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IJEBD International Journal of Entrepreneurship and Business Development最新文献

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Business Development: Processes, Methods and Tools 业务开发:过程、方法和工具
Pub Date : 2023-01-01 DOI: 10.1007/978-3-658-38844-7
Andreas Kohne
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引用次数: 0
COVID 19 Outbreak and Tokyo 2020 Olympic Games: A Perspective from Japan’s Economy and Capital Market 新冠肺炎疫情与2020年东京奥运会:基于日本经济和资本市场的视角
Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.924
Anusha Annathurai
This study highlights the key impacts of hosting an international sports event, Tokyo 2020 Olympic Games, during the period of deadliest contagious disease outbreak in history, COVID 19.  The perspective is analysed in terms of the performance of capital market, investment market and sectoral market by the indexes of TOPIX, Stock Market, Bond Market, Foreign Exchange, FTSE, MSCI, and sectoral index of Air Transportation, Construction, Pharmaceutical which shows different range of fluctuation.
本研究强调了在历史上最致命的传染病COVID - 19爆发期间举办2020年东京奥运会这一国际体育赛事的关键影响。通过TOPIX、Stock market、Bond market、Foreign Exchange、FTSE、MSCI等指数,以及Air Transportation、Construction、Pharmaceutical等行业指数的不同波动幅度,从资本市场、投资市场和行业市场的表现进行分析。
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引用次数: 0
Financial reporting preparer’s satisfaction and intention to switch to XBRL reporting: A Model 财务报告编制者的满意度与转向XBRL报告的意向:一个模型
Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.938
Roslee Uyob, Ku Maisurah Ku Bahador, R. Saad
The objective of this paper is to develop a conceptual framework for understanding financial reporting preparers’ satisfaction and intention to switch from conventional to XBRL reporting. Based on the review and synthesis of relevant literature from prior XBRL adoption research, technology usage behavior, and the user satisfaction element in information system studies, gaps have been identified and a conceptual framework has been developed. This framework includes eight constructs, i.e., perceived ease of use, perceived usefulness, perceived compatibility, information quality, service quality, system quality, preparer’s satisfaction, and the intention to switch to XBRL reporting. The framework can be used to conduct research and establish appropriate XBRL plans. Furthermore, by leveraging the benefits of XBRL, this framework will assist decision-makers in formulating strategies. Nevertheless, this study is limited to identifying gaps and to suggesting new conceptual frameworks based on previous literature and empirical studies. Thus, this paper implies that further empirical research be conducted to validate the suggested integrated model.
本文的目的是建立一个概念框架,以理解财务报告编制者的满意度和从传统报告转向XBRL报告的意图。基于对先前的XBRL采用研究、技术使用行为和信息系统研究中的用户满意度因素的相关文献的回顾和综合,发现了差距,并开发了一个概念框架。该框架包括八个结构,即感知易用性、感知有用性、感知兼容性、信息质量、服务质量、系统质量、编制者满意度和转向XBRL报告的意愿。该框架可用于进行研究和建立适当的XBRL计划。此外,通过利用XBRL的优势,该框架将帮助决策者制定战略。然而,本研究仅限于在以往文献和实证研究的基础上确定差距并提出新的概念框架。因此,本文建议进一步进行实证研究以验证所建议的集成模型。
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引用次数: 2
Demographic Differences and Customer Satisfaction towards Banking Services in Benin City, Nigeria 尼日利亚贝宁市人口统计学差异与银行服务客户满意度
Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.939
Gabriel Tuoyo Kubeyinje, Samuel Jesuorobo Osifo
This study empirically examined whether there are any significant differences on demographic and customer satisfaction towards banking services in Benin City, Nigeria. The research design employed in this study is the cross-sectional survey methodology. Three hundred and sixty seven (367); (91.75%) copies of questionnaire were returned, vividly filled and found suitable were imputed for the final data analyses. Independent samples t-Test and one-way Analysis of Variance (ANOVA) F-Test were utilized to test the hypotheses. The study found out that gender, age and occupation have positive relationships and significant differences, while marital status has an inverse relationship, but significant difference, in conclusion occupation has a positive relationship, though insignificant difference. The study recommends that regulatory and supervisory authorities should formulate and implement appropriate policies, in addition staff training and development in up-skilling and re-skilling should be boosted consistently and to conclude, demographic attributes should be considered as significant factors when delivering banking services to customers.
