Pub Date : 2023-07-20DOI: 10.47577/business.v4i.9287
Andre Assis de Salles
The Covid-19 Pandemic has affected social and economic relations in the world economy, the national economies, and the financial markets. The production investment and financing in economies occur through these markets, particularly in the capital market. The idiosyncratic risk, one of the two total risk components, is associated with a specific productive project, an economic sector, a specific national economy or a capital market. This work aims to estimate the idiosyncratic risk of the Brazilian economy through heteroscedastic conditional models, to verify the initial impact of the Covid-19 Pandemic on the risk associated with productive projects developed in the Brazilian economy and the emerging economies. Daily data in US$, spanning from June 30, 2017, to July 1, 2020, were used.
{"title":"Assessing the First Shocks of the Covid-19 Pandemic on the Idiosyncratic Risk in the Brazilian and the Others Emerging Markets","authors":"Andre Assis de Salles","doi":"10.47577/business.v4i.9287","DOIUrl":"https://doi.org/10.47577/business.v4i.9287","url":null,"abstract":"The Covid-19 Pandemic has affected social and economic relations in the world economy, the national economies, and the financial markets. The production investment and financing in economies occur through these markets, particularly in the capital market. The idiosyncratic risk, one of the two total risk components, is associated with a specific productive project, an economic sector, a specific national economy or a capital market. This work aims to estimate the idiosyncratic risk of the Brazilian economy through heteroscedastic conditional models, to verify the initial impact of the Covid-19 Pandemic on the risk associated with productive projects developed in the Brazilian economy and the emerging economies. Daily data in US$, spanning from June 30, 2017, to July 1, 2020, were used.\u0000","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132301973","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 : 2023-07-12DOI: 10.47577/business.v3i.9224
Marian Maria-Liliana
Cultural heritage is an ideal resource for sustainable development, provided it is harnessed. In this article, the author presents the analysis of the built heritage from the point of view of the number of monuments in geographical profile, the structure of the monuments built according to their functional destination and the possibility of their use, emerging from the market analysis. The author also analyzes the economic and financial opportunities for safeguarding the cultural heritage built in the Republic of Moldova. The issues facing the built heritage segment include: the legal and technical regulatory issues; the technical aspects with reference to the specific materials of the restoration works and the special construction technologies correlated with the conditions characteristic of the area. The main problems refer to the lack or insufficiency of financial means for the rehabilitation and inclusion in the economic circuit of the built heritage, preserving its cultural value.
{"title":"Analysis of Moldova's built cultural heritage with commercial potential","authors":"Marian Maria-Liliana","doi":"10.47577/business.v3i.9224","DOIUrl":"https://doi.org/10.47577/business.v3i.9224","url":null,"abstract":"Cultural heritage is an ideal resource for sustainable development, provided it is harnessed. In this article, the author presents the analysis of the built heritage from the point of view of the number of monuments in geographical profile, the structure of the monuments built according to their functional destination and the possibility of their use, emerging from the market analysis. The author also analyzes the economic and financial opportunities for safeguarding the cultural heritage built in the Republic of Moldova. The issues facing the built heritage segment include: the legal and technical regulatory issues; the technical aspects with reference to the specific materials of the restoration works and the special construction technologies correlated with the conditions characteristic of the area. The main problems refer to the lack or insufficiency of financial means for the rehabilitation and inclusion in the economic circuit of the built heritage, preserving its cultural value.\u0000","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129682892","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 : 2023-05-29DOI: 10.47577/business.v3i.9002
John Rey G Lobaton
Micro, small, and medium-sized enterprises (MSMEs) and their employees have been particularly hard hit by the recession because of the COVID-19 pandemic. This study assesses the level of vulnerability and business resilience of two hundred seven (207) Village (Barangay) Micro Business Enterprises (BMBEs) in Bacolod City, Negros Occidental, Philippines. Likewise, it identifies the mechanisms, opportunities, and challenges of BMBEs in the new normal. Respondents of this study are from the wholesale and retail trade and food and beverage service sectors in Bacolod City who were selected using stratified random sampling. The descriptive-comparative research was used in the study and utilized both researcher-made and adapted questionnaires to gather data. Results showed that BMBEs had a moderate level of vulnerability and a high level of business resilience during the COVID-19 crisis. In terms of mechanisms and challenges, most BMBEs adopt technology for promotion purposes and have experienced insufficiency of cash flows to maintain operations. It can be concluded that the businesses were highly resilient during the COVID-19 crisis, as there is only a moderate extent of vulnerabilities from the BMBEs' internal operations. Businesses were able to absorb both internal and external shocks by adjusting to change and seizing opportunities.
