Accounting
Raihan Sobhan
Abstract
The main objective of this study is to find out the effects of board characteristics on firm performance in the listed companies of non-banking financial institutions industry of Bangladesh. This study has considered five board characteristics namely board size, the proportion of independent directors, ...
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The main objective of this study is to find out the effects of board characteristics on firm performance in the listed companies of non-banking financial institutions industry of Bangladesh. This study has considered five board characteristics namely board size, the proportion of independent directors, the proportion of female directors, the number of board meetings and percentage of directors’ ownership. ROA has been taken as the performance indicator. The regression results show that board size and female directors are positively and significantly related to firm performance. On the other hand the proportion of independent directors, the number of board meetings and the percentage of directors’ ownership do not have any significant impact on firm performance. The findings of this study will help the regulators and policymakers to understand the existing weakness of corporate governance structure in the financial institution industry and will aid in their quest for harmonizing the practice of corporate governance of Bangladesh with that of developed countries.
Ila Fadilah Bt Harun; Aflah Bt Isa; Faridah Najuna
Volume 2, Issue 1 , January 2015, , Pages 26-36
Abstract
The number of studies for Corporate Social Responsibility or known as CSR has increasingly grown in the literature. Many literatures have discussed about CSR from western point of view and also from Islamic perspective. Corporate Social Responsibility is a voluntary act which is done by an organization ...
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The number of studies for Corporate Social Responsibility or known as CSR has increasingly grown in the literature. Many literatures have discussed about CSR from western point of view and also from Islamic perspective. Corporate Social Responsibility is a voluntary act which is done by an organization for society welfare. Both perspectives bring to the same conclusion whereby CSR gives positive impact for the society. However, there are few researches done regarding its impacts on employees’ behavior. The purpose of this study is to analyze how Islamic Corporate Social Responsibility programs which are implemented in the organization can give positive or negative impact towards employees’ behavior. Therefore, this study was conducted to determine the underlying positive impact of ICSR to Society, Environment, and Employee which will have an effect on employees’ behavior. The findings of this research imply that CSR has a significant effect on employees’ behaviors. Therefore, organizations should consider giving priority to CSR programmes and activities which will benefit its employees. The participation of employees in CSR activities is important and this study will give better understanding on the impact of CSR programs towards employee behavior..
Amir Motahedin; Ehsan Mirmostafaee
Volume 1, Issue 1 , August 2014, , Pages 28-36
Abstract
This study was conducted to investigate the relationship between capital structure policies and the lifecycle of listed companies in Tehran Stock Exchange. In order to achieve this aim, a main hypothesis and three sub-hypotheses were developed and a multivariate linear regression was used to test research ...
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This study was conducted to investigate the relationship between capital structure policies and the lifecycle of listed companies in Tehran Stock Exchange. In order to achieve this aim, a main hypothesis and three sub-hypotheses were developed and a multivariate linear regression was used to test research hypotheses. This research was performed on 187 listed companies in Tehran Stock Exchange based on the information contained in financial reports from 2005 to 2011. In this research companies are divided into two groups: companies in the growth stage and companies in the maturity stage; and capital structure is composed of net debt issue, retained earnings and equity. The research results showed that the effect of the deficit on net debt issue was higher in companies in the growth stage compared to companies in the maturity stage, but was no significant and also the effect of the deficit on net equity and retained earnings in companies in the growth stage was higher compared to companies in the maturity stage and was significant. The research main hypothesis also showed that companies in the growth stage follow the hierarchical theory more than companies in the maturity stage, but it is not significant.
Rusul Alsarray
Volume 5, Issue 1 , January 2018, , Pages 28-42
Abstract
Loss Given Default (LGD) is one of the key parameters needed in order to estimate expected and unexpected credit losses necessary for credit pricing as well as for calculation of the regulatory Basel II requirement (BCBS, 2006). While the credit rating and probability of default (PD) techniques have ...
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Loss Given Default (LGD) is one of the key parameters needed in order to estimate expected and unexpected credit losses necessary for credit pricing as well as for calculation of the regulatory Basel II requirement (BCBS, 2006). While the credit rating and probability of default (PD) techniques have been well developed in recent decades, LGD has attracted little attention before 2000s.In this paper, We compare linear regression and survival analysis models for modelling recovery rates and recovery amounts, in order to predict the LGD for unsecured consumer loans or credit cards.
