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Exploring the Relationship of Audit Committee Meetings, Independency, CEO Duality, and Firm Performance: A Study in Kuwait 探索审计委员会会议、独立性、首席执行官双重性与公司业绩之间的关系:科威特研究
Pub Date : 2023-12-01 DOI: 10.55057/ijbtm.2023.5.s5.15
By concentrating on audit committee meetings and its impact on business performance, with particular emphasis on market share (MRS), a variable that has up until now gone unexamined in current research, this study offers a novel inquiry into the field of CG. The background for this research was provided by the expanding field of CG investigations and their changing tendencies. By painstakingly examining the impact of CG structures on the financial performance of publicly traded firms in the Kuwait, our study aims to significantly contribute to such new trends. This study takes a ground-breaking approach in examining the link between audit committee meetings and company achievement, pioneering the inclusion of market share (MRS) as a critical performance criterion. Notably, the report examines a sample of 60 listed firms in financial market in the nation of Kuwait. This research carefully analyses the forecasts regarding the impact of CG dynamics on financial profitability using the financial statements of these organizations for the fiscal year 2020. The study used a cross-sectional approach to rigorously test each hypothesis raised by the investigation. The well-known statistical program SPSS 20 is used as the analytical tool for data analysis. The results of this thorough examination produce interesting results. Notably, a link between audit committee meetings and company financial performance is discovered, highlighting the importance of these meetings as a catalyst for improved financial outcomes. It's intriguing that the empirical analyses go a step further and reveal about no discernible link between the number of independency and financial performance. Similar to this, the research's findings show that the idea of CEO duality—in which the CEO also serves as the board's chair—has no appreciable effect on a company's financial performance.
通过集中研究审计委员会会议及其对企业绩效的影响,特别是市场份额(MRS)这一迄今为止尚未在当前研究中得到探讨的变量,本研究为企业管治领域提供了一种新的探索。本研究的背景是不断扩大的企业文化调查领域及其变化趋势。通过仔细研究企业管治结构对科威特上市公司财务业绩的影响,我们的研究旨在为这种新趋势做出重大贡献。本研究采用了一种开创性的方法来研究审计委员会会议与公司业绩之间的联系,率先将市场份额 (MRS) 作为一项重要的业绩标准。值得注意的是,报告对科威特金融市场上的 60 家上市公司进行了抽样调查。本研究利用这些组织 2020 财年的财务报表,仔细分析了企业财务动态对财务盈利能力影响的预测。研究采用横截面方法对调查提出的每个假设进行了严格检验。数据分析使用了著名的统计程序 SPSS 20 作为分析工具。这项彻底的研究得出了有趣的结果。值得注意的是,研究发现了审计委员会会议与公司财务业绩之间的联系,突出了这些会议作为改善财务成果催化剂的重要性。耐人寻味的是,实证分析更进一步,发现独立人数与财务业绩之间并无明显联系。与此类似,研究结果表明,首席执行官兼任董事会主席的想法对公司的财务业绩也没有明显影响。
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引用次数: 0
Halal Critical Point Assessment for Chicken Broiler Upstream Operations 肉鸡上游业务的清真关键点评估
Pub Date : 2023-12-01 DOI: 10.55057/ijbtm.2023.5.4.10
Halal critical point (HCP) in the poultry business focuses has been only emphasized at the slaughter process and downstream production of chicken meat products. However, there is no extensive investigation on the implementation of HCPs at the upstream stage of broiler supply before it is transferred to halal slaughterhouses. This research aims to assess the halal critical point (HCP) involved in commercial broiler farming operations that might be halal critical, and therefore needs halal risk control. There are seven phase of operation in the broiler process, includes brooding, growth, feed withdrawal, medicine withdrawal, catching procedure, logistics, and slaughterhouse. The qualitative research approach using document analysis and semi-structured interview was used to gather more in-depth information and the halal critical controls were proposed. The findings of this research could assist the industry in maintaining the halal integrity of poultry-based products. Thus, enhance the halal authorities responsible for drafting halal development policy in the improvement of the halal management system along the broiler supply chain.
