Pub Date : 2017-07-20DOI: 10.11648/j.jim.20170602.12
Suchuan Zhang, Qiao Shi
In this study, the present paper examined the relationship between Protestant Work Ethic (PWE) and Workplace Ostracism by focusing on the mediating effect of Subjective Well-Being (SWB) which is a construct with three components that include life satisfaction, positive affect and negative affect. Our theoretical model was tested using data collected from employees in different firms from different provinces in China. Analyses of multisource and lagged data from 677 employees indicated that as predicted, life satisfaction, positive affect and negative affect mediate the relationship between PWE and Workplace Ostracism. Theoretical and practical implications are discussed.
{"title":"Linking Protestant Work Ethic to Workplace Ostracism: The Mediating Effect of Subjective Well-Being","authors":"Suchuan Zhang, Qiao Shi","doi":"10.11648/j.jim.20170602.12","DOIUrl":"https://doi.org/10.11648/j.jim.20170602.12","url":null,"abstract":"In this study, the present paper examined the relationship between Protestant Work Ethic (PWE) and Workplace Ostracism by focusing on the mediating effect of Subjective Well-Being (SWB) which is a construct with three components that include life satisfaction, positive affect and negative affect. Our theoretical model was tested using data collected from employees in different firms from different provinces in China. Analyses of multisource and lagged data from 677 employees indicated that as predicted, life satisfaction, positive affect and negative affect mediate the relationship between PWE and Workplace Ostracism. Theoretical and practical implications are discussed.","PeriodicalId":42560,"journal":{"name":"Journal of Investment Management","volume":"6 1","pages":"66"},"PeriodicalIF":0.8,"publicationDate":"2017-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43424801","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 : 2017-06-07DOI: 10.11648/J.JIM.20170602.11
Wang Guohua, He Yizhi, Cui Zhe
Emergency decision-making, especially emergency resource scheduling decision-making, is one of the key problems in emergency management. This article begins with the dynamism of emergency resources, provides a way of decision thinking about multi-stage scheduling of emergency resources based on the two-stage emergency rescue process and dynamic structure with continuous consumption, on the basis of the identification and integration of emergency resources.
{"title":"Research on Emergency Resource Scheduling Decision-Making Based on Dynamic Information","authors":"Wang Guohua, He Yizhi, Cui Zhe","doi":"10.11648/J.JIM.20170602.11","DOIUrl":"https://doi.org/10.11648/J.JIM.20170602.11","url":null,"abstract":"Emergency decision-making, especially emergency resource scheduling decision-making, is one of the key problems in emergency management. This article begins with the dynamism of emergency resources, provides a way of decision thinking about multi-stage scheduling of emergency resources based on the two-stage emergency rescue process and dynamic structure with continuous consumption, on the basis of the identification and integration of emergency resources.","PeriodicalId":42560,"journal":{"name":"Journal of Investment Management","volume":"6 1","pages":"60"},"PeriodicalIF":0.8,"publicationDate":"2017-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41368483","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 : 2017-06-06DOI: 10.11648/J.JIM.20170601.19
Suhua Tian, Ping Ye, Ke Gao
The corporate governance of listed companies is the focus and hot spot of financial research in recent years. Using a sample of A-share listed firms in China for the period 2003-2015, the paper investigates corporate governance on the relationship between industrial over-investment and the over-investment. The results show that: (1) The information transparency restrains the positive relationship between industrial over-investment and the next period of over-investment. (2) Major shareholder increases the positive relationship between industrial over-investment and the over-investment.
