The local community around the Nat Turner
rebellion The 1831 Southampton Rebellion led by Nat Turner
involved an entire community. Vanessa M. Holden rediscovers the
women and children, free and ...enslaved, who lived in Southampton
County before, during, and after the revolt. Mapping the region's
multilayered human geography, Holden draws a fuller picture of the
inhabitants, revealing not only their interactions with physical
locations but also their social relationships in space and time.
Her analysis recasts the Southampton Rebellion as one event that
reveals the continuum of practices that sustained resistance and
survival among local Black people. Holden follows how African
Americans continued those practices through the rebellion's
immediate aftermath and into the future, showing how Black women
and communities raised children who remembered and heeded the
lessons absorbed during the calamitous events of 1831.
A bold challenge to traditional accounts, Surviving
Southampton sheds new light on the places and people
surrounding Americas most famous rebellion against slavery.
AbstractThis paper examines the impact of cash holdings and board governance characteristics on companies’ performance by Egyptian listed non-financial companies over the period 2013–2019. The ...researchers employed pooled ordinary least squares and two-step system GMM estimations to test their research hypotheses. Moreover, firm fixed-effects regression was conducted for robustness test. We found a significant positive impact of cash holdings, board size, board gender diversity (BGD), and board meeting frequency on companies’ performance, while board members independence is found to impact performance negatively and lead to less profits. Further, board members role duality is found to have no significant impact on Firm Performance. This paper holds potential implications for businesses based in Egypt, as well as for investors who operate within the Egyptian market, along with regulatory bodies in developing nations. The study findings contribute valuable insights to the literature on cash holdings and corporate governance. They enhance our understanding of how cash holdings and board of directors’ characteristics can influence a company’s profitability, particularly in the context of emerging markets. Additionally, the study’s focus on an emerging market provides new evidence that can be relevant to accounting researchers studying similar contextual and institutional environments in other emerging markets.
This survey, first published in 1934, was designed as a contribution to our knowledge of poverty, its incidence and causes. Poverty is a product of many variables, and it needs to be understood as an ...expression of a complex of economic and other social forces. This study therefore goes beyond the immediate facts, and investigates some of the factors which have influenced the growth of population, the earning strength of families and the economic life of the town and port.
1. History 2. Population 3. Industries 4. Labour Market 5. Income and Poverty 6. Depressed Classes 7. Housing 8. Crime 9. Conclusion
AbstractThe purpose of this study was to provide a comprehensive review of previous studies on management control systems (MCS). The study tries to evaluate the key aspects that research on MCS ...mentioned from 1970 to 2023. Using qualitative methods and VOSviewer software, the study collected and analysed data from the Gale Academic OneFile and OpenAlex databases. The paper examined 2279 articles, including 248 from Gale Academic OneFile and 2031 from OpenAlex. The publications were collected based on articles with the keywords ‘management accounting system’ and ‘sustainable development’. After collection, the articles are classified and arranged according to 6 perspectives. The results show that during the research period (1970–2023), articles on the topic ‘Control Management’ appeared the most with 1850 times. Next are articles with ‘Business’ appearing 1658 times and ‘Computer science’ appearing 1570 times. The topic ‘Management control system’ ranked fourth with 1273 appearances. Results also show that general studies on MCS are conducted with the most significant number of articles (37), with the greatest concentration from 2020 to 2023. The decreasing level includes research on administrative control, detailed control, strategic control, control methods and cultural control. Control tools such as planning and performance measurement also received much attention. The study also found the most influential authors in MCS research (by number of citations and articles) and the countries, universities and journals with the most publications on MCS. The current study provides scholars and researchers with insights from previous investigations into essential areas of MCS. Thereby, it provides a new contribution and comprehensive assessment by highlighting what has been done and what remains to be done in research on MCS. Furthermore, our study reveals future research opportunities and agendas in MCS.
AbstractThis study investigates the interplay between Corporate Governance, Internal Control, Corporate Reputation, and Employee Engagement, focusing on the moderating role of different leadership ...styles. Empirical findings indicate that Corporate Governance, Internal Control, and Corporate Reputation are positively and significantly associated with Employee Engagement. The study further delves into the nuances of leadership styles, democratic, bureaucratic, laissez-faire, and authoritarian, and their distinct moderating effects on these relationships. Democratic leadership was found to enhance the linkage between Corporate Governance, Internal Control, Corporate Reputation, and Employee Engagement. In contrast, the bureaucratic and laissez-faire styles primarily moderated the effects of Internal Control and Corporate Reputation on Employee Engagement. Additionally, authoritarian leadership strongly moderates the relationship between Corporate Governance, Internal Control, and Employee Engagement. These findings suggest that leadership style is crucial in determining the effectiveness of corporate governance mechanisms, internal controls, and reputation management in promoting employee engagement. The study contributes to the broader discourse on organizational behavior and human resource management, offering insights for practitioners and scholars interested in optimizing employee engagement through strategic leadership and organizational practices.
