Original Research
Management
Nurhizam Safie Mohd Satar; Omkar Dastane; Azizan H Morshidi
Abstract
An ample of studies have recently been conducted to explore and analyze the predictors of students’ e-learning satisfaction (ELS) during the COVID 19 pandemic lockdown. However, research is scarce on investigating mediating roles of key aspects, such as students’ learning stress (SLS) and ...
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An ample of studies have recently been conducted to explore and analyze the predictors of students’ e-learning satisfaction (ELS) during the COVID 19 pandemic lockdown. However, research is scarce on investigating mediating roles of key aspects, such as students’ learning stress (SLS) and students’ willingness to learn (SWL). This research intends to investigate mediating effect of SLS and SWL in relationships among selected IT characteristics factors and ELS during lockdown enforced to curb the COVID 19 pandemic. Selected factors of IT characteristics are IT complexity, IT pace change and IT presenteeism. The data was collected through online questionnaire survey on 470 students in Malaysia selected by employing the convenience sampling during the Movement Control Order period when universities and colleges shifted to online learning platforms. The data was then subjected purification, assessment of normality and reliability. Thereafter, confirmatory factor analysis and validity assessment were conducted. Finally, hypotheses were tested by formulating structural equation model using IBM SPSS AMOS 24.0. The mediation effects were tested by developing parallel mediation structural model. The findings show that SLS fully mediates relationship between IT pace change and ELS. Students’ willingness to study fully mediates relationships between IT presenteeism and IT pace change with ELS.
Original Research
Management
Abedin Eftekhari; Gholamreza Jamali; Ali Naghi Mosleh Shirazi
Abstract
There have been various approaches to the supply chain such as lean, agile, robustness, sustainability, resilient, and green that each one focuses on supply chain from specific aspect. One of the new approaches to the supply chain is an integration of Lean, Agile, Resilient, and Green (LARG) that benefiting ...
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There have been various approaches to the supply chain such as lean, agile, robustness, sustainability, resilient, and green that each one focuses on supply chain from specific aspect. One of the new approaches to the supply chain is an integration of Lean, Agile, Resilient, and Green (LARG) that benefiting from the advantages of different approaches and avoiding their disadvantages. The present study proposes a model to design and evaluate LARG-based supply chain in Iran automotive industry using the concept of Axiomatic Design (AD) in a Hesitant Fuzzy (HF) environment. The study process consisted of two stages: designing stage and evaluating stage. In the first stage, the Functional Requirements (FR) and chain Design Parameters (DP) identified in the LARG supply chain based on the Delphi technique and literature review. Based on independence axiom, it should be considered that whether the satisfaction of one FR by the related DPs affects the quality of the other FR or not, which is examined based on the design matrix. In the second stage an integration of information axiom, the Best-Worst Method (BWM), and hesitant fuzzy logic was used to evaluate four supply chains in Iran automotive industry. The weight of supply chain criteria, the utility rate of desired supply chain criteria, and the current status for each supply chain criteria identified in this stage. The results indicated that the excellent LARG supply chain was consisted of 13 indicators. The model also revealed that the excellent supply chain was contained less information axiom and complexity.
Original Research
Accounting
Abdullah Al Masud
Abstract
In an aim to assess financial reporting quality and its determining factors, this empirical research examined a randomly selected sample from food and allied sector of the Dhaka Stock Exchange (DSE), Bangladesh. As a rapidly growing industry of Bangladesh, the food and allied sector of DSE grabs a significant ...
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In an aim to assess financial reporting quality and its determining factors, this empirical research examined a randomly selected sample from food and allied sector of the Dhaka Stock Exchange (DSE), Bangladesh. As a rapidly growing industry of Bangladesh, the food and allied sector of DSE grabs a significant portion of market capitalization and attentions from security analysts. To make valuable decisions in relevant domains, the financial reporting quality of this sector matters for policymakers, investors and regulators and for corporate managers also. In this research, the financial reporting quality (FRQ) has been measured using the popular model developed by Dechow, Sloan and Sweeney, also known as Modified Jones Model (1995). A documentary analysis of the available audited financial statements and annual reports of randomly selected sample companies for six consecutive years (2015 to 2020) has been used as the primary data sources. Popular statistical tools like correlation studies, regression analyses etc. have been applied to find the statistical significance of the explanatory variables of this research. Fourteen factors have been examined for their effects on the quality of financial reports using a classical linear regression model. This research finds firm size, firm age, foreign ownership and leverage positively significantly determine financial reporting quality while the growth and board independence negatively significantly influential. The findings recommend managers to emphasize their attention on the significant factors to improve their financial reporting quality. Security analysts shall evaluate firms’ value based on the factors found significant in determining the quality of financial reports.
Original Research
Economics
MONGBET Zounkifirou; TOURERE Zenabou
Abstract
This article assesses the effects of international aid on the health sector in developing countries. We use estimation techniques such as Ordinary Least Squares (OLS), instrumental variables with fixed effects, and the dynamic panel approach. Using the data from various sources over the period 1990 to ...
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This article assesses the effects of international aid on the health sector in developing countries. We use estimation techniques such as Ordinary Least Squares (OLS), instrumental variables with fixed effects, and the dynamic panel approach. Using the data from various sources over the period 1990 to 2017 covering 126 developing countries, the initial results show that health aid contributes effectively and significantly to improved health outcomes in the developing countries at 1 and 5% of the significance thresholds. These results give the picture that the mobilization of the international community in favour of the health sector in the context of the MDGs through health aid has been more effective in achieving certain health goals from the 2000s onwards than before the Millennium Declaration. This study shows that it is in the interest of development partners, particularly those in the health sector, to significantly improve the survival and health of the populations of developing countries through health aid. It is recommended that development assistance policies be designed to take into consideration the existing institutional framework and how these resource flows interfere with, and therefore change, the incentive structure of recipient countries. The transfer of resources in the form of health aid to meet current needs must be complemented by other additional actions, such as education campaigns and infrastructure improvements, in order to achieve long-term improvement.
