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  Subjects -> MILITARY (Total: 106 journals)
Showing 1 - 24 of 24 Journals sorted alphabetically
A Fragata     Open Access   (Followers: 7)
Acanto     Open Access   (Followers: 2)
Africa Conflict Monitor     Full-text available via subscription   (Followers: 7)
Âncoras e Fuzis     Open Access   (Followers: 2)
Armed Conflict Survey     Full-text available via subscription   (Followers: 12)
Armed Forces & Society     Hybrid Journal   (Followers: 22)
Arms & Armour     Hybrid Journal   (Followers: 11)
British Journal for Military History     Open Access   (Followers: 39)
Bulletin of the Atomic Scientists     Hybrid Journal   (Followers: 8)
Caderno de Ciências Navais     Open Access   (Followers: 1)
Ciencia y Poder Aéreo     Open Access   (Followers: 3)
Civil Wars     Hybrid Journal   (Followers: 23)
Coleção Meira Mattos : Revista das Ciências Militares     Open Access  
Conflict, Security & Development     Hybrid Journal   (Followers: 284)
Critical Military Studies     Hybrid Journal   (Followers: 4)
CRMA Journal of Humanities and Social Sciences     Open Access   (Followers: 1)
Cuadernos de Marte     Open Access  
Defence and Peace Economics     Hybrid Journal   (Followers: 16)
Defence Science Journal     Open Access   (Followers: 33)
Defence Studies     Hybrid Journal   (Followers: 29)
Defence Technology     Open Access   (Followers: 3)
Defense & Security Analysis     Hybrid Journal   (Followers: 27)
Digital War     Hybrid Journal   (Followers: 2)
Doutrina Militar Terrestre em Revista     Open Access  
Eesti Sõjaajaloo Aastaraamat / Estonian Yearbook of Military History     Open Access   (Followers: 2)
Espírito de Corpo     Open Access   (Followers: 2)
EsSEX : Revista Científica     Open Access  
First World War Studies     Hybrid Journal   (Followers: 21)
Fra Krig og Fred     Open Access   (Followers: 1)
Gettysburg Magazine     Full-text available via subscription  
Human Factors and Mechanical Engineering for Defense and Safety     Hybrid Journal   (Followers: 2)
Informativo Marítimo     Open Access   (Followers: 1)
International Bibliography of Military History     Hybrid Journal   (Followers: 11)
International Journal of Intelligent Defence Support Systems     Hybrid Journal   (Followers: 4)
International Journal of Military History and Historiography     Hybrid Journal   (Followers: 4)
International Peacekeeping     Hybrid Journal   (Followers: 251)
Journal for Maritime Research     Hybrid Journal   (Followers: 10)
Journal of African Military History     Hybrid Journal   (Followers: 2)
Journal of Archives in Military Medicine     Open Access   (Followers: 3)
Journal of Bioterrorism & Biodefense     Open Access   (Followers: 4)
Journal of Chinese Military History     Hybrid Journal   (Followers: 5)
Journal of Conflict and Security Law     Hybrid Journal   (Followers: 18)
Journal of Conventional Weapons Destruction     Open Access  
Journal of Defense Analytics and Logistics     Open Access   (Followers: 1)
Journal of Defense Modeling and Simulation : Applications, Methodology, Technology     Hybrid Journal   (Followers: 4)
Journal of Defense Studies & Resource Management     Hybrid Journal   (Followers: 1)
Journal of Military and Strategic Studies     Open Access   (Followers: 4)
Journal of Military and Veterans Health     Full-text available via subscription   (Followers: 7)
Journal of Military Ethics     Hybrid Journal   (Followers: 12)
Journal of Military Experience     Open Access   (Followers: 6)
Journal of Military History     Full-text available via subscription   (Followers: 34)
Journal of Military Studies     Open Access   (Followers: 5)
