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Full-Text Articles in Economics

قياس اثر التعليم الاولي في مستوى التوظيف في العراق لمدة(1999-2016), زياد خلف حضيري Jun 2024

قياس اثر التعليم الاولي في مستوى التوظيف في العراق لمدة(1999-2016), زياد خلف حضيري

Muthanna Journal of Administrative and Economics Sciences

لقد تناول البحث اهميه التعليم في مستوى التوظيف حيث تكون العلاقة موجبة بين التعليم والتوظيف على المدى البعيد مما تكون العلاقة سالبه في المدى القصير وان الهدف الرئيسي للبحث التقليل من مخاطر البطالة الاقتصادية وزيادة فرص التوظيف لحملة الشهادات وتشير بعض النتائج من خلال البيانات الجدولية ان زيادة فرص التوظيف مرتفعة مع زيادة متوسط سنوات التعليم حيث تكون النسبة في متوسط سنوات التعليم سنة 2005 (2.081059)مما تكون فيها نسبة التوظيف 38.55 اذ انها ترتفع مع تقدم السنوات مما يكون لعام 2016 نسبة التعليم 2.249923 ويكون المقابل لتلك السنة 39.26 نسبة التوظيف . كما يتضح من خلال الاشكال البيانية التي تؤكد …


دور المحاسب القانوني في الفصل بالدعاوى والمنازعات المالية المعروضة امام المحاكم العراقية: دراسة استطلاعية في محكمة استئناف الصويرة, سهير كاظم فاضل Jun 2024

دور المحاسب القانوني في الفصل بالدعاوى والمنازعات المالية المعروضة امام المحاكم العراقية: دراسة استطلاعية في محكمة استئناف الصويرة, سهير كاظم فاضل

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث إلى التحقق من مدى امكانية المحاسب القانوني في الفصل بالدعاوى والمنازعات المالية في البيئة العراقية والاجراءات المحاسبية المعتمدة، وكذلك التحقق من مدى اعتماد المحاكم في العراق على خبرة المحاسب القانوني عند النظر في قضايا المخالفات والمنازعات المالية.لشرح مشكلة البحث وتحقيق أهدافها، تم اعتماد المنهج الوصفي التحليلي حيث تم توزيع (75) استبانة على أفراد العينة (المحاسبين القانونيين، المحاسبين والمدققين، المحققين القضائيين، اصحاب الدعاوى) وتم اختبار فرضيات البحث، وتوصل البحث إلى أهم الاستنتاجات: هناك ضعف واضح لدى بعض موظفي القضاء في العراق فيما يتعلق بأهمية المساءلة القضائية مما يؤثر على فصل المخالفات المالية. لذلك، فإن التوصية الأكثر أهمية هي إنشاء …


دور التسويق الالكتروني في تنشيط القطاع السياحي: دراسة استطلاعية تحليلية لآراء عينة من العاملين في شركات السفر والسياحة في مدينة الموصل, محمد محمود حامد الملاحسن, محمد احمد محمود الحمامي Jun 2024

دور التسويق الالكتروني في تنشيط القطاع السياحي: دراسة استطلاعية تحليلية لآراء عينة من العاملين في شركات السفر والسياحة في مدينة الموصل, محمد محمود حامد الملاحسن, محمد احمد محمود الحمامي

Muthanna Journal of Administrative and Economics Sciences

يهدف هذا البحث إلى التعرف على الدور الذي يلعبه التسويق الالكتروني في تنشيط القطاع السياحي لتحقق التواصل والنجاح، وذلك يتطلب من الشركات امتلاك التسويق الالكتروني لكي تحتوي وتستوعب مجمل التغيرات التي تحيط بها، ويمثل التسويق الالكتروني اليوم الغطاء المعلوماتي لاستيعاب التغييرات البيئية التي تربط الشركات مع بيئتها الخارجية والداخلية، مما يقودها بالتالي الى صحة قراراتها المعتمدة.وتم تحديد مشكلة البحث بناء على استقراء واقع الشركات المبحوثة ونظرا لقلة قنوات التسويق الالكتروني المتاحة للسائحين على الانترنت والقنوات الالكترونية وخاصة في العراق، ومن خلال الدراسة الميدانية التي قام بها الباحثان اذ تبين ضعف ملحوظ في ممارسات استخدام التسويق الالكتروني على نحو انعكس على …


