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Impact of Some Selected Determinants on SMEs Performance: A Study on Jhenaidah District of Bangladesh 一些选定的决定因素对中小企业绩效的影响:对孟加拉国吉纳伊达地区的研究
Pub Date : 2023-09-24 DOI: 10.14738/abr.119.15425
Md. Ashraful Alam, Md. Abdul Hannan Shaikh
Small and Medium Enterprises (SMEs) play a critical role in any emerging economy. These sectors are now considered as the main engine of the economy in Bangladesh. The principal objective of this study is to identify, measure and compare the impact of some selected determinants on SMEs performance in Bangladesh. The study employed qualitative interviews with the owners/employees of SMEs dealing with i) Tailoring ii) Flower cultivation iii) Restaurant business iv) Auto rice mill business v) Jewelry vi) Nursery vii) Clinic business 8. Handicrafts business ix) Rice cultivation and x) Banana cultivation in Jhenaidah district of Bangladesh. This is a survey-based study and the data were collected from 101 respondents using a structured questionnaire. The data collected for the study have been processed using MS Excel 2007. This study examined six determinants such as entrepreneurial competency, marketing capability, financial resources, modern technology, product quality, and investment capacity to determine the SMEs’ performance in terms of profit. Seven hypotheses were developed to reach the objectives in the study. The collected primary data were analyzed by applying basic statistical tools. The results of the study revealed that the most significant determinants that affect the performance of SMEs in Bangladesh were entrepreneurial competency, financial resources and investment capacity respectively. Policymakers and owners of SMEs should take necessary steps in light of the findings of the study to improve the performance and ensure the sustainable growth of SMEs sectors in Bangladesh.
中小企业在任何新兴经济体中都扮演着至关重要的角色。这些部门现在被认为是孟加拉国经济的主要引擎。本研究的主要目的是确定、衡量和比较一些选定的决定因素对孟加拉国中小企业绩效的影响。本研究对从事以下行业的中小企业的所有者/员工进行了定性访谈:1)裁缝业;2)花卉种植业;3)餐饮业;4)汽车碾米厂业;5)珠宝业;6)苗圃业;8)诊所业。手工艺品业务ix)水稻种植和x)香蕉种植在孟加拉国Jhenaidah地区。这是一项基于调查的研究,数据是通过结构化问卷从101名受访者中收集的。本研究收集的数据已使用MS Excel 2007进行处理。本文考察了创业能力、营销能力、财务资源、现代技术、产品质量和投资能力等六个决定因素对中小企业利润绩效的影响。为了达到研究的目标,提出了七个假设。收集的原始资料应用基本统计工具进行分析。研究结果表明,影响孟加拉国中小企业绩效的最重要决定因素分别是创业能力、金融资源和投资能力。政策制定者和中小企业所有者应根据研究结果采取必要措施,以提高孟加拉国中小企业的绩效并确保其可持续增长。
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引用次数: 0
Empirical Assessment of the Effect of Financial Reporting Components on Investment Decisions of Small and Medium Enterprises in Nigeria 财务报告要素对尼日利亚中小企业投资决策影响的实证评估
Pub Date : 2023-09-24 DOI: 10.14738/abr.119.15449
Israel Seriki Akinadewo, Saliu Al-Amen, Muyiwa Emmanuel Dagunduro, Jeremiah O. Akinadewo
Financial reporting is a critical aspect of business operations that enables companies to communicate relevant financial information to their stakeholders. The primary goal of financial reporting is to provide investors with information that can assist them in making informed investment decisions. Therefore, this study aimed to investigate the effect of financial reporting on the investment decisions of SMEs. The study made use of primary data. Primary data was collected using an interview guide and questionnaires, with respondents being those in charge of making investment decisions in the firm under study or their agents. The questionnaire included both closed-ended and Likert-type questions. 150 questionnaires were administered out of which 100 were completed and returned. In order to ensure the reliability of the measures used in this research, the researcher conducted a random re-test exercise within the population sample of the study. The study findings indicate that financial reporting has a significant impact on the investment decisions of SMEs. The comprehensive income statement, statement of financial position, cash flow statement, and the statement of changes in shareholder's equity were found to have a significant positive effect on investment decisions. This finding implies that investors consider the information contained in these financial statements when making investment decisions. The study results state the importance of including all financial statements in financial reporting, as each statement provides unique information that can be relevant to investors. The study therefore recommended among other things; The Nigerian government and regulatory bodies should strive to improve financial reporting standards for SMEs, SMEs in Nigeria should be encouraged to undergo financial literacy education to improve their understanding of financial statements, the government should provide incentives such as tax breaks and subsidies to SMEs that prepare and disseminate comprehensive financial report.
