bluuebunny/crossref_metadata_2025 huggingface dataset:
Transformation of the US Federal Budget Expenditures on National Defence for the 2017-2022 financial years
Authors: Babich Svetlana
Published: December 2021

The article features a brief evaluation of the US military power based on the current level of expenses on defense.  A multifaceted analysis of the structure of the US military budget and its transformation during D. Trump’s and J. Biden’s administrations is presented, as well as its potential impact on the national debt and budget deficit of the US. The article argues that military spending remained a priority in federal budget expenses during Trump’s presidency and continues to remain one of the most crucial budget priorities for J. Biden’s administration. 
The US reallocations of the military budget towards such expenses as “Research and Development” “Operation and Maintenance” which the Trump administration put into action allowed to continue the process of optimizing military forces to increase its combatant efficiency while limiting the burden of these expenses on US economy. The same practice is being conducted by J. Biden’s administration.
The course of cutting taxes, while increasing defense spending during D. Trump lead to a 5-times increase of the budget deficit and a significant increase of the national debt, its 5 year payments will likely exceed the size of the US defense budget.
The author concludes that Joe Biden’s administration is facing a challenging objective of supporting the economy's recovery after the Covid-19 pandemic and stabilizing the federal budget deficit, as well as national debt level.
U.S. Aid and Moving Towards the Sustainable Development Goals in Aid Recipient Countries
Authors: Beletskaya Maria
Published: December 2021

The article examines the connection between international development assistance provided by the United States and the achievement of the Sustainable Development Goals (SDGs) in the recipient countries. It shows the change in approaches to international development aid and SDGs during the presidencies of Obama, Trump and Biden. Author discusses the problems of assessing the results and effectiveness of aid at the macro level and makes a quantitative assessment of the relationship between indicators of international aid, the index of sustainable development and macroeconomic indicators of countries receiving US assistance. The article concludes that no relationship could be identified between the indicators of the provision of international assistance provided by the United States and the indicators of the sustainable development index of the countries receiving this assistance. At the same time, there is a relationship between the indicators of GDP per capita and the Sustainable Development Index. There are also signs of a relationship between the Sustainable Development Index and the volume of US aid per capita, of the recipient country - a lower Sustainable Development Index of a country is usually accompanied by a higher level of aid per capita.
Federal Export Development Infrastructure in Canada
Authors: Khoroshilov Evgeny
Published: December 2021

Canada is one of the leading economically developed countries and is among the most involved in international trade. Performance of the Canadian economy largely depends on the realization of Canadian businesses’ export potential. The article examines Canada’s federal export development infrastructure. Special attention is paid to the analysis of the activities of the federal state corporations Export Development Canada and Canadian Commercial Corporation, as well as of the Trade Commissioner Service. The paper also studies recent trends and structure of Canadian exports.
The Formation of a Safety Ecosystem in the Context of Ensuring the National Homeland Security
Authors: Polishchuk Oleksandr , Bobrova Yulia , Bobrov Yuriy
Published: December 2021

Today, the issue of creating conditions for homeland security is relevant, under which any socio-economic system can be comfortable and is not threatened by the negative influence of any external and internal factors. The main purpose of the study is to form a methodological approach to the formation of an appropriate defense ecosystem in the context of ensuring homeland security. To achieve this goal, we applied analysis and synthesis methods to study the current state of the homeland security level and the methodology for the formation of the IDEF0 functional model to represent the proposed defense ecosystem. The methodological approach can have the practical importance for state structures dealing with the issue of ensuring homeland security. The result of the study was the formation of a decomposition of the first, second and third levels of the functional model of the defense ecosystem in the context of ensuring homeland security. The article has limitations which are associated with the choice of the security system of Ukraine, since in the context of a pandemic, it was difficult to gain access to information from other countries. In the future, the proposed methodological approach is planned to be applied to the homeland security systems of other countries.
O pensamento da arte na Educação Matemática: a obra aberta de Athos Bulcão
Authors: Vilela Denise Silva , Coury Aline Fonseca , Rodrigues Vânia Cristina Da Silva , Molina Natalia Stefany Guirelli
Published: December 2021