تأثير الوعي الاستراتيجي في النجاح التنظيمي- بحث استطلاعي على عينة من العاملين في مستشفى الفلوجة التعليمي للنسائية والاطفال, علي احمد محمد Jun 2024

تأثير الوعي الاستراتيجي في النجاح التنظيمي- بحث استطلاعي على عينة من العاملين في مستشفى الفلوجة التعليمي للنسائية والاطفال, علي احمد محمد

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى تحديد دور الوعي الاستراتيجي كمتغير مستغل في النجاح التنظيمي كمتغير مستجيب في مستشفى الفلوجة التعليمي للنسائية والاطفال, اعتمد الباحث المنهج الوصفي التحليلي, ومحاولة الخروج بمجموعة توصيات تعزز من دور الوعي الاستراتيجي في النجاح التنظيمي في المنظمة المبحوثة, حيث تضمن مجتمع البحث القيادات الادارية ممثلة (المدير ,معاون المدير, رئيس قسم, مدير شعبة, مدير وحدة) بلغت عينة البحث (60) مستجيب, تم اعتماد الاستبانة كمصدر اساس في جمع البيانات , وتم اعتماد البرنامج (SPSS) الاحصائي فضلا عن استخدام برنامج Excel)) في عملية تحليل البيانات. توصل البحث الى العديد من الاستنتاجات كان اهمها امتلاك ادارة مستشفى الفلوجة التعليمي وعي استراتيجي يؤثر …


Comparative Study Of Halal Certification Mechanism: Indonesia, Malaysia And Mexico, Faiz Nur Faiqoh, Nur Fatwa Jun 2024

Comparative Study Of Halal Certification Mechanism: Indonesia, Malaysia And Mexico, Faiz Nur Faiqoh, Nur Fatwa

Journal Of Middle East and Islamic Studies

This research was conducted to examine the handling and procedures for halal certification at halal certification institution in Indonesia, Malaysia as a Muslim-majority country and Mexico as a Muslim-minority country, and to analyze using the SWOT approach. Halal product certification in Indonesia is carried out by the Halal Product Guarantee Agency (BPJPH) under the auspices of the government (Ministry of Religion). The aim is to provide guarantees to the community, especially Muslims from the products consumed. And in Malaysia it is carried out by JAKIM (Department of Islamic Development Malaysia) under the post of prime minister of Malaysia. While in …


دور قيمة الزبون في تعزيز الاستراتيجيات المعتمدة على مصفوفة Ansoff: دراسة استطلاعية في مستشفى ابن سينا التعليمي, ميادة مهدي صالح, عادل عبد الله الطائي Jun 2024

دور قيمة الزبون في تعزيز الاستراتيجيات المعتمدة على مصفوفة Ansoff: دراسة استطلاعية في مستشفى ابن سينا التعليمي, ميادة مهدي صالح, عادل عبد الله الطائي

Muthanna Journal of Administrative and Economics Sciences

يعد موضوع قيمة الزبون من الموضوعات المعاصرة ، ففي الوقت الحاضر ظهرت مجموع من التقانات الجديدة والحيوية التي من شأنها أن تساهم في تسويق المنتجات والخدمات الصحية على نحو عام ،اذ تطورت بشكل كبيرا” جدا” في العقدين الاخيرين لاسيما في ظل الأزمات ومنها أزمة جائحة كوفيد -19 ، ويهدف البحث الحالي الى بيان دور قيمة الزبون بأبعاده في تعزيز الاستراتيجيات المعتمدة على مصفوفة Ansoff ،على افتراض أن قيمة الزبون يسهم في تعزيزها ،وايضا” تأثير الاستراتيجيات المعتمدة على مصفوفة Ansoff تم اختيار مستشفى ابن سينا في مدينة الموصل ،واخذ عينة من الكادر الطبي والبالغ عددهم (50) ،ووصل البحث الى جملة من …