财务报告是企业经营的一个重要方面,它使公司能够向利益相关者传达相关的财务信息。财务报告的主要目标是为投资者提供信息,帮助他们做出明智的投资决策。因此,本研究旨在探讨财务报告对中小企业投资决策的影响。这项研究利用了原始资料。主要数据是通过访谈指南和问卷收集的,受访者是那些负责在被研究公司或其代理人中做出投资决策的人。问卷包括封闭式问题和李克特型问题。共发放了150份问卷,其中100份完成并归还。为了确保本研究中使用的测量方法的可靠性,研究者在研究的总体样本中进行了随机的重新测试。研究结果表明,财务报告对中小企业的投资决策有显著影响。综合损益表、财务状况表、现金流量表和股东权益变动表对投资决策有显著的正向影响。这一发现意味着投资者在做出投资决策时要考虑这些财务报表中包含的信息。研究结果表明,在财务报告中包括所有财务报表的重要性,因为每个报表都提供了与投资者相关的独特信息。因此,该研究建议除其他事项外;尼日利亚政府和监管机构应该努力提高中小企业的财务报告标准,鼓励尼日利亚中小企业接受金融知识教育,提高对财务报表的理解,政府应该对编制和传播综合财务报告的中小企业提供税收减免和补贴等激励措施。
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引用次数: 0
Don’t Be Afraid to Change: Work Environment and Workload Affects Cyberloafing Behavior 不要害怕改变:工作环境和工作量会影响网络闲逛行为
Pub Date : 2023-09-19 DOI: 10.14738/abr.119.15471
Irfan Noviandy Aulia, Subur Karyatun, Rafi Ramadhan Hidayat, Mochamad Soelton
Internet technology can have a positive impact on companies in helping the effectiveness and efficiency of company operations, such as faster information delivery, more up to date receiving information, reduced production time and more efficient service delivery. This study aims to analyze the work environment and workload on cyberloafing behavior and employee performance at the Tangerang I State Property and Auction Service Office. The population in this study was 30 employees. The sample used was all 30 employees, namely the saturated sample. The data collection method uses a survey method, with the research instrument being a questionnaire. The data analysis method uses Partial Least Square. The analysis used in this research is quantitative analysis using data collection methods through questionnaires. Structural equation modeling (SEM) is used as an analysis method and Smart PLS is used as an analysis tool. Findings: The work environment has a positive and significant effect on Employee performance, workload has a negative and significant effect on employee performance. The work environment and workload have a positive and significant effect on Cyberloafing. Meanwhile, cyberloafing has a negative and significant effect on employee performance.
