查看更多>>摘要：A continued robust growth of Vietnamese apparel enterprises has showed that they do not play the auxiliary but the main role in the national industry. However, in general, the apparel industry in Vietnam has not met the practical requirements. In order to provide overall performance evaluation and how to achieve efficiency systematically, this study utilizes DEA approach to determine the performance levels of 15 Vietnamese apparel industry enterprises and assess their efficiency. Specifically, we have applied output oriented model, which aims to maximize outputs while the inputs proportions remain unchanged to realize DEA efficiency analysis. CCR-based and BCC-based models are utilized to get overall technical and pure technical efficiencies. The findings show that having business transactions with foreign partners, good labor cost management and effective inventory management are the most prominent factors in distinguishing between efficient and inefficient enterprises in Vietnam's apparel industry. The study may be a useful tool for managers to improve their performances and effectively allocate resources.
HA NAM KHANH GIAOBUI NHAT VUONGTRAN NHU QUANDAO DUY TUNG...
11页
查看更多>>摘要：Internet banking is becoming a new focus as the number of internet users and its benefits are increasing worldwide and its benefits. However, the degree of intent to use internet banking is still a question of interest. Thus, the purpose of this paper is to investigate the factors affecting attitude and behavioral intention to use internet banking in Viet Nam, as well as the moderating role of anxiety, will be examined. Totally, 584 questionnaires were collected for the final analysis. The results from the partial least squares structural equation modeling (PLS-SEM) using the SmartPLS 3.0 program showed that facilitating condition, performance expectancy, social influence, perceived credibility, and effort expectancy had a positive impact on attitude and behavioral intention to use internet banking. Besides, anxiety decreased behavioral intention and it also dampened the positive relationship between attitude and behavioral intention. The findings of this study could help banks to improve their service to attract more users. Besides, the use of internet banking could reduce the frequency to a bank that indirectly reduces costs.
查看更多>>摘要：This study intends to assess the accuracy of life cycle theory prediction in explaining the dividend payment policies when a company in Indonesia conducts the Initial Public Offerings. Technically, this study aims to (1) examine the impacts of Retained Earnings to Total Equity (RE/TE), return on assets, firm age, firm size, and growth opportunity toward propensity to pay dividends, and (2) examine the impacts of RE/TE, return on assets, firm age, firm size, and growth opportunity toward dividend pay-out ratio. The population of this study was all companies that conducted the Initial Public Offerings on the Indonesia Stock Exchange from 2000 to 2017. The binary logistic regression model was used to analyze the data for reaching the first purpose while the ordinary least square was applied to answer the second one. The results show that dividend payment policies in the first year of companies conduct the Initial Public Offerings are in line with the life cycle theory prediction. It is proved by the positive and significant impacts of RE/TE, return on assets, firm age, and firm size toward propensity to pay dividends. Besides, it is also proved by the positive and significant impacts of return on assets and firm size toward dividend pay-out ratio; as well as the negative and significant impact of growth opportunity toward dividend pay-out ratio. The study does not acquire that growth opportunity gives a significant impact on the propensity to pay dividends, and RE/TE and firm age significantly impact dividend pay-out ratio.
ALEXANDER EHIMARE OMANKHANLENPEACE ONYEDIKACHI CHIMEZIELAWRENCE UCHENNA OKOYE
11页
查看更多>>摘要：The development of the industrial sector remains a contentious issue in Nigeria's economy. This research examines the impact of Government expenditure on sustainable industrial development in Nigeria. The research adopted Johansen co-integration and vector error correction analysis via E-Views statistical software (version 10.0) for period between 1981 and 2018, to determine long-run impact of public finance on industrial growth in Nigeria. It used time series data extracted from CBN statistical bulletin (2018) and WDI (2018). This research adopts Wagner's Law named after the German political economist Adolph Wagner (1835-1917), which best explains government expenditure and industrialization. This research study found out that government revenue is statistically insignificant but has a positive effect on industrial development; Manufacturing Value added as a proxy (MVA), a 100% change in GREV will bring about 28% changes in manufacturing output, capital expenditure is however statistically significant and negatively impacts industrial output, a change in CEXP will yield less than a proportional change in MVA by about 52%, recurrent expenditure positively affects industrial growth, although its influence is statistically insignificant, a 100% rise in REXP will cause about 41% increase in manufacturing sector's growth. Also, a change in capital stock i.e. Gross Fixed Capital Formation (GFCF) will lead to a significant but inelastic and less than proportional change in MVA, thereby depicting inverse relationship. Based on the findings the following conclusions were made: Effective allocations of government revenue as well as the early release and approval of budget proposals will have a meaningful effect on the economy, increase in sustainable investment level alongside required equipment coupled with qualified personnel to properly manage these amenities will ensure improvement of the industrial sector and finally, working incentives in form of tax incentives, promotion and salary increment should be regularly encouraged in the industrial sector in Nigeria.
