Pub Date : 2021-11-08DOI: 10.47750/CIBG.2021.27.05.133
Muneeba Nazim, Asma Saher, Noman Arshed, H. Rehman
For decades economic growth determinants have been the centre of attention among theoretical and development economists. Theoretical economists have built models of economic growth, while development economists were concerned about how these growth models behave in the long run. Previouslyresources were considered as an engine to growth, but they were prone to diminishing returns. The more recent models emphasized the role of knowledge augmented labor which may defy diminishing returns. For this, human capital is proposed as one of the main ingredients to economic growth as proposed by both neo-classical and new growth models. This studyanalyseswhether there is a precedence of the law of diminishing returns in sixty-six lower-income nations of the world.And determine whether the indicators of human capital index (HCI) can ease this diminishing return. The HCI is developed into four sub-indexes which are Capacity, Deployment, Development and Know-how. We used the robust OLS method to find how therefour sub-index of human capital work in this group of countries. The results show that the convergence hypothesishints atthe law of diminishing returns for sample countries. But by investing in human capital, or one of its sub-components, the intensity of diminishing returns will be eased.
{"title":"EVADING LAW OF DIMINISHING RETURNS, A CASE OF HUMAN CAPITAL DEVELOPMENT","authors":"Muneeba Nazim, Asma Saher, Noman Arshed, H. Rehman","doi":"10.47750/CIBG.2021.27.05.133","DOIUrl":"https://doi.org/10.47750/CIBG.2021.27.05.133","url":null,"abstract":"For decades economic growth determinants have been the centre of attention among theoretical and development economists. Theoretical economists have built models of economic growth, while development economists were concerned about how these growth models behave in the long run. Previouslyresources were considered as an engine to growth, but they were prone to diminishing returns. The more recent models emphasized the role of knowledge augmented labor which may defy diminishing returns. For this, human capital is proposed as one of the main ingredients to economic growth as proposed by both neo-classical and new growth models. This studyanalyseswhether there is a precedence of the law of diminishing returns in sixty-six lower-income nations of the world.And determine whether the indicators of human capital index (HCI) can ease this diminishing return. The HCI is developed into four sub-indexes which are Capacity, Deployment, Development and Know-how. We used the robust OLS method to find how therefour sub-index of human capital work in this group of countries. The results show that the convergence hypothesishints atthe law of diminishing returns for sample countries. But by investing in human capital, or one of its sub-components, the intensity of diminishing returns will be eased.","PeriodicalId":241562,"journal":{"name":"The Journal of Contemporary Issues in Business and Government","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130918184","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-06DOI: 10.47750/CIBG.2021.27.05.132
Abdul-Wahab D. Salman
The pages of this research are an attempt to study that close relationship which links between the narrative event and time by studying the patterns of building the narrative event in the stories (The Apple of Socrates) by the storyteller (Mohammed Alwan Jabor) . This is due to the exceptional importance of these stories in the course of the short story for the prestigious position that its writer enjoys among the story writers in Iraq Through research . We found that the formats for constructing the narrative event in this collection of stories were organized into only four types with the difference in the proportions of their use by the author from one format to another The writer used (sequential construction) when the narrative events are moving in an ascending line . It is used (overlapping construction) when the narrative events overlap each other . And there is no need to know their chronological sequence . He also used (parallel construction) in those stories that include telling two stories or more at the same time. As for stories that include telling the same event several times and from different points of view where are used repetitive construction This diversity has helped in the use of these methods of building on the storyteller ( Mohammad Alwan Jabor ) access to the field of narrative experimentation from its widest doors .