互联网技术可以对公司产生积极的影响,帮助公司运作的有效性和效率,如更快的信息传递,更及时的接收信息,减少生产时间和更有效的服务提供。本研究旨在分析坦格朗第一国有资产拍卖服务办公室工作环境和工作量对网络闲逛行为和员工绩效的影响。研究对象是30名员工。使用的样本为全部30名员工,即饱和样本。数据收集方法采用调查法,研究工具为问卷调查。数据分析方法采用偏最小二乘法。本研究采用的分析方法是定量分析,采用数据收集方法,通过问卷调查。采用结构方程模型(SEM)作为分析方法,采用Smart PLS作为分析工具。研究发现:工作环境对员工绩效有正向显著影响,工作量对员工绩效有负向显著影响。工作环境和工作量对网络闲逛有显著的正向影响。同时,网络闲逛对员工绩效有显著的负向影响。
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引用次数: 0
Dynamic Management of Capital Levels in a Company as a Multi-Stage Decision-Making Process 作为多阶段决策过程的公司资本水平动态管理
Pub Date : 2023-09-19 DOI: 10.14738/abr.119.15352
Danuta Seretna-Sałamaj, Agnieszka Szpara
An investor makes investment decisions under conditions of uncertainty, i.e. when the effect of the investment cannot be predicted in advance. In order to achieve the desired outcome of the action, the decision-maker has to make a series of consecutive decisions. The decision-maker is guided by his or her own investment objective, and at each stage decides on an investment strategy. Depending on the strategy adopted, the investment returns can vary. Decisions related to giving the capital structure a target shape require a prior careful analysis of many factors, which are characterised by variability both in time and space. For this reason, it can be assumed that the capital structure is not fixed, as it changes according to the strength and direction of these factors. This article proposes a method for managing a company's capital level in a multi-stage decision-making process. For this purpose, the so-called recursive preferences of the decision-maker were used. A multi-stage model of capital management or the management of a given asset by an investor was considered. It was assumed that the dynamics of the capital level process from period to period is described by a certain recursive equation, which can be deterministic or stochastic.
投资者在不确定的条件下进行投资决策,即投资的效果无法提前预测。为了达到预期的行动结果,决策者必须做出一系列连续的决策。决策者以他或她自己的投资目标为指导,在每个阶段决定投资策略。根据所采用的策略,投资回报可能会有所不同。与给资本结构一个目标形状有关的决定需要事先仔细分析许多因素,这些因素在时间和空间上都具有可变性。因此,可以假设资本结构不是固定的,它会根据这些因素的强度和方向而变化。本文提出了一种在多阶段决策过程中管理公司资本水平的方法。为此,使用了所谓的决策者递归偏好。考虑了资本管理的多阶段模型或投资者对给定资产的管理。假设资本水平过程在不同时期的动态可以用某种递归方程来描述,这种递归方程可以是确定性的,也可以是随机的。
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引用次数: 0
Forensic Accounting Techniques and Corruption in the Public Sector of South-West, Nigeria 法务会计技术和腐败在西南,尼日利亚的公共部门
Pub Date : 2023-09-17 DOI: 10.14738/abr.119.15467
O Alao, F. F. Adegbie, G. O. Ogundajo
Corruption is recognized as a significant global challenge which remains unresolved, Nigeria inclusive. It continues to impede progress, economic growth, and social development. Also, Corruption have been the focus of ongoing literature discussion especially Sub-Saharan Africa, centering on the adverse effects of corruption, hindering post-pandemic recovery and efforts to address economic, ecological, and healthcare challenges. From literature, researchers focused on conventional audit as solution variable. This study, thereby, examined the effect of forensic accounting techniques on corruption in the public sector of South-West, Nigeria. The study adopted a survey research design. The population of the study comprised 395 staff working in the Anti-graft agencies and ministry and departmental agencies in South-West, Nigeria. A sample of 254 respondents was determined using the Krejcie and Morgan formula. The result of Cronbach's alpha was greater than 0.70 and the AVE was greater than 0.5, the adapted questionnaire was deemed reliable and valid to proceed for analysis. The paper used the two methods of statistics (descriptive statistics and inferential statistics) to analyse the data. Forensic accounting techniques had significant effect on corruption ( Adj R2 = 0.07, F (5, 220) = 4.77, p < 0.05). Audit quality and quality of governance significantly controlled the effect of forensic accounting techniques on corruption (Adj R2 = 0.07, F (7, 218) = 3.42; p < 0.05). The study concluded that forensic accounting techniques affected corruption in the public sector of South-West, Nigeria. It was recommended that the anti-graft agencies and Ministry and departmental agencies should integrate forensic accounting techniques into their processes in order to achieve transparency and accountability in the management of public funds. The governments of South-West, Nigeria must ensure to establish forensic accounting unit where trained expert are employed with attractive remuneration to carry out investigation cases of corruption to ensure enough evidence and facts are presented in courts for effective prosecution of such cases.
