Occupational fraud is a global problem that affects public and private organizations. One of the most common fraudulent activities in these organizations is corruption. Unfortunately, Puerto Rico is no exception. A review of the literature revealed that occupational fraud has increased in Puerto Rico since the 1980's. The main purpose of this article is to share some findings as purported by an investigation on corruption conducted in municipalities. Recommendations are offered to the government of Puerto Rico to prevent and combat corruption acts, according to the perception held by a group of external auditors who conducted compliance audits in the municipalities. The research was carried out mainly through a qualitative approach. It was intended to obtain a deep knowledge of an unfrequently research topic, which included the use of semi-structured interview conducted on experts, as the main strategy for data collection. ; El fraude ocupacional es un problema mundial que afecta las organizaciones públicas y privadas. Uno de los tipos principales de fraude ocupacional lo constituyen los actos de corrupción. Según la literatura, estos actos han aumentado en Puerto Rico a partir de la década de los 80. El propósito principal de este artículo es compartir algunos hallazgos relacionados con una investigación realizada sobre la corrupción en los municipios. Se ofrecen recomendaciones al gobierno de Puerto Rico para prevenir y combatir los actos de corrupción, de acuerdo con la percepción sostenida por un grupo de auditores externos, que realizaron auditorías de cumplimiento. La investigación se realizó principalmente mediante un enfoque cualitativo. Se pretendió obtener un conocimiento profundo de un tema poco estudiado, que incluyó el uso de la técnica de la entrevista semiestructurada realizada a expertos en el tema como estrategia principal para la recolección de datos.
Education is a community need that is expected to create quality human beings, to realize these expectations formally education is held in schools. The purpose of this study was to determine the role of the principal's leadership in improving teacher performance at SDN Rawakidang. The method in this study used qualitative research methods with a descriptive approach, data collection techniques used observation, interviews and documentation techniques. The results of the research of the principal as the head of the school conduct training and education and invite sources from outside related to KBM and according to the 2013 curriculum, always provide direction and motivation to teachers to use active methods, always supervise when the teacher is carrying out the teaching and learning process at school. class, provide guidance to teachers and education staff, the principal asks to be present 20 minutes earlier than the students and wait for students in front of the class. conclusion The role of the principal's leadership in improving teacher performance at SDN Rawakidang is to provide a democratic, disciplined attitude, and control each class during the teaching and learning process, democratic attitudes are sought to eliminate distrust in solving problems in the classroom. as well as at school, and a disciplined attitude is sought to provide a sense of responsibility.
Johtajat ja heidän kognitiot ovat kriittisessä roolissa yrityksen kansainvälistymisprosessissa ja sen muotoutumisessa ajan myötä. Vaikka keskeisimmät kansainvälistymistä koskevat teoriat tiedostavat tämän, ymmärrys ja aiempi tutkimus johtajien ja heidän kognitioiden roolista yrityksen kansainvälistymisprosessissa on yllättävän vähäistä. Aikaisempi tutkimus on keskittynyt tarkastelemaan yrityksen kansainvälistymisprosesseja erityisesti yrityksen ja toimialan tasoilla. Johtajat on nähty rationaalisina toimijoina eikä päätöksentekoa olla nähty merkityksellisenä osana yritysten kansainvälistymisprosesseja. Tutkimukset, jotka ovat huomioineet johtajien päätöksenteon roolin, ovat lähestyneet kysymystä hyvin rajallisista tieteenfilosofisista ja metodologisista lähtökohdista. Tämä on johtanut kapeaan ja yksipuoleiseen ymmärrykseen aiheesta, minkä vuoksi päätöksentekijöiden rooli on jäänyt epäselväksi. Puutteellinen ymmärrys päätöksentekijöiden roolista vaikeuttaa yrityksen kan-sainvälistymisprosessin ymmärtämistä kokonaisuutena, koska kansain-välistymisprosessia ohjaavat päätökset syntyvät lopulta aina johtajien toimesta. Tämä väitöskirja pyrkii avaamaan johtajien päätöksentekoprosessien roolia yrityksen kansainvälistymisessä ensiksi tutkimalla, kuinka kognitiiviset perustat vaikuttavat yrityksen kansainvälistymiseen ja toiseksi esittämällä keinoja, kuinka yrityksen kansainvälistymisen kognitiivisia perustoita voidaan tutkia tulevaisuudessa entistä paremmin. Näitä kysymyksiä lähestytään hyödyntämällä kahden kirjallisuuskatsauksen ja kahden tapaustutkimuksen tuloksia, jotka tarkastelevat yrityksen kansainvälistymisen kognitiivisia perustoita erilaisista teoreettisista tulokulmista. Ensimmäinen kirjallisuuskatsaus avaa kognitiivisesti suuntautuneen kansainvälistymis- tutkimuksen tilaa selvittämällä sekä tutkittuja että vähemmälle huomiolle jääneitä tutkimusalueita näin luoden yhtenäisempää ymmärrystä aiheesta. Toinen kirjallisuuskatsaus tutkii, miten aikaisempi kirjallisuus kansainvälisestä liiketoiminnasta on tarkastellut niitä kognitiivisia eroja, jotka nousevat johtajien kulttuurillisista, kansallisista, etnisistä ja geografisista taustatekijöistä. Kirjallisuuskatsaus