Research related to the development of human capital based on cultural diversity is still minimal, so this study aims to find a human capital development model based on cultural diversity, self-leadership, and team management. The research instruments used questionnaires with samples of 146 respondents; the data was processed using SEM. The results showed that human capital performance could improve if supported by solid self-leadership despite cultural diversity. However, the research staff has not been able to do knowledge sharing because the management team has not entirely run well among local and foreign research staff. The novelty of this study lies in the ability to communicate between local and foreign research staff despite the cultural diversity between them.
ABSTRACT
This paper explores the theoretical exchange between two influential legal thinkers, H.L.A. Hart and Lon F. Fuller. The first mentioned represent the school of legal positivism while the later known as the defender of natural law theory. This paper refers to their early works of Hart’s “Positivism and the Separation of Law and Morals” and Fuller’s “Positivism and Fidelity to Law-A Reply to Professor Hart” which both published in 1958.
Keywords: Legal Positivism, Natural Law Theory, H.L.A. Hart, Lon F. Fuller.
The purpose of this study is to see if Narcissistic CEO behavior patterns lead to earnings management. This study looks at the signs of Narcissistic CEO management practices and how they relate to company performance in 19 Manufacturing Companies listed on the IDX from 2017 to 2019. There are 57 people in the sample. The method of research used in this study was quantitative research with a causal approach. The SPSS test tool for Windows 24.0 is used to test hypotheses by using Path analysis. The findings, CEO narcissism, impact earnings management behavior, but it also impacts company performance through earnings management practices or actions. The CEO is the custodian of data and has the power to make decisions, including policies. The accounting will make every effort to portray good performance through a positive image and profit achievement as expected by investors as an indicator of performance measurement; as a result, CEOs with high self-confidence will use accounting policies to practice earnings management by adding profit figures as needed and the investors' wishes or lowering the profit rate as necessary to achieve the desired results.
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