Oluwatosin Ilori, Nelly Tochi Nwosu, Henry Nwapali
et al.
The Sarbanes-Oxley Act (SOX) of 2002 was enacted to enhance corporate governance and strengthen financial disclosures, thereby improving the accuracy and reliability of corporate financial statements. Despite its crucial role in safeguarding financial integrity, compliance with SOX requirements presents significant challenges for organizations due to its stringent and comprehensive mandates. This review explores strategic approaches and best practices for optimizing SOX compliance, focusing on the intersection of regulatory adherence and operational efficiency. SOX compliance primarily revolves around internal control over financial reporting (ICFR), auditor independence, corporate responsibility, and enhanced financial disclosures. The complexity of these requirements often leads to substantial compliance costs, increased administrative burdens, and potential operational disruptions. Identifying and mitigating these challenges is essential for maintaining financial integrity and organizational resilience. Implementing a risk-based approach to prioritize compliance efforts on areas with the highest risk of material misstatements. Conducting thorough risk assessments to identify and address vulnerabilities in financial reporting processes. Leveraging automation and advanced technologies, such as artificial intelligence and machine learning, to streamline compliance processes and enhance accuracy. Utilizing data analytics to monitor and assess control effectiveness continuously. Establishing and maintaining robust internal controls tailored to the organization's specific risk profile and operational environment. Regularly reviewing and updating controls to adapt to evolving regulatory requirements and business changes. Providing comprehensive training programs for employees at all levels to ensure awareness and understanding of SOX requirements and their roles in compliance. Promoting a culture of ethical behavior and accountability throughout the organization. Engaging independent third-party auditors to conduct objective assessments of compliance efforts and provide recommendations for improvement. Implementing continuous monitoring mechanisms to detect and address compliance issues proactively. The review highlights several best practices for achieving and maintaining SOX compliance, including integrating compliance into the broader corporate governance framework, fostering collaboration between internal audit and compliance functions, and adopting a proactive rather than reactive compliance mindset. Optimizing SOX compliance is pivotal for ensuring financial integrity and corporate accountability. By adopting strategic approaches and best practices, organizations can navigate the complexities of SOX requirements effectively, mitigate compliance risks, and reinforce stakeholder trust in their financial disclosures. In this review paper, I discuss the strategic approaches, challenges, and best practices in ensuring robust SOX compliance. I emphasize how meticulous internal audits and effective internal controls can enhance financial reporting accuracy and organizational integrity, drawing from my extensive experience in the field.
This study aims to explore the negative judgments regarding the legitimacy of human resources (HR) departments, whose organizational role and professional standing are frequently debated, as expressed on social media. User-generated comments on Ekşisözlük, one of Turkey’s leading social media platforms, were analyzed through qualitative content analysis. These negative judgments toward HR were interpreted within the framework of legitimacy theory. The dataset consists of 1,179 entries posted under a variety of HR-related headings on Ekşisözlük. The analysis revealed that negative perceptions of HR were categorized under three main themes: instrumental legitimacy, relational legitimacy, and moral legitimacy. The findings indicate that perceptions of HR in Turkey are closely tied to cultural norms, hierarchical workplace relationships, and the degree of institutionalization. It is anticipated that the results will contribute to ongoing academic and public discussions on the legitimacy of HR, while also offering HR professionals and organizational leaders a deeper understanding of social media-based perceptions.
Management. Industrial management, Organizational behaviour, change and effectiveness. Corporate culture
The only constant principle in our world today is change, in such a way that change has become a constant element of today's equations. Change and transformation has caused new stimuli in the business world and has made flexibility skills an important necessity. Therefore, the current research was conducted with the aim of recognizing and understanding the cognitive flexibility skills of managers with the FCM method. This research is applied in terms of purpose and it is survey and exploratory research in terms of data collection method. The statistical population of the research consists of experts including industrial and organizational psychologists and managers of knowledge-based companies, whose sample members were selected using the purposeful sampling method and based on the principle of theoretical saturation. The data collection tool is interview in the qualitative part and a questionnaire in the quantitative part. The validity and reliability of the tools have been analyzed using content validity and intra-coder-inter-coder reliability for the interview and content validity and retest reliability for the questionnaire, respectively. In this research, content analysis and coding method was used in qualitative part and fuzzy mapping method (FCM) in quantitative part for data analysis.
