Original Research
Economics
Wakhid Setiyantoro; Agnes Quartina Pudjiastuti; Cakti Indra Gunawan
Abstract
Vannamei shrimp farming on a mini-scale plastic pond ("busmetik") in Pasuruan Regency has been implemented since 2015. This study aims to analyze financial feasibility and potential for busmetik development in this region. The research was conducted in three sub-districts with a population of 120 farmers. ...
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Vannamei shrimp farming on a mini-scale plastic pond ("busmetik") in Pasuruan Regency has been implemented since 2015. This study aims to analyze financial feasibility and potential for busmetik development in this region. The research was conducted in three sub-districts with a population of 120 farmers. Sample was determined by simple random sampling and 37 farmers were selected. Data collected through interviews, and analyzed by financial feasibility and SWOT. The results showed that busmetik vannamei shrimp farming in Pasuruan Regency was feasible to be developed based on investment criteria: R/C and B/C greater than one, short payback period, BEP price and production lower than real price and production, positive NPV, and IRR is higher than bank interest rate. Sensitivity analysis on the decline in production and prices by 20% resulted in the conclusion that this business is just feasible. Analysis of internal factors (IFE) and external factors (EFE) resulted in six strategies for developing vannamei shrimp farming business with busmetik technology. Those strategies were to classify product sizes based on quality; increase production volume with optimal land use; integrated production management; product differentiation; training program planning; and work with third parties for assistance. Government and investors can promote the business by supporting financing, providing integrated production management training in order to increase production and income of farmers.
Original Research
Accounting
Seyed Hossein Sajadi; Mohammad Hossein Safarzadeh Bandari; Hadise Azizzadeh Herouzi
Abstract
Professional skepticism is an integral part of successful auditing. The trait of professional skepticism has been identified in psychological research as an enduring personality trait. This study aimed to investigate the prediction of professional skepticism components based on the Big Five personality ...
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Professional skepticism is an integral part of successful auditing. The trait of professional skepticism has been identified in psychological research as an enduring personality trait. This study aimed to investigate the prediction of professional skepticism components based on the Big Five personality traits of auditing partners of the Iranian Association of Certified Public Accountants (IACPA). To that end, the participants consisted of 231 male auditing partners. Our research results suggest that personality traits, including extroversion, agreeableness, conscientiousness, and openness to experience, positively predict the professional skepticism components, including a search for knowledge, self-esteem, interpersonal understanding, autonomy, and a questioning mind. Neuroticism negatively predicts the professional skepticism components mentioned. Also, extroversion, agreeableness, conscientiousness, and openness to experience negatively predict suspension of judgment. Neuroticism positively predicts the suspension of judgment. These findings can aid audit firms in the recruitment procedure of auditors and assist accounting and auditing educators in guiding students in their career tracks.
Original Research
Economics
Mohammad Nazmus Sakib; Abu Hurira; Md Ariful Islam
Abstract
The SARS COV2 pandemic hits the life and livelihoods of millions and consequently slows down the world economy. The pandemic hits hard the specific social groups due to travel restrictions/bans and other regulations that affect their income and consumption patterns. The goal of this paper is to find ...
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The SARS COV2 pandemic hits the life and livelihoods of millions and consequently slows down the world economy. The pandemic hits hard the specific social groups due to travel restrictions/bans and other regulations that affect their income and consumption patterns. The goal of this paper is to find out whether the pandemic has any effect on consumption and income patterns among consumers in rural settings. To implement this study, structured questionnaires were sent to respondents and collect data from 180 samples living in rural areas of four different administrative districts in Bangladesh such as Rajshahi, Bogura, Naogaon, and Natore. Using paired sample T-test (parametric) and Wilcoxon signed ranked test (nonparametric) test found that pandemics had a significant effect on the pattern of consumption and income in the northern area of Bangladesh. While the Keynesian method of income determination shows that the MPC before the COVID-19 pandemic was 0.31 and during it was 0.37. This shows that consumers would like to consume at a higher level compared to them before the COVID-19 pandemic. Overall, the study revealed that though the pandemic significantly affect consumers’ income to reduce, consumption levels inclines fuelled by the fear of panic buying during the pandemic. Government should have preparedness to provide essential goods during any natural disasters or pandemic-like events.
Original Research
Management
Mina Alavi; Seyedeh Laya Mortazavi
Abstract
What lessons does prior research on causes of corruption offer public administrators operating in, and researchers studying the dynamics of, public sectors of most governments developing societies? In this paper we summarize a voluminous body of prior economic, social and political science research that ...
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What lessons does prior research on causes of corruption offer public administrators operating in, and researchers studying the dynamics of, public sectors of most governments developing societies? In this paper we summarize a voluminous body of prior economic, social and political science research that tells us about the roots of corruption in public sector of developing countries. Informing the analysis is a "review of reviews" of a sprawling research that examines six indicators: government size, oil revenue, democracy, quality of bureaucracy, rule of law, and human development; that are assumed to be major factors in increasing or decreasing the level of corruption in developing societies. We discern from this formidable body of research what is known about causes of corruption, what is left to know, and how useful the prior research could become panacea for encountering administrative corruption of developing countries. Finally, based on research findings, suggestions for future research are presented
