bluuebunny/crossref_metadata_2025 huggingface dataset:
A Study on the Element of Sentiment toward Knowledge Sharing among Knowledge Workers in a Virtual CoP
Authors: Leng Ng Chuee , . Tong-Ming Lim
Published: January 2020

Ever since the usage of alternative media has grown tremendously, it was seen that the increasing amount of interactive online sites that are categorized as Web 2.0 systems has changed the communication and collaboration among knowledge workers. These systems provide greater interactivity and higher user-generated content. Social networking site is one type of online platforms that allow people to collaborate and communicate through a variety of services for social purposes (Broughton, Higgins, Hicks, & Cox, 2009). These high-flying social networking sites are driving new forms of social interaction, allowing users to intermingle and cooperate with each other in a social media dialogue nowadays by swapping ideas or posting updates and comments. It is crucial to comprehend how social relationships affect the content share between each knowledge worker in a virtual world. This project investigates how work and friend relationships can influence the utilization of social media systems for knowledge sharing. The effect of the element of sentiment among knowledge workers in a virtual Community of Practice (CoP) as they send and receive messages with their peers will be studied in this research. Different forms of emotion from knowledge workers will be investigated in this study in the workplace. A proposed research model will be proposed. A research framework will be outlined and qualitative and quantitative analysis will be used to analyze the research results.
Metadata Extraction in Database Testing
Authors: Al-Khanjari Zuhoor A.
Published: January 2020

The need for an automated testing tool to test the correctness of the database applications is crucial in our current day since databases play an important role in almost all organizations. Also, databaseâ€™s behavior need to be verified in order to avoid costly errors and false information being extracted from them. The main aim of this paper was to create a component-based tester called DBSoft that tests the correctness of database application systems. The DBSoft toolkit consists of five tools as follows: information collection with the Parser tool, test case generation with the Input Generator tool, test case implementation with the Output Generator tool, test case validation with the Output Validator tool and report generation with the Report Generator tool.
5GHz MMIC LNA Design Using Particle Swarm Optimization
Authors: Shin Low Wen , . Arjuna Marzuki
Published: January 2020

This research presents an optimization study of a 5 GHz Monolithic Microwave Integrated Circuit (MMIC) design using Particle Swarm Optimization (PSO). MMIC Low Noise Amplifier (LNA) is a type of integrated circuit device used to capture signal operating in the microwave frequency. This project consists of two stages: implementation of PSO using MATLAB and simulation of MMIC design using Advanced Design System (ADS). PSO model that mimics the biological swarm behavior is developed to optimize the MMIC design variables in order to achieve the required circuit performance and specifications such as power gain, noise figure, drain current and circuit stability factor. Simulation results show that the proposed MMIC design fulfills the circuit stability factor and achieves a power gain of 19.73dB, a noise figure of 1.15 dB and a current of 0.0467A.
Rubber Price Effect on Exchange Rate: A Bayesian Mixture Model Approach
Authors: Phoong Seuk Yen
Published: January 2020

Mixture model is a probabilistic model that denotes the presence of subpopulations within an overall population meanwhile finite mixture model is a mixture model with finite-dimensional. In this paper, finite mixture model is applied and the application of Bayesian method to fit finite mixture model is popular and these application is adopt in the present study in order to explore the relationship between rubber price and exchange rate for Malaysia, Thailand, Philippines and Indonesia. Exchange rate plays leading role for a country because it represents the development for that country. The changes of exchange rate influence the flows of investment either the import or export prices for a nationâ€™s. While another data set that adopt is rubber price. Rubber is an economic commodity that prospers in tropical climate. It is an important raw material because the latex that extracted is the primary source of natural rubber that enables to produce many useful products such as tires, surgical gloves, industrial hoses, rubber sheeting, industrial form parts and others household rubber products. Results found that rubber price effect on the change of exchange rate for Malaysia, Thailand, Philippines and Indonesia.
Technology Push vs. Market Pull in Technology University Innovation Commercialization Case Study: ITB
Authors: Ameka Indriany
Published: January 2020

