Intellectual Capital Performance And Firm Value: The Effect Of Mfrs 139,
2020
Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Selangor, Malaysia
Intellectual Capital Performance And Firm Value: The Effect Of Mfrs 139, Abdullah Jihad Rasmi Rabaya, Norman Mohd Saleh, Noradiva Hamzah
The South East Asian Journal of Management
Research Aims: We examine the intellectual capital (IC) performance and its connection with firm value. We also investigate whether the adoption of an enhanced quality standard MFRS 139 that affect recognition and measurement of financial instrument's fair values, moderates the relationship between IC performance and firm value. Design/methodology/approach: We used panel data analysis of listed financial institutions' data for 2005 - 2015 period. Research Findings: A positive association between IC performance and firm value is found, proposing that IC is an important resource for firms. The results also show that MFRS 139 implementation strengthens the relationship between IC performance and …
Importance Of Employee Participation In Lean Thinking And Their Competency Towards Employee Innovative Behaviour,
2020
Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Selangor, Malaysia
Importance Of Employee Participation In Lean Thinking And Their Competency Towards Employee Innovative Behaviour, Roshayati Binti Abdul Hamid, Md Daud Bin Ismail, Ida Rosnita Binti Ismail
The South East Asian Journal of Management
Research Aims: The process of innovation is complex and involved various stage which required employees to have an innovative behaviour. Underpinned by social exchange theory, this study examines how employee participation in Lean Thinking influence the employees' innovative behaviour. We also examine the possibility that competency moderates this relationship. Design/methodology/approach: Measurements from previous studies were adapted in developing the questionnaire and data were analysed using the Partial Least Squares (PLS) approach. Research Findings: The results showed that there is a positive relationship between employee participation in Lean Thinking and employee innovative behaviour, and a positive relationship between employee competency and …
Mediating Effects Of Entrepreneurs’ Work Performance On The Relationship Between Their Psychological Capital And Growth Intentions: A Study On Malaysian Entrepreneurs,
2020
Hailey College of Banking and Finance, University of the Punjab, Lahore, Pakistan
Mediating Effects Of Entrepreneurs’ Work Performance On The Relationship Between Their Psychological Capital And Growth Intentions: A Study On Malaysian Entrepreneurs, Sh. Usman Yousaf, Mohd Hizam-Hanafiah, Rosmah Mat Isa, Nor Liza Abdullah, Zizah Che Senik, Bushra Usman
The South East Asian Journal of Management
Research Aims: This study proposes to fill the gap in entreprenuership literature by focusing on the relationship between entrepreneurs' psychological capital and growth intention mediated by their work performance. Design/methodology/approach: This research used cross-sectional quantitative research and employed convenience sampling technique. A total of 275 Small and Medium Entreprise (SME) entrepreneurs participated and answered the survey questionnaires. Research Findings: The findings confirmed the direct relationships between psychological capital and work performance; and psychological capital and growth intention of entrepreneurs. However, this study found no mediating effect of work performance in the relationship between psychological capital and growth intention of the …
The Effects Of Transformational Leadership And Job Satisfaction On Commitment To Organisational Change: A Three-Component Model Extension Approach,
2020
Faculty of Postgraduate Studies, Lac Hong University, Bien Hoa City, Dong Nai Province, Vietnam
The Effects Of Transformational Leadership And Job Satisfaction On Commitment To Organisational Change: A Three-Component Model Extension Approach, Luu Tien Dung, Phan Van Hai
The South East Asian Journal of Management
Research Aims: The present study aimed to examine the relationship between transformational leadership, job satisfaction and employee commitment to organisational change. Design/Methodology/Approach: Extension of a three-component model was employed. The study sample consisted of 474 employees in organisations undergoing a significant organisational change in Vietnam. The data were analysed using a structural equation model (SEM). Research Findings: The study results show that transformational leadership has a positive and significant influence on job satisfaction and organisational commitment to change (affective commitment, normative commitment, continuance commitment). Job satisfaction is found to be positively and significantly related to employee affective commitment and normative …
The Impact Of Political Brand Relationship Quality And Brand Engagement On Voters’ Citizenship Behaviour: Evidence From Indonesia,
2020
Government of Tangerang Regency, Banten, Indonesia
The Impact Of Political Brand Relationship Quality And Brand Engagement On Voters’ Citizenship Behaviour: Evidence From Indonesia, Akhmad Farhan, Nor Asiah Omar, Taslima Jannat, Muhamad Azrin Nazri
The South East Asian Journal of Management