Journal of National Security Law & Policy     Free   (Followers: 5)
Journal of Naval Architecture and Marine Engineering     Open Access   (Followers: 5)
Journal of power institutions in post-soviet societies     Open Access   (Followers: 2)
Journal of Slavic Military Studies     Hybrid Journal   (Followers: 17)
Journal of Terrorism Research     Open Access   (Followers: 19)
Journal of the Royal Army Medical Corps     Hybrid Journal   (Followers: 7)
Journal on Baltic Security     Open Access   (Followers: 1)
Martial Arts Studies     Open Access  
Media, War & Conflict     Hybrid Journal   (Followers: 17)
Medical Journal Armed Forces India     Full-text available via subscription  
Medicine, Conflict and Survival     Hybrid Journal   (Followers: 4)
Military Behavioral Health     Hybrid Journal   (Followers: 7)
Military Medical Research     Open Access   (Followers: 5)
Military Medicine     Hybrid Journal   (Followers: 9)
Military Psychology     Hybrid Journal   (Followers: 11)
Modern Information Technologies in the Sphere of Security and Defence     Open Access   (Followers: 2)
Naval Research Logistics: an International Journal     Hybrid Journal  
Navigator     Open Access   (Followers: 2)
Nonproliferation Review     Hybrid Journal   (Followers: 6)
O Adjunto : Revista Pedagógica da Escola de Aperfeiçoamento de Sargentos das Armas     Open Access  
O Periscópio     Open Access   (Followers: 4)
Perspectives on Terrorism     Open Access   (Followers: 260)
Post-Soviet Armies Newsletter     Open Access   (Followers: 1)
Problemy Mechatroniki. Uzbrojenie, lotnictwo, inżynieria bezpieczeństwa / Problems of Mechatronics. Armament, Aviation, Safety Engineering     Open Access   (Followers: 3)
Revista Agulhas Negras     Open Access  
Revista Babilônia     Open Access  
Revista Científica Fundação Osório     Open Access  
Revista Científica General José María Córdova     Open Access  
Revista Cubana de Medicina Militar     Open Access   (Followers: 1)
Revista do Exército     Open Access  
Revista Militar de Ciência e Tecnologia     Open Access  
Revista Naval de Odontologia On Line / Naval Dental Journal     Open Access   (Followers: 2)
Revista Política y Estrategia     Open Access  
Sabretache     Full-text available via subscription   (Followers: 1)
Sanidad Militar     Open Access  
Scandinavian Journal of Military Studies     Open Access   (Followers: 1)
Scientia Militaria : South African Journal of Military Studies     Open Access   (Followers: 3)
Scientific Journal of Polish Naval Academy     Open Access  
Security and Defence Quarterly     Open Access   (Followers: 5)
Security Studies     Hybrid Journal   (Followers: 46)
Signals     Full-text available via subscription   (Followers: 4)
Small Wars & Insurgencies     Hybrid Journal   (Followers: 260)
Small Wars Journal     Open Access   (Followers: 17)
Social Development & Security : Journal of Scientific Papers     Open Access  
Special Operations Journal     Hybrid Journal   (Followers: 3)
Strategic Comments     Hybrid Journal   (Followers: 6)
The Military Balance     Hybrid Journal   (Followers: 8)
The RUSI Journal     Hybrid Journal   (Followers: 18)
Transportation Research Part E: Logistics and Transportation Review     Hybrid Journal   (Followers: 16)
United Service     Full-text available via subscription   (Followers: 1)
University of Miami National Security & Armed Conflict Law Review     Open Access  
Vojnotehnički Glasnik     Open Access   (Followers: 1)
War & Society     Hybrid Journal   (Followers: 30)
War in History     Hybrid Journal   (Followers: 24)
Whitehall Papers     Hybrid Journal   (Followers: 3)
Wiedza Obronna     Open Access  
선진국방연구     Open Access  