{"title":"Vulnerability, Business Resilience, Mechanisms, and Challenges of Village (Barangay) Micro Business Enterprises in the New Normal","authors":"John Rey G Lobaton","doi":"10.47577/business.v3i.9002","DOIUrl":"https://doi.org/10.47577/business.v3i.9002","url":null,"abstract":"Micro, small, and medium-sized enterprises (MSMEs) and their employees have been particularly hard hit by the recession because of the COVID-19 pandemic. This study assesses the level of vulnerability and business resilience of two hundred seven (207) Village (Barangay) Micro Business Enterprises (BMBEs) in Bacolod City, Negros Occidental, Philippines. Likewise, it identifies the mechanisms, opportunities, and challenges of BMBEs in the new normal. Respondents of this study are from the wholesale and retail trade and food and beverage service sectors in Bacolod City who were selected using stratified random sampling. The descriptive-comparative research was used in the study and utilized both researcher-made and adapted questionnaires to gather data. Results showed that BMBEs had a moderate level of vulnerability and a high level of business resilience during the COVID-19 crisis. In terms of mechanisms and challenges, most BMBEs adopt technology for promotion purposes and have experienced insufficiency of cash flows to maintain operations. It can be concluded that the businesses were highly resilient during the COVID-19 crisis, as there is only a moderate extent of vulnerabilities from the BMBEs' internal operations. Businesses were able to absorb both internal and external shocks by adjusting to change and seizing opportunities.\u0000","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123380907","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 : 2023-04-17DOI: 10.47577/business.v3i.8754
Ali Abdulhassan Abbas, Dhay Amjed Jawad
Recently, the global recurrent and diverse crises have increased, and the risks have increased significantly, including the credit risks to the banking sector, and thus the bank has incurred large losses that have an impact on liquidity and profitability. Credit risks may lead to bank's bankruptcy or failure. This research attempts to find the relationship between credit risk, liquidity and profitability together. The data for the Commercial Bank of Iraq were used for a period of ten years. One of the most important objectives of the research is the bank credit, which has a major role in the process of economic development and direct economic activity towards development projects and investment of its accumulated deposits and provide interest for these deposits, and it was concluded that the bank should diversify its investments and increase the granting of loans in foreign currency. Financial restructuring and re-pricing of its shares and the trend in speculation in global markets, and to have investments in the shares of solid international companies to achieve financial flows within it for its balance sheet.
{"title":"Analysis of credit risk, liquidity and profitability of the Trade Bank of Iraq for the period (2012-2021)","authors":"Ali Abdulhassan Abbas, Dhay Amjed Jawad","doi":"10.47577/business.v3i.8754","DOIUrl":"https://doi.org/10.47577/business.v3i.8754","url":null,"abstract":"Recently, the global recurrent and diverse crises have increased, and the risks have increased significantly, including the credit risks to the banking sector, and thus the bank has incurred large losses that have an impact on liquidity and profitability. Credit risks may lead to bank's bankruptcy or failure. This research attempts to find the relationship between credit risk, liquidity and profitability together. The data for the Commercial Bank of Iraq were used for a period of ten years. One of the most important objectives of the research is the bank credit, which has a major role in the process of economic development and direct economic activity towards development projects and investment of its accumulated deposits and provide interest for these deposits, and it was concluded that the bank should diversify its investments and increase the granting of loans in foreign currency. Financial restructuring and re-pricing of its shares and the trend in speculation in global markets, and to have investments in the shares of solid international companies to achieve financial flows within it for its balance sheet.\u0000","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132592061","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 : 2023-03-07DOI: 10.47577/business.v3i.8562
Joyce Apple Sangat
Abstract. Background: This study assessed the extent of disaster risk management preparedness of a local beach and dive resort in Southern Negros Occidental in terms of natural disasters and man-made disasters as assessed by local tourism key players and identified the challenges in the disaster risk management preparedness of the local Beach and Dive Resort and a proposed Disaster Risk Management Preparedness Action Plan based on the findings. Method: The respondents of this study were the DRRM staff, Tourism Office Employees, Community Leaders, Tourists, and Beach and Dive Resort Personnel who were selected using quota sampling for tourists, and complete enumeration was utilized for DRRM Staff, Tourism Office employees, Community Leaders, and Beach and Dive Resort Personnel. This descriptive study utilized a researcher-made survey questionnaire to measure the extent of disaster risk management preparedness and challenges encountered by a local beach and dive resort. Results: The data gathered revealed that the extent of disaster risk management preparedness of a local beach and dive resort in terms of natural disasters as assessed by local tourism key players was found to be of great extent in the typhoon, floods, earthquakes, and landslides in all stages of disaster preparedness (before, during, and after). In terms of natural and man-made hazards, the resort management disaster preparedness was found to be a great extent. The need to develop a "culture on disaster risk management preparedness" of the community and the lack of communication/coordination among the stakeholders involved are the biggest challenges encountered by