{"title":"FORMS OF CONSTRUCTING THE NARRATIVE EVENT IN THE STORIES OF ( MOHAMMED ALWANJABOR ) GROUP OF ( SOCRATES' APPLE ) AS A MODEL","authors":"Abdul-Wahab D. Salman","doi":"10.47750/CIBG.2021.27.05.132","DOIUrl":"https://doi.org/10.47750/CIBG.2021.27.05.132","url":null,"abstract":"The pages of this research are an attempt to study that close relationship which links between the narrative event and time by studying the patterns of building the narrative event in the stories (The Apple of Socrates) by the storyteller (Mohammed Alwan Jabor) . This is due to the exceptional importance of these stories in the course of the short story for the prestigious position that its writer enjoys among the story writers in Iraq Through research . We found that the formats for constructing the narrative event in this collection of stories were organized into only four types with the difference in the proportions of their use by the author from one format to another The writer used (sequential construction) when the narrative events are moving in an ascending line . It is used (overlapping construction) when the narrative events overlap each other . And there is no need to know their chronological sequence . He also used (parallel construction) in those stories that include telling two stories or more at the same time. As for stories that include telling the same event several times and from different points of view where are used repetitive construction This diversity has helped in the use of these methods of building on the storyteller ( Mohammad Alwan Jabor ) access to the field of narrative experimentation from its widest doors .","PeriodicalId":241562,"journal":{"name":"The Journal of Contemporary Issues in Business and Government","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132773517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-06DOI: 10.47750/CIBG.2021.27.05.131
Manal Hameed Majeed
The agricultural sector suffers from many risks and natural disasters, such as droughts and heavy rains that cause floods, as well as hail and agricultural pests, etc., that threaten agricultural activity and reduce it, which leads to the failure of farmers and peasants for fear of being subjected to continuous losses. Nevertheless, we notice almost complete reluctance to move towards agricultural insurance, due to the dependence of farmers on the government, which adopts the principle of compensation instead of agricultural insurance when natural disasters happen despite the difficulties and financial hardship as well as the suspicion of corruption that haunt the compensation process and this represents the most important problem for research In addition to the weakness of agricultural insurance With its current mechanisms and the absence of its own law that includes government support. The importance of the study is highlighted through the role of agricultural insurance in continuing to secure farmers ’income and ensuring food access to the citizen, as it is a true contributor to reducing agricultural risks. The research aims to analyze the current reality to find new frameworks by proposing a draft law on agricultural insurance and establishing a fund for managing agricultural risks that will be a substitute for the law in the event that it is not legislated or because of the delay in the legislative procedures of the law. The research reached several conclusions, the most important of which is the absence of a law on agricultural insurance, in addition to the absence of any government support for this activity other than global experiences. Several recommendations were presented, the most important of which are:The necessity of having a strategy for agricultural insurance that includes government support for insurance premiums of no less than 30% and the establishment of a Shareholding company consisting of the public and private sectors, In addition to forming of specialized committees to establish a partnership between farmers and the Ministry of Agriculture to raise awareness of this type of insurance.
{"title":"ANALYSIS OF THE AGRICULTURAL INSURANCE PORTFOLIO FOR THE IRAQI NATIONAL INSURANCE COMPANY","authors":"Manal Hameed Majeed","doi":"10.47750/CIBG.2021.27.05.131","DOIUrl":"https://doi.org/10.47750/CIBG.2021.27.05.131","url":null,"abstract":"The agricultural sector suffers from many risks and natural disasters, such as droughts and heavy rains that cause floods, as well as hail and agricultural pests, etc., that threaten agricultural activity and reduce it, which leads to the failure of farmers and peasants for fear of being subjected to continuous losses. Nevertheless, we notice almost complete reluctance to move towards agricultural insurance, due to the dependence of farmers on the government, which adopts the principle of compensation instead of agricultural insurance when natural disasters happen despite the difficulties and financial hardship as well as the suspicion of corruption that haunt the compensation process and this represents the most important problem for research In addition to the weakness of agricultural insurance With its current mechanisms and the absence of its own law that includes government support. The importance of the study is highlighted through the role of agricultural insurance in continuing to secure farmers ’income and ensuring food access to the citizen, as it is a true contributor to reducing agricultural risks. The research aims to analyze the current reality to find new frameworks by proposing a draft law on agricultural insurance and establishing a fund for managing agricultural risks that will be a substitute for the law in the event that it is not legislated or because of the delay in the legislative procedures of the law. The research reached several conclusions, the most important of which is the absence of a law on agricultural insurance, in addition to the absence of any government support for this activity other than global experiences. Several recommendations were presented, the most important of which are:The necessity of having a strategy for agricultural insurance that includes government support for insurance premiums of no less than 30% and the establishment of a Shareholding company consisting of the public and private sectors, In addition to forming of specialized committees to establish a partnership between farmers and the Ministry of Agriculture to raise awareness of this type of insurance.","PeriodicalId":241562,"journal":{"name":"The Journal of Contemporary Issues in Business and Government","volume":"195 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123380434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-01DOI: 10.47750/CIBG.2021.27.05.128
Telmo Pablo Loli-Poma, TayyibaKausar, Faisal Iqbal, Edwin Ramirez-Asis, Edwin Asnate-Salazar
Present study examines the effect of human capital accumulation and its influencing variables such as expenditure on education and quality of education, labor force, free trade and investment and its impact on economic development which can be measured in terms of Gross Domestic Product and GDP per capita. The data for the current study is comprised of economic indicators from almost 181 countries around the globe while using the panel technique. The outcome of the study suggest that enhancing the quality level of education through increasing the budget expenditure for education sector will result in capable work force which will in turn promote the economic growth of our country, similarly funds reimbursements towards fixed capital and free trade are also major determinants of economic development. The present study is also unique in terms of data collection from a vast number of countries to generate the empirical findings related to the topic.
