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Articles 961 - 990 of 1505
Full-Text Articles in Accounting
International Trade And Unemployment: Evidence From Selected Asean+3 Countries, Atif Awad, Ishak Yussof
International Trade And Unemployment: Evidence From Selected Asean+3 Countries, Atif Awad, Ishak Yussof
DLSU Business & Economics Review
The present study seeks to examine empirically whether exposure to international trade creates or destroys jobs for a sample of eight ASEAN+3 countries (APT). The findings of the PMG technique shows that trade liberalization policies have a negative influence on unemployment rate in the long run. Since medium and unskilled workers are the majority of the workforce, a reduction in trade barriers is likely to expand the trading sector. For the APT countries to compete globally, the trading sector is likely to shift to a more efficient production mode by using intensive capital and high skilled labor, leaving unskilled workers …
Transformational Leadership, Job Satisfaction, And Intention To Quit: A Sequential Mediation Model Of Meaning In Work And Work Engagement, Mohammed Yasin Ghadi
Transformational Leadership, Job Satisfaction, And Intention To Quit: A Sequential Mediation Model Of Meaning In Work And Work Engagement, Mohammed Yasin Ghadi
DLSU Business & Economics Review
This study aims to determine the indirect impact of transformational leadership on two job related outcomes: general job satisfaction and intention to quit, by integrating sequential mediating mechanisms of employees’ perceptions toward the job (i.e., the experience of meaningful work) and employees’ perceptions toward own self (i.e., employee engagement) as underlying mechanisms to understand transformational leadership impact in the Australian context. The proposed model was tested using a heterogeneous sample of employees working in various Australian sectors. The study sample consisted of 530 full-time employees working in Australia. This was done by applying structural equation modelling and MEDTHREE technique. The …
Gender Gap In Entrepreneurship: Evidence From Argentina, Sebastian Auguste, Alejandro Bricker
Gender Gap In Entrepreneurship: Evidence From Argentina, Sebastian Auguste, Alejandro Bricker
DLSU Business & Economics Review
We investigate which factors affect the gender gap in entrepreneurship using evidence from CBMS Argentina and the Oaxaca-Blinder decomposition for nonlinear models. The dataset allows us to construct a series of personality variables (risk aversion, social aversion, outgoing attitude, flexibility desire, and effort aversion) which are usually missing in standard household surveys. In addition, we can measure current entrepreneurial activity as well as failure from the past. We find that there is no evidence of discrimination in the event of starting up, since the small gap between women and men can be fully explained once the new personality variables are …
The Impact Of Remittances On The Youth’S Human Resource Development, Employment, And Entrepreneurship: Evidence From Philippine Cbms Data, Christopher James R. Cabuay
The Impact Of Remittances On The Youth’S Human Resource Development, Employment, And Entrepreneurship: Evidence From Philippine Cbms Data, Christopher James R. Cabuay
DLSU Business & Economics Review
International migration has been a significant avenue for many Filipinos to make use of interspatial differences in purchasing power, to send home remittances, and to maximize household income. However, migration has had a stigma of being disruptive to children’s educational outcomes, and remittances have been noted to cause dependence among working age members. This study estimates the impact of remittances on the human resource development, employment, and entrepreneurial outcomes and choices of the Philippine youth, individuals aged fifteen to thirty, using CBMS data census of selected De La Salle school communities. I employ an instrumental variable multinomial logistic regression to …
Evaluating Government Programs For Enhancing The Welfare Of The Youth Towards Entrepreneurship, Mitzie Irene P. Conchada, Marites M. Tiongco, Paulynne J. Castillo, Divina E. Edralin
Evaluating Government Programs For Enhancing The Welfare Of The Youth Towards Entrepreneurship, Mitzie Irene P. Conchada, Marites M. Tiongco, Paulynne J. Castillo, Divina E. Edralin
DLSU Business & Economics Review
No abstract provided.
