Accounting
Mohamed Khamis Zaytoun; Mohamed Mahmoud Elhoushy
Abstract
This research aims to analyze the impact of the increasing development of financial technology on the auditing profession. To achieve this goal, it defined financial technology as the use of technological innovation in the financial sector using the online market as a place to provide solutions to various ...
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This research aims to analyze the impact of the increasing development of financial technology on the auditing profession. To achieve this goal, it defined financial technology as the use of technological innovation in the financial sector using the online market as a place to provide solutions to various financial problems experienced by digital customers through the development of strategic models, processes, applications, or innovative products. The auditing profession faces great challenges; the changes brought about by fourth industrial revolution are not limited to technology only, but have extended to include the need to redesign some of the concepts that constitute the basic building blocks of accounting and auditing; like the concept of value. The changing face of the business environment may shift professional services from focusing on assurance services to focusing on non- assurance services. The research concluded that financial technology innovations enhance the use of the real time audit approach and the emergence of audit applications. The research also concluded that there is an update in the professional assurance services currently provided by the auditor. The role of the auditor emerged in assurance management’s assertions regarding the effectiveness of internal control over information technology, management’s disclosures regarding the application of artificial intelligence tools, auditing fair value estimates and accounting estimates prepared using artificial intelligence tools, management’s disclosures about cybersecurity risks, and cyber security risks management. Finally, the research concluded that new professional services have emerged, including auditing smart contracts, Trust assurance service in blockchains system, the function of the central administrator, and the function of arbitration in disputes. However, to achieve the future vision of professional assurance services for the auditor, the profession needs to overcome a number of challenges. First, it is to bridge the gap between the approach and method of real time audit and current auditing standards. Second, high investment to create tools to automate the audit.
Management
Anthony Egyir Aikins; David Wellington Essaw; John Victor Mensah
Abstract
International best practices require that corporate governance principles are introduced to guide institutions to operate in the best interest of stakeholders. Some local governments in Ghana have not been able to improve the lot of the people although corporate governance principles have been established ...
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International best practices require that corporate governance principles are introduced to guide institutions to operate in the best interest of stakeholders. Some local governments in Ghana have not been able to improve the lot of the people although corporate governance principles have been established in their systems. In an attempt to find the underlying reasons, this study assessed the corporate governance framework of four local governments in Ghana. The in-depth interview design was adopted and a purposive sampling procedure was employed to select 25 key informants who provided primary data for the study. The informants were four Internal Auditors, four Co-ordinating Directors, four members of Audit Committees, three District Auditors, four Regulators from the national level, and six members of the District Planning Co-ordinating Unit of the Assemblies. Data collection methods were key informant interviews and library searches. The interview guide and document review guide were the data collection instruments used. Pattern matching, comparison, content analysis, and interpretation were employed to analyze the data. The study revealed that the components of the corporate governance framework of the selected local governments were the same as that of the standard framework. However, there were lapses in their functioning. The recommendation is that the management bodies and officers responsible for the lapses in the functioning of the components should be sanctioned.
Douglas Kibirige
Volume 3, Issue 8 , August 2016, , Pages 453-458
Abstract
Over 70% of rural population in South Africa survives on subsistence small-scale farming as source of food and household incomes. However, due to lack of Agro-market facilities in rural South Africa, small-scale farmers can hardly compete favourably to benefit from the nation agricultural market, ...
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Over 70% of rural population in South Africa survives on subsistence small-scale farming as source of food and household incomes. However, due to lack of Agro-market facilities in rural South Africa, small-scale farmers can hardly compete favourably to benefit from the nation agricultural market, leaving almost 85% share of agricultural-market to the well-off large commercial farmers. These imbalances in South Africa’s agricultural markets are manifested in its dualistic economy, the “first-world economy” and the “second-impoverished economies”, respectively. Recent policies have been focused more on increased agro-productivity with less emphasis on markets for the rural-poor subsistence small-scale farmers. This review used case-study elsewhere especially in Sub-Saharan Africa and Asia where surveys have shown tremendous positive results to supported the argument. Therefore, this review suggest “Markets Work for Rural-Poor in South Africa: Developing Roadside Markets for Smallholder Farmers” to improve on their shares and benefit more from the rich national agricultural market.
