Accounting
Edwin Sitienei
Abstract
This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise of the Audit Committee has an insignificant positive ...
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This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise of the Audit Committee has an insignificant positive impact on the financial reporting quality of financial reports, measured by accrual quality. Audit committee size and financial reporting quality show mixed findings for two measures of financial reporting quality. The results show a positive, statistically significant effect between the size of the audit committee and discretionary accruals. On the contrary, the size of the audit committee shows a statistically positive insignificant relationship with accruals quality. Audit committee independence has a statistically significant effect on both accruals' quality and discretionary accruals as measures of financial reporting quality. Finally, audit committee meetings on the financial reporting quality show a negative nonsignificant relationship between audit committee meetings on both accruals' quality and discretionary accruals. The results of this research may be of interest for policymakers who have the authority over the appointment of audit committee members to choose independent and expert individuals, for regulators to reconsider their rules and mandate concerning corporations and their corporate governance structure.
Management
Simon Githae
Abstract
One of the areas of focus recently has been the potential of mobile apps services as a solution to overcome low levels of infrastructure development, that hinder full exploitation of business opportunities in developing countries like Kenya. It was with this in view that the primary objective of this ...
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One of the areas of focus recently has been the potential of mobile apps services as a solution to overcome low levels of infrastructure development, that hinder full exploitation of business opportunities in developing countries like Kenya. It was with this in view that the primary objective of this study was to investigate the effect of mobile distribution applications services on sales of fast-moving consumer goods produced and sold by PZ Cussons. Specifically, this study sought: to determine the influence of mobile apps memory support services on sales of fast-moving consumer goods; The study employed a census sampling method. The target population was small enough to conduct a census survey of 80 employees at PZ Cussons East Africa using questionnaires as the primary data collection tool. Cronbach’s alpha coefficient was adopted to ascertain for reliability that was obtained through split-half technique. Quantitative data used simple linear regression to test the strength of the relationship between the variables based on observed data and to predict the value of the dependent variable based on the independent variable. The study concluded that memory support services by mobile app services influences sales of fast-moving consumer goods, The research recommended the need for adequately adoption of technology driven business intelligent services to predict consumer preferences to enhance sales of fast-moving consumer goods.
Economics
Mfouapon Alassa; Kamdem Cyrille Bergaly; Mohammadou Nourou
Abstract
The objective of this study is to produce a statistical investigation of the determinants of public expenditure in and for agriculture in Sub-Saharan Africa with particular emphasis on the effects of democracy and quality of governance. The data for the study cover the period 1996-2018 in 32 Sub-Saharan ...
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The objective of this study is to produce a statistical investigation of the determinants of public expenditure in and for agriculture in Sub-Saharan Africa with particular emphasis on the effects of democracy and quality of governance. The data for the study cover the period 1996-2018 in 32 Sub-Saharan African countries. In the quantitative analyses, we perform two estimations: country fixed effects and feasible generalized least squares regressions. We find that only civil liberties positively determine the allocation of public expenditures to agriculture. The strength of democratic institutions and government voice and accountability have no real effect on the allocation of public spending to agriculture. Regarding the quality of governance, only political stability positively determines the allocation of public expenditure to agriculture. Our findings have strong policy implication for politician and different government, which shows that it is more desirable to shift public expenditures towards the agricultural sector by institutionalized the governance and improve democratic institutions. Also, our findings cast some doubt on the exact public policy channels through which political institutions affect agricultural growth.
Economics
Md Junayed Hossain
Abstract
Accurate forecasting of Gross Domestic Product (GDP) is crucial for policymakers, businesses, and investors. This research explores the use of SARIMAX, ARIMA, and Random Forest models to forecast GDP in the UK. The study investigates the relationship between GDP and the unemployment rate, considering ...
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Accurate forecasting of Gross Domestic Product (GDP) is crucial for policymakers, businesses, and investors. This research explores the use of SARIMAX, ARIMA, and Random Forest models to forecast GDP in the UK. The study investigates the relationship between GDP and the unemployment rate, considering historical GDP and unemployment data collected from the Office of National Statistics (ONS). Both SARIMAX and ARIMA models indicate a negative relationship between GDP and the unemployment rate, although the coefficients are not statistically significant. On the other hand, the Random Forest model has shown its supremacy when it comes to the accuracy of prediction. The results suggest that other factors may have a stronger influence on GDP fluctuations based on the empirical findings. Future research should consider additional variables and advanced modelling techniques to further explore the relationship between GDP and the unemployment rate, contributing to a deeper understanding of the UK economy and informing effective economic management.