Este artigo se baseia em uma Experiência Formativa realizada com estudantes do curso de Licenciatura em Matemática da Universidade Federal de São Carlos, SP, num projeto que envolve Arte e Educação Matemática. O objetivo geral da proposta foi integrar a experiência artística com uma prática matemática. O intuito foi conhecer a obra do arquiteto e artista Athos Bulcão (1918 - 2008) e recriar obras específicas por diferentes tecnologias, como software, régua, compasso e colagens. Este artista foi escolhido para a Experiência Formativa pelos aspectos gráficos e geométricos presentes nas suas obras, pela simplicidade, beleza e proposta de “obra aberta” em que a composição final do painel é resultado do processo não uniforme de assentamento dos azulejos pelos operários. Esse aspecto imprevisível e dinâmico contrasta com uma suposta matemática verdadeira, universal e fixa. O referencial teórico, de inspiração na filosofia de Gilles Deleuze, considera a “aprendizagem” não no sentido da aquisição de conhecimento, mas como experiência e sentido, pautada em uma perspectiva não restrita a dicotomias tal como conteúdo e método, ciência e técnica, numa crítica a aspectos da modernidade que separa a razão das emoções e preza o conhecimento verdadeiro e universal. A atividade desenvolvida com os estudantes foi em si mesma o que se pretendia ensinar, no sentido de se tratar de uma prática não restrita à aula tradicional e que considera não haver um controle do aprender, do pensar e dos acontecimentos. Os participantes aderiram com expressivo engajamento ao projeto que resultou em 15 obras recriadas e uma exposição multimídias em espaço público da universidade com ampla divulgação na região. A Experiência poderia ser vista como alternativa, em termos filosóficos e pedagógicos, a uma compreensão racionalizada da formação e visa contemplar demandas de formação cultural e não disciplinar do professor de matemática.
Jurisprudential and Legal Analysis of Criminal's Satisfaction in Article 384 of the Islamic Penal Code enacted in 1392 HS
Authors: Rahimian Mohsen , Ra’i Mas’ud , Baharlui Siamak
Published: December 2021

Legislation is very serious and precise, especially where a human soul is involved. According to Article 384 of the Islamic Penal Code; if one person intentionally kills two or more people and the blood avengers of all the slain want Qiṣāṣ, the murderer will be retaliated without paying Diya. If the blood avengers of some of the victims want Qiṣāṣ and the blood avengers of the victim or other victims want blood money, if the murderer agrees to pay them blood money in exchange for their Qiṣāṣ, their blood money will be paid from the murderer's property and without the murderer's consent, they do not have the right to take blood money from him or his property. The point to consider in this legal article is that the payment of Diya from the property of the criminal to the victim is bound to the consent of the criminal. The basis of this opinion of the legislator is the opinion of some jurists. The present article in a descriptive-analytical research, with a problem-oriented view, follows the legal study of criminal’s satisfaction in this legal article and the analysis and critique of its jurisprudential principles. One of the most important findings of the study is that the discussion of criminal’s satisfaction in Article 384 of the Islamic Penal Code needs to be reviewed and revised by the legislator because it is incompatible with the rule of justice, the rule of “The blood of Muslim is not wasted”, the rule of obligation to save lives and other jurisprudential rules.
Students’ Impoliteness Strategy During Online Learning in ‎Covid-19 Pandemic
Authors: Permana Lenggar Berryl , Suwandi Sarwiji , Setiawan Budhi
Published: December 2021

Politeness is a societal norm and a special strategy applied by humans to facilitate and ‎maintain the sustainability of their social relationships. The opposite condition of the concept ‎of politeness is impoliteness. If politeness maintains the continuity of human social relations, ‎then impoliteness can cause disturbances, misunderstandings, and damage to social relations ‎that affect the ideal conditions of social harmony. This study aims to explain the impoliteness ‎strategies used by MTS Ma'arif Andong students in online learning through the WhatsApp ‎application. The research method used in this research is descriptive qualitative research ‎method. The data is the speech of students' impoliteness via WhatsApp. The data source of ‎this research is a document in the form of a screenshot of a class WhatsApp group ‎conversation. Data triangulation was used to test the validity of the data in this study. Data ‎analysis is done by interpreting the data that has been collected. The results of the study ‎found eight impolite speeches that matched the impoliteness strategy by Culpeper (2005). ‎From the five impoliteness strategies, four impoliteness strategies were found that match the ‎data, namely bald on record impoliteness, positive impoliteness, negative impoliteness, and ‎sarcasm or mock politeness.‎
Inconsistency of Guarantee Norms on The Mudharabah Fatwas in Indonesia
Authors: Noor Afif , Wulandari Dwi
Published: December 2021

The fatwa is the legal basis for Islamic banking in carrying out business activities as referred to in Article 26 paragraph 1 of the Sharia Banking Law. In providing a legal basis for Islamic banking activities, the Indonesian Council of Ulama issued fatwa 07/2000 and fatwa 105/2016. However, these two fatwas confuse the Islamic banking industry players and theoretically are problematic because there are conflicting norms in those two fatwas. The purpose of this study is to find and analyze the legal basis for the mudharabah fatwas of the Indonesian Council of Ulama number 07/2000 and number 105/2016 and analyze the difference in norms in the two fatwas from the perspective of Islamic law methodology (ushul al-fiqh). This type of research is explanatory normative juridical research using a conceptual approach and a statutory approach. Based on this research, it was found that the legal basis used in the determination of fatwa number 07/2000 has a weakness because it is based on weak Hadits so that it cannot be used as a legal basis for establishing a fatwa. In the perspective of ushul al-fiqh, changes in fatwas are allowed as long as they are aimed at realizing the benefit under Sharia objectives.
The Basis for the Philosophy of Legal Protection for Death Penalty Convicts Who Are Not Executed Immediately After the Verdict Becoming Legally Binding
Authors: Muhammad Abdul Azis , Djatmika Prija , Puspitawati Dhiana , Aprilianda Nurini
Published: December 2021