Management
Mohammad Safari; Leyla Ahmadian; Zahra Kazemi Saraskanrood
Abstract
This study builds upon previous research on the value propositions of electronic commerce for the consumer and proposes a research framework for investigating consumer's perceived value in the B2C model of electronic commerce. The proposed research model encompasses five main dimensions of consumers' ...
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This study builds upon previous research on the value propositions of electronic commerce for the consumer and proposes a research framework for investigating consumer's perceived value in the B2C model of electronic commerce. The proposed research model encompasses five main dimensions of consumers' value proposition: Economic (3 components), Functional (7 components), Emotional (6 components), Social-Symbolic (5 components), and Technical (11 components). The paper also presents an application of the model to an empirical case study of consumers' perceived value of online shopping in Iran. Required data was collected via a survey from customers of digikala, the biggest e-commerce firm of Iran. Structural equation modeling and path analysis were used to test the proposed research model. Findings show that the five dimensions are positively related to consumers' value proposition and the proposed research model is fitted to explain the research purpose and hypotheses.
Accounting
Tanzina Haque
Abstract
The establishment of the nomination and remuneration committee (a key element of corporate governance structures) arises from the imperative to uphold principles of fairness, impartiality and transparency within the organization which serves to strengthen stakeholders’ confidence and enhance overall ...
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The establishment of the nomination and remuneration committee (a key element of corporate governance structures) arises from the imperative to uphold principles of fairness, impartiality and transparency within the organization which serves to strengthen stakeholders’ confidence and enhance overall business performance. The purpose of this paper is to investigate the relationship between a firm’s financial performance and its nomination and remuneration committee (NRC). As shown in the section delineating the research technique, the statistical software STATA was employed to analyze the correlation between the independent and dependent variables in this inquiry. The dataset consisted of total 48 insurance firms listed in the Dhaka Stock Exchange over the time period of 2015 to 2022 resulting in a total of 384 firm-year observations. The results show that there is a statistically significant positive relationship between the financial measures (EPS, ROE) and the independent variable (NRC) except the ROA which is not statistically significant. This investigation seeks to address a gap in the existing literature by examining the company financial performance within the emerging insurance sector of Bangladesh. The study concludes by suggesting that further investigation and research in this area are warranted. Presumably, this means there are more aspects to explore regarding the relationship between financial performance and NRC in the context of the insurance sector in Bangladesh.
Economics
Hoang Thi Du; Nguyen Xuan Tho
Volume 10, Issue 10 , October 2023, , Pages 861-874
Abstract
This study empirically investigated the existence of Calendar effects by using closing daily data for the Vietnam index (VN-index) before and during the Covid-19 pandemic. Daily returns of the VN-Index from 2 January 2018 to 12 August 2022 are used in this study to ascertain calendar anomalies in Ho ...
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This study empirically investigated the existence of Calendar effects by using closing daily data for the Vietnam index (VN-index) before and during the Covid-19 pandemic. Daily returns of the VN-Index from 2 January 2018 to 12 August 2022 are used in this study to ascertain calendar anomalies in Ho Chi Minh Stock Exchange (HOSE). To test these effects, the entire study period is divided into two sub-periods: during and before the Covid-19 crisis. Then, the ordinary least square (OLS) method and the Generalized Autoregressive Conditional Heteroskedasticity [GARCH (1,1)] regression model were employed. The empirical results from the OLS model support the occurrence of calendar anomalies for the HOSE both before and during the Covid-19 pandemic while the results of GARCH (1,1) only confirmed the positively significant effect on Friday during the Covid-19 periods. Regarding stock returns, positive returns were found only on Friday, during the Covid-19 pandemic. It implies that Covid-19 has changed the nature of the stock market from efficient to inefficient. The study’s findings suggest that the Covid-19 crisis significantly impacted the daily returns anomaly in Vietnam’s HOSE.
Management
Claire Anne Jimenez; Pamela Resurreccion
Abstract
The recent coronavirus pandemic was a black swan event, and the airline industry was one of the most stricken. The crisis that airlines had to face during the pandemic was not just a health-related crisis but a consequential one within their own canceled flights, rebooking concerns, and a surge in refund ...