Accounting
Thakoor Sharma Geerawo
Abstract
This study explores the variations in discretionary accruals’ specific earnings management practices across different industries and their implications for financial reporting quality. Discretionary accruals are part of earnings management which affect the quality of financial reporting. These ...
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This study explores the variations in discretionary accruals’ specific earnings management practices across different industries and their implications for financial reporting quality. Discretionary accruals are part of earnings management which affect the quality of financial reporting. These can distort financial statements and mislead stakeholders. Understanding how these practices differ among industries provides valuable insights for regulators, investors, and financial analysts. Yet, literature is overly scarce on specific industries which are most affected by discretionary accruals. Delving into information from a robust principles-based economy adopting IFRS, this paper addresses a research gap with a dataset spanning multiple industries over a multi-year period from 2013 to 2022. The Dechow, Kasznik, and Kothari models are employed to assess the extent of discretionary accruals within each industry. Based on winsorized mean and standard deviation, the industries which appeared most in the list of signed and absolute discretionary accruals were Energy and Financials followed closely by the Technology industry. Additionally, applying panel data regressions with multiple fixed effects, the size of a firm, equity ratio, asset turnover, and past profitability were significant in the models which influence discretionary accruals whereas the impact of liquidity was not statistically significant.
Management
Grace Mpuya
Abstract
Multinational Enterprises (MNEs) are companies that operate in multiple countries, and their performance is critical to the global economy. This study explores the relationship between leadership communication and organizational performance in Business Development Organisation (BDO) East African multinational ...
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Multinational Enterprises (MNEs) are companies that operate in multiple countries, and their performance is critical to the global economy. This study explores the relationship between leadership communication and organizational performance in Business Development Organisation (BDO) East African multinational enterprises, employing a mixed-methods research design. The quantitative phase, utilizing a structured survey, reveals a consensus among respondents (67.6% strongly agree, 32.4% agree) that well-established leadership communication helps in articulating an organization's vision and goals and 78.7% agree that effective leaders’ communication builds support for workers' strategic initiatives. Both the quantitative and qualitative findings underscore the significance of leadership communication in promoting a collaborative organizational culture that improves performance. The research recommendations include business training centres should focus on targeted leadership training that fosters open communication, and continuous refinement of communication strategies.
Economics
Seyed Valiallah Mirhoseyni; Seyed Hossein Izadi; Abas Rahimi
Abstract
One of the most significant sources of government funding that has an impact on social and economic trends is tax income. One of the most significant elements impacting macroeconomic variables, particularly tax income, are exchange rate swings. In this regard, the current study has looked at the impact ...
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One of the most significant sources of government funding that has an impact on social and economic trends is tax income. One of the most significant elements impacting macroeconomic variables, particularly tax income, are exchange rate swings. In this regard, the current study has looked at the impact of currency rate changes on tax receipts in the Iranian economy from 1979 to 2018. The World Bank, the Iranian Statistics Center, and the Central Bank of the Islamic Republic of Iran's economic time series databases were used to extract the necessary data. To do this, the actual exchange rate fluctuation was first calculated using the Generalized Autoregressive Conditional Heterogeneity Variance (GARCH) model, and the required relationships were then estimated using the Autoregressive Distributed Lag (ARDL). The study's findings indicated that increased exchange rate swings when a firm is open and have an impact on tax income and put it at risk, which causes a short-term decline in tax revenue.
Management
Shivneil Kumar Raj
Abstract
This research highlights the importance of the sugarcane industry in a developing country like Fiji. this study aims to find out the contributions, challenges and possible solutions of reviving the sugarcane industry with regards to the Saweni Area in Lautoka. Sugarcane has been one of the major industries ...
