European Journal of Social Sciences

 Volume 39 No 3
 Aug, 2013
Globalization, Cultural Conflict or Intercultural Dialogue - Huntington or Fukuyama
Ahmet Ecirli
Tuna Forum is a dialogue centre initiated by Turkish and Romanian intellectuals, located in Bucharest in the year 2009. According to the interview held with the president of the foundation, main purpose of Tuna Forum is stated as to promote peace in the world and to contribute to a peaceful existence of the peoples of different religions, cultures, ethnics and races. The organization intends to contribute by its entire means to a peaceful co-existence. This qualitative study tries to analyse the impacts of the activities in Tuna Forum activities and its perception by the participants on the efficiency and relevance of these events as promoters of the intercultural dialogue. This analysis is focused on the activities developed by Tuna Forum over the last two years. The study aims to find out the perception of the participants in Tuna Forum activities on the opportunity and efficiency of these activities in promoting intercultural dialogue and knowledge.
Keywords: Keywords: Intercultural dialogue, Peace, Co-existence, Impact of dialogue activities, Culture, Conflict, Understanding
Content Analysis: Environmental Education in Jordanian Arabic Language Textbooks
Ibrahim Al-Shara and Diala Hamaidi
This article explores how the Jordanian Arabic Language textbooks from 1st grade to 3rd grade represent the environmental education concepts. As the Arabic Language textbooks do not often mention the term environmental education, an explanatory list with which to examine the features of environmental education in the textbooks was created. The explanatory list highlights the main aspects of environmental education that include: environmental values, practices, and environmental problems. Each of the aspects has a number of paragraphs that explain the main topic. The analysis revealed a variety of findings that provide an opportunity for stakeholders, curriculum designers, schools and teachers to narrow the gap between environmental education and the implemented subject matters in order to develop a wider awareness of environmental education issues.
Keywords: Arabic Language textbooks; textbooks analysis; environmental education development, reorientation of education, environmental values, environmental problems
Analyzing the Effects of Emotional Regulation on the Stress Perceived By Nurses
Oya Korkmaz and Ahmet Ferda Çakmak
In our study, the extended nursing stress scale was used in order to determine the sources of the stress perceived by nurses and the relations between these sources of stress. The answers given to the research questions were evaluated by means of correlation analysis. As a result of the statistical analyses, it was seen that factors such as death, conflicts with physicians, conflicts between nurses, conflicts with the patient and the patient’s relatives, conflicts with supervisors, excessive workload, treatment uncertainty, inadequate emotional preparation and discrimination are the leading stressors. Also in our study, the emotional regulation strategies that are effective in the method of coping with stress was detected by means of the cognitive emotional regulation questionnaire. As a result of the correlation analysis that was conducted, a significant correlation between stressors and a negative correlation between the methods of coping with stressors were detected.
Keywords: Stress, job stress, stress in nurses, physical and psychological disorders, coping with stress, cognitive-emotion-regulation.
JEL Classification Codes: I12, I30, J81.
Evaluating the Outcomes of Establishing ISO 9001 Quality System in Khuzestan Province Telecommunication Joint Stock Company
Belghis Bavarsad and Jahangir Hosseini
The present paper is a field study. This investigation seeks to evaluate the outcomes of establishing the ISO 9001 quality system in Khuzestan Province’s Telecommunication joint stock company. In this paper, by examining the effect of ISO 9001 quality management system establishment variable on documentation, quality-affecting activities, works flow and service provision facilitation, employees’ participation, internal communications, bureaucracy variables, we evaluate the outcomes of the said system. The statistical population of this research includes all staff of Khuzestan Province Telecommunication Joint Stock Company. The sampling method is cluster probability sampling. The research was performed using questionnaires and SPSS software was applied for data analysis and the hypotheses were tested by t-test and at %5 error level. The results indicated that establishing ISO 9001 quality system would lead to improvements in documentation, quality-affecting activities, work flow on one hand and reduced bureaucracy on the other. Also, it has some influence on improved employees’ participation and internal communications.
Keywords: ISO 9001, Quality Management System, Khuzestan Province telecommunication.
Behavioral Inferences of Stock Market Participants
Mohd I M Alnajjar
Importance of behavioral finance area has been accepted in the finance literature. Inherent purpose of behavioral finance studies is to investigate the phenomenon of investor’s irrational decision making while investing in the market. This study aims to explain the role of attitudinal, demographic and socio economic factors during the cognitive decision making process. An investor’s psychological based model is conceptualized in this study which explains the relationship between independent variables (information type, information asymmetry, risk propensity, gender and marital status) and dependent variables (return expectations and reinvestment intentions) with the mediation of risk perception.
Keywords: Risk Propensity; Risk Perception; Return Expectations; Behavioral Finance.