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The recent coronavirus pandemic was a black swan event, and the airline industry was one of the most stricken. The crisis that airlines had to face during the pandemic was not just a health-related crisis but a consequential one within their own canceled flights, rebooking concerns, and a surge in refund requests they lacked the liquidity to address. Communication with stakeholders is even more crucial in times of distress. How airlines respond to the crisis shapes their reputation and future engagements. This study aims to discuss what the pandemic prompted in the Twitter communication of the three leading airlines in the Philippines, providing an insight into how they behaved before and during the pandemic, focusing on their message content and delivery strategy. Utilizing a descriptive-qualitative research design, the study thematically analyzes airlines’ tweets and customer responses. The study contributes communication strategies that can help airlines instill confidence among passengers during and after a crisis, with an emphasis on instructing information, human connection, empathy, and responsiveness, and demonstrates how airlines can strategically optimize the microblogging platform in crisis communication and customer service support.
Accounting
Hamidreza Hajeb; Safdar Alipour; Ali Ghayouri Moghadam
Abstract
The controversy surrounding the scientific or artistic nature of accounting has been the subject of various scientific circles for years, and the source of such debates is the fundamental difference between accounting and natural sciences such as physics, in such a way that some experts consider physics ...
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The controversy surrounding the scientific or artistic nature of accounting has been the subject of various scientific circles for years, and the source of such debates is the fundamental difference between accounting and natural sciences such as physics, in such a way that some experts consider physics to be the ultimate goal of science. They have tried to bring these two categories together, and on the other hand, some others have completely invalidated such an attempt with some baseless criticism. In this article, we have tried to outline the current and ideal accounting situation while expressing different views on the nature of science and describe the tools to fill the gap between the current and ideal situation. Finally, while respecting the efforts made to draw the path of the scientific movement of the profession, we considered the comparison of physics and accounting to be unworthy, and at the same time, we have given a worthy answer to some of the unfair criticisms. In the same way, we believe that the change of the accounting paradigm towards the use of fair values promises a scientific revolution in accounting, which will smooth the path of the faster movement of the profession towards the scientific position it deserves, but at the same time, we have also mentioned the challenges facing this mutation.
Monireh Dizaji; Arash Ketabforoush Badri
Volume 1, Issue 1 , August 2014, , Pages 1-14
Abstract
This paper investigates the relationship between trade and regional income inequalities in the period 2001-2010 using panel data for 18 selected developing countries. The results show that trade has a significant and negative effect on regional income inequalities, so that an increase of 1 percent of ...
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This paper investigates the relationship between trade and regional income inequalities in the period 2001-2010 using panel data for 18 selected developing countries. The results show that trade has a significant and negative effect on regional income inequalities, so that an increase of 1 percent of its value, regional income inequalities 0.09 percent decrease. Also, GDP per capita has a negative impact on regional income inequalities in studied countries. However, the population and agriculture value added have a positiveeffect on regional income inequalities. It can be said that a 1 percent increase in the variables, respectively, regional income inequalities 0.16 and 0.21 increased.
Kais Saidi; Saida Zaidi
Volume 6, Issue 1 , January 2019, , Pages 1-21
Abstract
This paper aims to assess the impact of population growth on GDP and environmental quality. For this, we use the generalized moments in system method (GMM) with dynamic panel data for ten countries over the period 1980-2013. The main results of this study are: (i) the population have a positive ...
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This paper aims to assess the impact of population growth on GDP and environmental quality. For this, we use the generalized moments in system method (GMM) with dynamic panel data for ten countries over the period 1980-2013. The main results of this study are: (i) the population have a positive and significant impact on economic growth while the capital has a positive but no significant effect on economic growth. (ii) For the environment, population growth has a positive and significant effect on CO2 emissions, the urbanization is negatively and significantly contributed to CO2 emissions, but trade openness has no effect on CO2 emissions. What is concluded that the effect of the population depends on other factors such as aging, hierarchical structure and the economic level of the country?
Kazuhiro Ohnishi
Volume 5, Issue 1 , January 2018, , Pages 1-9
Abstract
This paper examines a mixed duopoly model in which a state-owned firm competes with a joint-stock firm. The following two stages are considered. In the first stage, each firm can simultaneously and independently decide whether or not to offer lifetime employment as a strategic commitment. In the second ...
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This paper examines a mixed duopoly model in which a state-owned firm competes with a joint-stock firm. The following two stages are considered. In the first stage, each firm can simultaneously and independently decide whether or not to offer lifetime employment as a strategic commitment. In the second stage, each firm simultaneously and independently chooses its actual output. The paper shows that there are two equilibrium solutions in the model.
