-Kostulska,Leszek S. Dąbrowski,Jadwiga Biegańska ,Paweł Smoliński / Language(s): English / Issue: 1/2021

Keywords: palace and park complexes; post-socialist country; Poland; culture-led regeneration;

Historical parks and palace and park complexes deserve special protection for their potential and as the embodiment of national heritage. Most of them are impressive estates that bear witness to their times and reflect the dreams and aspirations of their owners. However, because of the entangled history of post-socialist countries including Poland much of the cultural heritage they represent has been irreversibly destroyed. The aim of the study was to assess the concept of culture-led regeneration as applied to palace and park complexes situated in rural areas at risk of marginalisation in a post-socialist country, Poland, using the case of Kujawsko-Pomorskie Voivodeship. Its findings show that culture-led regeneration is a valuable instrument for protecting historical palace and park estates, which saves the areas from further devastation and boosts local development.

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ABNORMAL AUDIT FEES AND AUDIT QUALITY: THE INFLUENCE OF FINANCIAL EXPERTISE IN THE AUDIT COMMITTEE

ABNORMAL AUDIT FEES AND AUDIT QUALITY: THE INFLUENCE OF FINANCIAL EXPERTISE IN THE AUDIT COMMITTEE

ABNORMAL AUDIT FEES AND AUDIT QUALITY: THE INFLUENCE OF FINANCIAL EXPERTISE IN THE AUDIT COMMITTEE

Author(s): Emma Pennings,Georgios Georgakopoulos,Alexandros Sikalidis,Chris Grose / Language(s): English / Issue: 2/2021

Keywords: abnormal audit fees; restatements; audit quality; audit committees; financial expertise; discretionary accruals;

The Sarbanes-Oxley Act of 2002 had a major influence on the relationship between auditors and clients, and gave audit committees the responsibility for approving and negotiating audit fees. Even if, in theory, abnormal audit fees should be associated with audit quality, there is not yet a consensus in the literature – which is limited and inconclusive – on the statistical significance of their relationship. Therefore, to fill this research gap, this study examines the association between a firm’s audit fees with audit quality, while also assessing the impact of audit committee members’ financial expertise on that relationship. Specifically, a large time frame is employed for regression analysis in a sample consisting of 3,599 firm-year observations from 2010 to 2018 in the US market. A two-stage approach is used, where the first model estimates audit fees based on the model’s residuals according to prior relevant studies, while the second model uses the aforementioned residuals as the main variable of interest in a logistic regression with the appearance of restatements as the dependent variable. The findings conclude that abnormal audit fees have a negative impact on audit quality. Furthermore, financial expertise in the audit committees has a positive impact on audit quality. These findings also conclude that there is no significant relationship between the interaction of abnormal audit fees and financial expertise in the audit committees and audit quality. These results are robust, after having been subject to a robustness check of a different audit quality proxy: discretionary accruals. This is consistent with the economic bonding theory and is in line with prior research.

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Literary heritage in museum exhibitions: Identifying its main challenges in the European context

Literary heritage in museum exhibitions: Identifying its main challenges in the European context

Literary heritage in museum exhibitions: Identifying its main challenges in the European context

Author(s): Marina Strepetova,Jordi Arcos-Pumarola / Language(s): English / Issue: 3/2020

Keywords: house museum; intangible heritage; literary heritage; museography;

Literary heritage presents a dialectic relationship between tangible and intangible elements. This complex duality presents challenges for curators, who must try to communicate this immaterial essence through the exhibition language. This article, structured on a two-phase research process, aims to identify the main challenges for literary heritage valorisation and communication in the museum context. First, interviews with specialists in literary heritage and museology from Catalonia and Russia were carried out to identify the main issues to be considered when designing a literary heritage exhibition and managing a literary heritage centre. Second, the websites of three renowned literary European museums were analysed to inspect whether and how these aspects are tackled by these museums and presented to their potential visitors. Results show that, firstly, the duality of literary heritage is vital in the designing of the exhibition; and secondly, that concepts such as human mediation, literary tourism, and promotion are important in finding new strategies to communicate and visibilise literary heritage intangible meanings.

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Electrophysiological evidence of enhanced early attentional bias toward sexual images in individuals with tendencies toward cybersex addiction

Electrophysiological evidence of enhanced early attentional bias toward sexual images in individuals with tendencies toward cybersex addiction

Electrophysiological evidence of enhanced early attentional bias toward sexual images in individuals with tendencies toward cybersex addiction

Author(s): Jianfeng Wang,Yuanyuan Chen,Hui Zhang / Language(s): English / Issue: 4/2021

Keywords: cybersex addiction; attentional bias; Stroop task; event-related potentials; P200; late positive potential

Background and aims. Attentional bias is a key factor in addictive behavior maintenance. However, whether attentional bias has a similar effect on cybersex addiction is unclear. We investigated differences in the attentional processing of sexually explicit images between individuals with high tendencies toward cybersex addiction (TCA) versus low tendencies using behavioral and electrophysiological indices. Methods. Twenty-eight individuals with high TCA and 29 with low TCA performed an addiction Stroop task comprising sexual and neutral images in colored frames. Participants were asked to respond to the frame color and not the image contents, and behavioral and event-related potentials were recorded. Results. Behaviorally, an addiction Stroop interference effect was found in the high TCA group, as shown by the longer reaction times to judge the frame colors of sexual images. Electrophysiologically, a P200 (150–220 ms) enhancement was present in response to sexual images compared with neutral ones, which was absent in the low TCA group. The event-related potential correlates with the addiction Stroop interference effect, indicating that the attentional bias underlying the addiction Stroop interference operates at an automatic level. A general, sexually related bias was found in the late positive potential (300–700 ms) amplitude, although between-group differences were insignificant. Discussion and conclusions. These findings indicate that sexual stimuli grab the attentional resources of individuals with high TCA at early automatic stages of attentional processing. Increased cue reactivity to sexual stimuli may contribute to pornographic consumption and play a crucial role in sustaining problematic excessive use of online pornography.

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