Ownership Characteristics Research Articles

The Human-Horse Relationship: Identifying the Antecedents of Horse Owner Attitudes towards Horse Husbandry and Management Behaviour.

Simple SummaryThe welfare of recreational horses is an important issue worldwide. Since horse owner characteristics may be an important determinant of horse welfare, the relationships between horse owner background factors and horse owner attitudes towards horse husbandry and management behaviour were examined in this study. Owner knowledge and experience rather than demographics were associated with an appreciation of parasite control, hoof care, and dental care. Therefore, an educational strategy intended to improve the horse owner’s appreciation of the welfare implications of their behaviour may be important in safeguarding recreational horse welfare, but further research is warranted.The welfare of recreational horses is an important issue. Horse owner attitudes towards horse ownership are likely to influence owner behaviour in terms of horse husbandry and management practices and human–horse interactions, which in turn are likely to affect the welfare of the horse. Based on Ajzen’s Theory of Planned Behaviour, this paper examines the relationships between horse owner attributes, specifically background factors (demographics, knowledge, and experience) and attitudes (beliefs) towards horse husbandry and management behaviour. Data were collected via a random telephone survey and during on-site inspections with Victorian horse owners and their horses (n = 57), using an attitude questionnaire. Relationships were found between horse owner background factors and horse owner attitudes towards horse husbandry and management behaviour. Generally, belief variables correlated significantly with background factors that were primarily related to knowledge and experience. Further, beliefs concerning three key husbandry practices (parasite control, hoof care, and dental care) all appear to be predicted to some degree by background factors associated with knowledge and experience. Therefore, a practical recommendation may be the implementation of education and training programs aimed at improving horse owner knowledge and experience regarding effective horse husbandry and management to promote horse welfare. Clearly, further research is warranted.

The Experience of Teleworking with Dogs and Cats in the United States during COVID-19

In Spring of 2020, the novel coronavirus (SAR-CoV-2) prompted an unprecedented number of individuals across the United States to begin working from home. Prior research has identified both positive and negative impacts of teleworking on employee well-being, and this study built on that research to explore perceptions regarding how companion animals factor into the teleworking experience. Individuals who had experience working from home and from their employer’s office completed an online survey about those experiences. Participants reported spending more quality time with their companion animals and family members when they worked from home. Furthermore, when working from home, individuals with dogs were more likely than those without dogs to report they socialized with other people, got a healthy amount of physical activity, and took at least one 15-min walk during the workday. Some participants, particularly those in households containing both dogs and cats, indicated that their pets created distractions during the workday. Future studies can build on this research by investigating whether the findings persist once the novel coronavirus is no longer a threat, and by paying close attention to the characteristics of pets, owners, and household dynamics that may influence the effects of pet ownership on the teleworking experience.

Dog and owner characteristics predict training success.

Teaching owners how to train their dogs is an important part of maintaining the health and safety of dogs and people. Yet we do not know what behavioral characteristics of dogs and their owners are relevant to dog training or if owner cognitive abilities play a role in training success. The aim of this study is to determine which characteristics of both dogs and owners predict success in completing the American Kennel Club Canine Good Citizen training program. Before the first session of a dog training course, owners completed surveys evaluating the behavior and cognition of their dog and themselves. Additionally, we collected the dogs' initial training levels via behavioral tasks. We then examined what factors predicted whether the dogs passed the Canine Good Citizen test after the class ended. In terms of dog characteristics, we found that, while dog age, sex and neuter status did not predict success, owner-rated levels of disobedience did predict completion of the program. In terms of owner characteristics, owners who scored higher on cognitive measures were more likely to have their dogs complete the program. Finally, dog-owner characteristics such as the time spent training predicted success. Thus, characteristics of the dogs, owners, and how they interact seem to predict training success. These findings suggest that there are some owner, dog, and dog-owner characteristics that can facilitate or hinder dog training.

Association between Dog Owner Demographics and Decision to Seek Veterinary Care.