Fundamentally, all forms of punishment are deprivation of human rights. One of the most severe punishments in criminal justice system is death penalty which is specifically aimed at serious crime. Several mechanisms as a form of legal protection for death convicts are judicial review and clemency petitions. Problems arise due to the time difference in the waiting period, which is not limited and in some cases even reaching 20 (twenty) years. Meaning, death penalty convicts have experienced two sufferings at once (double suffering) which is certainly contrary to the principle of punishment in the context of modern criminal law. The research aim is to analyse the basis for the philosophy of legal protection for death penalty convicts who are not executed immediately after the verdict becoming legally binding. This research is a normative legal research with the approach of Law, History, Comparison, Philosophy and Cases. The legal materials used are primary, secondary and tertiary with analytical techniques using perspective analysis. The results of the study indicate that in the future there must be uniformity regarding the waiting time limit regulated in the legislation, namely a period of 10 (ten) years as a form of legal protection for death penalty convicts, so the effectiveness of the death penalty as a preventive and repressive means can be realized.
Development of Early Childhood Education Management Model Based on National Education Standards and Management Information System (MPAUD-SNSI)
Authors: Raflesia Rina , Sasongko Rambat Nur , Somantri Manap
Published: December 2021

The low quality of early childhood education management in Indonesia can be seen from the results of accreditation that refer to national education standards. This study offers a solution that is to streamline management through the application of a management model based on national standards for early childhood education, which is integrated with a management information system. This article describes the process of formulating and testing a model called MPAUD-SNSI. The tests conducted at 45 schools in Bengkulu Province showed that the model and application of the management information system produced in this study were valid and reliable. The spider diagram simulation feature in the application can conduct a self-evaluation before applying for accreditation. This evaluation helps schools to improve the quality of management sustainably. The empirical test results show that if the indicators in the PAUD-SNSI model are applied in schools, the level of effectiveness of school management can reach the very effective criteria.
Utilization of Information Technology and Interest in Using and Learning Style on Readiness for Change of Leadership Training Participants in the State Administration Institution of Samarinda
Authors: Setyadi Djoko , Paminto Ardi , Defung Felisitas , Adhimursandi Doddy
Published: December 2021

This study aims to prove the effect of expectations using information technology, learning styles on interest in using information technology, and readiness for change in training for State Civil Apparatus at the State Administrative Institution (LAN) in Samarinda. The results of the analysis conclude from the data of 167 research samples using the WarpPLS program that expectations of using information technology and learning styles have a positive and significant effect on interest in using information technology, as well as expectations of using information technology and interest in using information technology on readiness for change. However, the learning style has a negative and significant effect on readiness for change. The results of this study conclude that the more you apply the conventional face-to-face learning style, the lower the readiness for change. conceptual material training is carried out online (online) while the practical one is carried out offline.
Understanding the Convenience of Mobile Banking Adoption for Banking Customers in the Millennials Generation
Authors: Adhimursandi Doddy , Suharno Suharno , Kuleh Yohanes
Published: December 2021

The goal of this study is to see how different aspects of online convenience affect the desire to utilize mobile banking. The population and sample of this study were 240 customers who are millennials and use M-Banking in 3 big cities in East Kalimantan Province, namely Samarinda, Balikpapan, and Tenggarong. According to the findings of this study, access convenience, search convenience, evaluation convenience, and post-benefit convenience all have an impact on the desire to use M-Banking. Next, the result shows that the intention to adopt M-Banking has an effect on the adoption of M-Banking. The results of this study can be used as suggestions for banks in improving services using the M-banking platform to make it more comfortable.
Meaning and Functions of State Administrative Assets Reports in a Clean and Free Country Management of Colusion, Corruption and Nepotism
Authors: Chusniah Nur , Sudarsono Sudarsono , Nyoman Nurjaya I , Madjid Abdul
Published: December 2021

The type of research used in this research is normative legal research. Considering the RASA as the prevention and prosecution of criminal acts of corruption, collusion and nepotism, where this task is entrusted to the Corruption Eradication Commission, it encourages the Government and the House of Representatives to give authority to the CEC as an institution that imposes sanctions on state administrators in relation to non-compliance with the obligation to report RASA in the amendments to the Law. Law No. 28/1999 concerning the Implementation of a Clean and Corruption-Free State, Collusion and Nepotism or the Law on the Corruption Eradication Commission, which so far have been sanctioned for non-compliance with the obligation to report RASA to the respective agencies where the State Administrator is located. In this regard, the author proposes that the CEC be given the authority to impose sanctions on Providers who do not comply with reporting RASA and also those who are dishonest in reporting RASA, so that the meaning of the RASA function is not only preventive in nature but also action is realized as well as for State Organizers not to play games in carrying out their obligations to report RASA.
Customer Awareness of Shariah Compliant Hotels (Study on Hotel Customers in Malang)
Authors: Fathoni Mohammad , Soetjipto Budi Eko , Handayati Puji
Published: December 2021