This paper focuses on the concept of craft entrepreneurship, focusing on the career trajectory of Pol Polloniato, an “artiere”—someone who merges artistic vision with traditional craftsmanship—and a renowned ceramist from Nove, Bassano del Grappa, Italy. Italian craft, particularly in the Veneto region, has deep cultural and economic roots intertwined with family businesses and industrial districts. An artisan entrepreneur blends traditional, handmade techniques with innovation, prioritising cultural value over the production of functional goods. Craft entrepreneurs contribute to regional development, creating social and economic value through their craftsmanship, frequently within family businesses or as independent artisans, while also engaging with their communities. Through the lens of Polloniato’s career, this study highlights how an artisan navigates the complex relationship between tradition, innovation, and community, thus becoming a craft entrepreneur. The article proposes a four-step process model for artisan entrepreneurship, rooted in career development, which includes phases of cultural rootedness, experimentation, legitimation, and return to community. This research is part of a wider Horizon Project. The findings have implications for regional development policies aimed at supporting craft ecosystems and ensuring their sustainability in the face of economic challenges.
Organizational behaviour, change and effectiveness. Corporate culture
Artificial intelligence (AI) increasingly influences the Cultural and Creative Industries (CCIs), offering new ways to support and enhance the sector. In the field of cultural heritage, AI has proven valuable across various disciplines, assisting in restoration, reconstruction, and the enrichment of historical knowledge. This paradigm opens new perspectives for fashion heritage, where AI technologies contribute to the preservation, reinterpretation, and dissemination of digitised archival materials, including garments, textiles, sketches, and photographs. This article investigates how AI is being integrated into fashion heritage practices by combining academic literature with practice-based evidence. Through an integrative review, it identifies three main trajectories of application: Conservation, Reinterpretation, and Exploration. These clusters highlight how AI is reshaping archival workflows, expanding access, and supporting new creative and curatorial approaches. The intersections between the trajectories give rise to the Creative Recovery, Heritage Imaginaries, and Augmented Access, which enable hybrid practices in current AI applications. The study concludes with a critical reflection on the main ethical concerns, including legal issues, economic implications, and concerns about data representation. These reflections are accompanied by a broader reconsideration of how memory is constructed and mediated in the contemporary context, increasingly shaped by human–AI collaboration.
Organizational behaviour, change and effectiveness. Corporate culture
Tasbih Tasbih, Saidah A. Hafid, Andi Faisal Bakti
et al.
The study discusses the integration of Living Hadith into nautical da‘wah as an innovative, faith-based approach to enhancing environmental awareness on Kapoposang Island, Indonesia. Employing a qualitative narrative method, data were collected through in-depth interviews, participant observation, and documentation to analyse how prophetic traditions, particularly teachings on cleanliness, are contextualized in environmental stewardship practices. The findings indicate that integrating hadith values into environmental awareness campaigns strengthens community engagement and encourages sustainable behavioural change, especially in waste management and marine conservation. Religious messages, such as the hadith stating that “cleanliness is part of faith,” are translated into concrete actions through community lectures, coastal clean-up activities, and recycling initiatives. The effectiveness of these actions is further reinforced by institutional collaboration between Alauddin State Islamic University Makassar, local government authorities, and community organizations, enabling religious teachings to be implemented in tangible ecological practices. Despite ongoing challenges, including limited human resources, technical capacity, logistical constraints, and external sources of marine pollution, the program has succeeded in fostering a culture of cleanliness rooted in hadith values. Accordingly, this study underscores the potential of nautical da‘wah as a holistic and context-sensitive model of environmental management and recommends its further development and repetitive-comparative studies in other coastal communities across Indonesia. [Penelitian mendiskusikan integrasi living hadis dalam dakwah bahari sebagai pendekatan inovatif berbasis keagamaan untuk meningkatkan kesadaran lingkungan di Pulau Kapoposang, Indonesia. Dengan menggunakan metode kualitatif naratif, data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan dokumentasi untuk menganalisis bagaimana tradisi kenabian, khususnya ajaran tentang kebersihan, dikontekstualisasikan dalam praktik-praktik penjagaan lingkungan. Temuan penelitian menunjukkan bahwa pengintegrasian nilai-nilai hadis ke dalam kampanye peduli lingkungan mampu memperkuat keterlibatan masyarakat, serta mendorong mereka untuk melakukan perubahan perilaku yang berkelanjutan, terutama