{"title":"The Research of Corporate Governance, Industrial Over-investment and Corporate Over-investment","authors":"Suhua Tian, Ping Ye, Ke Gao","doi":"10.11648/J.JIM.20170601.19","DOIUrl":"https://doi.org/10.11648/J.JIM.20170601.19","url":null,"abstract":"The corporate governance of listed companies is the focus and hot spot of financial research in recent years. Using a sample of A-share listed firms in China for the period 2003-2015, the paper investigates corporate governance on the relationship between industrial over-investment and the over-investment. The results show that: (1) The information transparency restrains the positive relationship between industrial over-investment and the next period of over-investment. (2) Major shareholder increases the positive relationship between industrial over-investment and the over-investment.","PeriodicalId":42560,"journal":{"name":"Journal of Investment Management","volume":"6 1","pages":"56"},"PeriodicalIF":0.8,"publicationDate":"2017-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45727516","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}
The research team investigated and analyzed the data of Yuexi silkworm rearing area in Guangdong province. Recently, the silkworm rearing farmers averagely got products from mulberry fields by 3547.65kg cocoons per hectare; the incomes rose to ¥73,363.8 (RMB) every hectare per year; for individual, the average income rose to ¥118,02.2 every year. In the five counties of Yuexi silkworm rearing area, the farmers in Huazhou input the least investment so that got higher silkworm diseases but they gained the best ratio of output and input as 365~376%; whereas that in Luoding, Yun’an and Suixi county, the number was 289.1~395%, 231.1~263% and 206.2~255.8%, respectively. However, in Gaozhou county, the farmers invested much more than the other counties which resulted in the lowest lost by silkworm diseases, unfortunately their ratio of output and input was low to 151~164%. Accompanied by the cost rising of agricultural materials and investments, silkworm rearing total cost increased by 16.54% and it cost ¥1,855 every household. The average productive cost account for 46.4% of income. The paper analyzed the situation in Yuexi silkworm rearing area faced, and proposed technical devices to further improve economic effectiveness with low ratio of productive cost which aims to promote quick and stable development of sericultural production.
{"title":"Focus on Economic Benefits and the Most Appropriate Strategy of Sericulture in Yuexi Area of Guangdong, China","authors":"Wenchu Li, Yangsheng Zhong, Fangyan Chen, Yeyuan Wang, Yangjin Zhong, Jianrong Lin","doi":"10.11648/j.jim.20170601.18","DOIUrl":"https://doi.org/10.11648/j.jim.20170601.18","url":null,"abstract":"The research team investigated and analyzed the data of Yuexi silkworm rearing area in Guangdong province. Recently, the silkworm rearing farmers averagely got products from mulberry fields by 3547.65kg cocoons per hectare; the incomes rose to ¥73,363.8 (RMB) every hectare per year; for individual, the average income rose to ¥118,02.2 every year. In the five counties of Yuexi silkworm rearing area, the farmers in Huazhou input the least investment so that got higher silkworm diseases but they gained the best ratio of output and input as 365~376%; whereas that in Luoding, Yun’an and Suixi county, the number was 289.1~395%, 231.1~263% and 206.2~255.8%, respectively. However, in Gaozhou county, the farmers invested much more than the other counties which resulted in the lowest lost by silkworm diseases, unfortunately their ratio of output and input was low to 151~164%. Accompanied by the cost rising of agricultural materials and investments, silkworm rearing total cost increased by 16.54% and it cost ¥1,855 every household. The average productive cost account for 46.4% of income. The paper analyzed the situation in Yuexi silkworm rearing area faced, and proposed technical devices to further improve economic effectiveness with low ratio of productive cost which aims to promote quick and stable development of sericultural production.","PeriodicalId":42560,"journal":{"name":"Journal of Investment Management","volume":"6 1","pages":"50"},"PeriodicalIF":0.8,"publicationDate":"2017-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43939660","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 : 2017-03-06DOI: 10.11648/j.jim.20170601.17
S. Omale, Marcus Garvey Orji, T. Oladele, K. Olaniyi
This study examines corporate venture investment performance through strategic inter-firms knowledge transfer: An Empirical Evaluation of Service Firms in Nigeria. Inter-firm knowledge transfer has reward over traditional markets because firm-specific technological capabilities frequently are based on implied knowledge and are subject to considerable doubt regarding their uniqueness and performance. Inter-firm knowledge transfer enables one firm to gain access to key knowledge based capabilities of another without necessarily acquiring that capability. Two research objectives, research questions and hypotheses were formulated respectively in carrying out this inquiry. Data relevant to the study were reviewed using secondary method of data collection while the chief instrument for analytical data collection was questionnaire, which was designed for selected management employees. A sample of 216 employees of service firms in Nigerian pharmaceutical, banking, electrical and general service firms was used to test the framework. The data was analyzed using students ‘t’ distribution test method. The result of the study showed that strategic inter-firms knowledge transfer impact positively on corporate venture performance. It enables one firm to gain access to key knowledge based capabilities of another without necessarily acquiring that capability. When we examine corporate venture investment through strategic inter-firms knowledge transfer one will certainly conclude that, the primary objective of conducting knowledge transfer activities is to retain and manage various knowledge types that can be used to inform decision making and problem solving. Finally, it was recommended that, Firms should identify the knowledge holders within their organization and motivating them to share their knowledge to enhance it investment and performance.
