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Intl. J. of Psychological Studies     Open Access   (Followers: 6)
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Intl. Law Research     Open Access   (Followers: 2)
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J. of Educational and Developmental Psychology     Open Access   (Followers: 19)
J. of Food Research     Open Access   (Followers: 4)
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J. of Management and Sustainability     Open Access   (Followers: 8)
J. of Materials Science Research     Open Access   (Followers: 8)
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J. of Molecular Biology Research     Open Access   (Followers: 3)
J. of Plant Studies     Open Access   (Followers: 1)
J. of Politics and Law     Open Access   (Followers: 12)
J. of Sustainable Development     Open Access   (Followers: 30)
Mechanical Engineering Research     Open Access   (Followers: 19)
Modern Applied Science     Open Access   (Followers: 2)
Network and Communication Technologies     Open Access   (Followers: 4)
Public Administration Research     Open Access   (Followers: 1)
Review of European Studies     Open Access   (Followers: 12)
Sustainable Agriculture Research     Open Access   (Followers: 3)
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International Journal of Business and Management
Number of Followers: 20  

  This is an Open Access Journal Open Access journal
ISSN (Print) 1833-3850 - ISSN (Online) 1833-8119
Published by CCSE Homepage  [43 journals]
  • Reviewer Acknowledgements for International Journal of Business and
           Management, Vol. 15 No. 7

    • Abstract: Reviewer Acknowledgements for International Journal of Business and Management, Vol. 15 No. 7, 2020
      PubDate: Wed, 01 Jul 2020 02:24:47 +000
       
  • Customer Perception towards Electronic Banking and its Relationship with
           Customer Satisfaction: An Evidence from Vietnam

    • Abstract: Electronic Banking (e-Banking) is a popular banking service all over the world nowadays because of its convenience and great benefits for both banks and customers. However, although e-Banking has been implemented in Vietnam for a long time, the awareness and usage of customers toward this banking service are still very low in reality. This study aims to provide an insight into customer perception of e-Banking and to figure out which areas of customer perception influence customer satisfaction of e-banking in Vietnam. A structured questionnaire was distributed to three hundred and fifty banking customers in Vietnam. The collected data were analyzed by using descriptive, Pearson’s correlation, t-test, and ANOVA with Tukey analysis. The results illustrated customer perception of e-banking in Vietnam in different areas such as convenience, speed, security, procedure, ease of use, service costs, reliability, and quality of service. There were significant differences in customers’ perception of electronic banking among ages, occupations, income levels, and frequency of using groups in Vietnam. However, variables such as gender, marital status, and education levels had no significant influence on the perceptions of electronic banking. The study also found that except service costs, other factors such as convenience, speed, security, ease of use, reliability, quality of service, and procedure are positively related to customer satisfaction of electronic banking in Vietnam. Thus, it implies that bank managers should focus on these areas to raise customer perception and customer satisfaction of electronic banking.
      PubDate: Tue, 23 Jun 2020 07:40:13 +000
       
  • Inventories Accounting under US-GAAP and IFRS Standards: The Differences
           That Hinder the Full Convergence

    • Abstract: This study purposes of understanding the existing differences between US-GAAP and IFRS accounting treatments of inventory. Given the 2015 FASB update, aimed at simplifying and aligning inventory accounting with IFRS standards, the research explores the introduced innovations. More specifically, the study, starting from a literature review and standards analysis, designs a theoretical framework aimed at facilitating the understanding of the differences still existing between the two accounting principles. Different from the prior works, we focus on the complex determination of the net realizable value in the case of input (e.g., raw materials) write-down. In particular, we show how the net realizable value (NRV) changes according to the value taken as a reference. The results of this analysis suggest that, based on a prudential valuation logic, the replacement cost is the best estimate for NRV.
      PubDate: Tue, 23 Jun 2020 07:38:13 +000
       
  • The Impact of the Extra-Costs on the Global Cost of Credit

    • Abstract: In this note, we analyze the impact of the extra-costs payment schedule on the Effective Annual interest Rate (EAR), one of the most popular global cost measures of consumer credit loan payments. First, we prove that the EAR can be expressed by the financing credit interest rate with an extra-costs interest rate addendum, and we investigate the drivers of this latter. We show that the extra-costs interest rate decreases if extra-costs payments are postponed. Consequently, the EAR is minimum if extra-costs are charged in a lump sum at the expiry date of the contract and maximum if they are charged in a lump sum at the contract beginning time. To explain how the schedule of payments impacts on the EAR, we develop a sensitivity analysis through illustrative applications. We also highlight that EAR depends on the timing of extra-costs payments. In particular, we show that EAR decreases with the increase in the Modified Duration of the cash flow of extra-costs. The results of the paper are useful to provide decision-makers a better awareness about how to spread the extra-costs payments during the contract lifetime and, therefore, to define the structure of consumer credit loan payments to supervise the global cost of the financing.
      PubDate: Fri, 12 Jun 2020 01:43:30 +000
       
