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The stimulus of factors in implementing the e-governance concept in the emerging economy 新兴经济体实施电子政务理念的激励因素
Q3 Social Sciences Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art15
L. Mutasa, T. Iyamu
This paper reports on a case study where the Namibian environment is used, to gain a deeper understanding of the factors that influence e-governance and how those factors manifest themselves. This study is motivated by the continuous challenges that are encountered by many African countries, either in the development or implementation or both, of the e-governance solution. The interpretive approach was employed, and qualitative data were gathered using the semi-structured interview technique. Activity theory was used as a lens to guide the analysis of the data, from which six factors were found to influence the implementation of e-governance in the country. The factors are 1) know-how; 2) requirements of both technical and non-technical components; 3) political will, which draws on power to make decisions; 4) heterogeneity; a repertoire of actors; 5) power relationship and 6) governance, which includes standards, policies, and principles. The empiricism nature of the study enhances the implementation of the e-governance solution, which can result in improved service delivery in the country.
本文报告了一个案例研究,其中使用纳米比亚的环境,以更深入地了解影响电子政务的因素以及这些因素如何表现出来。许多非洲国家在电子政务解决方案的开发或实施或两者兼而有之的过程中不断遇到挑战,这促使了本研究的开展。采用解释性方法,并使用半结构化访谈技术收集定性数据。活动理论被用作指导数据分析的视角,从中发现了影响该国实施电子政务的六个因素。这些因素是:1)技术诀窍;2)技术部件和非技术部件的要求;3)政治意愿,利用权力做出决定;4)异质性;演员剧目;5)权力关系和6)治理,包括标准、政策和原则。该研究的经验主义性质加强了电子政务解决方案的实施,这可以改善该国的服务提供。
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引用次数: 0
Auditing quality between share price and liquidity regarding investor’s decision 股票价格与流动性对投资者决策的审计质量
Q3 Social Sciences Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art2
Nawaf Thuneibat, Rula Alhalaseh
Financial statements and the fact that many investors depend on the most critical outputs of the auditing quality. We documented the impact of audit quality as measured by audit firm size, tenure, fees, and firm experience on the stock prices and the liquidity of stock companies listed on the Amman Stock Exchange (ASE). The research adopted the deductive approach considering the least squares dummy variable approach following Pham et al. (2020), Sumiadji et al. (2019), Ugwunta et al. (2018), and Al-Thuneibat et al. (2011) to study the relationship between time-varying predictors and outcomes of 185 shareholding companies listed on ASE from 2016 to 2020. The characteristics of an audit firm vary in their effects on both the stock price and the liquidity. Management of the listed companies should be discussed to address the barriers that limit the impact of audit quality on the reliability of information associated with financial statements aiming to reduce information asymmetry and boost investor confidence, and then the share price should rise, and smaller audit firms should be encouraged to perform more specific audit assignments.
财务报表和事实是许多投资者最关键依赖的审计产出的质量。我们记录了审计质量对安曼证券交易所(ASE)上市公司的股票价格和流动性的影响,审计质量是通过审计事务所规模、任期、费用和事务所经验来衡量的。本研究继Pham et al.(2020)、Sumiadji et al.(2019)、Ugwunta et al.(2018)、al - thuneibat et al.(2011)之后,采用考虑最小二乘虚拟变量法的演绎方法,对2016 - 2020年在日月光上市的185家持股公司的时变预测因子与结果的关系进行了研究。审计事务所的特征对股票价格和流动性的影响各不相同。应该讨论上市公司的管理,以解决限制审计质量对财务报表相关信息可靠性影响的障碍,旨在减少信息不对称,增强投资者信心,然后股价应该上涨,应该鼓励较小的审计公司执行更具体的审计任务。
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引用次数: 0
Social responsibility accounting and financial performance during COVID-19: A survey of the firms listed in Amman Stock Exchange 2019冠状病毒病期间的社会责任会计与财务绩效:对安曼证券交易所上市公司的调查
Q3 Social Sciences Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art9
Yousef Shahwan, Mohyedin Hamza, Husam Khalel Lubad, Ola Muhammad Khresat
The need to activate the concept of social responsibility accounting has increased, especially in light of the difficult economic challenges and the increase in competition between companies (Shahwan et al., 2022a). This study aims at identifying the impact of applying social responsibility accounting on the financial performance of public shareholding companies listed on the Amman Stock Exchange (ASE) during the COVID-19 pandemic. To achieve the aim of this study, the researcher developed a questionnaire, where the study population consisted of public shareholding companies and the population was 173 companies according to the ASE. In this study, questionnaires were used to collect the data, and the Statistical Package for the Social Sciences (SPSS) used to analyze the data. This study finds that there is a significant impact of social responsibility accounting on the financial performance represented by the return on assets for public shareholding companies listed on the ASE during the COVID-19 pandemic. This study recommended that there is a need for public shareholding companies to work to apply the activities related to social responsibility accounting in its various dimensions (employees, environment, society, and product). In addition, the companies should work to meet the desires of all members of society, which will lead to an increase in the community’s confidence in the company, and this will reflect positively on its financial performance in general and the return on assets specifically.