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Journal on Baltic Security
Number of Followers: 1  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2382-9222 - ISSN (Online) 2382-9230
Published by Sciendo Homepage  [389 journals]
  • Global Warming and Atmospheric Carbon: Is Carbon Sequestration a Myth or

    • Abstract: Biotic and abiotic carbon sequestration currently seems to be the only viable tools at the disposal of mankind for mitigating greenhouse gas (GHG) emissions and thus a remedy for tackling global warming challenges. This study accesses the global carbon capture and storage (CCS) programme: the level of success in its implementation and its impact using panel data from eight countries, the majority of which have begun one or more operational CCS facilities. To achieve this objective, fifteen years period time series data was sourced for the eight selected countries based on data availability, namely the United States (US), the United Kingdom (UK), Canada, China, Australia, Norway, South Africa, and Nigeria; ranging from 1990 to 2015. The panel ARDL results show that the explanatory variables, global industrial production (LIP), Electricity production (LEP), Agricultural production (LAP), transportation (LTR), and energy supply (LES) have a long-run relationship with the dependent variable (LGHG emissions). While the short-run results show that none of the variables have a significant contribution to LGHG emissions. In the long-run results, LIP and LTR significantly contribute to the reduction of LGHG courtesy of the CCS programme while LEP, LAP, and LES contribute to a rise in the LGHG emission. The cross-sectional results show that all the variables have significant impacts on LGHG in all the sampled countries except Australia. Suggesting that, the CCS programme is viable for mitigating global warming and climate change and therefore should be considered by the various countries of the world.
      PubDate: Fri, 06 Jan 2023 00:00:00 GMT
  • Import Determinants and Potential Markets of Pakistan: An Application of
           PPML Gravity Model

    • Abstract: The present study examines import determinants of Pakistan with the top 28 trade partners from 2002 to 2018. To achieve this objective, the augmented gravity model of trade has been applied by incorporating both time-variant and time-invariant variables. In addition, the analysis quantifies the impact of free trade agreements (FTA) signed by Pakistan with China and other trade partners. The results show that along with income and distance, FTA, common language, and common border plays an essential role in imports of Pakistan with its main trade partners. In addition to identifying trade determinants, the impact of adherence to a particular trade agreement was also examined. The results indicate that FTA signed by Pakistan with China and other trade partners has created trade opportunities for participating countries, highlighting the importance of trade liberalization for the long-run development of the country.
      PubDate: Fri, 06 Jan 2023 00:00:00 GMT
  • Oil Shock Impact Upon Energy Companies Investment Portfolios. Trends and
           Evolutions in the Energy Consumption Sector

    • Abstract: In this article, we tackle the complex relationship between a triangle assessment: energy companies, investment portfolios, and the energy consumption sector. The first objective of this paper was to underline several important features of oil price evolution in the pandemic period, with a special focus both on the 2020 and 2022 periods, in order to reveal some aspects of new passengers’ cars registered, and some important energy sources worldwide. Second, it is highlighted several important features of energy-listed companies on the Bucharest Stock Exchange and of oil prices upon different operators. Third, we analyze important aspects of the influence of the crises regarding the energy industry and several important evolutions upon the stock market. The main findings of this study reveal the nexus between oil shock prices, the energy industry, and the stock market with an empirical focus on constructing an optimal investment portfolio’ by considering several consumption sectors. Future research on this topic will encounter consequently comparisons between several business models of different types of sectors.
      PubDate: Fri, 06 Jan 2023 00:00:00 GMT
  • Does Financial Development, Globalisation and Institutional Quality Drive
           the Income Convergence in the Central and Eastern European Union