本研究实证检验了尼日利亚贝宁市的人口统计和客户对银行服务的满意度是否存在显著差异。本研究采用的研究设计是横断面调查法。三百六十七(367);(91.75%)份问卷被退回,填写生动,找到合适的输入用于最后的数据分析。采用独立样本t检验和单因素方差分析f检验对假设进行检验。研究发现,性别、年龄与职业呈正相关且差异显著,婚姻状况呈负相关但差异显著,综上所述,职业呈正相关但差异不显著。该研究建议,监管当局应制定和实施适当的政策,此外,应持续加强员工培训和提高技能和再技能的发展,并得出结论,在向客户提供银行服务时,应将人口特征视为重要因素。
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引用次数: 0
A Critical Review on Activity-Based Costing Technique: Analysis of Abundant Countries 作业成本核算技术述评:以发达国家为例
Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.923
J. Shanmugam
Activity-based costing has been identified as an effective costing system that helps the companies in manufacturing and service industry to reduce their cost. Due to the high reliability and accuracy of activity-based costing, without a doubt, activity-based costing had been used and implemented widely by companies in the manufacturing and service industry to replace traditional costing. This is because traditional costing has been considered by many researchers that it is no more reliable and effective to act as a costing system in this constantly changing market conditions, developing technology, and a large number of productions. Furthermore, the activity-based costing system as mentioned just now can provide a lot of benefits to the company which implements it such as providing detailed cost information which can show a clear picture to the management on the costing of their products, which leads to a better decision making as well as improvise the strategic planning of the companies to achieve better profitability and sustainability of the business in the long run.
作业成本法是一种有效的成本核算方法,可以帮助制造业和服务业企业降低成本。由于作业成本法具有较高的可靠性和准确性,毫无疑问,作业成本法已经被制造业和服务业的公司广泛使用和实施,以取代传统的成本法。这是因为传统的成本核算已经被许多研究者认为,在这个不断变化的市场条件、不断发展的技术和大量的生产中,作为一种成本核算系统已经不再可靠和有效。此外,刚才提到的作业成本核算系统可以为实施它的公司提供很多好处,例如提供详细的成本信息,可以向管理层展示他们产品成本的清晰画面,从而导致更好的决策,并即兴制定公司的战略规划,以实现更好的盈利能力和长期的业务可持续性。
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引用次数: 0
A Study on The Factors Impacting Retirement Planning Among Low-Income Workers in The Northern Region, Malaysia 马来西亚北部低收入工人退休计划影响因素研究
Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.928
Preyangka Chelliah, A. Shanmugam, Tan Suang Sin
Since the world's ageing population is expanding quickly, retirement planning has been identified as one of the top concerns of all nations. As a developing country, Malaysia has also been touched by this issue. Particularly, retirement planning among low income earners is frequently contested because of a lack of available financial resources among them. Therefore, this study aims to investigates the factors influencing the retirement planning among low income workers at the Northern Region, Malaysia. This study anticipated that saving attitude, financial socialisation, financial literacy, and demographic characteristics could all have an impact on retirement planning. A quantitative method with convenience sampling was applied in this study. This study used an online questionnaire to collect primary data from working adults with limited financial resources. Using SPSS, the data that was gathered was examined. Multiple linear regression and Pearson Correlation Analysis were both used in the analysis. The findings demonstrate that ethnicity and state, as well as financial socialisation, saving attitudes, and financial literacy, have a substantial impact on retirement planning among low-income employees in Malaysia's Northern Region. This study will give researchers, policymakers, governments, and Employee Provident Fund a detailed picture of retirement planning among low-income workers in Malaysia's Northern Region (EPF).