dalam pengelolaan sampah dan pelestarian lingkungan laut. Pesan-pesan keagamaan, seperti hadis “kebersihan adalah bagian dari iman,” diterjemahkan ke dalam tindakan nyata melalui ceramah komunitas, kegiatan bersih-bersih pesisir, dan inisiatif daur ulang. Efektivitas tindakan tersebut semakin diperkuat dengan adanya kolaborasi kelembagaan antara Universitas Islam Negeri Alauddin Makassar, pemerintah daerah, dan organisasi masyarakat, sehingga ajaran keagamaan dapat diimplementasikan dalam praktik ekologis yang konkret. Meskipun masih menghadapi berbagai tantangan, seperti keterbatasan sumber daya manusia, kapasitas teknis, dan kendala logistik, serta adanya pencemaran laut yang bersumber dari luar wilayah, program ini berhasil menumbuhkan budaya kebersihan yang berakar pada nilai-nilai hadis. Dengan demikian, penelitian ini memberikan kontribusi berupa penegasan potensi dakwah bahari sebagai model pengelolaan lingkungan yang holistik dan kontekstual, serta merekomendasikan pengembangan dan kajian komparatif-repetitif pada komunitas pesisir lainnya di Indonesia.]
The article explores the theoretical and practical aspects of implementing process management for change management at enterprises in the context of the transition to a circular economy. A comprehensive analysis of the current state of implementation of the process approach at industrial enterprises of Ukraine was carried out and the key problems of its implementation were identified, including: insufficient theoretical and methodological base, lack of practical experience in implementing circular business models, limited resources for system transformations and a low level of staff readiness for changes. A methodology for evaluating the effectiveness of process changes has been developed, which is based on a multi-level system of key performance indicators (KPI) and takes into account economic (operating costs, resource saving, profitability), environmental (waste, emissions, energy efficiency) and operational (cycle duration, productivity, quality) aspects of activity enterprises. A mechanism for integrating the principles of circularity into the business processes of industrial enterprises is proposed, which includes interrelated components: organizational, technological and infrastructural support, which creates the basis for the effective transformation of a linear model of production into a circular one. A set of practical recommendations for the implementation of a process approach to change management has been formed, which covers nine key areas: strategic level, organizational support, technological aspects, process changes, infrastructural support, interaction with stakeholders, monitoring and control, risk management and development of corporate culture. The key factors for the success of the implementation of process changes in the conditions of the transition to a circular economy have been determined, including: a clear strategic vision, an effective change management system, the involvement of personnel, the development of the necessary competencies and the formation of an appropriate corporate culture.
Ida Neka Impriasih, Tri Lestari Hadiati, Aris Toening Winarni
This study investigates the influence of transformational leadership on teacher performance in disadvantaged regions, with a specific focus on SMP Satu Atap Werdi in Pekalongan Regency. Schools located in remote and underdeveloped areas often face structural challenges such as limited resources, inadequate infrastructure, and geographical isolation, which significantly hinder the delivery of quality education. In this context, the role of school principals becomes critical in shaping organizational culture and motivating educators to maintain high performance despite the constraints. The research employed a qualitative descriptive approach, using participant observation, in-depth interviews, and document analysis to gather rich and comprehensive data from the principal and teachers as key informants. Findings indicate that even though SMP Satu Atap Werdi operates in an area with severely limited facilities, the transformational leadership style adopted by the principal has successfully brought about meaningful improvements in school management and teacher performance. The leadership was manifested through four main dimensions: idealized influence, demonstrated by strong role modelling and exemplary behaviour; inspirational motivation, reflected in the principal’s ability to encourage teachers to remain committed and enthusiastic; intellectual stimulation, which fostered creativity, innovation, and problem-solving among teachers; and individualized consideration, shown through personal guidance and support tailored to each teacher’s needs. These practices led to visible progress in teacher discipline, professional dedication, and organizational commitment. The study underscores the importance of transformational leadership as a catalyst for positive organizational change in education, particularly under challenging circumstances. The findings align with previous literature highlighting its effectiveness in motivating subordinates and enhancing performance. From a practical standpoint, this research suggests the need for policymakers and education stakeholders to strengthen transformational leadership practices in schools across disadvantaged regions as a strategy to achieve equitable educational quality in Indonesia.