(1) Background: An important aspect of dog ownership is providing veterinary care. However, features of dog ownership differ across demographic groups and these may influence veterinary client decision making and behavior. The purpose of the present study was to elucidate relationships between American dog owner characteristics and willingness to seek veterinary care. (2) Methods: A total of 858 dog owners completed an online questionnaire asking participants to rate their level of likelihood to seek veterinary care for different medical conditions, answer supplemental questions about their previous veterinary barriers, and indicate barriers that prevent them from seeking veterinary care. (3) Results: Dog owners did not differ by demographics in their willingness to seek veterinary care. However, dog owner demographic groups varied in their relationship with their dog(s), previous behaviors accessing veterinary care, and barriers that make seeking veterinary care challenging. (4) Conclusions: Education, outreach and community-based veterinary medicine efforts should allocate resources to underserved communities identified within the context that they are affected by barriers to obtaining veterinary care for their dog(s).

CHARACTERISTICS OF SMALLHOLDER SHEEP AND GOAT MANAGEMENT PRACTICES IN SOUTH EAST NIGERIA: OBSERVATIONS FROM ANAMBRA STATE

This paper presents the results of a survey of sheep and goat producers in Anambra State, (present day Enugu and Anambra State), Nigeria. The sampled areas represent the agroclimatic and administrative zones of the oid Anambra State. A total sample size of 310 spread over 5 LGAS and 25 village areas was drawn. Only households which kept sheep and/or goats at the time of the study were sampled. Data generated included demographic characteristics of small stock owners, sheep and goat distribution by household, management practices and problems associated with current management systems, sources of feed by season and livestock disease profile. Results of analyses showed that ownership distribution of animals was skewed in favour of goats. The mean flock size per household was 2.4 and 6.2 sheep and goats respectively. About 22% of the households interviewed kept sheep alone, another 62% kept goats alone. Over 85% of respondents acquired their foundation stock from the open market, while others came from neighbours flocks. Most respondents expressed the desire to increase their holdings with more wishing to expand their goat herd size than sheep. However, feeding was most frequently mentioned as a limiting factor in increasing sheep or goat herd size. Household wastes and cut forages were the major sources of animal feed. There was a very low awareness level of agroforestry practices, Only 5.2% and 2.3% of the respondents had any knowledge of Intensive Feed Gardening (IFG) and Alley farming (AF) respectively. Reported Smallholder Sheep and Goats Management mortality was low less than 3.5% in all herds studied). Implications for improved small ruminant production in Nigeria's humid zone are drawn.

A global review of female entrepreneurial finance

This study examines the external financing sources and decisions of small and medium-sized enterprises (SMEs) across 56 countries and shows how SMEs modify their funding channels in response to economic stage and owner's characteristics. We find that entrepreneurs' personal characteristics including owners' age, gender, and business skills are main determinants for the types of external investor funding available to SMEs. We show that access to external financing for female entrepreneurs is more difficult when they have new technology; moreover, the impact increases significantly in poorer economies. The paper displays at a global scale how SMEs modify their funding channels in response to owner's characteristics such as sex and age. Moreover, it contributes to the literature of female entrepreneurship the connections between gender, age, and economic conditions to the sources of external funding and the decisions female entrepreneurs take in accessing it.

Second homes in the Municipality of Neum: typological features of buildings, structural features of owners, and the process of internationalisation

The article presents the results of research of the specifics of second homes as a consequence of accelerated tourism development in the Municipality of Neum in Bosnia and Herzegovina. This is a phenomenon which, primarily due to insufficient data, has not been scientifically researched in more detail. Based on secondary data collected from scant relevant sources, the authors analysed the available data regarding the number of holiday homes/apartments as well as the structural characteristics of holiday home owners. The phenomenon of second homes was analysed from the point of view of its development in Neum, as the only urban-type settlement within the municipality, and in rural settlements in its hinterland. The research showed the expansion of second homes from the narrow coastal zone into the interior and the concentration of holiday home owners in neighbouring municipalities and larger urban centres of Bosnia and Herzegovina, as well as in nearby areas of Dalmatia. The process of internationalisation was also analysed, as a large number of second homes are owned by foreign citizens, primarily those from neighbouring Croatia.