the tourism key players while preparing for natural hazards. While lack of communication/coordination among the stakeholders involved is the most common challenge encountered while preparing for man-made hazards. Conclusion: This study concluded that resort management needs to consider many factors in disaster risk management preparedness and the challenges they might encounter in preparing for hazards. To be adept with disaster risk management preparedness, the resort management needs to be abreast with the effective coordination and communication between tourism key players by developing a comprehensive directory of these key players that could help in an emergency. More importantly, the resort management must abide by the norms and standards set forth by the DRRM Act to ensure that tourists would perceive that the resort management has low risks. Practical Value of the Paper: This paper has value in the locale of the study and the community. The findings of this study were used in the development of the disaster risk management preparedness action plan for a local beach and dive resort of Negros Occidental in the areas of natural hazards (typhoon/flood and landslide/earthquake) and man-made hazards (crime and terrorism and health threat events). Likewise, the findings of this study significantly contribute to the exist
{"title":"Disaster Risk Management Preparedness and Challenges of a Local Beach and Dive Resort in Southern Negros Occidental","authors":"Joyce Apple Sangat","doi":"10.47577/business.v3i.8562","DOIUrl":"https://doi.org/10.47577/business.v3i.8562","url":null,"abstract":"Abstract. Background: This study assessed the extent of disaster risk management preparedness of a local beach and dive resort in Southern Negros Occidental in terms of natural disasters and man-made disasters as assessed by local tourism key players and identified the challenges in the disaster risk management preparedness of the local Beach and Dive Resort and a proposed Disaster Risk Management Preparedness Action Plan based on the findings.\u0000Method: The respondents of this study were the DRRM staff, Tourism Office Employees, Community Leaders, Tourists, and Beach and Dive Resort Personnel who were selected using quota sampling for tourists, and complete enumeration was utilized for DRRM Staff, Tourism Office employees, Community Leaders, and Beach and Dive Resort Personnel. This descriptive study utilized a researcher-made survey questionnaire to measure the extent of disaster risk management preparedness and challenges encountered by a local beach and dive resort.\u0000Results: The data gathered revealed that the extent of disaster risk management preparedness of a local beach and dive resort in terms of natural disasters as assessed by local tourism key players was found to be of great extent in the typhoon, floods, earthquakes, and landslides in all stages of disaster preparedness (before, during, and after). In terms of natural and man-made hazards, the resort management disaster preparedness was found to be a great extent.\u0000The need to develop a \"culture on disaster risk management preparedness\" of the community and the lack of communication/coordination among the stakeholders involved are the biggest challenges encountered by the tourism key players while preparing for natural hazards. While lack of communication/coordination among the stakeholders involved is the most common challenge encountered while preparing for man-made hazards.\u0000Conclusion: This study concluded that resort management needs to consider many factors in disaster risk management preparedness and the challenges they might encounter in preparing for hazards. To be adept with disaster risk management preparedness, the resort management needs to be abreast with the effective coordination and communication between tourism key players by developing a comprehensive directory of these key players that could help in an emergency. More importantly, the resort management must abide by the norms and standards set forth by the DRRM Act to ensure that tourists would perceive that the resort management has low risks.\u0000Practical Value of the Paper: This paper has value in the locale of the study and the community. The findings of this study were used in the development of the disaster risk management preparedness action plan for a local beach and dive resort of Negros Occidental in the areas of natural hazards (typhoon/flood and landslide/earthquake) and man-made hazards (crime and terrorism and health threat events). Likewise, the findings of this study significantly contribute to the exist","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131884060","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 : 2023-01-17DOI: 10.47577/business.v3i.8357
Helman Fachri
This study aims to determine whether occupational safety and health affect the job satisfaction of permanent employees at PT. Star Rubber, Kubu Raya Regency. The population in this study are all permanent employees at PT. Star Rubber Kubu Raya Regency as many as 131 people. Determining the number of samples using the slovin formula with a sample of 98 permanent employees using random sampling technique. The analytical method used in this research is validity test, reliability test, normality test, simple linear regression analysis, correlation coefficient, coefficient of determination and model feasibility test. Based on the results of simple linear regression, the equation Y = 3.855 + 0.465X is obtained. The simple correlation coefficient results show an R value of 0.611 meaning that the relationship between occupational safety and health has a strong relationship to job satisfaction. The coefficient of determination (R2) obtained is 0.374, meaning that job satisfaction is affected by occupational safety and health by 37.4% while the remaining 62.6% is influenced by other variables not examined in this study. The results of the model feasibility test obtained a significance value of 0.000 less than 0.05 meaning that the simple linear regression model is feasible to use to predict job satisfaction which is influenced by occupational safety and health at PT. Star Rubber, Kubu Raya Regency.