AbstractThe research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment ...opportunity, financial distress, financial leverage, global diversification and uncertainty environment. In this study, accounting conservatism is equal to non-operating accruals. The authors used balanced data collected from 379 listed companies in Vietnam stock market in a 5-year period from 2017 to 2021. The authors compared 3 models including Pooled OLS, FEM and REM to choose the most appropriate one. The test results show that FEM is the most appropriate, but this model has the phenomenon of heteroscedasticity, so the authors used FGLS to test the hypotheses. The research results show that among the independent variables included in the model, there are five variables impacting on the accounting conservatism with statistical significance of 5%. The independent variable which is investment opportunity set has a positive impact on the accounting conservatism. In contrast, the independent variables including growth opportunities, return on assets, financial leverage, and uncertainty environment have a negative impact on the accounting conservatism. Besides, the other five variables of return on equity, sales growth, capital intensity, financial distress, global diversification have no impact on the accounting conservatism in terms of statistical significance.
AbstractThe purpose of this study is to examine the relationship between ethical awareness, ethical judgment, and whistleblowing intention using, as a framework, the integrated ethical ...decision-making model (I-EDM model). Additionally, this study integrates one of the variables within the theory of planned behavior (TPB), namely attitude, into the ethical judgment stage of the I-EDM model and investigates whether the perceived ethical climate influences every step of the whistleblowing decision-making process. Using a quantitative approach, the researchers collected data using a survey, and successfully gathered 193 responses from the internal auditors of public universities in Indonesia. We found that ethical awareness influences whistleblowing intentions, and the attitude toward whistleblowing mediates the influence of ethical awareness on internal whistleblowing. Further, we found that the perceived ethical climate moderates the relationship between ethical awareness and the attitude toward whistleblowing, as well as the connection between the attitude toward whistleblowing and the external whistleblowing intention. These findings provide support for the I-EDM model, the TPB, and the ethical climate theory. These findings suggest the importance of enhancing auditors’ ethical awareness and positive attitude toward whistleblowing, as well as improving the ethical climate within organizations.
AbstractThe objective of this study is to predict unemployment in Indonesia in the wake of the demographic dividend. The sample used in this study is the unemployment data from 1990 to 2022 from the ...Indonesian Central Bureau of Statistics database. Using non-seasonal ARIMA (Autoregressive Integrated Moving Average) modeling, this study projected unemployment. It was predicted using six alternative models. With a mean absolute percent error (MAPE) of 9.56% (MAPE ≤10%), the predictions were quite accurate. It indicates that the ARIMA model has a good forecasting capability. According to the dynamic method’s unemployment projection, there will be less unemployment between 2023 and 2050. For Indonesia, maximizing the demographic dividend is both a challenge and an opportunity presented by the decline and stable number in unemployment. The demographic dividend will cause a substantial increase in employment and the creation of various new jobs. Several factors will support the demographic dividend. Thus, it could help governments to make decisions on labor issues. It also highlights a policymaker’s direction to pursue labor development, including employment trends.
AbstractThis study examined the influence of corporate governance characteristics: size, women on board, financial skills of members, frequency of meetings and financial skills of the supervisory ...committee on compliance with International Financial Reporting Standards (IFRSs). The study was premised on Savings and Credit Co-operatives (SACCOs) complying with IFRSs disclosures. Yet, evidence on the relationship between corporate governance and IFRSs compliance in Tanzania is limited. Therefore, this paper contributes to the body of knowledge by extending the application of agency theory to determine the relationship among variables. Specifically, the study used a quantitative panel data set of 202 SACCOs from the 2013–2020 period collected from annual financial reports and subjected to descriptive analysis and regression models. Descriptive statistics indicate that SACCOs in Tanzania are complying with 44% of IFRSs disclosures. Results show a positive significant relationship between the board members possessing financial skills, the inclusion of women on the board, supervisory committee financial expertise and IFRS compliance level. Moreover, the study found no evidence that board size and board meetings influence IFRSs compliance levels. To improve IFRS compliance level, SACCOs in Tanzania are called to elect board members with financial skills; besides, financially skilled women should be encouraged to be part of SACCOs boards.
The European Guidelines Meeting on Laparoscopic Liver Surgery was held in Southampton on February 10 and 11, 2017 with the aim of presenting and validating clinical practice guidelines for ...laparoscopic liver surgery.
The exponential growth of laparoscopic liver surgery in recent years mandates the development of clinical practice guidelines to direct the speciality's continued safe progression and dissemination.
A unique approach to the development of clinical guidelines was adopted. Three well-validated methods were integrated: the Scottish Intercollegiate Guidelines Network methodology for the assessment of evidence and development of guideline statements; the Delphi method of establishing expert consensus, and the AGREE II-GRS Instrument for the assessment of the methodological quality and external validation of the final statements.
Along with the committee chairman, 22 European experts; 7 junior experts and an independent validation committee of 11 international surgeons produced 67 guideline statements for the safe progression and dissemination of laparoscopic liver surgery. Each of the statements reached at least a 95% consensus among the experts and were endorsed by the independent validation committee.
The European Guidelines Meeting for Laparoscopic Liver Surgery has produced a set of clinical practice guidelines that have been independently validated for the safe development and progression of laparoscopic liver surgery. The Southampton Guidelines have amalgamated the available evidence and a wealth of experts' knowledge taking in consideration the relevant stakeholders' opinions and complying with the international methodology standards.
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