State of Infrastructures and its Impact on Quality of life in Nigeria: An Example from Rural Benin
Ikelegbe, O.O and Edokpa, D.A
Infrastructures are prominent indicators of quality of life in a community that have the propensity to engender endogenous growth, forestall rural-urban migration, boost economic activities as well as provide high living standards in rural areas within Nigeria. This papers attempts to examine the state of infrastructure and its impact on the quality of life in Nigeria, employing an example from rural Benin. The study reveals that the present state of infrastructure in rural Benin as in other Nigerian rural areas is deplorable and would require urgent infrastructural provision and maintenance to stem the declining quality of life in the rural areas. The paper recommends the need for government intervention in terms of capital investment in rural infrastructural provision as well as the initiation and implementation of policies that will improve the quality of life and welfare in rural communities and simultaneously reduce rural-urban migration.
Keywords: Rural infrastructure, quality of life.
Joint Audit and Audit Quality in Nigerian Banks
Cletus .O. Akenbor
This study investigated the relationship between joint audit and audit quality in Nigerian banks. To achieve this purpose, research hypotheses were formulated and a review of related literature was made. The population of the study consisted of audit committees and auditors of the twenty-three (23) recapitalized banks in Nigeria. Data were gathered through the administration of forty-six (46) copies of structured questionnaire designed in five point Likert-Scale. The data were analysed with the Pearson Product Moment Co-efficient of Correlation. The analysis indicated that joint audit has a positive significant relationship with auditor’s competence and auditors’ independence by revealing a correlation co-efficient of 0.95 and 0.943 respectively for the two stated hypotheses. Based on our findings, it was recommended that joint audit should not be compromised in the Nigerian banking industry irrespective of the short-run cost implication. More so, regulatory agencies should enforce the adoption of joint audit in Nigerian banks.
Keywords: Joint audit, auditors’ competence, auditors’ independence, audit quality.
An Empirical Investigation of the Effect of Human Resource Accounting on Financial Statements of Companies
Oghoghomeh and Tennyson
This study investigated the impact of human resources accounting on the financial statements of companies. To achieve this purpose, research questions were raised, hypotheses were stated and a review of extant literature was made. The population for this study consisted of users of financial statements based in Asaba, the Delta State Capital. The questionnaire, which was administered on the company’s chief executives, bankers, investors, tax officials, employees, and lawyers, was the major instrument of data collection. The stated hypotheses were statistically tested with the Z-test. Our findings revealed that the inclusion of human resource value improves the quality of financial statements of companies though there are many challenges facing the adoption of human resource accounting. We therefore recommended that firms should incorporate the human assets in their financial statements.
Keywords: Human resource accounting, financial statements, valuation, financial models, capital disclosure.
Financial Transaction Tax in Emerging Markets - The Nigeria Experience
John, C. Imegi
This study investigated financial transaction tax (FTT) with a view to determining its impact on government tax revenue and quality of financial markets in Nigeria. To achieve this objective, hypotheses were raised and a critical review of related literature was made. The data for this study were generated from the Securities and Exchange Commission Bulletin of 2011, the Nigerian Stock Exchange Factbook of 2011 and the Central Bank of Nigeria Statistical Bulletin of 2011. In analyzing the data generated, the simple regression model was employed, which was computed with the aid of the Statistical Package for Social Science (SPSS) version 17. The findings of this study showed that while financial transaction tax increases government revenue, it’s however reduces the quality of financial market in Nigeria. Based on the above, it was recommended that other financial regulations other than financial transaction tax should be employed in regulating the Nigerian financial markets.
Keywords: Financial transaction tax, revenue, trading volume, market volatility, speculative trading.
Understanding Consumer Perceptions on Responsibility in Alcohol Consumption: An Exploratory Study
Weng Marc Lim, Ding Hooi Ting, Lisa Octavia and Phui Sze Tan
The rise of alcohol consumption among consumers has been an increasing societal concern. While many educational campaigns have been carried out to inform consumers about the potential undesirable effects of alcohol consumption, many consumers remain upbeat on its consumption. The call for a ban on the sale of alcohol for consumer consumption is naturally one which is against human rights and will remain as an impossible task. There is, however, an alternative to reduce the negative effects of alcohol consumption, that is, through responsible consumption. An understanding on current consumer understanding on responsible consumption, particularly with regards to alcohol consumption, remains in the dark. This study attempts to understand consumer perceptions on responsibility in alcohol consumption. This study is exploratory in nature and employs a qualitative approach using in-depth interviews with a randomly selected set of Asian consumers. Findings from this study argued that the general consensus regarding alcohol consumption among consumers is that, it will be responsible if it is consumed in the right amount in the right situation. However, excessive alcohol consumption may lead to undesirable consequences. Ultimately, consumers believe that the key to responsible consumption of alcohol is to know individual alcohol tolerance and when to stop drinking. Consumer-based recommendations are also provided.
