ORIGINAL_ARTICLE
Trade Liberty Policy Despite Shocks and Fluctuations Affecting in Periods of Boom and Bust on Women's Employment
The present study explores the mechanism of trade effects despite the foreign exchange fluctuations and oil shocks on women's job opportunities in the periods of the recession and prosperity in the country using the Markov-switching Regime ARCH Model during 1984-2016. According to the results of the model estimation, Commercial freedom has a negative impact on women's job opportunities during the recession, which means that government spending in this period is mostly spent on imports. Foreign exchange rate fluctuations have a negative impact on women's job opportunities during the recession and with negative oil shocks, foreign exchange earnings are declined, and government spending is dedicated to import to cope up with inflation and this leads to the reduction of job opportunities and women’s employment. This has led to reduced job opportunities and reduced employment for women. Also, the impact of international trade variables, economic growth rate and positive oil shock on women's employment during the prosperity period is significant, which means that in a country with high trade openness, women's employment will also improve and there will be more job opportunities for women, which can help the country's employment. Therefore, government and private support for women's employment, self-employment, women's entrepreneurship and international trade opportunities can be a positive driver of women's employment growth.
https://www.ijmae.com/article_114340_8686f4c3a578277edffc4fe814e84e4b.pdf
2020-05-01
243
266
Trade
export growth
Employment of women
Markov Switching Regime Model
Fereshteh
Jafarnejad
fereshtehjafarnejhad@gmail.com
1
Department of Economics, Islamic Azad University of Central Tehran Branch (IAUCTB) Tehran, Iran
LEAD_AUTHOR
Khashayar
Seyed Shokri
ksshokri@yahoo.com
2
Department of Economics, Islamic Azad University of Central Tehran Branch (IAUCTB) Tehran, Iran
AUTHOR
Marjan
Damankeshide
m.damankeshideh@yahoo.com
3
Department of Economics, Islamic Azad University of Central Tehran Branch (IAUCTB) Tehran, Iran
AUTHOR
Amemiya, T. (1985) “Advanced econometrics” Basil Black well, Oxford, UK
1
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Baliamoune, Mina (2002) "Gender Inequality and Economic Development in Sub-Saharan
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5
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10
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32
ORIGINAL_ARTICLE
Intellectual Capital, Corporate Financial Performance and Social Responsibility
The main objective of our study was to test the relationship between intellectual capital and financial performance with social responsibility. To end, we investigate the relationship between intellectual capital and its components and social responsibility through financial variables. Population consisted of companies at Tehran Stock Exchange in which social responsibility was tested based on content analysis of annual reports of companies in 2019. Results show that intellectual capital does not significantly relate to corporate social responsibility. However, capital employed efficiency, one of its components, significantly impacted on the social responsibility, while the others including human and structural capitals efficiencies had no significant impact on. The findings of this study could suggest that companies listed at Tehran Stock Exchange could use of intellectual capital and improve their social responsibilities.
https://www.ijmae.com/article_114341_2340fd813e89e3736c3ccbfeb7b09925.pdf
2020-05-01
267
277
intellectual capital
financial performance
corporate social responsibility
Azizollah
Moradi
a.m.moradi63@gmail.com
1
Member of Elite and Young Researchers Club, Islamic Azad University of Safadasht, Tehran, Iran
LEAD_AUTHOR
Abolhasan Ranjbar, A., Shariaat Jafari, E. (2012). Study the relationship between intellectual capital and social responsibility (the case study: economic and asset affairs organization of Tehran province). The eighth conference of human resource development. CHRD08_001.
1
Arabi, M., Abdoli, M. R. (2015). Study of the relationship between intellectual capital and social responsibility of Banks at Tehran Stock Exchange. Forth national conference and second international conference on accounting and management. MNGTCONF02_276.
2
Avishek, B. & David, J. (2017). Corporate social responsibility and capital allocation efficiency. Journal of Corporate Finance, 43(3), 354-377.
3
AzimiYancheshmeh, M., Hemati, A (2018). Impact of voluntary disclosure of different dimensions of intellectual capital on disclosure level of social responsibility. Quarterly of management, accounting and economic. 2 (1): 55-69.
4
Baker, R. J. (2008), Mind over Matter: why intellectual capital is the chief source of wealth, John Wiley & Sons, Hoboken, New Jersey.