    • Abstract: Central and Eastern European (CEE) countries are struggling with internal and external macroeconomic and social factors in their catching-up strategies to be closer, as economic wealth, to the Western developed European countries. In these ex-communist countries, institutional factors could be seen as critical for success in narrowing the income gap. The paper proposes an analysis of the impact of economic and financial development and globalization on the income gap in 11 Central and Eastern European (CEE) countries (Bulgaria, Croatia, Czechia, Estonia, Latvia, Lithuania, Poland, Romania, Slovak Republic and Slovenia) for the period of 1996 to 2019, taking into consideration institutional factors. The study analyses the variables: transition coefficient as a proxy for income gap, GDP per capita, KOF Financial Globalisation Index, Financial Development Index and World Bank Institutional Indicators in a panel approach methodology and estimation of FMOLS and DOLS equations. The paper’s findings show that all considered factors have a significant contribution to the income gap in the examined period of time. Economic and financial development, as well as institutional quality, is positively associated with the closing income gap, while globalization has a negative influence. It is also revealed the direction of the causality relationship between the considered variables: from economic and financial development, globalization and institutional quality to the income gap. These findings suggest some policy recommendations in support of the continuation of the European integration process.
      PubDate: Fri, 06 Jan 2023 00:00:00 GMT
  • The Role of Internalization of Discount Factor on Households’
           Behavior Using DSGE Model

    • Abstract: This study attempts to examine the behavior of households in the Iranian economy within the framework of a dynamic stochastic general equilibrium model with the changes made in the endogenous discount factor. To this end, this study will review the existing economic literature to introduce two dynamic stochastic general equilibrium models for the economy and define two scenarios: The first model is: the endogenous discount factor. The second model: the endogenous discount factor without internalization. Considering the second-order unconditional moments observed in the two models, we can say that the calculation of the equilibrium dynamics by solving the log-linear approximation associated with a set of equilibrium conditions provides obvious and defensible results. The predictions of both models indicate upward fluctuations in the consumption, output and investment variables. The model also predicts that the components of aggregate demand are in the direction of the trade cycle, and there is a correlation between the variables and GDP. Predicting the correlation of the model’s variables can be justified by the assumption of clear preferences and technologies. On the other hand, the main finding of this study is that in the second model, by changing the endogenous discount factor during the intermittent business cycles, the dynamic paths are almost the same. Still, the fluctuations and correlations of some components of aggregate demand will be different from the first model.
      PubDate: Fri, 06 Jan 2023 00:00:00 GMT
  • Improve Organizational Performance by Implementing the Dimensions of Total
           Quality Management with Respect to the Mediating Role of Organizational
           Innovation Capability

    • Abstract: The results of the research show that the implementation of total quality management can improve processes and public participation in doing the best work in the organization, which in turn can increase market share, increase profits, increase product sales, reduce Waste and rework have a positive effect. The purpose of this study was to investigate the effect of total quality management on organizational performance with respect to the mediating role of organizational innovation capability in Iran Khodro Company. The present study was applied based on the purpose and survey-correlational in terms of data collection. Accordingly, after studying the theoretical foundations and research background in the field of total quality management, organizational performance and organizational innovation capability, effective dimensions were identified and introduced in the form of a conceptual model. The statistical sample of this research consisted of 222 middle managers of Iran Khodro Company’s headquarters. A researcher-made questionnaire was used to collect research data, the validity and reliability of which were confirmed. In order to fit the conceptual model of the research and test the research hypotheses, the structural equation modeling method was used in Smart PLS software. The results of testing research hypotheses showed that the dimensions of total quality management (hard quality management and soft quality management) have a positive and significant effect on organizational performance and organizational innovation capability. Organizational, the organizational innovation capability variable has an influential mediating role.
      PubDate: Sat, 08 Oct 2022 00:00:00 GMT
  • Fiscal Federalism, Tax Independence and Social Enhancement

    • Abstract: The tax autonomy of Nigeria’s three tiers of government is examined in this study to estimate the value of revenue fiscal decentralization in increasing citizens’ social welfare. Nigeria is a developing country that follows fiscal federalism by allocating resources to the three tiers of government and equally allowing them specific amounts of tax revenue collection based on the requirements of the Federal Republic of Nigeria’s 1999 constitution’s second schedule part II. The main goal is to affect social development in all parts of the country. Thus, this study uses secondary data from 2007 to 2020 and analyzes it using a multiple regression approach to determine the influence of each tier of government’s tax autonomy on residents’ social welfare. According to the findings of this research, the federal government’s fiscal autonomy empowers social development more than the other two levels of government (state and local governments). The policy conclusion is that the tax autonomy of the three tiers of government may need to be reassessed in order to offer additional taxing powers to lower-level governments for better economic growth prospects. As a result, the research advises revamping the country’s overall fiscal system in order to promote social growth across states, local governments, and the whole nation.
      PubDate: Sat, 08 Oct 2022 00:00:00 GMT
  • Assessment of the Impact of Government Revenue Mobilisation on Economic
           Growth in Nigeria