Technology-based innovation can comes either from market needs (market pull) then obtained the discovery of new innovation technology to help meet the needs of the community or from new invention which was later adapted by the community (technology push) that become useful new needs. The purpose of this paper is to determine the implications that what works better between technology push or market pull in technological innovation carried out by researchers in creating new technologies. In this paper, the study used the example of one of the universities in Indonesia, the ITB because it has a research institute that more active than any other university in Indonesia. Sample taken from the new product invention that have been successfully commercialized or not. To know whether successfully commercialized inventions are more likely depart from the market pull or technology push. We got the result of this research from technology innovation product that has been patented, from dept interviews by the researchers in ITB, and from focus group discussion among the junior researchers. The result of technology innovation product that only has been patented and the technology innovation product that already is commercialized and used by many people will be different. We will see the beginning of the idea appearance and the commercialization of their product innovation in the market from the researchers.
Impact of Perceptual Dimensions and Behavioral dimension on brand equity in Pakistan
Authors: Shabbir Javeria
Published: January 2020

The purpose of this study is to investigate the effects of consumer-based brand equity dimensions on Pakistani mobile branded market. To do this, data were collected through convenient sampling from 250 consumers of mobile users from Universities and shopping malls. Islamabad and Rawalpindi were selected for data collection. Through self-administered questionnaire based surveys in order to investigate the mobileâ€™s brand as product. The analysis involved Regression and Mean values that, all alternative hypotheses have been accepted. The regression analysis results show all dimensions positively and significantly, influences brand equity. This research study is important in identifying the sources of brand equity in Pakistanâ€™s mobile industry. This is the first study investigating the perceptual and behavioral dimension of consumer-based brand equity of mobile brand in Pakistan. Hence, it makes a contribution for both marketer and practitioners for devising strategies.
Business Model Innovation towards Competitive Advantage: Case Study in Indonesian Cosmetics and Herbal Health Companies
Authors: Permatasari Anggraeni , Dhewanto Wawan
Published: January 2020

The dynamic changes in business environment make competition among company more tightly in the global market. This situation makes each company prepared innovation strategies to win global market competition. This research examined innovation strategies in two biggest cosmetic and herbal health companies in Indonesia. The author used case study with exploratory approach to find out how company developing innovation strategies and what factors that influence company in formulating those strategies. The author used canvas business modelling for analysis data. Data collection used secondary data which gained through the company profile and literatures review. This result indicates that innovation in value proposition, customer segments and key partners has become solution in helping cosmetic and herbal health industry strives to survive and be ready to face global business challenges.
Technology Based Employees Training and Organizational Performance as Perceived by Employees
Authors: Humayoun Asad Afzal , . Kashif Ur Rehman
Published: January 2020

The present study explores the nature of the technology-based HR trainings practices with a focus on the banking sector in Pakistan. The study was carried out in the twin-cites of Rawalpindi and Islamabad. Random sampling technique was adopted and population mainly was categorized into six Islamic banks and 6 conventional Banks. The study recommends that by implementing the technology-based training and acquiring the inputs from the top level management and the internal customers using this input and information for the organizational strategies and goal, can further the market shares and the profitability.
Operating Performance of Public Banks in Taiwan after Privatization
Authors: Liu Z-John
Published: January 2020

The study selected nine state-owned banks in Taiwan that went on privatization in 1998 and foreign banks with similar assets scales and more branches in Taiwan as sample. Data Envelopment Analysis (DEA) is applied to explore the variation condition of efficient values for the periods between 1995 and 2007, prior and after each state-owned bank became privatized. To avoid data bias, the years affected by financial storm (from 2008 to 2010) were eliminated. Empirical results of the study are: The number of branches and assets return ratio are positively correlated to overall technical efficient value; savings and government holding ratio are negatively correlated to overall technical efficient value, showing that government releasing stock holdings through privatization can actually improve bank operating efficiency. The result of MannWhitney non-parametric examinations show that: Before the state-owned banks in Taiwan privatized, their average operating efficiency is significantly lower than that of foreign owned banks. After privatization, there is no significant difference in operating efficiency between state-owned and foreign-owned banks, revealing that privatization has effect of enhancing operating efficiency in public banks.
Serials use at Babcock University Library, Ilisan-Remo, Ogun State, Nigeria (2008 â€“ 2012)
Authors: Madukoma Ezinwayi , . Itunu A. Bamidele , . Saturday U.Omeluzor
Published: January 2020

This study highlights the intensity of print serials utilized at Babcock University library from 2008 to 2012. The study only takes account of print serials subscribed to and made available at the serials department of the library. The result of the study revealed that serials recorded the highest level of use in 2008, the lowest utilization occurred in 2012. Serials in social sciences, medical science and religion as well as magazines/newsletters, were the most utilized. There were also indications from the findings that print serials have continued to support learning, teaching and research. Therefore, the researchers concluded that subscription to print serials should be on-going. Librarians should also endeavor to create more awareness and encourage patronsâ€™ use of print serials.
Selection of Priority Cause and Effect Chains on the Strategy Map of Goals Using AHP Multiple Criteria Analysis
Authors: PeniÄ‡ Sanja
Published: January 2020

