Search results

This chapter addresses the impact of gendered social capital in developing countries to understand the barriers and opportunities to women's entrepreneurship with social capital development and also to examine factors influencing the development of social capital for women and how the identified factors benefit the creation of their entrepreneurial activities. This study follows a systemic literature review to achieve the purpose of the research by examining the selected articles in both English and Turkish, followed by factor comparison between developing, developed countries, and world datasets obtained from Global Entrepreneurship Monitor (GEM) database. The finding shows that social capital strongly impacts the entrepreneurial activities among women entrepreneurs in developing countries, especially in Turkey. Although the academic and practical studies on this field were started about two decades ago in Turkey, it has faced a radical increase in last 5 years and many practitioners and scholars working on these concepts. The clusters in English and Turkish resources are almost the same; however, the density and number of key terms are much lower in Turkish literature which shows a gap for Turkish researchers to publish more in this field to examine variables for better view about women entrepreneurship and social capital related to it.

Women Entrepreneurship has received increasing attention over the past decade. In particular, a new area dealing with women entrepreneurs in the developing societies. The aim of this study is how is women entrepreneurship in developing economies? More specifically, we are excavating various questions at the individual and institutional level. The results of this study contribute to understanding the importance of the context on women entrepreneurs’ activities. Additionally, it systematically provides a comprehensive framework at multilevel analyses to cover all aspects of women entrepreneurship in developing countries. Ultimately, knowing women entrepreneurship in developing countries helps policymakers provide a firm ground for self-employment of women.

The purpose of this paper is to identify factors that influence the implementation of the rollout of the 5S approach in public hospitals in Tanzania, and share the way to scale this up for similar setting in developing countries.

The effect size was calculated from pre- and post-assessment results of Training of Trainers (ToT) to examine the effectiveness of ToT. A questionnaire with 14 explanatory variables was developed and completed based on information collected during Consultation visits (CVs) and progress report meetings (PRMs). Then, data were analysed to identify the influencing factors in relation to outcome variables (CV average score).

Among 14 explanatory variables, five explanatory variables showed statistical significant association with the CV average score. Those are: “Feedback and information sharing,” (p=0.031), “Quality Improvement Team roles and responsibility” (p=0.002), “5S knowledge,” “Involvement and commitment,” and “5S guidelines use and availability,” (p=0.000). When the explanatory variables were controlled by levels of hospitals; “involvement and commitment” was the only explanatory variable for national level hospitals. For regional referral hospitals, “QIT roles and responsibility” (p=0.02) and “5S knowledge” (p=0.03) were statistically significant. For district hospitals, “involvement and commitment” (p=0.01) and “availability of guideline (p=0.001)” were statistically significant.

This study has the following limitations. The data were collected from existing reports and presentation materials only. There might be reporting bias, as PRM data is self-reported from the hospitals. Caution is therefore needed in extrapolating the study results to other settings. Despite these caveats, the findings will provide important insights for designing and implementing QI programs in Tanzania and in other African countries.

The authors' conceptual framework is based on the existing literature on the science of diffusion and scale up of innovation in the health sector. Few studies are known from resource constrain settings in Africa which assess the determinants of the process of nationwide scale-up of proven interventions.

The Accounting Standards Board of Japan (ASBJ) proposed a new set of endorsed International Financial Reporting Standards in June 2015. ASBJ claims that non-recycling of other comprehensive income (OCI) items decreases the information usefulness of earnings in a proposed comprehensive income standard. There has been no existing empirical evidence which supports the ASBJ’s statement and the purpose of the study is to test whether OCI recycling improves information usefulness of net income from six perspectives: relative and incremental value relevance, persistence, variability, operating cash flow and net income predictive power.

This paper is an empirical work using a listed Japanese firms sample of 5,385 firm-years from fiscal year 2012-2014.

The results challenge the ASBJ’s claim that recycling improves the general information usefulness characteristics of net income. The empirical results show that OCI recycling improves net income’s relative value relevance characteristic of financial firms. However, recycling information by itself does not improve the incremental value relevance, and the predictive power of operating cash flow and net income. The authors also find that the inclusion of recycling decreases the persistence and increases the variability of net income.

This paper has two research limitations. First, this study is constrained to analyze a limited OCI recycling data that is recently disclosed by listed Japanese firms. Second, the results of this study have limited external validity to capital markets with OCI reclassification standards that deviate from Japanese GAAP.

This study provides initial empirical evidence that examines information usefulness of OCI recycling in Japan. The findings of this study are relevant for accounting standards setters aiming to increase the information usefulness of earnings for capital market investors.