Ali Abdollahi; Maryam Mohseni; Seyed Hossein Siadat
Volume 4, Issue 1 , January 2017, , Pages 1-16
Abstract
Living in knowledge-based world and increasing competition between companies- especially in IT-based companies- in determining the best knowledge strategy lead to more attention to this concept. The purpose of this paper is to review previous studies on knowledge strategy and its dimensions. Then, after ...
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Living in knowledge-based world and increasing competition between companies- especially in IT-based companies- in determining the best knowledge strategy lead to more attention to this concept. The purpose of this paper is to review previous studies on knowledge strategy and its dimensions. Then, after categorizing these dimensions, a popular multi-criteria decision-making (MCDM) method- AHP- in Fuzzy environment is used to evaluate dimensions of knowledge strategy (KS). The results show that knowledge sourcing, learning sourcing, learning speed are more effective dimensions of knowledge strategy. As every organization has a leading dimension in KS, IT-based companies should focus on these dimensions for better developing knowledge strategy.
Wanjiku Ng’ang’a. K; Justus M. Munyoki; Francis Kibera; Ganesh P. Pokhariyal
Volume 7, Issue 1 , January 2020, , Pages 1-19
Abstract
The main objective of this study was to determine the mediating effect of perceived value on the relationship between service encounter quality and customer satisfaction. The study was anchored on the value percept theory and the service encounter needs theory. Literature from preceding correlated studies ...
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The main objective of this study was to determine the mediating effect of perceived value on the relationship between service encounter quality and customer satisfaction. The study was anchored on the value percept theory and the service encounter needs theory. Literature from preceding correlated studies was used to develop a conceptual model and hypotheses which were tested using statistical techniques. The study employed a descriptive cross sectional research design. Sampling was done using stratified random technique and a sample of 376 hotel guests was used in the study; a response of 350 (95%) was attained. A pilot study was conducted and reliability of the research tool was tested using Cronbach alpha test, validity tests were also carried out to check whether the tools measure what they were intended to. Four parametric tests; multi-collinearity, normality, heteroscedasticity and linearity of data were done to check the appropriateness and accuracy of the data. Data analysis was done using descriptive statistics, factor analysis, correlations and regression. Results showed that the influence of service encounter quality on customer satisfaction was partially mediated by perceived value and that there was a direct relationship between service encounter quality and customer satisfaction Customers expect that a service is performed right without errors the very first time, therefore, the hotel management must ensure their staff are competent and that other facilities that enhance guests experience like neatness, timely service, modern fixtures meet guest expectations. It was recommended that policy makers and management of hotels in Kenya should improve on service encounter quality and actively pay attention to guests’ expectations. Future research can also be directed at other hotels with lower star ratings as well as the unclassified hotels.
Morteza Jafarnezhad; Naser Ali Yadollahzade Tabari
Volume 3, Issue 1 , January 2016, , Pages 1-13
Abstract
This study aimed to investigate the impact of intellectual capital on the financial performance of the banks listed in the Tehran Stock Exchange. For this purpose, the impact of intellectual capital components (Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) and Structural Capital Efficiency ...
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This study aimed to investigate the impact of intellectual capital on the financial performance of the banks listed in the Tehran Stock Exchange. For this purpose, the impact of intellectual capital components (Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) ) on financial performance (Return on Equity (ROE), Return on Assets (ROA) and Earnings per Share (EPS) ) was examined using panel data in 11 banks listed in Tehran Stock Exchange during the years 2009 to 2013. The results showed that the intellectual capital had a positive effect on the financial performance of banks listed on Tehran Stock Exchange. Also, intellectual capital had the greatest impact on the rate of return on assets, return on equity and earnings per share, respectively.
Nader Mortezai; Hiwa Farughi; Kiumars Ahmadi
Volume 2, Issue 1 , January 2015, , Pages 1-9
Abstract
The overall purpose of this research is to identify those factors influencing the organizational misbehavior and its relationship with job burnout in staff departments of Kurdistan Agriculture Organization in Iran. The current study is an applied and survey research using a self-constructed and standard ...