Ahmad Nateq Golestan; Hossein Toolo Heydariyan Mashhadi
Volume 3, Issue 1 , January 2016, , Pages 28-44
Abstract
Achievement of large organizations in the competitive environment first requires sustained and long-term competitive advantage. Such benefit acquisition and utilization depends on market oriented attitude and innovation of service process. This approach makes efforts in developing and dissemination of ...
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Achievement of large organizations in the competitive environment first requires sustained and long-term competitive advantage. Such benefit acquisition and utilization depends on market oriented attitude and innovation of service process. This approach makes efforts in developing and dissemination of organizational performance and provides the opportunity for valuable service delivering to customers and benefiting their satisfaction. In this regard, the present research studied the effect of mediating role of innovation of service process in the relation between market orientation and organizational performance. This study is analyzed based on individual and all Dana insurance company agents including about 2000 individuals, throughout the country, are regarded as statistical population. Research statistical participants consisted of 325 agents who were selected through clustering sampling method. Data collected through using a questionnaire (by content validity; factor analysis and validity by measuring Cronbach alpha coefficient). Data analyzed and research hypotheses were tested using structural equations method. Results showed that market orientation has a positive, significant effect on innovation of service process and organizational performance; moreover, mediating role of innovation of service process was maintained between market orientation and organizational performance variables.
Andi Ina Yustina; L Liswandi
Volume 4, Issue 1 , January 2017, , Pages 30-42
Abstract
The objective of this study is to investigate the influence of role to ethical environment and organizational fit as the mediating variable in public accounting firms in Indonesia. 101 auditors from 9 international public accounting firms were participated as participants in our online questionnaires. ...
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The objective of this study is to investigate the influence of role to ethical environment and organizational fit as the mediating variable in public accounting firms in Indonesia. 101 auditors from 9 international public accounting firms were participated as participants in our online questionnaires. To test the hypothesis of the study, SEM SmartPLS with WarpPLS version 3.0 software was used to process the data. The result of the study showed that role variable is positively associated with ethical environment and also organizational of fit was mediated the relationship between role and ethical environment. This study is expected to build better understanding to public accounting firms the importance to build the ethical environment in their organizations.
Khan Sarfaraz Ali; Md Ariful Islam
Volume 7, Issue 1 , January 2020, , Pages 30-40
Abstract
Corporate organizations are experiencing the challenges of understanding the factor that has significant and positive relationship on their performance. The aim of this study is to determine the role of effective leadership style on organizational performance. The aim of the findings of this study focuses ...
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Corporate organizations are experiencing the challenges of understanding the factor that has significant and positive relationship on their performance. The aim of this study is to determine the role of effective leadership style on organizational performance. The aim of the findings of this study focuses on a significant and positive relationship between appropriate leadership style and organizational performance. The development of this extensive literature review, suggestions and conceptualization would be helpful for researchers while they aim for further empirical investigation of job engagement and organizational performance.
Accounting
Shoeyb Rostami; Mehdi Faraji
Abstract
Auditors’ professional and ethical judgment has been criticized in recent years. Literature suggests that professionalism and ethics of auditors is decreasing due to the current audit market and the predominance of commercial goals; In this regard, the main purpose of this study is to investigate ...
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Auditors’ professional and ethical judgment has been criticized in recent years. Literature suggests that professionalism and ethics of auditors is decreasing due to the current audit market and the predominance of commercial goals; In this regard, the main purpose of this study is to investigate the effect of Machiavellianism, anti-socialism and pressures on auditors on their professional and ethical judgment. In order to achieve the mentioned goal, the statistical population of the study is auditing institutes, members of the Iranian Association of Certified Public Accountants and the sample of the study was randomly selected and included 81 auditors of these institutes in 2019 & 2020. The research method is survey and the tool is questionnaire. The validity of the questionnaires was confirmed by the opinions of faculty professors and related academic resources. For reliability of questionnaires, Cronbach's alpha coefficient was used and the results of these coefficients showed appropriate reliability and internal consistency of the questions. The analysis of the research data and the relationships between the variables were also performed with Smart PLS version 3 software. The results indicate that there is no significant relationship between Machiavellianism and anti-socialism with auditors' professional and ethical judgment. In other words, variables of Machiavellianism and anti-socialism do not have a significant effect on auditors' judgment. On the other hand, the results showed that there is a significant relationship between pressures on auditors and their professional and ethical judgment.