{"title":"Improving Corporate Venture Investment through Strategic Inter-Firms Knowledge Transfer: An Empirical Evaluation of Service Firms in Nigeria","authors":"S. Omale, Marcus Garvey Orji, T. Oladele, K. Olaniyi","doi":"10.11648/j.jim.20170601.17","DOIUrl":"https://doi.org/10.11648/j.jim.20170601.17","url":null,"abstract":"This study examines corporate venture investment performance through strategic inter-firms knowledge transfer: An Empirical Evaluation of Service Firms in Nigeria. Inter-firm knowledge transfer has reward over traditional markets because firm-specific technological capabilities frequently are based on implied knowledge and are subject to considerable doubt regarding their uniqueness and performance. Inter-firm knowledge transfer enables one firm to gain access to key knowledge based capabilities of another without necessarily acquiring that capability. Two research objectives, research questions and hypotheses were formulated respectively in carrying out this inquiry. Data relevant to the study were reviewed using secondary method of data collection while the chief instrument for analytical data collection was questionnaire, which was designed for selected management employees. A sample of 216 employees of service firms in Nigerian pharmaceutical, banking, electrical and general service firms was used to test the framework. The data was analyzed using students ‘t’ distribution test method. The result of the study showed that strategic inter-firms knowledge transfer impact positively on corporate venture performance. It enables one firm to gain access to key knowledge based capabilities of another without necessarily acquiring that capability. When we examine corporate venture investment through strategic inter-firms knowledge transfer one will certainly conclude that, the primary objective of conducting knowledge transfer activities is to retain and manage various knowledge types that can be used to inform decision making and problem solving. Finally, it was recommended that, Firms should identify the knowledge holders within their organization and motivating them to share their knowledge to enhance it investment and performance.","PeriodicalId":42560,"journal":{"name":"Journal of Investment Management","volume":"6 1","pages":"44"},"PeriodicalIF":0.8,"publicationDate":"2017-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43482736","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 : 2017-02-20DOI: 10.11648/J.JIM.20170601.16
Wafula Nathan Wamalwa
The purpose of this study was to determine the relationship between interest rate, corporate membership and loan repayment in MFIs in Nakuru County. The study was guided by two objectives; to investigate the role of interest rate in loan repayment in MFIs in Nakuru County and to analyze the role of corporate membership in loan repayment in MFIs in Nakuru County. The study adopted correlation design and was guided by multiple regression models. The study collected data through structured questionnaires that had adequate research items on every research indicator. Collected data was analyzed using STATA and results were presented using tables. The findings of the study revealed that interest rate is not a determinant of loan repayment in Micro Financial Institutions in Nakuru County and it was concluded that interest rate charged on a loan does not impact on repayment. Similarly, it was evident that corporate membership is not significant determinant of loan Repayment in micro financial institutions in Nakuru County. The study recommends that institutions should establish a close relationship between the lenders and the borrower through monitoring, business advice and regular meetings. The institution can also develop a reward system to those borrowers who repay their loans on time through discounts on subsequent loans and savings. Further studies should be conducted to examine if the following determinants are associated with loan repayment in MFIs period of membership, security given, utmost good faith, consistency of payment during previous loan and social problems.