5
Beattie, V., & Thomson, S. J. (2007). Lifting the lid on the use of content analysis to investigate intellectual capital disclosures. Accounting Forum, 31, 129–163.
6
Brealey, Richard C. & Stewart C. Myers. (1991). Principles of Corporate Finance. 4th ed. McGraw Hill-Inc.
7
Campbell, J. T., Eden, L., & Miller, S. R. (2012). Multinationals and CSR: Does distance matter? Journal of International Business Studies, 43, 84–106.
8
Cheung, Y.L.; Tan,W.; Ahn, H.J.; Zhang, Z. Does corporate social responsibility matter in Asian emerging markets? J. Bus. Ethics 2010, 92, 401–413.
9
Cho, CH.(2007)."Organizations Legitimacy and the Strategic use of accounting information Three Studies Related to social and environmental disclosure". Orlando, Florida. Spring Term.
10
Chu, P. Y., Lin, Y. L., Hsiung, H. H., & Liu, T. Y. (2006). Intellectual capital: An empirical study of ITRI. Technological Forecasting & Social Change, 73, 886–902.
11
Crowther, D., & Aras, G. (2008). Corporate Social Responsibility. Retrieved January 12, 2020 from mdos.si.
12
Dekoulou, P. & Trivellas, P. (2017). Organizational structure, innovation performance and customer relationship value in the Greek advertising and media industry. Journal of Business & Industrial Marketing, 32 (3), 385-397.
13
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14
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15
Horne, James C. Van & John M. Wachowicz, JR. (2001). Fundamental of Financial Management, 12th ed. Prentice-Hall, Inc.IAI, (2016).
16
Kim, H.R., Lee, M., Lee, H.T. and Kim, N.M. (2010), “Corporate social responsibility and employee–company identification”, Journal of Business Ethics, Vol. 95No. 4, pp. 557-569.
17
Lu, W. M., Wang, W. K., Tung, W. T., & Lin, F. (2010). Capability and efficiency of intellectual capital: The case of fabless companies in Taiwan. Expert Systems with Applications, 37, 546–555.
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McWilliams, A.; Siegel, D.S.; Wright, P.M. (2006). CSR: Strategic implications. J. Manag. Stud, 43, 1–18. [CrossRef]
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Mishra, D. R., Sodok, E. Gh., Omran, G., & Chuk, C. (2011). Does corporate social responsibility affect the cost of capital? Journal of Banking & Finance, 35 (9), 2388-2406.
22
Musibah, Anwar Salem, Wan Sulaiman Bin, Wan Yusoff Alfattani.(2013). "Impact of Intellectual Capital on Corporate Social Responsibility Evidence from Islamic Banking Sector in GCC". International Journal of Finance and Accounting, 2(6): 307-311 DOI: 10.5923/j.ijfa.20130206.02.
23
Navarro, J. G. C., Reverte, C., Melero, E. G., & Wensley, A. K. P. (2016). Linking social and economic responsibilities with financial performance: The role of innovation. European Management Journal, 34(5), 530-539.
24
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25
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26
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27
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28
Ramezan, M. (2011). Intellectual capital and organizational organic structure in knowledge society: How are these concepts related? International Journal of Information Management, 31, 88–95.
29
Rudez, H. N., & Mihalic, T. (2007). Intellectual capital in the hotel industry: A case study from Slovenia. Hospitality Management, 26, 188–199.
30
Sheth, H., & Babiak, K. M. (2010). Beyond the game: Perceptions and practices of corporate social responsibility in the professional sport industry. Journal of Business Ethics, 91, 433–450.
31
Snider, J., Hill, R. P., & Martin, D. (2003). Corporate social responsibility in the 21st century: A view from the world’s most successful firms. Journal of Business Ethics, 48, 175–187.
32
Tai, W. S., & Chen, C. T. (2009). A new evaluation model for intellectual capital based on computing with linguistic variable. Expert Systems with Applications, 36, 3483–3488.
33
Wall, A. (2005). The measurement and management of intellectual capital in the public sector. Public Management Review, 7(2), 289-303.
34
Yang, X., & Rivers, C. (2009). Antecedents of CSR practices in MNCs’ subsidiaries: A stakeholder and institutional perspective. Journal of Business Ethics, 86, 155–169.
35
Yinyoung, R., Manisha, S., & Yoon, K. (2018). CSR and financia performance: The role of CSR awareness in the restaurant industry. International Journal of Hospitality Management, 57, 30-39.