  • Uncovering Financial Shenanigans: Benford’s Law as a Computer
           Assisted Analytical Procedure

    • Abstract: PricewaterhouseCoopers (2020) has reported the highest level of economic crime in their comprehensive annual survey of the issue since it launched more than twenty years ago. Two thirds of respondents indicated that the costs of fraud can reach up to a million dollars each, amounting to approximately ten percent of their annual turnover. Inside perpetrators such as employees commit about 37 percent of these frauds. In this context, a technique known as Benford’s Law can be cost-effectively applied to detect financial fraud which can be invaluable to auditors and other financial professionals. Benford’s technique is founded on the mathematical distribution of integers found in nature and has been shown to be particularly efficient and cost-effective in financial fraud detection. The technique can swiftly flag suspicious transactions from lists of numbers that comprise millions of records when employed as a computer assisted auditing procedure. Despite this, Benford’s Law is not widely used in accounting and finance. One of the key reasons for its limited use is because fraud investigators are often incognizant and unfamiliar with the method, and how it can be implemented in a fraud detection workflow. This paper set forth a concise and organised approach for implementing Benford’s technique as an analytical procedure through the well-known IDEA generalised audit software to flag suspicious transactions, which can then be further investigated. Both the application of the method and its interpretation in situations of both compliance and non-compliance is discussed. The methodology proposed in this paper can be an indispensable aid for fraud investigators in view of the considerable costs associated with economic crime.
      PubDate: Wed, 10 Jun 2020 04:03:01 +000
       
  • The Impact of Value-Belief-Norm Theory and Technology Acceptance Model on
           Use Intention of Green Design Packaging

    • Abstract: This study mainly investigates the relationships among VBN value-belief-norm (environmental moral obligation), technology acceptance model (perceived ease-of-use, perceived usefulness), and the intention to use designing sustainable packaging. A questionnaire survey was administered to consumers in various areas of Taiwan, and the responses were analyzed using statistical methods. The study results indicated the following: 1. The significant and positive impacts existed among VBN value-belief-norm (environmental moral obligation), perceived ease-of-use, perceived usefulness, and the intention to use sustainable packaging, with the influence of biospheric value in VBN on the new environmental paradigm being the most significant. 2. The consumers with various age and marital status had a significantly different perception on their intention to use designing sustainable packaging; the consumers with various age and occupation had a significantly different perception on their norms (environmental moral obligation), and when consumers purchased products that require packaging, whether they chose packaging with recyclable or reusable marks and functions had a significantly different perception on their VBN value-belief-norm, perceived ease-of-use, perceived usefulness, and intention to use designing sustainable packaging. Based on the analysis results above, we put forward suggestions regarding the recycling and reuse of resources, sustainable development technologies, and the cherishing of the ecological value of nature from the perspectives of consumers, companies, and the government.
      PubDate: Tue, 09 Jun 2020 12:43:38 +000
       
  • Top Management Team Characteristics, Competitive Environment and Strategy
           Implementation

    • Abstract: Competing favorably in the market requires finding a perfect fit between a firm’s resources and the business environment. Strategy is the stewardship by top management that aligns organizational resources and capabilities to the environment with the ultimate goal of achieving superior and sustainable performance. The current study was designed to determine the influence of competitive environment on the relationship between top management team characteristics and strategy implementation. The study adopted the descriptive cross-sectional survey design. Data was obtained by administering structured questionnaire mailed to top managers in tea factory companies in Kenya. The moderation test was carried out using the product term of the standardized scores for top management team characteristics and competitive environment respectively. Data was processed through regression analysis. While we demonstrate that top management team characteristics had significant influence on strategy implementation, the results of moderation tests were not statistically significant. Consequently, our hypothesized moderating influence of competitive environment on the relationship between top management team characteristics and strategy implementation was not supported. Our findings raise theoretical questions on whether competitive environment is more relevant during strategy formulation process or execution stage. We conclude that companies implementing strategy in stable competitive environment have predictable implementation of planned strategy. We further conclude that external insulation from competition by umbrella marketing agency reduces the influence of factors within the competitive environment on the relationship between top management team characteristics and strategy implementation. However, the temporary insulation of the firm from competition exposes it to competitive disadvantage in the event that the marketing agency is destabilized by forces both from within and external to it.
      PubDate: Tue, 09 Jun 2020 12:40:43 +000
       