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The overall purpose of this research is to identify those factors influencing the organizational misbehavior and its relationship with job burnout in staff departments of Kurdistan Agriculture Organization in Iran. The current study is an applied and survey research using a self-constructed and standard mixed questionnaire. The statistical population consists of 185 managers and staffs. The sample equals to 118 according to the Morgan’s table among which 81 questionnaires were returned to be considered for final analysis. The research tool reliability measuring by Cronbach Alpha was equal to 0.77 which is more than the acceptable threshold. Descriptive and inferential statistics were used by applying SPSS and Lisrel software packages. Findings showed that misbehaviors of three personality types of S, D, and O affect the job burnout. Also, based on the respondents’ views, inconsistency between the employees’ incomes and expenses and inefficient economic structure is the most influential factor contributing to the organizational misbehavior. Disregarding the employees’ welfare, frequent frustrations and stresses and inappropriate management system in the organization in different dimensions are the most influential factors affecting the job burnout.
Management
Nesa Moradpour
Abstract
Performance appraisal refers to the process of performance measurement, assessment, valuation, and judgement over time. Performance ranking based on several criteria of different values is possible only when multi-criteria decision models are adopted. In this regard, different indicators are used in ...
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Performance appraisal refers to the process of performance measurement, assessment, valuation, and judgement over time. Performance ranking based on several criteria of different values is possible only when multi-criteria decision models are adopted. In this regard, different indicators are used in accordance with the type of ranking. Accordingly, inspired by the support vector machine model (SVM) and the Promethee technique, the present study aimed to develop a performance appraisal model for mutual funds and rank them accordingly. In this study, 34 mutual funds accepted in Iran’s capital market were selected during 2016-2018 using the systematic random sampling method. First, the key performance indicators were detected using the indicators of post-modern portfolio theory, which were then approved by managers, experts, and professionals. Then some information about each indicator was collected, and the experts and professionals’ comments were used to weight the indicators and specify the importance and priority of each indicator. Afterwards, an applied model was developed to represent the indicators effective in ranking mutual funds. Finally, the SVM model and the Promethee technique were adopted to rank the concerned mutual funds. The findings revealed that, in comparison to the indicators of downside risk and Sortino, upside potential ratio has the greatest effect on the performance appraisal of the mutual funds accepted in Iran’s capital market.
Management
H.P.N.I. Kumarasinghe; H.K.T. Dilan
Abstract
In the modern developing business world, a significant increase in Health and Safety Practices can be identified. Occupational accidents in factories and working sites make substantial challenges to survive. Hence, this study aims to determine the impact of occupational health and safety practices on ...
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In the modern developing business world, a significant increase in Health and Safety Practices can be identified. Occupational accidents in factories and working sites make substantial challenges to survive. Hence, this study aims to determine the impact of occupational health and safety practices on the job performance of operational level employees in the construction industry, Sri Lanka. The study was carried out among a sample of 100 operational level employees in selected construction sites in Sri Lanka. The study provided a comprehensive questionnaire to assess the impact of health and safety on the job performance of the operational level employees by using random sampling technique. Secondary data were used from company past data and information, web site, journals, and subject-related books such as company health and safety procedures, health and safety training, and accident records. Data analysis was done by using SPSS. The study found a positive impact of occupational health and safety practices on the job performance of operational level employees in the construction industry.
Arash Hosseinpour; Hamid Reza Kordlouie
Volume 5, Issue 1 , January 2018, , Pages 10-27
Abstract
The present study is an applied-analytical research in which employees of combined transport of Islamic Republic of Iran Shipping Lines were chosen as statistical population and 105 of them were selected as sample through stratified random sampling. The required data were collected by means of a questionnaire. ...
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The present study is an applied-analytical research in which employees of combined transport of Islamic Republic of Iran Shipping Lines were chosen as statistical population and 105 of them were selected as sample through stratified random sampling. The required data were collected by means of a questionnaire. The validity of the questionnaire was confirmed by content validity and its reliability was confirmed by Cronbach's alpha. Data were analyzed by structural equation modeling and path analysis through SPSS and PLS. The results confirmed the impact of strategic approaches of human resources on knowledge management and organizational innovation capacity. Examining the impact of strategic approaches to human resources aspects on knowledge management and organizational innovation capacity, the impact of training aspect from strategic approaches to human resources was the only aspect to be approved by all aspects of the two variables.
Elham Naeimi; Mohammad Hossein Askariazad; Kaveh Khalili-Damghani
Volume 2, Issue 1 , January 2015, , Pages 10-25
Abstract
Energy as a production process input has an effective role on economic indicators such as gross domestic production (GDP). Limitations in fossil fuel and nuclear energy sources urge utilizing renewable energies. In this paper, the impact of renewable energy consumption on economic welfare indicators ...
