查看更多>>摘要：This work aims to analyze the impact of terrorism on the countries' capital markets and in the transport industry. To this end, eight recent terrorist attacks in the European Union have been studied and compared to two older similar attacks in the same region. The stock indices used in this study relate to the country's main index where the attack occurred and the FTSE Euro 100, S&P 500, and Dow Jones Singapore indices, representing the European, American, and Asian markets respectively. The results of this work are relatively discrepant since it was not possible to identify concretely the pattern of a terrorist attack on the capital markets. However, when we look at both time horizons studied, the results point to a greater capacity for market recover over time on terrorism.
查看更多>>摘要：Family farms play a role in economic development. Limited in terms of land, water and capital resources, family farming is essentially characterized by its use of family labour. Family farms must choose which agricultural products to produce; however, they do not have the necessary tools for optimizing their decisions. Knowing which products will have the best prices at harvest is important to farmers. At this point, machine learning technology has been used to solve classification and prediction problems, such as price prediction. This work aims to review the literature in this area related to price prediction for agricultural products and seeks to identify the research paradigms employed, the type of research used, the most commonly used algorithms and techniques for evaluation, and the agricultural products used in these predictions. The results show that the mostly commonly used research paradigm is positivism, the research is quantitative and longitudinal in nature and neural networks are the most commonly used algorithms.
查看更多>>摘要：It is a fact that a company's durability may depend on its capacity to readjust to a world in continuous change. Diversification strategles should be a security device, reduce the risk, and at the same time, search for possible profitable opportunities. Therefore, when a diversified firm follows one of its business sections and realizes that the performance is worse than foreseen, this negative impact may be diminished by other segments with better performance. Contextually, the current study aims to determine a correlation between value and corporate diversification in the Iberian market. We use Tobin's Q as the measure for value and the Herfindahl Index to measure diversification. In addition to the study of correlation, this paper also analyses the level of diversification for the firms that integrate the Iberian market and if their market value is above or below their book value. Using these metrics, we found a negative correlation between value and diversification in the Iberian Market. In our sample, we also found that highly diversified firms performed worse than focused firms on average. In the Portuguese sample, we were able to determine the level of diversification that maximizes the Tobin's Q of a firm. According to Tobin's Q, our sample was characterized by a low level of diversification in general and that the companies were slightly overvalued.
查看更多>>摘要：Various studies have shown that accounting and the environment always influence each other, and the most influencing factor is culture. Accounting, in this case, pricing, is influenced by the culture of the local community. One of the regions in Indonesia, namely Toraja, has a unique culture of making statues of the dead for noble families. This way of setting the price of cultural products has its meaning. The purpose of this study is to reveal the meaning of price on dead statues in Toraja culture. That is qualitative research with the interpretive paradigms and phenomenological methods used to determine the daily experiences of individuals or communities. Data obtained from five informants chosen were informants with adequate knowledge of Tau-tau prices. The results showed that the formulated selling price of the dead statue is part of accounting practices with the Toraja people's culture has a meaning material value, spiritual value, and prestige value.
ABIGAIL CHIVANDIHAPPINESS MAKUMBEOLORUNJUWON SAMUEL
23页
查看更多>>摘要：This study explores causal relationship between financial sector development in SMEs and economic growth in Zimbabwe using annual time series and the Error Correction Model (ECM) framework. Monetary sector improvement and financial development stayed a controversial issue in Southern African nations. Market analysts have distinctive hypothetical and exact perspectives on the causal connection between monetary sector improvement and financial development, support supply driving speculation that monetary sector improvement prompts financial development & credit to request pulling speculation which proposes that monetary improvement results from financial development. Study made use of Unit Root Tests, Cointegration, ECM and Granger Causality Tests. Empirical findings revealed a bidirectional relationship between financial sector development in SMEs, economic & business growth. Business & Economic Growth enhance a strong and flexible legal system allowing banks to allocate resources (credit) more efficiently to SMEs. Credit should be accessed by all enterprise fairly to encourage the development of indigenous businesses through SMEs.