Social Economic Status of Etawa (Pe) Goats Farmers in Tamansari Village, Ampelgading District, Malang Regency, Indonesia

This research was conducted in October 2019 at Tamansari Village, Ampelgading District, Malang Regency. This study aims to describe (1) household characteristics of PE goat farmers in Tamansari Village, Ampelgading District, Malang Regency, (2) ownership status of production facilities assets, (3) ownership characteristics of PE goats include ownership status, rearing purposes, average number of ownership, the average number of sales and sales value of PE goats. This study uses a survey method. The type of data taken is primary data through interviews. The data obtained were then analyzed descriptively. The results showed that the respondents were at productive age, had a relatively low level of formal education, had a small number of family members, and were very experienced in PE goats breeding. The assets of production facilities that owned by goat farmers are barns, feed warehouses, wheelbarrows, motorcycles and handphones. The average status of livestock ownership is self-owned with the aim of raising PE goats as the main business and side business. The average ownership of PE goats in Tamansari Village was started from 14.50 ± 3.90 in Tamansari sub-village to 17.57 ± 11.30 in Tamanrejo sub-village. The average livestock sales per year was started from 5.82 ± 6.01 heads in Tamansari sub-village to 9.14 ± 9.82 heads in Tamanrejo sub-village. The average value of livestock sales received by breeders were started from IDR 1.79 ± 0.69 million per head in Tamansari sub-village to IDR 1.90 ± 1.23 million per head in Tamanrejo sub-village.

Who owns tobacco stocks?

We compare the ownership characteristics of tobacco stocks with their peers in the same country and industry group. We find lower reported ownership for stocks in the tobacco industry, which suggests that anonymous investors are larger owners of these sin stocks. Compared to peer stocks, U.S. and U.K. asset managers collectively overweight tobacco stocks, while norm-constrained investors such as sovereign wealth funds and pension funds underweight tobacco stocks. Passive managers have large stakes in tobacco stocks that are in line with the weights of these stocks in broad capitalization-weighted indices, indicating that passive replication of ethically screened indices is still a niche. We also identify some prominent active investors who take large positions in tobacco stocks.

Startups in Russia: Ownership and performance

During two decades the Russian government has invested heavily in support of high-tech startups. However, considering high level of information opacity of startups, we focus on equity as the primary source of their financing, and on owners as the main source of support for such firms. This paper examines how ownership characteristics affect the performance of high-tech performance of startups in nuclear and space industries. We focus on how different types of owners (founders, state, and venture capital) contribute to performance of startups in nuclear and space industries. Using an unbalanced panel of startups from Skolkovo, the largest Russian innovation cluster, from 2010 to 2016, we found evidence of a negative relationship between a support from government-related organizations and chosen indicators of startup performance. Our findings confirmed the significant impact of private venture capital on startup performance, however the effect is industry-specific. While family equity contributions were not found to have a significant impact on startup performance, we identified a positive relationship between owner or CEO change and future startup performance. We discuss potential interpretations of the findings and provide strategic management insights for startup owners and investors.