家禽业中的清真关键点(HCP)只在屠宰过程和鸡肉产品的下游生产中得到强调。然而,在肉鸡供应的上游阶段,即在肉鸡被转移到清真屠宰场之前,并没有对清真关键点的实施进行广泛的调查。本研究旨在评估商业肉鸡养殖过程中涉及的清真关键点(HCP),这些关键点可能是清真关键点,因此需要进行清真风险控制。肉鸡养殖过程中有七个操作阶段,包括育雏、生长、停料、停药、捕捉程序、物流和屠宰场。采用文件分析和半结构式访谈的定性研究方法收集了更多深入信息,并提出了清真关键控制措施。这项研究的结果可以帮助业界维护家禽产品的清真完整性。因此,可提高负责起草清真发展政策的清真当局在肉鸡供应链中改进清真管理系统的能力。
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引用次数: 0
Survey on the Psychological Impact of Movement Restriction During the Covid-19 Outbreak Among UTHM Pagoh 关于 "Covid-19 "疫情爆发期间活动受限对 UTHM Pagoh 心理影响的调查
Pub Date : 2023-12-01 DOI: 10.55057/ijbtm.2023.5.s5.27
The outbreak of Covid-19 has impacted many people around the globe with the new norm that people need to adapt, including the Movement Control Order (MCO) that the Malaysian Government imposed. As one of the students in Universiti Tun Hussein Onn Malaysia (UTHM), Pagoh, it is a big responsibility to hold onto to know about the students' mental health state and the psychological impacts of the MCO in Malaysia. The objectives of this study are to investigate students' current mental health state in UTHM Pagoh, identify the psychological impacts that affected the students during the MCO period, and identify the factors that can be perceived as the sources of stress towards students. A survey on the Psychological Impact of Movement Restriction during the Covid-19 Outbreak among UTHM Pagoh students was conducted via an online questionnaire. A cross-sectional, web-based survey was conducted, and the instruments consisted of three sections, i.e., demographics, Depression, Anxiety and Stress Scale-21 (DASS-21), and Covid-19 Student Stress Questionnaire (CSSQ). The methodology started by distributing the questionnaire to all the students of UTHM Pagoh. Then, all the data were recorded and analysed by using Statistical Package for the Social Sciences (SPSS) software. The results analysed from SPSS software were then concluded and a conclusion was made from the results obtained. Both DASS-21 and CSSQ items played essential roles in the survey questionnaires to achieve the objectives of this survey. At the end of this survey, it is found that the current mental health of the UTHM Pagoh students is mild anxiety and an average level of stress.
Covid-19的爆发影响了全球许多人,人们需要适应新的规范,包括马来西亚政府实施的行动管制令(MCO)。作为马来西亚巴蜀敦侯赛因翁大学(UTHM)的学生之一,了解马来西亚学生的心理健康状况和MCO的心理影响是一项重大责任。本研究的目的是调查帕格UTM学生目前的心理健康状况,确定MCO期间对学生造成的心理影响,并确定可被视为学生压力来源的因素。我们通过在线问卷调查的方式,对塔哥港大的学生进行了 "Covid-19疫情爆发期间行动受限的心理影响 "调查。该调查是一项基于网络的横断面调查,调查工具包括三个部分,即人口统计学、抑郁、焦虑和压力量表-21(DASS-21)以及 Covid-19 学生压力问卷(CSSQ)。研究方法首先是向帕戈高等师范学院的所有学生发放调查问卷。然后,使用社会科学统计软件包(SPSS)对所有数据进行记录和分析。然后对 SPSS 软件的分析结果进行总结,并根据所得结果得出结论。DASS-21 和 CSSQ 两个项目在调查问卷中发挥了重要作用,从而实现了本次调查的目标。调查结束后,我们发现帕格大学学生目前的心理健康状况为轻度焦虑和平均压力水平。
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引用次数: 0
A Study on the Behavior Intentional for Healthcare Consumers in Mobile Registration System 关于移动注册系统中医疗消费者行为意图的研究
Pub Date : 2023-12-01 DOI: 10.55057/ijbtm.2023.5.4.1
In seeking medical care, registration is a necessary procedure, and many hospitals provide a mobile app service for appointment scheduling. Encouraging the patients or people to utilize this app can reduce patient waiting times for appointments, enhance hospital service quality, and decrease hospital labor costs. This study primarily aims to explore the influencing factors of user acceptance of hospital mobile registration system. Objective: The aim of this study is to investigate the relationships among the behavior intention to use, perceived usefulness, perceived ease of use, information quality, system quality, and service quality of mobile registration system within a population who have previously utilized such apps in healthcare settings. Methods: This study employs meta-analysis combined with structural equation modeling using Python software to explore the relationships and model validation between the behavior intention to use, perceived usefulness, perceived ease of use, information quality, system quality, and service quality of mobile registration system among healthcare-seeking individuals. The study focuses on a total of 4 dissertations obtained from the Taiwan Electronic Theses and Dissertations System. Results: The study findings suggest that the primary reasons patients seek appointments through the hospital’s mobile registration system include perceived usefulness (Path Coefficients=1.154, p-value<0.001) and perceived ease of use (Path Coefficients=0.217, p-value=0.037). Perceived usefulness is influenced by perceived ease of use (Path Coefficients=0.792, p-value<0.001) and information quality (Path Coefficients=0.161, p-value=0.035), whereas perceived ease of use is influenced by system quality (Path Coefficients=0.602, p-value<0.001).