Research Aims: Recently, the usage of branding has become more popular in non-traditional social markets such as politics due to decreasing political participation. This study investigates how political brand relationship quality (satisfaction and trust) influences political brand engagement (PBE) and voters' citizenship behaviour (VCB). Design/Methodology/Approach: The current study collected data from voters who are located in Jakarta and participated in the Indonesian presidential election of 2014. A total of 520 voters participated. Data were collected via quota sampling and drop-off survey and were analysed using structural equation modelling. Research Findings: The empirical findings suggest that satisfaction has the strongest impact …
Religion, Attitude, And Entrepreneurship Intention In Indonesia,
2020
Department of Management, Faculty of Economics and Business Universitas Indonesia, Depok, Indonesia
Religion, Attitude, And Entrepreneurship Intention In Indonesia, Liyu Adhi Kasari Sulung, Niken Iwani Surya Putri, Muhammad Miqdad Robbani, Kirana Rukmayuninda Ririh
The South East Asian Journal of Management
Research Aims: The present research investigates the relationships among behavioural belief, attitude toward entrepreneurship, religiosity, and entrepreneurial intention in Indonesia. Design/methodology/approach: We use a structural equation model supported by LISREL 8.80 to analyse a sample of 146 owners of micro and small enterprises. Research Findings: We found new results to add to the entrepreneurship literature regarding the relationship between religiosity and entrepreneurship. Although religiosity has been mostly discussed in previous research as a moderator, this study found that religiosity also has a strong direct relationship to entrepreneurial intention. Further, most of the independent variables also show a significant influence on …
Intellectual Capital And Smes’ Business Performance From An Organisational Lifecycle Perspective,
2020
Universiti Teknologi MARA, Negeri Sembilan, Malaysia
Intellectual Capital And Smes’ Business Performance From An Organisational Lifecycle Perspective, Salwa Muda, Mara Ridhuan Che Abdul Rahman, Noradiva Hamzah, Norman Mohd Saleh
The South East Asian Journal of Management
Research Aims: This study examined the influence of intellectual capital (IC) elements, namely human, structural and relational capital, on the performance of small and medium-sized enterprises (SMEs) in Malaysia. In addition, it examined the effects of IC elements on performance from the perspective of lifecycle stages. Methodology: This study employed a survey method using questionnaires. A total of 1000 questionnaires were mailed to chief executive officers (CEOs) and managers of SMEs in various industries, such as the professional, food and beverage (F&B) and engineering industries, around Klang Valley, Malaysia. Research Findings: The results of this study indicated that all elements …
Has Covid-19 Impacted Price-Weight Relationships And Value Of Gain?,
2020
University of Nebraska-Lincoln
Has Covid-19 Impacted Price-Weight Relationships And Value Of Gain?, Elliott James Dennis
Extension Farm and Ranch Management News
First paragraph:
In the beginning of COVID-19, much of the attention was focused on managing the redirection of meat product from food service to retail stores. This past month has keenly focused on packing plant closures due to COVID-19 cases among workers and how to manage the supply of fat cattle already ready for slaughter. Fat cattle available for slaughter either cannot get bids or bids are significantly below breakeven prices leaving feedlots with decisions to be made about marketing and placements. The April 2020 Cattle on Feed report (https://usda.library.cornell.edu/concern/publications/m326m174z) revealed March placement decisions. Placements were down about …
Change Management Over Financial Information: A Multi-Criteria Evaluation Of System Change Controls Using Desirability Functions,
2020
Florida Institute of Technology
Change Management Over Financial Information: A Multi-Criteria Evaluation Of System Change Controls Using Desirability Functions, Angel R. Otero, Christian Sonnenberg, Ivonne Delgado-Perez
Communications of the IIMA
The increasing complexity of information technology, attacks on confidential information, and the passing of new laws and regulations have shifted the focus around internal controls in organizations. Particularly, general information technology controls related to change management (i.e., system change controls) are critical in ensuring the integrity, completeness, and reliability of financial information. The literature points to various evaluation methods for these controls to determine which ones to implement. However, these methods do not necessarily consider relevant organization constraints, preventing the inclusion of required controls or the exclusion of unnecessary controls. This paper proposes a novel approach, using Desirability Functions, for …
Internet Censorship: An Integrative Review Of Technologies Employed To Limit Access To The Internet, Monitor User Actions, And Their Effects On Culture,
2020
Liberty University
Internet Censorship: An Integrative Review Of Technologies Employed To Limit Access To The Internet, Monitor User Actions, And Their Effects On Culture, Joe Hyland
Senior Honors Theses