Today, when the labor market is extremely dynamic, and there is great competition, a certain level of knowledge is expected of every individual. This has influenced an increase in the number of higher education institutions, primarily in the private sector. To cope better with the growing global competition, the management of private higher education institutions is becoming increasingly aware of the needs to select the appropriate management methods. That would ensure the achievement of strategic goals and make a unique and clear methodology, easily applicable in today's turbulent environment. The paper proposes a unique management methodology which would represent a strategic management framework applicable to most private higher education institutions. The creation of a strategy map of goals by linking SWOT and BSC methods with multiple criteria decision method is described. An emphasis is placed on the application of the multiple criteria decision-making method in the objective selection of priority cause and effect chains in the BSC strategy map. The result of the application of the proposed methodological framework targets the priority cause and effect chains, i.e. strategies which would enable the achievement of vision and mission.
Incorporated Companiesâ€™ Tendency to Going Public, the Problems Encountered during going Public and a review toward Resolution of these Problems: the Gaziantep Sample
Authors: Cihangir Mehmet
Published: January 2020

Public offering is a direct financing method that incorporated companies refer to in order to meet the increasing capital needs. It appears a significant event to us since such a financing method can be used for smaller companies as well as larger ones. Itâ€™s the most concrete example is the Emerging Companies Market (ECM) that sets the stage for those companies, incorporated in Istanbul Stock Exchange (ISE) and having the potential to develop and grow, to obtain fund from capital markets. The objective of this study is to investigate the tendency of incorporated companies functioning in the field of production in the province of Gaziantep, which is one of the most important industrial city in Turkey, to going public; the problems encountered by companies that want to go public and to make a general evaluation toward the resolutions of these problems. In the scope of this study, 99 incorporated companies were surveyed, the findings achieved as a result of these evaluations demonstrated that the companies within the scope of study had insufficient information about going public and consequently remained abstained concerning going public.
An Exploratory Study of Entrepreneurship in Taiwanâ€™s Small & Medium Enterprises â€“ Case Studies of Six Manufacturing Companies
Authors: Tsai Wen-Chia
Published: January 2020

Entrepreneurship with organization setting has been conceptualized in a variety of ways. Studies in this area remain broad and appear relatively fragmented. From previous literature reviews, we found that little attention has been paid toward the entrepreneurial management model with the starting-up phases of Small & Medium Enterprises (SMEs) in Taiwan. In view of this, the purpose of this study is to fill this gap in the literature by proposing a research framework that integrates both entrepreneurship literature and Small & Medium Enterprises (SMEs) literature. To address this problem, a new research method based on integrating cases study and in-depth interviews methods are also proposed. According to the results, the individual factor was the central part among the four contributing factors (reproduction, imitation, valorization, and venture). With respect to the six dimensions of entrepreneurship (strategic orientation, commitment to opportunity, commitment to resources, control over resources, management frame, and compensation philosophy), the enterprises interviewed in this research all set forth their perspectives. As for the four kinds of entrepreneurial status, there were four entrepreneurial imitation companies and two entrepreneurial venture companies in this research. To conclude, several propositions were proposed, and the results released that the individual factor was the crucial part among the four contributing factors. Research also examined the main dimensions of entrepreneurship for analyzing the theoretical basis.
Effect of Perceived Organizational Politics and Core Self Evaluation on Job Satisfaction
Authors: Javed Mehwish , . Inamul Haq , . Milha Shabir
Published: January 2020

Many studies explore the effect of perception of organizational politics on job satisfaction but a very few investigate for the factors that are salient to this relationship. Perceptions of politics have been considered to be a source of stress at workplace which has detrimental consequences on the desired outcomes. Current study aims to explore the effects of perception of organizational politics (POP) and core self-evaluation (CSE) on employee job satisfaction. The present research also examines core self-evaluation as a moderator in the relationship between perception of organizational politics and job satisfaction. With a sample size of 100 respondents drawn from the health sector of 3rd largest city of Pakistan, named Faisalabad, the current study tested the main effects of POP and CSE on job satisfaction by using a self-administered survey having a total of 30 items. For analyzing the data, SPSS was used. As hypothesized, results show that perceived organizational politics had a significant negative relationship with job satisfaction but the results for CSE were not significant. Furthermore, CSE moderated the relationship of POP and job satisfaction, such that the negative relationship between perception of organizational politics and job satisfaction was weaker when core self-evaluation was high.
Analysis of Pre and Post Merger and Acquisition Financial Performance of Banks in Pakistan
Authors: Abbas Qamar , . Rashid Saeed , . Ehsan-Ul-Hassan , . Muhammad Shahzad Ijaz
Published: January 2020