Role Of Education In Encouraging Youth Employment And Entrepreneurship, Brian C. Gozun, John Paolo R. Rivera
Role Of Education In Encouraging Youth Employment And Entrepreneurship, Brian C. Gozun, John Paolo R. Rivera
DLSU Business & Economics Review
More than half of the Philippines’ jobless sector is comprised of the youth. This warrants the need to identify the constructs and create policy frameworks that would facilitate employability and entrepreneurship among the Filipino youth. Using the Community Based Monitor System (CBMS) survey on Accelerated Poverty Profiling among member schools of De La Salle Philippines, we estimate a multinomial logistic regression that highlights how demographic characteristics and level of education influence a youth’s likelihood to be employed or to be entrepreneurial. Our results provide a framework for policymakers in improving program design and policy implementation targeted towards youth employment and …
Determining The Credit Risk Factors In Accessing Debt Financing For Entrepreneurial Activities, Junette A. Perez, Denmark C. Alarcon, Mar Andriel S. Umali
Determining The Credit Risk Factors In Accessing Debt Financing For Entrepreneurial Activities, Junette A. Perez, Denmark C. Alarcon, Mar Andriel S. Umali
DLSU Business & Economics Review
Access to debt financing can be explained by the capability to pay of the borrower. The idea is that the better the capability to pay of a borrower, the wider his option to access debt financing and secure bank capital. As a derivative function of the individual and business characteristics of the borrower, the credit risk factors among others include housing type, education, share of income, total sales and total expenses, business and unemployment and economic skills. Using the Community Based Monitoring(CBMS) data, a three stage methodology has been implemented. Regression results show that having business capital is positively affected …
Togolese Informal Sector Workers’ Willingness To Pay For Access To Social Protection, Esso-Hanam Atake, Akoété Ega Agbodji
Togolese Informal Sector Workers’ Willingness To Pay For Access To Social Protection, Esso-Hanam Atake, Akoété Ega Agbodji
DLSU Business & Economics Review
In Togo, the informal sector accounts for 84% of the workforce with an annual growth rate of 5%. Despite the importance of the informal sector workers in the Togolese productive activity, they do not benefit from social protection. To address this situation, Act No. 2011-006 was adopted by the Togolese National Assembly in 2011 to provide social security to informal sector workers. However, this was not applied, which means they are still not covered by social protection. This paper seeks to estimate the willingness-to-pay (WTP) of informal workers to have access to social protection services offered by National Social Security …
Making Social Health Insurance And Micro-Savings Programs Work For The Informal Sector In The Philippines, Mitzie P. Conchada, Marites M. Tiongco
Making Social Health Insurance And Micro-Savings Programs Work For The Informal Sector In The Philippines, Mitzie P. Conchada, Marites M. Tiongco
DLSU Business & Economics Review
In the Angelo King Institute annual report of Monitoring the Philippine Economy, the Philippines maintained its growth momentum in 2014, besting other Asian economies. Given this backdrop, it is interesting to find out whether various sectors have benefited from this growth, particularly the informal sector which includes bulk of the poor who are self-employed and are mostly engaged in the services sector. The intention of this study is aimed to determine the effect of social protection, particularly social health insurance program (known as PhilHealth Insurance) and the micro-savings scheme (known as AlkanSSSya) on informal sector especially those who are poor …
The Economics Of Brand And Marketing Activities, Mehir Baidya, Bipasha Maity, Kamal Ghose
The Economics Of Brand And Marketing Activities, Mehir Baidya, Bipasha Maity, Kamal Ghose
DLSU Business & Economics Review
Understanding the contributions of brand and marketing activities to sales is vital to make smart decisions. This study attempts to investigate this issue empirically. Data were gathered from two brands in frequently purchase packaged goods category. Two double-log regression models were fitted to data. We find that brand and marketing activities contribute to sales significantly. Managers may find our findings useful to allocate fund between short-term and long-term marketing actions. As far as our knowledge is concerned, this constitutes the first empirical work of economics of branding for regional brands in India.
