Procedia Economics and Finance最新文献

Due to customer's changing demand and increased competition among restaurants, brand has become vital for the business to succeed. One of the strategies is to focus on improving their brand to add value to the restaurants. Brand equity holds the key element of differentiation among competitors and this has been regarded as valuable asset. This study employed four dimensions of customer-based brand equity; brand loyalty, perceived quality, brand awareness and brand association in determining the customer-based brand equity ratings. The study was conducted in three different family restaurant brands in Klang Valley with 349 usable questionnaires were analyzed by using one-way ANOVA. The Scheffe's test result proved that The Chicken Rice Shop was significantly different from others and obtained a higher brand equity rating (M=5.17, SD=.81). However, Pizza Hut (M=4.51, SD=.97) and Rasamas (M=4.30, SD=1.12) did not significantly different to each other. The implications and recommendations for restaurant operators and practitioners were also highlighted.

Islamic finance and banking has been an appealing phenomenon in the recent decades particularly after its suggestion by the Vatican in the aftermath of the 2008 Global financial crisis. Rejecting interest policy as an instrument for any business activity, Islamic banking is based on the non-interest substitutions that are profit, rental, commission, and wage, all of which are regarded as legitimate earnings of trade, its kinds, leasing, joint venture and partnerships, and other lawful and real productive economic activities. From Islamic perspective, interest is a value that is transferred from one party to another in any transaction without any matching value given back, resulting in an unequal distribution of income between individuals or groups. It takes place not only in loans but also in the sales of goods for each other or in the exchanges of currencies as well. The saying of the prophet Muhammed called “The Hadith or Saying of Six Things” concisely expresses 66 sales/exchanges that bear interest out of at least 114 transactions included in that saying. After dealing with that saying and defining the kinds of interest by making use of this saying, this paper tries to introduce some solutions to financial crises as a reply to the suggestion of the Vatican, and then it briefly introduces non-interest finance modes of banking and finance.

This study examines the mediating roles of corporate social responsibility on the links between green marketing awareness and consumer purchase intentions. Data was analyzed using the partial least squares (PLS) approach for the analysis of structural equation models with SmartPLS computer program version 2.0. PLS results revealed that corporate social responsibility partially mediated the link between green marketing awareness and purchase intentions of the product. Consumers develop positive green marketing awareness based on the growing environmental knowledge. They were aware of the green marketing program of the retail store when they noticed that the store allocated specified space to sell eco-friendly products. Furthermore, the companies make their green marketing activities known to the publics by distributing eco-friendly fliers which helps to increase sales revenue, raise consumer awareness, and develop greater intention to purchase the products. The outcomes of the mediating effects of this study add a new momentum to the growing literature and preceding discoveries on consumer green marketing awareness, which is inadequately researched in the Malaysian setting.

This research examines the roles and the responsibilities of the key stakeholders of the financial reporting in the prevention and detection of fraud. The methods used and types of transactions most vulnerable to fraudulent financial reporting are examined. For the need of the empirical part of the paper, the questionnaire survey was conducted. The respondents, external auditors, evaluated how often they encounter circumstances indicating the possibility of fraud. In accordance with the conducted research the most common technique used to fraudulent financial reporting involved overstatement of assets.

This paper investigates the individual factors in the organization that influence the organizational performance of Secondary School teachers in Northern State of Malaysia. With the work influence, sense of community and individual spirituality as independent variables, this paper examines how these factors influence the organizational performance of the Secondary School teachers. In this study, data were collected through a structured questionnaire from 300 randomly selected respondents. The data were analysed using Statistical Package for Social Sciences (SPSS) version 21.0. Thus, descriptive analysis, reliability analysis and multiple regression analysis were applied to this study. The results indicated that work influence factors are significant in influencing organizational performance in Secondary School.