This study aims to describe and analyze comprehensively and in detail the factors that are considered by customers in choosing hotels that comply with sharia principles in Malang City. This type of research is quantitative research. The data collection method used by researchers is the survey method. Respondents in this study were 171 sharia hotel consumers in Malang City. The data collected by questionnaire. The statistical test used Exploratory Factor Analysis (EFA). The results showed that there are 9 factors considered by customers in choosing a hotel that is in accordance with sharia principles in the city of Malang, namely Sharia Compliant Concept, Information, Sharia Service, Customer Acceptance, Reference, Needs, Experience Anda Art
The Explicit Teaching of Writing Using Disquisition-Based Learning Strategy for the First Year EFL College Students at Universitas Islam Negeri Maulana Malik Ibrahim Malang
Authors: Cahyono Agus Eko , Masrokhin Masrokhin
Published: December 2021

This current study is directed to implement Disquisition based learning strategy in improving the students’ ability in writing descriptive text at the first year EFL college students of Universitas Islam Negeri Maulana Malik Ibrahim Malang. The English major in the first year has eight classes. This site is chosen for several reasons. First, the researcher is a lecturer of the university. Second, the lecturer’s strategy in teaching text writing is not varied. Third, the researcher is motivated to solve the students’ problems in writing texts. This study is categorized as a collaborative action research since in conducting the research, the researcher works collaboratively with a classroom English lecturer in the research activities at the stage of planning, the implementation of the action, the observation and the analysis and reflection. Based on the study’s findings and discussion, it can be concluded that using a Disquisition-based learning strategy can help students enhance their capacity to write descriptive paragraphs. Furthermore, it provided students with opportunities for increased independence. They can work together without the lecturer dictating every step, and they can make some of their own learning decisions to complete the task, due to peer revising and editing activities. Furthermore, the strategy necessitates that the students collaborate. It emphasizes the importance of group collaboration to solve problems and obtain a diverse range of feedback or replies to difficulties. In group learning, it allows students to share their thoughts with one another and to learn to listen to and respect the viewpoints of their peers. Furthermore, the execution of this strategy has a favorable impact on students’ interest in learning English. The researcher noticed that a couple of the students who used to run away from class when he first started teaching were already participating in all of the learning activities. The future researcher is advised to implement and build a Disquisition-based learning strategy in other school levels.  However, in the implementation the strategy, the lecturer should give more guidance and data sources such as interesting pictures, a large number of vocabulary, and simple models of writing.
Learning Foreign Languages with Teaching Analytical Chemistry
Authors: Kazimova Nafisakhon Minovarovna , Kizi Odiljonova Muzifabonu Abbaskhon
Published: December 2021

One of the most interesting disciplines of chemistry is analytical chemistry, which describes the modern methods of teaching science, the use of foreign languages in some terms, as well as the study of science. The current demand is to learn foreign languages from the reader, for the educated in general. In this sense, a student who is learning at least a little bit, at the same time learns the language to a certain extent.
Ocupações artísticas no Centro Histórico de São Luís, MA: revitalização, democratização e valorização do patrimônio cultural ludovicense
Authors: Santos Donny Wallesson dos , Costa Maurício José Morais , Carvalho Conceição De Maria Belfort de
Published: December 2021

Estudo de campo, exploratório e descritivo, que utiliza a pesquisa bibliográfica e entrevistas semiestruturadas, com o objetivo de discutir como as ocupações “A Vida é uma Festa” e “O Circo Tá na Rua”, do Centro Histórico de São Luís, contribuem para a revitalização, democratização, preservação e valorização do patrimônio da cidade. Conceitua patrimônio cultural e caracteriza as ocupações artísticas de São Luís. Pontua que as ocupações artísticas ressignificam os espaços e possibilitam a permanência dinâmica da ideia de que patrimônio cultural não se limita a ruínas, casarões, obras e monumentos intocáveis, mas de um patrimônio vivo e em reconstrução pelas relações políticas, sociais e culturais entre aqueles que o habitam. Acentua a relação que há entre as ocupações e o patrimônio, aproximando-se da perspectiva dinâmica que preconiza seu contínuo desenvolvimento, com modificações advindas dos usos contemporâneos que lhe são dados, colocando os sujeitos como parte dele. Finaliza acentuando que as ocupações artísticas reivindicam a preservação e valorização patrimonial por meio do seu uso, mediante a aproximação das pessoas com os bens culturais que compõem a história do local e da nação.
O turismo de Aracaju/SE em tempos de COVID-19: ameaças e tendências
Authors: Jesus Santos Cristiane Alcântara de , Campos Antonio Carlos , Rodrigues Larissa Prado
Published: December 2021