{"title":"NEXUS BETWEEN HUMAN CAPITAL ACCUMULATION AND ECONOMIC GROWTH","authors":"Telmo Pablo Loli-Poma, TayyibaKausar, Faisal Iqbal, Edwin Ramirez-Asis, Edwin Asnate-Salazar","doi":"10.47750/CIBG.2021.27.05.128","DOIUrl":"https://doi.org/10.47750/CIBG.2021.27.05.128","url":null,"abstract":"Present study examines the effect of human capital accumulation and its influencing variables such as expenditure on education and quality of education, labor force, free trade and investment and its impact on economic development which can be measured in terms of Gross Domestic Product and GDP per capita. The data for the current study is comprised of economic indicators from almost 181 countries around the globe while using the panel technique. The outcome of the study suggest that enhancing the quality level of education through increasing the budget expenditure for education sector will result in capable work force which will in turn promote the economic growth of our country, similarly funds reimbursements towards fixed capital and free trade are also major determinants of economic development. The present study is also unique in terms of data collection from a vast number of countries to generate the empirical findings related to the topic.","PeriodicalId":241562,"journal":{"name":"The Journal of Contemporary Issues in Business and Government","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130099131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-29DOI: 10.47750/CIBG.2021.27.05.123
Farbodsouri Farbodsouri
In today's world, developed and developing countries are all aware of the importance of small and medium-sized businesses for economic growth and development. Such businesses have also attracted the attention of researchers in recent decades due to their large share in GDP, job creation and reduction of economic problems. Given the impact of small and medium-sized enterprises on economic growth and development and revenue growth, the need for growth of such companies is becoming more and more apparent that one of the ways to develop them is to use e-commerce. Therefore, considering the importance of the issue, the present paper has identified and prioritized the factors affecting the use of e-commerce in small and medium-sized enterprises in Iran. The statistical population of this study consists of senior and middle managers of small and medium-sized enterprises located in Tehran. By using random sampling method, 130 people were selected as a statistical sample. With the help of a researcher-made questionnaire, the necessary information was collected and analyzed by using SPSS software version 24. The results of the analysis of research hypotheses show that there is a significant positive relationship between technological factors and e-commerce. The correlation between organizational factors and e-commerce is also confirmed. In addition, the relationship between environmental factors and e-commerce is confirmed. Finally, other results show that the use of e-commerce can affect business performance.