在就医过程中,挂号是一项必要的程序,许多医院都提供了预约挂号的手机应用服务。鼓励患者或民众使用该软件,可以减少患者的预约等候时间,提高医院的服务质量,降低医院的人工成本。本研究主要探讨医院移动挂号系统用户接受度的影响因素。研究目的本研究旨在调查曾在医疗机构中使用过移动挂号系统的人群的使用行为意向、感知有用性、感知易用性、信息质量、系统质量和服务质量之间的关系。研究方法本研究采用荟萃分析法,结合使用 Python 软件的结构方程建模法,探讨医疗保健用户使用移动挂号系统的行为意向、感知有用性、感知易用性、信息质量、系统质量和服务质量之间的关系并验证模型。研究对象是从台湾电子论文系统中获取的共 4 篇论文。研究结果研究结果表明,患者通过医院移动挂号系统预约就诊的主要原因包括感知有用性(路径系数=1.154,p 值<0.001)和感知易用性(路径系数=0.217,p 值=0.037)。感知有用性受感知易用性(路径系数=0.792,p 值<0.001)和信息质量(路径系数=0.161,p 值=0.035)的影响,而感知易用性则受系统质量(路径系数=0.602,p 值<0.001)的影响。
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引用次数: 0
The Role of Charitable Organizations in Increasing Community Involvement in Contributing to Cash Waqf-Related Sukuk 慈善组织在提高社区参与捐赠与伊斯兰宗教财产有关的现金债券方面的作用
Pub Date : 2023-12-01 DOI: 10.55057/ijbtm.2023.5.s4.18
This research aims to and analyzes the characteristics of charitable organizations in increasing public trust and willingness to invest in Sukuk Related to Cash Waqf in Indonesia. Several research problems were found related to the governance of charitable organizations that have not achieved efficient use of resources and the achievements of charitable projects that have not been effective. Likewise, the management and distribution of charity funds still does not meet the transparency aspect, and charity organizations have not prepared annual financial reports that are published on websites or mass media. Apart from that, the level of credibility of the management in several charitable organizations is still not able to convince the public. This research method uses a qualitative descriptive approach. Data was obtained from observations, interviews with the leadership of Bank Syariah Indonesia Samarinda city branch, the commissioner of the Indonesian Waqf Agency (BWI) Samarinda city, the leader of the charity organization LazisMu Samarinda city, state civil servants, and literature studies. The results of the research found that the public wants related parties to be able to provide broader and more sustainable information about Sukuk products related to Cash Waqf, charitable organizations can improve fund management more efficiently and effectively, there is transparency from the beginning of planning, process to implementation of charitable projects, and Charitable organizations make financial reports in accordance with accounting principles and meet fairness, have been audited and published, and finally, donors really hope that the managers of charitable organizations must be credible people.