    • Abstract: Inadequate revenue generation impedes economic growth. It retards the overall economic growth and behavior. It delays government decision formulation on expenditure. The issue has lacked attention from academics. Consequently, this study focuses on the relationship between revenue generation and economic growth in Nigeria. It employed time series data sourced from the Central Bank of Nigeria (CBN) and the National Bureau of Statistics (NBS) from 1981–2018. Contributing to the debate on the revenue mobilization and economic growth nexus, the study used multiple regression to estimate the impact of government revenue mobilization on economic growth in Nigeria. Findings revealed that domestic debts and non-oil (NOIL) revenue positively and significantly impact economic growth while external debts and oil revenue revealed otherwise. Based on the findings, the study concluded that government revenue impacts economic growth. Consequently, the study recommends economic diversification through strategic programs aimed at enhancing growth rather than remaining a mono-economy. Furthermore, it recommends that the government should review the existing revenue mobilization strategy– especially the multifarious non-oil revenue bases to ensure improved revenue remittances. The study also recommended the need to formulate policies that will guarantee better utilization of both domestic and foreign loans with the aim of increasing productivity and enhancing revenue mobilization. It is also recommended that borrowing should be considered a last resort to fund government projects, and where it is unavoidable such borrowing should be limited to domestic debt (DD).
      PubDate: Sat, 08 Oct 2022 00:00:00 GMT
  • Determinants of the Trade Balance in India. Evidence from a
           Post-Liberalisation Period

    • Abstract: The present study investigates trade balance determinants in post-liberalization India from 1991 to 2020. The main aim of this study is to test the validity of the J-curve and Marshal-Lerner condition and examine the impact of other related macroeconomic variables, including foreign income, exchange rate, domestic prices, and domestic demand on the country’s trade balance. To achieve this objective, bounds tests and error correction model within asymmetric and symmetrical framework was used for estimation. In addition, variance decomposition analysis was applied to examine the dynamic interaction of selected variables. The results indicate the absence of the ‘J-curve’ effect and ‘Marshall-Lerner’ condition in India. Further, the results indicate that domestic prices, domestic demand, and money supply have negative signs, whereas exchange rate and world demand have positive signs in the long and short-run. The results from the variance decomposition indicate that as compared to other variables, the exchange rate highly contributes to forecasting error variance of trade balance in the case of India
      PubDate: Sat, 08 Oct 2022 00:00:00 GMT
  • Convergence or Divergence in Economic Growth of Commonwealth of
           Independent States (CIS)

    • Abstract: In this study, the issue of economic growth and Convergence in the 12 countries of the CIS region has been investigated thoroughly for 27 years, from 1991–2017. The paper examines the absolute, sigma and conditional Convergence of the CIS region. Conditional Convergence is examined through the augmented Solow and extended Solow models. During the study period, the empirical results confirm no significant negative correlation between the initial ratio of the countries per capita GDP and the average yearly growth rate. Thus, indicating the absence of absolute β convergence across the CIS economies during 1991–2017. The results of the sigma convergence are consistent with the results derived from the absolute convergence model. Referring to the augmented Solow model estimations, we found the rate of conditional β-convergence (coefficient of initial GDP per capita) of value 0.028 among members of the CIS region after controlling GDP per capita, physical and human capital and population growth have important contributions to make in the growth and Convergence of countries. In Solow extended growth regression, the initial GDP per capita coefficient is 0.33. Therefore, besides the initial level of per capita income, physical and human capital and population growth, other factors have important contributions to make to the growth and Convergence of countries of CIS.
      PubDate: Sat, 08 Oct 2022 00:00:00 GMT
  • Effect of Employee Benefits on Organizational Growth of Consumer Goods
           Firms in Nigeria