本研究旨在探讨职业安全与健康是否会影响Kubu Raya reggency星橡公司正式员工的工作满意度。本研究中的人口都是PT. Star Rubber Kubu Raya Regency的正式雇员，多达131人。采用随机抽样技术，以98名正式员工为样本，利用slovin公式确定样本数量。本研究使用的分析方法是效度检验、信度检验、正态性检验、简单线性回归分析、相关系数、决定系数和模型可行性检验。根据简单线性回归的结果，得到方程Y = 3.855 + 0.465X。简单相关系数结果显示，R值为0.611，说明职业安全卫生与工作满意度之间存在较强的关系。得到的决定系数(R2)为0.374，即职业安全卫生对工作满意度的影响为37.4%，其余62.6%受到本研究未考察的其他变量的影响。模型可行性检验结果的显著性值为0.000，小于0.05，说明简单线性回归模型可用于预测Kubu Raya reggency PT. Star Rubber的职业安全与健康对工作满意度的影响。
{"title":"The influence of occupational health and safety on job satisfaction of permanent employees PT. Star Rubber, Kubu Raya Regency","authors":"Helman Fachri","doi":"10.47577/business.v3i.8357","DOIUrl":"https://doi.org/10.47577/business.v3i.8357","url":null,"abstract":"This study aims to determine whether occupational safety and health affect the job satisfaction of permanent employees at PT. Star Rubber, Kubu Raya Regency. The population in this study are all permanent employees at PT. Star Rubber Kubu Raya Regency as many as 131 people. Determining the number of samples using the slovin formula with a sample of 98 permanent employees using random sampling technique. The analytical method used in this research is validity test, reliability test, normality test, simple linear regression analysis, correlation coefficient, coefficient of determination and model feasibility test. Based on the results of simple linear regression, the equation Y = 3.855 + 0.465X is obtained. The simple correlation coefficient results show an R value of 0.611 meaning that the relationship between occupational safety and health has a strong relationship to job satisfaction. The coefficient of determination (R2) obtained is 0.374, meaning that job satisfaction is affected by occupational safety and health by 37.4% while the remaining 62.6% is influenced by other variables not examined in this study. The results of the model feasibility test obtained a significance value of 0.000 less than 0.05 meaning that the simple linear regression model is feasible to use to predict job satisfaction which is influenced by occupational safety and health at PT. Star Rubber, Kubu Raya Regency.\u0000","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"189 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132936645","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 : 2023-01-06DOI: 10.47577/business.v3i.8273
Hafiza Khurami
The incident of 11 September 2001 played an important role the relations between Afghanistan and the United States. After that Afghanistan was the axis of attention to US foreign policy. The US Military presence in Afghanistan has different reason. Afghanistan is a tool for the United States to achieve its goal, because Afghanistan has a special geopolitical position through which it can achieve its ideological goals, one of these reasons could be the struggle against Islam. because the Middle East countries are the cradle of Islam. And the United States considers these countries to be the source of terrorism, which is the enemy of the United States. And to achieve its political goals by establishing military bases in Afghanistan under the influence of powers such as Russia, China and Iran. Afghanistan's proximity to the Middle East and Central Asia, which are rich in oil and gas resources, is also economically important to the United States. So Afghanistan's geopolitical position could be a good platform to achieve these US goals.