Digital transformation plays a key role in shaping and improving customer relationships in a modern business environment. This paper explores how digital technologies affect customer relationship management (CRM), with an emphasis on the changes they bring to communication personalization, multi-channel access, and customer support automation. Such changes contribute to greater customer satisfaction, strengthening their loyalty, and generally better business results. Digital solutions enable organizations to better understand the needs and behaviours of their users, which increases the effectiveness of business decisions. At the same time, a new business culture based on agility, innovation, and adaptation to the user experience is also developing. Despite the advantages, the digital transformation process faces challenges such as resistance within the organization, security threats, and technical obstacles. Effective implementation of digital solutions requires a clearly defined strategy, continuous employee education, and responsible data management. Digital transformation is a strategic approach that allows companies to build long-term and quality relationships with customers in an increasingly demanding market environment. The paper presents the results of a research conducted on the implementation of digital technologies in customer relationship management processes and the effects of applying digitalization in these processes. Key words: Digital transformation, customer relationship management (CRM), personalization, omnichannel, customer loyalty.
The purpose of the article is to study the relationship between the level of users’ digital literacy and the effectiveness of implementing Electronic Document Management Systems (EDMS) in the context of digital transformation within organizations. It demonstrates that digital literacy is not only an individual skill but also a strategic resource that directly affects the success of digital technology adoption in both public and private sectors. The methodology of the theoretical analysis in this article is based on modern conceptual approaches to defining digital competence, including the UNESCO Global Framework for Digital Skills, which views digital literacy as the ability to effectively access, evaluate, analyze, and create information using digital technologies, and the European DigComp 2.1/2.2 model, which outlines five key areas and more than twenty competencies necessary for developing digital maturity among employees. Particular attention is given to the Critical Success Factors (CSFs) in implementing EDMS, such as management support, project management quality, integration with existing information systems, standardization of document management processes and policies, and the level of employees’ digital competence. The article summarizes the results of literature analysis and practical case studies on EDMS implementation across different types of organizations. The results. Based on the findings, the author proposes recommendations to improve employees’ digital literacy, including systematic digital skill audits aligned with the UNESCO and DigComp models, the development of internal training and user support programs, the creation of “superuser” networks, and the establishment of a corporate culture of digital growth. The paper highlights the role of libraries as social institutions that serve as intermediaries between citizens and the digital environment, providing access to electronic resources and promoting digital culture and an inclusive society. Additionally, the study addresses the integration of digital education into professional training systems for administrative and managerial staff. The scientific novelty of the research lies in the professional learning and it is emphasized as a means to enhance digital competence in a rapidly changing technological landscape. The need for national strategies and programs aimed at developing digital skills across different age and professional groups is also noted. The practical significance of the article. Concise practical recommendations for improving the effectiveness of EDMS implementation by strengthening employees’ digital literacy are provided. The proposed measures — digital audits, training, and user support — to facilitate rapid staff adaptation and the optimization of document processes. The consideration of digital inequality and ways to overcome it offers organizations additional tools for successful digital transformation.