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This research highlights the importance of the sugarcane industry in a developing country like Fiji. this study aims to find out the contributions, challenges and possible solutions of reviving the sugarcane industry with regards to the Saweni Area in Lautoka. Sugarcane has been one of the major industries contributing to Fiji's Gross Domestic Product. The Sugar Industry has undergone continuing and significant changes since its inception. The researcher employed a simple survey technique and collected data through the issuance of questionnaires for the Saweni Area in Lautoka. The findings suggest that sugarcane is still important and will continue to be important in the economic development of the Saweni Area in Fiji. Sugarcane is also one of the foreign exchange-earners and contributes significantly to Fiji's GDP and sustaining the livelihoods of many people. Subsidising the sugarcane prices, and creating tax-free farming zones can boost confidence and revive this industry on which thousands of Fijians are dependent upon as their source of income.
Economics
Kazuhiro Ohnishi
Abstract
This paper uses a mixed market model in which a state-owned public firm and a private firm produce complementary goods and reassesses the welfare effects of production subsidies. The paper examines four regimes: mixed and private duopoly, each with and without subsidies. In the regimes without subsidies, ...
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This paper uses a mixed market model in which a state-owned public firm and a private firm produce complementary goods and reassesses the welfare effects of production subsidies. The paper examines four regimes: mixed and private duopoly, each with and without subsidies. In the regimes without subsidies, a one-shot Cournot-Nash game is considered. In the regimes with subsidies, the following two-stage game is considered: At the first stage the government chooses the subsidy level to maximize social welfare, and at the second stage each firm observes the subsidy and simultaneously chooses its output level. The paper presents the following two main results. First, if production subsidies are used only before privatization, then there is a reduction in social welfare. Second, if production subsidies are used before and after privatization, then social welfare is not changed by privatization. The paper finds that the results are the same as those obtained by White (1996) that examines the welfare effects of production subsidies in a Cournot mixed market with homogeneous goods.
Management
Chacha Magasi; Geofrey Kimambo
Abstract
Tanzanian micro and small-scale fishery businesses struggle with limited market share and competitiveness due to ineffective marketing strategies. The purpose of the study was to investigate a blend of marketing strategies enhancing the competitiveness of micro and small-scale fishery businesses. The ...
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Tanzanian micro and small-scale fishery businesses struggle with limited market share and competitiveness due to ineffective marketing strategies. The purpose of the study was to investigate a blend of marketing strategies enhancing the competitiveness of micro and small-scale fishery businesses. The study utilized a mixed-method research design, combining quantitative and qualitative methodologies. Quantitative data, collected from 188 respondents through simple random sampling and structured questionnaires, underwent descriptive and regression analysis. Qualitative data derived from eight focus group discussions through purposive sampling, was subjected to thematic analysis. The quantitative study revealed a strong positive correlation between traditional marketing strategies and gaining a competitive edge (p<0.000). Also, the study found a similar strong positive correlation between modern marketing strategies and gaining a competitive edge (p< 0.000). The qualitative study revealed that traditional marketing strategies placed emphasis on customer interaction, flexible pricing, product quality, and efficient stock management, while modern approaches prioritized mobile communication, customer relationship management, and social media presence. The findings imply the crucial role of traditional marketing strategies in shaping Mwanza City’s micro and small-scale fishery business, while stressing the increasing importance of integrating modern strategies with traditional approaches to ensure sustained competitiveness and success in the local market. The study unveils fresh insights by emphasizing the blending of traditional and modern marketing strategies for gaining a competitive edge in Tanzanian micro and small-scale fishery businesses.
Economics
Etuk Harrison Etuk; Obioma Gertrude Onukwube; Imoh Udo Moffat
Abstract
Russia and Ukraine are in a war, with the former invading the latter. This puts the latter under great stress, many have died in the process and many more have been displaced and many more have fled from Ukraine. This has resulted in intervention in many time series related to Ukraine. For example, the ...
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Russia and Ukraine are in a war, with the former invading the latter. This puts the latter under great stress, many have died in the process and many more have been displaced and many more have fled from Ukraine. This has resulted in intervention in many time series related to Ukraine. For example, the time series of the daily exchange rates of Ukrainian Hryvnia (UAH) and United States Dollars (USD) experienced an intervention on the first day of Russian incursion. By Box and Tiao (1975) approach, a realization of the time series from 1 January 2022 to 15 March 2022 is analyzed. The intervention model arrived at is found adequate. It can be the basis for management and planning.