  • Enhancing Board Monitoring Tasks: The Effect of Minority-Elected Directors

    • Abstract: In companies with a controlling shareholder the agency relationship between controlling shareholders and minority shareholders poses significant issue. Managers may pursue, rather than the interests of the company as a whole, the interest of the controlling shareholder. When there is a controlling shareholder, independent directors may not prove sufficient to monitor the management behaviour, given that they are ultimately appointed by the same controlling shareholder whose possible opportunistic behaviour they are meant to constrain. Therefore, minority shareholders may be given appointment rights to the board: directors elected by minority shareholders may work as a corporate governance mechanism that fosters the board’s willingness and ability to monitor managers’ behaviour, on the assumption that managers are appointed by the controlling shareholder. This paper examines empirically whether having a minority-elected director on corporate boards increases the ability of the board to monitor management behaviour. Using a sample of the largest listed Italian companies in years 2008-2017, we find that minority-elected directors have a positive and statistically significant effect on board monitoring tasks. We also document that this effect is higher when they are elected by institutional investors. Our results have important implications for policy makers and, more generally, corporate governance best practice in all contexts in which companies have a concentrated ownership structure.
      PubDate: Tue, 09 Jun 2020 12:16:43 +000
       
  • Performances Management When Modelling Internal Structure of a Production
           Process

    • Abstract: Performance management is a central point for both public and private organizations. In the data envelopment analysis (DEA) method, performance management takes the form of measuring relative efficiency. Furthermore, considering each organization and or production process as a black box,  inputs are transformed into outputs. In reality, production organizations or processes are composed of different parts that carry out different related activities. For this reason, modeling the internal structure of a production process like a system of interconnected parts makes it possible to measure its performance at the sub-process level. In this paper, we hypothesized a production process, made up of three interconnected parts. It is a new strategy to acquire relative efficiency consisting of building a block inside the system with at least two sub-processes. This step refers to a basic model of relational Network Data Envelopment Analysis (NDEA). Also, we used the additive decomposition formula to measure the efficiency of the whole process. We highlighted the differences in the measurement, between the direct application of the relational NDEA model and the measurement with the block approach model.We compared the cumulative empirical distribution functions of the efficiency scores of a sub-process with the decomposition formula multiplicative and our  approach. In conclusion, the paper proposes, a new strategy to measure the relative performances of a production process model as a network system of three subprocesses, which combines the NDEA and the DEA. This allows us to reevaluate, the indications of policy at the individual sub-process level (block). Moreover, it is a versatile approach which allows aggregation of the sub-processes in blocks, according to the particular policy requirements, legislative technological constraints, etc.
      PubDate: Mon, 08 Jun 2020 11:00:07 +000
       
  • The Impact of Digital Marketing on Consumer Buying Decision Process in the
           Egyptian Market

    • Abstract: This research examines digital marketing channels (E-mail Marketing, Mobile Marketing, and Retargeting) for marketers. It analyzes the effect of these channels on the consumer buying decision process in the Egyptian market.The author researched an online questionnaire. The questionnaires were administered based on a simple sampling method and obtained in the Egyptian market. 285 questionnaires were distributed, and 213 available samples were collected, except incomplete questionnaires, resulted in a response rate of 74.7% to all those who chose to participate. Findings indicate that e-mail has a profoundly positive influence on consumer buying decisions in two phases (post-purchase) and information research). In the purchase, the decision phase has a negative effect on customer decisions. The mobile, as a digital marketing channel, has a negative impact on consumer decisions through all the stages of the consumer buying decision process in the Egyptian market. Also, re-targeting has a high effect on consumer decisions in the evaluation stage; then, information research needs recognition, purchase decision, and post-purchase.Targeting is the most influential variable in the consumer buying decision process. We can notice that the most significant effect on the consumer decision is in the evaluation stage, and this can be due to that the re-targeting channel directed to the consumer who has already been searching for the product.
      PubDate: Mon, 08 Jun 2020 10:58:17 +000
       