腐败被认为是尚未解决的重大全球挑战,包括尼日利亚在内。它继续阻碍进步、经济增长和社会发展。此外,腐败一直是正在进行的文献讨论的焦点,特别是撒哈拉以南非洲,其重点是腐败的不利影响,阻碍了大流行后的恢复和应对经济、生态和医疗保健挑战的努力。从文献来看,研究人员主要将常规审计作为解决变量。因此,这项研究审查了法务会计技术对尼日利亚西南部公共部门腐败的影响。本研究采用调查研究设计。研究对象包括395名在尼日利亚西南部反贪污机构和部级机构工作的工作人员。使用Krejcie和Morgan公式确定了254名受访者的样本。Cronbach’s alpha大于0.70,AVE大于0.5,认为改编后的问卷可靠有效,可以进行分析。本文运用统计学的两种方法(描述性统计和推理统计)对数据进行分析。法务会计技术对腐败有显著影响(Adj R2 = 0.07, F (5,220) = 4.77, p <0.05)。审计质量和治理质量显著控制法务会计技术对腐败的影响(Adj R2 = 0.07, F (7,218) = 3.42;p & lt;0.05)。该研究得出结论,法务会计技术影响了尼日利亚西南部公共部门的腐败。建议反贪污机构和各部及部门机构应将法务会计技术纳入其程序,以便在公共资金管理方面实现透明度和问责制。尼日利亚西南部政府必须确保建立法务会计单位,聘请训练有素的专家以有吸引力的报酬进行腐败案件的调查,以确保在法庭上提供足够的证据和事实,以有效起诉此类案件。
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引用次数: 0
The Influence of Education, Training and Local Culture on the Performance of Young Entrepreneurs in the New Normal Era in Minahasa District 新常态下Minahasa地区教育培训与地方文化对青年企业家绩效的影响
Pub Date : 2023-09-10 DOI: 10.14738/abr.119.15396
Irvan Trang, Hendra N. Tawas, Sri Murni
Quality human resources are human resources who have good knowledge, abilities, skills and attitudes at work. Entrepreneurs are human resources who are directly involved in carrying out their business activities. To create that, entrepreneurs need to get education, training and pay attention to their local culture so they can improve their performance in maintaining and developing their business. This is of course in line with the current phenomenon, where many businesses are bankrupt, closed, out of business in the current era of the Covid 19 pandemic, including in Minahasa Regency, where there are ± 250 young entrepreneurs involved in various different types of businesses affected by the outbreak. The purpose of this research is to analyze and study and develop a variable and instrument that is able to identify what influences the performance of young entrepreneurs in Minahasa Regency. The stages of the method used in the approach and achievement of this research are observation, identifying samples in this case respondents (entrepreneurs) in Minahasa Regency, using survey methods, distributing questionnaires and providing open-ended questions to get accurate results, then processing data and evaluate the results obtained for seminars and publication. After the results are obtained, the results of this study will make a positive contribution to all stakeholders (Academition, Businessman, Government)
优质人力资源是指在工作中具备良好的知识、能力、技能和态度的人力资源。企业家是直接参与其商业活动的人力资源。要做到这一点,企业家需要接受教育、培训,并关注当地文化,这样他们才能在维持和发展业务方面提高绩效。这当然符合当前的现象,在Covid - 19大流行的时代,许多企业破产,关闭,停业,包括在Minahasa县,有±250名年轻企业家参与各种不同类型的企业受到疫情的影响。本研究的目的是分析、研究和开发一个变量和工具,能够确定是什么影响了Minahasa Regency的年轻企业家的表现。在本研究的方法和成果中使用的方法的阶段是观察,确定本案例中受访者(企业家)的样本,使用调查方法,分发问卷并提供开放式问题以获得准确的结果,然后处理数据并评估获得的结果用于研讨会和出版。在获得结果后,本研究的结果将对所有利益相关者(学术界,商人,政府)做出积极的贡献。
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引用次数: 0
Bridging the Gap or Widening the Divide? The Role of Technology in Global Economic Inequality 缩小差距还是扩大差距?技术在全球经济不平等中的作用
Pub Date : 2023-09-08 DOI: 10.14738/abr.91.15325
Abdulrhman Eshehri, Abdulrhman Alsoaery
This article explores the relationship between technological advancements, transnational capitalism, and the growing divide in global economic inequality. It analyzes how developed nations' dominance in technology research and innovation has contributed to the disproportionate distribution of wealth, productivity, and economic development. By examining data such as G7 countries' investments in research and development, accounting for over 88% of global expenditure, and their holding of over 90% of patents filed in 2014, the article highlights the intricate links between multinational corporations, technological diffusion, and global inequality. The findings reveal that the concentration of technological advancements in a few developed countries not only fuels global capitalism but also exacerbates the economic disparities between rich and poor nations. The article calls for a more equitable approach to technological development and diffusion to bridge this widening gap.