The following conducts an integrative review of the current state of Internet Censorship in China, Iran, and Russia, highlights common circumvention technologies (CTs), and analyzes the effects Internet Censorship has on cultures. The author spends a large majority of the paper delineating China’s Internet infrastructure and prevalent Internet Censorship Technologies/Techniques (ICTs), paying particular attention to how the ICTs function at a technical level. The author further analyzes the state of Internet Censorship in both Iran and Russia from a broader perspective to give a better understanding of Internet Censorship around the globe. The author also highlights specific CTs, explaining how …
Live Cattle Basis Due To Covid-19: Deviations And
Convergence,
2020
University of Nebraska - Lincoln
Live Cattle Basis Due To Covid-19: Deviations And Convergence, Elliott James Dennis
Extension Farm and Ranch Management News
A Fundamental Review on Basis
Basis is defined as the cash minus futures. Cash market reflects today's supply conditions and price. Futures market reflects upcoming supply and demand conditions. If it is anticipated that there will be a period of increasing supplies, futures prices will decline to reflect that information. Likewise, periods of time with expected decreasing supplies, future prices are expected to increase.
Since cash and futures prices can move simultaneously, basis will fluctuate through time. In periods where basis becomes more positive (i.e. basis is said to be strengthening/narrowing) it implies that cash prices are increasing more relative …
Assumptions (Mistakes) That Parents Make With Estate Plans,
2020
University of Nebraska-Lincoln
Assumptions (Mistakes) That Parents Make With Estate Plans, Allan Vyhnalek
Extension Farm and Ranch Management News
Excerpt:
The main take-home message should be that the parents: 1) have a plan and continue to revise that plan from time to time and 2) be sure to think through the unintended consequences of your plan. Hopefully, some of the common assumptions mentioned here can be put into place so that the family does stay together for decades to come.
This is not an exhaustive list of assumptions that can go awry. It is being presented as a place for family thought and discussion to start. For more information go to: http://agecon.unl.edu/succession. There are other articles and video …
Pre Covid-19 Market Conditions Persist & The Stocker Industry Can Dampen The Damage,
2020
University of Nebraska - Lincoln
Pre Covid-19 Market Conditions Persist & The Stocker Industry Can Dampen The Damage, Elliott James Dennis
Extension Farm and Ranch Management News
First paragraph:
The effects of COVID-19 on the livestock market are well known and felt. Some effects include depressed futures and cash prices, unusual basis patterns, decreased packer bids and sale barn volume, packing plant closures, consumer hording of meat products, and shifting food service products for retail consumption. All these effects occurred as market participants grappled with everchanging government and industry policy which reduced consumer demand and resulted in bottlenecks and increasing supply gluts upstream. Simultaneously reducing demand and increasing supply always cause prices to plummet, and in the case of COVID-19 very rapidly. Some segments of the market …
Cares Act 2020: Unemployment Insurance And
Farmer/Ranchers,
2020
University of Nebraska-Lincoln
Cares Act 2020: Unemployment Insurance And Farmer/Ranchers, Robert Tigner
Extension Farm and Ranch Management News
First paragraph:
Generally, unemployment insurance across the country is managed by state government. Each has different rules, with oversight by the US Department of Labor. The Coronavirus Aid, Relief, and Economic Security Act (CARES) Act made changes to the unemployment coverage for workers and appropriated funds for the changes. The act tasked the Labor Department with writing rules for the changes and it has issued an Unemployment Insurance Letter — UL No. 16-20 — that begins the rulemaking process. This guidance will then be used by Nebraska to implement the CARES Act. This article reviews what is known now with …
Individual It Uses And Their Antecedents: A Social Theory Perspective,
2020
Kennesaw State University
Individual It Uses And Their Antecedents: A Social Theory Perspective, Jason Williams
PhD in Business Administration Dissertations
The use of information technology (IT) is foundational to modern work systems. However, the IT use construct is not fully understood and has not been clearly defined. Confounding the understanding of IT use are similar, yet often conflicting, conceptualizations, indicative of the jangle fallacy. The jingle fallacy is also found in the inconsistent measures employed to study the IT use construct. Consequently, the existing literature does show that there are multiple forms of use. Further, adoptive IT use has long been understood to be fundamentally different from post-adoptive IT use, but few theories have sought to bring these two concepts …
System Usage: A Shared Mental Model Perspective,
2020
University of Missouri - St Louis
System Usage: A Shared Mental Model Perspective, Rooji Sugathan
Dissertations
The failure rate of Information Systems (IS) projects is high and has been high for many years. Failed IS projects leave organizations with systems that have very low usage and a negative rate of return on their investment. System use is a key measure of IS success. User participation and involvement (UPI) during application development and configuration are key factors that influence system use. However, empirical studies have shown mixed results for the influence of UPI on system use.