Este artigo parte do pressuposto de que o turismo internacional enfrenta uma crise profunda em decorrência da pandemia da COVID-19 que ensejou a paralisia do setor, acarretando prejuízos trilionários. No entanto, seus efeitos se dão desigualmente no espaço-tempo, o que demanda estudos localizados para decifrar as especificidades de seus impactos no turismo de diferentes lugares. Diante disso, este estudo tem como objetivo analisar as implicações no turismo, especificamente, nos serviços turísticos da cidade de Aracaju/SE, a partir das medidas restritivas instituídas com a pandemia. Os procedimentos metodológicos adotados nesta pesquisa exploratória foram o levantamento bibliográfico, a pesquisa documental, bem como entrevistas com agentes públicos e aplicação de formulários com residentes da cidade, com uma abordagem de análise quanti-qualitativa. Os resultados apontam novos desafios postos para o destino no que tange à retomada e atração de fluxos de turistas. Nesse sentido, torna-se urgente a elaboração de propostas criativas e protocolos ajustados no cenário mundial para a reativação das atividades do setor.
The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context
Authors: Boussaidi Ahmed , Hamed Mounira Sidhom
Published: December 2021

Research on the tax side occupied the stage center during the last decade. Several researchers have attempted to study the different effects of some options such as tax aggressiveness on firms and individuals. Overall, tax aggressiveness affects negatively the longevity of companies but what remains unanswered is by what specific means corporate governance decreases tax aggressiveness activities. In this paper, we examine the effect of some governance mechanisms on corporate tax aggressiveness. The study is based on the analysis of a sample of Tunisian listed firms over the 2006-2012 periods. Our regression results indicate that diversity in gender on corporate board, managerial and concentration ownership has significant effects on firms` tax aggressiveness activities. Board`s diversity and managerial ownership exhibit a positive association with the effective tax rate while increases in concentration ownership tend to affect it negatively. However, findings don`t show any significant effects of corporate board size and external auditor`s profile on the tax aggressiveness.
Concept of Business Ethics in Islam - Approach to the Entrepreneur
Authors: Zulkifli Che Mohd , Saripuddin Che Omar Ana Siti Sarpina
Published: December 2021

Identified entrepreneurship as a catalyst and the largest contributor to the economic development of a country. Islam always encourages its followers to involve in the business from day one. A business activity as a worship will encourage a Muslim to become a successful entrepreneur in this world and the hereafter. Even so, there are Muslim entrepreneurs who conduct business regardless of the meaning lawful or unlawful in Islamic side. They do business in a way wrong (unethical) to provided good returns. The concept of business ethics in Islam can make a conscious entrepreneur. Entrepreneurs who fear will always be steadfast in order to realize entrepreneurial comprehensively and according to Islamic law. Therefore, every entrepreneur should continuously practiced Islam based on the Qur'an and Sunnah and always resourceful, fair, honest, trustworthy and sincere in every business establishment conducted to high ethical values among entrepreneurs.
An Ascertainment of Multi-Sectorial Programs for Trade and Aid between Pakistan and South Korea; Challenges, Opportunities and Way Forward
Authors: Khan Mohsin
Published: December 2021

The rapid and unprecedented social, economic growth, advancement in science and technology and improved governance in Republic of Korea embarked a new miracle in the history of the world. With an aim to explore and materialize these tremendous development experiences’ the current study examine the existing trends, opportunities and potential sectors in Pakistan for sustainable economic development and suggested way forward to strengthen the cooperation between Pakistan and republic of Korea. The present study provide a descriptive analysis of both countries bilateral trade and ongoing cooperation and provide future strategy for utilizing certain developments which can revitalize Pakistan economy. The paper suggested that government and policy makers should consider the evolving nature of both countries and mutual interests through consultative meetings, visits and joint analysis. In sum, Pakistan and Korea can enjoy a mutually beneficial relationship as they enter a new era of friendship and Pakistan certainly will turn into another land of opportunity for Korea.
Basel Accord and Banking Competitivity
Authors: Jebali Lassaad , Hmedi Siwar
Published: December 2021

The first Basel Accord 1988 focused on the adoption of fixed minimum capital requirements, which led some banks to maintain higher capital ratios than they deserve some other banks succeeded in limiting risk-taking relative to capital as intended. Banks which didn’t succeed the risk management have been able to take actions to reduce their effectiveness, either by shifting to riskier assets within the same weighting band or through capital arbitrage. It looks at two possible side effects. Firstly, whether in some periods capital requirements may have had the effect of constraining bank lending thereby causing a credit crunch. Secondly, the introduction of fixed minimum requirements for banks affected competitiveness with relative forms of intermediation.
Investigation of Trade Credit Demand Patterns in Effect with Firm-Bank Relationship: A Panel Data Approach
Authors: Ahmed Jaleel , Xiaofeng Hui , Khan Shahid Kalim
Published: December 2021