{"title":"IDENTIFYING AND PRIORITIZING THE FACTORS AFFECTING THE USE OF E-COMMERCE IN SMALL AND MEDIUM-SIZED ENTERPRISES","authors":"Farbodsouri Farbodsouri","doi":"10.47750/CIBG.2021.27.05.123","DOIUrl":"https://doi.org/10.47750/CIBG.2021.27.05.123","url":null,"abstract":"In today's world, developed and developing countries are all aware of the importance of small and medium-sized businesses for economic growth and development. Such businesses have also attracted the attention of researchers in recent decades due to their large share in GDP, job creation and reduction of economic problems. Given the impact of small and medium-sized enterprises on economic growth and development and revenue growth, the need for growth of such companies is becoming more and more apparent that one of the ways to develop them is to use e-commerce. Therefore, considering the importance of the issue, the present paper has identified and prioritized the factors affecting the use of e-commerce in small and medium-sized enterprises in Iran. The statistical population of this study consists of senior and middle managers of small and medium-sized enterprises located in Tehran. By using random sampling method, 130 people were selected as a statistical sample. With the help of a researcher-made questionnaire, the necessary information was collected and analyzed by using SPSS software version 24. The results of the analysis of research hypotheses show that there is a significant positive relationship between technological factors and e-commerce. The correlation between organizational factors and e-commerce is also confirmed. In addition, the relationship between environmental factors and e-commerce is confirmed. Finally, other results show that the use of e-commerce can affect business performance.","PeriodicalId":241562,"journal":{"name":"The Journal of Contemporary Issues in Business and Government","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124954557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-29DOI: 10.47750/CIBG.2021.27.05.127
Najma Yasmeen, A. Ashraf, Alia Manzoor, Malka Liaquat
Purpose: The purpose is to add constructive points in the existing literature by identifying drivers that encompass the journey from creating awareness tothe ultimate adoption of the cryptocurrency payment system. Methodology: Certain aspects from the TAM Model, Innovation of Diffusion Theory, & AIDA Model are synthesized to form a holistic framework. To test the model, data from 250 digital banking users was collected via survey method and analysed through SEM. Originality: This study has significance for marketers, traders, digital banking users, and ultimate buyers of cryptocurrency as it would help them identify which areas need to be addressed for tackling early adopters Findings: Personal level characteristics significantly influence awareness, and adoption of cryptocurrencies. Perceived benefits and risks associated with the use of cryptocurrencies moderates the relationship between crypto-currency awareness and its adoption. Implications:The multi-perspective framework is believed to synthesize debates and discussions in the existing literature and provide the basis for future research.
{"title":"CRYPTOCURRENCY PERSPECTIVE: THE DRIVERS LEADING FROM AWARENESS TO ADOPTION- A CASE OF PAKISTAN","authors":"Najma Yasmeen, A. Ashraf, Alia Manzoor, Malka Liaquat","doi":"10.47750/CIBG.2021.27.05.127","DOIUrl":"https://doi.org/10.47750/CIBG.2021.27.05.127","url":null,"abstract":"Purpose: The purpose is to add constructive points in the existing literature by identifying drivers that encompass the journey from creating awareness tothe ultimate adoption of the cryptocurrency payment system. Methodology: Certain aspects from the TAM Model, Innovation of Diffusion Theory, & AIDA Model are synthesized to form a holistic framework. To test the model, data from 250 digital banking users was collected via survey method and analysed through SEM. Originality: This study has significance for marketers, traders, digital banking users, and ultimate buyers of cryptocurrency as it would help them identify which areas need to be addressed for tackling early adopters Findings: Personal level characteristics significantly influence awareness, and adoption of cryptocurrencies. Perceived benefits and risks associated with the use of cryptocurrencies moderates the relationship between crypto-currency awareness and its adoption. Implications:The multi-perspective framework is believed to synthesize debates and discussions in the existing literature and provide the basis for future research.","PeriodicalId":241562,"journal":{"name":"The Journal of Contemporary Issues in Business and Government","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131656557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-29DOI: 10.47750/CIBG.2021.27.05.125
F. Souri