أثر منحنيات التعلم في تقليص فترة علاج كوفيد-19 وتخفيض التكاليف المباشرة لعلاجه دراسة ميدانية: مستشفى ابن الخطيب, مخلد فؤاد شجاع Jun 2024

أثر منحنيات التعلم في تقليص فترة علاج كوفيد-19 وتخفيض التكاليف المباشرة لعلاجه دراسة ميدانية: مستشفى ابن الخطيب, مخلد فؤاد شجاع

Muthanna Journal of Administrative and Economics Sciences

هدف البحث الى بيان أثر منحنيات التعلم في تقليص فترة علاج كوفيد-19 وتخفيض تكاليف المباشرة من علاجه، ومنحنيات التعلم؛ واحدة من وظائف التكلفة غير الخطية، كونه عبارة عن دالة تقيس كيفية تخفيض ساعات العمل المطلوبة لإنجاز الوحدة المنتجة من خلال تراكم خبرة العاملين وتحسين أدائهم، إذ تعتمد منحنيات التعلم على فكرة مؤداها أن أداء أي عمل بشكل متكرر يؤدي الى اكتساب خبرة وهو الأمر الذي يؤدي الى تخفيض الوقت اللازم لإنجاز الوحدة المنتجة كلما استمر العمل، وقد توصل البحث الى مجموعة من الاستنتاجات كان أهمها؛ يمكن استخدام منحنيات التعلم لتقليل تكاليف علاج كوفيد-19 وتحسين الكفاءة الإنتاجية للعامين في المستشفيات من …


المزيج التسويقي المصرفي ودوره في ادارة علاقات الزبائن: دراسة تحليلية في مصرف التنمية الدولي, محمد عيدان باني, رامي عباس حميد Jun 2024

المزيج التسويقي المصرفي ودوره في ادارة علاقات الزبائن: دراسة تحليلية في مصرف التنمية الدولي, محمد عيدان باني, رامي عباس حميد

Muthanna Journal of Administrative and Economics Sciences

هدفت الدراسة الى معرفة طبيعة العلاقة الارتباطية والتأثيرية بين المزيج التسويقي المصرفي وادارة علاقات الزبائن، تمثلت متغيرات البحث في المزيج التسويقي المصرفي بأبعاده السبعة الخدمة والسعر والترويج والتوزيع والافراد والعملية والادلة المادية كمتغير مستقل وادارة علاقات الزبائن بأبعاده الثلاث رضا الزبون ولاء الزبون قيمة الزبون كمتغير تابع، تبرز مشكلة البحث في الاجابة على التساؤل هل هناك دور للمزيج التسويقي المصرفي في ادارة علاقات الزبائن؟ وما مدى اهتمام المصرف عينة البحث في ادارة علاقات الزبائن. وقع الاختيار على مصرف التنمية الدولي كموقع لتطبيق البحث، وقد اعتمدت استمارة الاستبيان كإدة لجمع البيانات واستخدم المنهج التحليلي الوصفي في تحليل اجابات افراد العينة، تمثلت …


Analisis Klaim Rawat Inap Rsud Kebayoran Baru November 2022 – April 2023: Pendekatan Sistem, May Rabiulyati, Atik Nurwahyuni, Pujiyanto Pujiyanto Jun 2024

Analisis Klaim Rawat Inap Rsud Kebayoran Baru November 2022 – April 2023: Pendekatan Sistem, May Rabiulyati, Atik Nurwahyuni, Pujiyanto Pujiyanto