Transdisciplinär forskning understryker att komplexa problem inte kan lösas inom ramen för ett enskilt expertområde. I stället krävs en integrering av olika kunskapsfält och praktiker. Denna artikel behandlar den oundvikliga osäkerhet som uppstår inom sådana samverkansprocesser kring komplexa frågor. Olika forskningsområden har identifierat sätt att förstå och praktiskt överbrygga den osäkerhet som uppstår när olika perspektiv möts och behöver integreras. Vi menar dock att osäkerhet förvisso verkar som ett hinder men också som en möjlighet i samverkansprocesser. Utifrån erfarenheter av interaktiva forskningsprojekt har fyra sätt som vi här kallar för ”dimensioner” framträtt som speciellt betydelsefulla för att osäkerhet ska utgöra en kreativ resurs snarare än ett hinder. Syftet med den här artikeln är att visa på hur dessa dimensioner av det vi kallar för ”förändringsrummet”, såsom liminalitet, resonans, metaforer och scaffolding, kan bidra till att samverkansprocessers osäkra tillstånd kan öppna upp för utvidgad perspektivmedvetenhet och kollektiv förändringsförmåga. Genom att reflektera över vår tidigare forskning i form av vinjetter vill vi peka på hur dessa dimensioner har, eller inte har, verkat i samklang. Därmed visar vi på hur de fyra dimensionerna behöver närvara på ett sammansatt sätt så att osäkerheter i samverkansprocesser i stället gör möjligt för en transformativ utveckling. Denna artikel är ett bidrag till den transdisciplinära forskningslitteraturen såväl som till praktik och teori kring interdisciplinär samverkan.
ENGLISH ABSTRACT
A space for change in four dimensions: Navigating uncertainty and enabling transformative co-production
Transdisciplinary research emphasizes that complex problems cannot be solved within one area of expertise but instead require the integration of different fields of knowledge and practices. This article addresses the inevitable uncertainty that arises in such collaborative processes around complex issues. Different research fields have identified ways to understand and in practical ways to overcome the uncertainty that arises when diverse perspectives meet and need to be integrated. However, we believe that while uncertainty certainly acts as an obstacle, it also presents opportunities in collaborative processes. Based on experiences of interactive research projects, four ways, or “dimensions”, have emerged as particularly important for uncertainty to act as a creative resource, rather than an obstacle. The purpose of this article is to show how these dimensions of what we call the “space of change”, such as liminality, resonance, metaphors, and scaffolding, can contribute to the uncertain state of collaborative processes opening for expanded perspective awareness and collective capacity. By reflecting on our previous research in the form of vignettes, we want to point out how these dimensions have, or have not, worked in harmony. In doing so, we show how the four dimensions need to be present in a composite way so that uncertainties in collaborative processes instead enable transformative development. This article is a contribution to the transdisciplinary research literature as well as to the practice and theory of interdisciplinary collaboration.
Organizational behaviour, change and effectiveness. Corporate culture
The strategy-as-practice view is one of the new, emerging and developing perspectives in the field of strategy research. This view places great emphasis on the study of language, and discourse in small and local areas. The study, relying on this approach and using thematic analysis, seeks to investigate how senior managers in large Iranian organizations use language to gain more legitimacy. The research after analyzing 43 interviews related to 31 people (population: 59 people) of senior managers of large organizations in Iran have reached saturation. The samples were obtained from a combination of convenience, purposive and theoretical sampling. Kappa coefficient was used to validate the research. Its number was 0.74. In the first step of coding, 61 open codes were identified. Finally, as a result of the second step or the axial coding, it was found that the managers of large Iranian organizations in order to legitimize themselves, their decisions and actions continuously use the six language patterns of "science, ethics, dependence, differentiation, order and future" in their statements, interviews, speeches, and the like and have institutionalized them. These language patterns sometimes have a constructive and functional role and many times they have a destructive and non-functional role.
Organizational transformations play a pivotal role in a company's development and competitiveness in the modern world. They encompass a variety of changes in structure, processes, corporate culture, and strategy. These changes are not just about adaptation but about increasing efficiency and adaptability, enhancing the company's potential for growth and resilience in the face of external challenges. The article aims to study the role and consequences of these transformations in the enterprise's activity in modern conditions. It was determined that the development processes of each enterprise in modern realities are associated with continuous organizational changes and subsequent adaptation to them. It has been proven that in the fast-moving and unstable economic environment of Ukraine, organizational changes become not only relevant but also necessary for the survival and development of enterprises. This connection defines the prerequisites for the enterprise's organizational transformations. Attention is focused on the fact that assessing the consequences of organizational transformations at the enterprise is a rather complex task that requires various indicators. The choice of their list depends on the specifics of business activity and the nature of transformations. The leading indicators are proposed to be divided into financial, operational, organizational, and other categories specific to a specific industry or enterprise. It has been proven that in modern conditions, enterprise transformations can have significant advantages and disadvantages. The positive and negative sides of the changes foreseen in organizational transformations are studied. In order to ensure such an analysis, development indicators and markers of the transformation process should be clearly defined at the stage of change planning. Their presence provides tools for measuring progress, identifying problems, and evaluating the effectiveness and feasibility of making management decisions, ultimately contributing to achieving the company's strategic goals.