One of the most significant duties encountered by the managers of an enterprise is decision-making. Just like other individuals of the society, the managers have specific individual differences, talents, motivations, inclinations and desires and enjoy from different attitudes, knowledge and value system which can be influential upon the financing policies. The present research deals with review of the influence of the managers’ optimism upon the financing policies and its consequences upon the companies admitted in Tehran Stock Exchange Regarding the purpose, this is an applied research and with respect to the execution, it is descriptive-correlational. In line with this goal, the information of 125 companies in Tehran Stock Exchange during a time period of 2015-2019 were studied. In this research, in order to measure the management overconfidence, the three metrics based on the managers’ bias in prediction of the revenue, investment decisions made by the managers and the investment were used. To test the hypotheses, the multivariable regression with combined data were used. The research findings indicated that the managers’ optimistic behavioral features resulted in an increase in managers’ use of financing patterns through the lever of debt in the companies admitted in Tehran Stock Exchange
{"title":"THE INFLUENCE OF BEHAVIORAL FEATURES OF THE MANAGERS UPON FINANCING OF THE COMPANIES ADMITTED IN TEHRAN STOCK EXCHANGE","authors":"F. Souri","doi":"10.47750/CIBG.2021.27.05.125","DOIUrl":"https://doi.org/10.47750/CIBG.2021.27.05.125","url":null,"abstract":"One of the most significant duties encountered by the managers of an enterprise is decision-making. Just like other individuals of the society, the managers have specific individual differences, talents, motivations, inclinations and desires and enjoy from different attitudes, knowledge and value system which can be influential upon the financing policies. The present research deals with review of the influence of the managers’ optimism upon the financing policies and its consequences upon the companies admitted in Tehran Stock Exchange Regarding the purpose, this is an applied research and with respect to the execution, it is descriptive-correlational. In line with this goal, the information of 125 companies in Tehran Stock Exchange during a time period of 2015-2019 were studied. In this research, in order to measure the management overconfidence, the three metrics based on the managers’ bias in prediction of the revenue, investment decisions made by the managers and the investment were used. To test the hypotheses, the multivariable regression with combined data were used. The research findings indicated that the managers’ optimistic behavioral features resulted in an increase in managers’ use of financing patterns through the lever of debt in the companies admitted in Tehran Stock Exchange","PeriodicalId":241562,"journal":{"name":"The Journal of Contemporary Issues in Business and Government","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131334062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-29DOI: 10.47750/CIBG.2021.27.05.124
P. Nivetha, S. Prasanth
The primary objective of this research study is to investigate non-performing assets in Indian educational loans. Education is a critical foundation of the Indian economy. It represents the primary source of livelihood for the development and the development of an economy. Educational loans are very important in order to achieve technological development and, implicitly, to reduce costs and use sustainable strategies. The data sample was collected from 80 lenders (bank managers) and 80 borrowers of education loans from Pudukkottai district, Tamilnadu state in India. The Multi Stage Disproportionate Sampling method has been applied for the purpose of collecting information from both the borrowers and the lenders. The analysis results refute the hypothesis, as there is no substantial variation in how various types of banks manage nonperforming assets in educational credit, since the bulk of NPA instances in educational credit are the consequence of borrowers' intentional default. The majority of defaults were caused by political leaders' announcements of debt forgiveness. The empirical results are relevant and contribute to a better understanding of the impact of non-performing assets in educational loans on sustainable economic growth in India. .
{"title":"ANALYZING NON-PERFORMING ASSETS IN EDUCATIONAL LOANS:A CASE STUDY OF INDIA","authors":"P. Nivetha, S. Prasanth","doi":"10.47750/CIBG.2021.27.05.124","DOIUrl":"https://doi.org/10.47750/CIBG.2021.27.05.124","url":null,"abstract":"The primary objective of this research study is to investigate non-performing assets in Indian educational loans. Education is a critical foundation of the Indian economy. It represents the primary source of livelihood for the development and the development of an economy. Educational loans are very important in order to achieve technological development and, implicitly, to reduce costs and use sustainable strategies. The data sample was collected from 80 lenders (bank managers) and 80 borrowers of education loans from Pudukkottai district, Tamilnadu state in India. The Multi Stage Disproportionate Sampling method has been applied for the purpose of collecting information from both the borrowers and the lenders. The analysis results refute the hypothesis, as there is no substantial variation in how various types of banks manage nonperforming assets in educational credit, since the bulk of NPA instances in educational credit are the consequence of borrowers' intentional default. The majority of defaults were caused by political leaders' announcements of debt forgiveness. The empirical results are relevant and contribute to a better understanding of the impact of non-performing assets in educational loans on sustainable economic growth in India. .","PeriodicalId":241562,"journal":{"name":"The Journal of Contemporary Issues in Business and Government","volume":"158 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122137366","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-29DOI: 10.47750/CIBG.2021.27.05.122
