Ebrahim Rahimi; Amin Pourzakeri; Najibeh Abbasi Rostami; Faranak Safari Shad
Volume 6, Issue 3 , March 2019, , Pages 286-296
Abstract
This research investigates the effect of empowerment on human and social capital. The research method is descriptive, analytical and correlational. The statistical population consists of all employees of petrochemical industry of Markazi Province. Sample size equals to 250 employees. Data collection ...
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This research investigates the effect of empowerment on human and social capital. The research method is descriptive, analytical and correlational. The statistical population consists of all employees of petrochemical industry of Markazi Province. Sample size equals to 250 employees. Data collection tool is standard questionnaire which its validity was confirmed by content and construct validity and its reliability was calculated by Cronbach’ Alpha. Collected data was analyzed by LISREL software. After the analysis, all research hypotheses accepted.
Halimeh Rahmani; Hosein Jabari
Volume 2, Issue 4 , April 2015, , Pages 293-311
Abstract
The objective of accounting is to provide useful information for the users of financial reporting. The information is considered useful if it possess qualitative characteristics. In this regard, it is very important to examine the relationship between qualitative characteristics and usefulness of information. ...
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The objective of accounting is to provide useful information for the users of financial reporting. The information is considered useful if it possess qualitative characteristics. In this regard, it is very important to examine the relationship between qualitative characteristics and usefulness of information. However, a literature review doesn’t contribute much to judge about the relationship between qualitative characteristics and the usefulness of financial reporting. This study aims to investigate the effects of qualitative characteristics on the usefulness of financial reporting. In this study, we have used structural equations model (SEM) to analyze the data. The PLS, LISREL and SPSS software were used to test the model, research validity and research reliability, respectively. The information of the study sample consisting of 185 firms was analyzed during the period 2000 to 2013. Except for understandability, all other qualitative characteristics had an impact on usefulness. Conservatism also had negative effect on usefulness. Based on the findings, it is recommended to omit conservatism from qualitative characteristics. Besides, considering that relevance has a greater impact on the usefulness than reliability, so it can be concluded that the users of financial statements are looking for relevant information in their decision making process and information reliability is a matter of secondary importance.
Hiwa Farughi; Seiran Alaniazar; Seyed Hamed Mousavipour
Volume 1, Issue 4 , November 2014, , Pages 295-310
Abstract
Nowadays organizations encounter serious challenges such as drastically changes in business environments, increasing competitions, as well as expanding markets and different needs of customers, it seems that having a deep conception of the current processes of organizations and enhance them ...
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Nowadays organizations encounter serious challenges such as drastically changes in business environments, increasing competitions, as well as expanding markets and different needs of customers, it seems that having a deep conception of the current processes of organizations and enhance them is a must for both service and production companies to survive in such competitive and complex environment. One of the modern approaches for improving organizational processes is business process reengineering. In this study, the current condition of Industrial Estates Company of Kurdistan (IECK) has been studied and the key processes of IECK concerning the industrial units have been determined. Then, the problems related to implementation of these processes have been identified through the comments of experts of the organization and industrial units which are settled in Industrial Estates, in addition to investigating the operation of these processes. Afterwards, those processes which have invoked the most dissatisfaction in customers or industry holders have been evaluated through business process reengineering (BPR) methodology; subsequently, some improvement methods have been proposed to remove, modify, review, and change these processes.
Levana Setya Violani; L Liswandi
Volume 3, Issue 5 , May 2016, , Pages 296-305
Abstract
Financial crisis previously happened in the West makes many Asian countries, including Indonesia, hit by its ripple effect. Indonesia, especially, sees its stock markets suffer and currency values face a downward trend which is resulting on the growth of Indonesia GDP per capita also suffers from the ...