Market Sensing Capability And Product Innovation Advantages In Emerging Markets: The Case Of Market Entry Quality And Marketing Performance Of Batik Industry In Indonesia, Gita Sugiyarti, Elia Ardyan
Market Sensing Capability And Product Innovation Advantages In Emerging Markets: The Case Of Market Entry Quality And Marketing Performance Of Batik Industry In Indonesia, Gita Sugiyarti, Elia Ardyan
DLSU Business & Economics Review
The purpose of this study is to test the effect of market sensing capabilities and product innovation advantage on market entry quality and marketing performance in emerging markets. The samples of this research are 122 respondents. The analysis used in this study is structural equation modeling (SEM). To process the data, AMOS version 21 is employed. The results show that (1) the product innovation advantage can improve market entry quality and market performance, (2) the quality of market entry has significant and positive effect on marketing performance, and (3) the capability to market sense positively and significantly affect the quality …
Trans-Pacific Partnership And Political Motivations: Interpretive Work Based On Analyses Of The Chinese State Media, Tai Wei Lim
Trans-Pacific Partnership And Political Motivations: Interpretive Work Based On Analyses Of The Chinese State Media, Tai Wei Lim
DLSU Business & Economics Review
This writing is about studying political motivations for and against the Trans-Pacific Partnership (TPP) through interpretive work based on analyses of Chinese state media articles. My criteria for article selection centers on the use of Google index search for such articles drawn from three newspapers: China Daily, People’s Daily, and Global Times. From receiving the call for paper by this journal on 6 January 2016 to the submission deadline for the call for paper on 15 April 2016, a period of about three months, I downloaded articles from these three dailies for analysis. The motivation for the selection of these …
Forecasting The Term Structure Of Philippine Interest Rates Using The Dynamic Nelson-Siegel Model, Elvira P. De Lara-Tuprio, Ramil T. Bataller, Allen Dominique D. Torres, Emmanuel A. Cabral, Proceso L. Fernandez Jr.
Forecasting The Term Structure Of Philippine Interest Rates Using The Dynamic Nelson-Siegel Model, Elvira P. De Lara-Tuprio, Ramil T. Bataller, Allen Dominique D. Torres, Emmanuel A. Cabral, Proceso L. Fernandez Jr.
DLSU Business & Economics Review
The three-factor Nelson-Siegel model is a widely used model for forecasting the term structure of interest rates. Several extensions have recently been proposed. Even for the original model, different methods of treating the parameters have been shown. Ultimately, what works best depends on the data used to estimate the parameters. In this paper, the original three-factor model with fixed shape parameter was applied to forecast the term structure using market data from the Philippines. Instead of giving a pre-determined model for the latent factors, the best time series model for them was searched using standard statistical tools. Based on the …
Editor's Note, Marites Tiongco
The Contributors, Marites Tiongco
The Contributors, Marites Tiongco
DLSU Business & Economics Review
No abstract provided.
Critical Evaluation Of Action 14 Recommendations And The Suggested Way Forward For Singapore, Luis Coronado, Jerome Van Staden
Critical Evaluation Of Action 14 Recommendations And The Suggested Way Forward For Singapore, Luis Coronado, Jerome Van Staden
Research Collection School Of Economics
The final report on Action 14 of the Base Erosion and Profit Shifting (BEPS) project, Making Dispute Resolution Mechanisms More Effective presents a commitment by countries to implement certain “minimum standards” on dispute resolution. In many ways, Action 14 is the linchpin to the success of the entire BEPS project. To implement the significant changes developed under the BEPS project and make certain that there is neither unintended double taxation nor double non-taxation, there must be a strong and effective mechanism in place when disputes do (inevitably) arise. While the goal of the BEPS project is to create a more …
