Environmental accounting as perspective for hotels of Aqaba special economic zone authority (ASEZA)

This research evaluates the role of environmental pressure on the extend of environmental disclosure of South African banks. Although much research on corporate sustainability disclosure exists, this research is unique since little of the previous research in South Africa has given a closer examination of environmental pressure implication on the banking sector environmental disclosure. Research data were collected from secondary source, which are available from the sustainability reports of the sample of banks. Data were arranged and analyzed by means of the panel data multiple regression. Findings from the analysis showed that none of the seven environmental pressure variables had a significant relationship with banks’ environmental disclosure, which confirms assertion in the literature that banks are not much concerned with environmental issues. In conclusion, the research made some recommendations, which include that future researchers should expand the number of banks by including other financial institutions. Additionally, more research should be conducted to ascertain why external pressure is not very effective in motivating banks’ environmental disclosure as found in this study. Hence, the suggested question for further research is “what motivates bank’s environmental disclosure” and “do banks internalize or externalize their environmental costs”.

This study sets out to investigate the antecedents of turnover intentions, using the private healthcare employees in an emerging economy (Ghana) as a benchmark. Even though myriad studies have been conducted on the aforementioned topic, yet, there are scant investigations on how employees of private healthcare institutions relate towards turnover intentions, specifically in a developing economy context. Therefore, this study draws on extant literature and subsequently proposes a hypothetical argument on the effect of training satisfaction, benefits and incentives on employee turnover intentions as well as resistance to change while establishing the nexus between turnover intentions and resistance to change. Both paper and web-based (online) questionnaires were gauged from employees of private healthcare organizations in Ghana. Data were analyzed by partial least square structural equation modeling (PLS-SEM) on a sample of 544 employees of private healthcare institutions. The findings indicate that training satisfaction, benefits and incentives have a positive impact on an employee’s turnover intentions. Moreover, employee’s resistance to change is influenced by both training satisfaction and benefits and incentives. Further, the investigation established that employee’s resistance to change influences employee turnover intentions. The thoughtful mechanisms of how the running of private healthcare institutions in Ghana can be enhanced are expanded by the empirical results obtained through how employees can be satisfied by training and the application of rewards to reduce turnover. Moreover, administrators of private healthcare organizations are forewarned of the implications of employees’ resistance to change and its effect on employee turnover intentions.

Acknowledgment
This study was supported by Tomas Bata University in Zlín, through IGA/FaME/2020/003 “Training and development programs and the consequence on employee’s commitment, satisfaction and organizational performance: analysis from Czech public service sector”.

This study aims to explore the determinant indicators for the labor market efficiency and the higher education and training factors that can help in increasing the productivity in labor market and the quality in higher education and training, as well as pays attention to important relative indicators to improve the relationship between them. To achieve these aims the canonical correlation analysis is used as a bidirectional technique that allows studying the mutual relationship between two factors by taking advantage of available reports from 2012 to 2018 published by World Economic Forum (WEF).
The results indicate that the extent of staff training, internet access, quality of education, and quality of management schools are the most important indicators in higher education and training and most correlated with labor market efficiency factor. The capacity to attract talent, pay and productivity, cooperation in labor-employer relations, and reliance on professional management are the most important indicators in labor market efficiency and the most correlated with higher education and training factor. The commonality analysis gives interesting results and shows that the explained variance in labor market efficiency and higher education and training depends on common indicators rather than a unique indicator.