integroi nämä löydökset osaksi laajempaan johtajien ja organisaatioiden kognitioihin liittyvää kirjallisuutta. Väitöskirjan ensimmäinen tapaustutkimus tarkastelee heuristisen päätöksenteon kehittymistä yrityksen kansainvälistymisen aikana sekä kontekstisidonnaisen kokemuksen roolia tässä prosessissa. Tutkimuksen löydökset osoittavat, että johtajat pystyvät valjastamaan heuristiikkojen hyödyt päätöksenteossa vasta, kun he ovat kerryttäneet riittävän määrän kontekstisidonnaista kokemusta ja kun sopiva ärsyke laukaisee kertyneen kokemuksen muutoksen käyttökelpoisiksi heuristiikoiksi. Toinen tapaustutkimus puolestaan käsittelee eri historiantutkimuksen menetelmien hyödyntämistä yritysten kansainvälistymisprosessien ja markkinoilta poistumisten temporaalisuuden ymmärtämisessä ja tutkimisessa. Tämä väitöskirja edistää kognitiivisesti suuntautunutta yrityksen kansainvälistymiskir-jallisuutta laaja-alaisesti. Se syventää ymmärrystä siitä, miten johtajien kognitiot muovaavat yrityksen kansainvälistymistä organisoimalla ja tuomalla yhteen aikaisemman tutkimuksen löydöksiä. Erilaisia tieteenfilosofisia tulokulmia hyödyntävät tapaustutkimukset puolestaan edistävät tutkimusta tuomalla esiin uusia piirteitä kognitioiden roolista yrityksen kansainvälistymisessä. Tämän lisäksi väitöskirja tarjoaa jatkotutkimukselle ideoita ja keinoja edistää alan tutkimusta tuomalla esiin kehityskohteita nykyisessä ymmärryksessä sekä havainnollistamalla, kuinka (1) subjektiiviset tutkimusotteet, (2) historialliset tutkimusmenetelmät ja (3) mikroperusteinen tulokulma tarjoavat hyödyntämättömiä mahdollisuuksia edistää alan tutkimusta. ; Individual managers and their cognitions play a crucial role in how a firm's internationalization process unfolds over time. While this is acknowledged in foundational theories of firm internationalization, our understanding of how managers and their cognitions shape the internationalization process remains surprisingly incomplete. This is because prior literature on firm internationalization mainly operates at the firm, industry, or national levels and assumes a relatively high level of managerial rationality, with few studies focusing on how managers and their decision-making processes shape firm internationalization. In addition, the studies that have addressed the cognitive foundations of firm internationalization have done so by drawing on a relatively narrow set of philosophical and methodological alternatives, thus generating a one-sided understanding of the matter. Consequently, scholarship on decision makers' roles in firms' internationalization processes remains underspecified and incomplete, which hampers the field's capacity to fully understand firms' international operations. This dissertation aims to unpack the black box of managers' roles in firm internationalization processes by investigating how cognitive foundations influence firm internationalization and showing how we can further advance the research on the cognitive foundations of firm internationalization in the future. The dissertation approaches these questions through two review studies and two case studies that explore the cognitive foundations of firm internationalization from different perspectives. The first review study investigates the current state of the research field by describing the research domains that have been studied and those that have been underexplored and thus provides an integrative understanding of the research on the cognitive foundations of firms' internationalization processes. The second review study explores how the existing literature has approached the cognitive differences that stem from decision makers' cultural, national, ethnical, and geographical characteristics and the influence that such differences have on firm internationalization processes and integrates these findings into the broader literature on managerial and organizational cognition. The first case study examines heuristic decision-making in firm internationalization and the role of context-specific experience in this process. It advances a theoretical model indicating that managers become able to harness the positive impact of heuristics in internationalization-related decision-making only after they have accumulated a certain level of context-specific experience and when this experience is triggered to transform into usable heuristics by a stimulus of an unexpected event. The second case study explores how different historical approaches can be used to analyze the temporal embeddedness of firms' internationalization and de-internationalization processes unfolding over time. This dissertation contributes to the literature on the cognitive foundations of firm internationalization in two ways. First, it improves the existing understanding of how cognitive foundations shape firm internationalization by reviewing the existing literature to generate integrative understanding of the topic and by empirically explicating novel ways of how cognitions drive internationalization via three philosophical perspectives— qualitative positivism, interpretivism, and poststructuralism. Second, it outlines ways to further advance the research on the cognitive foundations of firm internationalization by pointing out the research gaps that warrant further attention and by proposing that subjective approaches, historical research methods, and the microfoundational approach constitute productive avenues for future research.
