War Literature and Collective Memory: The Other’s Perspective in Anthropology

Collective memory has long been a central concern in disciplines such as sociology, anthropology, and psychology. Since Maurice Halbwachs first proposed the concept of collective memory, the boundaries of this research field have continually expanded. Its theories have been cross-culturally tested and increasingly integrated across disciplines. Among them, the intersection of literature and anthropology has garnered particular attention. This article explores the construction of collective memory within war literature. Focusing on the role of historical memory, it examines how memory shapes culture and identity through the lens of anthropology. Using war narratives as a point of entry, the study highlights the constructive nature of memory and its sociocultural implications for identity formation

Examining the Intersection of Gender and Race in Employee Engagement

This study examines differences in employee engagement based on the intersection of gender and race. Survey data from over 5,000 employees are analyzed to compare engagement levels and predictors of engagement for White males, White females, males of color, and females of color. Results indicate that males report significantly higher average engagement than females overall, and this gender gap is more pronounced for employees of color. Regression analyses find common engagement predictors across groups, such as feeling one knows what is expected on the job. However, the strength and significance of various engagement drivers differ based on gender and race. For example, having a best friend at work strongly predicts engagement for White females but not for females of color. Adjusted R-squared values from the regression models also show variation in how well the models predict engagement across gender and racial groups. These findings suggest employee engagement is influenced by one's positioning at the intersection of socially constructed categories like gender and race. Researchers and practitioners should approach engagement with an intersectional lens that considers how race and gender combine to shape individuals' experiences in the workplace

Leveraging Big Data Accounting Analytics to Assess Risk and Corporate Social Responsibility: Economic and Ethical-Legal Financial Performance in Banks

This research delves into the application of Big Data Accounting Analytics to assess banks’ Corporate Social Responsibility (CSR) performances across four dimensions: economic, ethical-legal. The study evaluates how banks perform under these CSR dimensions, considering their economic contributions, compliance with ethical and legal standards initiatives. The findings are expected to reveal key patterns in CSR performance that could influence policymaking, corporate governance, and decision-making within the banking industry. Additionally, the study will assess the ethical implications of utilizing Big Data Accounting Analytics in evaluating CSR, addressing concerns over data privacy, accuracy, and bias. This research contributes to the growing body of literature on the role of technology in advancing CSR, offering practical insights for both academics and practitioners. The results will provide a framework for banks to strengthen their CSR strategies while encouraging other sectors to adopt similar accounting data-driven approaches. Furthermore, the study aims to foster a deeper understanding of the intersection between financial performance, social responsibility, and sustainable development in the banking context

A Critical Analysis of Urban Leadership and Management in Complex and Challenging Situations: A Review of the Washington D.C. Federal Government’s Practices During the COVID-19 Pandemic

This paper aims to provide a comprehensive review of the practices adopted by the federal government in Washington, D.C., during the COVID-19 pandemic. It explores the challenges and opportunities encountered by urban leaders as they navigate complex and demanding circumstances. The analysis encompasses an examination of the strategies employed, the effectiveness of response measures, and the lessons learned from this unprecedented crisis. By exploring the experiences of the Washington D.C. government, this paper seeks to contribute to a broader understanding of effective governance in times of crisis and inform decision-making processes for future challenges

Student Debt Loans and Labor Market Outcomes: A Lesson in Unintended Consequences

The student loan policy was initiated to improve the equality of educational opportunities and help low-income families provide higher education opportunities for their children. However, with the average student loan amount increasing, recipients experience problems and restrictions in their early-career choices. This study examines the early-career labor market choices of college graduates who obtained student loans to finance their higher education. We used the National Survey of College Graduates data to estimate the effects of student loans on the employment status and current wages of college graduates. In this research, we compared two groups of workers: those with student loans and those without loans. Using basic models and Mahalanobis distance matching, we found that graduates who rely on student loans are more likely to participate in the labor market than those who do not. Graduates with student loans tend to demonstrate risk-averse behaviors due to their financial restrictions. Thus, student loan debt creates inequity in the early-career labor market for college graduates