查看更多>>摘要：This paper examines how the ownership concentration affects banks' profitability and dividend policy in Jordan. All banks listed on the Amman Exchange were selected (16 banks) over the period 2010 to 2019. Ownership concentration was defined as the percentage of ownership that equals or exceeds 5%, while profitability was defined by return on equity; dividend policy was defined by the pay-out ratio. Simple regression was utilized to examine the effect; the result revealed that ownership concentration has a positive significant impact on profitability, which means that banks with higher ownership concentration have better profitability, this result justified by the view of the power that controlling shareholders can greatly use to require management to make decisions that improve the performance. The finding showed a negative significant impact on dividend policy, which indicates that the existence of large shareholders can reduce agency conflicts; and maximize the wealth of the company. It is recommended that related parties especially investors should take the concentration of ownership as an important factor to take their investment decisions, whether related to purchasing banks' shares for various purposes, or expectations of potential dividends.
查看更多>>摘要：This study provides one of the first evidence of the market discipline in the interbank market of the Vietnamese banking system after the global financial crisis. Based on the data of 19 commercial banks listed in Vietnam from 2010 to 2019, our empirical results suggest a weak interbank discipline in the Vietnamese banking system. Banks seem to be interested in the liquidity ratio of their fellows, especially for smaller banks, whereas they pay more attention to asset quality in the case of larger banks. We believe our study is of interest to regulators and policymakers in Vietnam.
查看更多>>摘要：The study aimed to examine the moderating role of leverage on the relationship between the size of listed Jordanian manufacturing companies and the audit fees over the period 2016-2020. The study extracted the measures of variables from the annual report of manufacturing companies available on the Amman exchange website, it employs debt ratio to measure leverage, while issued capital and total assets were used to measure the size of the company, several statistics methods such as correlation and multiple linear regression and hierarchical regression were used to analyze the data and test the relations. The results show a statistically significant impact of the size of the manufacturing company measured by capital and total assets on audit fees, furthermore, the leverage variable has modified and increase statistically the positive relationship between the size of the company and audit fees.
查看更多>>摘要：Internal audit is an important tool in helping senior management of organizations to find the right solutions in meeting the objectives. Through findings and recommendations, auditors provide assurance and advice on the management of internal control systems, risk and governance. The management of public organizations in Albania still has an incomplete conception and a low level of awareness on the role of contemporary internal audit services. This is firstly related to the quality of audit activities, where in significant cases the quality of this service is assessed to be not at the levels required by contemporary standards and practices, and secondly to the lack of recognition and misuse of these services by many administrators of public organizations. The aim of this research is to determine the state of capacity of public administration employees in the field of internal audit, in public organizations in Albania and give the right recommendations for the development of these capacities in order for the internal audit service to become a powerful tool in the hands of managers to achieve their objectives by adding value to the organization. The methodology used for the research has its own dimensions such as: specification of research subjects and sampling, tools used for research, implementation plan, ethical issues, presentation of research findings, etc. The research is based on primary and secondary data collection. The research is based on the testing of the Hypothesis, H0. The practical implications of this paper consist in the fact that: this is an in-depth study of the problems faced by the internal audit activity in public sector organizations in Albania. The conclusions and recommendations given to address these issues will add value to the management of these organizations, by helping managers reconsider their roles and responsibilities in order to strengthen the Internal Control System, and to make it a powerful tool in meeting their objectives. They also serve internal auditors to improve their practical activities. The paper is original, as so far in Albania no other studies with these dimensions have been conducted in this field, and it also has both theoretical and practical value for researchers, internal auditors and managers of the field.
查看更多>>摘要：This paper studies and analyzes self-efficacy with previous empirical research to find out and understand the factors that influence the strengthening and weakening of self-efficacy. The analysis that the authors conducted include the fields of education, health, leadership, and psychology. The sample articles for this study were academic papers obtained from the Google Scholar search engine and other sources including Sage, Routledge (Taylor & Francis), Elsevier, Springer, Eric, and Scopus. The author uses an integrated review method, a total of 20 papers were analyzed. This study has two conclusions, namely (1) factors such as feelings of fair treatment, well-organized activities, programs designed according to participant characteristics, stress at a manageable level of thinking, appropriate load, sense of expectation, and good experience, can increase selfefficacy, (2) on the contrary, feelings of discrimination, many problems that are difficult to overcome, lack of support, and a burdensome environment can damage self-efficacy.
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