{"title":"Interest Rate, Corporate Membership and Loan Repayment by Borrowers from Micro-Financial Institutions in Nakuru County","authors":"Wafula Nathan Wamalwa","doi":"10.11648/J.JIM.20170601.16","DOIUrl":"https://doi.org/10.11648/J.JIM.20170601.16","url":null,"abstract":"The purpose of this study was to determine the relationship between interest rate, corporate membership and loan repayment in MFIs in Nakuru County. The study was guided by two objectives; to investigate the role of interest rate in loan repayment in MFIs in Nakuru County and to analyze the role of corporate membership in loan repayment in MFIs in Nakuru County. The study adopted correlation design and was guided by multiple regression models. The study collected data through structured questionnaires that had adequate research items on every research indicator. Collected data was analyzed using STATA and results were presented using tables. The findings of the study revealed that interest rate is not a determinant of loan repayment in Micro Financial Institutions in Nakuru County and it was concluded that interest rate charged on a loan does not impact on repayment. Similarly, it was evident that corporate membership is not significant determinant of loan Repayment in micro financial institutions in Nakuru County. The study recommends that institutions should establish a close relationship between the lenders and the borrower through monitoring, business advice and regular meetings. The institution can also develop a reward system to those borrowers who repay their loans on time through discounts on subsequent loans and savings. Further studies should be conducted to examine if the following determinants are associated with loan repayment in MFIs period of membership, security given, utmost good faith, consistency of payment during previous loan and social problems.","PeriodicalId":42560,"journal":{"name":"Journal of Investment Management","volume":"6 1","pages":"37"},"PeriodicalIF":0.8,"publicationDate":"2017-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43970232","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 : 2017-01-18DOI: 10.11648/J.HTM.20160103.12
Tanbir Hossain, M. Z. Haider
Tourism can play an important role in accelerating the economic growth of Bangladesh. This study tries to address the tourism sector of Bangladesh from sustainability viewpoint. The study selects four tourist spots in the south-west region of Bangladesh to address the study objective and collects primary data from the tourists of the selected spots through using interview schedule. Accordingly, it tries to trace out the prevailing situation of the tourist spots. It also attempts to trace out the factors determining the probability of future trip generation towards the spots. The study findings indicate that travel time, travel cost and travel distance negatively influence the probability of future trip generation. Similarly, married people are less interested to revisit the tourist spots. However, environmental consciousness campaign and existing resource caring initiatives of the spot authority have a positive impact on trip generation possibility. An opinion survey reveals that the tourists value the prevailing resource caring activities and environmental consciousness campaign which attracts them to revisit the spots. However, the tourists poorly rank the ecotourism maintaining effort and pollution protective mechanism in the spots. Therefore, an integrated approach towards maintaining and uplifting the efforts towards sustainable tourism management might contribute towards long run stability of the tourism sector.
{"title":"Sustainable Tourism Development in the South-West Region of Bangladesh","authors":"Tanbir Hossain, M. Z. Haider","doi":"10.11648/J.HTM.20160103.12","DOIUrl":"https://doi.org/10.11648/J.HTM.20160103.12","url":null,"abstract":"Tourism can play an important role in accelerating the economic growth of Bangladesh. This study tries to address the tourism sector of Bangladesh from sustainability viewpoint. The study selects four tourist spots in the south-west region of Bangladesh to address the study objective and collects primary data from the tourists of the selected spots through using interview schedule. Accordingly, it tries to trace out the prevailing situation of the tourist spots. It also attempts to trace out the factors determining the probability of future trip generation towards the spots. The study findings indicate that travel time, travel cost and travel distance negatively influence the probability of future trip generation. Similarly, married people are less interested to revisit the tourist spots. However, environmental consciousness campaign and existing resource caring initiatives of the spot authority have a positive impact on trip generation possibility. An opinion survey reveals that the tourists value the prevailing resource caring activities and environmental consciousness campaign which attracts them to revisit the spots. However, the tourists poorly rank the ecotourism maintaining effort and pollution protective mechanism in the spots. Therefore, an integrated approach towards maintaining and uplifting the efforts towards sustainable tourism management might contribute towards long run stability of the tourism sector.","PeriodicalId":42560,"journal":{"name":"Journal of Investment Management","volume":"1 1","pages":"30"},"PeriodicalIF":0.8,"publicationDate":"2017-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46114690","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 : 2017-01-14DOI: 10.11648/J.JIM.20160506.25
George Kipreos, P. Konstantinakos, Ioanna Anagnostopoulou, Anastasia Perrea, S. Kaprinis