  • The Stressful Implications of Remote E-Working: Evidence from Europe

    • Abstract: This paper investigates the importance of different modes of spatial flexibility as well as of the distinction between autonomy and discretion to find plausible explanations of the so-called autonomy paradox, which maintains that the more the job autonomy that remote e-workers have the greater the effort they put into their work with adverse effects on work-related stress. Using multiple regressions, we test the hypotheses regarding the direct influence of autonomy, discretion and work intensification as well as their interaction effects on occupational stress in two subsamples of 1.380 home-based e-workers and 2.574 mobile ones drawn from the 2015 European Working Conditions Survey. The main findings are as follows. Home-based e-workers perceive that autonomy (namely over work goals) directly decreases occupational stress and buffers work intensification (i.e. autonomy over work goals and in the organizational choices of their department/company). In the context of remote e-work, discretion is more likely to boost the stressful impact of work intensification when work is mobile. At the same time, we do not find that autonomy increases work intensification, neither among mobile e-workers, nor among home-based e-workers (for whom it buffers the adverse impact of work intensification). In summary, this study does not confirm the existence of an autonomy paradox associated with remote e-work. Contrarily, it suggests that such a paradox is more likely to surface when research relies on conceptual frameworks that ambiguously define autonomy in terms of what should be more properly conceptualized as discretion.
      PubDate: Mon, 08 Jun 2020 10:55:45 +000
       
  • The Impact of Talent Management (TM) on Counterproductive Work Behaviors
           (CWB) in Industrial Companies in Jordan

    • Abstract: Counterproductive work Behaviors is certainly causes high economic costs for the organizations, psychological, and social costs as well That is why, it should be well-controlled or the organizations go to a great lost. Therefore many organizations have prioritized talent management to ensure they acquire, develop and retain the right staff. The main objective of this research is to test the impact of talent management on Counterproductive work Behaviors. The questioner was used as a tool to collect information from the study sample in the industrial companies in Jordan. The results showed that there is an impact of talent management, represented in (attract talent, talent retention, talent development and career succession) on Counterproductive work behaviors represented in (sabotage, withdrawal, Deviation in production, Theft, Bribery).
      PubDate: Mon, 08 Jun 2020 08:33:15 +000
       
  • The Application of a Managerial Competency Model in Employee
           Promotion—Combination of AHP and VIKOR Methodology

    • Abstract: Managerial competency model is a main structure that lists competencies needed for manager’s position. This paper established a employee promotion application combined with managerial competency model and AHP-VIKOR methodology. Research was carried using qualitative and quantitative methods. The managerial competency model is explained through a literature review and internal interview is to confirm the specific competency items that suitable for case company. Research from expert panels is used to evaluate the managerial competency of the candidates in the case study. The quantitative tool was AHP and VIKOR model. AHP was applied to calculate the criteria weights of managerial competency items. VIKOR multi-criteria decision making model ranked the alternatives and the most suitable promotion candidate was selected. The results from the VIKOR model were used as the decision-making basis for the promotion of the best candidate. This research expected to use the quantitative method to support the executive management level to develop internal talent base on a objective evaluate results.
      PubDate: Mon, 08 Jun 2020 08:29:19 +000
       
  • Crisis PR Study on Samsung Galaxy Note 7 Explosion Incident

    • Abstract: Today’s business environment is much more complicated than ever before, and only the companies with the capability to make quick responses to all kinds of sudden crises could survive. Therefore, managing enterprise crisis in an appropriate and responsible manner has appeared increasingly crucial. This study aims to identify appropriate PR strategies for corporations in crisis situation, with special focus on the Samsung explosion incident in Chinese market. And the finding shows that the “double standard” strategies in China was a fatal mistake committed by Samsung in its crisis management and close cooperation with influential social media constitutes a significant factor in handling crisis. It is expected that the results of this research can help companies deal with crisis effectively.
      PubDate: Mon, 08 Jun 2020 08:27:37 +000
       
  • Identifying Destination Image of Rural Areas: The Case of Brookings, South
           Dakota

    • Abstract: A clear understanding of destination image is crucial for developing effective marketing and positioning strategies. The purpose of the study is to examine the images of Brookings perceived by actual tourists. An online questionnaire was developed and sent to email subscribers of the largest local event center. A total of 344 valid responses were received. Overall tourists had positive perceptions of Brookings as a tourism destination. The study identified six Brookings’ image dimensions, including Outdoor Activities and Natural Scenery, Atmosphere, Tourism Infrastructure, Value for Money and Convenience, Historic Attractions, and College Town Style. The social and cultural environment is the most favored element in Brookings. As a college town, Brookings was differentiated from other rural tourism destinations. It is suggested that the city and the university work in partnership to increase visitation both to the campus and the community. To enhance Brookings’ image, destination marketers should focus on the low-rated image items and incorporate them in destination marketing materials.
      PubDate: Sun, 07 Jun 2020 00:07:40 +000
       
  • A Proposal to Incorporate Job Resilience and Flexible Work Arrangement to
           Socially Responsible Human Resources Management Case Study: Algerian
           Organizations