F. Souri
The cost management is a system for planning and control of the costs for the creation of which there are numerous ways. Every organization shall adopt a more appropriate method with respect to their terms and conditions. The cost management assists in identification, gathering, classification and allocation of the information that are used in planning, control and decision-making, for keeping a desirable limit of the costs. Just like every other institutes, the Islamic Azad University requires an optimized use of the cost management to control and reduce its expenses. For this reason and with respect to the importance of the case, the present research has dealt with identifying and prioritizing the barriers on execution of the cost management in the Islamic Azad University. Enjoying the experts’ theories and by the means of a conducted questionnaire, using the structural equations, the result of the research data analysis indicated that the factor of “failure in accurate assessment of the performance of the chancellors of the university branches and regions” is the most important barrier in accurate management of the costs in Islamic Azad University. After that “unwillingness of the staff for economization, and for endeavor to decline the costs” included the highest level of factor loading in this case. It was also observed that the barrier of “ not paying attention to the liability assessment accounting system” is in the second place in raking of the executive barriers and after that “failure in benefiting from modern costing techniques” is in the next place. Furthermore, “failure in execution of appropriate encouraging and punishment policies”, “uncompetitiveness of the system and a weak demand for response”, “inexistence of a uniform culture of economization within the university’s environment”, and “not paying the required attention to the missed opportunity costs” are in the next places. Eventually the barriers of “not paying attention to the dedicated budget”, “not paying attention to the efficacy, effectiveness and economic efficiency of the organizational activities” and “the university’s dependence on the tuition incomes” are on the lower levels of importance from the viewpoint of the respondents.
{"title":"IDENTIFYING & PRIORITIZING THE BARRIERS ON EXECUTION OF COST MANAGEMENT","authors":"F. Souri","doi":"10.47750/CIBG.2021.27.05.122","DOIUrl":"https://doi.org/10.47750/CIBG.2021.27.05.122","url":null,"abstract":"The cost management is a system for planning and control of the costs for the creation of which there are numerous ways. Every organization shall adopt a more appropriate method with respect to their terms and conditions. The cost management assists in identification, gathering, classification and allocation of the information that are used in planning, control and decision-making, for keeping a desirable limit of the costs. Just like every other institutes, the Islamic Azad University requires an optimized use of the cost management to control and reduce its expenses. For this reason and with respect to the importance of the case, the present research has dealt with identifying and prioritizing the barriers on execution of the cost management in the Islamic Azad University. Enjoying the experts’ theories and by the means of a conducted questionnaire, using the structural equations, the result of the research data analysis indicated that the factor of “failure in accurate assessment of the performance of the chancellors of the university branches and regions” is the most important barrier in accurate management of the costs in Islamic Azad University. After that “unwillingness of the staff for economization, and for endeavor to decline the costs” included the highest level of factor loading in this case. It was also observed that the barrier of “ not paying attention to the liability assessment accounting system” is in the second place in raking of the executive barriers and after that “failure in benefiting from modern costing techniques” is in the next place. Furthermore, “failure in execution of appropriate encouraging and punishment policies”, “uncompetitiveness of the system and a weak demand for response”, “inexistence of a uniform culture of economization within the university’s environment”, and “not paying the required attention to the missed opportunity costs” are in the next places. Eventually the barriers of “not paying attention to the dedicated budget”, “not paying attention to the efficacy, effectiveness and economic efficiency of the organizational activities” and “the university’s dependence on the tuition incomes” are on the lower levels of importance from the viewpoint of the respondents.","PeriodicalId":241562,"journal":{"name":"The Journal of Contemporary Issues in Business and Government","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127342398","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-27DOI: 10.47750/CIBG.2021.27.05.120
Manzir Abbas Sadaf Sheikh
{"title":"EXPLORING MADRASSA EDUCATION WITH REFERENCE TO CHILD RIGHTS IN PAKISTAN","authors":"Manzir Abbas Sadaf Sheikh","doi":"10.47750/CIBG.2021.27.05.120","DOIUrl":"https://doi.org/10.47750/CIBG.2021.27.05.120","url":null,"abstract":"","PeriodicalId":241562,"journal":{"name":"The Journal of Contemporary Issues in Business and Government","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122966413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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