Greece is considered to be one of the most popular worldwide tourism destinations, since it is ranked in the 15th position of the world host countries for the year 2015. Despite the industry’s dynamism, inherent weaknesses of Greek tourism products, such as seasonality, geographical distribution, saturation of popular island areas and tourist products single cultivation, are an obstacle to the areas’ sustainable development. Repositioning of Greek tourism in the international market may take place by utilizing alternative forms of thematic tourism. Scuba diving as an alternative tourism form may be a relevant and a decisive development factor and may offer the advantage of innovation by creating new tourism products. In this current study the development prospects of diving tourism through the creation of a diving center in Peloponnese’s Pavlopetri, the oldest submerged city in the world, have expanded. The prehistoric city of the Early Bronze Age can highlight the area as a new tourism destination and win the attributed share of the market. For imprinting the current situation and for developing a strategic plan, S. W. O. T. Analysis was conducted, which is considered to be a tool that analyzes the internal and external environment and reflects to the potential strengths and weaknesses of Pavlopetri as well as the opportunities and potential threats that exist in the tourism industry environment in the wider region of Peloponnese. Furthermore, interviews of the areas’ institutional and professional authorities support the opinion that there could be multiple benefits from the sustainable development of the region, through the creation of a thematic diving park, the protection of remarkable prehistoric characteristics and through the promotion of the cultural heritage. In conclusion, it is supported that as the global market continuously seeks differentiated tourism products, the Peloponnese region can become a quality tourism destination, highlighting different ways of tourism approach through scuba diving and sports recreation activities.
{"title":"Pavlopetri, the World’s Oldest Submerged City: Analysis of Dive Tourism Perspectives Development in the Region Through S. W. O. T Analysis","authors":"George Kipreos, P. Konstantinakos, Ioanna Anagnostopoulou, Anastasia Perrea, S. Kaprinis","doi":"10.11648/J.JIM.20160506.25","DOIUrl":"https://doi.org/10.11648/J.JIM.20160506.25","url":null,"abstract":"Greece is considered to be one of the most popular worldwide tourism destinations, since it is ranked in the 15th position of the world host countries for the year 2015. Despite the industry’s dynamism, inherent weaknesses of Greek tourism products, such as seasonality, geographical distribution, saturation of popular island areas and tourist products single cultivation, are an obstacle to the areas’ sustainable development. Repositioning of Greek tourism in the international market may take place by utilizing alternative forms of thematic tourism. Scuba diving as an alternative tourism form may be a relevant and a decisive development factor and may offer the advantage of innovation by creating new tourism products. In this current study the development prospects of diving tourism through the creation of a diving center in Peloponnese’s Pavlopetri, the oldest submerged city in the world, have expanded. The prehistoric city of the Early Bronze Age can highlight the area as a new tourism destination and win the attributed share of the market. For imprinting the current situation and for developing a strategic plan, S. W. O. T. Analysis was conducted, which is considered to be a tool that analyzes the internal and external environment and reflects to the potential strengths and weaknesses of Pavlopetri as well as the opportunities and potential threats that exist in the tourism industry environment in the wider region of Peloponnese. Furthermore, interviews of the areas’ institutional and professional authorities support the opinion that there could be multiple benefits from the sustainable development of the region, through the creation of a thematic diving park, the protection of remarkable prehistoric characteristics and through the promotion of the cultural heritage. In conclusion, it is supported that as the global market continuously seeks differentiated tourism products, the Peloponnese region can become a quality tourism destination, highlighting different ways of tourism approach through scuba diving and sports recreation activities.","PeriodicalId":42560,"journal":{"name":"Journal of Investment Management","volume":"5 1","pages":"199"},"PeriodicalIF":0.8,"publicationDate":"2017-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41576712","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 : 2017-01-01DOI: 10.11648/J.JIM.20170601.12
A. Hossain, K. Bashar, Behzad Noor
This research paper examines how the National and International companies manage Corporate Social Responsibility (CSR) in Bangladesh. It considers how the concept has come to be framed within business in Bangladesh, which is increasingly globalized. In looking at how CSR practices are being adopted and adapted by National and International companies in Bangladesh, we can begin to see what implications arise from the fact that CSR is a Western-led concept and Bangladesh can be thought to be lagging behind in its understanding and adoption of CSR as companies do not necessarily state their policies in such a formal extent that is expected. The study comprises the impact of CSR of the National and International corporations on the basis of Carroll’s pyramid. In this study we have considered two companies for making comparisons; one is SQUARE Bangladesh Ltd. as the national company and another is Unilever Bangladesh Ltd. as the multinational company.