{"title":"Afghanistan and United States foregin relation after September 11th 2001","authors":"Hafiza Khurami","doi":"10.47577/business.v3i.8273","DOIUrl":"https://doi.org/10.47577/business.v3i.8273","url":null,"abstract":" The incident of 11 September 2001 played an important role the relations between Afghanistan and the United States. After that Afghanistan was the axis of attention to US foreign policy. The US Military presence in Afghanistan has different reason. Afghanistan is a tool for the United States to achieve its goal, because Afghanistan has a special geopolitical position through which it can achieve its ideological goals, one of these reasons could be the struggle against Islam.\u0000 because the Middle East countries are the cradle of Islam. And the United States considers these countries to be the source of terrorism, which is the enemy of the United States. And to achieve its political goals by establishing military bases in Afghanistan under the influence of powers such as Russia, China and Iran. Afghanistan's proximity to the Middle East and Central Asia, which are rich in oil and gas resources, is also economically important to the United States. So Afghanistan's geopolitical position could be a good platform to achieve these US goals.\u0000","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127000483","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 : 2022-12-28DOI: 10.47577/business.v2i3.8186
Shahab Ahmed Salim Mubarak AL Rawas, M. Jantan
Employee performance (EP) is critical for organizations and individuals. Prior literature focused on EP in the context of the private sector while few examined EP in the context of the public sector in emerging economies. The purpose of this study is to examine the effect of the job description (JD) on organizational justice (OJ) and EP in the context of public sector organizations in Oman. The population of this study includes five ministries in Oman. A stratified random sampling was deployed. A total of 420 public sector employees participated in this study. The findings showed that JD affected positively the EP and OJ. In addition, OJ has a positive impact on EP and mediated the effect of JD on EP. A clear and specified JD helps in improving the OJ and EP while establishing a culture of justice will positively lead to a better EP and enhance the explanation of the relationship between JD and EP. Decision makers are recommended to create clear JD and to improve the OJ to increase the EP of employees in the public sector.
{"title":"The Effect of Job Description on Employee Performance of Omani Public Sector: Mediating Role of Organizational Justice","authors":"Shahab Ahmed Salim Mubarak AL Rawas, M. Jantan","doi":"10.47577/business.v2i3.8186","DOIUrl":"https://doi.org/10.47577/business.v2i3.8186","url":null,"abstract":"Employee performance (EP) is critical for organizations and individuals. Prior literature focused on EP in the context of the private sector while few examined EP in the context of the public sector in emerging economies. The purpose of this study is to examine the effect of the job description (JD) on organizational justice (OJ) and EP in the context of public sector organizations in Oman. The population of this study includes five ministries in Oman. A stratified random sampling was deployed. A total of 420 public sector employees participated in this study. The findings showed that JD affected positively the EP and OJ. In addition, OJ has a positive impact on EP and mediated the effect of JD on EP. A clear and specified JD helps in improving the OJ and EP while establishing a culture of justice will positively lead to a better EP and enhance the explanation of the relationship between JD and EP. Decision makers are recommended to create clear JD and to improve the OJ to increase the EP of employees in the public sector.","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"791 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123921682","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 : 2022-12-20DOI: 10.47577/business.v2i3.8067
A. Wahhab, Mohammed Abd Ali M.A. Al Fattehallah, Mohammed Hwueish Allawi Alsujair
The current research aims to test and analyze the relationship between the level of transparency of financial reporting and the risks of accounting information for a sample of private commercial banks in the Iraq Stock Exchange. The transparency of financial reporting was assessed using the S&P500 indices, and the level of accounting information risk was evaluated using the S&P500 indices, representing fragmented and reduced risks. Unanswered information within the S&P500 indices' requirements consists of 98 conditions. To achieve the research objectives and test its hypotheses, the applied approach was used to evaluate the research variables in a sample of commercial banks listed on the Iraq Stock Exchange, which amounted to (10) selected banks for the period (2016-2021). In comparison, the inferential statistical method was used to test and analyze the research hypotheses using Excel and SPSS26 programs. The research reached a set of conclusions, the most important of which was the low level of transparency in private commercial banks, especially in the two main categories of (S&P500) indicators: ownership structure and shareholder rights, and the board of directors and management procedures, as both had the largest share of risks, which indicates a high risk of accounting information. The research concluded with several recommendations, the most important of which was working to oblige banks to expand disclosure and work with the mechanisms of S & P500 indicators and apply them annually to follow up on the level of transparency development in them to reduce the risks of accounting information.
