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WHY HAS THE US FAILED TO RECOGNIZE THE STRATEGIC IMPORTANCE OF APPRENTICESHIPS TO ITS ECONOMY AND SOCIETY? 为什么美国未能认识到学徒制对其经济和社会的战略重要性?
IF 0.7 Pub Date : 2020-03-01 DOI: 10.18374/jims-20-1.4
G. Andreopoulos, G. Andreopoulos, Beverlee Dacey, Alexandros Panayides
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引用次数: 0
IMPACT OF TABBACO INDUSTRY IN THE PERFORMANCES OF US ECONOMY 烟草业对美国经济表现的影响
IF 0.7 Pub Date : 2020-03-01 DOI: 10.18374/jims-20-1.2
Fulop Agota
Automotive industry is playing an important role in the US economy. We analyze the production of passenger cars in US during the period 1947-2016. The impact of oil price on the number of passenger cars produced is evaluated. Influence of automotive industry on GDP and unemployment rate is evaluated. Regression models are designed and used to generate analysis and conclusions
汽车工业在美国经济中扮演着重要的角色。我们分析了1947年至2016年期间美国乘用车的产量。评价了油价对乘用车产量的影响。评估了汽车工业对GDP和失业率的影响。设计并使用回归模型来生成分析和结论
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引用次数: 0
MANAGEMENT ACCOUNTING INFORMATION USEFULNESS AND CLOUD COMPUTING QUALITIES AMONG SMALL MEDIUM ENTERPRISES 中小企业管理会计信息有用性与云计算质量
IF 0.7 Pub Date : 2020-01-31 DOI: 10.32890/ijms.26.1.2019.10511
Mohammed Fadil Farhan Al Lami, Ruhanita Maelah, Gheyath Ghassan
Small-to-medium enterprises (SMEs) stand to benefit and become competitive by utilizing information and communication technologies. Despite constraints faced by SMEs in adopting management accounting practices, it is imperative that management accounting information (MAI) be utilized to attain effective and efficient business operations. SMEs can benefit from cloud computing through the reduction of operating costs related to new technology adoption. In acknowledging the significance of cloud computing and MAI, this study examined the extent of MAI usefulness and qualities of cloud computing among Malaysian SMEs. Through self-administered questionnaires, a total of 105 respondents’ feedback was analyzed. The usefulness of MAI is a result of the availability and importance of each dimension’s items (timeliness, aggregation, scope, and integration). The findings also showed that the qualities of cloud computing (agility, assurance, accountability, financial, security and privacy, performance, and usability) can be considered as important; thus indicating the extent of technology utilization among SMEs.     Keywords: Management accounting information, cloud computing, small-to-medium enterprises.
利用信息和通信技术,中小型企业将受益并具有竞争力。尽管中小企业在采用管理会计实践方面面临限制,但必须利用管理会计信息(MAI)来实现有效和高效的业务运作。中小企业可以通过降低与采用新技术相关的运营成本,从云计算中获益。在承认云计算和MAI的重要性的同时,本研究考察了马来西亚中小企业中MAI有用性和云计算质量的程度。通过自填问卷,对105名被调查者的反馈进行分析。MAI的有用性是每个维度项(及时性、聚合、范围和集成)的可用性和重要性的结果。调查结果还表明,云计算的质量(敏捷性、保证、问责制、财务、安全和隐私、性能和可用性)可以被认为是重要的;从而表明中小企业的技术利用程度。关键词:管理会计信息,云计算,中小企业。
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引用次数: 6
Microfinance and Women Empowerment in India 印度的小额信贷和妇女赋权
IF 0.7 Pub Date : 2020-01-31 DOI: 10.18843/ijms/v7i1/02
Sunitha B. K., R. Rathi, Aurasikha Sanyal, K. Daftari
Microfinance helps the economically backward section of the society especially women. In less developed countries like Bangladesh and India, we have seen change in economic conditions of women. Any concept of empowerment can be achieved when women are financially sound. In India, the last decade has seen a growth of Microfinance institutions across the country. Urban poor and rural poor women are witnessing signs of economic sustainability due to Microfinancing Institutions and Self Help Groups.
