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Articles 6211 - 6240 of 39882
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 …
Do High Ceo Pay Ratios Destroy Firm Value?, Qiang Cheng, Tharindra Ranasinghe, Sha Zhao
Do High Ceo Pay Ratios Destroy Firm Value?, Qiang Cheng, Tharindra Ranasinghe, Sha Zhao
Research Collection School Of Accountancy
There is growing public concern over the rapid growth in CEO pay relative to average worker pay (CEO pay ratio). Critics contend that high CEO pay ratios could destroy firm value by damaging employee morale and/or signal CEO rent extraction. In this paper, we use a proprietary dataset to examine the relationship between CEO pay ratio and firm value/performance. Contrary to critics’ arguments, we find that industry-adjusted CEO pay ratios are positively associated with both firm value and performance. We also find that high CEO pay ratios are associated with higher quality acquisitions and stronger CEO turnover-performance sensitivity. Our results …
Construction Contractors, July 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Construction Contractors, July 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies, July 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies, July 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Does Director Interlock Impact The Diffusion Of Accounting Method Choice?, Jie Han, Nan Hu, Ling Liu, Gaoliang Tian
Does Director Interlock Impact The Diffusion Of Accounting Method Choice?, Jie Han, Nan Hu, Ling Liu, Gaoliang Tian
Research Collection School Of Computing and Information Systems
This paper examines the influence of director interlock on firms' discrete accounting method choices from the perspective of behavior diffusion. We argue that firm managers will imitate their interlocked-partner firm's accounting method choices when choosing their own accounting methods. We find that when there is an interlock relationship between two firms, their accounting method choices, including inventory and depreciation methods, are similar to each other, indicating that accounting method choices can diffuse across firms through director interlock. In addition, such similarity is greater the longer the interlock relationship between the two firms is and as uncertainty increases. Further, the interlock …
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.
Effects Of Informal Institutions On The Relationship Between Accounting Measures Of Risk And Bank Distress, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Effects Of Informal Institutions On The Relationship Between Accounting Measures Of Risk And Bank Distress, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
We investigate the effects of informal institutions (trust, religiosity and the media) on the relationship between accounting-based risk measures and bank distress. We conduct our analysis in two stages. In the first stage, we extend the prior literature by documenting a link between accounting-based risk measures and bank distress during the 2008-2009 financial crisis. In particular, given the environment characterized by rapid growth in financial innovation and complex financial transactions prior to the crisis, simple accounting-based risk measures continue to predict bank distress during this crisis period. In the second stage, we address our main research question related to the …
Industrial-Based Learning (Ibl): Promoting Excellent On Polytechnics And Vocational Higher Education, Ismet P. Ilyas, Transimissia Semiawan
Industrial-Based Learning (Ibl): Promoting Excellent On Polytechnics And Vocational Higher Education, Ismet P. Ilyas, Transimissia Semiawan
Jurnal Vokasi Indonesia
The industrial sector plays an important role in the national and global economy. A significant global change has shaped many industries recently: That is, industrial operation modes have shifted from local to global markets. Digital business and the implementation of extended enterprise are becoming a new playground and have become strategies for survival. Based on this, we find that more practical and business-oriented education (polytechnics and vocational higher education (PVHE), specifically) is actively participating and playing an important role in industrializing the nation. The current and future competitiveness of national industry depends on highly educated and motivated professionals, as their …
An Empirical Assist To Determine Whether An Activity Is Engaged In For A Profit, William Brian Dowis, Ted D. Englebrecht, Justin S. Cox
An Empirical Assist To Determine Whether An Activity Is Engaged In For A Profit, William Brian Dowis, Ted D. Englebrecht, Justin S. Cox
Accountancy: Faculty Publications
Taxpayers engage in activities for both tax and nontax reasons. Some of these undertakings are geared to earn a profit. Other activities provide personal pleasure and recreation. Regardless of the activity type, expenses are incurred and can be substantial. Depending on the type of engagement, profit may or may not be achieved. Naturally, many of these pursuits are undertaken for a number of consecutive years. Because of the tax benefits these activities possess, this issue remains highly litigated and closely scrutinized by the Internal Revenue Service. This study investigates the guidance delineated by the Service and creates a model of …
Kecurangan Dan Perlindungan Konsumen Asuransi, Ketut Sendra
Kecurangan Dan Perlindungan Konsumen Asuransi, Ketut Sendra
Jurnal Vokasi Indonesia
Establishing a national economy that can grow suatainably and stable, requires the financial service sectors conducting its business in a well organized, fair, transparent and accountable manner, and be able to protect the consumer’s and public’s interests. Transparency, fairness, reliability, confidentiality, security of consumer’s data and/or information, fast, simple complaint handling and affordable dispute resolution cost become the principles of consumers protection in the financial services sector. The common motive to conduct an insurance fraud is economical reason, that is for obtaining a financial benefit/advantage. Broadly, a fraud in insurance can be classified into 3 (three) main dimensions: dimension of …