    • Abstract: Employees have physical and emotional needs so the wellbeing of the workforce cannot be overlooked. This study examined the effect of employee benefits on business growth using a sample of ten consumer goods companies listed on the Nigerian Stock Exchange. The panel data used in this study is from the annual report of the individual companies from 2012-2019 and was analyzed using the Eviews. The study carried out descriptive statistics with undistorted original data; tests such as Pearson correlation and the variance inflation factor were also performed. Finally, the Pesaran CD test was used to check the cross-sectional dependence before estimating the panel regression, which corrected the cross-sectional dependence with Period SUR. The Fixed Effect regression result showed that gratuity, pension and medical allowance, which were the measures of employee benefits, had a positive significant effect on organizational growth (measured in terms of assets), The study, therefore, concludes that employee benefits in the consumer goods sector have a positive and significant effect on business growth, with the exception of the medical allowance. Therefore, the study recommends that business organizations trying to get the most out of employees for growth should initiate and improve the payment of benefits to employees and initiate and improve pension payment.
      PubDate: Tue, 12 Jul 2022 00:00:00 GMT
  • Determinants of International Tourism Demand in India: An Augmented
           Gravity Model Approach

    • Abstract: This study examines the determinants of international tourism demand in India using time series data from 1991-2019 from the top 15 source tourist countries. To do this, the study employed an augmented gravity model estimated using a two-step panel fixed-effect model to identify the factors affecting tourism demand in India. These factors include the income of both India and its origin countries. The domestic exchange rate of both India and the source country is included to capture the impact of the cost of living and prices of goods and services. Supporting variables like distance, common border, and common language between India and source of origin country were also identified. Further, it includes the impact of similarity and common membership to SAARC. Empirical results indicate that the level of Indian income, language, and similarity have a positive impact on tourism inflow to India. On the other hand distance and the domestic exchange rate of India have negative impacts. Further, the income level of origin countries has a significant positive impact. Also, common membership to SAARC and the common border between India and the origin country have a significant positive impact on tourism demand in India. Furthermore, international demand for Indian tourism is not affected by the relative price in the origin country.
      PubDate: Tue, 12 Jul 2022 00:00:00 GMT
  • The Impact of Governance on Financial Institution and Financial Market
           Development: Empirical Evidence from Emerging Markets

    • Abstract: The overall objective of the study is to investigate the impact of governance on financial development in Sub-Saharan African countries. To achieve the stated objective, the study employed balanced data of 43 Sub-Saharan African countries during the year 2002 to 2018. To analyze the data, the study used both the fixed and random effect estimation approaches and explored the relationship between the three dimensions of governance and three pillars of financial development in Sub-Saharan African countries. The study also applied the Principal Component Analysis (PCA) to create indexes for the political, economic, and institutional dimensions of governance taking the six world governance indicators. The overall findings of the study indicate that the political, economic, and overall governance composite index has a positive and significant impact on the overall financial developments of sub-Saharan African countries. The development of financial institutions in the region is influenced significantly and positively by political, institutional, and overall governance. In addition, the economic dimension of governance has had a significant and positive impact on the development of the financial markets in sub-Saharan Africa. Furthermore, trade openness, real interest rate, inflation, real GDP, and access to electricity are all major macroeconomic predictors of financial development, according to the study. As a result, all aspects of governance quality in the Sub-Saharan African countries must be improved. This can be achieved by policies aimed at strengthening voice and accountability, political stability, government effectiveness, regulatory quality, rule of law, corruption control, and overall macroeconomic reform.
      PubDate: Tue, 12 Jul 2022 00:00:00 GMT
  • Specialization Versus Diversification as Alternative Strategies for

