36 articles in this issue
Maziar Ghasemi,Nazrul Hisyam Ab Razak
The worldwide business practices bring more attention to corporate governance. Board of directors is also assumed as the central mechanism of corporate governance. However, whether the board composition will influence firm profitability is still que... see more
Rangga Handika,Sigit Triandaru
This paper investigates Value-at-Risk (VaR) in the Australian interconnected power markets. We model the price change using seven different volatility models and perform the back testing from both investors’ (sellers’ side) and retailers’ (buyers’ side) p... see more
Hoang Pham Huy,Aye Aye Khin
Currently, eco-tourism has emerged as a debatable argument in a large number of forums and discussion in the tourism industry. Eco-tourism is defined by the International Eco-tourism Society as “responsible travel to natural areas that conserves the envir... see more
Kelik Hastjarjo,Dwi Kartini Yahya,Faisal Afiff,Popy Rufaidah
This article aims to review and integrate the strategic management and empirical literature on core competence, dynamic capabilities approach and real estate industry practices in order to pave the road for dissertation research. ... see more
Norhanishah Mohamad Yunus,Rusmawati Said
Using data from a Household Income Survey (HIS), this study provides first evidence about returns to education at highest certificates of qualification in the Malaysian Education sector. We employ a simple Ordinary Least Squares (OLS) estimator with robus... see more
Hossein Nezakati,Meghdad Abbasian Fereidouni,Jamil Bojei,Ho Jo Ann
On one hand businesses can be criticized by Non-Governmental Organization (NGOs) scrutiny, one the other hand companies can be supported from NGOs to remove the barriers and positively influence on customer perceptions. The aim of this study is to critica... see more
Natrah Saad,Zaimah Zainol Ariffin
This paper examines the academic behaviour of public universities in conducting enterpreneurship education from the perspectives of academicians. For that purpose, questionnaires were adopted following Llano modified Theory of Planned Behaviour (2010). Th... see more
Suhaimi Ishak
The objective of the study is to discuss the roles of audit committee (AC) towards the going-concern audit report issued by the external auditor. Based on the International Standard on Auditing that governing the auditors’ works and findings from previous... see more
Gintare Giriuniene,Lukas Giriunas,Gintaras Cernius
A model for evaluation of the tax system in the context of entrepreneurship promotion consisting of four stages was formed upon analysis of scientific readings. Analysis of the quantitative variables in evaluation of the tax system in the context of entre... see more
Pradono Pradono,Budi Faisal,Yani Adriani,Rikeu R.,R. Fajriasanti
The root of the problems in Puncak area is the least tourism products developed in accordance with the sustainable principles. Local tourism actors and entrepreneurs engaged in tourism tend to offer modern man-made tourism facilities and less concern with... see more
Kamilah Ahmad,Shafie Mohamed Zabri
Non-financial performance measurement systems have emerged as a results of the growing use of modern manufacturing practices where it is able to improve crucial activities for performance improvement. This research examines the effect of the NFPMSs on fir... see more
Balasundram Maniam,Hadley Leavell,Stephanie Pustejovsky
The dynamic of the American family is changing at a rapid pace. Households are comprised of dual income families, single mother families, or unmarried couples. These changes call for new approaches to business and how they view family friendly policies. T... see more
Fafurida Fafurida,Avi Budi Setiawan,Setyani Irmawati
The competitiveness of industry in the Central Java Province need to increased in view of the implementation of the AEC is getting closer.The purpose of this research are identifying leading industry in Central Java Province, knowing condition of leading ... see more
Faridah Pardi,Abdol Samad Nawi
Through its latest economic model, Malaysia has outlined ‘sustainability’ as the key element to achieve the Vision 2020 – to become a high-income nation by year 2020. This study analyzed the possible factors affecting sustainable development path in Malay... see more
Muhamad Khalil Omar,Noor Azura Dahalan,Idaya Husna Mohd,Maimunah Mohd Shah,Nurul Nadiah Mohammad Azman
A well-managed organization usually sees an average worker as the root source of quality and productivity gains. Such organizations do not look to capital investment, but to employees, as the fundamental source of improvement. Therefore, in order to incre... see more
Hossein Nezakati,Meghdad Abbasian Fereidouni,Azmawani Abd Rahman
Companies self-regulating were mostly for improving their reputation and public image rather than achieving to sustainability goals and this let to shift to co-regulating approach. In co-regulation practices, however, NGOs initially played a vital role to... see more
Nor Laili Hassan,Natrah Saad,Halimah Nasibah Ahmad,Md. Suhaimi Md. Salleh,Mohamad Sharofi Ismail
Accrual-based accounting is introduced to the government agencies with the intention to hold prudent fiscal management and improve the efficiency of financial management and accounting of the Malaysian Government. For that purpose, Malaysian Public Sector... see more
Sucihatiningsih Dian Wisika Prajanti,Indah Susilowati
Agriculture plays an important role in Indonesian economy with its share of 14.4% to the GDP per 2013. In facts, number of farmers nowadays is declining in line with decreasing in land-use for agriculture. All of this could brought about the decreas... see more