由于世界老龄化人口正在迅速扩大,退休计划已被确定为所有国家最关心的问题之一。作为一个发展中国家,马来西亚也受到这个问题的影响。特别是低收入者的退休计划经常受到争议,因为他们缺乏可用的财政资源。因此,本研究旨在探讨影响马来西亚北部地区低收入工人退休计划的因素。本研究预期储蓄态度、理财社会化、理财素养和人口特征都会对退休计划产生影响。本研究采用方便抽样的定量方法。本研究采用在线调查问卷,从经济资源有限的在职成年人中收集主要数据。使用SPSS软件对收集到的数据进行检验。分析采用多元线性回归和Pearson相关分析。研究结果表明,种族和国家,以及金融社会化,储蓄态度和金融素养,对马来西亚北部地区低收入雇员的退休计划有重大影响。本研究将为研究人员、政策制定者、政府和雇员公积金提供马来西亚北部地区(EPF)低收入工人退休计划的详细情况。
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引用次数: 0
Nexus Between Corporate Governance and Going Concern of Nigerian Deposit Money Banks: The Role of Audit Committee Financial 尼日利亚存款银行公司治理与持续经营的关系:审计委员会财务的作用
Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.916
T. O. Bakare, J. Akindele, A. Sani, Kamorudeen Wale Oladejo
This study was designed to find the nexus between corporate governance and the concern of Nigeria DMBs with the specific role of audit committee financial expertise. Corporate governance is being used by stakeholders to determine the perpetual succession of business organization. This is prevalent in the DMBs and it has led to the expansion in the activities of DMBs as well as dynamic relationships between the management of DMBs and their owners. In lieu of this, this study sought to investigate this issue in the context of Nigeria. The research approach adopted for this study was quantitative. In addition, purposive sampling technique was adopted to select 8 DMBs listed from the sample frame obtained from NSE for the period 2014 - 2021. Using pooled OLS, the study revealed that ACFE has significant impact on DLLP as indicated by coefficient 98.843 with a p-value of 0.005, management equity holding has no significant impact on DLLP with coefficient 14.719 & p-value of 0.082 at 5% level of significance. Therefore, the study recommends that DMBs should increase the proportion of audit financial expertise with accounting background in the committee in order to enhance prudence and accountability. By this, it will boost the investors’ confidence as well as enhance their reputation and ensure their long-term prosperity.  
本研究旨在发现公司治理和尼日利亚dmb关注与审计委员会财务专业知识的具体作用之间的联系。公司治理是由利益相关者用来确定企业组织的永久继承。这在数字广播电台中很普遍,它导致了数字广播电台活动的扩大,以及数字广播电台管理层与其所有者之间的动态关系。相反,本研究试图在尼日利亚的背景下调查这一问题。本研究采用的研究方法是定量的。此外,采用有目的抽样技术,从NSE获得的2014 - 2021年的样本框中选出8个DMBs。使用汇总OLS,研究发现ACFE对DLLP有显著影响,系数为98.843,p值为0.005;管理层持股对DLLP无显著影响,系数为14.719,p值为0.082,显著性水平为5%。因此,研究建议dmb应增加具有会计背景的审计财务专业人员在委员会中的比例,以增强审慎性和问责性。这样可以增强投资者的信心,提高他们的声誉,确保他们的长期繁荣。
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引用次数: 0
Perceived Organizational Support and Voice Behavioural Performance in Public Organizations in Nigeria 感知组织支持和建言行为表现在尼日利亚的公共组织
Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.940
Okharedia Goodheart Akhimien, Alasa Paul Kadiri
This study investigated the relationship between perceived organisational support and voice behavioural performance in selected public sector organisations in Nigeria. Two dimensions of employees’ voice behavioural performance, which are, promotive voice behavioural performance and prohibitive voice behavioural performance were empirically examined. The organisational support dimensions explored are: employers support, supervisors support, and fellow employees support. A survey research design which employed the use of the questionnaire was used to collect the needed date from the respondents. Data which was generated from three hundred and fifty selected respondents were analyzed using descriptive statistics such as percentages analysis and inferential statistics such as multiple regression. The result of the study revealed that all the three dimensions of organisational support examined, that is,  employers support, supervisors support, and fellow employees support were significantly related to promotive voice behavioural performance and prohibitive voice behavioural performance. It is recommended that public sector organisations in Nigeria should provide more support to its employees; direct heads of units and departments in the various ministries and government institutions to put measures in place to improve the well-being of their subordinates and also encourage employees to engage in prosocial behaviour as this might enhance behavioural voice performance.