Merger and Acquisition is a strategy adopted by the organizations globally to meet the needs of dynamic business environment. This strategy also has much importance in Pakistan mostly in banking sector. Therefore, the objective of the study is to assess the impact of M&A on the financial performance of banks in Pakistan. The accounting and financial data of 10 banks were used in this study. Data was taken from the financial statement analysis (FSA) by State Bank of Pakistan from the period of 20062011. For the analysis of pre and post Merger and Acquisition performance 15 financial ratios were used in the study. To compare the results Paired sample t-Test was used to measure the significant difference between pre and post M&A financial performance. The overall results show that there is no significant difference in financial performance. It is concluded that there is insignificant difference between pre and post M&A performance of banks in Pakistan.
The Analysis of Threats and Opportunities in Sustainable Irrigation Development in Lesotho
Authors: M. Moses M.
Published: January 2020

This paper analyzes threats and opportunities in sustainable irrigation development in Lesotho. The addressed research question is what threats and opportunities are there in irrigation projects backed by the government of Lesotho (GoL) for sustainable development and income generation in the rural areas for subsistence farmers. Threats to irrigation projects pose a problematic situation with a high possibility for project failure in attaining sustainable development. They need to be analytically identified for the provision of solutions at the project planning, implementation, monitoring and evaluation processes. The study has adopted the in-depth interviews for problems and opportunities identification with the participation of 63 irrigating farmers as respondents. Revealing threats against opportunities enable proper irrigation projects planning and implementation and therefore successful and sustainable irrigation development in Lesotho. Indepth field interviewsâ€™findings are on farmers in eight project sites selected by the Ministry of Agriculture (MoA) for further irrigation development with the backing of Food and Agricultural Organization (FAO). The eight sites are (1) Semonkong Ha Lesala and (2) Semonkong Ha Sechache, in Maseru district, (3) Ha Rasekila in Butha-Buthe district, (4) Qopo Ha Molefi in Berea district, (5) Maphutseng in Mohaleâ€™s Hoek district, (8) Qhoalinyane Ha Semethe and (7) Qhoalinyane, in Qachaâ€™s Nek district, and lastly (8) Ha Makoae in Quthing district. The main implementing agency for this Water Control Component of the Special Programme for Food Security is the MoA in Lesotho.
Models of Geometric Representation and Analysis of Just Value of Property in 2D and 3D Formats
Authors: Shokhazamiy Shokhmansur , . Mirgani Akbarov
Published: January 2020

We have devoted the paper to determining the just value of a company according to the geometric model, which uses the appropriate quantitative values with respect to the real (intrinsic) fundamental (internal) value of a company and the objective price of its shares. Furthermore, the papers provides with the appropriate conclusions, theoretical suggestions and practical recommendations, which are useful for the investors and managers in making operating (current, quick) financial decisions.
A Good Quality Filing System and its Documentation: The Right Information Determined the Right Knowledge for Decision-Making
Authors: Thye Kang Eng
Published: January 2020

An excellent designed information files and its documentation is vitally an important element to assist the right information reaching the right top management for right decision making. Nevertheless, most functional managements do not realized a good quality files documentation design is actually theirsâ€™ responsibility. They are the experts in designing their respective business functional procedures and modeling. It is inappropriate to rely on IT profession alone when comes to designing of business functional procedures. Mini case studies were adopted to let students have a hands-on trial with the new filesâ€™ normalization technique with only four rules as proposed to overcome the conventional entity-relationship diagram approach. Target samples were mainly non-IT students. The result shows this new technique offers few benefits that can speed up learning process, easy to understand, and ease of filesâ€™ normalization design for non-IT profession. Without an effective data filing system and its documentation applied by each respective functional manager, certainly a quality and right knowledge cannot be generated to assist company in the right, timely, and economic decision-making.
Provincial Patronage Networks & Small Businesses in the Greater Mekong Sub-Region (GMS): Implications for the ASEAN Economic Community (AEC) 2015
Authors: Sujarittanonta Lavanchawee
Published: January 2020

