Suchergebnisse

This paper investigates the differential impact of employment in agriculture on rural and non-rural wages using the quarterly labor force survey (LFS) collected by the Palestine Central Bureau of Statistics (PCBS). We estimate the wage equation for rural and non-rural workers controlling for structural, socioeconomic, and political factors. The results suggest that employment in agriculture lowers the average wage by a range from 26 to 34 % for the non-rural population and 30-37 % for rural population. Meanwhile, Israeli closures tend to raise the probability of selecting agriculture as a sector for employment. Among other findings, the results also show that returns to education are lower for rural workers than for non-rural workers.

Abstract This paper investigates the differential impact of employment in agriculture on rural and non-rural wages using the quarterly labor force survey (LFS) collected by the Palestine Central Bureau of Statistics (PCBS). We estimate the wage equation for rural and non-rural workers controlling for structural, socioeconomic, and political factors. The results suggest that employment in agriculture lowers the average wage by a range from 26 to 34 % for the non-rural population and 30–37 % for rural population. Meanwhile, Israeli closures tend to raise the probability of selecting agriculture as a sector for employment. Among other findings, the results also show that returns to education are lower for rural workers than for non-rural workers. JEL Classification: R11, J30, J61, J01

The article examines the wage impact of Israel's constraints on economic activities and infrastructure development in the West Bank's Area C. We provide evidence to show that Area C workers suffer a wage penalty of about 8 percent relative to workers in Areas A and B. The results also show that when controlling for worker characteristics, the magnitude of the Area C wage differential drops by about half. We then extend our analysis to compare average wages between Area C workers and other rural workers and show that the wage difference is statistically insignificant. This indicates that the Area C wage differential we observe can be attributed primarily to a rural environment effect rather than to Israeli economic restrictions placed on Area C per se. This result indicates that the effect of Israeli restrictions on Area C wages is neutralized. We show that negative labor supply shocks (commuting) serve as a potential transmission mechanism. Specifically, we show that Area C residents are more likely to commute than their peers in other rural areas. [JEL codes: R11, J30, J61, J01]

AbstractThis study tests Kanter's theory of structural workplace empowerment. It maintains that previous research that attempted to do so failed to account for the effect of an important personal characteristic—i.e. employees' achievement motivation. This body of research also failed to uncover the mechanisms by which personal characteristics of employees influence their perceived empowerment. Data was collected from a sample of 154 hospital nurses, in two major Palestinian hospitals, through a survey design and self-administered questionnaire. The results of multivariate regression analyses and path-analysis indicate that perceived empowerment is indirectly influenced by personal factors (including educational qualifications, experience, position, and motivation towards achievement) through more direct structural determinants (access to formal and informal lines of power). More significantly, motivation has a direct—albeit weak—impact on perceived empowerment, after the effects of the more proximate structural determinants are controlled for.

Alain Mimoun, véritable monument du sport français , est aussi l'une des personnalités publiques les plus populaires de notre pays. Aux quatre coins de la France , on ne dénombre pas moins de quarante stades , quinze rues et autres édifices portant le nom de cet homme de foi et de convictions, natif d'Algérie. L'an dernier, le Président Chirac en a fait le premier Français d'origine nord-africaine Commandeur de la Légion d'honneur. En outre, fin 1999, les lecteurs de la revue Athlétisme l'ont élu " athlète français du siècle " ! Devant Marie-Josée Pérec, Guy Drut et Michel Jazy, excusez du peu...