Jurnal Ekonomi Kesehatan Indonesia

Hospitals receive payments through claim submissions with complete documents to the Social Security Administering Agency (BPJS) Health. However, not all inpatient claims have been submitted to BPJS Health, and there are still 16.97% pending inpatient claims. In claims that are not approved, claims can be resubmitted, but time constraints for the claim process have resulted in 2.64% of inpatient cases in 2022 not resubmitted. Qualitative research through in-depth interviews with 15 respondents aims to analyze the management of inpatient claims for BPJS Kesehatan Kebayoran Baru Hospital from November 2022 to April 2023. The study results showed that not all printed …


Comparison Of Value At Risk Using Historical And Monte Carlo Methods On Pt Xyz Stock Portofolio, Eka Fitriani, Yulial Hikmah, Ira Rosianal Hikmah Jun 2024

Comparison Of Value At Risk Using Historical And Monte Carlo Methods On Pt Xyz Stock Portofolio, Eka Fitriani, Yulial Hikmah, Ira Rosianal Hikmah

Jurnal Administrasi Bisnis Terapan

One way to achieve profits in a company is through investment activities. However, everything has risks. Investing can also be risky. Therefore, the relationship between risk and investment is important because it will influence the determination of investment selection. The problem faced by investors is choosing an efficient portfolio, or a portfolio that provides the smallest risk. This risk can be done by measuring risk, one of which is using the Value at Risk (VaR) measure. Measurement using Value at Risk has several methods that are quite popular, namely the Historical Method, Variance-Covariance, and Monte Carlo. In this research, the …


Analyzing Legal And Economic Barriers Faced By Handicraft Enterprises In E-Commerce Adoption: Evidence From Uttar Pradesh, India, Sandhya Dwivedi, Jaya Prakash Pradhan Jun 2024

Analyzing Legal And Economic Barriers Faced By Handicraft Enterprises In E-Commerce Adoption: Evidence From Uttar Pradesh, India, Sandhya Dwivedi, Jaya Prakash Pradhan

Arab Economic and Business Journal

In recent years, the rise of e-commerce has revolutionized the way businesses operate across various sectors. Handicraft enterprises, too, have experienced tremendous growth through the adoption of e-commerce platforms. Through this study, we tried to achieve research objectives and shed light on the specific barriers and challenges that handicraft enterprises face when it comes to adopting e-commerce and how it has impacted their market access. Through the utilization of a framework for understanding barriers and challenges, the study aims to develop a comprehensive understanding of the barriers hindering e-commerce adoption in the handicraft industry. Primary data was collected from 545 …


The New China Model: Combating Economic And Political Order, Jack R. Swords Jun 2024

The New China Model: Combating Economic And Political Order, Jack R. Swords

Dartmouth College Master’s Theses

Contemporary world politics centers around the actions of the two largest powers on Earth, the United States and China. They are both each other’s greatest adversary yet at the same time are each other’s largest trading partners. This thesis explores the nature of China’s economic climate that has seen it grow to one of the world’s foremost powers. However, the East Asian Nation faces economic challenges centered around the three D’s: Debt, Deflation, and Demographics. This thesis analyses what the nature of these challenges are and how China is responding to them within the ever-advancing world of economic and political …


Catching The Unlikely Gambler : How And Why Gacha Games Appeal To Conscientious Consumers, Jingyi Zhang Jun 2024

Catching The Unlikely Gambler : How And Why Gacha Games Appeal To Conscientious Consumers, Jingyi Zhang

Lingnan Theses (MPhil & PhD)