    • Abstract: The question of whether developing countries should pursue specialization or diversification in export as a driver of sustainable economic growth has been a subject of an intense debate in economic literature. At present, one understanding of the debate, as postulated by Imbs and Wacziarg (2003), is that economies grow through two stages of diversification and concentration as income grows: they initially diversify but re-specialize once a (relatively) high level of income per capita is attained. A U-shaped curve best explains the notion. With Nigeria as a reference country, we employed ARDL procedure and examined the aforementioned exposition over the period 1960-2019. Specifically, the non-monotonic relationship between diversification and growth is examined. In furtherance, we examined the impact of diversification on the effect of non-oil exports on growth. Employing an augmented production-function framework and two distinct measures of diversification, we find, contrary to the Imbs-Wacziarg notion, a monotonic (increasing) relationship between diversification and growth, suggesting that diversification, rather than specialization, continues with growth. Applying a similar framework and five different measures of non-oil exports, we find that the impact of diversification on the effects of agricultural and industrial sectors on growth is higher, as compared to building and construction, wholesale and retail, services sectors.
      PubDate: Tue, 12 Jul 2022 00:00:00 GMT
  • Determinants of Corporate Pay-Out Policy and the Moderating Effects of
           Firm's Growth: Evidence from Pakistan

    • Abstract: This study investigates the determinants of dividend pay-out of listed firms in Pakistan from the year 2011 to 2015. The focus of the study is the life cycle theory of dividends, agency theory and signaling theory. Corporate governance indicators, firm efficiency and cash flow volatility are the main determinants used in this study. This study also includes eight corporate governance indicators namely insider ownership, ownership concentration, institutional ownership, board independence, board size, CEO duality, audit committee independence and remuneration committee. It is found that ownership concentration, institutional ownership, CEO duality, firm efficiency and cash flow volatility are the significant determinants of dividend pay-out in Pakistan. It is also found that growth opportunities significantly moderate the impact of ownership concentration, institutional ownership, CEO duality, firm efficiency, cash flow volatility on the dividend pay-out. This research is among the pioneer studies which examine the impact of firm efficiency on dividend pay-out. Likewise, the study is among the first attempts to incorporate growth opportunities as moderating variable in the relationship between corporate governance indicators, firm efficiency and cash flow volatility with dividend pay-out. Results show that the management of an efficient firm pays a high dividend to increase its reputation in the market. Furthermore, the negative signaling effect of dividend omission may not exist for efficient firms. It implies that efficient firms at their growth stage may also skip dividends.
      PubDate: Tue, 12 Jul 2022 00:00:00 GMT
  • Energy Consumption and Human Development in South Africa: Empirical
           Evidence from Disaggregated Data

    • Abstract: This study investigated the impact of energy consumption on human development in South Africa, using annual data from 1990 to 2019. The study used disaggregated data on energy measures namely: oil products consumption; electricity consumption; renewable energy consumption; natural gas; coal and lignite; and total energy consumption at an aggregate level. Human Development Index (HDI) was used as a measure of human development. By employing autoregressive distributed lag bounds test to cointegration and error correction model, the study found the impact of energy consumption on human development to be positive in the short run when renewable energy was used as a proxy, but insignificant in the long run. When oil products, natural gas and total energy were used as proxies for energy, a negative impact was confirmed in the short run, while an insignificant impact was confirmed in the long run. When electricity, coal and lignite were used as proxies for energy, an insignificant impact was confirmed, irrespective of the time frame considered. The results revealed that the positive impact of renewable energy on human development is not big enough to offset the negative impact of other energy sources. This suggests that South Africa has to continue to expand renewable energy if a positive impact of energy on human development is to be realized.
      PubDate: Wed, 13 Apr 2022 00:00:00 GMT
  • Impact of Ethical Training on Auditors’ Ethical Decision Making in