Socio-personal and economic characteristics of buffalo owners in Maharashtra

For the present study total 240 respondents were randomly selected from purposively selected four districts of two divisions in Maharashtra State to explore the sociopersonal and economic characteristics of buffalo owners. The study revealed that about 37.10 per cent of the farmers belonged to middle age followed by old (36.30%) and young age (26.70%) categories. Majority of the respondents were male, educated, Hindu (97.10%) and belonged to nuclear families (74.60%). About social category 37.9 per cent belonged to OBCs followed by General (36.70%), Scheduled Caste (12.10%) and Scheduled Tribes (13.30%). Mean family size was 6.65±0.17 members. The agriculture was main occupation for majority (58.80%) of the respondents while, 41.2 per cent were dependent on animal husbandry farming for main occupation. Landholding ranged from zero to 12 ha with mean land holding of 1.98±0.14 ha. About 28.80 per cent respondents belonged to semi-medium farmer category, followed by landless (20.40%), marginal (18.30%), small (16.70%), medium (14.60%) and large (1.30%). Majority of the respondents had medium livestock rearing experience (12-29 years), small herd size (7.28-22.81 SAUs), low milk production (13-52 liters) and low annual income (Rs. 1,00,000- Rs. 3,20,000).

Eviction Dynamics in Market-Rate Multifamily Rental Housing

ABSTRACT Evictions are a pressing issue facing many low-income renters. The growing scholarship on evictions generally groups together all types of evictions across multiple property and owner types. Eviction dynamics may differ, however, between publicly subsidized affordable housing providers and private, market-rate rental landlords, or between evictions filed for different reasons, such as non-payment of rent or for no-fault. We examine the neighborhood, property and owner characteristics of evictions in private market-rate rental housing. Analyzing all evictions filed in Boston Housing Court between 2014 and 2017, we find that in market-rate multifamily rental housing, eviction filings are more likely in more recently constructed or renovated nonowner-occupied properties with higher assessed values compared with other properties in the same neighborhood. Eviction filings are also more likely in neighborhoods with a higher share of Black renters, and lower average educational attainment, above and beyond neighborhood economic characteristics. Nonpayment and no-fault eviction filings show more similarities than they do differences. These findings suggest that policies designed to mitigate evictions and their impacts on low-income renters should take into account the salience of owner-occupancy status, property age and value, and the particularly precarious situation of low-income renters in neighborhoods where a majority of renters are Black.

THE EFFECT OF TAX ACCOUNTING CHOICES, DEBT POLICIES, AND OWNERSHIP CHARACTERISTICS OF TAX AGGRESSIVE IN MANUFACTURING COMPANIES ON THE IDX 2014-2018

This study considers agreeing and obtaining evidence about the Difference between Tax Accounting Choices, debt policy and Characteristics of Ownership of Aggressive Taxes. This research was conducted at manufacturing companies published on the Indonesia Stock Exchange (IDX) in 2014-2018. This type of research is quantitative research that is associative in nature. This research was conducted on 136 manufacturing companies listed on the Indonesia Stock Exchange (IDX) using purposive sampling technique in determining research samples. Then obtained as many as 15 (fiveteen) manufacturing companies used as research samples. With observations for 5 (five) years, so the total observations in this study were 75 (seventy-five) audited financial statement data. The analysis technique used is descriptive statistical tests, classical assumptions test, and hypothesis testing. The results of this study indicate that the partial variable tax accounting choices do not affect the tax aggressiveness, this shows that the method of depreciation of the straight line or straight line does not affect the tax aggressiveness decision making. Debt policy against tax aggressiveness, this refers to the fact that questioning the company using funds from the company will reduce the amount of money that will incur a small interest fee that will occur in an aggressive tax action. Ownership characteristics do not affect the tax aggressiveness, this shows that the company owned by family or non-family does not affect the decision in tax aggressiveness. And simultaneously the tax accounting choice variable, debt policy and ownership characteristics affect the tax aggressiveness.
 