Economics
Muhumed Mohamed Muhumed
Abstract
The global economy has plummeted since the COVID-19 pandemic hit the world in early 2020. While the economic effect of the pandemic has been felt globally, it was grave in Sub-Saharan Africa due to the region’s fragility. This article aims to probe the economic impact of COVID-19 in Sub-Saharan ...
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The global economy has plummeted since the COVID-19 pandemic hit the world in early 2020. While the economic effect of the pandemic has been felt globally, it was grave in Sub-Saharan Africa due to the region’s fragility. This article aims to probe the economic impact of COVID-19 in Sub-Saharan Africa and while doing so, examines the effect by sector, giving specific emphasis to the most affected sectors - among these are tourism, commodity exports and trade, remittances, and financial and fiscal sectors. Moreover, the study attempts to understand how the pandemic contributed to or rather exacerbated the existing problems in the region including poverty, unemployment, and inequality. As a result of the pandemic, hard-earned economic growth has been reversed, millions have been pushed into poverty, inequality has widened, and entire sectors have collapsed or extremely crippled. Above all, the pandemic pushed Sub-Saharan Africa into the first recession in twenty-five years.
Accounting
Md Maniruzzaman
Abstract
This paper plans to examine the effects of board size and financial leverage on the firm value measured as ROE and Tobin’s Q of DSE-listed manufacturing companies in Bangladesh ranging a period from 2010 to 2022. This research developed ordinary least square (OLS) and fixed effects model (FEM) ...
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This paper plans to examine the effects of board size and financial leverage on the firm value measured as ROE and Tobin’s Q of DSE-listed manufacturing companies in Bangladesh ranging a period from 2010 to 2022. This research developed ordinary least square (OLS) and fixed effects model (FEM) to identify the hypothesized relationships. The paper finds that board size does not matter for firm value but the affinity between financial leverage and firm value is positive and statistically significant. Firm size and firm age are found with a perplexing role in enhancing the value of firms because they show negative affinity when the firm value is measured as ROE but the same associations become positive when the firm value is measured as Tobin’s Q. This paper adds to the emerging body of literature on board size-performance and leverage-performance relationship in the Bangladeshi context using a reasonably wider and newer data set.
Accounting
Isah Danladi Yahaya; Jamilu Maipan-uku Yahaya
Abstract
Developing qualitative human capacity of accounting remained a challenge to our modern tertiary institutions, this is primarily due to a lack of adequate practical support staff, poor renumeration of the staff, and employment of unqualified lecturers. these challenges can be minimized by paradigm shift ...
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Developing qualitative human capacity of accounting remained a challenge to our modern tertiary institutions, this is primarily due to a lack of adequate practical support staff, poor renumeration of the staff, and employment of unqualified lecturers. these challenges can be minimized by paradigm shift from lecturer centered to student centered pedagogy. The adoption of gamification elements/theories/techniques seems promising. This study systematically reviewed some related articles on the use of gamification elements/ theories/ techniques to curtailed the challenges. PRISMA was used in four databases (Web of Science, EBSCO, Taylors & Francis, and Scopus), coupled with google scholar. 44 related articles were retrieved and after inclusion/exclusion criteria, 18 articles were considered in the study. According to the findings of the study, gamification elements/theories/techniques have a substantial impact on students' motivation to learn, which leads to engagement and, eventually, improved knowledge retention and understanding, with leaderboard, points, and self-determination as the most effective element, technique, and theory.
Accounting
Farhana Yasmin
Abstract
The purpose of this paper is to investigate and identify the main forces that may affect the stock prices of one of the emerging sectors, the information technology industry of Dhaka Stock Exchange. A total of 6 companies of IT industry have been picked for the study, for a quarterly dataset within a ...