This study aims to discuss the understanding of hadith about the value of money in the perspective of Islamic economics. This research applies a qualitative type through literature study using thematic, takhrij, and syarah hadith methods as well as descriptive analysis. The discussion of this research includes an overview of money, thematic hadiths regarding money, and an understanding of the hadith about the value of money from an Islamic economic perspective in the contemporary era. This study concludes that the money used by Muslims at the time of the Prophet was Persian silver dirhams and Roman gold dinars, traditions about money are known to be maqbul traditions and can be used as evidence, and the understanding of hadiths about the value of money is closely related to buying and selling and selling. an effective prohibition of usury for controlling inflation so that people's purchasing power is maintained and economic stability is created, in this case Islamic economics which emphasizes increasing people's welfare is recognized in this contemporary era dealing with money politics with the ideology of capitalism.
This PhD thesis seeks to contribute towards closing a research gap in the knowledge about the African Union Mission in Somalia (AMISOM) as an African Union (AU) and United Nations (UN) authorised peace enforcement operation. In so doing, the study covers the period 2007-2017 and attempts to fulfil three broad objectives. Firstly, it examines the implementation of AMISOM mandate amidst foreign interventions and their underlying implications for the strategic AU-UN partnership. Secondly, the thesis attempts to examine any significant changes towards the implementation of the mandate by assessing the evolution of AMISOM's decade-long presence in Somalia. The analysis focuses on whether AMISOM has morphed into an exercise in self-interest or still pursuing the shared strategic objectives for which it was established. Thirdly, the study confronts the theoretical idea imposed by Western ideologies to export liberal democracy through peacekeeping operations, especially as it relates to regional peace operations. In a sense, it contrasts between liberalism and realism vis-à-vis peacekeeping operations in order to account for the case of AMISOM given the involvement of frontline states whose realist strategy in Somalia has presented a major dilemma. Given the latitude, the study adopts an interdisciplinary and mixed methodology approach in its analysis of foreign interventions and the pursuit of illicit commercial interests in a conflict economy milieu marked by attempts to counter al-Shabaab in Somalia. As a qualitative research, the study relies on primary and secondary data sources including relevant articles and journals, although aspects of quantitative method have also been used where appropriate. ; Esta tese de doutoramento visa contribuir para o preenchimento de uma lacuna de pesquisa no conhecimento sobre a Missão da União Africana na Somália (AMISOM), como uma operação de imposição da paz autorizada pela União Africana (UA) e endossada pelas Nações Unidas (ONU). O âmbito do estudo abrange o período 2007- 2017 e ambiciona cumprir três objetivos principais. Em primeiro lugar, examina a implementação do mandato da AMISOM no meio de intervenções estrangeiras e as suas implicações subjacentes para a parceria estratégica UA-ONU. Em segundo lugar, a tese tenta examinar quaisquer mudanças significativas em relação à implementação do mandato, avaliando a evolução da AMISOM após uma década de presença na Somália. A análise concentra-se em determinar se a AMISOM se transformou num exercício em interesse próprio ou se ainda persegue os objetivos estratégicos comuns para os quais foi estabelecida. Em terceiro lugar, o estudo confronta a ideia teórica imposta pelas ideologias ocidentais para exportar a democracia liberal por meio de operações de manutenção da paz, especialmente no que se refere as operações de paz regionais. Em certo sentido, contrasta entre liberalismo e realismo face às operações de manutenção da paz com vista a contextualizar o caso da AMISOM, dado o envolvimento dos Estados da linha da frente, cuja estratégia realista na Somália apresentou um grande dilema. Dada a latitude, o estudo adopta uma abordagem metodológica interdisciplinar e mista, na análise de intervenções estrangeiras e a prossecução de interesses comerciais ilícitos, num ambiente de economia de guerra marcado por tentativas de conter o "al-Shabaab" na Somália. Tratando-se de uma pesquisa qualitativa, o estudo baseia-se principalmente em fontes primárias e secundárias, incluindo artigos e periódicos relevantes, embora alguns aspectos do método quantitativo tenham sido também aplicados.
Discrimination against minority groups still occurs in Indonesia, both in the form of verbal and non-verbal violence. The last discrimination that occurred was the closure of the Ahmadiyah Mosque in Garut, West Java in 2021. According to Foucault, discrimination occurs due to the existence of a power system to regulate knowledge and hegemony in society through the normalization of knowledge which is a tool of power so that discrimination and even intolerance can be justified in society. The Wawuh boardgame is a medium for spreading tolerance and peace through 9 basic human rights, namely; the right to life, the right to receive, the right to work, the right to health, the right to education, the right to facilities, the right to protection, the right to voice, and the right to administration. This study aims to determine the extent of changes in perspective and behavior of tolerance after playing the Wawuh Boardgame. This game is played to members of the Scouts of UIN Sunan Gunung Djati Bandung Batch 39 who have not been exposed to the issue of peace and violence based on minority group discrimination. This research method uses a combined qualitative and quantitative approach because the data collection uses a questionnaire whose results will be described in written form and the researcher can describe with a clear purpose. The results and discussion of this study prove that there is an attitude of tolerance and a change in perspective by 86% as well as increasing information about minority groups against members of the Scouts of UIN Sunan Gunung Djati Bandung Batch 39. The conclusion of this study is that the Wawuh Boardgame is effective in campaigning for peace and can introduce minority groups as well as being able to prevent discrimination at all levels.