小额信贷帮助了社会上经济落后的部分,特别是妇女。在孟加拉国和印度等欠发达国家,我们看到妇女的经济状况发生了变化。当妇女经济状况良好时,任何赋予权力的概念都可以实现。在印度,过去十年见证了小额信贷机构在全国范围内的增长。由于小额信贷机构和自助团体的存在,城市贫困人口和农村贫困妇女正在见证经济可持续性的迹象。
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引用次数: 2
THE EFFECTS OF EMOTIONAL REGULATION AND POLITICAL PERCEPTION ON JOB SATISFACTION: AN EMPIRICAL RESEARCH STUDY IN THE TURKISH HEALTH SECTOR 情绪调节和政治感知对工作满意度的影响:土耳其卫生部门的实证研究
IF 0.7 Pub Date : 2020-01-31 DOI: 10.32890/ijms.26.1.2019.10513
Cengiz Mengenci, Sinem Guravsar Gokce, Vakkas Arslan, Abdurrahim Emhan
This study aims to find out the relationship between emotion regulation, political perception and job satisfaction by using the Structural Equation Model and to examine whether demographic factors have an effect on this relationship. To test the model, other than the demographic variables, a 19-question scale was applied to 699 employees in the health sector in Diyarbakır, which is located in the Eastern Anatolia Region of Turkey. To analyze the collected data, Structural Equation Modeling method was used with the aid of AMOS 18.0 software. A positive linear relationship between emotion regulation and job satisfaction and a negative relationship between political perception and job satisfaction were determined. Besides these two latent variables, emotion regulation and political perception; it was found that age, sector and title contributed to explain variances in the job satisfaction variable which was at 34%. Additionally, some differences in terms of demographic variables were found. The job satisfaction of employees working in private hospitals was higher than those working in public hospitals; the emotion regulation ability of employees working in public hospitals was higher than those working in private hospitals; the emotion regulation ability of employees between the age 41 and 50 was higher than those who were younger; the emotion regulation ability of employees who had undergraduate degrees was higher than those who had graduate degrees.     Keywords: emotion regulation, political perception, job satisfaction, structural equation model, health sector.  
本研究旨在运用结构方程模型找出情绪调节、政治知觉与工作满意度之间的关系,并检验人口因素是否对这种关系有影响。为了检验该模型,除人口变量外,还对位于土耳其东安纳托利亚地区Diyarbakır的699名卫生部门雇员采用了19个问题的量表。采用结构方程建模方法,借助于AMOS 18.0软件对收集到的数据进行分析。情绪调节与工作满意度呈正线性关系,政治知觉与工作满意度呈负向关系。除了情绪调节和政治感知这两个潜在变量外;研究发现,年龄、部门和头衔有助于解释工作满意度变量的差异,占34%。此外,在人口统计变量方面发现了一些差异。民营医院员工的工作满意度高于公立医院员工;公立医院员工的情绪调节能力高于私立医院员工;41 ~ 50岁员工的情绪调节能力高于年轻员工;本科学历员工的情绪调节能力高于研究生学历员工。关键词:情绪调节、政治感知、工作满意度、结构方程模型、卫生部门。
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引用次数: 1
Ethics, Moral and Values in the context of Military Leadership for Gen-Y: An Indian Armed Forces Perspective y世代军事领导背景下的伦理、道德和价值观:印度武装部队的视角
IF 0.7 Pub Date : 2019-12-31 DOI: 10.18843/IJMS/V6I2(1)/05
Jayant Sahu, Ramanujam
Military ethos embodies service to the nation. Since the inception of our country, t he Indian Armed Forces have defended the nation through the dedication of its soldiers. The nation is proud of their discipline, integrity, loyalty, patriotism, selfless service, and courage. However, with the changing concept of warfare to network-centric operations, there is a requirement to induct highly professional manpower, the so-called Gen-Y workforce. The present work is aimed at carrying out a reality check of our present value system and assess the fault line. In our attempt to gauge the present state of Ethics and Values in the Armed Forces today, we embarked on an analytical study encompassing, assessment of ‘Organizational Culture’, ‘Ethical Climate’ and along with it an opinion survey of ‘Erosion of Values’. To arrive at the corrective measures, views were also sought on a variety of issues connected with ethical decision making, un-ethical practices commonly observed, ethical temptations which a military leader falls a prey knowingly or unknowingly.