Tuan Bach Le,Thu Hang Nguyen
We test conservatism in financial reporting of Vietnamese listed firms over the period of 2005 to 2014. We find that Vietnamese financial statements ensure conservatism’s specifications consisting of asymmetric gain and loss recognition timeliness and asy... see more
Siti Fardaniah Abdul Aziz
A large number of researches indicated that training motivation as the mediator on the relationship between independent variables and training effectiveness. Interestingly, various factors were indicated to stimulate training motivation and effectiveness;... see more
Muhammad Mustapha Bagudo,Kamarul Bahrain Bin Abdul Manaf,Rokiah Bt. Ishak
The study examines how proactive monitoring by regulatory authorities and external auditors affect compliance with International Financial Reporting Standard (IFRS) in Nigeria. Data is hand collected from 154 companies that mandatorily adopted IFRS in the... see more
Karsinah Karsinah,Phany Ineke Putri,K. Nurjannah Rahayu,Agata Febrina Panjiputri
This study aims to analyze leading sectors, economic interactions and development strategies of Pekalongan as center of economic growth at Tangkallangka Strategic Areas. Data used in this research are primary and secondary ones. Methods used for data coll... see more
Do Thi Thanh Nhan,Pham Ha
Using a sample of 650 listed firms on the Vietnamese stock exchange over the period 2008 to 2015, we examine the effect of cash holding level on firm value. The results find out the cash holding has an impact on firm value in an inverted U-shaped form. Fu... see more
Posma Sariguna Johnson Kennedy
There are two fundamental elements in building the strength of a country, the economy and defense. Both of these variables influence each other. A country with good economy will be able to provide sufficient defense budget. Meanwhile, good defense can pro... see more
Shafie Mohamed Zabri,Kamilah Ahmad,Angelina Ann Loy Hui Lian
Private Retirement Scheme (PRS) was first introduced in 2012 in supporting the private sector employees to prepare for their retirement. The main purpose of this exploratory study is to unveil the level of awareness of PRS and investigating factors ... see more
Shanty Oktavilia,Firmansyah Firmansyah
Economic development activity lowers the quality of the environment, mainly through production with the use of natural resources excessively, and the resulting residue. The impact of the environment is intensified with the increase of international trade.... see more
Dwitya Aribawa
This research is aim to identified important factors in external business environment that tend to influence company capabilities to achieve objective. It conducts to several E-Commerce in Indonesia. Those companies operate several industries, such as gro... see more
Isah Shittu,Ayoib Che Ahmad,Zuaini Ishak
Board characteristics of the corporate organization represent an important aspect of corporate monitoring. This study examined the effects of board size, the size of shariah supervisory board SSB and shariah board members meeting on the earnings per... see more
Jitti Kittilertpaisan,Kallaya Kittilertpaisan,Phakhaphon Khatiwat
The study was conducted to analyze the technical efficiency of smallholding rubber farmers in Changwat Sakon Nakhon. The numbers of 375 smallholding rubber farmers were analyzed using stochastic frontier analysis. The smallholding rubber farmers were samp... see more
Siti Fardaniah Abdul Aziz,Abu Daud Silong,Kamsuriah Ahmad,Mohd. Nasir Selamat,Mohd Reffi Hidayat Roslan,Mohd Ridhwan Abd Manan
The aim of this paper is to report the development of Organizational Training Impact Scale (OTIS) for workplace training using the intangible results of training effectiveness. The reason is because instrument that can measure the impact of training on or... see more
Suhaily Hasnan,Maslinawati Mohamad,Zairul Nurshazana Zainuddin,Zubaidah Zainal Abidin
Charitable organizations are involved in activities of common concern to members and donors, but which normally benefit people beyond that membership. The survival of these organizations depends on donors and funders. The main objective of this study is t... see more
Idaya Husna Mohd,Maimunah Mohd Shah,Nur Aizureen Anwar,Nadia Mahzumi
Employees spend at least one-third of their day at their work place. Since most of the time is spent at the work place, excess in working hours can cause the employees to feel burned out at the end of the week. These high emotional exhaustion and less per... see more
Tuan Bach Le
The aim of this paper is to test the impact of financial statement disclosure on conservatism in Vietnamese financial statements. I use inter-earning announcement period returns and fiscal year returns to serve as economic news reflected in earnings durin... see more
It should be noted that entrepreneurship and its promotion is increasingly becoming a subject for research. Since in most cases entrepreneurship is analysed in interdisciplinary sciences as well as in different aspects, there are often found distinct disc... see more
Firas Mohammad Al Rawashdeh,Omar Al Singlawi
Insurance industry is playing a vital role in modern economies and it considered as one of the large industries in global context , it is facing many challenges and facing many types of risks , one of these risks is fraud risk ,since&nbs... see more
Haider Mahmood,Tarek Tawfik Yousef Alkhateeb,Nabil Maalel
The regional trade provides better environment for any country to achieve the trade objective instead of a total free trade in this modern age. This study investigates the determinants of Egyptian agriculture trade with her 20 COMESA trading partners by u... see more