    • Abstract: The purpose of this study is to investigate the moderating role that can play ethical training in increasing auditors’ level of ethics. Therefore, this research will test any significant differences between the two groups through a multi-group moderation analysis. The first group represents auditors who took an ethics course before, and the other group represents auditors who did not previously take any course. This comparison will be performed based on the relationships between the variables in our model, namely ethical judgment, ethical intention, moral identity centrality, and perceived moral intensity. The sample of this study is mainly external senior auditors operating in audit firms in Morocco. We could obtain 125 usable responses, and we processed data with SmartPLS software. The results show that auditors’ moral identity impacts their ethical judgment positively and significantly, and the effect is more substantial for the group of auditors who took an ethics course before. Moreover, taking an ethics course seems to moderate also the positive and significant relationship between auditors’ ethical judgment and their ethical intention. However, the results were opposite to what we expected concerning the relationship between perceived moral intensity and auditors’ ethical judgment. Thus, ethical training seemed to moderate the positive relationship negatively.
      PubDate: Wed, 13 Apr 2022 00:00:00 GMT
  • Analysis of the Banking Sector Competition in Kosovo

    • Abstract: This research paper aims to investigate the competition in the banking sector in Kosovo. For the research purpose, the secondary data from the Central Bank and commercial banks of Kosovo are used. Besides, the comparison methodology is used to analyse the banking sector for the years 2013-2017. The participation of commercial banks in the banking sector in Kosovo was compared and described, and the competitiveness of the banking sector was measured, using the HHI index and Concentration Ratio (CR4). Based on the research results, we can conclude that the competitiveness in 2017 was at a moderate level, in 2016 at a low level. Whereas, in the previous years, there was no real competition in this sector.
      PubDate: Wed, 13 Apr 2022 00:00:00 GMT
  • An Analysis of the World Paper Industry with a Focus on Europe and Trade

    • Abstract: The pulp and paper manufacturing industry is currently facing sweeping changes due to the fact that supply and demand are dominated by different global players. These changes have significant effects not only on the paper and pulp production of countries but also on world economies thanks to the high level of trade between countries around the world. Based on the historical development of paper, our study examines today’s production around the world economies, shows the latest commercial trends in the paper and pulp trade, and makes a prediction on the effects of the data belonging to this sector on the trade of countries through using panel regression models. According to our results, we determined a significant relationship between the total world paper and cardboard production in Turkey and the European Union and the amount of pulp. On the other hand, a partial relationship was found between the European Union and Turkey’s paper production. In addition, we concluded that the amount of pulp used in paper and cardboard production was the factor causing the total paper production in the European Union and Turkey. In other words, we have established as a result of the analysis that as the amount of pulp used in paper and cardboard production increases, paper and cardboard production also increases at the same rate.
      PubDate: Wed, 13 Apr 2022 00:00:00 GMT
  • Evaluating the Effect of Managers’ Narcissism on Bankruptcy Risk Among
           Companies Listed on the Tehran Stock Exchange

    • Abstract: Bankruptcy or default is a situation, in which, a business company or enterprise gets unable to pay its debts and cannot meet its obligations. Different reasons can cause bankruptcy that mismanagement seems to be one of the most important reasons for bankruptcy. This study aimed to examine the effect of managers’ narcissism on bankruptcy risk among companies operating on the Tehran Stock Exchange. This is a quasi-experimental research of post-event type, which falls into the field of positive accounting research based on real information. The final sample of this study was chosen using the systematic elimination (screening) and non-randomized sampling method, including 177 companies in a period of 8 years from 2013 to 2020. The research data were extracted annually from the Codal website, which were entered in the EVIEWS10 software following calculations in EXCEL software to examine the research relationships and hypotheses. The results of testing the research hypothesis revealed that the managers’ narcissism has a significant impact on the bankruptcy risk. The results obtained were consistent with the results of previous empirical studies indicating that improving the ability and characteristics of managers can enhance the performance of the company.
      PubDate: Wed, 13 Apr 2022 00:00:00 GMT
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Email: journaltocs@hw.ac.uk
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