Bank Specific Determinants Of Profitability In Turkish Banks, Ahmet Karakuza
Bank Specific Determinants Of Profitability In Turkish Banks, Ahmet Karakuza
Master's Theses or Doctor of Nursing Practice
This paper examines the profitability of Turkish commercial banks during the period 2005 – 2014. We use bank – specific determinants to predict the following years’ profitability measured by return on assets (ROA). Among the performance measures, the amount of net interest income as a proportion of total operating income is positive related to profitability. It remains important for banks to loan money out at a rate higher than their cost of capital. Non-interest income as a proportion of total assets is strongly positively related to profitability. Consumer loans as a proportion of total loans is negatively related to profitability. …
Using Student-Generated Videos To Learn Internal Control In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan
Using Student-Generated Videos To Learn Internal Control In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan
Research Collection School Of Accountancy
Educators consider the video learning approach an effective method to deliver educational content as compared to the traditional method of books and written materials. This paper presents a project that involves student-generated videos to learn internal control in an undergraduate accounting information systems course. We believe that this video learning approach is an engaging way for students to be self-directed learners in learning internal control and complements the written materials in the textbook. The survey results show that most of the respondents viewed the learning experience of the video project positively. The results also indicate that the video project was …
Why Do Publicly Listed Firms Evade Taxes: Evidence From China, Travis Chow, Bin Ke, Hongqi Yuan, Yao Zhang
Why Do Publicly Listed Firms Evade Taxes: Evidence From China, Travis Chow, Bin Ke, Hongqi Yuan, Yao Zhang
Research Collection School Of Accountancy
Taking advantage of the mandatory disclosure of detected corporate tax evasions in China, we examine why publicly listed firms evade taxes. Different from most prior studies that focus on corporate income tax avoidance, we consider tax evasions related to both income taxes and non-income taxes. We also use a bivariate probit model to account for the partial observability of corporate tax evasion. Many of our regression results using the bivariate probit model are different from the results using the reduced form probit model that ignores the partial observability of tax evasion. Many of our results are also different from those …
Messaging Without A Message: Executive Value And Social Media Activity, Ru Gao, Gilles Hilary, Rencheng Wang
Messaging Without A Message: Executive Value And Social Media Activity, Ru Gao, Gilles Hilary, Rencheng Wang
Research Collection School Of Accountancy
We show that executives who start tweeting benefit from better career options. We motivate this finding using the well-established theory of limited attention. Consistent with this explanation, we find that content is irrelevant. Comparative statics are also consistent with our framework. In particular, the effect of Twitter is greater for executives who were largely unrecognized and who were underpaid before they started tweeting, who garner greater public attention from their social media activity, who enjoy higher professional mobility, and who operate in environments where compensation setting is less structured.
In Defense Of The Self-Help Book, Owen Barrott
In Defense Of The Self-Help Book, Owen Barrott
Marriott Student Review