Gacha games, often featuring Japanese anime-style characters and designs, are characterized by their eponymous gacha mechanics, wherein players obtain random virtual items using in game currency purchasable with real-world money. While scoring significant market success, gacha games are frequently likened to gambling by critics due to their chance-based purchase system. Despite this gambling-like feature, here we identify a paradoxical attraction of gacha games for individuals high in conscientiousness, a trait typically linked to self-discipline and gambling aversion. Through five behavioral experiments involving actual gacha game players, we consistently found that higher conscientiousness correlates with increased gacha game engagement, as captured …


The Role Of Transformational Leadership And Job Satisfaction In Change Readiness In Petrochemical Industry Of Saudi Arabia, Maram Alshahrani, Harris Siddiqi Tahir, Bassem Emile Maamari, Beverley Mcnally Jun 2024

The Role Of Transformational Leadership And Job Satisfaction In Change Readiness In Petrochemical Industry Of Saudi Arabia, Maram Alshahrani, Harris Siddiqi Tahir, Bassem Emile Maamari, Beverley Mcnally

Arab Economic and Business Journal

Neglecting an organization’s readiness for change may have far-reaching influence on the success of a change process. This study investigates two factors that impact organizational change success, leadership and job satisfaction. The aim of study is to examine the relationship between transformational leadership, job satisfaction, and change readiness in the Saudi petrochemical industry context. The results reveal that change readiness increases job satisfaction of employees when leaders apply the principles of transformational leadership. The findings have implications for HR practitioners in designing leadership development programs to ensure job satisfaction, better and desired outcomes from an organizational change program.


Policy Frameworks And Citizens’ Use Of Fintech Solutions: The Pros And Cons In Egypt, Salma Al-Mohamady Jun 2024

Policy Frameworks And Citizens’ Use Of Fintech Solutions: The Pros And Cons In Egypt, Salma Al-Mohamady

Theses and Dissertations

This thesis provides a comprehensive analysis of the significant influence of financial technology (FinTech) on the banking industry, consumer finance, and economic growth. It specifically concentrates on the swiftly changing FinTech environment in Egypt. The study investigates the impact of incorporating advanced technologies on worldwide financial practices, which has significantly transformed traditional banking models and facilitated the emergence of inventive financial services. The transition is clearly apparent in Egypt, where the expansion of FinTech has been driven by advances in regulations, adaptation to technology, and a population that is becoming more comfortable with digital solutions.

Using a combination of quantitative …


The Relationship Between Microfinance Bank And Economic Growth In Nigeria, Muhammad-Bashir Owolabi Yusuf, Ridwan Olabisi Yusuff, Daud Ishola Jimoh Jun 2024

The Relationship Between Microfinance Bank And Economic Growth In Nigeria, Muhammad-Bashir Owolabi Yusuf, Ridwan Olabisi Yusuff, Daud Ishola Jimoh

Arab Economic and Business Journal

The goal of this study was to investigate how Nigeria's economy and microfinance banks are related, using time series data from 1992 to 2021. The relationship was assessed using the ARDL model. Short-term negative relationship exists between Microfinance Bank Asset and Economic growth. Specifically, the results indicate that a rise in the assets of microfinance banks (MFBA) will slow Nigeria's economic expansion. Economic growth in Nigeria is considerable and favorably correlated with microfinance banks loans and advances. Finally, it was clear that there is a long-run equilibrium link between economic growth, microfinance banks' assets and their loans and advances.


Comedy Tonight? Maximizing Theatre Audiences Using A Game Theory Model, Emma Lavaune Johnson Jun 2024

Comedy Tonight? Maximizing Theatre Audiences Using A Game Theory Model, Emma Lavaune Johnson

Quantitative Social Science Undergraduate Senior Theses

Existing theatre industry literature is comprised of several arguments regarding the amount of literature on the theatre industry. Several scholars argue that the theatre industry is not extensively studied in economics due to misconceptions about the profitability of theatre, the misalignment between artists’ actions and economic “rationality,” and the contributions of the arts industries to the broader U.S. economy. Beyond this academic debate, economic research on the theatre industry explores the nuances of theatre demand and the influence of audience preferences and demographics on theatre ticket demand.