{"title":"The Impact of Corporate Social Responsibility (CSR) on National and International Corporations Prevailing in Bangladesh: A Comparison of CSR on the Basis of Carroll’s Pyramid","authors":"A. Hossain, K. Bashar, Behzad Noor","doi":"10.11648/J.JIM.20170601.12","DOIUrl":"https://doi.org/10.11648/J.JIM.20170601.12","url":null,"abstract":"This research paper examines how the National and International companies manage Corporate Social Responsibility (CSR) in Bangladesh. It considers how the concept has come to be framed within business in Bangladesh, which is increasingly globalized. In looking at how CSR practices are being adopted and adapted by National and International companies in Bangladesh, we can begin to see what implications arise from the fact that CSR is a Western-led concept and Bangladesh can be thought to be lagging behind in its understanding and adoption of CSR as companies do not necessarily state their policies in such a formal extent that is expected. The study comprises the impact of CSR of the National and International corporations on the basis of Carroll’s pyramid. In this study we have considered two companies for making comparisons; one is SQUARE Bangladesh Ltd. as the national company and another is Unilever Bangladesh Ltd. as the multinational company.","PeriodicalId":42560,"journal":{"name":"Journal of Investment Management","volume":"6 1","pages":"6"},"PeriodicalIF":0.8,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"64818652","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 : 2017-01-01DOI: 10.11648/J.JIM.20170601.14
Daferighe Emmanuel Emekaponuzo, Ofonime O. Jeremiah, E. Alfred
The adoption of IFRS as the reporting standards in Nigeria has brought with it changes in the accounting systems. IT changes is one essential aspect of concern in the IFRS implementation especially considering its effects on audit practice. These issues defined the focus of this paper. The survey research design was adopted. Auditors in audit accounting firms in Anambra and Akwa Ibom states of Nigeria were the targeted respondents. 120 auditors were randomly selected using convenience and judgemental technique. Data were collected using a 5-point Likert scale questionnaire. The data were analysed using the descriptive statistic such as averages, weights and ranking. It was discovered that the technology changes as a result of IFRS implementation requires high IT expertise from auditors as they need to understand the up to date software. It was therefore recommended that auditors should take up the challenge of updating their knowledge and skills with regard to IFRS and information technology in order to brace up for the challenges ahead. Similarly, accountancy training institutions such as tertiary institutions and professional tuition homes should update their curriculum to be in tune with the demands of IFRS; IFRS training packs and software should be made affordable in Nigeria.
{"title":"Information Technology Implications of IFRS Implementation in Nigeria: Challenges to Auditors","authors":"Daferighe Emmanuel Emekaponuzo, Ofonime O. Jeremiah, E. Alfred","doi":"10.11648/J.JIM.20170601.14","DOIUrl":"https://doi.org/10.11648/J.JIM.20170601.14","url":null,"abstract":"The adoption of IFRS as the reporting standards in Nigeria has brought with it changes in the accounting systems. IT changes is one essential aspect of concern in the IFRS implementation especially considering its effects on audit practice. These issues defined the focus of this paper. The survey research design was adopted. Auditors in audit accounting firms in Anambra and Akwa Ibom states of Nigeria were the targeted respondents. 120 auditors were randomly selected using convenience and judgemental technique. Data were collected using a 5-point Likert scale questionnaire. The data were analysed using the descriptive statistic such as averages, weights and ranking. It was discovered that the technology changes as a result of IFRS implementation requires high IT expertise from auditors as they need to understand the up to date software. It was therefore recommended that auditors should take up the challenge of updating their knowledge and skills with regard to IFRS and information technology in order to brace up for the challenges ahead. Similarly, accountancy training institutions such as tertiary institutions and professional tuition homes should update their curriculum to be in tune with the demands of IFRS; IFRS training packs and software should be made affordable in Nigeria.","PeriodicalId":42560,"journal":{"name":"Journal of Investment Management","volume":"6 1","pages":"22"},"PeriodicalIF":0.8,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"64818362","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：