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Financial crisis previously happened in the West makes many Asian countries, including Indonesia, hit by its ripple effect. Indonesia, especially, sees its stock markets suffer and currency values face a downward trend which is resulting on the growth of Indonesia GDP per capita also suffers from the effect. Despite the economic downturn, Indonesia internet using has increased and e-commerce business of product and service offerings have evolved significantly in recent years. This research is to study this phenomenon by using consumers decision-making styles model with its dimensions: quality-conscious consumer (X1), brand-conscious consumer (X2), recreational consumer (X3), price-conscious consumer (X4), and habitual consumer (X5) towards Purchasing Behavior (Y) as the variables with A total of 100 of people who live in Jakarta and ever purchased through online store were chosen as the respondents for this study. The researcher is using multiple regressions as statistical method and coefficient of determination (R2). Based on the result, quality-conscious consumer (X1), price-conscious consumer (X4), and habitual consumer (X5) are found to have partial significant influence towards purchasing behavior of online shopping. Research also found that quality-conscious consumer, brand-conscious consumer, recreational consumer, price-conscious consumer, and habitual consumer have simultaneously significant influence towards purchasing behavior (Y).
Novia Zahrah; Azelin Aziz; Siti Norasyikin Abdul Hamid
Volume 6, Issue 4 , April 2019, , Pages 297-312
Abstract
The aim of this study is to investigate the moderating role of religious spirituality on the relationship between workload and work engagement among nurses in Malaysia Public Hospitals. A quantitative correlational research and questionnaire method is applied in this study. Sample sizes of 364 that consist ...
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The aim of this study is to investigate the moderating role of religious spirituality on the relationship between workload and work engagement among nurses in Malaysia Public Hospitals. A quantitative correlational research and questionnaire method is applied in this study. Sample sizes of 364 that consist of Staff Nurses were selected through multistage sampling. SPSS and Smart-PLS were utilized as the analytical tools of this study. The assessment of the inner model (measurement model) and the assessment of the outer model (structural model) were conducted to test the hypothesis. The result shows that it supports the relationship between workload and work engagement. But it shows that religious spirituality has no moderating effects on the relationship between workload and work engagement. Future studies might have significant result relating to moderating role of religious spirituality in mitigating the effect of workload on work engagement. By understanding the relationship among the constructs in this study, healthcare institutions could improve work engagement level of nurses in spite of the high workload. The management also could coordinates and provides nurses a training relating to religious spirituality to facilitate nurses to be more resilient in dealing with job complexity of nursing tasks and high job demands, which in turn it will enhances the nurses’ work engagement level.
Magaji Abba; Naziru Suleiman; Lawan Yahaya
Volume 5, Issue 5 , May 2018, , Pages 300-318
Abstract
The paper examined the effect of environmental management reputation on financial performance of the Nigerian companies. This was informed by the need to explore the strategic importance of the EMS_ISO certification and clear the doubt about its contribution to the Nigerian companies’ profitability. ...
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The paper examined the effect of environmental management reputation on financial performance of the Nigerian companies. This was informed by the need to explore the strategic importance of the EMS_ISO certification and clear the doubt about its contribution to the Nigerian companies’ profitability. It was posit that environmental reputation brings about brand loyalty and incentives. This ultimately increases profitability and subsequently the financial performance of the companies. Data was collected from 11 Nigerian companies operation in environment sensitive industries for a period of 5 years. The regression analysis shows the reputation has a significant positive effect on the companies’ financial performance. That is achievement of environmental reputation through certification contributes to profitability. This finding contributes to the Natural Resource Based theory by supporting the strategic use of environmental reputation to achieve financial performance. Though, caution should be exercised in the use of this finding. This is because of the companies’ characteristics and contextual issues related to level of economic development of Nigeria. It is recommended for further study that to investigate other forms of performance such as operational and social performance. Also improvement in the method can be made with the use of path analysis (SEM) instead of only robust regression.
Didip Diandra; Ahmad Azmy
Volume 7, Issue 5 , May 2020, , Pages 301-306
Abstract
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, ...
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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.
Saif ul Amin; Yasir Kamal
Volume 3, Issue 5 , May 2016, , Pages 306-318
Abstract
This paper examines the impact of nature born leader qualities on project team performance. This research also studies the influence of demographic factors (age, and gender) on the impacts of a nature born leader qualities intention in projects perspective. A quantitative technique was adopted in this ...