Khadijeh Mohammadi Siyaprani; Kazem Gholami
Volume 1, Issue 1 , August 2014, , Pages 37-51
Abstract
The present study aims to investigate the effective variables of knowledge management in food exports in Iran. A new model was designed in this research on the basis of achieved statistical data from production associations and export firms. Structural equation modeling (SEM) was applied to assess the ...
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The present study aims to investigate the effective variables of knowledge management in food exports in Iran. A new model was designed in this research on the basis of achieved statistical data from production associations and export firms. Structural equation modeling (SEM) was applied to assess the impact of effective variables of knowledge management in food exports. Suggested model of the research is comprised of eight dimensions which are as follows: specialized relations, coordinated knowledge, knowledge tools, organizational knowledge, knowledge process, knowledge chain, knowledge hardware, and knowledge feasibility. Target population of the study was consisting of 57 production associations which export food from Iran. The sales staffs and business departments formed the target population, and 317 questionnaires were validly obtained to test the research model. Exploratory factor analysis and Amos software were utilized for modeling. This study indicates that knowledge management is positively effective in the process of food exports in Iran, and all effective factors of knowledge management significantly affect the efficiency and performance of exporting. Eight-dimensional model which is suggested in this research introduces a practical strategy of evaluating the effective factors of knowledge management in food exports.
Ahsan Zia; Farrukh Shahzad
Volume 2, Issue 1 , January 2015, , Pages 37-45
Abstract
Advertising is a basic Marketing device and compelling correspondence medium. The fundamental goal of any advertisement is to empower the sales Promotion, straightforwardly or by implication by attempting to make grand claims about item execution. The question is, has any organization endeavored to survey ...
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Advertising is a basic Marketing device and compelling correspondence medium. The fundamental goal of any advertisement is to empower the sales Promotion, straightforwardly or by implication by attempting to make grand claims about item execution. The question is, has any organization endeavored to survey the effect of its advertising on sales? The reason for this study was to inspect the effect of advertising on sales. The study was explorative in nature and likewise attempted to make a quantitative evaluation of Advertising on sales performance of Bata shoes and Service shoes industry. The principle examination instrument utilized as a part of this study was Questionnaire. The people from different departments like Bankers, Doctors, Businessmen, Households and Students help us in collection of data and co-operate with us. I use different statistical tools for finalizing the information. The result are described here are based upon different statistical test. Toward the end of the study, it was understood that albeit the majority of the organizations bore witness to the way that advertising is powerful in boosting sales the greater part of the organizations did not have a year by year figures of promoting expense and sales expenditure for a quantitative evaluation of the genuine increment in deals for every comparing increment in advertising expenditure.
Gursharan Kaur Sidhu; Ismail Nizam
Volume 7, Issue 1 , January 2020, , Pages 41-72
Abstract
The purpose of this study is to examine the impact of workplace coaching on employees’ performance in Malaysia mediated by rewards and recognition. Many studies in the past examined the influence of coaching on employee performance, the relationship between coaching and rewards and recognition, ...
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The purpose of this study is to examine the impact of workplace coaching on employees’ performance in Malaysia mediated by rewards and recognition. Many studies in the past examined the influence of coaching on employee performance, the relationship between coaching and rewards and recognition, as well as the impact of rewards and recognition on employee performance. However, there is limited research on the influence of coaching and employee performance mediated by rewards and recognition appears to have been conducted or examined. There is also inadequate literature on the impact of rewards and recognition on coaching. Based on the critical review of research literature, the questionnaire for this research was developed and divided into three sections based on dependent, independent and mediating variables. In this research, the dependent variable is employee performance, independent variable is coaching, and the mediating variable is rewards and recognition. The conceptual framework is developed using the assumptions of Motivation Theories, Social Exchange Theory, Reinforcement Theory and Psychodynamic Theory. The research used survey approach with a Likert Scale-based survey questionnaire (with 1 to 5 scale – from strongly disagree to strongly agree). The sampling technique adopted for respondent’s selection is convenient sampling. Total of 200 questionnaires are distributed to employees in Malaysia who have had experience in being either a coach or a coachee at a workplace. SPSS Amos Confirmatory Factor Analysis (CFA), Structural Equation Modelling (SEM) and Regression Analysis are used to analyze the data collected. Based on the finding from this research it is found that coaching has a 31.8% positive impact on employee performance, 63.5% positive impact on Rewards, while rewards have a 39.2% impact on employee performance and impact of coaching on employee performance is mediated by rewards has an effect size of 24.9% . Future research should consider looking into other possible mediating factors; consider larger samples looking into different sectors and a different approach in the moderation effect such as demographic profiles of coaches and coachees. The foreseen limitation of this research is the sample size which may not represent the entire workforce population and work sectors in Malaysia. On the other hand, this research has only considered the mediating factors of rewards and recognition while there could be other mediating factors that could influence employee performance. There is also an opportunity in the future to examine different types of coaching and relationship between coach and coachee that may add value to the practical usefulness of the findings.
