Background: According to the sustainable development theory, managers have a high incentive to observe ethical principles in business operations. However, some of the immoral behaviors of managers in earnings manipulation lead to ethical failures in companies. Accordingly, the purpose of this study was to analyze the relationship between sustainable development performance and managers’ immoral...

This study investigates the impact of fiscal space on probability that government Indonesia will be able to implement counter-cyclical behavior. We use ordinary least squares and probit methods estimate policy reaction function. confirms increasing can increase execute its behavior policy. A proposal includes generating alternative sources revenues from taxes non-taxes redesigning subsidies tow...

We provide a framework for the study of statistical quantitiesrelated to the Hurst phenomenon when the data are non-precise with boundedsupport.

Public servants are expected to be good stewards of resources, including the energy and environmental resources consumed in a public organization’s day-to-day operations. Many government organizations have enacted policies to mitigate the environmental impact of their operations. Even in the absence of formal policies, however, individual public employees might engage in a number of discretiona...

How people make choices about activity engagement during discretionary time is a topic of increasing interest to those studying quality of life issues. Assuming choices are made to maximize individual welfare, several factors are believed to influence these choices. Constraints theory from the leisure research literature suggests these choices are heavily influenced by intrapersonal, interperso...

This study aimed to examine the changes in typical portion sizes of commonly consumed discretionary foods among Australian adults from 1995 to 2011-2012. Data of adults (age ≥19 years) from the 1995 Australian National Nutrition Survey and 2011-2012 National Nutrition and Physical Activity Survey were used. Typical portion sizes (median portion) of fourteen discretionary foods that contributed ...

Undernutrition--protein energy malnutrition or specific nutrient deficiencies--has been an inherent characteristic of impoverished populations throughout the world. Over-nutrition, obesity and nutrition imbalance is a current concern among those with rising though still insufficient incomes. We review data to suggest that the prevalence of these forms of malnutrition in populations is highly in...

The debate on audit quality still continues due to different results and arguments tenure, firm reputation quality. This study provides empirical evidence the differentiation of by considering tenure reputation. Using data from IDX manufacturing companies in 2019 2020, researcher examines difference quality, measured discretionary accruals, terms also 247 that are analyzed using Mann-Whitney te...

As in traditional commerce, parties to a contract in ebusiness environments are expected to operate in good faith and comply with mutually agreed terms of contract. It may be the case however that deviation from the agreed contract obligations occur either intentionally or due to force majeure. In this paper we argue that there is value in providing various levels of automated support to deal w...

Human multitasking is often the result of self-init iated interruptions in the performance of an ongoing task. These self-interruptions occur in the absence of external triggers such as electronic alerts or email notifications. Compared to externally induced interruptions, self-interr uptions have not received enough research attention. To address this gap, this paper develops a typology of sel...