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This paper examines the impact of nature born leader qualities on project team performance. This research also studies the influence of demographic factors (age, and gender) on the impacts of a nature born leader qualities intention in projects perspective. A quantitative technique was adopted in this research. Data were collected through questionnaire survey from Pakistani project. Questionnaire form covered all variables and collected data analyzed through SPSS. Regression Analysis and Wilcoxon matched-pairs signed-rank tests were applied to test the hypothesis and make inference from the collected data. Statistical analysis revealed the impact of natural born leader qualities on both subjective and objective performance of project teams. Finding also supported the proposed hypotheses about influences of demographic variables. The findings address a number of weaknesses in literature by providing statistical evidence of the influence demographic characteristics. The findings can thus help theoretically; and practically to project manager by understanding the conflict resolution of different age and gender of their followers. This research also benefit for the research scholar engaged in pursuing literature on leadership behavior, project management and performance.
Yevilia Yevilia; Mukhlasin Mukhlasin
Volume 7, Issue 6 , June 2020, , Pages 307-319
Abstract
This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample used as a whole consisted of 97 of 165 companies ...
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This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample used as a whole consisted of 97 of 165 companies with 144 observations. The results of this study use multiple linear regression analysis and indicate that tax avoidance, firm size, and leverage have a positive effect on earnings response coefficient, while firm age has no influence on earnings response coefficient.
Hamidreza Rezaei Kelidbari; Nasim Alizadeh
Volume 4, Issue 4 , April 2017, , Pages 311-327
Abstract
The purpose of this research is to design a model of effective development factors of e-government services in Iranian ministries. The present study tried to explore organizational and external factors in Iranian ministries (ministry of labor and social affairs, ministry of youth affairs and sports, ...
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The purpose of this research is to design a model of effective development factors of e-government services in Iranian ministries. The present study tried to explore organizational and external factors in Iranian ministries (ministry of labor and social affairs, ministry of youth affairs and sports, ministry of foreign affairs, ministry of petroleum, ministry of Economic Affairs and Finance, ministry of energy, ministry of information and communications technology, ministry of interior, and ministry of education) influencing development of e-government services by a model. The model surveyed 287 individuals including managers and experts of e-government units (departments) in Iranian ministries through interviews and a questionnaire. Research variables and data were analyzed by SPSS, LISREL, and structural equations. Research results indicate that senior management and human resources largely influenced development of e-government services in organizational factors dimension; respecting to external environment factors, and information and communicative dimension, cultural and social contexts, as well as online security level and easy access to the websites of ministries largely influenced development of e-government services, respectively.
Mohammad Reza Meigounpoory; Seyed Mojtaba Sajadi; Iran Danehzan
Volume 1, Issue 4 , November 2014, , Pages 311-321
Abstract
Development of new technologies, particularly information technology (IT) has a great impact on the health care area and the quality of life style. IT advancement and integration of the internet and digital technologies in mobile health (M-Health) platform has made the health care delivery, affordable ...
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Development of new technologies, particularly information technology (IT) has a great impact on the health care area and the quality of life style. IT advancement and integration of the internet and digital technologies in mobile health (M-Health) platform has made the health care delivery, affordable and accessible around the world through mobile phones. Although the m-Health has many benefits, it causes increasing concerns about improvement of the service quality in this field. Improvement of the M-Health service quality has attracted much attention in the academic and practitioner communities in recent years. However, empirical research in this area is not sufficiently adequate. This paper deals with identifying the factors affecting on m-health service quality which is required by health clients in small and medium-sized enterprises in Iran. This study has been conducted via a qualitative approach which includes semi-structured interviews with 12 professionals and experts of the information technology and e-health fields. Results have been demonstrated based on the encoding method. Furthermore, the findings have been compared with other studies. As a result of this study, a new conceptual model for m-health service quality has been developed. Finally, it is argued that the results of this study are applicable in organizations, which involve in e-health field to improve the quality of mobile services for health.
Lasisi Isiaka Olalekan; Nuhu Folorunsho Tajudeen
Volume 2, Issue 4 , April 2015, , Pages 312-324
Abstract
The purpose of this research paper is to examine the importance of cost control and the various cost control method used and their impact on the survival of Nigeria firms. We used primary and secondary data sources. The primary data were obtained using a structure questionnaire which was administered ...