Management
Mohammad Karami; Shokoufeh Karami
Abstract
Since early this year, the world has been facing a hazardous new generation of coronavirus named COVID-19 which has rapidly spread to the extent that it has drowned the world into the pandemic condition. The spread of this pandemic has generated a strong contagion effect across markets around the ...
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Since early this year, the world has been facing a hazardous new generation of coronavirus named COVID-19 which has rapidly spread to the extent that it has drowned the world into the pandemic condition. The spread of this pandemic has generated a strong contagion effect across markets around the globe. Therefore, it is necessary to examine the impact of COVID-19 for as many markets as possible. This paper aims to analyze the cosmetic retail market’s behavior in the time of the COVID-19 pandemic using a combination of graphical statistics tools to observe the monthly growth of production and sales in cosmetic retail and toilet articles for the period from October 2019 to August 2020. The results assume that the COVID-19 can have a black swan effect on the cosmetic micro-market. These findings are remarkable for the cosmetic sector's investors and marketers to enhance their understanding of cosmetic retail market behavior during unpredictable events such as pandemics.
Yavuz Selman Duman; Onur Emre
Volume 5, Issue 1 , January 2018, , Pages 43-53
Abstract
The aim of this paper is to analyze the role of the industrial revolution and the economic policies on the energy transition process of two developing Mediterranean countries: Turkey and Italy. Both countries not only have coast to Mediterranean, they also share a similar story in terms of their energy ...
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The aim of this paper is to analyze the role of the industrial revolution and the economic policies on the energy transition process of two developing Mediterranean countries: Turkey and Italy. Both countries not only have coast to Mediterranean, they also share a similar story in terms of their energy demands and industrialization in the interwar period. The study will analyze the period between the two world wars, considering the fact that times of war and depression most likely traumatize energy consumptions and economic growth and energy policies are constantly altered by wartime policies and constraints.
J Jumadi; Dwi . Kartini Y; Rina Indiastuti; Meydia Hasan
Volume 4, Issue 1 , January 2017, , Pages 43-55
Abstract
Tourism Industri is the largest industry in the word that can make the economic growth and the need of the effectiveness, marketing programs quality of service and good government policy to increase for organizational performance and customer satisfaction. The aim of this research to investigate to external ...
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Tourism Industri is the largest industry in the word that can make the economic growth and the need of the effectiveness, marketing programs quality of service and good government policy to increase for organizational performance and customer satisfaction. The aim of this research to investigate to external marketing, T-serqual and government policy toward customer satisfaction in the Indonesia tourism industry. The sample size was 420 respondents with propulsive sampling used to determine the sample. The main instrument in this study is questionnaire. The analysis used to examine the hypothesis of the study is structural equation modeling using AMOS version 20.0 software. The result of the study show that: external marketing, T-serqual and government policy influence toward customer satisfaction. Nevertheless, government policy the most influence toward customer satisfaction. Therefore manager in in the tourism industry should improve more the external marketing and T-serqual.
Majid Maddah; Shekoofe Nagheli
Volume 3, Issue 1 , January 2016, , Pages 45-60
Abstract
Income convergence or income similarity is defined as crack of income per capita between two trade companies in a way that fewer cracks carries more income similarity or convergence and more crack carries income divergence. Income convergence plays important role in developing trade relationship with ...
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Income convergence or income similarity is defined as crack of income per capita between two trade companies in a way that fewer cracks carries more income similarity or convergence and more crack carries income divergence. Income convergence plays important role in developing trade relationship with this explanation that whatever countries are match in terms of income, they will have closer demand and more same economic policies and they will have enough economic justification in developing trade and forming trade blocks. In this study, the existence of interaction of income convergence and developing trade flows and study of tax tariffs in countries member in OPEC group with using of gravity model has been studied. To do this, a gravity trade model is used. The results indicate that trade flow of country i to country j in time t has had negative effect on income crack. GDP of country i in time t has had positive effect on income crack. GDP of country j in time t has had negative effect on income crack. The population of exporter country in time t has had negative effect on income crack. The population of importer country in time t has had positive effect on income crack. Opening degree of the economy of importer country (the way of calculating this index from the ratio of total export and import to GDP) has had negative effect on income crack. The variable of tax tariffs has had positive effect on income crack. Physical distance of country i from country j based on Kilometer has not had significant effect on income crack. The variable of trade policy has not had significant effect on income crack. The index of same line and language has not had significant effect on income crack.