This paper presents a game-theoretic model to study the strategic season selection decisions …


Starbucks Workers United And The Future Of American Labor Activism, Sophia Drake Braymen Jun 2024

Starbucks Workers United And The Future Of American Labor Activism, Sophia Drake Braymen

Honors Projects

This essay explores the goals, motivations, and methods of Starbucks Workers United (the campaign of the labor union Workers United that is aimed at organizing Starbucks employees), as well as the Starbucks Company’s response to it. The analysis is informed by the author’s interviews with both a Workers United organizer and a Starbucks corporate employee. This essay explores the position of Starbucks Workers United within the broader history of American labor activism and our current epoch of union decline, as well as what the recent breakthrough in cooperation between Workers United and Starbucks means for American workers going into the …


A Systematic Literature Review On Overconfidence And Related Biases Influencing Investment Decision Making, Uttam Karki, Vaneet Bhatia, Dheeraj Sharma Jun 2024

A Systematic Literature Review On Overconfidence And Related Biases Influencing Investment Decision Making, Uttam Karki, Vaneet Bhatia, Dheeraj Sharma

Economic and Business Review

In the current market scenario, it has been observed that biases are among the most significant factors influencing investment decisions. Among these biases, overconfidence is a common phenomenon managers tend to exhibit while making decisions. To understand the role of overconfidence bias in investment decision making, this study thoroughly scrutinizes and consolidates the current research on overconfidence bias. To achieve the objective, this study performs a systematic review of literature utilizing the PRISMA approach and examines 92 journal articles published in the last 20 years. Results suggest that the other two biases—hindsight and confirmation—are related to overconfidence bias. In addition, …


Firm-Level, Macroeconomic, And Institutional Determinants Of Firm Growth: Evidence From Europe, Anže Burger, Andreja Jaklič, Klemen Knez, Patricia Kotnik, Matija Rojec Jun 2024

Firm-Level, Macroeconomic, And Institutional Determinants Of Firm Growth: Evidence From Europe, Anže Burger, Andreja Jaklič, Klemen Knez, Patricia Kotnik, Matija Rojec

Economic and Business Review

To examine the main drivers of firm growth, we estimated a model integrating firm-level, industry-specific as well as country-level determinants, aiming at a comprehensive explanation of firm growth. We used a large dataset of European firms for the 2005–2017 period and combined Amadeus firm-level data with macroeconomic variables and multidimensional measures of institutional framework, based on a range of sources. Using different panel regression model specifications, we found the most consistent relationships for firm-level determinants. Among country-level determinants, infrastructure quality, inward FDI, natural resources, and inequality show a consistently positive and significant relation with firm growth.


The Relationship Between Culture, Sustainable Use Of Resources, And Financial Performance: An Institutional And Natural-Resource-Based Perspective, Deon H. Engelke, Noel J. Pearse, Fabio M. Correa, Frederick O. Skae Jun 2024

The Relationship Between Culture, Sustainable Use Of Resources, And Financial Performance: An Institutional And Natural-Resource-Based Perspective, Deon H. Engelke, Noel J. Pearse, Fabio M. Correa, Frederick O. Skae

Economic and Business Review

Modelling a dataset of 5230 globally listed firms through two statistical approaches reflecting the primary principles of Natural-Resource-Based Theory and Institutional Theory, respectively, this study provides evidence that sustainability initiatives developed by firms are being rewarded in the form of improved Corporate Financial Performance (CFP). Culture has a significant influence on both firm sustainability performance, captured in ESG ratings, and CFP and also interacts with other variables, including industry sector and socio-economic development of a firm’s markets. This study is unique in hypothesising and statistically proving that sustainability is a mechanism that activates the potential of culture to produce CFP. …


Investment Strategies Of Gcc Sovereign Wealth Funds: Aligning National Development And Geopolitical Goals, Roy Conners Jun 2024

Investment Strategies Of Gcc Sovereign Wealth Funds: Aligning National Development And Geopolitical Goals, Roy Conners

Theses and Dissertations

This thesis examines how Gulf Cooperation Council (GCC) Sovereign Wealth Funds (SWFs) prioritize and implement investment strategies in the context of national development and geopolitical dynamics. Using a qualitative case study approach, it analyzes the assets, key industries, leadership, and historical evolution of major GCC SWFs (ADIA, Mubadala, ADQ, QIA, and PIF) based on publicly made available information.