    • Abstract: The fierce competition imposed on organizations to invest in human resource development, these organizations realized that having a market share or manufacturing high quality products will not be achieved only by technology or capital, but with skills and effectiveness of its human resources, which is considered as the thinker, the creator, the innovator and the developer.In this study, we address the issue of modern practices of human resources management as employee resilience, flexible work and time, social responsibility, which has received a lesser conceptual and empirical attention specifically, from managers perspective.More importantly, we tried to draw attention to the importance of resilience and flexibility in work, and how they can be combined with other practices of social responsibility, such as transparency and fairness among employee.We tried to evaluate to what extent the human resources departments under study committed toward social responsibility, then to bridge this concept to job resilience and flexible work arrangement.This study was applied at four manufacturing Algerian organizations, on a sample of 43 managers, heads of departments and supervisors. By conducting a questionnaire that contained questions covering four axes including demographic questions, data process was done by SPSS version 23; we confirmed the existence of a strong positive relationship and a statistical significance between the three concepts, and between these latter and the personal characteristics of respondents such as Age and experience. We conclude that what is needed in today Algerian organizations the supportive leadership as well as socially responsible management.
      PubDate: Fri, 05 Jun 2020 02:21:22 +000
       
  • Reflection on Coronavirus Accounting Impact on Small and Medium Sized
           Enterprises (SMEs) in Europe

    • Abstract: This paper aims to carry out a systematic study on the effects in European small and medium-sized enterprises (SMEs). Financial Statement of the 2003 acute respiratory syndrome (SARS) epidemic to project the impact of the coronavirus on budgets. The financial statements of the European SMEs are examined, dividing them by geographical area and sector, comparing the performances of 2002 and 2003. The SMEs operate in the tourism and travel sectors. Changes may be seen in assets, capital, liabilities, and net profit. Furthermore, the paper analyzes the impact between the SARS epidemic and Financial Statement performance qualitatively. Then, according to content analysis, the effects on assets, liabilities, capital and net profit are estimated in the budgets of the SMEs following the coronavirus. The research argues that the magnitude of the impact of SARS on European SMEs was far less than what the main reports and analyses indicate. This experiment provides valuable lessons on predicting the budgetary consequences of future outbreaks, such as the ongoing coronavirus, and on the steps of control or prevention.
      PubDate: Thu, 04 Jun 2020 07:58:52 +000
       
  • Grafting New Values into Public Institutions by Reforming the Accounting
           System: Lessons Learned from the Italian Higher Education System

    • Abstract: The paper wants to highlight some accounting practices in the early stage of the adoption of accrual accounting in Higher Education Institutions. The accounting reform was one of the core aspects of a process of enforced hybridization of HE institutions. Exogenous and endogenous (organizational) issues emerge, that undermine transparency and comparability of accounting information. Based on structured interviews in 14 Italian universities, the paper provides evidences of the main aspects that hinder the transparency and the comparability of accounting information with the risk to deprive the new accounting rules of their potential for change. Resistance to change could be observed, resulting in a partial or distorted adoption of the new accounting rules: some practices, in particular, aimed at safeguarding the interests of a particular group. The paper propitiates further research based on case studies aiming at understanding how public organizations tend to design internal accounting procedures that preserve the prerogatives of particular groups within the organization. The research overturns the rhetoric of the adoption of managerial practices for the enhancement of efficiency, effectiveness and economy by showing how organizations shape these practices in order to keep the status quo unchanged.
      PubDate: Thu, 04 Jun 2020 07:41:22 +000
       
  • The Role of Knowledge Management and Technological Innovation in the
           Performance of New Product Development: An Empirical Study of
           Pharmaceutical Industry in Jordan

    • Abstract: So far, firms are ignorant of actual implications of managing knowledge and technology innovation. So far, firms are ignorant of actual implications of knowledge management and technology innovation. This research investigated the role of managing knowledge and innovation technology in new product performance of Pharmaceutical Jordanian manufacturing firms. Data were gathered from 4 firms out of 15 companies by developed questionnaire. The Cronbach’s Alpha was utilized to examine reliability, and multiple regressions analysis was conducted for hypothesis testing. According to extant literature, a research frame was designed showing a positive correlations’ among research constructs. Results of regression analysis reveal that knowledge management with (Knowledge creation and knowledge transfer) and technology innovation with (product innovation and process innovation) impact new product performance with its constructs. Results of regression analysis reveal that knowledge management and technology innovation effect new product performance. Results of this research may assist academics and managers in designing knowledge management programs to achieve higher technological innovations in product and process to develop new products performance through a successful financial and marketing performance. The study concludes and recommended to conduct further research.
      PubDate: Thu, 04 Jun 2020 01:28:29 +000
       
 
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