Reza Barari; Elaheh Barari
Volume 2, Issue 1 , January 2015, , Pages 46-63
Abstract
The purpose of this study was to investigate the relationship between emotional intelligence and self-efficacy with job burnout among primary school teachers in Babol (Mazandaran, Iran). This is a descriptive correlational study clearly based on structural equation modeling (SEM). The participants of ...
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The purpose of this study was to investigate the relationship between emotional intelligence and self-efficacy with job burnout among primary school teachers in Babol (Mazandaran, Iran). This is a descriptive correlational study clearly based on structural equation modeling (SEM). The participants of this study were 225 of public primary school teachers in Babol in academic year 2013-14 that were selected via cluster random sampling method. Participants completed Maslach and Jackson's Job Burnout Inventory (MBI) (1996), Teacher Self-Efficacy Questionnaire (by Tschannen-Moran, Woolfolk, 2001) and Emotional Intelligence Questionnaire (by Schutte, 1998) and reliability and validity of these questionnaires were obtained. Results of Pearson correlation showed that all emotional intelligence, job burnout and self-efficacy components are mutually correlated with each other (p <0.01(. Implementing structural equation modeling (SEM) for casual relationship between emotional intelligence and job burnout through mediator variable self-efficacy, we found that the proposed model has a good fit and burnout is well explained by emotional intelligence and self-efficacy. Also all of the model path coefficients were significant.
Management
Nasrin Jamshidi; Masoud Ahmadi; Ali Farhadi Mahalli
Abstract
This study aims to identify the factors affecting productivity management and rank its improvements within government service organizations. In terms of the type of data, this is a descriptive, applied, and inferential survey, and it is both qualitative and quantitative. This paper follows ...
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This study aims to identify the factors affecting productivity management and rank its improvements within government service organizations. In terms of the type of data, this is a descriptive, applied, and inferential survey, and it is both qualitative and quantitative. This paper follows a three-step process. The theoretical sampling method was thus used to select a sample of 15 productivity experts from within the university and managers from government organizations in Tehran province for semi-structured interviews. It is a specialized sampling method. The interviews were analyzed using NVivo Plus software. Additionally, 102 items were derived from the interviews, based upon open coding, and classified into 21 sub-indexes and two main indices. As part of the second stage, the quantitative aspect of the research, Shannon Entropy, was used to determine the importance of various factors affecting productivity management. The third stage of ranking productivity improvement strategies in public service organizations utilized the MABAC method. The results showed that the indices of accountability, work experience, interdepartmental challenge, expertise and skill, flexibility, interdepartmental communication, training, workload, structure transparency, information and communication technology, organizational culture, safety and health, research and development, leadership style, innovation, and creativity, respectively, gained the highest degree of importance among the factors affecting the productivity management of government service organizations. Further, research findings indicate that improving service efficiency, improving service standards, improving service effectiveness, developing a program to improve service productivity, encouraging leadership involvement, and establishing periodic monitoring are the most effective strategies for improving productivity in government service organizations.
Farhad Nezhad Irani; Vida Salimi
Volume 6, Issue 1 , January 2019, , Pages 48-61
Abstract
The rapid increase in the global trade in the last two decades has given prominence to the export performance of companies implying the extent to which they achieve strategic and economic goals for exporting products to foreign markets. The present study explores the relationship between export market ...
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The rapid increase in the global trade in the last two decades has given prominence to the export performance of companies implying the extent to which they achieve strategic and economic goals for exporting products to foreign markets. The present study explores the relationship between export market orientation and export performance of home appliances exporting companies in Tehran, Iran. A total of 85 companies were selected from the list of 734 exporters of Tehran in 2016. Two standard questionnaires were utilized including export market orientation (Nagy & Beracs, 2012), and export performance of exporting companies (Lin, Huang & Peng, 2014) whose reliability and validity indices were assessed through Cronbach's alpha coefficient and content validity approach, respectively. Also, in order to test the main hypothesis of the research, Smart PLS was used. The results of this study demonstrated a positive and direct relationship between export market orientation and export performance. The findings of the study suggest that exporting companies may boost their export performance through export market orientation with respect to the needs of customers and rivals of the export market and market entry routes.