Keywords: Responsible Consumption, Alcohol, Perception, Asian, Consumer Behaviour.
The Place of Religious Studies in Human Development, Entrepreneurship and Wealth Creation among Students in Tertiary Institutions in Nigeria
Ilechukwu, Leonard Chidi
The paper discussed the place of religious Studies in creating human development, entrepreneurship and wealth generation among students in tertiary institutions in Nigeria, with reference to students in Tertiary Institution in Enugu State. The study tried to determine whether Religious Studies can lead to human development, entrepreneurship, job creation and wealth generation among the students in Tertiary Institution in Enugu State. A survey design was adopted for the study. Three research questions were formulated to guide the study. A 30 item questionnaire developed by the researcher and validated by experts was used in data collection. Mean statistic and standard deviation were used in data analysis. The results of the study showed among others that Religious Studies provides the moral, psychological, social and spiritual infrastructure for human development; helps students to develop independent thought which empowers them to discover new information leading to economic development and entrepreneurship, and transforms religious diversity into exchange values sold in the global market, thereby creating job opportunities and wealth.
Keywords: Religious Studies, Human Development, Entrepreneurship, Wealth Creation, Tertiary Institutions, Nigeria.
Constructing a Scale to Assess Jordanian Teachers Job Satisfaction
Nashat Abu Hassouneh
This study aimed at constructing a scale to assess the level of Teachers Job Satisfaction in Jordan.To achieve the objective of the study, an initial scale of (92) items was constructed in accordance with Likert five-type scale, and distributed into (5) domains. The final version of the scale which consisted of (79) items after judgment and Factor Analysis, was applied to a sample of (1000) teachers. The results indicated that the scale was characterized by appropriate psychometric characteristics, where the test – retest reliability was (0.90), and the internal consistency reliability was (0.96). The validity indicators of the scale were also investigated through face and construct validity.
Keywords: Constructing Scale, The level of Teachers Job Satisfaction, Jordanian Schools.
Economics of Provision and Financing of Higher Education in Nigeria
Campbell Omolara Ayotunde
This paper attempts a comparison of access, cost/financing of higher education in Nigeria with specific reference to university education. Utilizing a linear regression analysis accompanied with descriptive analytical technique, the paper confirms that budgetary total expenditure on education has a positive relationship with the government revenue, real gross domestic product and total government expenditure. More importantly, the results also show that 91% of the variations in budgetary total expenditure on education are explained by variations in government revenue, real gross domestic product and total government expenditure. Also, only 13% of prospective applicants into the public university system are offered admission while the remaining 87% are denied access within the period under study. Private Universities on the other hand enrol between 3 to 8% of total enrolment which is relatively low. Cost-recovery is higher in private than public universities, since they are able to charge the full cost of education. The paper therefore recommends the urgent need for government consideration in meeting the United Nations 26% benchmark of budgetary allocation to the education sector possibly by widening its fiscal space.
Keywords: University Education, Government Revenue, Real Gross Domestic Product, Total Government Expenditure, and Cost – Recovery.
JEL Classifications Codes: D61, H52, I122, I125, O15.
Effects of Service Quality Perception on Work Centrality and Job Satisfaction: A Study on Accounting Professionals
Güler Dinçel, Ahmet Yanik and Ferah Yildiz
The accounting data that affect business administration and related sections directly are expected to be presented by accounting professionals in a proper, accurate and reliable way. Thus, job attitudes of accounting professionals who prepare such data are important for the efficiency of labor outputs. Objective of this study is to show the impact of accounting service quality perception of accounting professionals on job satisfaction and work centrality. Results of the study suggest that the aspects of physical element, responsiveness and empathy influence job satisfaction while that of empathy also affects work centrality in a positive way. Moreover, job satisfaction was identified to impact work centrality positively.
Keywords: Perception of service quality, work centrality, job satisfaction
Disability Tourism: Why do Disabled People Engaging in Tourism Activities?
Mamoon Allan
To date there has been much discussion on the issue of tourism activities for people with disabilities in Jordan. Moreover, studies of tourists with disabilities in Jordan are an uncommon area of study. Guided by Motives for Physical Activities Measure – Revised (MPAM-R), this study seeks to understand the motives of tourists with disabilities engaging in tourism activities and their preferred tourism activity types in Jordan. Quantitative methodology was employed, consisting of a self-administered questionnaire that involved inviting a convenience sample of 200 tourists with disabilities in 2013. The results of this study reveal that the motivation for people with disabilities to engage in tourism activities in Jordan was ‘Interest/Enjoyment’ and the activities respondents desire to engage in were historical and cultural activities, followed by Eco and Nature activities. Hence, this study breaks new ground for research on this topic, and contributes to the overall understanding of why do disabled people engaging in tourism activities.
Keywords: Disability tourism, Disabled tourists, MPAM-R, Motivation, Tourism activities.