Procedia Economics and Finance最新文献_第9页

Perception of Employers and Educators in Accounting Education 雇主和教育工作者对会计教育的看法

Procedia Economics and Finance Pub Date : 2016-01-01 Epub Date: 2016-03-04 DOI: 10.1016/S2212-5671(16)00009-5

Inaliah Mohd Ali, Khairunnisak Kamarudin, Nur Adila Suriani, Nur Zulaikha Saad, Zati ‘Arifah M. Afandi

引用次数: 25

Semantic and Pragmatical Aspects of English Business Lexemes in Turkic Languages 突厥语中英语商务词汇的语义和语用特征

Procedia Economics and Finance Pub Date : 2016-01-01 Epub Date: 2016-07-16 DOI: 10.1016/S2212-5671(16)30236-2

Gulzhan Doszhan

{"title":"Semantic and Pragmatical Aspects of English Business Lexemes in Turkic Languages","authors":"Gulzhan Doszhan","doi":"10.1016/S2212-5671(16)30236-2","DOIUrl":"10.1016/S2212-5671(16)30236-2","url":null,"abstract":"<div><p>The author of the paper by means of the retrospective analysis described the process of penetration of English business lexemes during the different periods of development of the Turkic languages, paying attention to the main -extra and intralinguistic reasons for borrowings. The carried out analysis by the author of the research on English business lexemes allows drawing a conclusion about changes both conceptual and the people's linguistic worldview, about the new phenomena in its social and economic life, demanding language fixing. The author draws a conclusion that any language including the loan words in its system, compels it to the comprehensive assimilation, existing laws and tendencies on all layers of this language structure, however receives also a part of a linguistic worldview of other people. Therefore, this paper had carried out on a linguistics and semiotics joint with attraction of data from area of ethnology, sociology, cultural science, psychology and ecolinguistics. The author also proves that English business lexemes constitute considerable layer of modern Kazakh and Turkish languages and enter into a communicative system of a contemporary lexicon.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":"39 ","pages":"Pages 24-31"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)30236-2","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74014724","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Challenges of the Administrative Process in a Financial Crisis and their Effectiveness 金融危机中行政程序的挑战及其有效性

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30260-X

D. Adelina, Dogaru Tatiana Camelia

引用次数: 5

Educational Barriers for Disadvantaged Groups in Entrepreneurship 弱势群体创业的教育障碍

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30268-4

G. Adriana

引用次数: 6

Factors Influencing Perceived Quality and Repurchase Intention Towards Green Products 影响绿色产品感知质量和再购买意愿的因素

Procedia Economics and Finance Pub Date : 2016-01-01 Epub Date: 2016-04-16 DOI: 10.1016/S2212-5671(16)30142-3

Shahira Ariffin, Jamaliah Mohd Yusof, Lennora Putit, Mohd Izwan Azalan Shah

{"title":"Factors Influencing Perceived Quality and Repurchase Intention Towards Green Products","authors":"Shahira Ariffin, Jamaliah Mohd Yusof, Lennora Putit, Mohd Izwan Azalan Shah","doi":"10.1016/S2212-5671(16)30142-3","DOIUrl":"10.1016/S2212-5671(16)30142-3","url":null,"abstract":"<div><p>The purpose of this study is to investigate the relationship between the green value, emotional value, environment conscious, consumers’ perceived quality, and repurchase intention towards green products at Parkson Bandar Utama, Selangor. The variables are divided into three models where perceived quality is acting as the mediating variable and repurchase intention as the dependent variable. The questionnaires were filled by the respondents who already purchased green products at Parkson Bandar Utama. For this quantitative research, a total of 200 respondents participated in the survey. The study has found that green value has significant relationship with both perceived quality and repurchase intention. Emotional value has significant relationship with perceived quality. However, its relationship with repurchase intention is insignificant. For environment conscious, though its relationship with perceived quality is insignificant, when paired against repurchased intention, the relationship is found to be significant.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":"37 ","pages":"Pages 391-396"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)30142-3","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74159883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 113

The Impact of Psychological Factors on Investors’ Decision Making in Malaysian Stock Market: A Case of Klang Valley and Pahang 心理因素对马来西亚股市投资者决策的影响:以巴生谷和彭亨州为例

Procedia Economics and Finance Pub Date : 2016-01-01 Epub Date: 2016-03-04 DOI: 10.1016/S2212-5671(16)00040-X

Suzaida Bakar, Amelia Ng Chui Yi

{"title":"The Impact of Psychological Factors on Investors’ Decision Making in Malaysian Stock Market: A Case of Klang Valley and Pahang","authors":"Suzaida Bakar, Amelia Ng Chui Yi","doi":"10.1016/S2212-5671(16)00040-X","DOIUrl":"10.1016/S2212-5671(16)00040-X","url":null,"abstract":"<div><p>For years, traditional finance has always presumed that investors are rational in their decision making process in the stock market about risk return trade-offs and maximizing utility. However, behavioral finance studies revealed that human beings do not behave as rationally as economists suppose as their decisions at times are affected by their psychological feelings. Numerous studies from ASEAN, Middle East and Western countries have in fact established that psychological factors do have relationships and impacts on the decision making of investors in their stock markets. In light of this, this research attempts to bridge the gap of the differences in terms of geographical location and demographic profile between Malaysia and other countries by examining the impact of the psychological factors on investors’ decision making in the Malaysian stock market. Questionnaires are distributed to a sample size of 200 investors in the Klang Valley and Pahang areas aged between 18-60 years who are involved in the Malaysian stock market. The findings show that overconfidence, conservatism and availability bias have significant impacts on the investors’ decision making while herding behavior has no significant impact on the investors’ decision making. It is also found that the psychological factors are dependent of individual's gender. The results of this research are mostly consistent with the evidences in previous studies. This study, hopefully, will help investors to be aware of the impact of their own psychological factors on their decision making in the stock market, thus increasing the rationality of investment decisions for enhanced market efficiency.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":"35 ","pages":"Pages 319-328"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)00040-X","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85131501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 143