本研究旨在分析印尼慈善组织在提高公众对现金宗教基金相关伊斯兰债券的信任度和投资意愿方面的特点。研究发现了一些与慈善组织治理有关的问题,这些问题涉及慈善组织没有实现资源的有效利用,慈善项目的成果也没有取得成效。同样,慈善资金的管理和分配仍然不透明,慈善组织没有编制年度财务报告并在网站或大众媒体上公布。除此之外,一些慈善组织管理层的公信力水平仍无法让公众信服。本研究采用定性描述法。数据来源于观察、与印尼伊斯兰银行三马林达市分行领导、印尼宗教基金机构(BWI)三马林达市专员、慈善组织 LazisMu 三马林达市领导、国家公务员的访谈以及文献研究。研究结果发现,公众希望相关方能够提供更广泛、更可持续的与现金宗教基金相关的伊斯兰债券产品信息,慈善组织能够更高效、更有效地改善资金管理,慈善项目从规划之初、过程到实施都要透明,慈善组织的财务报告要符合会计原则并符合公平性,经过审计并公布,最后,捐赠者真正希望慈善组织的管理者必须是可信的人。
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引用次数: 0
The Effect of Trust on Behavioral Intentions: An Empirical Investigation among Malaysian Online Shoppers 信任对行为意向的影响:马来西亚网上购物者的经验调查
Pub Date : 2023-12-01 DOI: 10.55057/ijbtm.2023.5.4.15
Today, e-commerce has experienced significant growth and transformation. Despite the continued growth of e-commerce, marketers have begun to face challenges in online purchasing. The most critical issue in online purchasing is trust, which contributes to customers' behavioural intentions. Thus, this research is conducted to test the effect on behavioral intentions in online purchasing. Internet users who had engaged in online purchasing were selected as the research's respondents. A questionnaire was used as the research instrument. The trust variable was operationalized based on four underlying dimensions: website trustworthiness, seller reputation, payment security, and transparency. A total of 375 completed questionnaires were proceeded for data analysis. The data gathered were analyzed using the structural equation modelling (SEM) technique. The results reveal that trust has a significant effect on behavioral intentions in online purchasing (p-value: 0.000; Beta: 0.795). This indicates that trust is a fundamental driver of behavioral intentions in online purchasing. Establishing and maintaining trust is crucial for online retailers and marketplaces to attract and retain customers.
如今,电子商务经历了巨大的增长和变革。尽管电子商务持续增长,但营销人员已开始面临在线购买方面的挑战。在线购买中最关键的问题是信任,信任会影响客户的行为意向。因此,本研究旨在检验信任对网购行为意向的影响。研究选取了参与过网上购物的网民作为调查对象。研究工具为调查问卷。信任变量基于四个基本维度进行操作:网站可信度、卖家声誉、支付安全性和透明度。共有 375 份填写完毕的问卷被用于数据分析。收集到的数据采用结构方程模型(SEM)技术进行分析。结果显示,信任对网购行为意向有显著影响(P 值:0.000;Beta 值:0.795)。这表明,信任是网购行为意向的基本驱动因素。建立和维护信任对于在线零售商和市场吸引和留住客户至关重要。
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引用次数: 0
Remodelling Of Digital Problem-Solving Training Program 重塑数字化问题解决培训计划
Pub Date : 2023-12-01 DOI: 10.55057/ijbtm.2023.5.s4.12
The development of online learning for problem solving training is studied. As the pandemic hits us in 2020, there is a need to repurpose instructor-led training into digital format. A set of minimal training material were developed to enable the continuity of the training program. The minimal training material is not helping the training in achieving its objectives. In this research, the objectives are focusing on to identify participants’ perceptions towards existing digital Problem-Solving training program, to analyse the existing digital Problem-Solving training program and to design an enhanced digital Problem-Solving training program. Two methods were used to collect data for this research. A Google form survey with trained employees in the emergency remote teaching program developed by the team, as well as a focus group discussion with the vendor and trainers to understand their perspectives on the training program. Results shown both learners and trainers highly suggested improving both training exercise and training duration. A learning framework design as Prime, Apply and Sustain for the training program has been developed using a combination of activities to drive behaviour.