"In Defense of the Self-Help Book" explores the relationship between behavioral economics and the effects that self-help and management books have. It explores loss aversion and the optimism bias paradox and applies it to those who use success literature to improve their own abilities.
Addressing The Opioid Epidemic: North Andover Police Department, James Buckley
Addressing The Opioid Epidemic: North Andover Police Department, James Buckley
Honors Senior Capstone Projects
The opioid epidemic is not just a problem that affects major cities, as there is a growing market for heroin in suburban communities. North Andover saw a spike from only seven overdoses in 2015, to twenty-three possible overdoses in just the first nine and a half months of 2016, depicting evidence of how grave the problem really has become in the community. The epidemic is not an issue that can be delayed and gradually deliberated, as immediate action is required to treat individuals affected and heal the community as a whole. The heroin problem has reached North Andover and the …
استخدام انماط التفكير السيناريو لدعم استراتيجيات متخذي القرار دراسة تحليلية لعينة من كليات جامعة الكوفة, ماجد جبار الفتلاوي
استخدام انماط التفكير السيناريو لدعم استراتيجيات متخذي القرار دراسة تحليلية لعينة من كليات جامعة الكوفة, ماجد جبار الفتلاوي
Muthanna Journal of Administrative and Economics Sciences
يهدف هذا البحث إلى التعرف على انماط تفكير السيناريو المتمثلة بـ ((المستقبلي، المنظمي، الاستراتيجي) لعينة من كليات جامعة الكوفة، من خلال وضع استراتيجيات لمتخذي القرار المتمثلة بالإبعاد ( الندرة، التأثير، التوجيه)، وتم اختيار عينة عشوائية من الكادر التدريسي في خمس كليات من جامعة الكوفة اذ بلغ عددهم ( 210) تدريسي واستخدم الباحثان استمارة الاستبيان كأداة رئيسة لجمع البيانات والمعلومات باستخدام تدرج مقياس ( Likert) الخماسي، وتم تحليل الفرضيات باستخدام عدد من الأدوات الاحصائية (الوسط الحسابي، الانحراف المعياري، معامل ارتباط بيرسون، معامل الانحدار) وكانت ابرز الاستنتاجات التي توصل اليه البحث ان انماط التفكير بالسيناريوهات بإبعادها لها دور مهم في دعم استراتيجية …
استخدام نماذج Box & Jenkins للتنبؤ بالحوادث المرورية في محافظة القادسية, سيف حسام رحيم الجبوري
استخدام نماذج Box & Jenkins للتنبؤ بالحوادث المرورية في محافظة القادسية, سيف حسام رحيم الجبوري
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث الى دراسة وتحليل السلاسل الزمنية الخاصة بالحوادث المسجلة في محافظة الديوانية للمدة من (2010- 2014 ) باستخدام طريقة (BOX-JENKINS) في التحليل (التشخيص، التقدير ,اختبار ملاءمة النموذج , التنبؤ) وايجاد النموذج المثالي للتنبؤ بالحوادث المرورية باعتماد البيانات الشهرية المسجلة لدى دائرة مرور الديوانية وأظهرت نتائج التطبيق ان النموذج الملائم والكفؤ هو نموذج الانحدار الذاتي
تأثير الالتزامات المحتملة في قيمة الوحدة الاقتصادية, حيدر علي المسعودي
تأثير الالتزامات المحتملة في قيمة الوحدة الاقتصادية, حيدر علي المسعودي
Muthanna Journal of Administrative and Economics Sciences
ان إعداد القوائم المالية يجب أن يعكس نشاط الوحدة الاقتصادية، ومن العناصر المؤثرة بذلك النشاط هي الالتزامات المترتبة نتيجة لممارسة ذلك النشاط الذي لهُ أهمية كبيرة في جودة الابلاغ المالي وتأثيره في قيمة الوحدة الاقتصادية، إذ تواجه بعضها مشاكل في الإبلاغ عن الالتزامات المحتملة التي يمكن أن تشكل عبئاً مستقبلياً عليها، وبالنتيجة فأن المستثمرين غالباً ما يلجأون إلى القوائم المالية لغرض معرفة المركز المالي وما تقدمه من معلومات مالية عن طبيعة التزاماتها المحتملة وقدرتها على التنبؤ بها من إمكانية الاعتراف والقياس والابلاغ عن تلك الالتزامات المحتملة، عن طريق افتراض أن لجودة الإبلاغ المالي عن الالتزامات المحتملة تأثيرا في تحسين القيمة …
البحث العلمي والتطوير في العالم العربي الواقع الراهن والتحديات, نوزاد عبد الرحمن الهيتي
البحث العلمي والتطوير في العالم العربي الواقع الراهن والتحديات, نوزاد عبد الرحمن الهيتي
Muthanna Journal of Administrative and Economics Sciences
يؤدي نشاط البحث والتطوير دوراً فاعلاً في عملية التنمية في مختلف دول العالم، إذ يُعد العنصر الديناميكي والحاسم في تعزيز تنافسية الاقتصاد، وبناء الاقتصاد المرتكز على المعرفة، الذي يشكل أحد الآليات الرئيسة لتحقيق التنويع الاقتصادي الذي تحتاجه الاقتصادات العربية، ولاسيما الاقتصادات النفطية التي تعيش الآن أزمة اقتصادية نتيجة لتدهور أسعار النفط في الأسواق العالمية. يهدف البحث إلى التعرف على واقع البحث العلمي والتطوير في الدول العربية من خلال استعراض وتحليل جملة من المؤشرات ذات الصلة بمدخلات ومخرجات البحث العلمي والتطوير، وبيان أهم التحديات التي تواجه نشاط البحث العلمي، وسبل مواجهة تلك التحديات. ينطلق البحث من فرضية مفادها ضعف الموارد البشرية …