This study explores the extent to which shared mental model (SMM) of a project team influences the impact of UPI on …
Stock Market Contagion During The Global Financial Crises: Evidence From The Chilean Stock Market,
2020
Butler University
Stock Market Contagion During The Global Financial Crises: Evidence From The Chilean Stock Market, Sakthi Mahenthiran, Tom Gjerde, Berta Silva
Scholarship and Professional Work - Business
The study examines evidence for the transmission of the US and EU financial crises via investor holdings into the Chilean stock market following two global financial crises, in 2008 and 2011. The study modified the models of Bekaert et al. (2014), and Dungey and Gajurel (2015) on the 2007–2009 global financial crisis and extends the period to include the European debt crisis of 2010–2011. The study produced three main contributions. First, changes in the equity holdings of retail investors were a key source of contagion following the 2008 US financial crisis. Second, investor herding during the 2011 financial crisis is …
Zhvillimi I Sistemit Së Qeverisë Elektronike (E-Qeverisja),
2020
University for Business and Technology - UBT
Zhvillimi I Sistemit Së Qeverisë Elektronike (E-Qeverisja), Bardh Fetahu
Theses and Dissertations
Në këtë punim do të trajtohet kuptimi, zhvillimi, analiza dhe vlersimi i qeverisë elektronike (E-Qeverisja). Me zhvillimin e teknologjisë jeta në përgjithësi është përmisuar dukshëm duke gjetur zbatim në shumë fusha, duke i ndihmuar organizatave të ndryshme në lehtësimin e punëve dhe në përshpejtimin e tyre. Teknologjia ka gjetur zbatim shumë të madh dhe shumë të rëndësishëm edhe në fushën e E-Qeverisë, duke e bërë shumë më të lehtë ndërveprimin mes qytetarëve dhe qeverisë së tyre, mes qeverisë dhe agjensioneve tjera qeverisëse, mes qeverisë dhe qytetarëve, mes qeverisë dhe të punsuarëve dhe poashtu mes qeverisë dhe bizneseve. Gjithashtu në këtë …
2020 Ijbe Front Matter,
2020
Illinois State University
2020 Ijbe Front Matter
International Journal for Business Education
- Editorial Board
- Letter from International President
- SIEC-ISBE International
A Framework Of Blockchain Technology,
2020
California State University San Bernardino
A Framework Of Blockchain Technology, Frank Lin, Danny Chung, Conrad Shayo, Francisca Beer
Communications of the IIMA
With the introduction of Bitcoin by Nakamoto (2008), came a key underlying technology that holds great disruptive promise to many crucial industries: Blockchain. The nature of a decentralized, distributed ledger will truly change the way we currently trade and interact through its clear transparency and high integrity (Casey & Vigna, 2018; Sullivan, 2015). Based on trust, Blockchain allows various parties to be involved in transacting with each other without the need to know each other (Botsman, 2017; Deloitte, 2016; Drescher, 2017; Mauri, 2017). The purpose of this paper is to provide a framework for Blockchain by focusing on how Blockchain …