研究了解决问题培训在线学习的发展情况。大流行病将于 2020 年来袭,因此有必要将教师指导的培训转换为数字形式。我们开发了一套最基本的培训材料,以确保培训计划的连续性。最低限度的培训材料无助于培训目标的实现。本研究的目标主要是确定参与者对现有的数字化 "解决问题 "培训项目的看法,分析现有的数字化 "解决问题 "培训项目,并设计一个强化的数字化 "解决问题 "培训项目。本研究采用两种方法收集数据。通过谷歌表格对团队开发的应急远程教学项目的受训员工进行调查,同时与供应商和培训师进行焦点小组讨论,了解他们对培训项目的看法。结果显示,学员和培训师都强烈建议改进培训练习和培训时间。培训计划的学习框架设计为 "启动"、"应用 "和 "持续",通过活动组合来推动行为。
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引用次数: 0
The Performance of ZnO-Lemongrass in Photocatalytic Membrane Reactor (PMR) for Palm Oil Mill Second Effluent (POMSE) 光催化膜反应器(PMR)中的氧化锌-柠檬草处理棕榈油厂第二污水(POMSE)的性能
Pub Date : 2023-12-01 DOI: 10.55057/ijbtm.2023.5.s5.34
The nation that produces and exports the greatest amount of palm oil is Malaysia. As the palm oil business expands, so does pollution from palm oil mill second effluent (POMSE) in the country. The photocatalytic membrane reactor (PMR) has demonstrated a significant potential to develop into a "zero" waste process in the water or wastewater sector. The aim of the research is to elucidate the performance of zinc oxide (ZnO) nanoparticles with lemongrass (ZnO-L) as a capping agent in photocatalytic and PMR applications for treating POMSE. The POMSE samples were added to the reactor in the PMR with a pH of 9 and 0.1 g/L of ZnO-L loading. The POMSE pollutant may be degraded in the photocatalytic process during the process, and then the nanoparticles and POMSE pollutants was separated from the effluent through membrane process. The research findings indicate that the ZnO-L 3 from PMR has a greater proportion of colour removal than the photocatalytic only, which is 99.85%. This demonstrates that PMR is superior to the photocatalytic technique. Following that, the ZnO-L 3 had the lowest flux drop (67%), causing reduction of membrane fouling owing to more degradation of pollutants. Therefore, the ZnO-L performance was successfully evaluated, demonstrating that PMR outperforms photocatalytic processes in terms of colour intensity.
马来西亚是生产和出口棕榈油最多的国家。随着棕榈油业务的不断扩大,该国棕榈油厂二次排污(POMSE)造成的污染也日益严重。光催化膜反应器(PMR)已显示出巨大的潜力,可发展成为水或废水领域的 "零 "废物工艺。本研究旨在阐明以柠檬草(ZnO-L)作为封端剂的氧化锌(ZnO)纳米粒子在光催化和 PMR 应用中处理 POMSE 的性能。将 POMSE 样品加入 PMR 反应器中,pH 值为 9,ZnO-L 用量为 0.1 克/升。在此过程中,POMSE 污染物可能会在光催化过程中降解,然后通过膜过程将纳米颗粒和 POMSE 污染物从出水中分离出来。研究结果表明,PMR 的 ZnO-L 3 的色度去除率高于光催化的 99.85%。这表明 PMR 优于光催化技术。其次,ZnO-L 3 的通量下降率最低(67%),由于污染物降解更多,膜堵塞减少。因此,ZnO-L 的性能得到了成功评估,表明 PMR 在颜色强度方面优于光催化工艺。
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引用次数: 0
Improvement of Strategic Investment Decision Making Process in Petrochemicals Industry 改进石化行业战略投资决策流程
Pub Date : 2023-12-01 DOI: 10.55057/ijbtm.2023.5.s4.10
Joint ventures, commercial conglomerates, and public-private partnerships must go through various stages of planning prior constructing mega-petrochemical projects. One of the most important steps is the Final Investment Decision (FID). Before approving and ordering large-scale petrochemical project construction, corporations and project partners must follow these steps. FID comes after careful preparation and before project implementation. Market attractiveness, proven production technology, and high investment return affect FID. The project's investment return—determined by IRR, NPV, and PP—is the main factor. An approved FID shows the company's willingness to invest and make a profit, while an unapproved FID prevents further losses if the project goes ahead. NPV, IRR, and PP not meeting criteria prevents a final investment decision. Economic return failure is caused by high taxes, total investment costs, product spread, capital costs, and operating costs. This study aims to improve the current techno-economic model in the petrochemicals industry's final investment decision process by investigating the main parameters of existing FID techno-economic models, developing a new model for the industry, and validating its accuracy. This study began by populating relevant final investment decision criteria, assembling production technology techno-economic data, and determining techno-economic parameters. This study is expected to improve the current techno-economic model and allow more projects to achieve successful FID for long-term profit, while preventing further losses if the economic return is still unfavourable by incorporating sensitivity and real option analysis. An improved techno-economic model should meet the needs of the petrochemical industry and provide prominent outputs for business risk management by allowing precise input consideration.