This research paper investigates the behavior of non-financial firms towards trade credit demand in a developing economy while focusing on firm-bank relationship. We have analyzed data from 2005 to 2011 for 220 listed non-financial firms, including manufacturing and services industries. This study reveals that joint board of directors of a firm and a commercial bank leads to easy availability of bank loan and thus decrease firm’s demand for trade credit. Moreover, some control variables like fixed assets, inventory and size has been found significant for trade credit demand.
On the Development Strategies of the New Energy Car Industry in China
Authors: Mao Wenjing , Jiang Yanqing
Published: December 2021

New energy vehicles are being paid unprecedented attention by governments, manufacturers and consumers for their environmentally friendly features. However, the high attention has not turned into a large demand. Even with the support from the government, the sales of new energy vehicles remain far from acceptable. The disappointing performance of the new energy vehicles concerns the domestic automakers that desire to implement the new energy strategy. Starting from the consumers’ decision, this paper gives an economic analysis of the influencing factors of purchasing the new energy cars. Given the temporarily unchangeable infrastructure and environment, this paper provides some product portfolio under the current resource. Finally, referring to the influencing factors once more, we give the domestic automakers some suggestions to play up strengths and avoid weaknesses.
Efficiency of Training: A Comparative Study on some Selected Commercial Banks in Bangladesh
Authors: Islam Md. Zahidul
Published: December 2021

Most of the commercial banks in Bangladesh arrange different training programs for adapting their existing human resources to their jobs and also updating new information or techniques and reshaping their knowledge. The purpose of the paper is to discover the level of efficiency of training among different commercial banks in Bangladesh. The study is mostly plunked on primary data that were composed from 100 employees as sample of different banks in Dhaka. Some statistical tools like mean standard deviation, hypothesis etc. were used for analyzing data in this paper. The study reveals that most of the commercial banks arrange initial training and in house training but they do not arrange mid level or advanced training as well as off the job training. Most of the banks in Bangladesh do not frequently arrange training programs. The average level of efficiency of training of all banks is 77.08%. The levels of efficiency of training from higher to lower level are as follows: DBBL, BBL, IBBL, TBL and ABL.
A Comparative Study of Performances between Manufacturing Cooperatives and Manufacturing Private Firms
Authors: Kiani Ahmad , Jafarzadeh Saeed , Koohestani Hossein , Eineddin Reza Arfaei
Published: December 2021

Cooperative sector is a new form of economic activities which emerge a new generation of people taking advantage of legitimate and balanced ownership by using public potentials and facilities and sharing benefits of their work. The present study compares performances of manufacturing cooperatives and manufacturing private firms in Bostan Abad, Iran. The methodology used for current study is a descriptive survey. Data gathering instrument was an author-developed questionnaire which was used after determining its validity and reliability. Results from testing studied hypotheses indicate that mutual trust and satisfaction are higher among workers of cooperatives than private firms (99%) are. There is also a significant difference between incomes of cooperative and private workers. Responsibility as well as participation in decisions is higher within cooperatives than private firms (99%) are. In general, it can be concluded that social aspects are stronger in terms of selected indices in cooperatives than private firms and demands of workers and members are more and better satisfied in cooperatives than private firms.
The Relationship between Personal Traits and Accounting Students Perception on Ethics and Love of Money: Case of Malaysian Government-Linked University
Authors: Esa Elinda , Zahari Abdul Rahman
Published: December 2021

Ethical crises occur in all professions, affecting not only those already in the profession, but also those preparing to enter it. The accounting profession experienced controversial the deepest crisis in its history with the discovery that accountants had acceded in historic fictitious financial reporting by corporate giants such as Enron, WorldCom, Tyco, Parmalat and others. The long term destruction inflicted on these professions is still being felt. However the view among those preparing to enter their particular profession, e.g. they are enrolled in a police academy, seminary, college or higher learning institution, is a crucial significance. Since the accounting students will be the future members of the accounting profession and are prone to be involved literally in the corporate scandals, their ethical behavior can be used to measure ethical conduct. Thus, using primary data collection through questionnaire survey on accounting students in one of the Malaysian government-linked university and partial least square (PLS) tool, the aims of the study is to investigate the influence of personality traits towards love of money (perception to money) and ethics.
You Can’t Fool Me! Or Can You? Assimilation and Contrast Effects on Consumers’ Evaluations of Product Authenticity in the Online Environment
Authors: Narcum John A , Coleman Joshua T
Published: December 2021