 Keywords: Tax Accounting Choices, Debt Policy, Characteristics of Ownership, Aggressive Taxes

Perceived use of accounting information and practices of accounting in micro enterprises of developing countries

Research question: What is the perceived use of accounting information and current practices of accounting in micro enterprises? Motivation: Business decisions are more accurate and focused if they are made based on reliable information, for instance, accounting information. However, the use of accounting information in decision-making varies among the business entities, which is even poor in micro enterprises in developing countries. Idea: This study aims to examine perceived use of accounting information in decision-making and current practices of accounting in micro enterprises of Bangladesh. Data: The data include the characteristics of owner and business, perception on accounting systems, the use of accounting information (ACI) in decision-making and the current accounting practices collected from 148 respondents. Tools: The data are analyzed using standard descriptive statistical tools and multivariate regression. Findings: We find that the perception regarding the use of ACI in decision-making is low. Furthermore, the existing practices of accounting in surveyed entities are very low. The key practices, in terms of weighted mean, are cash reconciliation and practices of budgeting. Furthermore, the number of employees in the enterprises has a positive significant relationship with the perception regarding the use of ACI in decision-making. Besides, enterprises practicing accounting have higher performance. In addition, the size, and the nature of business have statistically significant positive effects on turnover. Contribution: This study may help stakeholders in understanding the role of accounting in business decision-making and its impacts on financial performance of the micro enterprises in developing countries.

Performance Human Resources Of Owners Micro And Small Businesses In The Upgrading MSMEs Program, Bogor District

This study aims to determine the performance of the human resources of micro and small business owners in improving MSMEs to upgading. This study uses a qualitative descriptive approach, micro and small business owners in Bogor Regency. Respondents were chosen purposely, namely 100 micro and small business owners who participated in the Micro and Small Business Consultation Clinic in Bogor Regency. The purpose of doing entrepreneurial activities is to get profits that are used to improve the family economy. The results showed that the performance of human resources was related to the characteristics of micro and small business owners from age, education, other occupations, as well as characteristics of micro and small businesses which included types of products, business forms, business legality, and length of business. business and the number of workers. All respondents have attended new entrepreneurship training (WUB), 57% of food security extension technical guidance (PKP) and business management training (56%). This proves that increasing the capacity of business owners is very important to do both independently, government programs and corporate CSR programs for business continuity.

Demography and determinants of dog and cat ownership in three towns of West Shoa zone, Oromia Region, Ethiopia

BackgroundThe dog and cat population data is generally scarce in developing countries due to absence of surveys. The demography of owned dogs and cats, and the associated ownership characteristics, are essential for the control of pet population and zoonosis. This study was conducted in three towns of West Shoa Zone of Ethiopia with the objectives of assessing demographic characteristics of owned dogs and cats and determinants of ownership.ResultsAbout 65.1% (95% CI: 62.1–69.8%) of the householders own dogs, 39.2% (95% CI: 35.8–43.8%) own cats, and 30.6% (95% CI: 27.4–35.0%) own both. The majority of the dog-owning households own a single dog (74.8%) and cat (74.9%). There were significantly higher proportion of dog and cat-owning households in Bako than Ambo and Gojo towns. The human to owned-dog ratio was 6:1, and that of cat ratio was 10:1. There were more male dogs (72.1%) and more female cats (59.7%). The male to female sex ratio was estimated at 3:1 for the dog while nearly 1:1 for cats. About 37.5% of the owned dogs were indoor, and 62.5% have free access to outside. Dogs and cats were acquired as a gift from families, neighbors, and friends. The identified reason for not owning dogs/cats were fear of zoonosis, dislike, no time to devote, benefit not realized, and shortage of finance. Logistic regression analysis identified study town, community type, gender of head of household, ownership of other animals as determinants for dog/cat ownership. Besides, possessing dogs was significantly associated with cat ownership.ConclusionThe current study provide insights into the determinants of dogs/cats ownership and their demographic characteristics in Ethiopia. Dogs are more commonly owned, but the household determinants for dog and cat ownership were comparable. Means of obtaining and reason of owning or abandoning dogs/cats is partly different from those reported in the developed countries. The results of this study could be used for the provision of veterinary services, quantifying health risks and benefits associated with dog/cat ownership, and control of pet population and related zoonosis.