军人精神体现为国家服务。自我国成立以来,印度武装部队通过其士兵的奉献精神保卫了国家。国家为他们的纪律、正直、忠诚、爱国、无私服务和勇气感到骄傲。然而,随着战争概念向网络中心作战转变,需要引进高度专业化的人力,即所谓的y世代劳动力。本文的工作旨在对我国的现值体系进行现实检验,并对断层线进行评估。为了评估当今军队的道德和价值观现状,我们开展了一项分析研究,包括对“组织文化”、“道德氛围”的评估,以及对“价值观侵蚀”的意见调查。为了制定纠正措施,还就下列各种问题征求了意见:合乎道德的决策、普遍观察到的不合乎道德的做法、军事领导人有意或无意中遭受的道德诱惑。
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引用次数: 0
A ROLE A CORPORATE GOVERNANCE AND FIRM’S ENVIRONMENTAL PERFORMANCE: A MODERATING ROLE OF INSTITUTIONAL REGULATIONS 公司治理和公司环境绩效的作用:制度法规的调节作用
IF 0.7 Pub Date : 2019-12-15 DOI: 10.32890/ijms.25.2.2018.10498
Farheen Akram, Muhammad Abrar ul haq, S. Raza
Climate change has become one of the biggest issue across the globe as most countries have been bearing the consequences of this phenomenon on a global scale. Countries have been drafting environmental regulations to help mitigate the environmental pollution caused by climate change. Therefore, the implications of environmental policies in various sectors of the economy are dependent on state regulations. The main objective of this study is to investigate the impact of corporate governance on environmental performance. Furthermore, this study examines the impact of institutional regulations on the relationship of corporate governance and firms’ environmental performance. The data was collected from the top 120 manufacturing companies that are based in Pakistan, India, China and Bangladesh. The binary logit regression methodology was employed in this study. The results indicate that the attributes of corporate governance have a positive and significant impact on green performance. In addition, the results were also positive and significant on the moderating role of institutional regulation for corporate governance and firm performance. Hence, based on the empirical findings, this study recommends strict environmental institutional regulations to further enhance environmental performance. Keywords:Green performance, corporate governance, environment, institutional policies
气候变化已经成为全球最大的问题之一,因为大多数国家都在全球范围内承受着这一现象的后果。各国一直在起草环境法规,以帮助减轻气候变化造成的环境污染。因此,环境政策对各个经济部门的影响取决于国家法规。本研究的主要目的是探讨公司治理对环境绩效的影响。此外,本文还考察了制度规制对公司治理与企业环境绩效关系的影响。这些数据来自巴基斯坦、印度、中国和孟加拉国的前120家制造业公司。本研究采用二元logit回归方法。研究结果表明,公司治理属性对绿色绩效具有显著的正向影响。此外,制度规制对公司治理和公司绩效的调节作用也具有显著的正向影响。因此,基于实证研究结果,本研究建议严格的环境制度法规以进一步提高环境绩效。关键词:绿色绩效,公司治理,环境,制度政策
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引用次数: 14
AUDIT COMMITTEE ATTRIBUTES AND AUDITOR BRAND NAME OF LISTED COMPANIES IN NIGERIA 尼日利亚上市公司的审计委员会属性和审计师品牌名称
IF 0.7 Pub Date : 2019-12-15 DOI: 10.32890/IJMS.25.2.2018.10499
H. Bala, N. Amran, H. Shaari
This paper examines the effect of audit committee attributes on auditor brand name proxy by the Big 4. The study utilizes 88 listed firms in Nigeria through 440 firm-year observations ranging between the years 2012 to 2016. The data for the study were extracted from the firms’ annual reports and Thompson Reuters DataStream. A panel logistic regression was employed to estimate the model of the study. Consistent with complementary hypothesis the findings demonstrate that audit committee attributes (audit committee independence, audit committee financial accounting experts, audit committee legal expert, female audit committee member and audit committee stock ownership) are positively related to auditor brand name. The findings also support the substitution hypothesis perspectives by revealing an inverse relationship between audit committee meetings, audit committee tenure, audit committee chair and auditor brand name. Our findings offer an initial insight on the effect of audit committee legal expert, and audit committee stock ownership on auditor brand name. Thus, the findings can benefit existing and prospective shareholders who are the direct users of financial reports. This study can also help policy-makers and regulators by allowing them to better recognize the importance of these distinctive audit committee attributes in enhancing the quality of audits, which is one of the most vital elements of improving financial reporting quality. Keywords:Audit committee, Audit quality, Audit size, Gender diversity, Ownership
本文考察了审计委员会属性对四大会计师事务所品牌代理的影响。该研究利用尼日利亚88家上市公司,通过2012年至2016年440家公司的年度观察。这项研究的数据是从这些公司的年度报告和汤普森路透数据流中提取的。采用面板逻辑回归来估计研究的模型。与互补假设一致,研究结果表明,审计委员会属性(审计委员会独立性、审计委员会财务会计专家、审计委员会法律专家、审计委员会女性成员和审计委员会股权)与审计师品牌名称呈正相关。研究结果还通过揭示审计委员会会议、审计委员会任期、审计委员会主席和审计师品牌名称之间的负相关关系来支持替代假设观点。我们的研究结果初步揭示了审计委员会法律专家和审计委员会股权对审计师品牌名称的影响。因此,研究结果可以有利于现有和潜在的股东谁是财务报告的直接使用者。这项研究还可以帮助政策制定者和监管者更好地认识到审计委员会这些独特属性在提高审计质量方面的重要性,而审计质量是提高财务报告质量的最重要因素之一。关键词:审计委员会,审计质量,审计规模,性别多样性,所有权
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引用次数: 1
Factors Influencing Human Resource Management Success in Small and Medium Enterprises in Haryana City State of Uttar Pradesh 影响北方邦哈里亚纳邦中小企业人力资源管理成功的因素
IF 0.7 Pub Date : 2019-10-31 DOI: 10.18843/ijms/v6i4/13
Behzad Pagheh
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引用次数: 0
Brand Awareness on Cosmetic Products among the Selected Customers in Kerala – An Empirical Analysis 在喀拉拉邦选定的客户化妆品品牌意识-实证分析
IF 0.7 Pub Date : 2019-10-31 DOI: 10.18843/ijms/v6i4/09
K Smisha, B. Pillai
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引用次数: 0
期刊
International Journal of Management Studies
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