The majority of counterfeit products originate in East Asia. However, with help of online marketplaces, these products are disseminated all across the globe significantly and negatively impacting the marketplace. Therefore, a robust understanding as to how the presence of such products impact consumer perceptions of item authenticity is warranted. In light of a consumer’s ability to compare product offerings online, this paper looks to contrast and assimilation effects to determine how consumers may perceive a product’s authenticity. A framework and propositions for research in this area are offered as well as theoretical and managerial implications.
Expected and Realized Stock Returns: Evidence from India
Authors: Bhullar Pritpal Singh , Gupta Pradeep K
Published: December 2021

Markowitz Portfolio theory is based on the expected return and risk but investors are more interested in realized return. The considerations, expected return as realized return and variance as investment risk, of Markowitz’s mean – variance model enable the researchers or scholars to further explore on the validity of Markowitz theory. The present study makes an attempt to unfold a new idea in investment scenario where Markowitz theory is empirically tested on realized return and risk as well as on realized return and expected return in the context of India. The findings show that a large variation in Expected Return is explained by the risk (Market Beta) alone and this risk and Expected return are significantly negatively related. However, the risk (Market Beta) and Realized return are insignificantly related. Further, a very low variation in the Realized (Actual) Return is explained by the Expected Return and the Expected Return and the Realised Return are insignificantly positively related. Thus, it is considered that the Markowitz model is not possible to implement in the real world even though the relationship holds good. This study acts as one of the guiding tools for investors in transforming their new age investment philosophy.
Residents’ Satisfaction and Support to Sustainable Tourism Development: Evidence from Tra Vinh Province, Vietnam
Authors: Huynh Quang Linh
Published: December 2021

This research attempts to evaluate local residents’ satisfaction and support to the development of tourism through economic, environmental and socio-cultural sustainability of tourism. The data was collected with a survey of local residents in Tra Vinh province of Vietnam. The empirical findings demonstrate that local residents’ perceived economic, environmental and socio-cultural sustainability affects both their satisfaction and support to tourism development in the locality. The sustainability of socio-culture is most concerned by local residents. The greatest importance is, this research discussed and offered statistical evidence on the mediating role of local residents’ satisfaction with the development of tourism in the effect of perceived economic, environmental and socio-cultural sustainability on local residents’ support to the development of local tourism. The current study is expected to provide tourism managers with a better understanding of the complicated links among economic, environmental, socio-cultural sustainability, local residents’ satisfaction and their support to tourism development. Therefore, they should pay more attention to tourism satisfaction of local community in order to enhance host residents’ support to the development of local tourism.
Bank’s Stability through Risk Factors Growth and Capital Ratio: Evidence from Kuwait
Authors: Al Hussaini Ahmed Nahar
Published: December 2021

The objective of present study is to examine the effect of risk factors, and capital ratio along business and economic growth in stability of the banks in the case of Kuwait. For this purpose, 10 banks are selected for time period of 2010 to 2016, with the annual observations. Panel regression models like fixed and random effect are applied to check the significance of selected predictors on outcome factors of the study. The results of the study explain that there exists a significant impact of risk factors like liquidity and credit on the stability of the selected banks in the region of Kuwait. In addition, operational efficiency in the form of total expenditure as percent of total assets are also playing critical role. This study is contributing in existing literature from the context of stability and risk with the provision of some useful results.
Differential Impact of Pay Satisfaction Dimensions on Job Performance and Turnover Intentions in Pay for Performance Systems: The Mediating Role of Affective Commitment
Authors: Javad Shahina , R.K Premarajan
Published: December 2021

The purpose of the present study was threefold. First, to test the validity of the dimensions of pay satisfaction in pay for performance systems. Second, to study the relative effects of different pay satisfaction dimensions on individual work outcomes. Third, to examine potential mediating role of affective commitment in the pay satisfaction-individual work outcome relationship. A two- sample cross-sectional survey conducted among sales executives and sales managers of two different organizations offer support for the distinctiveness of four pay satisfaction dimensions viz., fixed pay level, variable pay level, pay structure and administration, and variable pay procedure satisfaction. The findings of path analyses indicated that the dimensions differentially predicted the outcome variables. The results reported that affective commitment was not a significant mediator between pay satisfaction dimensions and work outcomes, except between variable pay level satisfaction and job performance in the first sample. However, affective commitment was significantly related to turnover intentions. Implications for theory and practice are discussed.
Short Term Performance Analysis of IPOs in India
Authors: Yadav Naveen Ramesh , Dasgupta Hirak , Moray Rashmy
Published: December 2021

The research is aimed at the short term IPO returns that are issued on the National Stock Exchange (NSE) and Bombay Stock Exchange (BSE). The evaluation of IPO is done on the basis of the returns generated on the day of issue, 10 and 30 days after the day of issue. The significance of this paper can be realized from the fact whether the return generated in short term in comparison to the market are more or less i.e. the IPO has outperformed the index as a benchmark. The study includes a sample of 28 IPO’s issued from the year 2013 to 2015. The results showed that the mean % performance of IPO on the day of issue, 10 and 30 days after the day of issue is 9%, 10% and 10% respectively for NSE and 8%, 9% and 14% respectively for BSE. The above results are also supported with relative valuation index which thus brings us to a very important conclusion that the Indian Stock market provides significant returns within 30 days from the date of issue of share.
Earning Management through Marginal Effect of Firm Based and Regional Economic Indicators: A Study on Listed Firms in Kuwait
Authors: Al Hussaini Ahmed Nahar
Published: December 2021