本研究在尼日利亚选定的公共部门组织中调查了感知组织支持与建言行为表现之间的关系。实证研究了员工建言绩效的两个维度,即促进性建言绩效和禁止性建言绩效。研究的组织支持维度包括:雇主支持、主管支持和同事支持。采用问卷调查的研究设计,从受访者收集所需的日期。从350名选定的受访者中产生的数据使用描述性统计(如百分比分析)和推理统计(如多元回归)进行分析。研究结果表明,组织支持的所有三个维度,即雇主支持、主管支持和同事支持,都与促进性建言行为表现和禁止性建言行为表现显著相关。建议尼日利亚的公共部门组织为其雇员提供更多支持;指导各部委和政府机构的单位和部门负责人采取措施,改善下属的福祉,并鼓励员工参与亲社会行为,因为这可能会提高行为声音的表现。
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引用次数: 1
From School to Business: A Study of Private University Student’s Motivation Determinant and Intention to be an entrepreneur 从学校到企业:民办大学生创业动机、决定因素与创业意向研究
Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.927
Kuan Wan Jie, R. Musa, Yeoh Shwu Chyi, Phoon Lee Yong
Malaysia ranked 14th in entrepreneurship in 2021. This shows that the Malaysian government has promoted entrepreneurship at the tertiary level. Not all graduates become entrepreneurs. Instead of starting a business, graduates take low-paying jobs unrelated to their skills. This study examined private university students' intentions to become entrepreneurs and their motivation, creativity, attitude, ability, and university ecosystem. Additionally, this study examined the mediating effect of motivation on creativity, attitude, ability, university ecosystem, and entrepreneur intention among private university students. SPSS was used to analyse the 215 samples of private university students in the northern region of Malaysia. Findings postulate that only motivation and attitude affect a student's intention to become an entrepreneur. Motivation mediates between students' attitudes and entrepreneurial intentions. This study helps institutions, teachers, and policymakers understand what makes private university students want to start their own businesses. This means that strategies and policies can be changed in the future to encourage private university students to go into the entrepreneurship field. Keywords: Entrepreneurial intention,
2021年,马来西亚在创业方面排名第14位。这表明马来西亚政府在高等教育层面推动创业。并非所有毕业生都能成为企业家。毕业生没有创业,而是从事与自己技能无关的低薪工作。本研究考察了民办高校大学生创业意向及其动机、创造力、态度、能力和大学生态系统。此外,本研究还考察了动机对民办大学生创造力、态度、能力、大学生态系统和创业意向的中介作用。使用SPSS对马来西亚北部地区215名私立大学生样本进行分析。研究结果表明,只有动机和态度会影响学生成为企业家的意愿。动机在学生态度与创业意向之间起中介作用。这项研究有助于机构、教师和政策制定者理解是什么让私立大学的学生想要创业。这意味着未来可以改变战略和政策,鼓励私立大学的学生进入创业领域。关键词:创业意向;
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引用次数: 0
The Online Credit Buying and Selling System and its Compatibility with Islamic Law 网上信用买卖制度及其与伊斯兰教法的兼容性
Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.903
Zulfikar Hasan, M. Azli
The focus of this research is the practice of buying and selling online credit systems and their conformity with Islamic law. The purpose of this study is to find out how the views and Islamic law on the Online Credit Buying and Selling System and how the impact on the community of the online credit buying and selling system. This type of research is qualitative research. This research is a type of research that seeks to develop concepts, understandings, and theories from field conditions and in the form of descriptions. The technique used in data collection is interviews and written data, such as books, articles, and others that are used to obtain data about the online credit buying and selling system and its compatibility with Islamic law. The results of this study are the Indonesian people already know the existence of this online credit. However, modern facilities that facilitate online loan transactions leave many problems in society, starting from the practice of usury. In addition, there is also the threat of spreading private secrets to the public through social media.
本研究的重点是买卖在线信用系统的实践及其与伊斯兰法律的一致性。本研究的目的是了解伊斯兰教法对网上信用买卖制度的看法和影响,以及网上信用买卖制度对社会的影响。这种类型的研究是定性研究。这种研究是一种寻求从现场条件和描述的形式发展概念、理解和理论的研究。数据收集使用的技术是采访和书面数据,如书籍、文章和其他用于获取有关在线信用买卖系统及其与伊斯兰法律的兼容性的数据。这项研究的结果是印尼人已经知道这种在线信贷的存在。然而,便利网络贷款交易的现代设施给社会留下了许多问题,首先是高利贷的做法。此外,还存在通过社交媒体向公众传播私人秘密的威胁。
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引用次数: 1
期刊
IJEBD International Journal of Entrepreneurship and Business Development
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