{"title":"Transparency of Financial Reporting According to the S&P500 Indices and its Implications for Accounting Information Risks - Evidence from the Iraq Stock Exchange","authors":"A. Wahhab, Mohammed Abd Ali M.A. Al Fattehallah, Mohammed Hwueish Allawi Alsujair","doi":"10.47577/business.v2i3.8067","DOIUrl":"https://doi.org/10.47577/business.v2i3.8067","url":null,"abstract":"The current research aims to test and analyze the relationship between the level of transparency of financial reporting and the risks of accounting information for a sample of private commercial banks in the Iraq Stock Exchange. The transparency of financial reporting was assessed using the S&P500 indices, and the level of accounting information risk was evaluated using the S&P500 indices, representing fragmented and reduced risks. Unanswered information within the S&P500 indices' requirements consists of 98 conditions. To achieve the research objectives and test its hypotheses, the applied approach was used to evaluate the research variables in a sample of commercial banks listed on the Iraq Stock Exchange, which amounted to (10) selected banks for the period (2016-2021). In comparison, the inferential statistical method was used to test and analyze the research hypotheses using Excel and SPSS26 programs. The research reached a set of conclusions, the most important of which was the low level of transparency in private commercial banks, especially in the two main categories of (S&P500) indicators: ownership structure and shareholder rights, and the board of directors and management procedures, as both had the largest share of risks, which indicates a high risk of accounting information. The research concluded with several recommendations, the most important of which was working to oblige banks to expand disclosure and work with the mechanisms of S & P500 indicators and apply them annually to follow up on the level of transparency development in them to reduce the risks of accounting information.","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133010494","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 : 2022-12-12DOI: 10.47577/business.v2i3.7926
Wael Alasfar
The purpose of this paper is to investigate the impact of transparency on achieving effective procurement in the Syrian Telecommunication Sector. In addition, it aims to assessing the level of awareness and understanding the concepts of transparency and effective procurement in the Syrian context. The research methodology involved the adoption of a survey as a research strategy and quantitative approach, utilized a self-administered questionnaire, to arrive at the major findings of the study. The type of research is a single cross-sectional design in which the collection of data from the respondents was carried out only once. Data was analyzed using the statistical package for social sciences (SPSS). The paper revealed that there is an impact of transparency on achieving effective procurement in the Syrian Telecommunication Sector. It also revealed that there is a high level of awareness among the respondents about the concepts of transparency and effective procurement. As far as the researcher is aware, this paper is the first to investigate the impact of transparency on achieving effective procurement in the Syrian telecommunication sector; thus its finding will be an original contribution to the field of transparency and effective procurement. In addition, as there has been a shortage of research in the field of transparency, generally in the Middle East countries, the researcher hopes that this paper will establish a foundation for further research in the region.
{"title":"The Impact of Transparency on Achieving Effective Procurement in the Syrian Telecommunication Sector","authors":"Wael Alasfar","doi":"10.47577/business.v2i3.7926","DOIUrl":"https://doi.org/10.47577/business.v2i3.7926","url":null,"abstract":"The purpose of this paper is to investigate the impact of transparency on achieving effective procurement in the Syrian Telecommunication Sector. In addition, it aims to assessing the level of awareness and understanding the concepts of transparency and effective procurement in the Syrian context.\u0000The research methodology involved the adoption of a survey as a research strategy and quantitative approach, utilized a self-administered questionnaire, to arrive at the major findings of the study. The type of research is a single cross-sectional design in which the collection of data from the respondents was carried out only once. Data was analyzed using the statistical package for social sciences (SPSS). \u0000The paper revealed that there is an impact of transparency on achieving effective procurement in the Syrian Telecommunication Sector. It also revealed that there is a high level of awareness among the respondents about the concepts of transparency and effective procurement.\u0000As far as the researcher is aware, this paper is the first to investigate the impact of transparency on achieving effective procurement in the Syrian telecommunication sector; thus its finding will be an original contribution to the field of transparency and effective procurement. In addition, as there has been a shortage of research in the field of transparency, generally in the Middle East countries, the researcher hopes that this paper will establish a foundation for further research in the region.\u0000","PeriodicalId":341074,"journal":{"name":"Technium Business and Management","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129621771","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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