Faktor Risiko Feline Panleukopenia pada Kucing di Daerah Istimewa Yogyakarta

AbstractFeline panleukopenia virus (FPV) infection in cats caused a disease called feline panleukopenia with high morbidity and mortality worldwide. There is no causative therapy for this disease yet, therefore knowing risk factors is important measure to prevent the disease. This study was designed to investigate the risk factors of feline panleukopenia in Special Region of Yogyakarta therefore disease prevention can be done as early as possible. A retrospective case-control study that used 35 cats in the case group and 70 cats in the control group. Case group consisted all feline panleukopenia patients that were tested positive with Anigen FPV Ag Test Kit (Bionote, South Korea) from two local clinics. Control group consisted cats that were own by the neighbour of cats from the case group with age and sex as matching variables. Owner characteristics including formal education, occupation, duration of having cat(s), monthly maintenance cost, and interaction time per day also feline characteristics including breed, neuter status, origin, husbandry, and vaccination status were assessed. Association analysis was done using EpiInfo (chi-square and odds ratio) and manually calculated (estimated attributable fraction and estimated population attributable fraction). Associated risk factors of feline panleukopenia were duration of having cat(s) less than a year, domestic cat breed, cat origins such as pet store or market and stray cat, the presence of new cat(s), outdoor cat lifestyle, waste disposal outdoor, and not vaccinated cat. Vaccination status and the presence of new cat(s) had the highest strength compared to other risk factors. It can be concluded that vaccination and quarantine of new animals are important measures to prevent feline panleukopenia.Keywords: case-control study, cats, feline panleukopenia

The Effect of Financial Technology, Company Characteristics and Owner Characteristics on MSME Financial Decisions in Bali Province

The Effect of Financial Technology, Company Characteristics and Owner Characteristics on MSME Financial Decisions in Bali Province

Developing capabilities for sustainability in family owned SMEs: An emerging market scenario

The academic discourse on ‘family’ perpetuity in family-owned businesses (FOB) is still burgeoning. Current findings suggest the importance of family control and family inter-generational sustainability in family-owned businesses. Though literature in family perpetuity and sustainability is well documented from the advanced economies, there is a scarcity of insights from emerging markets where this research relates. The study, therefore, sought to investigate, understand and interpret the underlying drivers of sustainability in small and medium family businesses using the stewardship theory paradigm and relying on evidence from an emerging market economy the Nigerian family business environment. A qualitative method with 41 in-depth interviews involving owners and managers of family-owned small and medium businesses was conducted. The study empirically shows that there is an interrelationship between family structure and business sustainability, hence the practice of polygamy was found to be inimical to family business success and sustainability. The study also showed that the element of spirituality arising from the ideals and values of the owning family is a significant factor for ensuring family wellbeing and business sustainability, and founding owner characteristics (industry experience) and impacts positively on the business performance and continuity. The study confirmed that the stewardship of non-family member employees within the business is provisional stewardship as non-family members rely on other incentives from the owning family members to behave as stewards. Building on the stewardship theory, the paper develops a model of sustainability for small and medium family businesses. The study contributes to the theoretical literature on stewardship and family business sustainability

Alms-Awareness Behavior, Serotonin Hormone, and Corporate Age

Humans who are fragmented in their souls or (split personality) are easily infested with mental poisons, so we need detolks in the form of alms. We investigate the influence of religiosity, attitudes and subjective norms on alms awareness and impact on corporate age through the role of the hormone serotonin. Because the characteristics of PT Haji La Tunrung's ownership are family ownership and are currently directed by second generation family members, it is interesting to be chosen as the object of research. We believe that owners, managers and employees can provide accurate and quality information (purposive sampling) and analyze data using WarpPLS 7.0. We find that the better religiosity, attitudes and subjective norms the higher the awareness of charity and the age of corporations increases. Sadaqah awareness can increase the hormone serotonin. Therefore, the hormone serotonin can increase self-confidence for individuals and corporations and performance is good so that the age of corporations increases. We also find that higher levels of formal education are not the only determinant of alms awareness.