The process of transforming an enterprise into a highly efficient business organization is a complex and multidimensional phenomenon encompassing structural, operational, strategic, and cultural changes. In the context of modern economic dynamics and globalization, companies are forced to adapt to changing market conditions, increasing competition, and technological advancements. The foundation of effective transformation is a comprehensive approach that includes business process reengineering, organizational structure optimization, management system improvement, implementation of innovative technologies, and corporate culture development. An enterprise striving for high efficiency must review its internal processes, identify weak points, eliminate unnecessary links in the production cycle, and implement modern management methods such as Lean, Agile, and Six Sigma. Strategic planning plays a crucial role in the transformation process, involving the formulation of a clear mission, vision, and long-term objectives. A strategy must consider market trends, consumer demands, and competitive advantages to allow the enterprise to position itself effectively within the industry. The adoption of digital technologies, including business process automation, big data utilization, artificial intelligence, and cloud computing, enhances productivity, reduces costs, and improves managerial decision-making. Beyond the technological aspect, transformation entails changes in corporate culture, including the development of teamwork, increased employee motivation, the formation of leadership qualities among managers, and employee engagement in decision-making processes. Flexibility and adaptability are key factors for a successful transformation, as the organization must quickly respond to changes in the market environment and promptly adjust its strategies. Effective communication across all management levels ensures coordinated actions and synergy in achieving set goals. The use of KPIs and other analytical tools helps assess the effectiveness of transformation measures and implement corrective actions. The successful conversion of an enterprise into a highly efficient business organization is possible only through a comprehensive approach that combines strategic management, technological innovations, flexibility, and an effective corporate culture.
This paper thoroughly reviews the literature on the link between leadership style, digital leadership, and the climate of a company. As more and more organizations embrace digital developments, it’s important to know how leadership styles and digital leadership affect the environment of a company. This study aimed to combine what we already know about leadership styles with digital leadership. This will help us understand how corporate climate affects the relationship between leadership style and digital leadership. The results showed that the organizational climate, which is affected by how leaders do their jobs, significantly affects how well digital leadership practices work in a company. Different types of leadership have different effects on a company’s culture, which can help or hurt the success of digital leadership initiatives. The results also showed how important it is to understand and change the organization’s culture in order to use digital tools and lead teams well in the digital age. By creating a positive and helpful environment, organizations can make it easier for digital leadership practices to be adopted and used successfully. This will improve the effectiveness of leadership and the results of the whole organization. Keywords: Leadership Style, Digital Leadership, Organizational Climates
Abstract
Many articles have been written about Obaid Zakani, his thoughts and works, and his status as a satirist in Persian literature. Due to the volume of works and the continuity of such research, it is necessary to review the published works in order to be familiar with the strengths and weaknesses of this type of research so that its results can be used to fill the gaps in this section. In this research, the thematic and historical course of Obaid pajoohi's scientific articles has been studied and about 70 articles written in the period of 1300 to 1400 have been studied. Articles in six historical periods and in six subjects: Obaid's satire, Obaid's biography, introduction of works, content and theme, rhetorical techniques and satire, comparative studies and study of literary theories in Obaid's works; They have been studied and classified by content analysis and statistics Studies show that most articles in this field were written in the nineties, which in terms of quality have a better variety of topics and analytical quality than previous periods, but still have many shortcomings, including addressing the generalities and not providing statistics in most articles. Lack of mastery of new study methods such as comparative studies as well as literary theories, great importance to the structure of the article and its stereotyping, and less attention is paid to the content, reasoning and scientific analysis. After the 90s, the most articles in the field of Obaid research were written in the 70s, but the articles of the 80s, although in terms of number, are less than the articles of the 70s. In terms of the quality and diversity of the subject, they have a more scientific structure and content than the previous articles.