The findings show that GCC SWFs prioritize investments in strategic sectors, geographical destinations, and the private sector. These investments align closely with their respective national development plans, such as 'We the UAE 2031', Qatar National Vision 2030, and Saudi Arabia’s …


Sustaining Digital Assets Through Mobile Estate Planning, Norliza Katuk, Asvinitha Muniandy, Norazlina Abd. Wahab, Ijaz Ahmad Jun 2024

Sustaining Digital Assets Through Mobile Estate Planning, Norliza Katuk, Asvinitha Muniandy, Norazlina Abd. Wahab, Ijaz Ahmad

An-Najah University Journal for Research - B (Humanities)

Many people own online accounts, with some having financial values like Internet banking, e-wallet and cryptocurrency. In the case of sudden death, their heirs are unaware of the digital assets possessed by the deceased person, which causes the assets to be lost forever, and the heirs might not receive the assets. If an estate plan did not account for digital assets properly, the beneficiaries would not be able to access them. Therefore, this paper addresses this issue by implementing a software development approach in designing a suitable model for sustaining digital assets through smartphones to allow the inheritance of digital …


The Role Of Macroprudential Policies Under Carbon Pricing, Maria Teresa Punzi Jun 2024

The Role Of Macroprudential Policies Under Carbon Pricing, Maria Teresa Punzi

Sim Kee Boon Institute for Financial Economics

This paper analyses the effectiveness of macroprudential policy on macro-financial fluctuations when the government enforces carbon pricing to reduce carbon emissions and achieve the net-zero target. A carbon tax policy alone can reduce carbon emissions by 2030, but at the cost of a deep and prolonged recession, with consequential financial instability due to a higher probability of default on entrepreneurs in the brown sector. This result suggests that carbon pricing should be coupled with complementary policies, such as macroprudential policy. In particular, differentiated LTV ratios and differentiated capital requirements that penalize the brown sector in favour of the green sector …


Salary Disparity And Team Performance: An Empirical Analysis Of The English Premier League, Alexander Traugutt, Jarid Morton Jun 2024

Salary Disparity And Team Performance: An Empirical Analysis Of The English Premier League, Alexander Traugutt, Jarid Morton

Journal of Applied Sport Management

The English Premier League (EPL) is the top-tier English soccer system, becoming one of the most popular sports leagues in the world. One topic within the EPL that has garnered significant attention is player compensation and roster construction. Given the varied outputs of players and the spending power of each club, the question becomes whether a specific type of pay structure maximizes on-field performance. Thus, this study aimed to understand the effect of intra-team salary disparity on performance. Results indicated that while rosters tend to be organized in a more compressed manner, salary disparity was not a significant predictor of …


Fpdr And Portland: A Concerned Accountant's Perspective, Noah Roth Jun 2024

Fpdr And Portland: A Concerned Accountant's Perspective, Noah Roth

University Honors Theses

Established in 1942, the Fire and Police Disability and Retirement (FPDR) fund was intended to attract young men to serve as firefighters and police officers in the city of Portland. FPDR provides defined benefit retirement payments to some 2000 retirees from Portland Fire and Rescue and the Portland Police Bureau. Portlanders are obligated to pay these benefits through a property tax levy determined by the proprietors of the Fund itself. The overall liability owed to these retirees, and current employees, accounts for more than half of all liabilities owed by the city of Portland, representing a fiscal burden that calls …