Rahil Khoei
Volume 1, Issue 1 , August 2014, , Pages 52-80
Abstract
This paper reports the results of brand loyalty and brand personality of 345 accepted questionnaires from 370 answered questionnaire by tourist in Kish Island that is the most tourism city in Iran so that can be expand the research to all over the Iran. This paper explores brand loyalty and brand personality ...
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This paper reports the results of brand loyalty and brand personality of 345 accepted questionnaires from 370 answered questionnaire by tourist in Kish Island that is the most tourism city in Iran so that can be expand the research to all over the Iran. This paper explores brand loyalty and brand personality behavior on sportswear and examines key brand loyalty factors include of brand name, product quality, price, style, store environment, promotion, and service quality and too another part of research is about brand personality dimensions that identified as Big Fives in terms of (D. A. Aaker, 1997), such as Sincerity, Excitement ,Competence, Sophistication and Ruggedness for 8 kind of sportswear brands such as Adidas, Nike, Puma, Reebok, Fila, Levi’s, Umbro, Sauconey.
Management
Farzad Fakhr
Abstract
Commercialization strategy is one of the most crucial decisions a firm makes in terms of its ability to profit from technologies developed within the firm. This study was carried out to propose a model for commercialization strategies success in marketing in Iran. This study was a descriptive survey ...
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Commercialization strategy is one of the most crucial decisions a firm makes in terms of its ability to profit from technologies developed within the firm. This study was carried out to propose a model for commercialization strategies success in marketing in Iran. This study was a descriptive survey and the survey instrument was a researcher-made questionnaire. Statistical society was all of managers in industrial companies of Tehran. Statistical society was all of managers in industrial companies of Tehran. Sample size (245 persons) determination is based on the Krejcie & Morgan table and cluster random sampling method was used. After data collection, data analysis was performed using Statistical Package for the Social Sciences (SPSS). Reliability of research tool was calculated by Cronbach's alpha and the value of that was 0.81. Results and finding of this research showed that government policy, Legal restrictions and Organizational difficulties affect commercialization strategies success in marketing in Iran.
Mohammed Riaz Azam
Volume 5, Issue 1 , January 2018, , Pages 54-65
Abstract
Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals. However, individuals find a way to commit fraud by analyzing the organization’s internal and external environment. Thus, this ...
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Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals. However, individuals find a way to commit fraud by analyzing the organization’s internal and external environment. Thus, this research paper applied document analysis methodology. The objective of the research was to find out why people commit fraud. In doing so, five Fiji Court cases were analysed using the “Fraud Triangle”, “Fraud Diamond” and the “Power” Theories. Furthermore, existing literature was referred to present the facts in a logical format. The findings indicated that potential perpetrators were influenced to be involved in the fraudulent scheme as a result of power that was exercised on them by other individuals. Moreover, the findings reconfirms the literature on fraud practices by individuals are due to perceived pressure, perceived opportunity and some way to rationalize their fraudulent act as acceptable.
Rezvan Torabi; Mahmoud Eshraghi; Elham Nagheli
Volume 4, Issue 1 , January 2017, , Pages 56-65
Abstract
Providing stable conditions in various sectors of economy is one of the most important factors that is required for moving toward sustainable growth and holistic development in a country. One of the major prerequisites of economic stability and exiting the economic crises is financial stability. In economic ...
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Providing stable conditions in various sectors of economy is one of the most important factors that is required for moving toward sustainable growth and holistic development in a country. One of the major prerequisites of economic stability and exiting the economic crises is financial stability. In economic literature, it is always emphasized on establishment of stability and sustainable growth via financial development. However, financial development requires financial tools such as an efficient banking system whose efficiency is possible through competitiveness and financial liberalization. The present study explores financial stability and economic performance in OPEC countries during the time period 2000-2013. It is applicable from objective aspect and descriptive-analytical from methodological aspect. It explores the relationship between financial sector and economic performance using the generalized method of moments (GMM) following Creel et al. (2014). The results disclosed that the effect of independent variable of financial stability on the dependent variable of economic performance (economic growth) in OPEC countries is positive and significant. This showed that increasing of financial stability and departing from financial crises decreases the investment risk and it is increased when transaction costs, production, and economic growth are increased in these countries. Likewise, the results demonstrated that the effect of the independent variable of financial liberalization on the dependent variable of economic performance (economic growth) in OPEC countries is positive and significant. This indicated that increasing of financial liberalization and improvement of financial transactions among countries will decrease the investment risk and it is increased when transaction costs, production, and economic growth are increased.
