Original Research
Bagher Asgarnezhad Nouri; Milad Soltani
Volume 4, Issue 2 , February 2017, Pages 100-117
Abstract
Job stress is a psychological variable that has gained increasing importance in human resource management studies in recent years. Nursing is one of the professions which might be exposed to various sources of job stress due to its special nature, particularly its relation with patients’ physical ...
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Job stress is a psychological variable that has gained increasing importance in human resource management studies in recent years. Nursing is one of the professions which might be exposed to various sources of job stress due to its special nature, particularly its relation with patients’ physical health. This study was an attempt to investigate the effect of factors including workload, lack of control, information gap, confidence and proficiency in the role, management’s relationship and support, and coworkers’ relationship and support on the job stress of nurses, and to identify the consequences of job stress in relation to nurses’ organizational commitment. The population comprised all nurses working in different treatment and health departments of state and private hospitals of Nicosia. The questionnaires were distributed and finally 100questionnaires returned by the nurses during several follow-up stages carried out by the researcher. In order to identify the factors influencing job stress, standard models developed by HSE (2004b), Davis et al. (1991) and Osipow (1987) were used. In order to analyze the data, Pearson correlation and multiple linear regression were used by SPSS software. Results show that information gap exerts a positive effect on nurses’ job stress, whereas confidence and proficiency in the role and management relationship and support exerts a negative effect on their job stress. However, the significant effect of workload, lack of control, and coworkers’ relationship and support was not confirmed. Finally, identification of job stress consequences revealed that nurses with lower levels of job stress enjoyed higher organizational commitment.
Case Study
Abdul Basit; Zubair Hassan
Volume 4, Issue 2 , February 2017, Pages 118-135
Abstract
The purpose of this study is to investigate Debt to Equity ratio to determine firm performance of Pakistani companies listed in Chemical, Food and Care products, Cement, Pharmaceutical, Auto assembler and Textile sector. The research done on 50 companies listed under Karachi Stock exchange covered the ...
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The purpose of this study is to investigate Debt to Equity ratio to determine firm performance of Pakistani companies listed in Chemical, Food and Care products, Cement, Pharmaceutical, Auto assembler and Textile sector. The research done on 50 companies listed under Karachi Stock exchange covered the period of 2010-2014, total observations of 250 firms-years. The independent variable is Debt to Equity and dependent variables are Size, Earnings per Share, Return on Assets, Return on Equity and Marketing. The research employed Descriptive Statistics, Pearson correlation coefficient and multiple linear regressions and the findings shows Earnings per share, Return on Equity and Return on Assets are significantly correlated to Debt to Equity ratio. While Debt to equity ratio founds a significant impact on Size and Return on Assets. Furthermore, it is recommended that other firm specific factors can also be used with a more wider time span like Dividends, Taxes etc to gauge the impact and end with a more accurate outcome. This Study will eventually benefit the finance mangers to define an optimal capital structure and also the research community by providing new knowledge regarding the impacts of capital structure. Though, other major economies can also be examined with different other industries to check the deviation of capital structure formation.
Case Study
Muhammad Rizwan Nazir; Muhammad Imran Nazir; Yasir Habib; Shujahat Haider Hashmi; Zeeshan Farred
Volume 4, Issue 2 , February 2017, Pages 136-162
Abstract
This study examines the determinants of banks profitability in Pakistan. The main objectives of the study are to determine the factors that influence banks profitability in Pakistan and to make recommendations for management decision making and policy objectives. A panel data of 25 banks (commercial, ...
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This study examines the determinants of banks profitability in Pakistan. The main objectives of the study are to determine the factors that influence banks profitability in Pakistan and to make recommendations for management decision making and policy objectives. A panel data of 25 banks (commercial, Islamic, foreign and local banks) in Pakistan was analyzed over period of 2006-2015, using panel data regression method to estimate common, fixed and random effect regression models. The two key measures of profitability (dependent variables) analyzed in this study comprised of ROA and Return ROE. The bank-specific factors were incorporated into the regression models, were Credit risk, Expenses Management, Deposits to total assets, non-interest income and size. The results for the ROA model indicate that size and deposit to total assets of bank is positively significant to bank profitability while credit risk, expenses management and non interest income are negatively affect the profitability. Moreover the results of ROE model indicates that credit risk and NII are negatively significant and Size is positively significant with banks profitability. This study also indicates the comparison between Islamic verses non Islamic, Foreign verses local, and public verses private banks which shows there different results on banks profitability.