在建设大型石化项目之前,合资企业、商业集团和公私合营企业必须经历不同的规划阶段。其中最重要的步骤之一是最终投资决策(FID)。在批准和下令建设大型石化项目之前,企业和项目合作伙伴必须遵循这些步骤。最终投资决策是在精心准备之后和项目实施之前做出的。市场吸引力、成熟的生产技术和高投资回报率都会对 FID 产生影响。由内部收益率、净现值和收益率决定的项目投资回报是主要因素。获批的 FID 表明公司愿意投资并获利,而未获批的 FID 则可防止项目继续进行时造成更多损失。净现值(NPV)、内部收益率(IRR)和利润率(PP)不符合标准会阻碍最终的投资决策。造成经济回报失败的原因包括高税收、总投资成本、产品价差、资本成本和运营成本。本研究旨在通过调查现有 FID 技术经济模型的主要参数、开发适用于该行业的新模型并验证其准确性,改进石化行业最终投资决策过程中的现有技术经济模型。本研究首先填充了相关的最终投资决策标准,收集了生产技术的技术经济数据,并确定了技术经济参数。这项研究有望改进当前的技术经济模型,让更多项目成功实现 FID,获得长期利润,同时通过纳入敏感性和实际期权分析,防止在经济回报仍然不利的情况下出现更多损失。改进后的技术经济模型应能满足石化行业的需求,并通过精确的输入考虑为业务风险管理提供突出的输出。
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引用次数: 0
Thermal Management of Solar Photovoltaic Systems 太阳能光伏系统的热管理
Pub Date : 2023-12-01 DOI: 10.55057/ijbtm.2023.5.s4.19
Due to their eco-friendliness, photovoltaic panels to produce electricity have recently gained popularity worldwide. Depending on the characteristics and configuration of the solar cells, photovoltaic cells manufactured of semiconductors can have an electrical efficiency between 4% and 47%. Photovoltaic (PV) panels that are not used to generate electricity experience some of the sun spectrum as incident light, which increases their operating temperature and shortens their lifespan. This study examines several methods that could be used to lessen the negative impacts of high temperatures. It describes how to bring down the surface temperature of the PV module. The goal, significance, and type of technology used to cool solar panels in various research are evaluated and categorized. The conclusions have been considered considering each technology's advantages, disadvantages, potential applications, and techno-economic character. The primary focus of the inquiry will be the range of surface temperature reductions bound by each cooling technology. Additionally, the effectiveness of each cooling technology will be highlighted in this review. The effectiveness of each cooling strategy will also be compared in this review. The findings of the study are fully described in the conclusion section. It is demonstrated that any effective method for cooling PV panels should be utilized to keep the temperature of the working surface at a low and stable level, be simple and trustworthy, and, if possible, allow for the utilization of extracted thermal heat to increase the overall conversion efficiency. The detailed review is helpful for PV system theory, design, and application engineers.
最近,光伏发电板因其环保性而在全球范围内大受欢迎。根据太阳能电池的特性和构造,半导体制造的光伏电池的发电效率在 4% 到 47% 之间。未用于发电的光伏(PV)电池板会受到部分太阳光谱入射光的影响,从而增加其工作温度并缩短其使用寿命。本研究探讨了几种可用于减轻高温负面影响的方法。它介绍了如何降低光伏组件的表面温度。对各种研究中用于冷却太阳能电池板的目标、意义和技术类型进行了评估和分类。在得出结论时,考虑了每种技术的优缺点、潜在应用和技术经济特征。调查的主要重点是每种冷却技术所能降低的表面温度范围。此外,本研究还将强调每种冷却技术的有效性。本研究还将对每种冷却策略的效果进行比较。研究结果将在结论部分全面阐述。研究结果表明,任何有效的光伏电池板冷却方法都应将工作表面温度保持在较低且稳定的水平,简单且值得信赖,并在可能的情况下允许利用提取的热量来提高整体转换效率。详细的综述对光伏系统理论、设计和应用工程师很有帮助。
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引用次数: 0
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International Journal of Business and Technology Management
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