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The purpose of this research paper is to examine the importance of cost control and the various cost control method used and their impact on the survival of Nigeria firms. We used primary and secondary data sources. The primary data were obtained using a structure questionnaire which was administered to 30 randomly selected staff as well as discussion with some targeted staff of Nigeria Bottling Company Plc (NBC) Jos plant, Plateau State of Nigeria. The scoring on the questionnaire was done using a five point Likert scale. The secondary data sources comprised of journal articles, books, newspaper articles, company financial reports and internet. The student t-test statistic and comparative percentage were used to test the hypothesis and the significance level was α=0.05. This research discovered that 70% of the respondents were of the view that cost control has greatly helped in boosting profitability in the company and 13.3% were undecided while 16.7% disagreed. Seventy nine percent of those discussed with, strongly agree that cost management has boost the profitability of the company while 7% disagree and 14% undecided. The study revealed that the problem of manufacturing company is the high cost of overhead incurred in the company. These costs are getting out of what the company could bear. The paper recommended that mechanisms for conducting value analysis (incorporating value engineering) should be put in place on a permanent basis; a good budgeting process should also be put in place to control cost; Just – in – Time (JIT) techniques should be employed to meet production and sales requirement in Nigeria Bottling Company Plc.
Courage Simon Kofi Dogbe; Wisdom Wise Kwabla Pomegbe; Sampson Ato Sarsah; Charles Oduro Acheampong Otoo
Volume 6, Issue 4 , April 2019, , Pages 313-346
Abstract
The study assessed the effects of individual’s cultural orientation on perceived service quality in the hospitality industry. The study focused on nine (9) rated hotels (3 to 5-star rating) in Ghana. In all, 676 clients were selected from these hotels within a period of 3 months. The dimensions ...
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The study assessed the effects of individual’s cultural orientation on perceived service quality in the hospitality industry. The study focused on nine (9) rated hotels (3 to 5-star rating) in Ghana. In all, 676 clients were selected from these hotels within a period of 3 months. The dimensions of Hofstede’s model were used in measuring individual’s cultural orientation, whiles SERVQUAL model was also used in measuring perceived service quality. Confirmatory Factor Analysis was run to check for the validity and reliability of the measurement instrument. The study concludes that, low power distance cultural orientation had a positive effect on all the dimensions of perceived service quality of high rated hotels. Low uncertainty avoidance had a positive effect on perceived service assurance, tangibility and responsiveness. It also had a negative effect on perceived service empathy. Low uncertainty avoidance however had no significant effect on perceived service reliability. Individualism cultural orientation had a negative effect on perceived service assurance, reliability, empathy and tangibility of rated hotels. It however had no significant effect on perceived responsiveness. Femininity had a positive effect on perceived assurance and service reliability. For perceived service empathy, tangibility and responsiveness, femininity however, had a negative effect. Finally, short-term cultural orientation also had a positive effect on all the dimensions of perceived service quality.
Racheal Nana Dankwano; Zubair Hassan
Volume 5, Issue 5 , May 2018, , Pages 319-341
Abstract
Gender diversity has tremendously gained attention in the corporate world both among policy makers and researchers. This is because it has been believed that gender diverse board brings different perspectives of idea to the board which enhances the firm financial performance. The purpose of this research ...
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Gender diversity has tremendously gained attention in the corporate world both among policy makers and researchers. This is because it has been believed that gender diverse board brings different perspectives of idea to the board which enhances the firm financial performance. The purpose of this research is to examine the impact of gender diversity on Indian firm’s financial performance. The research has been carried out on 21 female dominated companies (having more than 10% female director’s) and 21 male dominated companies (having less than 10% female directors) listed on Bombay Stock Exchange (BSE) with total population of 220 companies spread across different industry segment from both public and private sectors. This research employed cross-sectional data for a period of 2017 and used stratified proportionate random sampling technique. The dependent variable firm financial performance adopted by the study used accounting base-return which is measure by Return on asset (ROA) and Return on equity (ROE). This study adopted an explanatory research design and secondary data was collected and analyzed through independent samples test and Group statistics using SPSS software. This research found that increasing number of female directors has a negative significant impact on ROA. Additionally, the study found increasing number of female directors has a positive significant impact on ROE. This research is limited in relying on cross-sectional data. It was recommended that future researchers should consider using longitudinal data and also investigate other variables that were not included in this study such as female CEO, women age, educational qualification of the female directors, Return on sales and net profit margin.