激活社会责任会计概念的必要性增加了,特别是考虑到困难的经济挑战和公司之间竞争的加剧(Shahwan等人,2022a)。本研究旨在确定在2019冠状病毒病大流行期间,应用社会责任会计对安曼证券交易所(ASE)上市的公众持股公司财务绩效的影响。为了达到本研究的目的,研究者制定了一份调查问卷,其中研究人群由公众持股公司组成,根据ASE,人口为173家公司。在本研究中,采用问卷调查的方式收集数据,并使用SPSS (Statistical Package for the Social Sciences)对数据进行分析。本研究发现,新冠疫情期间,社会责任会计对日月光交易所上市的公众持股公司以资产收益率为代表的财务绩效存在显著影响。本研究建议,上市公司有必要在员工、环境、社会和产品的各个维度上应用与社会责任会计相关的活动。此外,公司应该努力满足社会所有成员的愿望,这将增加社会对公司的信心,这将对公司的财务业绩和资产回报率产生积极的影响。
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引用次数: 1
Factors of fraud triangle affecting the likelihood of material misstatements in financial statements: An empirical study 影响财务报表重大错报可能性的舞弊三角因素:实证研究
Q3 Social Sciences Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art8
Thanh Nga Doan, Thu Trang Ta
This study aims to identify and examine the three components of the fraud triangle theory that affect the likelihood of material misstatements in financial statements. With a sample of 150 listed companies from two stock exchanges in Vietnam, Ho Chi Minh City (HOSE) and Hanoi Stock Exchange (HNX) in 2019, this study uses multinomial logistic regression analysis to examine the relationship among factors. This study shows the impact of using the elements of the fraud triangle theory in forecasting the likelihood of material misstatement (Cressey, 1953; Romney et al., 1980). The results indicate that the following factors affect the possibility of material misstatements in financial statements of companies: debt ratio, return on assets, independence of the board members, selection of an audit firm, auditor change in comparison with the previous year, and historical financial statements with material misstatements. These findings of the study can be utilized to develop strategies to help identify companies that are likely to have material misstatements in their financial statements.
本研究旨在识别和检验影响财务报表重大错报可能性的舞弊三角理论的三个组成部分。本研究以2019年越南胡志明市(HOSE)和河内证券交易所(HNX)两家证券交易所的150家上市公司为样本,采用多项逻辑回归分析来检验各因素之间的关系。这项研究显示了使用舞弊三角理论的要素在预测重大错报可能性方面的影响(Cressey, 1953;Romney et al., 1980)。研究结果表明,影响公司财务报表重大错报可能性的因素有:负债率、资产收益率、董事会成员的独立性、审计事务所的选择、与上年相比审计师的变动以及存在重大错报的历史财务报表。这些研究结果可以用来制定战略,以帮助识别可能在其财务报表中有重大错报的公司。
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引用次数: 1
Effect of social media and organizational memory on hotel reputation: A partial least squares-structural equation approach 社会媒体和组织记忆对酒店声誉的影响:偏最小二乘结构方程方法
Q3 Social Sciences Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i4art7
Ahmad Heider Hussein Issa, Mohd Saiful Izwaan Saadon, Jehan Ahmad Kheiro Aburasul, Mohammad Falah Aljaman
This study aims to investigate the impact of organizational memory and social media on hotel reputation in Jordan. A self-administered questionnaire was employed in this study to collect data from 325 respondents using a convenience sampling technique. Partial least squares-structural equation modeling (PLS-SEM) was also used to test the suggested structural model. According to the study’s conclusions, social media and organizational memory have a favourable and significant impact on Jordanian hotels’ reputations. This study only covers respondents from Jordanian hotels due to a lack of finance and time, making it impossible to compare the results with those from other hospitality sectors. As a result, this is seen as a study constraint. Further research into the value of many facets of hotel reputation was conducted using importance-performance map analysis (IPMA). The results suggest that Jordanian hotels should utilize social media to boost their reputation. The findings of this study are meant to help Jordanian hotels comprehend the function that social media plays in enhancing hotel reputation. Findings from this study can help hotel managers and practitioners improve their digital reputation management approaches.