Non-financial performance measures in recent years have been receiving growing attention among modern's organizations to provide additional information for managers. The use of non-financial performance measures in the manufacturing environment is even crucial where its normal operation is more complex than any other type of organizations. The purposes of this research are to examine the application of non-financial performance measurement system among manufacturing companies and to explore the association between size of the firm, business environment, owners/manager involvement and modern manufacturing technology and the use of non-financial performance measures. A questionnaire was sent to a random sample 500 Malaysian manufacturing firms which resulted in 102 useable returned questionnaires. The results show that non-financial performance measures related to internal processes and customers have the highest extent of use. In contrast, techniques related to quality control have a relatively low level of use. The results also reveal that there are significant relationships between size of the firm, involvement of owner/manager, and modern technology and the use of non-financial performance measures. This research provides new empirical evidences on the use of non-financial performance measures and contributes a better understanding of the contingency approach in the context of performance measurement system within a manufacturing environment.

The prevention of work-related injury and illness is of crucial importance to employees, industry and society as a whole. Corporate safety culture is now generally accepted as having a strong influence over workplace accidents and injuries. After implementation of Occupational Safety and Health (OSH) in the organization, there have been an improvement in term of safety in the workplace. However, there are still some cases of accident being reported even after the organizations’ management provided training, introducing stricter rules and regulation regarding safety, and provides proper equipment to employee. Hence, the study is carried out in order to examine the effect of employees’ attitude and subjective norm toward safety culture behaviour in organization. The study was conducted in manufacturing service industry in Malaysia, and data collection was done at Flextronics Penang Sdn Bhd, a company in the northern part of Malaysia. Data were collected through 196 survey questionnaires distributed to operators (90 respondents), technician (52 respondents) and engineer (27 respondents) in Flextronics Penang Sdn Bhd. The results showed that safety culture behaviour is significantly influenced by employee's attitude and subjective norm. Based on the findings, several recommendations are being put forward in order to improve the safety culture behaviour among employees in the organization. For future research in the same area, it is being recommended to include management commitment, leadership, safety education, and training under scrutiny in order to understand its relationship with safety culture behaviour among employees.

This paper gives an account of entrepreneurial engagements of academics in engineering universities of Pakistan. The study adds to literature on academic entrepreneurship in developing economies perspective. Data was collected through self-administered questionnaire from six engineering universities of Pakistan and 306 academics participated in the survey. Findings reveal that academics are involved in all the categories of academic entrepreneurship. However, it is quite evident that academics prefer the soft side of entrepreneurship than hard side. External teaching, seminars and consultancy are the preferred strategies compared to formation of companies within universities or without universities. The paper presents policy recommendations and future research opportunities in developing economies.

One of the ways to effectively address unemployment and revitalise the economy is through the rediscovery of the entrepreneur who takes risks, breaks new ground and innovates. Entrepreneurship therefore needs to be embedded into the basic fabric of society. Sport in South Africa has moved from being amateur-focused to being professional-focused, resulting in an increase in the number of professional sport coaches in the sport industry. Furthermore, heightened competition for coaching positions has intensified the volatility of coaches’ jobs as well as their job security. The purpose of this study was, therefore, to explore the influence of outlook towards work on the entrepreneurial potential of professional sport coaches in South Africa. A quantitative research approach was adopted for the study. This involved the administration of questionnaires to 200 professional sport coaches. Frequencies and percentages were used to report on the data. In addition, a one-way between-groups analysis of variance was conducted to investigate the impact of level of outlook towards work on entrepreneurial potential. The results indicated that sport coaches with high levels of motivation, aptitude and attitudes towards work have higher levels of entrepreneurial potential. Sport coaches who possess a positive attitude towards work, are knowledgeable about entrepreneurship and are motivated to excel may be more likely to achieve long term success than those who do not possess these qualities. Therefore, sport coaches who have these qualities should take advantage of this and embark on entrepreneurial ventures to escape the uncertainty associated with sport coaching.

Educational systems around the world have rapidly experiencing changes and reforms, impacting to teachers’ job performance. Despite these changes, discussion on how to predict teachers’ performance is complex and remains difficult to evaluate. This study addresses the gap in the literature by investigating the role of emotional intelligence in teachers’ job performance. This study analyses the relationship between emotional intelligence (EI) which consists four dimensions: self-regulations, self-awareness, self-motivation and social skill (relationship management) and job performance. Respondents were 212 teachers in 6 secondary schools in Kedah. Data was collected through questionnaire survey and a significant correlation emerges from the data between emotional intelligence and job satisfaction. Overall, this research contributes to the emotional intelligence literatures by providing meaningful management implications to the school administrators and Malaysian higher education system.