查看更多>>摘要：Marketers have often relied on data to better understand the preferences of the customer base. While the traditional methods were engaged in the retrieval of data, the mobile devices connected to the internet introduced an influx of data on a real time called big data. Based on this advancement, marketers with the technical capacity are able to identify customer needs accurately and identify sway in trends. Although this strategy seems beneficial to the marketers, the naive nature of the customers to the collection and usage of personal online information for mobile marketing remains a crucial poser. Hence, this study through survey sought to identify the awareness level and perception of 700 undergraduates in three higher institutions in Lagos, Nigeria. Results show that all the respondents had connected mobile devices, received advertising messages on their devices and were active shoppers online. Furthermore, the females were more aware of the collection and usage of personal data, hence, they embraced the collection based on relevance of advertising messages and strict use for mobile marketing. This study therefore recommended marketers' collection and usage of customers' personal data to be based on strict use for mobile marketing and assurance of relevance of advertising messages.
O. M. TROFIMOVAV. S. KUKHARE. M. KOTO. A. RUSCHITSKAYA...
8页
查看更多>>摘要：The purpose of the article is to analyze the subjective assessments of entrepreneurs regarding implemented control procedures in the context of the reform of control and supervision activities. Research Methods. The methods used in the article are analysis, synthesis, description, classification, as well as special sociological methods. The results of the study. The authors conducted a sociological study that substantiated the need to improve existing indicators for assessing the control and supervision activities' impact on the functioning of small and medium-sized enterprises. The article substantiates such barriers to reforming control and supervision activities as the volume of unscheduled inspections, insufficient information transparency, and legal illiteracy of business.
查看更多>>摘要：The aim of the article was to carry out analysis and evaluation of the process of communication CSR by water and sewage companies. The analysis was carried out in relation to 510 water and sewage companies located in Poland, associated in the Chamber of Commerce of "PolishWaterworks". In the theoretical part, the method of literature review was used, and in the empirical research, the method of analyzing the content of the social responsibility concept published on the enterprises' websites was used. The obtained results allow for the conclusion that the communication carried out by the surveyed water and sewage companies in the field of corporate social responsibility should be assessed quite low. Out of 510 surveyed enterprises 63% did not inform about the implementation of activities in line with the CSR concept. Most of them conduct communication activities in the form of environmental education. Among the surveyed water and sewage companies, the biggest number of them have a well-developed and implemented systems ISO 9001, ISO 14001 and EMAS. Hence, it can be concluded that enterprises, the most often and to a very limited extent, only implement the strategy of informing about CSR activities. The research also shows that in Polish conditions there is no relationship between the implementation of formalized management systems and the concept of CSR.
查看更多>>摘要：The main purpose of the research presented in the article is to answer the question of whether or not the Eurasian Economic Union has strategic opportunities to initiate integration processes with third countries and built comparative advantages. The authors identify the channels of its integration with third countries as well as assess their effectiveness based on the relationship with Vietnam, Singapore, Iran and China. The following methods were used: a critical literature analysis, an empirical analysis of the official documents, a logical construct method, an analytical theoretical overview of the Eurasian Economic Union external strategy, as well as statistical methods. Subsequently, based on the results obtained, a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis was carried out. The work diagnoses the main vectors of the Eurasian Economic Union strategy, analyses its institutional extra-regional integration as well as defines the scope and main channels of the influence of business and logistics on extra-regional integration. The main achievement of the research presented in the article is the diagnosis and assessment of the impact channels of Eurasian Economic Union extra-regional integration. The research points out that the organisation has an effective extraregional policy towards very different Eurasian countries and uses many channels of influence.
查看更多>>摘要：The failure rate of small medium and micro enterprises (SMMEs) is very high in South Africa. One of the challenges faced by SMMEs is inaccessibility to external finance. There is a general low level of financial literacy amongst small business owners in South Africa leading to ill-informed financial decisions. Financial literacy is an important knowledge resource for financial decision-making but little research has focused on how financial literacy affects the performance of SMMEs. The aim of the study was to examine if financial literacy moderates the relationship between access to finance and performance of SMMEs in South Africa. The cross-sectional survey method was used for data collection in a quantitative study. Descriptive statistics, Pearson correlation and hierarchical regression were used for data analysis. The Cronbach's alpha was used as a measure of reliability. The findings indicated that the relationship between access to finance and financial literacy is significant. The findings also showed that financial literacy moderates the relationship between access to finance and performance of SMMEs. Empirically, the study added to the body of literature on financial literacy, access to finance and performance of SMMEs. Practically, recommendations to improve the financial literacy of SMMEs are suggested.
查看更多>>摘要：The accuracy of economic decisions depends on the quality of financial information, coming mainly from financial statements prepared by economic and other entities. In times of the pandemic, the threats to continuing economic activity appear to be greater. Hence, there is a need to develop hedging instruments. Good information could protect many entities from the risk of bankruptcy. Such entities need transparent, easy to calculate indicators informing them about the impending crisis. When analysing exposures in financial statements, one can see that their volume is constantly increasing and recipients complain about the decreasing readability. The aim of the article is to create such information which would allow the entrepreneur to react quickly and dynamically to the weakening of his activity to create simple indicators to assess the situation, to separate items on the balance sheet, which would pose a risk of bankruptcy.
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