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The purpose of this paper is to investigate and identify the main forces that may affect the stock prices of one of the emerging sectors, the information technology industry of Dhaka Stock Exchange. A total of 6 companies of IT industry have been picked for the study, for a quarterly dataset within a period of 2015 to 2022 for six factors, of which three belong to the fundamental factors named EPS, NAVPS and P/E ratio whereas other three belong to the technical factors termed GDP growth rate, Inflation rate and IRS. The investigation approach has been designed with ordinary least square regression, where multiple regression model analysis is made. The findings show that while fundamental factors have mentionable significance on the stock prices of IT sector, the technical factors are not found with noticeable significance. Thus, this research recommends both the existing and potential investors about the importance of fundamental analysis to take better understanding of this fast-growing industry of Dhaka Stock Exchange which is in its infancy.
Management
Umair Tufail; Sohail Anwar
Abstract
The aim of this research is to examine the effects of online service level where have not been made by adopting the formative approach. Two main online dimensions i.e. pre-purchase and transaction related services are discussed in the electronics purchase process. Population of this study is the customers ...
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The aim of this research is to examine the effects of online service level where have not been made by adopting the formative approach. Two main online dimensions i.e. pre-purchase and transaction related services are discussed in the electronics purchase process. Population of this study is the customers who made online transactions in electronics. A structured questionnaire was floated to 250 respondents and 150 emails were sent to the respondents in order to get primary data. Smart PLS and partial least square were used to estimate our model. Both transactional services and pre-purchase services are the major factors of navigation experiences and navigation experience affects the attitude to the web which ultimately affects the purchase intention. Pre-purchase services are not directly affecting the consumer attitudes during the online transactions process but improved navigation experience changes the consumer attitudes during the process. All the data analyzed was obtained from electronics industry of Pakistan.
Economics
Seyed Valiallah Mirhoseyni; Mohammd Reza Montazeri; Marzeya ShahVali
Abstract
Investigation of budget deficit and government debt relationship with economic growth is one of the important topics in macroeconomic literature; Hence, the present study examined the role of budget deficit and government debt on financing the economic growth in 40 developing countries between 2010-2019. ...
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Investigation of budget deficit and government debt relationship with economic growth is one of the important topics in macroeconomic literature; Hence, the present study examined the role of budget deficit and government debt on financing the economic growth in 40 developing countries between 2010-2019. In this regard, the economic growth was defined as a function of financial development, budget deficit, government debt, government expenditure, human capital, inflation rate, trade freedom, and the interaction of budget deficit and government debt with financial development. To examine the relationships between variables, the panel data econometric model and the feasible generalized least squares method were used. The estimation results showed that in developing countries, financial development had a positive and budget deficit and government debt had a negative and significant effect on the economic growth. Also, the interaction effect of budget deficit and government debt with financial development on economic growth was negative and significant that showed budget deficit and government debt play a negative role in positive relationship between financial development and economic growth. In addition, government expenditure, human capital, and trade freedom had a positive and significant effect on economic growth, while the inflation rate effect on economic growth was not significant.
Management
Zohreh Amooei; Morteza Movaghar; Bahareh Abedin
Abstract
Generally, the purpose of this study is to extract leadership indicators at the time of crisis and specifically, to identify the most effective indicators during the corona crisis. In the present study, a mixed-methods approach (qualitative and quantitative) has been used. In the qualitative part, the ...
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Generally, the purpose of this study is to extract leadership indicators at the time of crisis and specifically, to identify the most effective indicators during the corona crisis. In the present study, a mixed-methods approach (qualitative and quantitative) has been used. In the qualitative part, the research approach is exploratory, and in the quantitative part, it is descriptive-survey. In the qualitative phase, initial data was obtained from reviewing the literature and coding of previous researches and data analysis was performed using a theme analysis method in Maxqda 2018 Software. In the quantitative phase, to prioritize the themes obtained from the literature review, they were given to 10 leaders of active international corporations in the form of AHP questionnaire. Finally, using Expert Choice Software, the weights of the data were calculated and they were all prioritized. Our investigations have shown that the indicators of crisis leadership can be prioritized as strategic awareness, empathetic communication, analytical thinking, facilitation skills and flexible guidance. The current research is the first one conducted with this approach, especially in Iran, and its results can also be considered by managers in other organizations as well.
Accounting
Esmail Tavakolnia
Abstract
Although human rights have widely been addressed in scientific communities, animal rights and relevant challenges have mainly been neglected. Despite all unfortunate accidents that happen to animals, their unfavorable status has rarely been discussed in the literature on sustainable development or sustainability ...