Original Research
Saeid Bazrafshan; Behnam Karamshahi
Volume 4, Issue 2 , February 2017, Pages 163-177
Abstract
The main objective of this study is to investigate the defects and problems of the ABC system and to offer a modern costing method called BBC system that is free from ABC problems. In the present study, 20 of the most important shortcomings of the ABC system based on previous research are listed. BBC ...
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The main objective of this study is to investigate the defects and problems of the ABC system and to offer a modern costing method called BBC system that is free from ABC problems. In the present study, 20 of the most important shortcomings of the ABC system based on previous research are listed. BBC system uses several techniques in order to solve these problems. First, instead of classification of overhead costs based on activity, it separates them based on their behavior (fixed, variable and semi-variable). Then for accumulation of costs, it uses a number of files (large pools) and folders (small pools) whose number depends on the diversity of products. Then in order to enhance the accuracy of the allocation, instead of using univariate driver, it uses multivariate driver. Because of solving 12 shortcomings of the ABC system entirely and seven shortcomings partially, BBC system is considered as a superior system compared with ABC.
Review Article
P.A.A.U. Jothirathne; Chamli Pushpakumara
Volume 4, Issue 2 , February 2017, Pages 178-187
Abstract
Sri Lanka was well known as agricultural based economy, which was more focused on paddy, tea, rubber and coconut. However recently it has changed it direction towards knowledge based economy, passing by the industrial based economy. Information and communication technology industry has a critical role ...
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Sri Lanka was well known as agricultural based economy, which was more focused on paddy, tea, rubber and coconut. However recently it has changed it direction towards knowledge based economy, passing by the industrial based economy. Information and communication technology industry has a critical role in improving productivity and economic growth in knowledge based economy. At the same time this industry has create many new employment opportunities, contributed to increase the earnings from export market and attracting foreign investors for investments. This paper discussed the nature of the information and communication technology industry in Sri Lanka, challenges and opportunities available, role players in the industry, information and communication technology infrastructure development in the country and finally it discussed the prospects and strategies for future development of the industry. Study considered secondary data sources which includes information related to the Sri Lankan information and communication technology industry. These include journal articles, proceedings of conferences, and survey publications of different bodies relating to the Sri Lankan ICT industry.
Original Research
Peyman Taebi; Milad Rezaeefard; Mohammad Rezaeefard
Volume 4, Issue 2 , February 2017, Pages 188-199
Abstract
Twenty first century is described by knowledge development and its effect on all organizational dimensions. Today, knowledge is considered as the key and sometimes the only source of competitive advantage for organizations; that is why managers and organizations focus on utilizing some methods for knowledge ...
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Twenty first century is described by knowledge development and its effect on all organizational dimensions. Today, knowledge is considered as the key and sometimes the only source of competitive advantage for organizations; that is why managers and organizations focus on utilizing some methods for knowledge acquisition, storage, and knowledge application in the present dynamic and competitive environment to provide access and quick transfer of knowledge in system using knowledge management. Therefore, the present research intends to present a model for identifying the effect of knowledge level on supply chain performance using modeling structural equations. Research statistical population included all automotive industries in Iran such as component makers, sale representatives, manufacturing units, etc. 350 were randomly selected as research sample and a questionnaire was distributed, 240 of which were returned. Finally, the positive, significant effect of business attitudes, organizational memory and individuals’ knowledge on supply chain performance in Iran automotive industry was maintained; whereas, the positive, significant effect of customer knowledge, beneficiaries’ relationships, knowledge in processes, and knowledge in manufacturing and services was rejected.