Ali Rezaeian; Sajjad Shokohyar; Fariba Dehghan
Volume 3, Issue 1 , January 2016, , Pages 61-74
Abstract
Today the use of modern technologies in the daily life for satisfying the needs is unavoidable. Follow the news and searching through the internet has affected organizations to provide platform on the Internet for availability of information for the customers. With the development of e-commerce, online ...
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Today the use of modern technologies in the daily life for satisfying the needs is unavoidable. Follow the news and searching through the internet has affected organizations to provide platform on the Internet for availability of information for the customers. With the development of e-commerce, online shopping plays an increasingly important role in people’s life. With the use of data mining technique prospect, managers of this site can analyze preferences and purchasing patterns of online customers in order to custom product recommendations. Data mining helps to provide services in accordance with customers’ requirements. The aim of this research is to identify the customers’ requirements in online shopping and cluster these customers based on independent attributes such as gender, product classification, recency, frequency and monetary. For this purpose, the data related to Nyazco website that is an e-commerce website with a variety of products, were examined as a case study in the period of 7 months. The authors of this paper will define four clusters by using k-means algorithm and RFM model by IBM SPSS Modeler 14.2 software. Customers in the third cluster and fourth cluster will be identified as the most important customers. Therefore, providing the demands of these customers should be prioritized.
Aimi Fadzirul Kamarubahrin
Volume 6, Issue 1 , January 2019, , Pages 62-79
Abstract
The attention on Muslim consumers towards consumption goat milk in Malaysia is increasing due to following Prophet Muhammad (pbuh) sunnah and because of its healthy content. However, there are some debates on the goat milk due the odour that prevent Muslim consumer to consume it. This study strives to ...
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The attention on Muslim consumers towards consumption goat milk in Malaysia is increasing due to following Prophet Muhammad (pbuh) sunnah and because of its healthy content. However, there are some debates on the goat milk due the odour that prevent Muslim consumer to consume it. This study strives to investigate Muslim consumer intention toward goat milk purchasing in Malaysia. Broadly speaking, the Theory of Planned Behavior (TPB) model explained how consumers form behavioral intention. This study was employed TPB to investigate Muslim consumer intention toward goat milk purchasing behavior. A 5-point Likert continuum scale was used to analyze and rank perceptions of consumers, with one (1) as strongly disagreed and five (5) as strongly agreed. A total 55 respondents were involved in these preliminary findings. Multiple regression analysis was used to analyze Muslim consumer intention toward goat milk purchasing behavior in Malaysia. This study finds Muslim consumers attitude and taste are the factors contribute to influence intention to purchase goat milk directly and indirectly. Descriptive statistics show that the younger Muslim consumers, high educated and income is the most respondents who is participate in this study. This study could contribute to a better understanding of Muslim consumers demand towards goat milk purchasing.
Accounting
Md. Rezaul Karim; Muhammad Armaan Hossain
Abstract
The purpose of this study is to predict the areas in financial statements susceptive to fraud in the banking sector of Bangladesh. Data of 13 years ranging from 2006 to 2018 of 29 listed banks in Bangladesh were examined for the purpose of this study. Financial data suggested by International Standard ...
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The purpose of this study is to predict the areas in financial statements susceptive to fraud in the banking sector of Bangladesh. Data of 13 years ranging from 2006 to 2018 of 29 listed banks in Bangladesh were examined for the purpose of this study. Financial data suggested by International Standard on Auditing (ISA) 240 as fraud risk indicators were used as the independent variables and banks identified by Centre for Policy Dialogue (CPD) to be engaged in fraud, scam and heists were taken as dependent variable. Multilayer Perceptron Network (MLP), a class of feedforward Artificial Neural Network (ANN) model was used as the analytical tool. It is found that loan disbursement, assets, profit, operating expenses and tax are the areas that can signal the probable fraud in financial statements of the listed banks of Bangladesh. The findings of this study will have policy implications for auditors and the regulators of money market in Bangladesh.