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Although human rights have widely been addressed in scientific communities, animal rights and relevant challenges have mainly been neglected. Despite all unfortunate accidents that happen to animals, their unfavorable status has rarely been discussed in the literature on sustainable development or sustainability accounting. Nevertheless, the economic analysis of nature inhabitants and animals is an approach that has gained in popularity in accounting, finance, and economics over the recent years. This study promotes the notion that not only does the foregoing approach fail to result in environmental monitoring, but it also allows people to have economic reasons to justify destroying nature and harming animals. This study aims to offer a strategy to make animals visible in sustainability accounting by emphasizing the avoidance of materialism and financial valuation of natural inhabitants and phenomena. This study utilizes a comprehensive literature review and critical analysis of relevant sources to develop a scientific argument that contributes to the ongoing discourse in the field of sustainability accounting. This study proposes to separate animals and emphasize their importance in the sustainability model. It also suggests avoiding exaggerations in financial and economic valuation and focusing on the environment, animals, and other elements of nature. The proposed solution is expected to be a critical approach that can underlie further discussions and analyses.
Economics
Kazuhiro Ohnishi
Abstract
This paper examines a price-setting mixed duopoly model in which a state-owned public firm and a private firm produce complementary goods. There is no possibility of entry or exit. Each firm has one owner and can hire one manager to make its production decisions. The paper first analyzes the following ...
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This paper examines a price-setting mixed duopoly model in which a state-owned public firm and a private firm produce complementary goods. There is no possibility of entry or exit. Each firm has one owner and can hire one manager to make its production decisions. The paper first analyzes the following four possible cases: neither firm hires a manager, only the private firm hires a manager, only the state-owned public firm hires a manager and both firms hire managers. It is shown that economic welfare is identical in all the four cases. Next, this paper presents the equilibrium of the model. The paper shows that there exist two equilibrium outcomes: only the public firm hires a manager and neither firm hires a manager. As a result, it is found that the equilibrium of the paper is contrast with that obtained under price-setting mixed duopoly competition with substitute goods, where both the public firm and the private firm hire managers.
Economics
Elnaz Hajebi; Mohammad Taher Ahmadi Shadmehri; Kambiz Peykarjou; Salman Sotoudehnia
Abstract
In the theory of microeconomics, in discussions related to consumer behavior, it is usually assumed that the household acts as a decision-making unit like an individual, and for a household, a budget constraint and a utility function are considered. As a result, only the general behavior of the household ...
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In the theory of microeconomics, in discussions related to consumer behavior, it is usually assumed that the household acts as a decision-making unit like an individual, and for a household, a budget constraint and a utility function are considered. As a result, only the general behavior of the household will be observable and analyzed. Since the 1980s, this method, which is called the Unitary Household Model, has been criticized theoretically and empirically, and issues such as the inequality of household members have been raised. In contrast to the Unitary Household model, Collective Household Model was proposed in consumer behavior. According to this method, in multi-member households, each member has their own preferences, and what can be important between these members is the intra-household bargaining process. In this article, at first, we will give an introduction including the theoretical foundation and the background of the research, then, while introducing the unitary model as an introduction to collective models, we will examine the collective model and inta-household collective models. At the end, the contents are summarized and suggestions for future research are presented.
Management
Behnoush Jovari
Abstract
This study aimed to identify and validate the organizational vigor creation model in the universities. In order to identify factors affecting the organizational vigor, after a focused literature review the consensus of the experts' opinion was explored. This information was placed in the form of a set ...
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This study aimed to identify and validate the organizational vigor creation model in the universities. In order to identify factors affecting the organizational vigor, after a focused literature review the consensus of the experts' opinion was explored. This information was placed in the form of a set of causal, intervening, axial, underlying, facilitating, strategic conditions and their outcomes by multiple codings based on granded theory model. These data were collected from 169 experts by snowball sampling method and the hypotheses were tested. For checking validity and reliability of the designed model SmartPLS and Spss softwares were used. Finally the relationships of these variables were presented based on the path analysis model. Based on the obtained results, Organizational vigor creation model, university growth has a significant effect on the strategic management of human resources; also, strategic management of human resources, intervening conditions and organizational support in resolving work-family conflict have a significant effect on university branding, and the latter also has a positive and significant effect on the vigorous state of human resources of the universities. The results of fitting showed that the model proposed in this study has good validity and fit. The significance, implications and limitations of results have also been deliberated for further research.