Grooming The Future Disruptive Accounting Professionals, Gary Pan, Gan Hup Tan, Poh Sun Seow
Grooming The Future Disruptive Accounting Professionals, Gary Pan, Gan Hup Tan, Poh Sun Seow
Research Collection School Of Accountancy
In this chapter, we will discuss how SMU brought about innovation changes in the university’s learning environment. In 2011, a steering committee was set up by SMU President, Professor Arnoud De Meyer to develop strategies that focused on innovation in learning pedagogy at the university. Subsequent brainstorming sessions led to the evolution of the SMU-X programme, which aimed to broaden the scope of university education by encompassing real life problems and problem-solving skills in the curriculum. The concept encompassed three key elements: mindset, pedagogy, and physical space. The challenge was to offer more applied learning with close coordination between classroom …
أهمية تطبيق نظام التكاليف على أساس الأنشطة ( Abc ) في ترشيد كلفة المنتج وتحسين القرارات الإدارية بحث تطبيقي في الشركة العراقية لإنتاج البذور – موقع غماس, محمد سمير دهيرب
أهمية تطبيق نظام التكاليف على أساس الأنشطة ( Abc ) في ترشيد كلفة المنتج وتحسين القرارات الإدارية بحث تطبيقي في الشركة العراقية لإنتاج البذور – موقع غماس, محمد سمير دهيرب
Muthanna Journal of Administrative and Economics Sciences
يمثل تطور أنظمة التكاليف واحدا من أهم التحديات التي تواجه شركات القطاع الخاص والعام والمختلط الهادفة للربح، حيث تكمن مشكلة البحث في استخدام الأسلوب التقليدي لاحتساب كلفة المنتجات مما لا يتيح لهذا الأسلوب أمكانية القياس والتحديد الدقيق لهذه التكاليف. ونظرا لعدم جدوى هذا الأسلوب في خدمة الإدارة في ترشيد قرارات التسعير والربحية وتقويم الأداء التنافسي، من هنا برزت أهمية تطبيق نظام التكاليف على أساس الأنشطة ( ABC ) في الشركة العراقية لإنتاج البذور بالشكل الذي يحقق مجموعة نتائج منها قياس أفضل للتكاليف, تعزيز الرقابة على التكاليف, قرارات إدارية تخدم تسعير المنتج بشكل أفضل. ويهدف البحث إلى التعرف على سمات نظام …
The Role Of Taxes In Iraq And Their Impact On The Public Budget For The Period (2008-2014), Ra’Ed Hassan Ali
The Role Of Taxes In Iraq And Their Impact On The Public Budget For The Period (2008-2014), Ra’Ed Hassan Ali
Muthanna Journal of Administrative and Economics Sciences
The study aims to illustrate the role played by taxes since they are considered as the most important tool of fiscal policy. In the present study, taxes have been divided into direct and indirect ones. In addition, there is an account for their role in the overall revenue in detail as well as their impact on the overall revenue of the general budget. Moreover, measuring the extent of their contribution to the gross domestic product through the use of statistical analysis for the period (2008-2014) by using the statistical package for social sciences (SPSS) software. This study includes three sections: …
القيادة الأبوية وتأثيرها في سلوكيات العمل (دراسة تطبيقية على عينّة من الكليات الأهلية في محافظة النجف الأشرف), علي رزاق جياد العابدي
القيادة الأبوية وتأثيرها في سلوكيات العمل (دراسة تطبيقية على عينّة من الكليات الأهلية في محافظة النجف الأشرف), علي رزاق جياد العابدي
Muthanna Journal of Administrative and Economics Sciences
يهدف هذا البحث إلى الكشف عن مدى تأثير القيادة الأبوية على سلوكيات العاملين وذلك من خلال تحسين السلوكيات الايجابية والحد من السلوكيات السلبية. وتنبع اهمية هذا البحث اولاً من عدم وجود دراسات عربية تناولت هذه المتغيرات في أنموذج فرضي واحد، وهذا يدل على وجود فجوة معرفية لابد من الخوض في دراستها، وكذلك مدى حاجة القادة في المنظمات المبحوثة الى نمط قيادي يتسم بكسب ولاء المرؤوسين واحترامهم مع اظهار الجانب الاخلاقي والخيّري تجاههم وتجاه عوائلهم . ومن اجل تحقيق اهداف البحث تمت دراسة علاقات الارتباط والتأثير بين أبعاد القيادة الأبوية المتمثلة بـ (القيادة الإستبدادية والقيادة الأخلاقية والقيادة الخيّرة) وبين أبعاد سلوكيات …