本文探讨了技术进步、跨国资本主义和全球经济不平等日益扩大的鸿沟之间的关系。它分析了发达国家在技术研究和创新方面的主导地位是如何导致财富、生产力和经济发展的不成比例分配的。通过分析G7国家在研发方面的投资(占全球支出的88%以上)以及2014年持有的90%以上专利等数据,文章强调了跨国公司、技术扩散和全球不平等之间的复杂联系。研究结果表明,技术进步集中在少数发达国家,不仅助长了全球资本主义,而且加剧了富国和穷国之间的经济差距。这篇文章呼吁对技术发展和传播采取更公平的方法,以弥合这一日益扩大的差距。
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引用次数: 0
The Orgnisation Performance and the Culture of Fun: Review in Changing World 组织表演与娱乐文化:《变化的世界》中的回顾
Pub Date : 2023-09-08 DOI: 10.14738/abr.88.15323
Abdulrhman Eshehri, Abdulrahman Alsoaery
In the contemporary business landscape, organisations around the world are increasingly giving priority to improving the work environment. This effort is seen as vital to the success or failure of the organisation, with many focusing on modern, innovative designs and the integration of social and recreational activities to create a more positive workplace. While these strategies aim to enhance employee satisfaction, productivity, and innovation by alleviating work stress and promoting a positive attitude, there is also discussion about the potential negative aspects of this culture of fun. The article will explore the pros and cons of these practices, review their impact on both employees and organisations, and include relevant examples.
在当代商业环境中,世界各地的组织越来越重视改善工作环境。这种努力被视为对组织的成败至关重要,许多人专注于现代,创新的设计以及社交和娱乐活动的整合,以创造一个更积极的工作场所。虽然这些策略旨在通过减轻工作压力和促进积极态度来提高员工满意度,生产力和创新,但也有关于这种娱乐文化潜在负面影响的讨论。本文将探讨这些实践的优点和缺点,回顾它们对员工和组织的影响,并包括相关的例子。
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引用次数: 0
Impact of Microfinance on Women’s Entrepreneurship 小额信贷对妇女创业的影响
Pub Date : 2023-09-08 DOI: 10.14738/abr.119.15439
Champa Bosu
Microfinance (MF) and its institution’s contribution to poverty reduction, alleviation, and eradication through entrepreneurship has been a debatable issue until now. Especially some controversial roles of the traditional microfinance institutions in different ‘global south’ countries made the situation even more complicated and problematic. Some recent scientific studies and global media reports against the role of microfinance in reducing poverty have given us some space for thoughts on the role of traditional microfinance institutions in entrepreneurship development among rural women. However, many scientific studies and media reports have claimed that microfinance contributes to a reduction in poverty through entrepreneurship by traditional microfinance institutions or commercial banks. However, it is unclear if MF is the most efficient way to reduce poverty without the help of other additional procedures among the poverty-stricken people or areas such as education, politics, health, infrastructure, etc. In the current paper, a critical observation has been made on the roles of microfinance in entrepreneurship development among poor, marginalized women. A literature survey has been made using different sources, such as academic databases, media reports, I/NGO reports, etc. It was found that some of the women who have received loans through microcredit or microfinance institutions used the money for consumption; however, most of the women recipients used the loan for their entrepreneurial activities or businesses to change their financial condition and have successfully brought financial sustainability.