Earnings Quality of Malaysian IPO firms: The Effect of Share Moratorium Provision and Institutional Ownership 马来西亚IPO公司盈余质量:股票暂停条款与机构持股的影响

Procedia Economics and Finance Pub Date : 2016-01-01 Epub Date: 2016-03-04 DOI: 10.1016/S2212-5671(16)00015-0

Sani Hussaini Kalgo , Bany Ariffin Amin Nordin , Hairul Suhaimi Nahar , Siti Zaidah Turmin

{"title":"Earnings Quality of Malaysian IPO firms: The Effect of Share Moratorium Provision and Institutional Ownership","authors":"Sani Hussaini Kalgo , Bany Ariffin Amin Nordin , Hairul Suhaimi Nahar , Siti Zaidah Turmin","doi":"10.1016/S2212-5671(16)00015-0","DOIUrl":"10.1016/S2212-5671(16)00015-0","url":null,"abstract":"<div><p>The paper focuses on earnings quality (EQ) of Malaysian Initial Public Offering (IPO) firms and examines the effect of share moratorium regulation and institutional ownership on IPO firms’ EQ behavior. Analyzing both real and accrual earnings management (EM) to measure EQ of 220 sample IPO firms over the period from 2002 to 2009, the results indicate that Malaysian IPO firms engage in both real and accrual discretionary EM. Both EQ measures are also observed to be similar between firms with and without share moratorium provision, evidencing the support towards Malaysia's public policy guideline of subjecting all IPO firms to share moratorium regulations as a commitment device to reduce information asymmetry and adverse selection problem between the strategic owners and new investors. The multivariate results further indicate the effective monitoring of institutional shareholders over investee firms’ EQ. The overall results collectively suggest the need for investors to examine investee firms’ real activity discretionary behavior in their investment decisions while regulators should device means of constraining it.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":"35 ","pages":"Pages 107-116"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)00015-0","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83130005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Women Engineering in Turkey: Case of Istanbul 土耳其女工程师:以伊斯坦布尔为例

Procedia Economics and Finance Pub Date : 2016-01-01 Epub Date: 2016-06-14 DOI: 10.1016/S2212-5671(16)30177-0

Havva Çaha, Jarkynay Turgunali

{"title":"Women Engineering in Turkey: Case of Istanbul","authors":"Havva Çaha, Jarkynay Turgunali","doi":"10.1016/S2212-5671(16)30177-0","DOIUrl":"10.1016/S2212-5671(16)30177-0","url":null,"abstract":"<div><p>There are fewer women prefer the engineering fields compared to men. Many obstacles are existed which suspend women from the engineering, and examinations of three of them is the aim of this study. The obtained findings from the literature review results and based on the related studies held in Turkey and other countries, it has been tried to analyze the three obstacles: the existence of male-dominated organizational culture at work, the existence of the presence of lack of job satisfaction at work, and the existence of the work-family conflicts, that are confronting women in entering and remaining in engineering occupations. In the application part of this research, via the findings from the literature, the survey covers 112 women employees graduated from the engineering domain. The research was done particularly in the city of Istanbul, Turkey. From the answers of the participants, it has been attempted to find out their views, feelings and opinions about the existence of the three barriers are mentioned above, according to their demographic peculiarities. The finding are showed that these reasons, which are the existence of the men-dominated organizational culture, the presence of lack of job satisfaction, and the work-family conflict are existed and confronted women from entering and remaining in engineering occupations.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":"38 ","pages":"Pages 60-69"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)30177-0","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87555954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

The Profitability of Islamic and Conventional Bank: Case Study in Malaysia 伊斯兰银行和传统银行的盈利能力:以马来西亚为例

Procedia Economics and Finance Pub Date : 2016-01-01 Epub Date: 2016-03-04 DOI: 10.1016/S2212-5671(16)00044-7

Hamidah Ramlan, Mohd Sharrizat Adnan

引用次数: 90

The Organizational Citizenship Behaviour of Academic Staff in North Cyprus 北塞浦路斯学术人员的组织公民行为

Procedia Economics and Finance Pub Date : 2016-01-01 Epub Date: 2016-07-16 DOI: 10.1016/S2212-5671(16)30280-5

Serife Zihni Eyupoglu

{"title":"The Organizational Citizenship Behaviour of Academic Staff in North Cyprus","authors":"Serife Zihni Eyupoglu","doi":"10.1016/S2212-5671(16)30280-5","DOIUrl":"10.1016/S2212-5671(16)30280-5","url":null,"abstract":"<div><p>Due to its contribution to the effective functioning of organizations the topic of Organizational Citizenship Behaviour (OCB) has gained much attention over the past years and has been studied in a diversity of settings. The purpose of this study was to examine OCB in the higher education sector. More specifically, the study investigated the degree of OCB that exists amongst the academic staff at a private university in North Cyprus. The study instrument utilized was the “Organizational Citizenship Behaviour Scale” developed by <span>Podsakoff et al. (1990)</span> which is the most widely used OCB study instrument in the literature. The 24 item scale measures the five subscales/dimensions of OCB, namely altruism, conscientiousness, sportsmanship, courtesy, and civic virtue. The average of all 24 items calculates overall OCB. The study results indicate that OCB does exist amongst the academic staff at the Faculty of Economics and Administrative Sciences; however the results are only partial in that the study is still ongoing. The complete study results will enable the researcher to conclude whether academic staff from different faculties indicates different levels of OCB.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":"39 ","pages":"Pages 701-704"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)30280-5","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80330333","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 23