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Energy as a production process input has an effective role on economic indicators such as gross domestic production (GDP). Limitations in fossil fuel and nuclear energy sources urge utilizing renewable energies. In this paper, the impact of renewable energy consumption on economic welfare indicators (i.e. GDP, GDP per capita, annual income of urban households, and annual income of rural households) is investigated. For this purpose, 41 annual data sets are collected, from 1971 to 2011, mostly from Iran’s Statistical Yearbook and Iran’s Balance Sheet. Artificial neural networks (ANNs) are used for forecasting the effect of renewable energy consumption on economic welfare indicators. Advantages in using the proposed ANN-based method are demonstrated by comparing its results with the multi-layer regression (MLR) model. The comparison between the artificial neural network and the multi-layer regression model demonstrates that the artificial neural network has more accurate results than the multi-layer regression model. Both ANN and MLR models show significant effect of using renewable energies on the economic welfare. Results demonstrate the importance of using the proposed model for policy makers in implementing new policies for renewable energies. The ANN prediction results show that GDP, GDP per capita, annual income of urban households, and annual income of rural households will grow by 35.63%, 62.59%, 167.61% and 143.19%, respectively, from 2007 to 2016.
Alireza Modanlo Joibary; Mostafa Mohammadi; Ruhollah Geraeeli; Nasrin Karimian Shamsabadi
Volume 3, Issue 1 , January 2016, , Pages 14-27
Abstract
Knowledge management is considered as one of the most significant competitive resources for any organization such that most believe that the faster the companies acquire knowledge taking into application, the more they are successful in a competitive market. On the other hand, the competition among companies ...
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Knowledge management is considered as one of the most significant competitive resources for any organization such that most believe that the faster the companies acquire knowledge taking into application, the more they are successful in a competitive market. On the other hand, the competition among companies is no more important; instead, the competition among supply chains is highly focused in order to provide the most value to the customer. Research statistical population included 30 individuals of all practitioners and middle management experts in National copper industries company headquarter. The present research used Fuzzy Analytic Hierarchy Process (FAHP) to rank knowledge management effective factors in supply chain of national Iranian copper industries company. Research results showed that management factors, knowledge creation, acquisition and production process, knowledge assessment and feedback process, knowledge transformation, sharing and distribution process, organizational culture, knowledge use, application and utilization process as well as employees’ characteristics are in order the most to the least important knowledge management criteria in supply chain of national copper industries company through using FAHP technique.
Economics
Johora Tahsin
Abstract
ICT has been considered a crucial player in environmental quality in the present age of industrial revolution and technological advancement. This study, therefore, seeks to examine the effects of ICT on environmental quality including technological innovation in selected Asian developing countries. A ...
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ICT has been considered a crucial player in environmental quality in the present age of industrial revolution and technological advancement. This study, therefore, seeks to examine the effects of ICT on environmental quality including technological innovation in selected Asian developing countries. A panel data that spanned from 1990 to 2018 is utilized to pursue the objectives of this study by applying second-generation panel approaches. In the long run, an inverted U-shaped relationship between the ICT index and CO2 emission is found by FEM and FMOLS estimators, indicating that environmental pollution decreases after attaining a threshold level of ICT development in selected Asian developing countries. The study reveals that technological innovation has a negative and significant influence on reducing CO2 emission, leading to energy efficiency and diminishing the intensity of energy used by inventing environmentally friendly technologies. Besides, electricity consumption and economic growth have positive and significant effects on the environment however, a negative and significant effect is found in the case of trade openness. The interactive effect of ICT and economic growth decreases the level of pollution while the moderate effect of ICT and technological innovation worsens the environmental quality in sample countries. The findings reveal that the role of ICT and technological innovation in mitigating environmental degradation still needs improvement in sample countries. The use of environmentally friendly ICT products and more green technological innovation are needed to improve energy efficiency by providing more fiscal incentives and infrastructures and enforcing environmental laws and regulations in the sample countries.
Masoud Nonejad; Sarvoldin Fathi
Volume 1, Issue 1 , August 2014, , Pages 15-27
Abstract
The study of the reasons of economic growth is of great importance and it is always considered by many economists. Improving life quality of people and increasing public welfare are the goals of various governments in the world and economic growth is one of the important factors in achieving these goals. ...