In East Asian cultures such as Thailand, existing patronage in local political and administrative structures can limit the ability of the state to affect its policies. Consequently, this research examines the extent to which these â€œguanxiâ€ networks affect provincial small businesses, which lack the resources to persuade local provincial patronage providers to advantage them. This has implications for the ASEAN Economic Community, when cross-border economic activity is expected to increase, especially in the Greater Mekong Sub-region (GMS). Thailand is chosen for this study because of its long history of strong power patronage systems at the provincial level and for its regional economic prominence and rich cross-border trade activities with neighboring countries such as Laos, Myanmar, Cambodia and Malaysia in the GMS. Findings from interview-based data collected from 178 small firm respondents from 31 provinces suggest that â€œfriends and family guanxiâ€ networks matter most for provincial small businesses. While there is an ongoing relationship between political officers and top managers of buyer (not supplier) firms, these are likely to be large firms, not small firms. Consequently, it is likely that small provincial firms, whether Thai or from neighboring countries, will not need to foster connections with local politicians and government officials.
Factors that Influence Experiential Value of Timeshare Owners toward Timeshare Purchasing in Malaysia
Authors: Zaâ€™ba Airin Niza
Published: January 2020

This study was conducted to investigate factors that influencing experiential value of timeshareowners in purchasing timeshare in Malaysia. The research framework was constructed based on the extensive literature review to establish the hypothesis. The researcher used questionnaire and the respondents is among the timeshare owners from Malaysia. Quantitative methods were applied in the research for validity. The analysis of the findings of this research reveals that whether involvement ofinfrastructure, security, risk, cost and price would havebring significant experiential value to the timeshare owners.
Determinants of Effective Financial Risk Management in Small Business: A Theoretical Framework
Authors: Rahman Nurulhasanah Abdul , . Rafisah Mat Radzi
Published: January 2020

This paper aims to develop a theoretical model of potential determinants of effective financial risk management in small business. In achieving this objective, the methodology used includes library search and analyzing previous literature review on the subject of financial risk management and small business especially in Malaysia case study. The significant variables are namely the leadership, training programs, use of technology, entrepreneurship orientation (EO) and accounting information. This paper also hopes to strengthen the body of knowledge on how financial risk management helps small business towards success, besides to act as a reference for empirical research.
The Influence of Factors; Human Resource Management, Production, and Marketing on the Financial Performance of Small-Sized Enterprises in Jayapura City
Authors: Mugiati Mugiati
Published: January 2020

This study aims to identify and analyze the influence of human resource management, production and marketing, on the financial performance of Small-sized enterprise in Jayapura City. Data collection methods used were observation, interviews, and questionnaires. Data were analyzed by applying SEM (structural equation modeling analysis method by making use of Amos Software. The results showed that the factors of human resource management and marketing not affect the financial performance of small-sized enterprise in Jayapura. Then the production factor affect the financial performance of small-sized enterprise in Jayapura.
Impaired Financing Determinants of Islamic Banks in Malaysia
Authors: Nor Alias Mat
Published: January 2020

Despite commendable growth of Islamic banking on a macro level, impaired financing is an issue among Islamic banks at the micro level. The 2008 Global Financial Crisis shows large credit risk was largely attributable to staff inefficiency. This study investigates the moderating effect of staff efficiency on determinants of credit risk or impaired financing of sixteen Islamic banks in Malaysia over the 2005-2013 periods. The determinants include new variables such as political stability index and corruption index besides GDP, inflation, finance to deposit, loan loss provisions, liquidity, capital, net interest margin, profitability, loan growth and net charge offs. The study highlights new findings where impaired financing reduced with higher political stability index and corruption index. Loan loss provision has significant positive whilst loan growth has negative impact on impaired financing. Staff efficiency significantly moderates the impaired financing relationship with capital ratio, profitability and loan growth. This relationship yields model fit of 0.889. The results support Resourced - based Theory and provide statistical evidence of the importance of staff efficiency in managing banksâ€™ credit risk. None of the external factors had significant influence on impaired financing, which statistically proved that the profit and loss sharing concept of Islamic banking provides effective tool to mitigate external risks.
The Influence of Employerâ€™s Behavior, Communication and Psychological Ownership in Promoting the Employee-Employer Relationship in the SMEs
Authors: Mansor Zuraina Dato
Published: January 2020