Management
Sajjad Pashaie; Fatemeh Abdavi; Yahqub BadriAzrin
Abstract
Information and communications technology (ICT) are interactive technologies that allow the creation or sharing/exchange of information, ideas, career interests, and other forms of expression via virtual communities and networks (Internet, Instagram, and Telegram). The purpose of the present study is ...
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Information and communications technology (ICT) are interactive technologies that allow the creation or sharing/exchange of information, ideas, career interests, and other forms of expression via virtual communities and networks (Internet, Instagram, and Telegram). The purpose of the present study is to prepare a structural modeling approach to explain the relationship between using ICT tools (cell phones, Internet, Instagram, and Telegram) and teenagers' depression in Maku Free Zone. The research hypotheses were tested with survey methods. The study population was adults between 17 to 18 years of age. In total, 265 participants were randomly selected according to Morgan Table and then the information was collected through questionnaires. Data analysis was carried out using structural equation modeling SMART PLS. The findings showed that there was a significant positive correlation between the use of ICT tools (Cell Phones, Internet, Instagram, and Telegram) and teenagers' depression in the Maku Free Zone. Therefore, the misuse of the internet, cell phones, and social networks caused fewer face-to-face encounters and made them more introspective. In this way, individuals began to distance themselves from direct communication that resulted in depression and loneliness.
Accounting
Azzouz Elhamma
Abstract
Certainly, the use of the achievement of budgetary objectives as a criterion for evaluating individual performance of managers (budgetary evaluation) is considered a controversial subject. It has been the subject of some research studies to understand its diversity and its impact on firm's performance. ...
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Certainly, the use of the achievement of budgetary objectives as a criterion for evaluating individual performance of managers (budgetary evaluation) is considered a controversial subject. It has been the subject of some research studies to understand its diversity and its impact on firm's performance. In this context, the aim of this paper is twofold. First, it tests the impact of organizational decentralization on budgetary evaluation practices. Second, it investigates the contribution of budgetary evaluation in firms' global performance improvement according to organizational decentralization. Data were collected from 62 Moroccan firms, operating in different industries, via a questionnaire survey. Based on descriptive statistics and some statistical tests (linear regressions), the study results show that organizational decentralization has a positive significant impact on budgetary evaluation, implying that “strict” budgetary evaluation especially based on the achievement of budgetary targets in individual performance evaluation is adopted more by decentralized firms. In addition, the firms’ global performance is significantly and positively impacted by the budgetary evaluation in decentralized companies. This relationship is not significant in centralized firms. Among the implications of this study, we can highlight that its results are very useful for companies’ managers. The use of a “strict” budgetary evaluation is more suitable for decentralized firms. While centralized companies are indifferent between adopting “strict” and “flexible” budgetary valuation.
Dariush Farid; Hojjatollah Sadeghi; Elahe Hajigol; Nadiya Zarmehr Parirooy
Volume 3, Issue 8 , August 2016, , Pages 534-543
Abstract
This research predicts through studying significant factors in customer relationship management and applying data mining in bank. Financial institutions and other firms in competitive market need to follow proper understanding of customer behavior. Customers’ data are analyzed to identify specific ...
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This research predicts through studying significant factors in customer relationship management and applying data mining in bank. Financial institutions and other firms in competitive market need to follow proper understanding of customer behavior. Customers’ data are analyzed to identify specific opportunities and investment, to classify and predict the behaviors; further, data are eventually used for decision-making. Therefore, data mining as knowledge exploring (discovery) approach plays a significant role through a variety of algorithms. This study classifies bank customers by using decision tree algorithm. Three decision tree models including ID3, C4.5, and CART were applied for classifying and finally for prediction. Results of simple sampling method and k-fold cross validation show that forecast accuracy of C4.5 decision tree using simple sampling was higher than other models. Thus, predicting customers’ behavior through C4.5 decision tree was considered the ideal prediction for bank.