Organizational behaviour, change and effectiveness. Corporate culture, Fine Arts
پژوهش پیش رو، باهدف سنجش میزان هوش فرهنگی و تشریح رابطۀ آن با میزان قومگرایی در بین دانشجویان ساکن در خوابگاههای دانشگاه ملایر بهروش پیمایشی و با بهرهگیری از پرسشنامه انجامشده است. حجم نمونه با استفاده از فرمول کوکران برابر با 350 نفر است و نمونه بهشیوۀ نمونهگیری تصادفی انتخاب شدند. در این پژوهش، دانشجویان در سطح متوسط به بالا (43/73) از هوش فرهنگی برخوردار هستند. همچنین، میزان قومگرایی آنها پایینتر از سطح متوسط (49/56) بهدست آمد. نتایج آزمون همبستگی، نشان از معنادار و معکوسبودن رابطۀ بین هوش فرهنگی (50/0-) و میزان قومگرایی دارد. بهعلاوه، همبستگی معناداری میان ابعاد هوش فرهنگی (شناختی، فراشناختی، انگیزشی و رفتاری) با قومگرایی تأیید گردید. علاوهبر این، نتایج رگرسیونی حاکی از آن است که از بین متغیرهای مستقل ابعاد هوش فرهنگی، متغیرهای هوش فرهنگی رفتاری با مقدار بتای 29/0 و هوش فرهنگی شناختی با مقدار بتای 27/0، بیشترین سهم را در تبیین متغیر وابسته داشتهاند. درنهایت، مجموع متغیرهای واردشده در الگوی رگرسیونی توانستهاند که 4/32 درصد از واریانس و یا تغییرات میزان قومگرایی دانشجویان را تبیین کنند.
Social sciences (General), Organizational behaviour, change and effectiveness. Corporate culture
Training has shown little effectiveness in altering harassing or discriminatory behavior. Limitations of prior intervention efforts may reflect poor conceptualization of the problems involved, poor training intervention design, approaches that engender cynicism, or misunderstanding psychological principles of attitude and behavior change. Interventions should capitalize on behavioral science models and tools at multiple levels from a broad array of disciplines to explain harassment and bias, and then to defeat these behaviors. Measures to ensure fair treatment should focus on leadership socialization, organizational culture and climate, increased professional competence, and integration with organizational approaches to corporate social responsibility and performance.
Purpose The purpose of this paper is to investigate which cross-country characteristics influence the going-public decisions and how the cultural values of the countries affect initial public offering (IPO) firms’ profitability and risk of financial distress. Design/methodology/approach Using a sample of privately held and firms that went public on the European and Asian Stock Exchanges between 2007 and 2011, this paper applies probit model and ordinary least squares regression to examine which cross-country characteristics could affect the decision to go public and how cultural values affect the profitability and risk of IPO firms.[AQ1] In addition, to overcome multicollinearity concerns caused by the use of Global Leadership and Organizational Behavioural Effectiveness culture dimensions, this paper factor analyses the dimensions using principal component analysis. Findings The results are as follows. First, this paper finds that firms in tradition-oriented countries are less likely to go public, while firms in result-oriented countries are more likely to hold an IPO. Second, this paper finds that country characteristics (i.e. financial deepening and taxation) affect the going-public decision. Third, this paper documents that IPO firms in traditionally and result-oriented countries have positive profitability and less risk of financial distress. Practical implications This study is intended for all those European and Asian policymakers and managers who want to improve their knowledge about what different indicators can establish the decision of firms that going-public facing different stages of their lifecycle. Specifically, policymakers wishing to promote IPO-activity in their countries may find it useful to strengthen the set of formal-institutions both to reduce corporate-taxation and to reduce the uncertainty associated with first-time share issuance and investment in such initiatives. This study is also intended for managers of companies that are not yet publicly-traded on their national stock-markets to be helpful to their decision-making processes. Originality/value This paper aims to extend the growing literature on the effects of cross-country factors on economic decision-making in finance and particularly adds to research that investigates the influence of these factors on the IPO decision of European and Asian firms.