Small and medium-sized enterprises (SMEs) can be deceptively complex organizations to manage due to a broad range of challenges, such as issues relating to owner-managers, as well as employees and the employment relationship (Mallett & Wapshott, 2012). This study is conducted to study three factors, the behavior of the employer, the influence of communication and psychological ownership with relevant to promoting employee and employer relationship in the SMEs. Questionnaires were distributed to 150 employees of various SMEs in the Sri Serdang area of Selangor, Malaysia. The result was analyzed using the descriptive and correlation analysis.
An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information
Authors: Astuty Widia
Published: January 2020

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.
Macroeconomic News and Price Discovery in Indonesian Government Bond Market
Authors: Ervina Dahlia
Published: January 2020

The study of macroeconomic news impact on government bond gets little attention, especially in emerging markets. Andritzky et al. (2007) and Nowak et al. (2011) study this impact for some emerging countries, but little attention given to Asian countries. The question about whether macroeconomic news have impacts on government bond is important, considering the large amount of government bonds outstanding in Indonesia and the importance of regulation to maintain the stabilization of bond price. This research use daily returns of Indonesian government bond benchmark series over five-year period to investigate the impact of domestic and global macroeconomic news announcements. We study the relationship using event study approach. Following common literature we use surprise component of macroeconomic news announcements, which will be defined as the difference between market expectation and the actual release of the macroeconomic news. We use economic forecast survey conducted by Bloomberg as the proxy of market expectations needed to calculate domestic (Indonesia) and global (US) macroeconomic news announcements surprises. We find that, for bond returns, surprises of global macroeconomic news announcements is more important than domestic ones, especially for recent years, while both surprises of global and domestic macroeconomic news announcements affect bond returns volatility.
The Influence of Understanding Tax-Accounting towards Compliance Tax Payers Business Entity in the Field of Industry (Empirical Study in North Makassar Tax Office)
Authors: Sulfati Andi
Published: January 2020

Understanding of tax accounting has contributed greatly to the taxpayer compliance in meeting tax obligations. This study aims to determine the effect of accounting understanding of tax on tax compliance business entities in the field of industry in the North Makassar STO. The approach used in this study is descriptive-quantitative approach. The population in this study is all tax professional company manufacturing middle class listed on STO North Makassar, The sample in this study is the tax professionals who work for companies with criteria (1) have served at least one year, and (2) never fill SPT Agency. The sampling technique in this study using sampling techniques with incidental sampling method. Hypothesis testing using simple regression with the help of statistical software package for the social sciences (SPSS) version 22. Questionnaires were distributed utilizing an ordinal scale through a 5-point Likert Scale. Results from this study indicate that the value of the variable regression coefficient of understanding of accounting tax of 0.722 with t value of 8.832 is greater than the value that is equal to 2.040 t table so it can be stated that the understanding of tax accounting positive and significant (0.02
Challenges of the Knowledge Based Economy in East Asia
Authors: Vongbunsin Virachai , Walsh John
Published: January 2020

The knowledge-based economy (KBE) is widely considered to be the foundation of the next stage of economic growth, following agriculture, manufacturing and services. Countries seeking to enter the KBE must take care to ensure that their resources â€˜particularly human resources â€˜ are willing and able to fulfil the roles requested of them. That in turn means that countries must be aware of what challenges and difficulties they will face in taking this next step in development. This paper attempts to outline at the macro-social level the issues involved in this process with a view to identifying an agenda of state-level developmental goals to be tackled.
A Tobit Analysis of the Determinants and Potentials of Savings in the Case of Payatas Households
Authors: Chua Nina Ellorah A. , Kiong Shaira Kasey L. , Villa Kristine Honey M. , Paguta Ronald B.
Published: January 2020

This case study aims to identify the factors affecting household savings in the Area B of Payatas, Quezon City. Particularly, the variables included in the analysis are economic expectations, homeownership, household consumption, household debt, household disposable income, and number of dependents in the household. This paper also aims to analyze the saving potentials of households in Payatas. A total of 422 conditionally and randomly selected households were interviewed through a guided survey questionnaire. The researchers utilized Tobit regression and computed for the conditional marginal effects for both the censored and truncated sample. The results of the study were divided into three: Tobit regression results, conditional marginal effects results on all respondents, and the conditional marginal effects results on household savers. Significant variables such as economic expectations and household disposable income were found to be positively related to household savings, and household consumption was negatively related to household savings. This case study shows that Payatas B households do have saving potentials irrespective of their low income showing high request for accessibility on formal saving institutions.
Knowledge Sharing between Multinational Corporationâ€™s Headquarters and Subsidiaries: the Impact of Managerâ€™s Role, Compensation System and Cultural Differences
Authors: Halim Nik Ab
Published: January 2020