Purpose – The purpose of this paper is to review most recent developments of social and environmental accounting (SEA) in the context of developing countries and to offer insights for the latest research in this field. It also provides an introduction to the AAAJ special issue. Design/methodology/approach – We have undertaken a conceptual overview of the field developed in the past two decades (2001-2020) with a view to identify major themes, trends and future research directions. Findings – The overview reveals that only 43 SEA papers addressing contextual challenges of developing countries have been published in leading accounting journals in the last 20 years. The coverage of these publications is concentrated in a small number of countries and regions. Interdisciplinary accounting journals, especially AAAJ, are the main publishing outlets in this field. The topic areas are dominated by social accounting challenges, with much less focus on environmental accounting, although developing countries are particularly exposed to the threats of climate change, water pollution and biodiversity loss. The literature reviewed uses elaborating, problematising and theorising contexts as three main contextualisation approaches to analyse contextual themes framed around regulatory, political, cultural and religious, and social-economic systems. Although various conceptual lenses have been adopted in the developing country SEA literature, the use of institutional theory and its various extension to address political and cultural complexities seems to become more prominent, as shown in most of the contributions included in this special issue. Research limitations/implications – This review is limited to leading accounting journals. SEA research increasingly published in other disciplines such as in management, social and environmental areas might provide a more comprehensive view in this research field. Originality/value – In this paper, inter alia, we review and synthesise the previous literature in a conceptual framework, illustrating and highlighting the importance of contextual framing of SEA in developing countries. Based on this review, we propose some ideas for a future research agenda aiming to advance the field. We expect this paper and the special issue to act as a reference point for emerging SEA researchers from developing countries to raise more scholarly impactful enquiries in this area.

Purpose
This study aims to examine the extent and quality of corporate social responsibility (CSR) disclosure in Jordan for the time periods of 2005–2006 and 2014–2015, ultimately establishing whether there was a change in the extent and quality of disclosure practices before and after the new regulations for CSR. Furthermore, this study additionally seeks to determine if the regulations are a major factor in changing CSR disclosure practices, or whether there are other factors for such a change.


Design/methodology/approach
The annual reports of 55 manufacturing companies (11 sub-sectors) on the Amman Stock Exchange for the years 2005–2006 and 2014–2015 were selected, and a CSR checklist was measured via the construction an index covering 36 items in 4 themes: environmental; human resources; community; and products and others. The study measures the quantity of CSR via the number of sentences and the quality of CSR by the weighting approach (on a scale of 0–3); furthermore, the paired sample t-test and Wilcoxon signed rank tests were used to establish whether there was a change in the extent and quality of CSR disclosure practices.


Findings
The results of the study revealed that there being a significant increase in the extent and quality of CSR for the period 2014–2015 compared to that of 2005–2006, the most optimal performance being in 2015, bragging an average of 61,41 total sentences per annual report and an average quality score of 1.423. Moreover, detailed analysis of CSR extent and quality by theme reveals that the highest percentage of CSR extent and quality was within the environmental theme, with an average score 28.6% of total sentences in 2014 (extent) and 1.743 in 2015 of total sentences (quality).


Research limitations/implications
The current study has some limitations, which have implications for future studies. First, this study examined the extent and quality of CSR for only two time frames: before and after regulation. However, a longitudinal study would have provided a wider scope of study. Second, the study focussed only on the industrial sector, thus limiting the results to only this area. Indeed, the exploration of the CSR extent and quality for other sectors (e.g. financial and services) would generalise the results further, allowing for the making of comparisons compare among different sectors. Moreover, the study at hand has focussed solely on annual reports, which could lead to subjectivity, thus reducing the reliability of results. Future studies should thus focus on other means of disclosure (e.g. websites; environmental reports).


Practical implications
The current mandatory requirements would suggest Jordanian regulators have begun specifying CSR disclosure requirements in an easier, more user-friendly and traceable format. Indeed, the increase in CSR extent and quality for the post-regulations period would increase the need to organise mandatory requirements in CSR. For managers, on the other hand, the study provides the CSR as a strategic tool for reflecting the actual environmental activities, comparing it with the society's expectations. Moreover, when budgets are limited, managers prioritise CSR activities that yield a positive impact on financial performance by allocating the limited resources in a broad manner.


Social implications
The results additionally highlights the ways in which the Jordanian industrial companies increase their levels within the environmental theme in CSR for the post-regulations. It could be argued that a great number of companies in the past decade have started adopting environmentally friendly practices and strategies to protect the natural environment, such as greenhouses, extracting non-renewable resources and reducing amount of industrial waste.


Originality/value
To the best of the authors' knowledge, there is currently no existing study within Jordan exploring the change of CSR over time – specifically in terms of before and after the regulations. In addition, exploring the quality of CSR using a weighted approach (scale out of 3) is not conducted in Jordanian studies before.