本研究旨在调查组织记忆和社交媒体对约旦酒店声誉的影响。本研究采用自填问卷,采用方便抽样法对325名受访者进行数据收集。采用偏最小二乘-结构方程模型(PLS-SEM)对该结构模型进行了验证。根据该研究的结论,社交媒体和组织记忆对约旦酒店的声誉有积极而显著的影响。由于缺乏资金和时间,本研究仅涵盖来自约旦酒店的受访者,因此无法将结果与其他酒店业的结果进行比较。因此,这被视为一种研究限制。利用重要性-绩效图分析(IPMA)对酒店声誉的许多方面的价值进行了进一步的研究。研究结果表明,约旦的酒店应该利用社交媒体来提升自己的声誉。这项研究的结果旨在帮助约旦酒店了解社交媒体在提高酒店声誉方面的作用。本研究的发现可以帮助酒店管理者和从业者改进他们的数字声誉管理方法。
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引用次数: 0
Investigating the determinants of working capital in the Gulf Cooperation Council 调查海湾合作委员会流动资金的决定因素
Q3 Social Sciences Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i3art1
Bashar Abu Khalaf, Antoine B. Awad, Mohammed Nassr
This study aims to identify the determinants affecting the working capital of non-financial companies listed on the Gulf Cooperation Council (GCC). All non-financial companies listed on Qatar, Oman, Saudi Arabia, United Arab Emirates, Bahrain, and Kuwait were collected and resulted in a total of 532 companies during the period of 2008–2021. The final sample included 135 companies (25.38 percent of the total number of non-financial companies in the GCC) that had at least 10 years of data out of the 14 years. This paper applied the panel regression (random and fixed effects techniques); the insignificant result of the Hausman test favored the random effect results. The results argued that there is a negative significant effect of leverage, profitability, and firm size on working capital. This suggests that high-leveraged companies tend to have less working capital and this is due to the commitment to servicing the debts. In addition, large companies tend to have less working capital since they have huge expenses to pay and this affects negatively their working capital level. Also, an interesting result is that highly profitable companies tend to have less working capital since they include themselves in more projects. While, there is a positive significant effect of growth and cash flow on working capital, which confirms that high-growth companies tend to have better working capital.