36
ORIGINAL_ARTICLE
Relationship between Modern Management Accounting Techniques and Organizational Performance of Industrial Sector Listed in Amman Stock Exchange
This research examined relationship between modern management accounting techniques and industrial companies listed in Amman Stock Exchange (ASE). The questionnaire was used to collect data from 46 companies operating in industrial activities, a total of 152 questionnaires were distributed to employees in the financial business units (FBUs) in the companies, data of 116 questionnaires were used in the analysis process through Smart- PLS software. The results showed that reveals that MMATs had a strongly positive and significant effect on OP.
https://www.ijmae.com/article_114342_d479e0c185d75d742f5bc7f794d3d4c5.pdf
2020-05-01
278
300
Modern Management Accounting Techniques
organizational performance
Industrial companies
Amman Stock Exchange
Shadi
Al-Khasawneh
hammam92015@gmail.com
1
Faculty of Economics and Management Sciences, Universiti Sultan Zainal Abidin, Terengganu, Malaysia
LEAD_AUTHOR
Wan
Endut
wanisah@unisza.edu.my
2
Faculty of Economics and Management Sciences, Universiti Sultan Zainal Abidin, Terengganu, Malaysia
AUTHOR
Nik Mohd Norfadzilah
Nik Mohd Rashid
nikmfadzilah@unisza.edu.my
3
Faculty of Economics and Management Sciences, Universiti Sultan Zainal Abidin, Terengganu, Malaysia
AUTHOR
Abagissa, J. A. (2018). Review of Balanced Scorecard Implementation in Selected Offices of Addis Ababa City, Ethiopia. Journal of Public Administration, Finance and Law. 14, 7-26.
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2
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3
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4
Abdulmouti, H. (2018). Benefits of Kaizen to Business Excellence: Evidence from a Case Study ‘. Industrial Engineering & Management, 7(2).
5
Abu-Rumman, A. K., Muslih, I., & Barghash, M. (2017). Life Cycle Costing of PV Generation System. Journal of Applied Research on Industrial Engineering, 4(4), 252-258.
6
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7
Ahmad, K., & Mohamed Zabri. (2015). Factors explaining the use of management accounting practices in Malaysian medium-sized firms. Journal of Small Business and Enterprise Development, 22(4), 762-781.
8
Ajibolade, S. O. (2013). Management accounting systems design and company performance in Nigerian manufacturing companies : A contingency theory perspective. British Journal of Arts and Social Sciences, 14(Noll), 228–244.
9
Aladwan, M., ALsinglawi, O., & Alhawatmeh, O. (2018). The applicability of target costing in Jordanian hotels industry. Academy of Accounting and Financial Studies Journal, 22(3), 1-13.
10
Al-Damen, R. A. (2017). The Impact of Total Quality Management on organizational performance Case of Jordan Oil Petroleum Company. International Journal of Business and Social Science, 8(1), 192-202.
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ORIGINAL_ARTICLE
Understanding Definition of Entrepreneurship
Entrepreneurship is a natural phenomenon in business. It is part of business life. It shows that business is healthy when there are entrepreneurial skills and managements are adopted for changing and learning. Thus, it will be beneficial for any business organization to understand the definition of entrepreneurship, sources and types of entrepreneurship, and be able to manage entrepreneurship. This is qualitative research based on literature review to define entrepreneurship, define the sources and types of entrepreneurship, and to provide practical guidelines on how to manage entrepreneurship. It is found that several definition of entrepreneurship based on sources and types of entrepreneurship such as entrepreneurial skills, innovations, and managements. Previous researches classified entrepreneurship into different terms such as technology, and process of entrepreneurship. Some practical guidelines were also provided, but entrepreneurial skill is a major point.
https://www.ijmae.com/article_114343_cf371dc3f6f0acc2fcbbb1bb8bfa00f8.pdf
2020-05-01
301
306
Entrepreneurship
Entrepreneurial Skills
Innovation
Didip
Diandra
didip.diandra@tau.ac.id
1
School of Management & Leadership, Tanri Abeng University, Jakarta, Indonesia
AUTHOR
Ahmad
Azmy
azmy33@gmail.com
2
School of Management & Leadership, Tanri Abeng University, Jakarta, Indonesia
LEAD_AUTHOR
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