Under the situation of complex business firms, organizations are trying to enhance their earning capacity while competing in the marketplace. The core objective of the present study is to consider the Trading Income Ratio as a core indicator of earning capacity of the business through both firms based and regional economic indicators during the first half of the present decade. For this purpose, size, LR, credit expansion through the provision of loans, BDPS, GDP, and CPI has been considered. The effect of robust regression equations along with fixed and random effect explains that size, LR, and GDP are among the significant predictors for the earning capacity from 2011 to 2015. For the difference between the coefficient of fixed and random effect, the Hausman test is applied which indicates that the marginal effect of stated indicators is acceptable which are not correlated with the individual entities. In addition, the comparison through OLS dummies, fixed and areg (a category of linear regression) explains that again the size, LR and GDP are found to be the significant determinants of business earnings in the region of Kuwait.
Mediation Using Covariance Based-Structural Equation Modeling (CB-SEM): The Why and How?
Authors: Rahman Mohammad Mizanur , Adedeji Samuel Babatunji , Bashir Md Abdul , Islam Jahirul , Reaz Md , Khan Arif Md
Published: December 2021

This paper summaries and provides answers to some of the challenging issues in relation to mediation analysis. Specifically, emphasis was on four key burning aspects with reference to up-to-date literature on mediation analysis. For a better appreciation of the efforts put in here, scholars and practitioners, have some guidelines suggested to conceptualise, test and interpret a simple mediation model. Researchers have the benefits of updating their knowledge base from the current citations provided to carry out proper analysis based on informed decisions.
Developing the Corporate Global Leadership Bench Strength through Transformational Leaders
Authors: Wijewantha Prabhashini
Published: December 2021

Developing the global leadership bench strength by advancing the global leadership competencies of high potential employees is a critical concern for Multinational Corporations (MNCs), to achieve sustainable competitive advantage. Accordingly, the main purpose of this paper is to emphasize the role of line managers transformational leadership in developing the global leadership competencies of their respective subordinates, with the theoretical support of the transformational leadership theory. For the above purpose, data were collected from line manager-high potential dyads, using a structured questionnaire developed using well accepted, standard measures. Upon completion of preliminary analyses, the hypothesis was tested. From the regression analyses, it was found that there is a major impact of line manager's transformational leadership in the development of global leadership competencies of high potential subordinates. This finding is consistent with the transformational leadership theory and other empirical studies in the area and suggests the development of line manager's transformational leadership competencies for the purpose of developing the global leadership bench strength in MNCs.
Perceived Employee Voice and Organizational Commitment: A Case of Sri Lanka
Authors: G.H.H.P Prasadika , Nishanthi H.M
Published: December 2021

Committed employees within the organization have become more valuable for the organizations which highly focus on to sustain and develop in this competitive business world. The main purpose of this research was to identify the impact of perceived employee voice on organizational commitment and identify the mediating effect of employee line manager relationship and employee trust of senior management on organizational commitment. To assess the aforesaid relationships, a standard pre-tested questionnaire was used to collect data. Correlation and simple regression analyses were used to analyze data. It was found that perceived employee voice has a significant impact on the organizational commitment. Further, employee line manager relationship and employee trust on senior management on organizational commitment partially mediated the relationship among perceived employee voice and organizational commitment and all the hypothesis were accepted. It was further suggested to strengthen the relationship between employees and management via allowing better voice to gain commitment to the organisation.
Are Islamic Banks Really More Solvent Than Conventional Banks in a Financially Stable Period?
Authors: Haddad Achraf , Ammari Anis El , Bouri Abdelfettah
Published: December 2021

The knowledge value produced by this research was established in particular by the methodological challenges of the comparative study. Based on a process of bibliographic research, available conditional observation and the using of the Financial Ratio Analysis Method, the objective of this article is to solve the ambiguity of previous comparative research and innovated an equiprobable comparison between the solvencies of conventional and Islamic banks over the period (2010-2018). Our study is not only a matter of dealing generically with the financial solvency of conventional and Islamic banks but also, we analyzed the inherent implications that may alter the results of a banks’ operative evaluation. Two samples were taken from two reference populations existing in the selected countries. The choice of banks is limited to countries whose banking systems incorporate both Islamic and conventional banks. Subsequently, each list bank was reduced based on qualitative and quantitative filtering criteria. Therefore, each conventional bank has its closest Islamic equivalence. This restriction reduced the sample size to 63 banks each. The selected banks are all large and listed in different stock exchanges. In conclusion, we found that conventional banks are more solvent than Islamic banks during a financial stable period.