本研究旨在找出影响海湾合作委员会(GCC)非金融公司营运资金的决定因素。收集了2008-2021年期间在卡塔尔、阿曼、沙特阿拉伯、阿拉伯联合酋长国、巴林和科威特上市的所有非金融公司,共计532家公司。最后的样本包括135家公司(占海湾合作委员会非金融公司总数的25.38%),这些公司在14年中至少有10年的数据。本文采用了面板回归(随机效应和固定效应技术);豪斯曼检验的不显著结果倾向于随机效应结果。结果表明,杠杆率、盈利能力和企业规模对营运资金有显著的负向影响。这表明,高杠杆企业往往拥有较少的营运资金,这是由于它们承担偿债义务。此外,大公司往往有较少的营运资金,因为他们有巨大的费用要支付,这对他们的营运资金水平产生了负面影响。此外,一个有趣的结果是,高利润公司往往拥有较少的营运资金,因为他们将自己纳入更多的项目中。同时,增长和现金流对营运资金有显著的正影响,这证实了高增长公司往往拥有更好的营运资金。
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引用次数: 2
Dysfunctional design of campaign finance regulatory and post-election corruption 竞选财务监管的功能失调设计与选举后腐败
Q3 Social Sciences Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art13
Ibnu Sina Chandranegara, S. Bakhri
This study begins with the condition that almost every election held in Indonesia lacks accountability and transparency in campaign finance report cases. Matched to Mietzner’s (2015) and Briffault’s (2010) reports, there are always problems with the non-functioning of campaign finance arrangements in upholding the principles of transparency and accountability. As a result, the lack of accountability and transparency in implementing campaign finance arrangements often results in conflicts of interest that lead to post-election corruption. This article aims to discover the factors that hinder the functioning of campaign finance regulations that can encourage enforcement transparency and accountability. This research uses normative juridical methods with a comparative law approach. The object of this research is the election campaign funding regulation, especially local elections in Indonesia and focuses on the dysfunctional design of campaign finance regulations on local head elections. We found that the candidates often violate existing campaign finance regulations, with election administrators, law enforcement and the public openly tolerating such violations. Campaign finance regulations continue to develop, but they only prioritize administrative aspects in their implementation. In conclusion, changes needed to optimize fund management are funds obtained from campaigns owned by individuals and then have a reasonable candidate wealth ratio.
本研究的出发点是,印尼几乎每次选举都缺乏竞选财务报告案件的问责制和透明度。与Mietzner(2015)和Briffault(2010)的报告相匹配的是,竞选资金安排在坚持透明度和问责原则方面始终存在不运作的问题。因此,在执行竞选资金安排方面缺乏问责制和透明度,往往导致利益冲突,从而导致选举后的腐败。本文旨在发现阻碍竞选财务法规发挥作用的因素,这些法规可以鼓励执法透明度和问责制。本研究采用了规范的司法方法和比较法方法。本研究的对象是印度尼西亚的竞选资金监管,特别是地方选举,重点研究竞选资金监管在地方首长选举中的功能失调设计。我们发现,候选人经常违反现有的竞选财务条例,选举管理人员、执法部门和公众公开容忍这种违规行为。竞选财务条例继续发展,但它们在实施中只优先考虑行政方面。综上所述,优化资金管理需要改变的是,从个人拥有的竞选活动中获得资金,然后有一个合理的候选人财富比。
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引用次数: 0
Property right under the Ottoman legal taxation system 奥斯曼法律税收制度下的财产权
Q3 Social Sciences Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art3
Isuf Ahmeti, Mentor Lecaj
This paper aims to analyze the Ottoman taxation (timar) system which resembles medieval European feudalism. In this article, a chronological approach and contemporary scientific-methodological techniques have been used, as well as analytical and interpretation methods to clarify the Ottoman legal rules that regulate property rights focused in Kosovo. Based on this research, it has been found that the Ottoman government declared that all rural agricultural land belonged to the state, as well as that the peasant who worked on it had the status of an inherited tenant, and as a reward for his work he had the right to use it but as foreign property. This paper concludes that only a part of villagers representatives was integrated into the ranks of the spahis and the leaders of the Ottoman state, and Albanians had and kept such privileges until the end of foreign rule. This article is important to reflect on the influence that the Ottoman timar system had on the establishment of the Ottoman Empire in the countries which were its vassals, even though it has its own weaknesses (Kurmus & Yapucu, 2020).