Samira Hashemi Bolmiri; Adel Gardoon; Pejman Kahkesh Heidari
Volume 3, Issue 5 , May 2016, , Pages 319-335
Abstract
This research investigates the relationship between management ability and earnings quality in the listed companies on Tehran Stock Exchange. Management ability is defined as the ability of managers in concentrating their ability to enhance the efficiency of a company’s resources. The research ...
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This research investigates the relationship between management ability and earnings quality in the listed companies on Tehran Stock Exchange. Management ability is defined as the ability of managers in concentrating their ability to enhance the efficiency of a company’s resources. The research data, using the statistical population, includes 94 companies listed on Tehran Stock Exchange. These companies were analyzed in 8 different industries during the period of 2008 to 2013 by using pooled data and ordinary least squares regression. The research includes three hypotheses in which the relationship between management ability, as an independent variable, and three dependent variables, i.e. earnings restatement, earnings persistence, and accruals quality (earnings quality measures), is studied. The results indicate the confirmation of the hypotheses and that there is a positive significant relationship between management ability and earnings quality.
Benard Korankye
Volume 7, Issue 6 , June 2020, , Pages 320-341
Abstract
The general concern about the impact of covid-19 which was declared a pandemic by World Health Organization on businesses, livelihoods and economies is what triggered this research. The objective was to find out the impact of covid-19 on the statuses small and medium enterprises in Ghana using SME’s ...
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The general concern about the impact of covid-19 which was declared a pandemic by World Health Organization on businesses, livelihoods and economies is what triggered this research. The objective was to find out the impact of covid-19 on the statuses small and medium enterprises in Ghana using SME’s in the Kumasi Metropolis as the focus of study. The study adopted parameters such as revenue reduction, downsizing, reduction in demand, organizational restructuring, and fear of exiting business to assess the state of the various SME’s. Using a purposive sampling approach 120 online questionnaires were sent managers, supervisors, and business owners out of which 106 which were fully filled used for the study. The data obtained was coded and run using SPSS 26 and results used for discussions and analysis. The outcome of the study shows that the SME’s are battling to survive in the era of this pandemic as revenue reduction, downsizing, reduction in demand, organizational restructuring, and fear of exiting correlated positively to indicate the of the state of SME’s in the metropolis during this pandemic. This means covid-19 have really affected the operations of small and medium enterprises. SME’s must therefore initiate measures that would make them survive in the period of this pandemic and post covid-19.
Sohrab Jaferian; Mehran Rezvani
Volume 1, Issue 5 , December 2014, , Pages 322-337
Abstract
The extant literature implies that export companies attempt to improve export new product performance in order to reach superior and sustainable business performance and thus remain competitive. However, the degree to which companies must focus either on market or technological issues as the factors ...
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The extant literature implies that export companies attempt to improve export new product performance in order to reach superior and sustainable business performance and thus remain competitive. However, the degree to which companies must focus either on market or technological issues as the factors involved in new product performance has been a problem they often encounter. The current research aims at investigating the impact of those orientations on export new product performance. Surveying export chemical manufacturing companies, partial least squares indicate that although both orientations have significant positive impacts on export new product success, the impact of technology orientation is higher. After the conclusions are drawn, the limitations and suggestions for future research are discussed.
Faouzia Mida; Imed Zaiem
Volume 2, Issue 4 , April 2015, , Pages 325-338
Abstract
Sponsorship is a mode of communication that has led to the emergence of a growing body of literature. Most studies on sponsorship focused on the latter’s effectiveness yet were limited to the study of the influence of individual and situational variables. It was only recently that research on sponsorship ...
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Sponsorship is a mode of communication that has led to the emergence of a growing body of literature. Most studies on sponsorship focused on the latter’s effectiveness yet were limited to the study of the influence of individual and situational variables. It was only recently that research on sponsorship had developed an interest in emotions. Some authors have addressed this issue from an empirical standpoint. The present article attempts to examine the impact of emotional reactions to a sponsored program on consumer behavior in terms of the attitude towards the brand and the purchase intention. The empirical study focused on the case of television sponsorship and specifically on sports programs in Tunisia. A survey was conducted on a sample of 200 individuals. The results show the positive effect of emotions on attitude towards the brand and the purchase intention.