Macroeconomic Causes of Foreign Direct Investment in Nigeria

The study sought to identify Nigeria's macroeconomic FDI drivers. It employed least square methods with model diagnostic tests and Granger causality processes on 1986–2020 Nigerian yearly data. The results show that interest rate, currency rate, and level of economic activity (represented by growth in real GDP) influence FDI into Nigeria. FDI is neither driven by inflation nor by international openness. The policy implications are that when considering policies aimed at attracting foreign direct investors to Nigeria, government and monetary authorities should prioritize such factors as interest rates, exchange rates and growth rate of the economy. Reduced loan rates and slight Naira depreciation should be promoted. Honest and concerted efforts are needed to keep the economy and aggregate output growing

Which Online Degree Programs Are in Demand: Evidence From Accounting and Marketing Majors

We seek answers to the following research questions: 1) What online degree program attributes are attractive to college students? 2) Which individual demographic variable(s) affect students’ preference for different online programs? 3) How do students' academic fields affect their online program preference and willingness to pay? Results from a survey of 314 participants suggest that college students value and are willing to pay more for online business degree programs that offer concentrations or are taught by regular full-time faculty. Regression results indicate that first-generation college students are more cautious with their education investments than their counterparts. Additionally, while accounting students prioritize online programs with concentrations or full-time regular faculty, a larger percentage of them are reluctant to pay more compared to marketing students

Do U.S. Multinational Corporations Utilize Tax Avoidance Strategy to Meet and Beat Multiple Earnings Goals?

Experimental psychology literature (Wang and Johnson, 2012) suggests that under risky conditions, when multiple goals coexist, people tend to meet/beat all. Multinational corporations (MNCs) are different in tax structures between home countries and host countries. They tend to use tax planning strategies to boost their earnings through reduced tax liability (Lee et al., 2015). Prior literature documents that MNCs use different financial practices to manipulate earnings than non-MNCs (Contractor, 2016). Using a panel data set from 1987 to 2015, we hypothesize and find that U.S. MNCs tend to apply more aggressive tax planning to meet/beat multiple earnings benchmarks (MMB). Specifically, as U.S. MNCs MMB, they do not apply as much other earnings/expectations management mechanisms as non-U.S. MNCs, but they do exhibit significant evidence of tax avoidance with much lower effective tax rates. The findings of this study contribute to research topics in tax avoidance strategy and earnings management. The results and discussions of this study have practical implications to investors, managers, auditors, and tax regulators

The Influence of Fashion Creep on Dress Etiquette: Is Your Organization Marked Safe?

As consumers navigate a world increasingly influenced by digital media, globalization, and progressive social norms, their fashion choices often serve as a form of personal expression and identity. Though individuals are encouraged to exercise freedom of expression, certain espoused fashion statements in public settings challenge socially acceptable societal norms and business etiquette. Thus, business etiquette and historical trends are marked “unsafe” from the ever-changing fashion industry trends. Evolutions in fashion and variations in cultural trends continue to challenge traditional dress norms in the workplace, formal public establishments, and classrooms across America. If inconsistent with organizational norms, these changes influence unfavorable perceptions of constituents and the respective organizations. Managing these impressions becomes critical for decision-makers desiring to protect an organization’s reputation and brand image. This paper explores the underlying dynamics shaping dressing norms, the paradigm shift, influences on professional attire, and outcomes associated with style selections. To embrace the changes and protect company images, we recommend continuous evaluation and reinforcement of dress code policies. We examine External Conformity Theory and Impression

The Motivations and Barriers related to Entrepreneurs in the Farming Sector: The Case of Ontario

Ontario, one of Canada’s largest provinces, is a strong agricultural producer and plays an important role in Ontario's economy regarding job creation and GDP. It is therefore essential to better understand how Ontario’s farmers' businesses are created and developed in order to render the economy more resilient. This research attempted to identify Ontarian farmers' entrepreneurs’ motives for self-employment and which obstacles they identified as major business threats. In that perspective, a questionnaire derived from the literature was administered to a sample of 60 Ontarian farmer-entrepreneurs. Results revealed that the farmers entrepreneurs in Ontario were primarily motivated by independent goals, by opposition to extrinsic goals such as a desire to increase sales and profits. At the same time, the lack of reliable personnel and government bureaucracy were perceived as major barriers to entrepreneurial success