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The study of the reasons of economic growth is of great importance and it is always considered by many economists. Improving life quality of people and increasing public welfare are the goals of various governments in the world and economic growth is one of the important factors in achieving these goals. Thus, searching about the factors effective on economic growth is of great importance. The present study evaluated the relationship between energy consumption and economic growth in Iran and time series data were used during 2009-1971. To estimate model, vector error correction model (VECM) is used. The results showed that there is a two-way causal short-term and long-term relationship between energy consumption and economic growth.
Kazuhiro Ohnishi
Volume 4, Issue 1 , January 2017, , Pages 17-29
Abstract
This paper investigates Cournot and Bertrand duopoly models with complementary goods, where firms can enter into lifetime employment contracts with their respective workers as a strategic device. The paper treats the following four cases: ‘Cournot competition with strategic complements’, ...
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This paper investigates Cournot and Bertrand duopoly models with complementary goods, where firms can enter into lifetime employment contracts with their respective workers as a strategic device. The paper treats the following four cases: ‘Cournot competition with strategic complements’, ‘Cournot competition with strategic substitutes’, ‘Bertrand competition with strategic substitutes’ and ‘Bertrand competition with strategic complements’. The paper presents the equilibrium outcomes of the four cases. In addition, it is shown that lifetime employment is beneficial for firms in the cases with strategic complements.
Arman Moghaddas; Mohsen Jajarmizadeh; Narges Abbasi
Volume 7, Issue 1 , January 2020, , Pages 20-29
Abstract
The talented and capable Human Resource is the main competitive advantage for any organization, and in the light of this competitive advantage, deficiencies and shortcomings of other resources will also be compensated. Hence, studying how the three variables of Talent Management, Human Resource Productivity, ...
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The talented and capable Human Resource is the main competitive advantage for any organization, and in the light of this competitive advantage, deficiencies and shortcomings of other resources will also be compensated. Hence, studying how the three variables of Talent Management, Human Resource Productivity, and Organizational Creativity can affect each other in any organization can reveal the latent potentials of Human Resources. Therefore, the purpose of this study is to investigate the relationship between Talent Management and Human Resource Productivity, considering the mediating role of Organizational Creativity in Shiraz Water Company (Known as ABFA). The statistical population of this study includes 130 experts and managers of ABFA. According to Cochran formula, 97 research sample was calculated, who filled out the questionnaires. Questionnaire was the main tool for data collection and measurement of research variables and Cronbach’s Alpha was used to determine the reliability of the variables. In addition, SPSS and LISREL were used for data analysis. As a result, the relationship between Talent Management and Productivity, as well as the relationship between Organizational Creativity and Productivity, was positive, but the relationship between Talent Management and Organizational Creativity was only positive at the graduated level (MA and PhD experts and managers). Given these relationships, it can be concluded that the Organizational Creativity (as a mediating variable) can have a positive impact on the relationship between the two other variables at Shiraz Water Company.
Saif Khan; Hashim Khan; Faisal Khan
Volume 6, Issue 1 , January 2019, , Pages 22-47
Abstract
In this study we have examined the effect of internal audit committee and external auditor quality on accrual-based measures of accounting conservatism, and the benefits of accounting conservatism on firms’ market performance. Moreover, this study also investigates whether the accrual-based conservatism ...
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In this study we have examined the effect of internal audit committee and external auditor quality on accrual-based measures of accounting conservatism, and the benefits of accounting conservatism on firms’ market performance. Moreover, this study also investigates whether the accrual-based conservatism mediate the relationship between audit committee and external auditor quality factors with market-based firms’ performance. A total of 543 sample firms are selected from the Bursa Malaysia for the period from 2004 to 2013. For data analysis, panel data methodology is employed and structural equation modeling (SEM) technique is used to test the developed hypotheses of this study. Results show that audit committee effectiveness and external auditor quality found to be significant with two-year-lagged effect on accrual-based measure of conservatism. Furthermore, accrual-based measure of conservatism mediated the relationship between (a) audit committee effectiveness and market-based firms’ performance, and (b) external auditor quality and market-based firms’ performance. The findings of this study contribute to the signaling theory, agency theory, reputation theory and accounting conservatism literature in emerging economies settings.