小额信贷(MF)及其机构通过创业对减少、减轻和消除贫困的贡献一直是一个有争议的问题。特别是传统小额信贷机构在不同“南半球”国家的一些有争议的角色,使情况更加复杂和问题。最近的一些科学研究和全球媒体报道反对小额信贷在减少贫困方面的作用,这给了我们一些空间来思考传统小额信贷机构在农村妇女创业发展方面的作用。然而,许多科学研究和媒体报道声称,小额信贷通过传统小额信贷机构或商业银行的创业有助于减少贫困。然而,目前尚不清楚的是,在贫困人口或教育、政治、卫生、基础设施等领域,如果没有其他额外程序的帮助,货币政策是否是减少贫困的最有效方式。在本文中,对小额信贷在贫穷、边缘化妇女的创业发展中的作用进行了批判性的观察。通过不同的来源,如学术数据库、媒体报道、I/NGO报道等,进行了文献调查。调查发现,一些通过小额信贷或小额信贷机构获得贷款的妇女将这笔钱用于消费;但是,大多数接受贷款的妇女将贷款用于其创业活动或商业,以改变其财务状况,并成功地实现了财务可持续性。
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引用次数: 1
Managing Diversity Through Human Resource Management: A USA Perspective and Conceptual Framework 通过人力资源管理管理多样性:一个美国视角和概念框架
Pub Date : 2023-09-07 DOI: 10.14738/abr.118.15417
Mohammad Ikbal Hossain
This research paper explores the dynamic landscape of managing diversity through Human Resource Management (HRM), focusing on the United States context. Evolving from a compliance concern to a strategic imperative, diversity plays a pivotal role in enhancing innovation, creativity, and problem-solving in contemporary workplaces. By aligning HRM practices with diversity initiatives, organizations can leverage the strengths of a heterogeneous workforce. The challenges posed by communication barriers, stereotypes, and resistance to change necessitate a strategic HRM approach. Tailored recruitment, training, performance management, and leadership development are key elements of this approach. Creating an inclusive organizational culture, facilitated by HRM through leadership commitment, anti-discrimination policies, and open communication, is pivotal. Legal and ethical considerations provide a foundation for this journey. The potential long-term benefits of effective diversity management include improved performance, innovation, talent attraction, and social responsibility. This paper underscores the importance of managing diversity through HRM as an investment in organizational success and a more inclusive society.
本文以美国为背景,探讨了通过人力资源管理(HRM)管理多样性的动态景观。多样性从合规关注演变为战略当务之急,在当代工作场所增强创新、创造力和解决问题方面发挥着关键作用。通过将人力资源管理实践与多样性举措相结合,组织可以利用异质劳动力的优势。沟通障碍、陈规定型观念和对变革的抵制所带来的挑战需要采取战略性的人力资源管理方法。量身定制的招聘、培训、绩效管理和领导力培养是这种方法的关键要素。在人力资源管理的推动下,通过领导承诺、反歧视政策和开放沟通,创造一种包容性的组织文化至关重要。法律和道德方面的考虑为这一旅程奠定了基础。有效的多元化管理的潜在长期效益包括提高绩效、创新、人才吸引力和社会责任。本文强调了通过人力资源管理来管理多样性的重要性,这是对组织成功和更具包容性的社会的投资。
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引用次数: 0
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Archives of business research
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