Zahra Shiri; Hamid Taghizadeh; Ramiar Refaei
Volume 4, Issue 4 , April 2017, , Pages 328-347
Abstract
In this paper, we examine the short-term and long-term effects of OPEC oil basket prices and natural gas on liquefied petroleum gas (LPG) traded on Energy Exchange of Iran. tests of convergence (integration) and causality of variables have been used for 2-year period, from May 22, 2014 to July 21, 2016. ...
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In this paper, we examine the short-term and long-term effects of OPEC oil basket prices and natural gas on liquefied petroleum gas (LPG) traded on Energy Exchange of Iran. tests of convergence (integration) and causality of variables have been used for 2-year period, from May 22, 2014 to July 21, 2016. The results of the study based on long-term relationship show that an increase of 1 percent in the logarithm of OPEC oil basket prices decreases 17.24 percent of the logarithm of the price of LPG. The direction of causality is from OPEC oil basket prices to LPG. Moreover, 1% increase in natural gas prices logarithm will increase 26.52 percent of the logarithm of the price of LPG. The direction of causality is from natural gas to LPG. Estimating the relationship between short-term error corrections for the logarithm of the price of LPG also confirms no statistically significant error correction component.
Mahmoud Karimi; Vali Allah Aeineh Negini
Volume 3, Issue 5 , May 2016, , Pages 336-353
Abstract
Energy exchange development is an integral part of economic development. The fact that extended provision and use of energy services is firmly associated with economic development leaves open how significant energy is as a causal factor in economic development, however; and on the other side energy sector ...
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Energy exchange development is an integral part of economic development. The fact that extended provision and use of energy services is firmly associated with economic development leaves open how significant energy is as a causal factor in economic development, however; and on the other side energy sector development competes with other opportunities for scarce capital and opportunities for policy and institutional reform. In this paper we first give a brief conceptual introduction that seeks to depict the structure of the paper into three sections. We then show the importance of a well-functioning energy exchange as a key on the way of economic development. Next, we describe the most important pre-conditions for a well-developed energy exchange. Finally, we suggest some solutions that can accelerate the development process. The evidence shows regulations as the most important factor and government as the best supportive body in the development process.
Mohammad Reza Mehregan; Mohammad Reza Akhavan Anvari; Kamyar Raissifar
Volume 1, Issue 5 , December 2014, , Pages 338-352
Abstract
The present study aimed at visualizing the Soft Operations Research (SOR) domain. For this purpose, the six-phase mapping process was used. In this process, the first phase deals with extracting the data. Analysis unit is selected in the second phase. In the third and fourth phases, frequency of articles ...
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The present study aimed at visualizing the Soft Operations Research (SOR) domain. For this purpose, the six-phase mapping process was used. In this process, the first phase deals with extracting the data. Analysis unit is selected in the second phase. In the third and fourth phases, frequency of articles is studied and similarities among the extracted articles are determined, respectively. In the fifth phase, the related areas are identified by using a clustering algorithm. Finally, subject areas are mapped and analyzed by using the clustering steps in the sixth phase. Based on the results of the mapping process in this research, six clusters in the areas of management and social sciences, engineering sciences, behavioral sciences, geology and environmental studies, sociology and natural resources and mathematics were obtained.
Md. Abu Issa Gazi
Volume 7, Issue 6 , June 2020, , Pages 342-362
Abstract
Agro business, supply chain management (SCM) means reach agro products to the market in time. The future economic prosperity of Bangladesh depends largely on the prosperity of agriculture. And the success of agriculture depends on ensuring proper supply of agricultural products to the appropriate market. ...