Kepuasan Pengguna Pelayanan Park And Ride Di Dki Jakarta (Studiperbandingan Antara Park And Ride Terminal Ragunan Dan Terminal Kampung Rambutan), Rizki Darmawan, Mohammad Riduansyah
Kepuasan Pengguna Pelayanan Park And Ride Di Dki Jakarta (Studiperbandingan Antara Park And Ride Terminal Ragunan Dan Terminal Kampung Rambutan), Rizki Darmawan, Mohammad Riduansyah
Jurnal Vokasi Indonesia
Park and ride parking facilities support a Transjakarta bus and made for the purpose of attracting the interest of private vehicle users in order to switch to mass transit so as to reduce the use of private vehicles in the city. Satisfaction of the users is a measure of the viability and success of the park and ride which was created and is run by the Jakarta administration. The purpose of this study was to describe the customer satisfaction with park and ride facilities provided by the Jakarta administration as supporting public transportation in Jakarta. This research approach using quantitative …
Tinjauan Atas Asas Keadilan Dan Kemudahan Administrasi Pajak Dalampengenaan Pajak Penghasilan Final 1% Terhadap Wajib Pajak Umkm, Fitria Arianty
Tinjauan Atas Asas Keadilan Dan Kemudahan Administrasi Pajak Dalampengenaan Pajak Penghasilan Final 1% Terhadap Wajib Pajak Umkm, Fitria Arianty
Jurnal Vokasi Indonesia
The purpose of Final Tax Policy for SMEs is to increase tax revenue from the SMEs sector, which is classified as an underground economy activities because of their economy activity is not detected by conventional tax collection system. The application of this Final Tax Policy emphasizes The Principle Ease of Tax Administration ignoring The Principle of Equity, so that SMEs are included in the database Taxpayers Directorate General of Taxation, to then be able to carry out their tax liability. The research method is descriptive qualitative approach. The data obtained are primary and secondary data that can be used as …
Investigation Of Intercalation Of Sodium-Montmorillonite With Octadecyl Trimethyl Ammonium Bromide Surfactant, Chandra J. Soegijono. B
Investigation Of Intercalation Of Sodium-Montmorillonite With Octadecyl Trimethyl Ammonium Bromide Surfactant, Chandra J. Soegijono. B
Jurnal Vokasi Indonesia
Sodium-montmorillonite (Na+-MMT) was intercalation modified with octadecyl trimethyl ammonium bromide (OTAB) in aqueous suspension via an ion exchange mechanism. Fourier transform infrared spectroscopy (FTIR) study indicates that OTAB is successfully intercalated into Na+-MMT layers and/or adsorbed on the surface of Na+-MMT. X-ray diffraction (XRD) analysis revealed that the interlayer spacing of the Na+-MMT was extended with the content of OTAB increasing, and the maximum spacing can reach about 3.80 nm. Results of scanning electron microscopy (SEM) analysis reveals the morphologies change from spherical-like particles to high-aspect ratio flakes after modification. Different configurations of OTA+ chains within MMT interlayer are proposed …
Analysis Of Iodine Content In Table Salt, Eka Ratri Noor Wulandari, Novita Rosyida
Analysis Of Iodine Content In Table Salt, Eka Ratri Noor Wulandari, Novita Rosyida
Jurnal Vokasi Indonesia
Iodine is an essential nutrient for the human body. It is required by the thyroid gland for producing the thyroxine hormone. Human body lacks the ability to self-produce iodine. Some sources of iodine in food such as seafood, milk, egg, fruits, and vegetables can be consumed to fulfill the daily needs. Table salt is one of the sources of iodine that is routinely consumed. According to SNI No. 3556:2010, table salt must be fortified with 30–80 ppm of potassium iodate. Lack of iodine intake results in a disorder known as the iodine deficiency disorder, which is generally manifested as mumps. …
Traditional Medicinal Plants As An Element Of Thematic Garden Landscapeat Sman 1 Pondidaha, Konawe Selatan, Sulawesi Tenggara, Arman Faslih, Ainussalbi Al Ikhsan, Agung Yodha M, Wahyuni Wahyuni
Traditional Medicinal Plants As An Element Of Thematic Garden Landscapeat Sman 1 Pondidaha, Konawe Selatan, Sulawesi Tenggara, Arman Faslih, Ainussalbi Al Ikhsan, Agung Yodha M, Wahyuni Wahyuni
Jurnal Vokasi Indonesia
Knowledge of traditional medicinal plants among teenagers are quite low, that caused by the information is very limited as well as the difficulty of obtaining real-life examples of traditional medicinal plants. Those inspired us to cooperate with SMAN 1 Pondidaha District Konawe (Sulawesi Tenggara) in an effort to provide solutions to these problems. SMAN 1 Pondidaha has vacant land large enough. Through IbM program (Ipteks bagi Masyarakat, science and technology for the People) Ministry or Research and Technology and Higher Education, we made thematic landscape in SMAN 1 Pondidaha locations using traditional medicinal plants as fillers garden or park. The …
The Term Structure Of The Equity Risk Premium, Bryan Seegmiller, Brian Boyer
The Term Structure Of The Equity Risk Premium, Bryan Seegmiller, Brian Boyer
Journal of Undergraduate Research
A recent paper by Binsbergen, Brandt, and Koijen (2012)i examined the equity risk-premium on short- versus long-term dividend claims, providing evidence that the large size of the overall equity risk premium was due mostly to the even higher risk-premium earned on short-term dividends. The implication is that the equity risk premium slopes downward across the term structure. These findings are of note because they constitute an anomaly in the literature, as nearly all asset pricing models—such as Campbell and Cochrane (1999)ii—predict an upward-sloping or flat term structure. Some, such as Belo, Collin-Dufresne, and Goldstein (2015)iii, …