Knowledge sharing is a systematic process for creating, acquiring, synthesizing, learning, sharing and using knowledge to achieve organizational goals. It is also a source of competitive advantage especially for multinational companies. The objective of this paper is to discuss the impact of subsidiary managerâ€™s role in knowledge sharing, managerâ€™s compensation system, and the level of cultural differences between home and host country on the level of knowledge sharing between the headquarters and subsidiaries of multinational companies. A study has been conducted at a subsidiary of a large manufacturing company in Malaysia. Data were collected via self-administered survey questionnaire. The respondents consist of 100 executives and managers of the company, and all the questionnaires distributed were filled and returned back for data analysis. Findings indicate that all three factors significantly influence the level of knowledge sharing with the managerâ€™s compensation system has the strongest impact. MNC therefore should clearly define the managerâ€™s role in knowledge sharing and provide attractive rewards and remunerations to encourage knowledge sharing. At the same time, cultural differences should not be considered as a barrier to knowledge sharing as this study indicates that it can be a driver for effective knowledge sharing between headquarters and subsidiaries.
Unemployment and Political Extremism in Zimbabwe, 2000- 2010
Authors: Sitima Innocent
Published: January 2020

Unemployment prevalence among the youth is largely tribute to political extremism in politically disoriented countries. The paper examined the effects of political extremism in Zimbabwe on the high unemployment statistics in the period between 2000- 2010. The study applies the Zimbabwean quarterly data to explore the relationship among variables by using interrelated Tobit econometric procedure. The study findings indicated that 82.97 percent of the Zimbabwean population is unemployed, if the country is unstable and there is political violence. The partial coefficients showed that when political extremism persists, and is not controlled, unemployment is likely to increase by almost 4.29 percent increase in each period.
External Influences on Studentsâ€™ Choice of Clothing in Takoradi Polytechnic
Authors: S. Azuah
Published: January 2020

Clothing is an important factor in the interpretation of body image which affects the response behaviour of the beholder. A personâ€™s appearance profoundly affects the way he or she is treated by others at home, social gathering, market, job area, office or school. Selecting clothing requires careful considerations. The purpose of the study was to find out external influences on studentsâ€™ choice of clothing in Takoradi Polytechnic. The research design was descriptive. Questionnaires and focus group discussion guide were used. Departments of Fashion and Accounting participated with respondents chosen through stratified random sampling. Sample consisted of 207 with a total population of 699 students, 77 males and 130 females. Study revealed students dress casually for lectures instead of formally because casual wear could take any form. Male studentsâ€™ were normally driven internally indicating individuality while female students were mostly externally directed. Both sexes would least choose clothing for warm relationship. The more individuals they were aware of their inner feelings, the more differentiation they exhibited in their choice of clothing. This is contrary to the general perception that students or the youth choice of clothing is socially driven. However, some external factors were also quite significant in studentsâ€™ choices and should be given close attention if youth clothing are undesirable. This calls for continues education to streamline vital issues that are of significance to academic institutions and the African society as a whole.
A Simulation Approach to Determine the Probability of Demand during Lead-Time When Demand Distributed Normal and Lead-Time Distributed Gamma
Authors: Ghafour Karzan Mahdi , . Nerda ZuraZaibidi
Published: January 2020

Globalization and advances in information and production technologies make inventory management can be very difficult even for organizations with simple structures. The complexities of inventory management increase in multi-stage networks, where inventory appears in multiple tiers of locations. Due to massive practical applications in the reality of the world, an efficient inventory system policy whether single location or multi-stage location will avoid falling into overstock inventory or under stock inventory. However, the optimality of inventory and allocation policies in a supply chain is still unknown for most types of multi-stage systems. Hence, this paper aims to determine the probability distribution function of demand during lead-time by using a simulation model when the demand distributed normal and the lead-time distributed gamma. The simulation model showed a new probability distribution function of demand during lead-time in the considered inventory system, which is, Generalized Gamma distribution with 4 parameters. This probability distribution function makes the mathematical expression more difficult to build the inventory model especially in multistage or multi-echelon inventory model.
Boosting Their Stomachsâ€™: The Role of Social Grants in South Africa
Authors: Gutura Priscilla
Published: January 2020