The Effect Of Tax Avoidance, Tax Rate Change, And Sustainability Disclosure On Earnings Management, I Putu Hendy Bimantara Dinata, Asqolani Asqolani Jun 2024

The Effect Of Tax Avoidance, Tax Rate Change, And Sustainability Disclosure On Earnings Management, I Putu Hendy Bimantara Dinata, Asqolani Asqolani

Economics and Finance in Indonesia

This study aims to analyze the effect of tax avoidance, changes in tax rates, and sustainability disclosures on earnings management. The sample in this study is public companies listed on the IDX for the period 2018–2021. The results of this study indicate that tax avoidance has no effect on earnings management. In addition, after the reduction in the corporate income tax rate, companies tend to conduct earnings management to reduce revenue. In the sustainability aspect, environmental sustainability disclosure has no effect on earnings management, while social sustainability disclosure has a positive effect on earnings management. The results of this study …


Identifying Risk-Taking Behavior And Prudent Asset Allocation In Pension Funds In Indonesia, Mohammad Alvin Prabowosunu, Reza Yamora Siregar, Rosi Melati, Devan Hadrian, Rizky Rizaldi Ronaldo Jun 2024

Identifying Risk-Taking Behavior And Prudent Asset Allocation In Pension Funds In Indonesia, Mohammad Alvin Prabowosunu, Reza Yamora Siregar, Rosi Melati, Devan Hadrian, Rizky Rizaldi Ronaldo

Economics and Finance in Indonesia

This research aims to investigate asset allocation strategies in the pension fund industry in Indonesia in relation to liability profiles and risk-taking behavior. Utilizing data on market returns for each asset class and several financial indicators of pension funds, we applied the risk-taking behavior model proposed by Andonov & Rauh (2022) and a modified model to observe the Liability-Driven Investment (LDI) strategies of pension funds in Indonesia. We discovered that private defined contribution pension fund schemes (PPIP) tend to exhibit higher risk-taking behavior, primarily through investment allocation in equities. On the other hand, private defined benefit pension funds (PPMP) demonstrate …


Empirical Essays On Retail Investors, Institutional Investors, And Anomalies, Yuqing Yang Jun 2024

Empirical Essays On Retail Investors, Institutional Investors, And Anomalies, Yuqing Yang

Dissertations, Theses, and Capstone Projects

This dissertation consists of five chapters on market efficiencies through retail and international mutual fund investors.

Chapter 1 This chapter briefly introduces this dissertation.

Chapter 2 This chapter Anomalies Never Disappeared: The Case of Stubborn Retail Investors delves into the “stubborn” retail investors and finds that anomalies traded against by retail investors never disappear in the long run, defying the conventional wisdom that anomalies are disappearing in recent years as market efficiency improves. Incorporating retail trading, I develop asset pricing models that surpass existing prominent models in explaining these long-run alphas. I hypothesize that retail investors exacerbate anomalies: the more …


Utilizing Extreme Value Theory To Uncover Yield Distributions From Farm And County Level Historical Corn Yields, Gerald H. Van Tassell Jun 2024

Utilizing Extreme Value Theory To Uncover Yield Distributions From Farm And County Level Historical Corn Yields, Gerald H. Van Tassell

Department of Agricultural Economics: Dissertations, Theses, and Student Research

Yield risk represents a major portion of the financial risk facing corn producers and is found in the left tail of the yield distribution. Traditional methods for generating yield distributions fall into two categories: parametric and non-parametric. The shape and behavior of the tail of parametric yield distributions are determined by distributional assumptions. Non-parametric distributions fail to account for the possibility of as yet unseen extreme events, often referred to as “Black Swans”. Extreme Value Theory (EVT) rectifies these issues by providing an empirical, parametric estimate of the risk of extreme events, regardless of the underlying distribution of corn yields. …