This study examines the relationship between board diversity (in term of percentage of female board members, educational qualification, independent directors, interlocking directorship, and financial literacy) and earnings quality of listed insurance companies in Nigeria. The study used secondary data from the stock exchange fact books and audited financial statements of the selected companies. We adopted a quantitative research design in which data were analyzed using descriptive and inferential statistics. Three variants of regression model, namely pooled ordinary least square, fixed effects and random effects models were estimated. Results revealed that significant differences exist in board diversity and earnings quality across the listed insurance companies in Nigeria. Also, the impact of board diversity on earnings quality is positive and strong. That is, the higher the company’s board diversity the better the ability to generate quality earnings. The results suggest than insurance companies with large number of women on the board are more likely to generate higher quality earning than those dominated by men. The paper draws the attention of management of listed insurance companies to the need to comply with the code of corporate governance on board diversity to increase the number of women on the board and ensure that the board consists of educationally qualified members, and financial literate members. The study also draws the attention of Nigeria Stock Exchange Group (NSGG) and other regulatory authorities to the need for regulation that will make disclosure of directors’ personal information a regulatory disclosure.
Entrepreneurship education plays a crucial role in improving college students' entrepreneurial skills. With the significant momentum gained by digital entrepreneurship, there is an urgent need for digital transformation in entrepreneurship education. However, entrepreneurship education digital transformation (EEDT) is developing in a rapid but fragmented manner, which requires more systematic guidance. This study aims to assess the current research themes and formulate a framework for entrepreneurship education digital transformation. The research employs a systematic literature review and a theory triangulation method. According to the review’s outcome, which focused on 56 articles published between 2018 and 2023, the researcher constructed a conceptual framework for entrepreneurship education digital transformation. To test the construct validity of the framework, the researcher modified it twice through theory triangulation, following the guidelines of the entrepreneurship education ecosystem theory and the education digital transformation framework. This study offers recommendations for research and practice in digital transformation of entrepreneurship education, encompassing a holistic strategy, new educational approaches, novel curriculum designs, and the enhancement of digital literacy among entrepreneurship teachers.
The significance of financial literacy is garnering worldwide attention across all age groups. Financial literacy has been defined by certain scholars as a necessary skill for individuals to possess in order to effectively navigate their future financial endeavors. The aim of this article is to perform a bibliometric analysis and systematic literature review in order to investigate the present corpus of scholarship on the application of Financial Literacy. The present study entailed a comprehensive analysis of existing research papers to ascertain the principal contributors to this specific domain, noteworthy subthemes, and prospective directions for further investigation. There has been a noticeable rise in the quantity of literature pertaining to this topic during the period spanning from 2020 to 2023. Furthermore, the utilization of network analysis was employed to chart research clusters. The aforementioned discovery yielded a cumulative total of 84 scholarly publications. The findings of the analysis indicate that there exists a gap in the comprehensive research of the keywords “Financial Behavior”, “Financial Attitude”, and “Financial Inclusion”.
According to official data, modern Russia has the lowest unemployment rate. However, there is still a huge contingent of hidden unemployment, many times higher than the official level. This situation is paradoxically combined with an acute and continuously growing shortage of qualified production personnel. Using a lot of factual material, the author reveals the causes of this phenomenon. The main one is the depopulation of the indigenous population, which is being replaced by people of other ethnic groups with the lowest qualification level. At the same time, due to the destruction (“optimization”) of the education system, the intellectual and qualification level of the indigenous population is continuously decreasing. The other is the various types and waves of growing emigration of “brains” and “golden hands.” As a result, for more than thirty years, the contingent of old engineering and technical personnel has exhausted itself, while new ones have not been trained in the required volume and quality. A huge personnel “hole” has formed. The author proposes to close this “hole” on the basis of a radical reorientation of the entire Russian education system, starting with kindergarten, school, etc. It is also necessary to reformat the public consciousness accordingly, especially the mass consciousness of young people.
Financial literacy is an essential life skill today and plays a crucial role in business success. This study examined the relationship between college students’ financial literacy, financial management behavior, and entrepreneurial opportunity recognition. A survey was conducted among college students in the Busan and Gyeongnam regions, and a total of 272 responses were analyzed using SPSS 28.0. The results showed that financial literacy partially positively affects financial management behavior. Furthermore, financial management behavior positively influences entrepreneurial opportunity recognition. Financial management behavior partially mediates the relationship between financial literacy and entrepreneurial opportunity recognition. Improving the financial literacy of college students during adolescence serves as a motivation for entrepreneurship and significantly impacts their exploration and practice of various income activities to achieve their expected future living standards. The study’s findings indicate that for potential entrepreneurs, recognizing and promoting entrepreneurship as a source of innovation and growth requires incorporating financial literacy and desirable financial management behavior education into university curricula.
This research aimed to explore the concerning characteristics of information literacy in the physical education faculty of higher education institutions in Yunnan Province. This study provides a systematic meta-analysis of 33 peer-reviewed papers from 2019 to 2023. It discusses that information literacy includes basic research skills, critical thinking, and problem-solving, which include their application in the learning process. The paper describes some approaches that can be used to implement information literacy into teaching and learning, including courses with learning objectives, learner-centered approaches, and institutional support. The study also explored technology and its relation to adopting competencies for the growing technologies’ evolution within the region’s education sector. In addition, the following factors could have enhanced the process: time constraints, differences in discipline, and variations in the usage of information technology. The results indicate the need for context-specific professional learning and policy intervention to facilitate the practice of physical education faculty in Yunnan. The information collected here serves as the framework for effective regional policies regarding education, curriculum, and teacher training, among other related aspects.
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