“This paper’s purpose l is to determine whether certain firm-specific factors have an influence on the catering theory of dividend in the MENA region.” The catering theory of dividend related to the dividend policy by the different companies used in our paper to explain the decision by managers. The sample includes 600 non-financial firms listed stocks in the Stock Exchange of 6 countries from MENA region during the years 2010–2019. Catering theory explains why managers initiate (continue) to distribute dividends. A high dividend premium encourages managers to increase the level of dividend payment and explains why firms pay dividends or do not pay them thereafter. Investors should increase their demand for dividends to push managers to comply. Investors show their preference for dividend to self control, satisfaction and increase their profit. “This could be the catering incentive of the firm to decide to pay dividends”. Even although the result Investor preference for dividend is explained by different factors related to the firms characteristics from each firms is different from markets, it can be the evidence supporting the catering theory of dividend, not only in well-developed markets, but also in emerging markets such as our country.
The existence of residential well-being of the locals in the sense of equilibrium-state is a competitive advantage for tourism in a given destination. The rise of overtourism could jeopardize this equilibrium and ultimately the effectiveness of tourism in a vulnerable destination. The research question of the study aimed to answer: what are the spiral dynamics of the multifactorial characteristics of the sense of place that can be mapped under the influence of overtourism. Answering the question draws attention to the sense of place—which can be interpreted as a synonym for local character—of the issues of overtourism and residential well-being. Mapping the mechanism of action of the multifactorial characteristic of locality can help to identify non-supportive functions, to pinpoint the balance point for moving towards a supportive quality, and to answer the “how yes” questions at individual, local and collective levels. The answer to the research question is the result of concluding three district-specific sub-questions. The assessment of the results was based on the content analysis of 251 posts (2017–2021) in the local public Facebook group (supplemented by a questionnaire survey of local residents (2022), 30 in-depth interviews with experts and residents (2022) conducted as part of the cross-sectional research, and 10 additional in-depth interviews with residents (2024) conducted for the last sub-question. The flowchart showing the current state of the district along a negative spiral dynamic, the possibility to turn it in a positive direction, and the mind-map-like summary of local, individual and collective mitigation and solution alternatives supporting the change of direction can be considered as a novel scientific result.
In the fast-paced modern society, enhancing employees’ professional qualities through training has become crucial for enterprise development. However, training satisfaction remains under-studied, particularly in specialized sectors such as the coal industry. Purpose: This study aims to investigate the impact of personal characteristics, organizational characteristics, and training design on training satisfaction, utilizing Baldwin and Ford’s transfer of training model as the theoretical framework. The study identifies how these factors influence training satisfaction and provides actionable insights for improving training effectiveness in China’s coal industry. Design/Methodology/Approach: A cross-sectional design that allowed the study to capture data at one point in time from a large sample of employees was employed to conduct an online survey involving 251 employees from the Huaibei Mining Group in Anhui Province, China. The survey was administered over three months, capturing a diverse sample with nearly equal gender distribution (51% male, 49% female) and a majority aged between 21 and 40. The participants represented various educational backgrounds, with 52.19% holding an undergraduate degree and most occupying entry-level positions (74.9%), providing a broad workforce representation. Findings: The research indicated that personal traits were the chief predictor of training satisfaction, showing a beta coefficient of 0.585 (95% CI: [0.423, 0.747]). Linear regression modeling indicates that training satisfaction is strongly related to organizational attributes (β = 0.276 with a confidence interval of 95% [0.109, 0.443]). In contrast, training design did not appear to be a strong predictor (β = 0.094, 95% CI: [−0.012, 0.200]). Employee training satisfaction was the principal outcome measure, measured with a 5-point Likert scale. The independent variables covered personal characteristics, organizational characteristics, and training design, all measured through validated items taken from former research. The consistency of the questionnaire from the inside was strong, as Cronbach’s alpha values stood between 0.891 and 0.936. We completed statistical testing using SPSS 27.0, complemented by multiple linear regression, to study the interactions between the variables. Practical implications: This research contributes to the literature by emphasizing the necessity for context-specific training approaches within the coal industry. It highlights the importance of considering personal and organizational characteristics when designing training programs to enhance employee satisfaction. The study suggests further exploration of the multifaceted factors influencing training satisfaction, reinforcing the relevance of Baldwin and Ford’s theoretical model in understanding training effectiveness. Ultimately, the findings provide valuable insights for organizations seeking to improve training outcomes and foster a more engaged workforce. Conclusion: The study concluded that personal and organizational characteristics significantly impact employee training satisfaction in the coal industry, with personal characteristics being the strongest predictor. The beta coefficient for personal characteristics was 0.585, indicating a strong positive relationship. Organizational characteristics also had a positive effect, with a beta coefficient of 0.276. However, training design did not show a significant impact on training satisfaction. These findings highlight the need for coal companies to focus on personal and organizational factors when designing training programs to enhance satisfaction and improve training outcomes.
Family violence is the act that causes harm, suffering, or death to members of the family group, especially if they are in a situation of vulnerability due to characteristics associated to age or physical condition. Objective: The social characteristics of aggressors were associate in the risk level of victims of family violence in the city of Arequipa, Peru. Method: The study was descriptive, quantitative, and non-experimental. A total of 205 randomly selected judicial files of aggressors reported for domestic violence were evaluated. The data were secondary, and the chi-square test (association of categorical variables) was used for statistical analysis. Results: A moderate risk level (31.2%) was found, with a tendency to be severe and very severe (49.5%). Likewise, the most observed types of violence are physical and psychological violence (89.3%) and sexual abuse (10.7%). The female aggressor exerts mild violence, while the male aggressor exerts moderate to extreme severe violence, causing more harm to the victim. The profile of the aggressor with low or high education, with high or low incomes, and who occupies a house or only one room can be associated the level of violence that occurs. Conclusion: Men are more likely to attack women, and similarly, female aggressors tend to target men more frequently. Moreover, men exhibit a higher tendency to attack their partners, including wives, cohabitants, and ex-partners, whereas women tend to target a broader range of family members, including parents, children, grandparents, nephews, cousins, as well as in-laws such, brothers-in-law and other relatives.
Real estate appraisal standards provide guidelines for the preparation of reliable valuations. These standards emphasize the central role of market data collection in market-oriented valuation methodologies such as the Market Comparison Approach (MCA), which is the most commonly used. The objective of this study is to highlight the difficulties in data finding, as well as the gap between the standards and the actual appraisal practices in Italy. Thus, a detailed comparison was made between the real estate data considered necessary by the standards and those ones reasonably detectable by appraisers, showing that some important market information is not reachable due to legal, technical and economic factors. Finally, a case study is presented in which the actual appraisal of a residential property is schematically described to support what is claimed with the research question and thus the degree of uncertainty around an estimate judgment.
Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.
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