The findings of this paper emanates from a broader research that was conducted to examine the role of social grants on poor rural households in Ngqushwa Municipality in the Eastern Cape Province of South Africa. The study adopted a methodological triangulation approach in data collection and analysis. Five hundred (500) questionnaires were distributed among social grant beneficiaries who were selected using multi-stage sampling. These yielded quantitative results which were then complemented by qualitative results obtained from 25 in-depth interviews and 2 focus group discussions conducted with 16 participants. One of the objectives of the broader study was to explore the role of social grants in tackling the vulnerability of beneficiaries to hunger. The major findings of the study point to the fact that the greatest discretion of spending is on food. This has improved food accessibility and availability among beneficiaries and has most importantly reduced both child and adult hunger in households where social grants are injected. Social grants have no doubt reduced hunger and sufferings among beneficiaries. However with the economic downturn and escalating food prices, the nutritional value is lower and beneficiaries remain in poverty as they are not food secure.
Bachelor of Commerce Programme and employability of University of Venda graduates, South Africa
Authors: Oseifuah Emmanuel K. , . George NovisiKwadzo , . Vukor-Quarshie
Published: January 2020

Since its establishment two and half decades ago, the School of Management Sciences at the University of Venda (UNIVEN) has produced hundreds of Bachelor of Commerce (BCOM) graduates for the South African work force. Yet the School has had no formal feedback from its graduates regarding the relevance, usefulness, strengths and weakness of its BCOM programmes. The purpose of this study was to assess the impact of the BCOM (Accounting) programme on job prospects of UNIVEN graduates. A structured questionnaire was sent to a sample of 61 graduates of UNIVENâ€™s BCOMA programme through the Snowball technique of tracing survey respondents. The questionnaire sought the participating graduatesâ€™ opinions on several aspects of their educational experience at Univen including adequacy of the training and employability, among others. The study used the IBM SPSS version 21 to analyse the study data. The key findings of the study suggest that the components of the BCOMA programme that need major improvement to increase the employability of graduates are training in practical skills, using computers in Accounting training, as well as improvement in teaching and delivery methods. The study also found that modules offered in the BCOM programme were relevant to the graduateâ€™s job needs.
Is Universal Financial Education Putting the Cart Before the Horse?
Authors: Simms Kathryn
Published: January 2020

This study evaluates the effectiveness of extant financial education in the United States (i.e., employer-provided education, financial education in high school, and financial education in college) via linear regression and logistic regression analyses conducted on data from the 2012 National Financial Capability Study (NFCS). It concludes that although formal financial education is associated with improved financial literacy above and beyond general educational attainment, employer-provided education and financial education in US high schools are frequently associated directly or indirectly with increased odds of an adverse personal financial event (i.e., foreclosure, bankruptcy, or being underwater). Financial education in college is either not significant or is indirectly associated with reduced odds of some these adverse events. Given these findings, it seems that generating and evaluating rigorous empirical evidence about effective methods and curriculums for teaching financial education should be an immediate policy priority rather than requiring universal financial education in haste. However, requiring universal financial education may be a worthy long-term goal, after these more immediate policy needs are achieved. These findings and recommendations contribute to the literature by helping to resolve relatively intense debate among researchers about the effectiveness of financial education via the first study that examines the efficacy of financial literacy in a nationally representative, US database.
The Effect of Earnings Aggressiveness, Earnings Smoothing on Return of Stock
Authors: Khaddaf Muammar , . Khaira Amalia F , . Rahmanta
Published: January 2020

This study aims to examine the moderating role of trading volume activity and cost of equity between earnings aggressiveness and earnings smoothing on return of stock. It includes the analysis of earnings persistent in strengthening the relationship between earnings aggressiveness, earnings smoothing, the cost of equity and trading volume activity as well as their effect on return of stock. The sample of study is 32 banking companies which pay dividends and which shares actively traded at the Indonesian Stock Exchange (BEI) whereby the period of observation took place from 2007 to 2011. The method uses a multiple linear regression analysis using SPSS as the data processing tools. The results of this study establish that the earnings aggressiveness and earnings smoothing simultaneously and significantly affect the trading volume activity. The earnings smoothing has a negative effect and is significant on the trading volume activity, while earnings aggressiveness has a positive effect and is significant on the trading volume activity. Meanwhile, the trading volume activity has positive effect and is significant on return of stock and the earnings persistence is moderating the relationship between earnings aggressiveness and earnings smoothing on the trading volume activity.