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Agro business, supply chain management (SCM) means reach agro products to the market in time. The future economic prosperity of Bangladesh depends largely on the prosperity of agriculture. And the success of agriculture depends on ensuring proper supply of agricultural products to the appropriate market. The study found that about 75% of the population of Bangladesh is engaged in agriculture as their source of income. The primary purpose of this study is to analyze the overall logistics support for agro products in context of supply chain management in Bangladesh. This research are used secondary method for analyzing data and information. The author critically reviewed the supply chain management system of PRAN Agro Business Limited which is the largest agro products producer in Bangladesh. The result reveals from the study that the agro products marketing in Bangladesh scrappy supply chain system, lack of transportation facilities, higher transaction cost, multiple market intermediaries, lack of awareness and several other socio-economic problems facing agro products supply chain management in Bangladesh. Effective supply chain management helps to secure better position in the competitive environment and improve the efficiency of the agribusiness organization. Therefore, current research suggests that marketing facilities should be improved for agricultural products, especially in rural areas.
Lawan Yahaya; Magaji Abba; Naziru Suleiman
Volume 5, Issue 5 , May 2018, , Pages 342-352
Abstract
Self- assessment system (SAS) is system under tax administration that encourages voluntary compliance. This system make it possible for taxpayers to self-assessed themselves and file in accurate tax returns authoritatively. This right could only be exercised if the taxpayers have appropriate knowledge ...
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Self- assessment system (SAS) is system under tax administration that encourages voluntary compliance. This system make it possible for taxpayers to self-assessed themselves and file in accurate tax returns authoritatively. This right could only be exercised if the taxpayers have appropriate knowledge on tax and the system as a whole. This paper intend to explore relationship between corporate taxpayers’ knowledge on SAS and compliance behaviour. A survey questionnaire was distributed to domestic companies in Nigeria whose number were 196 and listed in the Nigerian Stock Exchange. Out of 196 companies, 83 responded and were analyzed using a multiple regression model. The findings in the study, suggest that there is a positive relationship between knowledge on SAS and compliance behaviour which is also significant. The tax authority should increase its education programmes on SAS, to give the taxpayers more knowledge of SAS in the country.
Khalil Mesbah Abduljalil; Yuserrie Zainuddin
Volume 2, Issue 5 , May 2015, , Pages 346-359
Abstract
The main purpose of this study was to integrate technology acceptance model and motivation model to investigate mediating effect of attitude for IS adoption studies. Quantitative survey questionnaire was developed and distributed using purposive sampling technique. Owner of SMEs are targeted as respondents ...
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The main purpose of this study was to integrate technology acceptance model and motivation model to investigate mediating effect of attitude for IS adoption studies. Quantitative survey questionnaire was developed and distributed using purposive sampling technique. Owner of SMEs are targeted as respondents and in total 348 samples were collected with a response rate of 42%. The findings revealed that integration perception and motivation increases user’s attitude towards acceptance of IS. It can also be concluded that planning for information system adoption in the organizational context is very crucial factor that should be taken into consideration along with the attitude of the decision makers and users towards system adoption.
Olatunji David Adekoya; Ahsan Malik; Hakeem Adeniyi Ajonbadi; Ibrahim Jimoh
Volume 6, Issue 4 , April 2019, , Pages 347-367
Abstract
The looming argument on the decision of the United Kingdom (UK) to leave the European Union (EU) popularly referred to as Brexit is UK's greatest concern today. While business experts and economic analysts have been trying to decipher the potential effects of this decision, many businesses are beginning ...
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The looming argument on the decision of the United Kingdom (UK) to leave the European Union (EU) popularly referred to as Brexit is UK's greatest concern today. While business experts and economic analysts have been trying to decipher the potential effects of this decision, many businesses are beginning to prepare themselves for the worst-case scenario. This study is primarily aimed at investigating the potential economic impact of Brexit on business performance in the United Kingdom with specific reference to the construction industry which serves as one of the UK’s major contributor to output. The methodology, therefore, is based on an epistemological assumption grounded in positivistic philosophy with the use of a deductive and applied research approach. Additionally, both quantitative and qualitative research methods were employed using secondary sources of data. The data was further estimated using a t-Test statistical model to test the significance level between the population means of the variables measured along a time period that covers 2014 to 2018. The variables measured include industry labour employment, interest rate, inflation and exchange rate, output, imports, and exports. The research findings suggest that there are potential adverse effects of Brexit on labour activities within the industry if a favourable deal is failed to be struck. Additionally, external economic factors were deemed to have a very high negative influence on business performance. It was also reported that trading activities which were the core performance measures in the industry were not significantly reactive to Brexit since the leave vote although there are potential threats after the implementation period.