本文旨在分析类似于中世纪欧洲封建制度的奥斯曼税收制度。在本文中,使用了时间顺序方法和当代科学方法技术,以及分析和解释方法来澄清管理科索沃产权的奥斯曼法律规则。基于这一研究,我们发现奥斯曼政府宣布所有的农村农业土地都属于国家,并且在这些土地上工作的农民具有继承佃农的地位,作为对他工作的奖励,他有权使用这些土地,但作为外国财产。本文的结论是,只有一部分村民代表被纳入了西班牙人和奥斯曼帝国领导人的行列,阿尔巴尼亚人拥有并保持着这种特权,直到外国统治结束。这篇文章对于反思奥斯曼帝国帖木儿制度对其属国建立奥斯曼帝国的影响很重要,尽管它有自己的弱点(Kurmus & Yapucu, 2020)。
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引用次数: 0
Protection of employees in international employment contracts 国际雇佣合同中对雇员的保护
Q3 Social Sciences Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art7
Ziad Kh. Al-Enizi, Waleed Fouad Mahameed
This study investigated the level of labor protection as per the international labor contract. Thus, the way applicable law is applied to international labor relations in Jordan and other Arab countries such as Kuwait and Bahrain, and Rome I Regulation were discussed (Council of the European Union, 2008). This was done to evaluate labor protection in Jordan compared to the other countries. Attempts were made to raise the problem, delineate the ongoing situation in Jordan, and suggest suitable solutions. The analytical method, and the survey of judiciary literature and relevant legal documents showed labor protection in Jordan is not suitable. This is because the Jordanian judiciary is contradictory regarding the interpretation of occurrences related to determining the applicable law, for there are no clear, explicit legal provisions in this regard. It was also suggested that the Jordanian legislator intervenes to protect the labor and provides legal regulations on the application of law. This study has provided the fertile soil for beneficiaries to enhance labor protection to make it conform to international standards, and for future research to aim at this purpose, and deal with labor rights in remote work or work performed in more than one country.
本研究以国际劳动合同为依据,考察劳工保护水平。因此,约旦和其他阿拉伯国家(如科威特和巴林)的国际劳工关系适用法律的方式,以及罗马一号条例进行了讨论(欧盟理事会,2008年)。这样做是为了将约旦的劳动保护与其他国家进行比较。曾试图提出这个问题,描述约旦目前的局势,并提出适当的解决办法。通过分析方法,以及对司法文献和相关法律文件的调查,表明劳动保护在约旦并不适用。这是因为约旦司法部门对与确定适用法律有关的事件的解释是矛盾的,因为在这方面没有明确、明确的法律规定。还有人建议,约旦立法者应进行干预,保护劳工,并就法律的适用提供法律规定。本研究为受益人加强劳动保护,使其与国际接轨提供了肥沃的土壤,也为今后针对这一目的开展研究,处理远程工作或在多个国家工作的劳动权利提供了肥沃的土壤。
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引用次数: 1
The contribution of bank intermediation to economic growth: Empirical evidence from CESEE countries 银行中介对经济增长的贡献:来自CESEE国家的经验证据
Q3 Social Sciences Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i4art19
Florije Miftari
The financial system is the crucial supporter of economic growth, as it is said to be the “blood” of economic activities. Many studies reveal the role and importance of the financial system in promoting economic development by raising growth through the accumulation and utilization of savings for productive investments (Levine, 2005). However, some studies highlight a negative or non-significant relationship which may differ depending on the sample of countries and the applied methodology, proxy of financial development, time period, etc. Based on the relevance of the topic and on the ongoing debate, the aim of this study is to explore the nexus and contribution of banking intermediation in the economic growth of some Central Eastern and South-Eastern European (CESEE) countries for the period 2010–2020. We use regression methods, ordinary least squares (OLS), and a fixed effect model to investigate the relationship between economic growth and bank intermediation. We measure the development of banking intermediation using banks’ credit to the private sector, credit to government and state-owned enterprises. The research results show that credits provided by banks do not affect economic growth and are in fact negatively related to economic growth, whereas the return on equity is positively related to economic growth.
金融体系是经济增长的重要支持者,被称为经济活动的“血液”。许多研究揭示了金融体系在促进经济发展中的作用和重要性,通过积累和利用储蓄进行生产性投资来提高经济增长(Levine, 2005)。然而,一些研究强调了一种负的或不显著的关系,这种关系可能因国家样本和应用方法、金融发展代理、时间段等而有所不同。基于该主题的相关性和正在进行的辩论,本研究的目的是探讨银行中介在2010-2020年期间一些中东欧和东南欧(CESEE)国家经济增长中的联系和贡献。我们使用回归方法、普通最小二乘(OLS)和固定效应模型来研究经济增长与银行中介之间的关系。我们用银行对私营部门的信贷、对政府和国有企业的信贷来衡量银行中介的发展。研究结果表明,银行提供的信贷不影响经济增长,实际上与经济增长呈负相关,而净资产收益率与经济增长呈正相关。
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引用次数: 0
期刊
Journal of Governance and Regulation
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